nacebel.codes
Looking for a better accounting solution? Financica offers AI-native bookkeeping — 3 months free.financica.app
47.63Level 4

Retail sale of sporting equipment

Explanatory note

This class includes:

  • retail sale of sports goods, including fishing gear, weapons and ammunition, camping goods, etc.
  • retail sale of boats
  • retail sale of bicycles, including electric bicycles, monowheels, hoverboards, kickscooters, etc.
  • retail sale of special footwear for sports (e.g. football shoes, ice skates, ski boots)
  • retail sale of special sports equipment clothes for skiing, martial arts, ballet, etc.
  • retail sale of parachutes, tents, sleeping bags, etc.

This class excludes:

  • retail sale of non-specialised sports footwear (e.g. tennis shoes, basketball shoes, gym shoes, training shoes), see 47.72

Parent code

47.6Retail sale of cultural and recreation goods

Child codes3