46.1 – Wholesale on a fee or contract basis

This class includes: - activities of agents involved in the wholesale of livestock feed - activities of agents involved in wholesale auctions for fur skin · This class excludes: - activities of agents involved in the wholesale of food for pets, see 46.17 - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class includes the activities of agents involved in the wholesale of: - fuels, ores, metals and industrial chemicals, including fertilisers · This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class also includes: - activities of agents involved in the wholesale of: • prefabricated buildings and building equipment • pallets and wooden containers and their parts • sanitary equipment · This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class includes activities of agents involved in the wholesale of: - machinery, including office machinery and computers, industrial equipment, ships and aircraft - telephone and communication equipment, including mobile telephones, modems, etc. · This class also includes: - activities of agents involved in the wholesale of agricultural equipment, including tractors - activities of agents involved in the wholesale of yachts and recreational boats · This class excludes: - activities of commission agents for motor vehicles and motorcycles, see 46.18 - activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 46.18 - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class includes: - activities of agents involved in the wholesale of food supplements for human consumption · This class also includes: - activities of agents involved in the wholesale of food for pets - activities of agents involved in the wholesale of food supplements for animal consumption · This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9

This class includes: - activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles, and cleaning materials - activities of agents involved in the wholesale of games and toys, sports goods, bicycles, books, newspapers, magazines and stationery, musical instruments, watches, clocks and jewellery, and photographic and optical equipment - activities of agents involved in the wholesale of cars and light motor vehicles, lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes), motorcycles (including mopeds), motorised personal transport devices, and rolling stock; these motor vehicles include electric vehicles - activities of agents involved in the wholesale of motor vehicle parts and accessories, and parts and accessories for motorcycles, motorised personal transport devices, and rolling stock - activities of agents involved in the wholesale of waste - activities of wholesale auctioneering houses of third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles · This class excludes: - wholesale on own account, see 46.2 to 46.9 - activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2 to 46.9 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31