Non-specialised wholesale of food, beverages and tobacco (PKD 46.39.Z)

• wholesale of food, beverages and tobacco non-specialised, relating to the sale of goods that can be assigned to five or more subclasses of group 46.3.

• wholesale of food, beverages or tobacco specialised, relating to the sale of goods that can be assigned to no more than four subclasses of group 46.3, classified according to the principal activity determined on the basis of value added in the relevant subclasses from 46.31.Z to 46.38.Z.

This group includes the wholesale of household goods, including textiles and furniture.

• This group does not include: - activities of wholesalers who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1
• wholesale of gardening and landscaping equipment (for example, lawn mowers), classified in 46.61.Z.