DIVISION 61: WHOLESALE TRADE AND COMMISSION TRADE, EXCEPT OF MOTOR VEHICLES AND MOTOR CYCLES

This division includes the resale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users; or to other wholesalers; or acting as agents or brokers in buying merchandise for or selling merchandise to such persons or firms. The principal types of businesses included are merchant wholesalers, i.e. wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and co-operative buying associations, sales branches (but not retail stores) which are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and which do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants and agents, buyers and co-operative associations engaged in the marketing of farm products. Wholesalers frequently physically, sort and grade goods in large lots, break bulk, repack, redistribute in smaller lots, e.g. pharmaceuticals, store, refrigerate, deliver and install goods, engage in sales promotion for their customers and design labels.

Exclusions:

Wholesale trade in motor vehicles, or in motor cycles and the maintenance and repair of motor vehicles is classified under groups 6311 (Wholesale sale of motor vehicles), 6340 (Sale, maintenance and repair of motor cycles and related parts and accessories) and 6320 (Maintenance and repair of motor vehicles), respectively. Activities of dealers and brokers of commodity future contracts and exchanges for trading in such contracts are classified under the appropriate group of major group 831 (Activities auxiliary to financial intermediation, except insurance and pension funding).

Marketing boards instituted in terms of the Marketing Act, 1937, for the marketing of agricultural products are classified under subgroup 91109 (Other Central Government activities).

The handling and storage activities of businesses and co-operatives appointed as agents by a control board to store products on behalf of the control board is classified under subgroup 74120 (Storage and warehousing).

Sales to farmers as household consumers of items such as food, clothing and household goods are classified under the appropriate groups of Division 62 (Retail trade, except of motor vehicles and motor cycles; repair of personal and household goods).

The repair and maintenance of office machinery and computers are classified under group 8650 (Maintenance and repair of office, accounting and computing machinery).

Repair work to mining, agricultural, industrial and construction machinery is classified under Manufacturing along with the manufacture of the relevant type of machinery.

The renting of motor cars and trucks is classified under group 8511 (Renting of land transport equipment), and the renting of machinery and equipment is classified under major group 852 (Renting of other machinery and equipment).

   611   6110      Wholesale trade on a fee or contract basis

This group includes commission agents, commodity brokers and auctioneers and all other wholesalers who trade on behalf and on the account of others. They usually make it their business to bring sellers and buyers together or undertake commercial transactions on behalf of a principal. Included are the activities of -

- commission agents e.g. market agents who market fresh products such as vegetables, fruit, flowers and plants on a commission basis at fresh produce markets;

- commodity brokers, e.g. hides, skins, wool, mohair and similar brokers;

- auctioneers selling goods at auctions on behalf of others on a commission basis; and

- other commercial agents selling goods on a commission basis, e.g. agents representing local manufacturers and

- dealers for the marketing of products on a commission basis. Agents importing and/or exporting goods on a commission basis and dry-cleaning, waste paper and similar agents.

Exclusions:

The activities of commission agents regarding the sale of motor vehicles and motor cycles are classified under Division 63 (Sale, maintenance and repair of motor vehicles and motor cycles; retail trade in automotive fuel). Wholesale trade in own name, whether on own account or on the account of others, is classified under groups 6121-6190.

The activities of dealers and brokers of commodity future contracts and exchanges for trading in such contracts are classified under the appropriate group of major group 831 (Activities auxiliary to financial intermediation, except insurance and pension funding).

The activities of insurance agents are classified under group 8320 (Activities auxiliary to insurance and pension funding).

The activities of real estate agents are classified under group 8421 (Activities of estate agencies, rent collectors, appraisers and valuers).

Forwarding agents are classified under group 7419 (Activities of other transport agencies).

             612        Wholesale trade in agricultural raw materials, livestock, food, beverages and tobacco

            6121       Wholesale trade in agricultural raw materials and livestock

This group includes wholesale trade in agricultural products, such as grain, oats, lucerne, flowers, plants, unmanufactured tobacco, and livestock and livestock products such as wool, hides, skins and feathers.

            6122       Wholesale trade in food, beverages and tobacco

This group includes wholesale trade in food, beverages and tobacco products.

          61221       Wholesale trade in foodstuffs

This subgroup includes wholesale trade in fresh, frozen, canned and dried food and food products such as vegetables and fruit, meat, fish, dairy products, eggs, edible oils and fats, sugar, confectionery and bakery products, flavouring essences and other edible groceries. Included are fruit juices and other soft drinks such as soft drink juices and syrups.

Exclusions:

Wholesale trade in aerated soft drinks, juices and syrups is classified under subgroup 61222 (Wholesale trade in beverages).

          61222       Wholesale trade in beverages

This subgroup includes wholesale trade in alcoholic and non-alcoholic beverages. The bottling of beverages by wholesalers as part of buying and selling is included.

Exclusions:

Wholesale trade in fruit juices and other non-aerated soft drinks is classified under subgroup 61221 (Wholesale trade in foodstuffs).

Bottling done on a fee or contract basis is classified under group 8895 (Packaging activities).

          61223       Wholesale trade in tobacco products

This subgroup includes wholesale trade in tobacco products such as tobacco, cigars, cigarettes and snuff.

              613       Wholesale trade in household goods

             6131      Wholesale trade in textiles, clothing and footwear

This group includes wholesale trade in textiles and woven fabrics such as blankets, rugs, carpets, soft furnishings, bags, tents and tarpaulins, automotive textile goods, ropes, cables and yarns; footwear; and apparel, including hats and handbags.

            6139       Wholesale trade in other household goods

This group includes the wholesale of household appliances, articles and equipment.

          61391      Wholesale trade in household furniture, requisites and appliances

This subgroup includes wholesale trade in furniture; household requisites such as pots, pans, dishes, cutlery, brooms and brushes; and household appliances such as vacuum cleaners and polishers, refrigerators, washing machines, stoves and food-mixers. Dealers in sound and visual apparatus, such as radio and television sets and video recorders, are included.

Exclusions:

Wholesale trade in lawnmowers, garden tools, musical instruments and wallpaper is classified under subgroup 61399 (Wholesale trade in other household goods n.e.c.).

Wholesale trade in office furniture is classified under subgroup 61501 (Office machinery and equipment including computers).

          61392       Wholesale trade in books and stationery

This subgroup includes wholesale trade in books, magazines, newspapers, stationery, posters, cards, paper and paperboard.

          61393       Wholesale trade in precious stones, jewellery and silverware

This subgroup includes wholesale trade in diamonds, pearls, other precious and semi-precious stones, jewellery, gold and silverware and medals. Wholesale trade in watches and clocks is also included.

          61394       Wholesale of pharmaceuticals and toiletries

This subgroup includes wholesale trade in medicine, including biological products such as bacterial virus vaccines, antibiotics and vitamins; other pharmaceutical products for human and veterinary use; soap, cosmetics, perfumes, shampoos and shaving products and other similar toilet preparations. Wholesale trade in surgical and orthopaedic instruments and devices is also included.

          61399       Wholesale trade in other household goods n.e.c.

This subgroup includes wholesale trade in other household goods n.e.c. such as photographic and optical goods, games and toys, bicycles, musical instruments, sport and recreational goods, firearms, travel goods, leather goods, garden tools and lawnmowers, lighting equipment and cleaning material.

             614        Wholesale trade in non-agricultural intermediate products, waste and scrap

            6141       Wholesale trade in solid, liquid and gaseous fuels and related products

This group includes wholesale trade in solid fuel such as firewood and coal; petroleum products such as petrol, diesel, lubricating oils, greases and paraffin, and gaseous fuel such as liquefied petroleum gas.

            6142       Wholesale trade in metals and metal ores

This group includes wholesale trade in metal ores and metals in primary or mill forms.

            6143       Wholesale trade in construction materials, hardware, plumbing and
                            heating equipment and supplies

This group includes wholesale trade in construction materials such as wood, steel, glass, concrete products, electrical cables and accessories; tiles, plumbing accessories and other building materials such as nails, hinges, bolts and screws; paints, varnish and lacquers and floor coverings other than carpets and tiles.

            6149       Wholesale trade in other intermediate products, waste and scrap

This group includes wholesale trade in goods such as basic industrial chemicals, fertilizers and plastic materials in primary form, waste and scrap and materials for recycling, etc.

     615    6150    Wholesale trade in machinery, equipment and supplies

          61501       Office machinery and equipment, including computers

This subgroup includes wholesale trade in office machinery, furniture and equipment such as adding machines, photocopy machines, typewriters, typist chairs and tables, scales, cash registers, safes, filing cabinets, show cases and shelves, and as computer equipment such as central processors, printers, word processors and micro-computers.

          61509       Other machinery

This subgroup includes wholesale trade in agricultural machinery such as tractors, ploughs and harvesters; mining and industrial machinery, equipment and apparatus such as engines, turbines and pumps; ventilation and lift systems and communication apparatus; construction machinery such as concrete mixers, cranes and water drilling and other drilling machines; transport equipment (except motor vehicles, motor cycles and cycles). Wholesale trade in spare parts of such machinery and equipment are included.

              619       Other wholesale trade

          61901       General wholesale trade

This subgroup includes wholesale trade in a variety of products, the sales of which of a single product or group of products is not predominant, so that they cannot be classified under a particular suitable subgroup.

          61909       Other wholesale trade n.e.c.

This subgroup includes specialised wholesale not covered in one of the previous categories.

DIVISION 62: RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTOR CYCLES; REPAIR OF PERSONAL AND HOUSEHOLD GOODS

This division includes the resale (sale without transformation) of new and used goods to the general public for personal or household consumption or use by shops, department stores, stalls, mail-order houses, hawkers and peddlers, consumer co-operatives, etc.

Establishments engaged in selling to the general public, from displayed merchandise products, such as typewriters, stationery, paint or lumber, are classified under this division, though these sales may not be for personal or household consumption or use only.

The goods sold in this division are for obvious reasons, limited to so-called consumer goods. Accordingly, examples of goods not normally entering retail trade include cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment.

In some instances some processing of the goods may be involved, but this should only be incidental to selling.

Also included in this division are the repair and installation of personal and household goods whether or not done in combination with retail sales.

A fundamental distinction is made in the detail of the division for retail trade between sales by stores, in major groups 621-624, and sales by other methods, in major group 625.

Exclusions:

The sale of farmers’ products by farmers is classified under Division 11 (Agriculture, hunting and related services).

The manufacture of goods (e.g. draperies, food) to be sold exclusively to the general public for personal or household consumption purposes is classified as Manufacturing, under divisions 30-39.

The sale of motor vehicles and motor cycles and their parts and of automotive fuel is classified under Division 63 (Sale, maintenance and repair of motor vehicles and motor cycles; retail trade in automotive fuel).

The sale of motor vehicles or other goods to institutional or industrial users only is classified under Divisions 63 (Sale, maintenance and repair of motor vehicles and motor cycles; retail trade in automotive fuel) and 61 (Wholesale and commission trade, except of motor vehicles and motor cycles), respectively.

The sale of food and drinks for consumption on the premises is classified under group 6420 (Restaurants, bars and canteens).

The renting of personal and household goods to the general public is classified under group 8530.

             621        Non-specialised retail trade in stores

            6211       Retail trade in non-specialised stores with food, beverages and tobacco predominating

This group includes stores engaged in retail trade in a variety of new goods of which food, beverages and tobacco are predominant. This kind of activity is usually carried out by so-called general stores which, apart from their main sales of edible groceries, have several other lines of merchandise such as non-edible groceries, wearing apparel, furniture, appliances, hardware, cosmetics, etc.

            6219       Other retail trade in non-specialised stores

This group includes stores engaged in retail trade in a variety of new goods of which food, beverages or tobacco are not predominant. This kind of activity is usually carried out in department stores carrying a general line of merchandise, including wearing apparel, furniture, appliances, hardware, cosmetics, jewellery, toys, sporting goods, etc. Such lines are normally arranged in separate departments, but are integrated under a single management.

             622        Retail trade in food, beverages and tobacco in specialised stores

          62201       Retail trade in fresh fruit and vegetables

This subgroup includes stores engaged in retail trade in fresh fruit and vegetables.

          62202       Retail trade in meat and meat products

This subgroup includes stores engaged in retail trade in meat and meat products.

Exclusions:

Stores engaged in retail trade in fish and other seafood and products thereof are classified under subgroup 62209 (Other retail trade in food, beverages and tobacco n.e.c.).

The slaughtering of livestock (for meat) at a fee is classified under subgroup 30111 (Slaughtering, dressing and packing of livestock, including poultry and small game for meat).

          62203       Retail trade in bakery products

This subgroup includes stores engaged in retail trade in bakery products such as bread, cakes, biscuits, pastry and sugar confectionery.

Shops which, as an ancillary activity are engaged in the baking of bakery products on the premises for sale to the general public are included.

          62204       Retail trade in beverages (bottle stores)

This subgroup includes stores engaged in retail trade in alcoholic beverages such as wine, spirits and beer.

Exclusions:

The sale of beverages for immediate consumption on the premises of restaurants is classified under subgroup 64201 (Restaurants or tearooms with liquor licence).

The off-sales of a hotel when operated as an integral part of the hotel (even if situated on different premises) are classified under subgroup 64101 (Hotels, motels, botels and inns registered with the SA Tourism Board).

          62209       Other retail trade in food, beverage and tobacco n.e.c.

This subgroup includes other specialised stores engaged in retail trade in any one of the following merchandise lines:

- Dairy products and eggs.

- fish and other seafood and products thereof.

- tobacco products.

- food products n.e.c.

Exclusions:

Retailers in smokers’ requisites are classified under subgroup 62399 (Retail trade by other specialised stores).

             623        Other retail trade in new goods in specialised stores

This major group includes stores specialised in retail trade in any one of the following merchandise lines:

- Pharmaceutical and medical goods and cosmetic and toilet articles.

- textiles, clothing, footwear and leather goods.

- household appliances, articles and equipment.

- hardware, paints, varnishes and lacquers, glass and articles of glass.

- office equipment, computers and non-customised software, books, newspapers, magazines and stationery, and photographic, optical and precision equipment.

- other (excluding food and tobacco products).

            6231       Retail trade in pharmaceutical and medical goods, cosmetic and toilet articles

This group includes specialised retail trade in pharmaceutical, medical and orthopaedic goods, including prescribed, patent and herbal medicines, perfumery articles, cosmetic articles and toilet soap.

            6232       Retail trade in textiles, clothing, footwear and leather goods

This group includes the specialised retail trade in textiles; articles of clothing, articles of fur and clothing accessories; footwear; leather goods and travel accessories.

          62321       Retail trade in men’s and boys’ clothing

This subgroup includes specialised retail trade in men’s and boys’ clothing and accessories.

Exclusions:

Specialised retail trade in both men’s and ladies’ clothing is classified under subgroup 62323 (Retail trade by general outfitters and by dealers in piece goods, textiles, leather and travel accessories).

Specialised retail trade in footwear classified under subgroup 62324 (Retail trade in shoes).

Bespoke tailoring is classified under subgroup 31403 (Bespoke tailoring).

          62322       Retail trade in ladies’ and girls’ clothing

This subgroup includes specialised retail trade in ladies’ and girls’ clothing and accessories.

Exclusions:

Specialised retail trade in both ladies’ and men’s clothing is classified under subgroup 62323 (Retail trade by general outfitters and by dealers in piece goods, textiles, leather and travel accessories).

Specialised retail trade in footwear is classified under subgroup 62324 (Retail trade in shoes).

Bespoke tailoring is classified under subgroup 31403 (Bespoke tailoring).

           62323      Retail trade by general outfitters and by dealers in piece goods, textiles, leather
                           and travel accessories

This subgroup includes specialised retail trade by clothiers selling men’s, ladies’ and children’s clothes. Also included is specialised retail trade in babies’ clothing and woven fabrics, linenware, buttons, yarns, knitting wool and other textiles, articles of fur, leather goods and travel accessories.

           62324      Retail trade in shoes

This subgroup includes specialised retail trade in men’s, ladies’, children’s and sports shoes.

            6233       Retail trade in household furniture, appliances, articles and equipment

This group includes specialised retail trade in household furniture; household appliances such as radios, record players, television sets, video machines, sewing machines, refrigerators, vacuum cleaners and food mixers; miscellaneous household utensils, cutlery, crockery, glassware, china and pottery; musical instruments and records, sound and video casettes; articles for lighting; curtains and diverse household articles of textile materials; wood, cork goods and wickerwork goods; household articles and equipment n.e.c.

            6234       Retail trade in hardware, paint and glass

This group includes specialised retail trade in hardware such as corrugated iron sheets, window and door frames, bolts, screws and nails; paint, varnishes and lacquers; glass, construction materials such as cement, bricks, sand, wood and wood products, plumbing and electrical requisites; hand tools and equipment for domestic and garden use.

Exclusions:

Specialised retail trade in lawnmowers, swimming pool equipment and chemicals is classified under subgroup 62399 (Retail trade by other specialised stores).

The sale of hardware, paint and glass mainly to other businesses is classified under group 6143 (Wholesale trade in construction materials, hardware, plumbing and heating equipment and supplies).

            6239       Other retail trade in specialised stores

          62391       Retail trade of reading matter and stationery

This subgroup includes the specialised trade in reading matter, calendars, posters and cards, stationery, such as books, files, pens and pencils, and other similar items.

Exclusions:

Book exchange shops are classified under group 6240 (Retail trade in second-hand goods in stores).

Retail trade in books via mail-order houses is classified under subgroup 62511.

          62392       Retail trade in jewellery, watches and clocks

This subgroup includes specialised trade in jewellery, watches and clocks.

Exclusions:

Establishments that mainly manufacture such articles on the premises are classified under subgroup 39211 (Jewellery and related articles composed of precious metals, precious and semi-precious stones and pearls).

          62393       Retail trade in sports goods and entertainment requisites

This subgroup includes specialised trade in sports goods such as tennis rackets, balls, bats, golf clubs, gymnasium equipment, bicycles, firearms and ammunition, fishing rods and angling gear; entertainment requisites such as photographic equipment and video games; binoculars, camping equipment such as tents, rucksacks and other accessories; boats and toys.

Exclusions:

Retail trade in caravans and trailers is classified under group 6312 (Retail sale of motor vehicles).

The retail sale of sports clothing is classified under group 6232 (Retail trade in textiles, clothing, footwear and leather goods).

          62399       Retail trade by other specialised stores

This subgroup includes retail trade by other specialised stores such as office supplies and equipment; computers and non-customised software; wallpaper and floor coverings; flowers, plants, seeds, fertilizers and pets; souvenirs; smokers’ requisites; fuel oil, bottled gas, coal and firewood; lawnmowers; swimmingpool equipment and chemicals; coins and stamps; works of art and art requisites and non-food products n.e.c.

     624   6240     Retail trade in second-hand goods in stores

This group includes retail trade in used goods in stores. Also included are pawnshops and book exchange shops.

Exclusions:

Retail trade in used motor vehicles and motor cycles is classified under Division 63 (Sale, maintenance and repair of motor vehicles and motor cycles; retail trade in automotive fuel).

              625       Retail trade not in stores

            6251       Retail trade via mail-order houses

This group includes retail trade in any kind of product by catalogue and mail-order. Goods are sent to the buyer who made his choice on the basis of catalogues, models or any other offer.

            6252       Retail trade via stalls and markets

This group includes retail trade in any kind of product in a usually movable stall either along a public road or on a fixed market place.

            6259       Other retail trade not in stores

This group includes retail trade in any kind of product in any way which is not included in previous groups, such as by sales persons who go from house to house trying to sell their products or by vending machines or on a fee or contract basis.

Exclusions:

The sale and home delivery of new products by stores are classified under the appropriate subgroups of major groups 621 to 623.

     626   6260     Repair of personal and household goods

This group includes the repair of personal and household goods when not done in combination with the manufacture of or wholesale or retail trade in these goods. The specialised repair of footwear, electrical and non-electrical household and personal appliances, such as watches, clocks, jewellery, lawnmowers and bicycles, for the general public is included. Blacksmith shops are also included.

Exclusions:

Repair work to furniture is classified under group 3910 (Manufacture of furniture).

Repair work to motor vehicles and motor cycles is classified under groups 6320 (Maintenance and repair of motor vehicles) and 6340 (Sale, maintenance and repair of motor cycles and related parts and accessories), respectively.

DIVISION 63: SALE, MAINTENANCE AND REPAIR OF MOTOR VEHICLES AND MOTOR CYCLES; RETAIL TRADE IN AUTOMOTIVE FUEL

This division includes wholesale and retail trade in new and used motor vehicles and motor cycles, maintenance and repair, the sale of parts and accessories, activities of commission agents involved in the sale of the vehicles, the washing, polishing and towing of vehicles, etc. Also included is the retail trade in automotive fuel and lubricating and cooling products.

Exclusions:

The renting of cars or trucks with drivers is classified under groups 7122 (Other non-scheduled passenger land transport) and 7123 (Freight transport by road), respectively. The renting of motor vehicles and motor cycles without drivers is classified under group 8511 (Renting of land transport equipment).

              631       Sale of motor vehicles

This major group includes the wholesale and retail sale of new and used passenger motor vehicles, including specialised passenger motor vehicles (ambulances, caravans, microbuses, etc.), motor vehicles to negotiate difficult terrain (jeeps, landrovers, etc.), other passenger motor vehicles with motor car type steering mechanisms, and lorries, trailers and semi-trailers. The sale of such vehicles by motor auctioneers are included.

     632   6320     Maintenance and repair of motor vehicles

This group includes the maintenance and repair of motor vehicles such as -

- electrical repair work and repair to diesel pump injectors;

- the repair of radiators and the replacement of cores;

- panel-beating and the replacement and spray-painting of motor vehicle bodies and parts;

- specialised repair services such as wheel balancing and alignment, the repair and replacement of exhaust and brake systems, shock absorbers and clutch equipment; and

- motor vehicle washing and cleaning services, anti-rust treatment of vehicles and towing services.

Exclusions:

Specialised motor engineers engaged in rebuilding engines and other automotive parts are classified under Manufacturing under subgroup 38302 (Activities of specialised automotive engineering workshops working primarily for the motor trade).

             633        Sale of motor vehicle parts and accessories

This major group includes the wholesale and retail sale of all kinds of parts and accessories for motor vehicles, when not combined with sale of such vehicles themselves. The activities of motor scrapyards that sell used parts and accessories are included.

     634    6340    Sale, maintenance and repair of motor cycles and related parts and accessories

This group includes the wholesale and retail sale of motor cycles and their parts and accessories. Maintenance and repair are also included.

     635   6350     Retail sale of automotive fuel

This group includes the retail sale of fuel (petrol, diesel, liquefied petroleum gas) for motor vehicles and motor cycles, or of the same fuels for use in boats.

This activity is often combined with the sale of lubricating products, cooling products, cleaning and all other kinds of products for motor vehicles or even for other purposes.

Exclusions:

Wholesale trade in fuel is classified under group 6141 (Wholesale trade in solid, liquid and gaseous fuels and related products). Retail trade in liquefied petroleum gas for cooking or heating purposes is classified under group 6239 (Other retail trade in specialised stores).

DIVISION 64: HOTELS AND RESTAURANTS

     641    6410    Hotels, camping sites and other provision of short-stay accommodation

This group includes the provision on a fee basis of short-term lodging, camping space and camping facilities, whether open to the general public or restricted to members of a particular organisation. Restaurant facilities operated in connection with the provision of lodging and bars and off-sales of hotels operated as an integral part of a hotel remain classified in this group. Also included is the operation of sleeping cars when operated as separate units.

Examples of activities included here are those usually offered by hotels, motels, inns, school dormitories, guest houses, youth hostels, shelters, etc.

Exclusions:

The operation of sleeping cars as an integral part of railway companies is classified under group 7111 (Railway transport).

The rental of long-term furnished accommodation is classified under Division 84 (Real estate activities).

The management of time-share units is also classified under Division 84.

Orphanages, homes for the aged and homes for the blind and other handicapped persons are classified under group 9330 (Social work activities).

     642   6420     Restaurants, bars and canteens

This group includes the preparation and selling of food and drink for immediate consumption on the premises, such as by restaurants, tearooms, bars, including beer halls and beer gardens, lunch counters, fish-and-chip shops, refreshment stands and other similar businesses that supply take-aways. Catering is also included in this group. The sale of prepared food and drink must account for at least 50 per cent of the gross value of goods sold. Cafés which do not satisfy these requirements are normally classified under subgroup 62110 (Retail trade in non-specialised stores with food, beverages and tobacco predominating).

Also included are dining-cars when operated as separate units.

Exclusions:

Restaurants and bars of establishments providing lodging are regarded as part and parcel of such establishments and are classified under group 6410 (Hotels, camping sites and other provision of short-stay accommodation).

The operation of dining-cars as an integral part of railway companies is classified under group 7111 (Railway transport).

Sales through vending machines are classified under group 6259 (Other retail trade not in stores).