Wholesale trade (PKD division 46)

This section covers wholesale trade in physical goods, carried out on own account or on commission, relating both to domestic and international wholesale trade (import/export), including via the Internet. Wholesale trade on own account means holding the goods being traded until ownership is transferred to the purchaser. In the case of transit trade, the agent owns the goods during their transit. Both wholesale trade and transit trade are classified in the same way (in the relevant subclasses of groups 46.2 to 46.9). This section covers commission wholesale trade (classified in the relevant subclasses of group 46.1), specialised wholesale trade (classified in the relevant subclasses of groups 46.2 to 46.8) and non-specialised wholesale trade (classified in 46.90.Z); the exception is subclass 46.39.Z, as it covers non-specialised wholesale trade in food, beverages and tobacco. The rules for defining specialised and non-specialised wholesale activities are described in the methodological rules for the classification.