Statistical Commission Background document

Forty-seventh session Available in English only

8 – 11 March 2016

Item 3(g) of the provisional agenda

International statistical classifications

Classification by Broad Economic Categories, Revision 5

Prepared by Technical Sub-Group on BEC Revision,

The expert group on international statistical classifications

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ST/ESA/STAT/SER.M/53/Rev.5

Department of Economic and Social Affairs

Statistics Division

Statistical Papers Series M No.53, Rev.5

Classification by Broad Economic Categories Rev.5

Defined in terms of the Harmonized Commodity Description and

Coding System (2012) and the Central Product Classification, 2.1

United Nations

New York, 2016

iii

PREFACE

The Classification by Broad Economic Categories (BEC) is an international product

classification. Its main purpose is to provide a set of broad product categories for the analysis

of trade statistics.

Since its adoption in 1971, statistical offices around the world have used the BEC to report

trade statistics in a concise and meaningful way, and researchers have used BEC data for

analyses.

This fifth revision of the BEC (BEC Rev.5) is the outcome of a review process that spanned

several years and involved contributions from many classifications experts and data users

around the world. This process resulted in a structure that is both more detailed and more

logical than the previous version. It responds to the need for more relevant economic

categories, includes services in addition to goods, and more clearly distinguishes the end-use

of products. New broad categories include “Mining and energy”, “Construction and

housing”, “Textile and footwear”, “Information and communication” and “Health and

education”. The importance of the BEC for the analysis of global value chains is also

highlighted in this manual. In that regard, BEC Rev.5 distinguishes generic and specified

intermediate products as a new dimension within the processed intermediate end use

category.

BEC Rev.5 was considered and endorsed for international use by the Statistical Commission

at its forty-seventh session, in March 2016.

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ACKNOWLEDGEMENTS

In carrying out the revision of the BEC, the active participation of the Statistical Commission,

the Expert Group on International Economic and Social Classifications and its Technical

Subgroup were all vital.

Further inputs in this process were received from members of the UN Task Forces on

International Merchandise Trade Statistics and on Statistics of International Trade in

Services, as well as of the OECD Working Party on International Trade in Goods and

Services Statistics.

The BEC Rev.5 process benefited from the coordination and support of the Chairman of the

Expert Group on International Economic and Social Classifications, Andrew Hancock of

Statistics New Zealand, as well as the Chair of the Technical Subgroup of the BEC Revision,

Norbert Rainer of Statistics Austria. Helpful comments were also provided by the following

members of the Subgroup: Ashish Kumar and Dr. Sinha (India), Ana Franco, Axel Behrens,

Michael Mietzner and Veijo-Ismo Ritola (Eurostat), Nadim Ahmad, Fabienne Fortanier,

Bettina Wistrom, Norihiko Yamano, Sebastien Miroudot and Colin Webb (OECD), Olga

Memedovic and Shyam Upadhyaya (UNIDO), Tom Beris (WCO), Joscelyn Magdeleine and

Andreas Maurer (WTO), Federico Dorin (UNECLAC), Karoly Kovacs, Markie Muryawan,

Luis Gonzalez, Matthias Reister and Ronald Jansen (UNSD) and Tim Sturgeon as consultant

for UNSD.

Special thanks to Tim Sturgeon, who was active throughout the revision process and

especially during the final phases of editing. His work was executed in close cooperation with

Ronald Jansen of UNSD, who was directly responsible for the different stages of the revision

process, including the organization of meetings and consultation rounds.

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SUPPORT FOR BEC USERS

The United Nations Statistics Division (UNSD) is responsible for the development and

maintenance of BEC Rev.5 and its correspondence tables. Users of BEC are encouraged to

request clarification, share their experience and remarks with regard to the adequacy of the

classification, and provide ideas or proposals for enhancing its usefulness.

UNSD will use its website to provide further information on the rationale and possible

applications of the BEC and make the correspondence tables of BEC with HS, CPC, EBOPS

and ISIC available. Those tables will be subject to modification since the BEC classification

is based on actual trade practice and such practice may change over time. Again, users are

encouraged to report changes in trade practice regarding particular detailed HS commodities.

Updated information on BEC and its correspondence tables are available from the web site of

the United Nations Statistics Division at http://unstats.un.org/unsd/trade

International trade statistics in terms of BEC are available from the UN Comtrade website at

http://comtrade.un.org

Questions regarding BEC can be sent to comtrade@un.org

Official communications regarding BEC should be addressed to the Director, United Nations

Statistics Division, by mail:

2 United Nations Plaza

Room DC2-1670

New York, NY 10017

United States of America

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Table of Contents

PREFACE ........................................................................................................................................................... III

ACKNOWLEDGEMENTS ................................................................................................................................ IV

SUPPORT FOR BEC USERS ............................................................................................................................ V

I. INTRODUCTION ................................................................................................................................. 7 A. HISTORICAL BACKGROUND .................................................................................................................................. 7 B. RECENT DEVELOPMENTS...................................................................................................................................... 9

II. MOTIVATION TO REVISE THE BEC ........................................................................................... 10 A. DECISION TAKEN BY THE UNITED NATIONS STATISTICAL COMMISSION .................................................. 10 B. WHO IS USING THE BEC AND FOR WHAT PURPOSES? .................................................................................. 10 C. IMPROVING THE STRUCTURE OF THE BEC ..................................................................................................... 11 D. INCLUSION OF SERVICES IN BEC REV.5.......................................................................................................... 13 E. BEC AND GLOBAL VALUE CHAIN ANALYSIS ................................................................................................... 13

III. THE STRUCTURE OF BEC REV.5 ................................................................................................. 14 A. DIMENSION OF BROAD ECONOMIC CATEGORIES – TOP LEVEL .................................................................. 14 B. PRODUCT DIMENSION – SECOND LEVEL ......................................................................................................... 14 C. THE SNA END-USE DIMENSION – THIRD LEVEL ........................................................................................... 15 D. PROCESSING DIMENSION – FOURTH LEVEL .................................................................................................... 16 E. SPECIFICATION DIMENSION – FIFTH LEVEL ................................................................................................... 17 F. DURABILITY DIMENSION – SIXTH LEVEL ........................................................................................................ 18 G. SPECIFIC COMBINATIONS OF THE 6 DIMENSIONS .......................................................................................... 19

IV. THE COMPILATION OF THE BEC ................................................................................................ 19 A. CODING OF BEC REV.5 ...................................................................................................................................... 19 B. DISTRIBUTION OF THE CPC SERVICES AND HS GOODS CATEGORIES ACROSS BEC MAIN CATEGORIES 20 C. IDENTIFICATION OF THE END-USE CATEGORIES ............................................................................................ 20

V. RELATIONSHIP TO OTHER CLASSIFICATIONS ..................................................................... 21 A. RELATIONSHIP TO THE CENTRAL PRODUCT CLASSIFICATION .................................................................... 21 B. RELATIONSHIP TO THE HARMONIZED SYSTEM ............................................................................................. 22 C. RELATIONSHIP TO THE STANDARD INTERNATIONAL TRADE CLASSIFICATION ....................................... 22 D. RELATIONSHIP TO OTHER STANDARD CLASSIFICATIONS ............................................................................. 22 E. RELATIONSHIP TO EARLIER REVISIONS........................................................................................................... 23

ANNEX 1: STRUCTURE OF THE BEC REV.5 ........................................................................................... 24

ANNEX 2: BEC REV.5 IN TERMS OF HS-2012 AND CPC 2.1 .............................................................. 28

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I. INTRODUCTION

1. This manual describes and explains in detail the fifth revision of the Classification by

Broad Economic Categories (BEC Rev.5). The BEC is, essentially, a high-level aggregation

of existing product classifications. It provides an overview of international trade based on the

detailed commodity classifications in the Standard International Trade Classification (SITC),

the Harmonized Commodity and Coding System (HS) and the Central Product Classification

(CPC). Its comparative advantage has traditionally been the classification of goods by end-

use category. This facilitates a range of analytical applications, such as the relative

integration of economies in global value chains, and statistical applications, such as

commodity flow approaches to estimating GDP.

A. Historical background

2. At its thirteenth session, in 1965, the Statistical Commission recommended that data

on broad economic categories of commodities be compiled to supplement summary data of

imports and exports based the sections of the Standard International Trade Classification

(SITC). Categories included food, industrial supplies, capital equipment, and consumer

durables and non-durables.

3. In accordance with the Commission’s request, a revised draft of the BEC was

prepared at the fifteenth session. It was comprised of seven broad categories, including the

original five categories plus “fuels and lubricants” and “transport equipment” (see Table 1).

Within the categories of “capital goods” and “transport equipment” a further distinction was

made between finished equipment and “parts and accessories”. Within the categories of “food

and beverages”, “industrial supplies (non-food)” and “fuels and lubricants” a distinction was

made between primary commodities and processed commodities. Within the categories of

“primary food and beverages”, “processed food and beverages” and “transport equipment

(other than passenger motor vehicles)” a distinction was made between commodities for

industry use and those for household consumption. The Commission was of the opinion that

the distinction between industrial and household end use could not be made for “motor spirits”

(gasoline) or “passenger motor vehicles”. Finally, the Commission requested a better

definition in the distinction between durable and non-durable consumption goods, resulting in

a “semi-durable” sub-category within the “consumer goods not elsewhere specified” category.

4. A final list of product categories was submitted in the report1 of the Secretary General

at the sixteenth session of the Commission in 1970. The resulting nineteen categories were a

response to the comments made by the Commission itself, by individual countries and by

international organizations, and were designed to enable users to obtain aggregates as

comparable as possible to the three basic end-use classes in the System of National Accounts

(SNA): capital goods, intermediate goods, and consumption goods. It was left to users to

make their own apportionment among SNA end-use classes for “motor spirits” (gasoline),

and “passenger motor vehicles.”

1 E/CN.3/408 (1970)

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5. After being defined in terms of the basic headings of the SITC, the original BEC was

issued in 1971. Although its overall structure and coverage has remained unchanged since, it

has been revised four times:

1. The first revision, in 1976, conformed the BEC to the changes in SITC Revision 2.

2. The second revision, in 1984, conformed the BEC to SITC Revision 3.

3. The third revision, in 1986, corrected some oversights in the 1984 revision.

4. The fourth revision, in 2002, took into account the more detailed description of

commodities provided by the 2002 edition of the HS classification, and guidelines

for determining the main end-use (see third column of Table 1).

6. International commodity trade statistics are available on the UN Comtrade website

according to the BEC, as well as by various revisions of SITC (1-4) and HS (1992, 1996,

2002, 2007 and 2012). Although coverage varies by reporting economy, BEC statistics are

generally available in UN Comtrade for annual data referring to the years 1995 onwards.

Data are available for each of the three levels and all of the sub-categories in Table 1.

Table 1. BEC Rev.4, its unique categories, and its SNA classes

Classification of goods by Broad Economic Categories Unique

categories Basic classes in

SNA

1 Food and beverages

11 Primary 111 Mainly for industry 1 Intermediate 112 Mainly for household consumption 2 Consumption 12 – Processed 121 Mainly for industry 3 Intermediate 122 Mainly for household consumption 4 Consumption

2 Industrial supplies not elsewhere specified

21 Primary 5 Intermediate 22 Processed 6 Intermediate

3 Fuels and lubricants

31 Primary 7 Intermediate 32 Processed 321 Motor spirit 8 Not classified 322 Other 9 Intermediate

4 Capital goods (except transport equipment), and parts and accessories thereof

41 Capital goods (except transport equipment) 10 Capital 42 Parts and accessories 11 Intermediate

5 - Transport equipment and parts and accessories thereof

51 Passenger motor vehicles 12 Not classified 52 Other 521 Industrial 13 Capital 522 Non-industrial 14 Consumption 53 Parts and accessories 15 Intermediate

6 Consumer goods not elsewhere specified

61 Durable 16 Consumption 62 Semi-durable 17 Consumption 63 Non-durable 18 Consumption 7 - Goods not elsewhere specified 19 Not classified

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B. Recent developments

7. The BEC was first proposed in 1965 and adopted by the UN Statistical Commission

in 1971. Since then its structure and coverage have remained unchanged, despite four

revisions to conform to new and updated product classifications2, and despite the significant

changes in international trade, as well as changes in economic accounting standards3.

8. In addition to vast increases in the scale of international trade in recent decades, there

have been two important changes in its character. Firstly, services trade has become much

more important, including services embedded in products with high intellectual property

content. Secondly, businesses, especially large corporations, have organized their operations

across a number of countries within complex global value chains. Instead of intermediate and

final production taking place all within one exporting country, exports are more likely to

embody intermediate goods and services sourced from any number of countries. Thus, the

value and characteristics of exports do not fully reflect the production and technological

capabilities of the exporter. Because of global value chains, and well as increased flows of

primary commodities, total trade in intermediate products has risen faster than global GDP

over the last two decades. When value is added in multiple countries prior to final

consumption, the value embodied in intermediate goods and services can be counted more

than once in export statistics4.

9. In response to these changes, the fifth revision of the BEC is more thorough than prior

revisions.

It adds services and therefore refers to products rather than goods.

It provides a new top level of broad economic categories, based on the main

outputs of corresponding industries, to facilitate broad analyses of trade and

production.

It identifies SNA end-use as a separate dimension.

It adds a new variable (the specification dimension) to differentiate

intermediates that are generic, i.e. consumed across a wide range of industries,

from those that are specified, i.e. typically consumed only in certain industries.

10. The manual consists of five sections and two annexes. Section II discusses the

motivation for the current revision. Section III describes in detail the new dimensions of

BEC Rev.5, whereas section IV briefly provides information on its compilation and section V

on its relationship to other classifications. The annexes give the full structure and coding of

BEC Rev.5 and its correspondence to the goods categories of the HS and the services

categories of the CPC.

2 Namely, the Standard International Trade Classification (SITC) and the Harmonized Commodity Description

and Coding System (HS) 3 The 2008 System of National Accounts and sixth edition of the Balance of Payments manual, for example,

recommended strict implementations of the changes of ownership rule, the introduction of a new category of

manufacturing services in services trade statistics, and the shift of merchanting from services to goods. 4 When the financial crisis in 2008-2009 caused a much larger collapse in terms of trade than in terms of GDP,

the discrepancy was partly attributed to such ‘double counting’ of trade in intermediate products.

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II. MOTIVATION TO REVISE THE BEC

A. Decision taken by the United Nations Statistical Commission

11. At its 43rd

session in 2012, the United Nations Statistical Commission agreed with the

proposals made by the Expert Group on International Statistical Classifications to revise the

BEC and establish a technical subgroup5 tasked with the preparation of this fifth revision.

The terms of reference of the technical subgroup identified four areas for improvement:

(i) Re-defining BEC structure to better reflect current economic reality,

(ii) extending the BEC’s scope to include services as well as goods, while giving

extra attention to the definition of intermediate goods,

(iii) improving explanatory materials to help both compilers and users of data

disseminated according to BEC, and

(iv) providing updated correspondence tables to link BEC with other statistical

classifications.

12. At its 47th

session in 2016, the Statistical Commission adopted BEC Rev.5.

[additional text]

B. Who is using the BEC and for what purposes?

13. Effective revision of the BEC requires an understanding of its uses and limitations. In

a literature review6 covering the period 1971 to 2015, more than 500 articles and reports

made reference to the BEC, with more than 80% occurring after 2000. While these citations

appear in a wide range of policy publications and academic journals7, the main focus has

been on describing, assessing and explaining observed patterns in international trade, tariff

effects, trade policy, and development economics. One of the most important areas of

research has been intra-industry trade, which, by identifying a propensity for countries to

trade similar products, challenged some long-standing assumptions about comparative

advantage and specialization in international trade. While some of this research has depended

on finer distinctions between otherwise homogeneous products (trade in different brands of

passenger vehicles, for example), coupled with other data sources, the BEC has provided

comparative insights into variations in horizontal and vertical intra-industry trade (i.e. across

industries and across the BEC classes).

14. In addition to its usefulness as a tool for the analysis of trade and trade policy, BEC

has also been widely used for analysis within the statistical system. Specifically, the end-use

categorization of imported goods provided by BEC has been useful in commodity flow

analysis used for the construction of national accounts estimates of GDP and in particular for

the construction of national Supply and Use Tables. This approach works on the assumption

5 The members of the Technical Sub-group are given in the acknowledgement section

6 An overview of these references is provided on the UNSD website at http://unstats.un.org/unsd/trade/BEC/

7 See for example the Journal of International Economics, China Economic Review, Journal of Economic

Integration, Review of World Economics, Journal of Development Economics, Emerging Markets Finance and

Trade, Business and Economic History, Review of Income and Wealth, Review of World Economics,

International Journal of Development Planning Literature, The World Economy, Journal of African Economies,

Economie Internationale, China & World Economy, and The International Trade Journal.

11

that there is a unique relationship between each product and its end-use classification that

allows it be allocated within a Supply-Use framework as either intermediate consumption,

gross fixed capital formation, or other final consumption.

15. Of course it has been recognized that this assumption does not always hold, requiring

national accountants to check and adjust BEC end use classifications using supplemental data

sources. For example, even if a certain product is by its nature a consumer product, this does

not mean that 100% of total supply of that product is purchased by private households.

Bananas are certainly purchased by consumers, but a certain share of the total import of

bananas may also be used as intermediate consumption in the food and restaurant industry.

This duality of use naturally affects a number of product groups (in theory all) to varying

degrees. Personal computers, for example, are sold to households and business as fixed

capital investments, but could also be recorded as intermediate consumption when

incorporated into larger industrial and corporate IT systems that are thereafter sold to end

users as final products. Indeed, it is because of these dual-use ambiguities (in particular those

where the use is not disproportionately in one particular category), that earlier versions of the

BEC did not allocate end-use categories to passenger vehicles and motor spirits.

C. Improving the Structure of the BEC

16. The motivation to revise, and in the process improve the BEC reflects a number of

factors. Perhaps the most important is the need to introduce greater clarity and simplicity in

the structure of the BEC. This streamlining and simplification can be seen by comparing

Figure 1, which shows the confusing and complex relationships between categories in BEC

Rev.4, to Figure 2, which shows the clear, logical hierarchy in BEC Rev.5. Crucially, there is

a full separation made between economic and end-use categories. The revision also takes the

opportunity to introducing a new variable (specification dimension) to help in the analysis of

global value chains.

17. Because the new structure of BEC Rev.5 creates a clear separation of economic

categories, based on underlying products and end-use categories, it is easier to interpret. BEC

4 relies on a confusing hybrid approach that defines some broad economic categories on the

basis of the product characteristics (food and beverages, fuels and lubricants, and transport

equipment), with further links to their end-use categories, while others are defined on the

basis of their end-use and included as top-level broad categories (industrial supplies, capital

goods, and consumer goods). In other words, end-use appears in BEC Rev.4 as both top-level

categories and as sub-categories of other top-level economic categories.

18. The new structure of the BEC will make it possible to identify end-use within each of

the broad categories. For instance, users will be able to identify capital formation within

economic categories such as construction and ICT (capital formation was a single category in

BEC Rev.4). This is important because of significant differences in prices and depreciation

in capital equipment across economic categories. For example, ICT generally experiences

declining prices and high depreciation rates while construction typically experiences low

depreciation rates and rising prices in capital equipment.

19. By defining broad economic categories entirely on the basis of the underlying

products (instead of mixing it with end-use categories as was the case in previous revisions of

the BEC), BEC Rev.5 will provide greater international comparability, because the products

included in a given economic category will be in concordance with classifications agreed to

12

by members of the global statistical community: the Harmonized Commodity and Coding

System (HS) for goods the basic services categories of the Central Product Classification

(CPC) for services.

Figure 1. BEC Rev.4 - Relationships

20. As already mentioned, the allocation of products to end-use categories comes with

some non-trivial challenges. For many products it is fairly clear which end-use category is

relevant. In such cases a simple correspondence table between HS (and CPC) and BEC will

suffice to define end-use. However, products for which the end-use is not so clear-cut will

require national accounts to determine end-use proportionality using established practices.

Figure 2. BEC Rev.5 - Relationships

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D. Inclusion of Services in BEC Rev.5

21. The growing importance of services has led to recognition of the need to include

them in the product dimension in BEC. Almost all of the defining features of services,

namely that they are non-tradable, non-storable, customized, and insensitive to price

competition, are changing in ways that enable and motivate international trade. Task

fragmentation, codification, monitoring, and trade in services are burgeoning, both

domestically and internationally. Services have become the focus of intense international

competition and dynamic innovation, and are thus of growing interest to policy-makers.

22. With standardization, commodification, and increasing scale, labor inputs to services

have become more sensitive to costs, providing enterprises with the motivation to take

advantage of the new domestic and international sourcing options for a wide range of services

and business functions, including software coding, “back office” administrative tasks, sales,

customer service, and even elements of research and development. Economies such as India

and the Philippines rely on services exports for economic growth and services comprise a

larger share of the production and consumption of goods. For these reasons, there is

consensus that the time has come to include services in the BEC classification.

E. BEC and Global Value Chain analysis

23. The rise of global value chains has made the analytical distinction between trade in

intermediates and trade in final goods more important8. Trade in terms of end use categories

highlights the bilateral relationships in the trade of intermediate and final products that are

crucial to understanding the dynamics of contemporary trends in international trade and

economic globalization. A more complete picture of such economic interconnectedness has

been the development of global input-output tables and indicators of Trade in Value-Added

(TiVA), such as the import content of exports.9

24. However, researchers have found the definition of intermediates in BEC Rev.4 too

broad for examining global value chain participation10

, even with the sub-classes of primary

and processed intermediates available in three broad categories (food and beverages,

industrial supplies, and fuels and lubricants). The usefulness of the “processed” intermediate

goods category in BEC Rev.4 as a proxy for global value chain related trade has been

explicitly investigated11

. It was found that the processed intermediate goods category

contained many generic products with published reference prices (e.g., cotton bales, linseed

oil) or commonly sold at auction, as well as more differentiated, complex intermediate

products intended for use in specific industries and for specific final goods (e.g. auto parts

made for a specific brand or model of car). The “specific” processed intermediate goods

category was therefore created for BEC Rev.5 to better identify global value chain related

trade (see section III-E for more detail).

8 In using the term global value chains we mean to refer to the broad swath of literature analyzing roughly

similar phenomena variously referred to as production sharing, vertical specialization, the fragmentation or

disintegration of production, offshore outsourcing, and trade in value added. 9 Miroudot et al (2009), OECD (2012), WTO (2011), and Escaith (2014) are examples of GVC-related research

in which the identification of intermediate goods plays a critical role. 10

See for example Hummels, Ishi and Yi (2001). “The Nature and Growth of Vertical Specialization in

World Trade” or Yeats (1998). “Just How Big is Global Production Sharing” 11

See Sturgeon, Timothy and Olga Memedovic (2010). “Mapping Global Value Chains: Intermediate Goods

Trade and Structural Change in the World Economy”. UNIDO Working Paper 05/2010

14

25. Figure 3 shows how a general categorization of value added can be extracted from the

structure of BEC Rev. 5. This model begins with primary intermediates in the processing

dimension, followed by the increasing end-product specificity in the specification dimension

(generic and then specific processed intermediates), and end with final consumption goods

and services, as depicted in Figure 3.

Figure 3. BEC Rev.5, Value Added Chain

III. THE STRUCTURE OF BEC REV.5

A. Dimension of Broad Economic Categories – Top Level

26. As requested by the Statistical Commission, the broad economic categories should be

relevant for current economic reality. A basis for the construction of those main economic

classes can be the International Standard Industrial Classification of all Economic Activities

(ISIC), since ISIC reflects the economic structure of societies and since the definition of

economic activity in ISIC is based on the type of production carried out by economic units,

where these units can be grouped to form industries. Those industries typically produce

certain kinds of goods and services. In this way, the descriptions of the (top level) economic

categories of BEC Rev.5 are derived from the ISIC categories and their corresponding basic

product headings in HS (for goods) and CPC (for services). Whereas CPC also includes

goods, the correspondence of BEC with HS is preferred for the goods classification given the

extra detail in HS.

27. Annex 2 shows the product codes of HS and CPC included in the top-level BEC

categories and their relationship to ISIC, Rev.4 codes. This relationship with ISIC should be

understood as a correspondence between economic sectors (ISIC) and the goods and services

(BEC) they typically produce. The full correspondence of HS and CPC with all the six

dimensions of the BEC will be available and will be maintained on the website of the UN

Statistics Division. This maintenance refers to additional advice received from industry

experts on the end-use of certain HS commodity categories and refers to adapting to the

changes in the HS classification, as it will soon move to its 2017 edition.

B. Product dimension – Second Level

Two categories: (1) Goods and (2) Services; this distinction only applies to the end-

use of intermediate and final consumption; services do not apply to gross fixed capital

formation.

Primary Intermediate Goods Generic Processed Intermediate Goods

and Services

Specific Processed Intermediate Goods

and Services

Final Consumption Goods and Services

15

28. The 2008 SNA refers to products12

as goods, services and knowledge capturing

products. The second level of BEC only refers to goods and services, where services include

the knowledge capturing products. In other words, BEC Rev.5 follows the SNA definition of

goods, and defines services as the combination of the SNA definition of services together

with the SNA definition of knowledge capturing products. The SNA definitions are as

follows.

29. The SNA defines goods as physical objects for which a demand exists, over which

ownership rights can be established and whose ownership can be transferred from one

institutional unit to another by engaging in transactions on markets. They are in demand

because they may be used to satisfy the needs or wants of households or the community or

used to produce other goods or services. The production and exchange of goods are quite

separate activities. Some goods may never be exchanged while others may be bought and

sold numerous times. The production of a good can always be separated from its subsequent

sale or resale.

30. The SNA defines services as the result of a production activity that changes the

conditions of the consuming units, or facilitates the exchange of products or financial assets.

These types of services may be described as change effecting services and margin services

respectively. Change-effecting services are outputs produced to order and typically consist of

changes in the conditions of the consuming units realized by the activities of producers at the

demand of the consumers. Change-effecting services are not separate entities over which

ownership rights can be established. They cannot be traded separately from their production.

By the time their production is completed, they must have been provided to the consumers.

31. As mentioned, BEC Rev.5 includes knowledge-capturing products in its services

category. Knowledge-capturing products are defined in the 2008 SNA as those products that

involve provision, storage, communication and dissemination of information, advice and

entertainment in such a way that the consuming unit can access the knowledge repeatedly.

Knowledge-capturing products include news, consultancy reports, computer programs,

movies, music, etc. The outputs of these industries are often stored on physical objects

(whether on paper or on electronic media) that can be traded like ordinary goods. Ownership

rights can be established and they can be used repeatedly. Thus, knowledge-capturing

products can sometimes have many of the characteristics of goods. Whether they are

embodied in goods or services, knowledge-capturing products can be produced by one unit

and supplied to another, creating a division of labour and the driving the emergence of

markets. When this division of labor is international in scope, they become part of a GVC.

C. The SNA end-use dimension – Third Level

Three categories: (1) intermediate consumption; (2) gross fixed capital formation;

and (3) final consumption

32. The third level of the BEC is the distinction between end-use categories. As

previously mentioned, the proposed structure differs from earlier revisions of the BEC in that

it independently classifies end-use categories; no end-use category constitutes a broad

economic category, and each economic category is completely decomposable by end-use.

12

See 2008 SNA, Chapter 6, para 15-22

16

33. Consumption is an activity in which institutional units use up goods or services, but

there are two quite different kinds of consumption. Intermediate consumption consists of

goods and services used up in the course of production within the accounting period. Final

consumption consists of goods and services used by individual households or the community

to satisfy their individual or collective needs or wants. The activity of gross fixed capital

formation, like intermediate consumption, is restricted to institutional units in their capacity

as producers. Fixed assets are produced assets (such as machinery, equipment, buildings or

other structures) that are used repeatedly or continuously in production over several

accounting periods (more than one year). The distinction between intermediate consumption

and gross capital formation depends on whether the goods and services involved are

completely used up in the accounting period or not. If they are, the use of them is a current

transaction recorded as intermediate consumption; if not it is an accumulation transaction

recorded in the capital account.

34. The general nature and purpose of the distinction between gross fixed capital

formation and consumption, whether intermediate or final, is clear. The distinction is

fundamental for economic analysis and policymaking. Nevertheless, the borderline between

consumption and gross fixed capital formation is not always easy to determine in practice.

Certain activities contain some elements that appear to be consumption and at the same time

others that appear to be capital formation.

D. Processing dimension – Fourth level

Two categories: (1) Primary and (2) Processed; this distinction only applies to goods

and only to intermediate and final consumption (no primary goods as gross fixed

capital formation)

35. At the fourth level of the BEC a distinction is made between primary goods and

processed goods. This distinction only applies to goods. The definition of primary versus

processed goods is taken from the original formulation13

of the BEC. Primary goods are those

which characteristically are products of primary sectors of the economy – i.e., farming,

forestry, fishing, and the extractive industries. However, goods which characteristically are

products of other sectors, such as manufacturing, where the product underwent only a minor

change, are still classified as “primary” in cases where nearly all of the value of the product is

contributed by one of the primary sectors of the economy. For example, cotton undergoes

physical transformation when ginned, but as most of the value of the ginned cotton derives

from the agricultural sector, it is classified, in the BEC, as a primary good. Thus, a good is

classified as primary if it is a product of farm, forest and fishing, or of an extractive industry,

to whose value transformation has made only a minor contribution. Guidance in classifying

goods as primary or processed can further be sought in the description of and explanation

associated with the HS sub-headings, which uses wording such as “raw”, “in the rough”, “in

primary form” or “combed but not otherwise processed”. Waste and scrap materials are also

classified as primary commodities in the BEC.

13

See E/CN.3/408 (1970)

17

36. Canned and prepared food, on the other hand, owe much of their value to the food-

processing industry and are generally classified as processed goods. In general, if a good is

not defined as a primary good, then it is classified as a processed good. The processing

dimension of BEC Rev.5 provides insights into the position of enterprises within global value

chain. Generally, producers of primary goods are higher upstream (at the beginning of the

production chain) in the value added chain than enterprises that consume primary goods for

further processing (see Figure 3).

E. Specification dimension – Fifth level

Two categories: (1) Generic and (2) Specified; this distinction applies to services and

processed goods, applies mostly to intermediate consumption, and could apply in a

few cases as a distinction in processed goods for gross fixed capital formation

37. The specification dimension is new to the BEC. Its main purpose is to isolate trade in

primary commodities and generic intermediates from trade in highly specified intermediates.

This is useful because global value chains most prominently involve international

transactions with some level of explicit coordination,14

rather than the arm’s-length

transactions underpinning more “traditional” trade. While researchers have developed ad-

hoc lists of differentiated and highly specified products in the past,15

the specification

dimension of BEC Rev.5 defines an official, internationally agreed upon list.

38. On the goods side, specified processed intermediates are highly dependent on the

industry for which the goods are made, and are in some cases include parts and components

produced according to the specific requirements of one or a small number of buyers, with a

single or small number of downstream uses. For instance, most auto and aircraft parts and

more highly integrated electronic components can be characterized as specified intermediate

products. Even products made in large, standardized batches such as pharmaceuticals and in

continuous process production methods such as chemical and plastic stock can be considered

specific if they are protected by patents and produced according to a specified formula that

others do not have access to for legal or technical capability reasons. Generic processed

intermediate goods typically lie farther upstream in the value added chain (as depicted in

Figure 3), have a wider applicability across industries, and are therefore more indicative of

arm’s length trade, rather than the explicitly coordinated trade making up the most dynamic

portions of global value chains.

39. The designation of generic or specified is undertaken on a case-by-case basis and

based on advice from industry experts, but also on lists of similar products in the literature.

For example, Rauch (1999)16

identifies three product classes in SITC Rev.2: (i) homogeneous

goods, which are traded on an organized exchange, (ii) reference priced goods with published

prices, and (iii) differentiated goods without published prices. For the purposes of BEC Rev.5,

generic intermediates can be associated with homogeneous and referenced priced goods, and

14

See Gereffi, Gary, John Humphrey, and Timothy Sturgeon. 2005. “The Governance of Global Value Chains.”

Review of International Political Economy 12 (1): 78–104 15

See, for example, Yeats, Alexander. 1998. “Just how big is global production sharing?” World Bank Policy

Research Working Paper 1871, January, as well as the literature cited below. 16

See Rauch, James E. (1999). "Networks Versus Markets in International Trade," Journal of International

Economics 48(1) (June 1999): 7-35

18

specified intermediates with differentiated goods.17

Further, the specific intermediates

identified by Sturgeon and Memedovic (2010) include many products but cover only three

industry sectors and are not meant to be comprehensive. Also, the list of “parts and

components” provided by Athukorala (2010)18

with 525 six-digit HS commodities across a

variety of industries can be a useful starting point.

40. Whereas the processing dimension of BEC Rev.5 is not generally applicable to

services, the specification dimension does apply. Services can be usefully divided into

specific intermediate services which are tailored to one or a small number of buyers in a

single industry, and more generic intermediate services which might serve as intermediate

inputs into any number of different industries. For example, sewerage services and other

utilities are generic intermediate services while computer systems design services, software

services, and architectural services are typically specified intermediate services. Designation

of generic or specified services also needs to be undertaken on a case-by-case basis.

41. The distinction between imports and exports becomes important with the specification

dimension of BEC Rev.5, since exports of specified goods and services indicates a certain

level of dependent integration, whereas imports of specified goods and services indicates

some level of control over the activities carried out in the global value chain, and either

control over or proximity to innovation-related activities. Case study research suggests that

enterprises that control and orchestrate the activities of the global value chain, while retaining

control over product design, marketing branding, and retailing, earn much higher profits than

most enterprises that act as suppliers in global value chain, as indicated by Linden et al,

(2011)19

. Such enterprises would tend to sit at the head of global value chains and import

specified intermediate goods and services.

F. Durability dimension – Sixth level

Two categories: (1) Non-durable and (2) Durable; only applies to goods and only to

final consumption; all goods for intermediate consumption are non-durable, and all

goods for gross fixed capital formation are durable

42. As defined in the 2008 SNA20

, the distinction between durable and non-durable goods

is not based on physical durability as such. Instead, the distinction is based on whether the

goods can be used once only for purposes of production or consumption or whether they can

be used repeatedly or continuously. For example, coal is a highly durable good in a physical

sense, but it can be burnt only once. A durable good is one that may be used repeatedly or

continuously over a period of more than a year, assuming a normal or average rate of

17

The specificity dimension is also similar to Harvard’s Center for International Development index of “product

complexity,” which is calculated using the average diversity of countries that make a specific product, and the

average ubiquity of the other products that these countries make (see atlas.cid.harvard.edu/about/glossary/). 18

See Athukorala, Prema-Chandra (2010). “Production Networks and Trade Patterns in East Asia:

Regionalization or Globalization?” Asian Development Bank, Working Paper Series on Regional Economic

Integration, #56, August 19

See Linden, Greg; Kraemer, Kenneth; and Dedrick, Jason (2011). “Innovation and Job Creation in a Global

Economy: The Case of Apple’s iPod” US Trade Commission. Proceedings of the Joint Symposium of U.S.-

China Advanced Technology Trade and Industrial Development. Journal of International Commerce and

Economics. May, pp. 223-240 20

See the 2008 SNA, Chapter 9, paragraph 42

19

physical usage. A consumer durable is a good that may be used for purposes of consumption

repeatedly or continuously over a period of a year or more.

43. A non-durable good would be better described as a single use good. For example,

food and drink are used once only to satisfy hunger or thirst. Heating oil, coal or firewood can

be burnt once only, but they are nevertheless extremely durable physically and can be stored

indefinitely. Households may hold substantial stocks of so-called non-durables, such as many

foodstuffs and fuel.

G. Specific combinations of the 6 dimensions

44. Whereas many combinations of the six dimensions of BEC Rev.5 can be constructed,

not all of them will have any trade associated with them. For instance, the dimensions of

processing and durability typically only apply to goods, although services activities embodied

in the form of knowledge based capital, such as software, databases, research and

development, artistic originals and mineral exploration also satisfy the durable criterion. By

definition there will be only durable goods in fixed capital formation and all intermediate

consumption will reflect non-durables, which is why for these end-use categories there will

be no need to differentiate between durable and non-durable (as shown in Figure 2).

45. In summary, services do not apply to gross fixed capital formation. The processing

dimension only applies to goods and only to intermediate and final consumption. Primary

goods are not traded for end-use of gross fixed capital formation. The specification

dimension applies mostly to intermediate consumption, and could apply in a few cases as a

distinction in processed goods for gross fixed capital formation. Finally, the distinction of

durable versus non-durable only applies to goods and only to final consumption. By

definition, all goods for intermediate consumption are non-durable and all goods for gross

fixed capital formation are durable.

46. Given that the six dimensions of BEC Rev.5 represent a fully revised classification,

we have to explore over time how many of the combinations will actually be used in

international trade. The annexes show the breakdown of BEC categories in terms of the

corresponding classes of CPC and HS.

IV. The COMPILATION of the BEC

A. Coding of BEC Rev.5

47. The coding system of BEC Rev.5 is hierarchical and purely decimal. The

classification consists of 6 levels as described in the previous section, namely the dimension

of broad economic categories (with 8 categories), the product dimension (with 2 categories),

the SNA end-use dimension (with 3 categories), the processing dimension (with 2 categories),

the specification dimension (with 2 categories ), and the durability dimension (with 2

categories). The basic categories of BEC are expressed as 6-digit codes, where each digit

indicates the category at that dimension. Note that a 0 is used to indicate the non-applicability

of that dimension. For instance, 111110 stands for a product which belongs to the category of

“Agriculture, forestry, fishing, food, beverages, tobacco” and is a generic primary good for

intermediate consumption. The 0 is added on the durability dimension, since durability is not

applied as a distinction for intermediate products. Another example is 613102, which stands

20

for a processed durable good for final consumption belonging to the category of “ICT, media,

computers, business and financial services”. The specification dimension does not apply to

final consumption. Therefore, a 0 is entered in the fifth position of the BEC code.

48. For services, the dimensions of processing and durability do not apply and are

therefore always indicated by a 0. For instance, the code 621010 stands for a generic service

for intermediate consumption belonging to the category of “ICT, media, computers, business

and financial services”. The full tree of BEC Rev.5 is given in Annex 1.

B. Distribution of the CPC services and HS goods categories across BEC main categories

Table 2. Breakdown of CPC and HS categories by top level BEC categories

BEC – Broad Economic Categories CPC

Services HS

Goods

Category 1 Agriculture, forestry, fishing, food, beverages, tobacco

178 972

Category 2 Mining, quarrying, refinery, fuels, chemicals, electricity, water, waste treatment

75 983

Category 3 Construction, wood, glass, stone, basic metals, housing, electrical appliances, furniture

224 1313

Category 4 Textile, apparel, shoes, jewelry, leather 88 895

Category 5 Transport equipment and services, travel, postal services

136 180

Category 6 ICT, media, computers, business and financial services

289 441

Category 7 Health, pharmaceuticals, education, cultural, sport 126 178

Category 8 Government, military and other 168 139

Total All products 1284 5101

49. The distribution of the CPC services and HS goods categories by the broad economic

categories of BEC Rev.5 is such that the classes of “Food and agriculture”, “Energy and

mining”, “Construction and housing” and “Textile and footwear” contain (relatively) more

goods than services, whereas “Transport and travel”, “ICT and business” and “Health and

education” contain (relatively) more services than goods. “Government and other” contain

the remaining goods and services, including confidential and otherwise unallocated trade.

Table 2 gives a first indication of the distribution of the codes, which will be subject to

revision as experiences in implementing BEC evolve.

C. Identification of the end-use categories

50. As mentioned earlier, the broad economic categories are built from the existing

subheadings of the HS on the goods side, and the basic services categories of the CPC on the

services side. For many products it will also be relatively simple to identify the subsequent

end-use categories, as well as the additional dimensions (processing, specification and

durability). However, whilst guidance in this respect is welcome, national differences in the

use of certain (dual use) products dictate that an overly prescriptive concordance relationship

should be avoided. Instead countries are recommended, as far as is possible, and certainly for

21

products that are economically important, to adopt the allocation approaches used by national

accountants in constructing supply-use tables. Of course this presents additional challenges,

as the product level of detail in supply-use tables is significantly less than that available in HS

and CPC product classifications for trade statistics.

51. Two approaches can be used to bridge these differences. The first (bottom-up) is to

build BEC up from the individual HS/CPC product categories and allocate the end-use using

information gleaned from the national accounts. This may not fully align with the equivalent

allocations used in supply-use tables (which in any case follow the SNA in defining trade

flows21

, thus forming a point of departure between BEC and SNA supply-use end-use

allocations). The second (top-down) is to work back from the end-use allocations seen in

supply-use tables and impose these on BEC breakdowns – but care should be taken to ensure

that this does not distort bilateral relationships.

V. RELATIONSHIP TO OTHER CLASSIFICATIONS

A. Relationship to the Central Product Classification

52. The Central Product Classification (CPC) is intended to be a standard classification of

products. Its main purpose is to provide a set of product categories that can be utilized for the

collection and presentation of statistics on production or trade of goods and services. CPC is a

general-purpose classification. It provides a basis for recompiling basic statistics from their

original classifications into a standard classification for analytical use. The CPC includes

products that are an output of economic activity including transportable goods, non-

transportable goods and services. The CPC in general follows the definitions of products

within the SNA. It was developed to assemble and tabulate all kinds of statistics, such as

production, intermediate and final consumption, capital formation, foreign trade and prices.

They may refer to stocks, flows or balances, and may be compiled in the context of I-O tables,

BOP statistics or other analytical presentations.

53. Given the fact that CPC products cover both goods and services, the broad economic

categories of the BEC can be seen as a specific re-arrangement of the basic CPC classes. The

BEC is in this sense is an alternative grouping of the CPC. The overall breakdown between

goods and services in BEC should coincide with the overall breakdown of goods and services

in the CPC. Annex 2 provides more details about the BEC-CPC correspondence on the

services side. The UNSD website will provide a full overview of all CPC codes (goods and

services) with the BEC categories.

54. In practice, most countries use the extended balance of payments categories to

classify traded services. The EBOPS gives a breakdown of the 12 main services components

of the BOP, but is still not as detailed as the service categories of the CPC. The Task Force

on International Trade Statistics has established a correlation table between EBOPS and CPC,

which is available from its website22

.

21

Notably with respect to the treatment of goods for processing and merchanting, 22

See http://unstats.un.org/unsd/trade/taskforce/methodology.asp

22

B. Relationship to the Harmonized System

55. The HS classification is maintained by the World Customs Organization. Its main

purpose is to classify goods crossing the border for import tariffs or for application of some

non-tariff measures for safety or health reasons. The HS classification is revised on a 5-year

cycle often introducing new commodity categories due to new technologies or splitting off of

special interest categories, and deleting those categories with relatively low levels of trade.

The most recent version of the HS took effect on 1 January 2012 and contains well over

5,000 subheadings. The next revision is scheduled to take effect on 1 January 2017.

56. The broad economic categories of the BEC include all sub-headings of the HS

classification. Therefore, the total trade in terms of HS equals the total trade of the goods side

of the BEC. As stated earlier with respect to allocate HS sub-headings to a specific end-use

class, end-use is an empirical concept and should be further examined within the national

context. The economically important traded goods which have a dual use should be more

closely screened for correct application of the end-use category.

C. Relationship to the Standard International Trade Classification

57. The original SITC was designed in the 1950s as a tool for collection and

dissemination of international merchandise trade statistics, which would help in establishing

internationally comparable trade statistics. By its introduction in 1988, the HS took over as

collection and dissemination tool, and SITC was from hereon used mostly as an analytical

tool with a structure of sections, divisions and groups of commodities, that can clarify

economic development. The distribution of trade by the main sections of the SITC is still

used as an alternative analytical breakdown of trade in goods together with the breakdown by

the main economic categories of the BEC.

D. Relationship to other standard classifications

58. COICOP is primarily designed to classify transactions undertaken by households that

result in payables, that is to say, money paid or due for the acquisition of current and capital

goods or of labour and other services, for the acquisition of financial assets or for the

extinction of financial liabilities. More specifically, COICOP is used to classify only a single

kind of outlay, namely, the individual consumption expenditures of households. The structure

and content of the BEC is closely linked to the Classification of Expenditures according to

Purpose, which consists of four purpose classifications, namely COFOG, COPNI, COICOP

and COPP.

COFOG and COPNI are used to classify a range of transactions involving

expenditures on final consumption, intermediate consumption, gross capital

formation and capital and current transfers by general government and NPISHs

respectively;

COICOP is used to classify only a single kind of expenditure, namely, the

individual consumption expenditures of households, NPISHs and general

government

23

COPP is used to classify intermediate consumption and capital expenditure of

mainly non-financial and financial corporate enterprises

E. Relationship to earlier revisions

59. The relation between BEC Rev.4 and BEC Rev.5 has extensively been discussed in

the section on historical background. It can be concluded that BEC Rev.5 differs significantly

from the earlier revisions, because the broad economic categories have been fully separated

from the end-use categories, services have been added to the product dimension and a new

dimension on specification was added. Due to these significant changes a direct conversion

from the fourth revision of the BEC to its fifth revision is not possible.

60. Based on the available (historical series of) statistics of trade in goods and services it

should, however, be possible to reconstruct a historical series in terms of BEC Rev.5. For

longer historical time series, a correlation table of BEC Rev.5 with earlier versions of the HS,

CPC and EBOPS would need to be established, which is not provided in this manual. Those

correspondence tables will be provided on the website of UNSD. Because backwards

correlations among older versions of classifications are necessarily imperfect, this implies

that more estimates will need to be produced. Given the high aggregation level of the BEC,

those estimates could still have high quality, but explanatory notes are needed on the way the

estimates were created.

24

ANNEX 1: STRUCTURE OF THE BEC REV.5

Code BEC – Broad Economic Categories 1 Agriculture, forestry, fishing, food, beverages, tobacco

11 Goods 111 Intermediate Consumption 1111 Primary 1112 Processed 111210 Generic 111220 Specified 112 Gross Fixed Capital Formation 112010 Generic 112020 Specified 113 Final Consumption 1131 Primary 113101 Non-durable 113102 Durable 1132 Processed 113201 Non-durable 113202 Durable 12 Services 121 Intermediate Consumption 121010 Generic 121020 Specified 123 Final Consumption 2 Mining, quarrying, refinery, fuels, chemicals, electricity,

water, waste treatment 21 Goods 211 Intermediate Consumption 2111 Primary 2112 Processed 211210 Generic 211220 Specified 212 Gross Fixed Capital Formation 212010 Generic 212020 Specified 213 Final Consumption 2131 Primary 213101 Non-durable 213102 Durable 2132 Processed 213201 Non-durable 213202 Durable 22 Services 221 Intermediate Consumption 221010 Generic 221020 Specified 223 Final Consumption

25

Code BEC – Broad Economic Categories

3 Construction, wood, glass, stone, basic metals, housing,

electrical appliances, furniture

31 Goods 311 Intermediate Consumption 3111 Primary 3112 Processed 311210 Generic 311220 Specified 312 Gross Fixed Capital Formation 312010 Generic 312020 Specified 313 Final Consumption 3131 Primary 313101 Non-durable 313102 Durable 3132 Processed 313201 Non-durable 313202 Durable 32 Services 321 Intermediate Consumption 321010 Generic 321020 Specified 323 Final Consumption 4 Textile, apparel, shoes

41 Goods 411 Intermediate Consumption 4111 Primary 4112 Processed 411210 Generic 411220 Specified 412 Gross Fixed Capital Formation 412010 Generic 412020 Specified 413 Final Consumption 4131 Primary 413101 Non-durable 413102 Durable 4132 Processed 413201 Non-durable 413202 Durable 42 Services 421 Intermediate Consumption 421010 Generic 421020 Specified 423 Final Consumption

26

Code BEC – Broad Economic Categories

5 Transport equipment and services, travel, postal services

51 Goods 511 Intermediate Consumption 5111 Primary 5112 Processed 511210 Generic 511220 Specified 512 Gross Fixed Capital Formation 512010 Generic 512020 Specified 513 Final Consumption 5131 Primary 513101 Non-durable 513102 Durable 5132 Processed 513201 Non-durable 513202 Durable 52 Services 521 Intermediate Consumption 521010 Generic 521020 Specified 523 Final Consumption 6 ICT, media, computers, business and financial services

61 Goods 611 Intermediate Consumption 6111 Primary 6112 Processed 611210 Generic 611220 Specified 612 Gross Fixed Capital Formation 612010 Generic 612020 Specified 613 Final Consumption 6131 Primary 613101 Non-durable 613102 Durable 6132 Processed 613201 Non-durable 613202 Durable 62 Services 621 Intermediate Consumption 621010 Generic 621020 Specified 623 Final Consumption

27

Code BEC – Broad Economic Categories

7 Health, pharmaceuticals, education, cultural, sport

71 Goods 711 Intermediate Consumption 7111 Primary 7112 Processed 711210 Generic 711220 Specified 712 Gross Fixed Capital Formation 712010 Generic 712020 Specified 713 Final Consumption 7131 Primary 713101 Non-durable 713102 Durable 7132 Processed 713201 Non-durable 713202 Durable 72 Services 721 Intermediate Consumption 721010 Generic 721020 Specified 723 Final Consumption 8 Government, military and other

81 Goods 811 Intermediate Consumption 8111 Primary 8112 Processed 811210 Generic 811220 Specified 812 Gross Fixed Capital Formation 812010 Generic 812020 Specified 813 Final Consumption 8131 Primary 813101 Non-durable 813102 Durable 8132 Processed 813201 Non-durable 813202 Durable 82 Services 821 Intermediate Consumption 821010 Generic 821020 Specified 823 Final Consumption

28

ANNEX 2: BEC REV.5 IN TERMS OF HS-2012 AND CPC 2.1

With reference to ISIC, Rev.4 classes

BEC 1: Agriculture, forestry, fishing, food, beverages, tobacco

ISIC Codes: 01, 02, 03, 10, 11, 12, 2821, 2825, 462, 463, 4653, 4711, 472, 4781, 56, 75

HS Codes (goods) :

0101.21 0101.29 0101.30 0101.90 0102.21 0102.29 0102.31 0102.39 0102.90 0103.10 0103.91 0103.92 0104.10 0104.20 0105.11 0105.12 0105.13 0105.14 0105.15 0105.94 0105.99 0106.11 0106.12 0106.13

0106.14 0106.19 0106.20 0106.31 0106.32 0106.33 0106.39 0106.41 0106.49 0106.90 0201.10 0201.20 0201.30 0202.10 0202.20 0202.30 0203.11 0203.12 0203.19 0203.21 0203.22 0203.29 0204.10 0204.21

0204.22 0204.23 0204.30 0204.41 0204.42 0204.43 0204.50 0205.00 0206.10 0206.21 0206.22 0206.29 0206.30 0206.41 0206.49 0206.80 0206.90 0207.11 0207.12 0207.13 0207.14 0207.24 0207.25 0207.26

0207.27 0207.41 0207.42 0207.43 0207.44 0207.45 0207.51 0207.52 0207.53 0207.54 0207.55 0207.60 0208.10 0208.30 0208.40 0208.50 0208.60 0208.90 0209.10 0209.90 0210.11 0210.12 0210.19 0210.20

0210.91 0210.92 0210.93 0210.99 0301.11 0301.19 0301.91 0301.92 0301.93 0301.94 0301.95 0301.99 0302.11 0302.13 0302.14 0302.19 0302.21 0302.22 0302.23 0302.24 0302.29 0302.31 0302.32 0302.33

0302.34 0302.35 0302.36 0302.39 0302.41 0302.42 0302.43 0302.44 0302.45 0302.46 0302.47 0302.51 0302.52 0302.53 0302.54 0302.55 0302.56 0302.59 0302.71 0302.72 0302.73 0302.74 0302.79 0302.81

0302.82 0302.83 0302.84 0302.85 0302.89 0302.90 0303.11 0303.12 0303.13 0303.14 0303.19 0303.23 0303.24 0303.25 0303.26 0303.29 0303.31 0303.32 0303.33 0303.34 0303.39 0303.41 0303.42 0303.43

0303.44 0303.45 0303.46 0303.49 0303.51 0303.53 0303.54 0303.55 0303.56 0303.57 0303.63 0303.64 0303.65 0303.66 0303.67 0303.68 0303.69 0303.81 0303.82 0303.83 0303.84 0303.89 0303.90 0304.31

0304.32 0304.33 0304.39 0304.41 0304.42 0304.43 0304.44 0304.45 0304.46 0304.49 0304.51 0304.52 0304.53 0304.54 0304.55 0304.59 0304.61 0304.62 0304.63 0304.69 0304.71 0304.72 0304.73 0304.74

0304.75 0304.79 0304.81 0304.82 0304.83 0304.84 0304.85 0304.86 0304.87 0304.89 0304.91 0304.92 0304.93 0304.94 0304.95 0304.99 0305.10 0305.20 0305.31 0305.32 0305.39 0305.41 0305.42 0305.43

0305.44 0305.49 0305.51 0305.59 0305.61 0305.62 0305.63 0305.64 0305.69 0305.71 0305.72 0305.79 0306.11 0306.12 0306.14 0306.15 0306.16 0306.17 0306.19 0306.21 0306.22 0306.24 0306.25 0306.26

0306.27 0306.29 0307.11 0307.19 0307.21 0307.29 0307.31 0307.39 0307.41 0307.49 0307.51 0307.59 0307.60 0307.71 0307.79 0307.81 0307.89 0307.91 0307.99 0308.11 0308.19 0308.21 0308.29 0308.30

29

0308.90 0401.10 0401.20 0401.40 0401.50 0402.10 0402.21 0402.29 0402.91 0402.99 0403.10 0403.90 0404.10 0404.90 0405.10 0405.20 0405.90 0406.10 0406.20 0406.30 0406.40 0406.90 0407.11 0407.19 0407.21 0407.29 0407.90 0408.11 0408.19 0408.91 0408.99 0409.00 0410.00 0504.00 0508.00 0511.10 0511.91 0511.99 0601.10

0601.20 0602.10 0602.20 0602.30 0602.40 0602.90 0603.11 0603.12 0603.13 0603.14 0603.15 0603.19 0603.90 0604.20 0604.90 0701.10 0701.90 0702.00 0703.10 0703.20 0703.90 0704.10 0704.20 0704.90 0705.11 0705.19 0705.21 0705.29 0706.10 0706.90 0707.00 0708.10 0708.20 0708.90 0709.20 0709.30 0709.40 0709.51 0709.59

0709.60 0709.70 0709.91 0709.92 0709.93 0709.99 0710.10 0710.21 0710.22 0710.29 0710.30 0710.40 0710.80 0710.90 0711.20 0711.40 0711.51 0711.59 0711.90 0712.20 0712.31 0712.32 0712.33 0712.39 0712.90 0713.10 0713.20 0713.31 0713.32 0713.33 0713.34 0713.35 0713.39 0713.40 0713.50 0713.60 0713.90 0714.10 0714.20

0714.30 0714.40 0714.50 0714.90 0801.11 0801.12 0801.19 0801.21 0801.22 0801.31 0801.32 0802.11 0802.12 0802.21 0802.22 0802.31 0802.32 0802.41 0802.42 0802.51 0802.52 0802.61 0802.62 0802.70 0802.80 0802.90 0803.10 0803.90 0804.10 0804.20 0804.30 0804.40 0804.50 0805.10 0805.20 0805.40 0805.50 0805.90 0806.10

0806.20 0807.11 0807.19 0807.20 0808.10 0808.30 0808.40 0809.10 0809.21 0809.29 0809.30 0809.40 0810.10 0810.20 0810.30 0810.40 0810.50 0810.60 0810.70 0810.90 0811.10 0811.20 0811.90 0812.10 0812.90 0813.10 0813.20 0813.30 0813.40 0813.50 0814.00 0901.11 0901.12 0901.21 0901.22 0901.90 0902.10 0902.20 0902.30

0902.40 0903.00 0904.11 0904.12 0904.21 0904.22 0905.10 0905.20 0906.11 0906.19 0906.20 0907.10 0907.20 0908.11 0908.12 0908.21 0908.22 0908.31 0908.32 0909.21 0909.22 0909.31 0909.32 0909.61 0909.62 0910.11 0910.12 0910.20 0910.30 0910.91 0910.99 1001.11 1001.19 1001.91 1001.99 1002.10 1002.90 1003.10 1003.90

1004.10 1004.90 1005.10 1005.90 1006.10 1006.20 1006.30 1006.40 1007.10 1007.90 1008.10 1008.21 1008.29 1008.30 1008.40 1008.50 1008.60 1008.90 1101.00 1102.20 1102.90 1103.11 1103.13 1103.19 1103.20 1104.12 1104.19 1104.22 1104.23 1104.29 1104.30 1105.10 1105.20 1106.10 1106.20 1106.30 1107.10 1107.20 1108.11

1108.12 1108.13 1108.14 1108.19 1108.20 1109.00 1201.10 1201.90 1202.30 1202.41 1202.42 1203.00 1204.00 1205.10 1205.90 1206.00 1207.10 1207.21 1207.29 1207.30 1207.40 1207.50 1207.60 1207.70 1207.91 1207.99 1208.10 1208.90 1209.10 1209.21 1209.22 1209.23 1209.24 1209.25 1209.29 1209.30 1209.91 1209.99 1210.10

1210.20 1211.20 1211.30 1211.40 1211.90 1212.21 1212.29 1212.91 1212.92 1212.93 1212.94 1212.99 1213.00 1214.10 1214.90 1301.20 1301.90 1302.11 1302.12 1302.13 1302.19 1302.20 1302.31 1302.32 1302.39 1401.10 1401.20 1401.90 1404.20 1404.90 1501.10 1501.20 1501.90 1502.10 1502.90 1503.00 1504.10 1504.20 1504.30

1505.00 1506.00 1507.10 1507.90 1508.10 1508.90 1509.10 1509.90 1510.00 1511.10 1511.90 1512.11 1512.19 1512.21 1512.29 1513.11 1513.19 1513.21 1513.29 1514.11 1514.19 1514.91 1514.99 1515.11 1515.19 1515.21 1515.29 1515.30 1515.50 1515.90 1516.10 1516.20 1517.10 1517.90 1521.10 1521.90 1522.00 1601.00 1602.10

1602.20 1602.31 1602.32 1602.39 1602.41 1602.42 1602.49 1602.50 1602.90 1603.00 1604.11 1604.12 1604.13 1604.14 1604.15 1604.16 1604.17 1604.19 1604.20 1604.31 1604.32 1605.10 1605.21 1605.29 1605.30 1605.40 1605.51 1605.52 1605.53 1605.54 1605.55 1605.56 1605.57 1605.58 1605.59 1605.61 1605.62 1605.63 1605.69

1701.12 1701.13 1701.14 1701.91 1701.99 1702.11 1702.19 1702.20 1702.30 1702.40 1702.50 1702.60 1702.90 1703.10 1703.90 1704.10 1704.90 1801.00 1803.10 1803.20 1804.00 1805.00 1806.10 1806.20 1806.31 1806.32 1806.90 1901.10 1901.20 1901.90 1902.11 1902.19 1902.20 1902.30 1902.40 1903.00 1904.10 1904.20 1904.30

30

1904.90 1905.10 1905.20 1905.31 1905.32 1905.40 1905.90 2001.10 2001.90 2002.10 2002.90 2003.10 2003.90 2004.10 2004.90 2005.10 2005.20 2005.40

2005.51 2005.59 2005.60 2005.70 2005.80 2005.91 2005.99 2006.00 2007.10 2007.91 2007.99 2008.11 2008.19 2008.20 2008.30 2008.40 2008.50 2008.60

2008.70 2008.80 2008.91 2008.93 2008.97 2008.99 2009.11 2009.12 2009.19 2009.21 2009.29 2009.31 2009.39 2009.41 2009.49 2009.50 2009.61 2009.69

2009.71 2009.79 2009.81 2009.89 2009.90 2101.11 2101.12 2101.20 2101.30 2102.10 2102.20 2102.30 2103.10 2103.20 2103.30 2103.90 2104.10 2104.20

2105.00 2106.10 2106.90 2201.10 2201.90 2202.10 2202.90 2203.00 2204.10 2204.21 2204.29 2204.30 2205.10 2205.90 2206.00 2208.20 2208.30 2208.40

2208.50 2208.60 2208.70 2208.90 2209.00 2301.10 2301.20 2304.00 2305.00 2306.10 2306.20 2306.30 2306.41 2306.49 2306.50 2306.60 2306.90 2309.10

2309.90 2401.10 2401.20 2402.10 2402.20 2402.90 2403.11 2403.19 2403.91 2403.99 2501.00 3501.10 3502.11 3502.19 3505.10 4001.10 4001.21 4001.22

4001.29 4001.30 4101.20 4101.50 4101.90 4102.10 4102.21 4102.29 4103.20 4103.30 4103.90 4301.10 4301.30 4301.60 4301.80 4301.90 4401.10 4402.10

4402.90 4403.20 4403.41 4403.49 4403.91 4403.92 4403.99 4501.10 5001.00 5101.11 5101.19 5102.11 5102.19 5102.20 5201.00 5301.10 5302.10 5303.10

7101.10 7101.21 8417.20 8419.31 8419.81 8421.11 8424.81 8432.10 8432.21 8432.29 8432.30 8432.40 8432.80 8432.90 8433.11 8433.19 8433.20 8433.30

8433.40 8433.51 8433.52 8433.53 8433.59 8433.60 8433.90 8434.10 8434.20 8434.90 8435.10 8435.90 8436.10 8436.21 8436.29 8436.80 8436.91 8436.99

8437.10 8437.80 8437.90 8438.10 8438.20 8438.30 8438.40 8438.50 8438.60 8438.80 8438.90 8478.10 8478.90 8479.20 8701.10 8701.90 8716.20 8716.90

CPC Codes (services) : 61111 61112 61113 61114 61115 61119 61121 61122 61123 61124 61125 61126 61127 61128 61129

61187 62111 62112 62114 62115 62121 62122 62123 62124 62125 62126 62127 62128 62129 62131

62132 62133 62134 62141 62142 62143 62144 62145 62146 62151 62152 62153 62154 62155 62156

62159 62161 62162 62163 62164 62165 62172 62173 62174 62175 62176 62182 62183 62184 62186

62191 62194 62199 62221 62222 62223 62224 62225 62226 62227 62228 62229 62411 62412 62414

62415 62421 62422 62423 62424 62425 62426 62427 62428 62429 62431 62432 62433 62434 62441

62442 62443 62444 62445 62446 62451 62452 62453 62454 62455 62456 62459 62461 62462 62463

62464 62465 62472 62473 62474 62475 62476 62482 62483 62484 62486 62494 62499 62511 62512

62514 62515 62519 62521 62522 62523 62524 62525 62526 62527 62528 62529 62572 62586 63310

63320 63391 63392 63393 63399 63400 83510 83520 83590 86111 86112 86113 86119 86121 86122

86131 86141 86142 86151 86152 86153 86154 88110 88120 88130 88140 88150 88161 88162 88163

88164 88165 88166 88167 88169 88170 88181 88182 88183 88184 88190 88771 88775

31

BEC 2: Mining, quarrying, refinery, fuels, chemicals, electricity, water, waste treatment

ISIC Codes: 05, 06, 07, 08, 09, 19, 20, 2811, 2812, 2813, 2815, 2824, 332, 35, 36, 37, 38, 39, 4661, 4669, 473

HS Codes (goods) :

1518.00 1520.00 2207.10 2207.20 2502.00 2503.00 2504.10 2504.90 2505.10 2505.90 2506.10 2506.20 2507.00 2508.10 2508.30 2508.40 2508.50 2508.60 2508.70 2509.00 2510.10 2510.20 2511.10 2511.20 2512.00 2513.10 2513.20 2514.00 2515.11

2515.12 2515.20 2516.11 2516.12 2516.20 2516.90 2517.10 2517.20 2517.41 2517.49 2518.10 2519.10 2519.90 2520.10 2521.00 2524.10 2524.90 2525.10 2525.20 2526.10 2526.20 2528.00 2529.10 2529.21 2529.22 2529.30 2530.10 2530.20 2530.90

2601.11 2601.12 2601.20 2602.00 2603.00 2604.00 2605.00 2606.00 2607.00 2608.00 2609.00 2610.00 2611.00 2612.10 2612.20 2613.10 2613.90 2614.00 2615.10 2615.90 2616.10 2616.90 2617.10 2617.90 2701.11 2701.12 2701.19 2701.20 2702.10

2702.20 2703.00 2704.00 2705.00 2706.00 2707.10 2707.20 2707.30 2707.40 2707.50 2707.91 2707.99 2708.10 2708.20 2709.00 2710.12 2710.19 2710.20 2711.11 2711.12 2711.13 2711.14 2711.19 2711.21 2711.29 2712.10 2712.20 2712.90 2713.11

2713.12 2713.20 2713.90 2714.10 2714.90 2716.00 2801.10 2801.20 2801.30 2802.00 2803.00 2804.10 2804.21 2804.29 2804.30 2804.40 2804.50 2804.61 2804.69 2804.70 2804.80 2804.90 2805.11 2805.12 2805.19 2805.30 2805.40 2806.10 2806.20

2807.00 2808.00 2809.10 2809.20 2810.00 2811.11 2811.19 2811.21 2811.22 2811.29 2812.10 2812.90 2813.10 2813.90 2814.10 2814.20 2815.11 2815.12 2815.20 2815.30 2816.10 2816.40 2817.00 2818.30 2819.10 2819.90 2820.10 2820.90 2821.10

2821.20 2822.00 2823.00 2824.10 2824.90 2825.10 2825.20 2825.30 2825.40 2825.50 2825.60 2825.70 2825.80 2825.90 2826.12 2826.19 2826.30 2826.90 2827.10 2827.20 2827.31 2827.32 2827.35 2827.39 2827.41 2827.49 2827.51 2827.59 2827.60

2828.10 2828.90 2829.11 2829.19 2829.90 2830.10 2830.90 2831.10 2831.90 2832.10 2832.20 2832.30 2833.11 2833.19 2833.21 2833.22 2833.24 2833.25 2833.27 2833.29 2833.30 2833.40 2834.10 2834.21 2834.29 2835.10 2835.22 2835.24 2835.25

2835.26 2835.29 2835.31 2835.39 2836.20 2836.30 2836.40 2836.50 2836.60 2836.91 2836.92 2836.99 2837.11 2837.19 2837.20 2839.11 2839.19 2839.90 2840.11 2840.19 2840.20 2840.30 2841.30 2841.50 2841.61 2841.69 2841.70 2841.80 2841.90

2842.10 2842.90 2843.10 2843.21 2843.29 2843.30 2843.90 2844.10 2844.20 2844.30 2844.40 2844.50 2845.10 2845.90 2846.10 2846.90 2847.00 2848.00 2849.10 2849.20 2849.90 2850.00 2852.10 2852.90 2853.00 2901.10 2901.21 2901.22 2901.23

2901.24 2901.29 2902.11 2902.19 2902.20 2902.30 2902.41 2902.42 2902.43 2902.44 2902.50 2902.60 2902.70 2902.90 2903.11 2903.12 2903.13 2903.14 2903.15 2903.19 2903.21 2903.22 2903.23 2903.29 2903.31 2903.39 2903.71 2903.72 2903.73

2903.74 2903.75 2903.76 2903.77 2903.78 2903.79 2903.81 2903.82 2903.89 2903.91 2903.92 2903.99 2904.10 2904.20 2904.90 2905.11 2905.12 2905.13 2905.14 2905.16 2905.17 2905.19 2905.22 2905.29 2905.31 2905.32 2905.39 2905.41 2905.42

32

2905.43 2905.44 2905.45 2905.49 2905.51 2905.59 2906.11 2906.12 2906.13 2906.19 2906.21 2906.29 2907.11 2907.12 2907.13 2907.15 2907.19 2907.21 2907.22 2907.23 2907.29 2908.11 2908.19 2908.91 2908.92 2908.99 2909.11 2909.19 2909.20 2909.30 2909.41 2909.43 2909.44 2909.49 2909.50 2909.60 2910.10 2910.20 2910.30

2910.40 2910.90 2911.00 2912.11 2912.12 2912.19 2912.21 2912.29 2912.41 2912.42 2912.49 2912.50 2912.60 2913.00 2914.11 2914.12 2914.13 2914.19 2914.22 2914.23 2914.29 2914.31 2914.39 2914.40 2914.50 2914.61 2914.69 2914.70 2915.11 2915.12 2915.13 2915.21 2915.24 2915.29 2915.31 2915.32 2915.33 2915.36 2915.39

2915.40 2915.50 2915.60 2915.70 2915.90 2916.11 2916.12 2916.13 2916.14 2916.15 2916.16 2916.19 2916.20 2916.31 2916.32 2916.34 2916.39 2917.11 2917.12 2917.13 2917.14 2917.19 2917.20 2917.32 2917.33 2917.34 2917.35 2917.36 2917.37 2917.39 2918.11 2918.12 2918.13 2918.14 2918.15 2918.16 2918.18 2918.19 2918.29

2918.30 2918.91 2918.99 2919.10 2919.90 2920.11 2920.19 2920.90 2921.11 2921.19 2921.21 2921.22 2921.29 2921.30 2921.41 2921.42 2921.43 2921.44 2921.45 2921.46 2921.49 2921.51 2921.59 2922.11 2922.12 2922.13 2922.14 2922.19 2922.21 2922.29 2922.31 2922.39 2922.43 2922.44 2922.49 2922.50 2924.21 2925.11 2925.12

2925.19 2925.21 2925.29 2926.10 2926.20 2926.30 2926.90 2927.00 2928.00 2929.10 2929.90 2930.20 2930.30 2930.40 2930.50 2930.90 2931.10 2931.20 2931.90 2932.11 2932.12 2932.13 2932.19 2932.91 2932.92 2932.93 2932.94 2932.95 2932.99 2933.29 2933.31 2933.32 2933.33 2933.39 2933.41 2933.49 2933.61 2933.71 2933.72

2933.79 2933.91 2933.99 2934.10 2934.20 2934.91 2934.99 2942.00 3101.00 3102.10 3102.21 3102.29 3102.30 3102.40 3102.50 3102.60 3102.80 3102.90 3103.10 3103.90 3104.20 3104.30 3104.90 3105.10 3105.20 3105.30 3105.40 3105.51 3105.59 3105.60 3105.90 3201.10 3201.20 3201.90 3202.10 3202.90 3203.00 3204.11 3204.12

3204.13 3204.14 3204.15 3204.16 3204.17 3204.19 3204.20 3204.90 3205.00 3206.11 3206.19 3206.20 3206.41 3206.42 3206.49 3206.50 3207.10 3207.20 3207.30 3207.40 3208.10 3208.20 3208.90 3209.10 3209.90 3210.00 3211.00 3212.10 3212.90 3213.10 3213.90 3214.10 3214.90 3215.11 3215.19 3215.90 3301.12 3301.13 3301.19

3301.24 3301.25 3301.29 3301.30 3301.90 3302.10 3302.90 3303.00 3304.10 3304.20 3304.30 3304.91 3304.99 3305.10 3305.20 3305.30 3305.90 3306.10 3306.20 3306.90 3307.10 3307.20 3307.30 3307.41 3307.49 3307.90 3401.11 3401.19 3401.20 3401.30 3402.11 3402.12 3402.13 3402.19 3402.20 3402.90 3403.11 3403.19 3403.91

3403.99 3404.20 3404.90 3405.10 3405.20 3405.30 3405.40 3405.90 3501.90 3502.20 3502.90 3503.00 3504.00 3505.20 3506.10 3506.91 3506.99 3507.10 3507.90 3601.00 3602.00 3603.00 3604.10 3604.90 3605.00 3701.10 3701.20 3701.30 3701.91 3701.99 3702.10 3702.31 3702.32 3702.39 3702.41 3702.42 3702.43 3702.44 3702.52

3702.53 3702.54 3702.55 3702.56 3702.96 3702.97 3702.98 3703.10 3703.20 3703.90 3707.10 3707.90 3802.10 3802.90 3803.00 3805.10 3805.90 3806.10 3806.20 3806.30 3806.90 3807.00 3808.50 3808.91 3808.92 3808.93 3808.94 3808.99 3809.10 3809.91 3809.92 3809.93 3810.10 3810.90 3811.11 3811.19 3811.21 3811.29 3811.90

3812.10 3812.20 3812.30 3813.00 3814.00 3815.11 3815.12 3815.19 3815.90 3817.00 3818.00 3819.00 3820.00 3823.11 3823.12 3823.13 3823.19 3823.70 3824.10 3824.30 3824.40 3824.60 3824.71 3824.72 3824.73 3824.74 3824.75 3824.76 3824.77 3824.78 3824.79 3824.81 3824.82 3824.83 3824.90 3826.00 3901.10 3901.20 3901.30

3901.90 3902.10 3902.20 3902.30 3902.90 3903.11 3903.19 3903.20 3903.30 3903.90 3904.10 3904.21 3904.22 3904.30 3904.40 3904.50 3904.61 3904.69 3904.90 3905.12 3905.19 3905.21 3905.29 3905.30 3905.91 3905.99 3906.10 3906.90 3907.10 3907.20 3907.30 3907.40 3907.50 3907.60 3907.70 3907.91 3907.99 3908.10 3908.90

33

3909.10 3909.20 3909.30 3909.40 3909.50 3910.00 3911.10 3911.90 3912.11 3912.12 3912.20 3912.31 3912.39 3912.90

3913.10 3913.90 3914.00 4002.11 4002.19 4002.20 4002.31 4002.39 4002.41 4002.49 4002.51 4002.59 4002.60 4002.70

4002.80 4002.91 4002.99 4003.00 5402.11 5402.19 5402.20 5402.31 5402.32 5402.33 5402.34 5402.39 5402.44 5402.45

5402.46 5402.47 5402.48 5402.49 5402.51 5402.52 5402.59 5403.10 5403.31 5403.32 5403.33 5403.39 5404.11 5404.12

5404.19 5404.90 5405.00 5501.10 5501.20 5501.30 5501.40 5501.90 5502.00 5503.11 5503.19 5503.20 5503.30 5503.40

5503.90 5504.10 5504.90 7102.10 7102.21 7102.31 7103.10 8401.30 8406.10 8406.81 8406.82 8406.90 8407.21 8407.29

8407.90 8408.10 8408.90 8410.11 8410.12 8410.13 8410.90 8411.81 8411.82 8411.99 8412.21 8412.29 8412.31 8412.39

8412.80 8412.90 8413.11 8413.19 8413.20 8413.30 8413.40 8413.50 8413.60 8413.70 8413.81 8413.82 8413.91 8413.92

8414.10 8414.20 8414.30 8414.40 8414.80 8414.90 8416.10 8416.20 8416.30 8416.90 8417.10 8417.80 8417.90 8428.31

8429.11 8429.19 8429.20 8429.30 8429.40 8429.51 8429.52 8429.59 8430.10 8430.20 8430.31 8430.39 8430.41 8430.49

8430.50 8430.61 8430.69 8431.42 8431.43 8431.49 8474.10 8474.20 8474.31 8474.32 8474.39 8474.80 8474.90 8479.10

8481.10 8481.20 8481.30 8481.40 8481.80 8481.90 8514.10 8514.20 8514.30 8514.40 8514.90 8701.30 8704.10

CPC Codes (services) :

54619 61131 61171 61172 61191 61195 62291

62491 62591 69111 69112 69120 69210 69220

69230 86211 86219 86221 86229 86311 86312

86320 86330 86340 86350 87310 87320 87331

87333 87340 87350 87360 87390 88411 88412

88421 88422 88423 88424 88425 88426 88427

88429 88761 88762 88763 88765 89410 89420

94110 94120 94211 94212 94219 94221 94229

94231 94239 94311 94312 94313 94319 94321

94322 94331 94332 94333 94339 94411 94412

94413 94420 94430 94490 94900

34

BEC 3: Construction, wood, glass, stone, basic metals, housing, electrical appliances, furniture

ISIC Codes: 16, 2219, 222, 23, 24, 25 (except 252), 27, 2816, 2818, 2819, 2822, 2823, 31, 3311, 3312, 3314, 41, 42, 43, 4642, 4659, 4662, 4663, 475, 55, 68, 81, 9521, 9522, 9524, 9525

HS Codes (goods) :

2517.30 2518.20 2518.30 2520.20 2522.10 2522.20 2522.30 2523.10 2523.21 2523.29 2523.30 2523.90 2715.00 2818.10 2818.20 3006.91 3801.10 3801.20 3801.30 3801.90 3816.00 3824.50 3916.10 3916.20 3916.90 3917.10 3917.21 3917.22 3917.23

3917.29 3917.31 3917.32 3917.33 3917.39 3917.40 3918.10 3918.90 3919.10 3919.90 3920.10 3920.20 3920.30 3920.43 3920.49 3920.51 3920.59 3920.61 3920.62 3920.63 3920.69 3920.71 3920.73 3920.79 3920.91 3920.92 3920.93 3920.94 3920.99

3921.11 3921.12 3921.13 3921.14 3921.19 3921.90 3922.10 3922.20 3922.90 3923.10 3923.21 3923.29 3923.30 3923.40 3923.50 3923.90 3924.10 3924.90 3925.10 3925.20 3925.30 3925.90 3926.10 3926.30 3926.40 3926.90 4005.10 4005.20 4005.91

4005.99 4006.90 4007.00 4008.11 4008.19 4008.21 4008.29 4009.11 4009.12 4009.21 4009.22 4009.31 4009.32 4009.41 4009.42 4010.11 4010.12 4010.19 4010.31 4010.32 4010.33 4010.34 4010.35 4010.36 4010.39 4014.10 4014.90 4015.11 4015.19

4015.90 4016.10 4016.91 4016.92 4016.93 4016.94 4016.95 4016.99 4017.00 4401.21 4401.22 4403.10 4404.10 4404.20 4405.00 4406.10 4406.90 4407.10 4407.21 4407.22 4407.25 4407.26 4407.27 4407.28 4407.29 4407.91 4407.92 4407.93 4407.94

4407.95 4407.99 4408.10 4408.31 4408.39 4408.90 4409.10 4409.21 4409.29 4410.11 4410.12 4410.19 4410.90 4411.12 4411.13 4411.14 4411.92 4411.93 4411.94 4412.10 4412.31 4412.32 4412.39 4412.94 4412.99 4413.00 4414.00 4415.10 4415.20

4416.00 4417.00 4418.10 4418.20 4418.40 4418.50 4418.60 4418.71 4418.72 4418.79 4418.90 4419.00 4420.10 4420.90 4421.10 4421.90 4501.90 4502.00 4503.10 4503.90 4504.10 4504.90 4601.21 4601.22 4601.29 4601.92 4601.93 4601.94 4601.99

4602.11 4602.12 4602.19 4602.90 5904.10 5904.90 5906.10 5906.91 5906.99 6301.10 6506.91 6801.00 6802.10 6802.21 6802.23 6802.29 6802.91 6802.92 6802.93 6802.99 6803.00 6804.10 6804.21 6804.22 6804.23 6804.30 6805.10 6805.20 6805.30

35

6806.10 6806.20 6806.90 6807.10 6807.90 6808.00 6809.11 6809.19 6809.90 6810.11 6810.19 6810.91 6810.99 6811.40 6811.81 6811.82 6811.89 6812.80 6812.91 6812.92 6812.93 6812.99 6813.20 6813.81 6813.89 6814.10 6814.90 6815.10 6815.20 6815.91 6815.99 6901.00 6902.10 6902.20 6902.90 6903.10 6903.20 6903.90 6904.10

6904.90 6905.10 6905.90 6906.00 6907.10 6907.90 6908.10 6908.90 6909.11 6909.12 6909.19 6909.90 6910.10 6910.90 6911.10 6911.90 6912.00 6913.10 6913.90 6914.10 6914.90 7001.00 7002.10 7002.20 7002.31 7002.32 7002.39 7003.12 7003.19 7003.20 7003.30 7004.20 7004.90 7005.10 7005.21 7005.29 7005.30 7006.00 7007.11

7007.19 7007.21 7007.29 7008.00 7009.10 7009.91 7009.92 7010.10 7010.20 7010.90 7011.10 7011.20 7011.90 7013.10 7013.22 7013.28 7013.33 7013.37 7013.41 7013.42 7013.49 7013.91 7013.99 7014.00 7015.10 7015.90 7016.10 7016.90 7017.10 7017.20 7017.90 7018.10 7018.20 7018.90 7019.11 7019.12 7019.19 7019.31 7019.32

7019.39 7019.90 7020.00 7104.10 7104.20 7106.10 7106.91 7106.92 7107.00 7108.11 7108.12 7108.13 7108.20 7109.00 7110.11 7110.19 7110.21 7110.29 7110.31 7110.39 7110.41 7110.49 7111.00 7115.10 7201.10 7201.20 7201.50 7202.11 7202.19 7202.21 7202.29 7202.30 7202.41 7202.49 7202.50 7202.60 7202.70 7202.80 7202.91

7202.92 7202.93 7202.99 7203.10 7203.90 7205.10 7205.21 7205.29 7206.10 7206.90 7207.11 7207.12 7207.19 7207.20 7208.10 7208.25 7208.26 7208.27 7208.36 7208.37 7208.38 7208.39 7208.40 7208.51 7208.52 7208.53 7208.54 7208.90 7209.15 7209.16 7209.17 7209.18 7209.25 7209.26 7209.27 7209.28 7209.90 7210.11 7210.12

7210.20 7210.30 7210.41 7210.49 7210.50 7210.61 7210.69 7210.70 7210.90 7211.13 7211.14 7211.19 7211.23 7211.29 7211.90 7212.10 7212.20 7212.30 7212.40 7212.50 7212.60 7213.10 7213.20 7213.91 7213.99 7214.10 7214.20 7214.30 7214.91 7214.99 7215.10 7215.50 7215.90 7216.10 7216.21 7216.22 7216.31 7216.32 7216.33

7216.40 7216.50 7216.61 7216.69 7216.91 7216.99 7217.10 7217.20 7217.30 7217.90 7218.10 7218.91 7218.99 7219.11 7219.12 7219.13 7219.14 7219.21 7219.22 7219.23 7219.24 7219.31 7219.32 7219.33 7219.34 7219.35 7219.90 7220.11 7220.12 7220.20 7220.90 7221.00 7222.11 7222.19 7222.20 7222.30 7222.40 7223.00 7224.10

7224.90 7225.11 7225.19 7225.30 7225.40 7225.50 7225.91 7225.92 7225.99 7226.11 7226.19 7226.20 7226.91 7226.92 7226.99 7227.10 7227.20 7227.90 7228.10 7228.20 7228.30 7228.40 7228.50 7228.60 7228.70 7228.80 7229.20 7229.90 7301.10 7301.20 7302.10 7302.30 7302.40 7302.90 7303.00 7304.11 7304.19 7304.22 7304.23

36

7304.24 7304.29 7304.31 7304.39 7304.41 7304.49 7304.51 7304.59 7304.90 7305.11 7305.12 7305.19 7305.20 7305.31 7305.39 7305.90 7306.11 7306.19 7306.21 7306.29 7306.30 7306.40 7306.50 7306.61 7306.69 7306.90 7307.11 7307.19 7307.21 7307.22 7307.23 7307.29 7307.91 7307.92 7307.93 7307.99 7308.10 7308.20 7308.30

7308.40 7308.90 7309.00 7310.10 7310.21 7310.29 7311.00 7312.10 7312.90 7313.00 7314.12 7314.14 7314.19 7314.20 7314.31 7314.39 7314.41 7314.42 7314.49 7314.50 7315.20 7315.81 7315.82 7315.89 7315.90 7316.00 7317.00 7318.11 7318.12 7318.13 7318.14 7318.15 7318.16 7318.19 7318.21 7318.22 7318.23 7318.24 7318.29

7319.40 7319.90 7320.10 7320.20 7320.90 7321.11 7321.12 7321.19 7321.81 7321.82 7321.89 7321.90 7322.11 7322.19 7322.90 7323.10 7323.91 7323.92 7323.93 7323.94 7323.99 7324.10 7324.21 7324.29 7324.90 7325.10 7325.91 7325.99 7326.11 7326.19 7326.20 7326.90 7401.00 7402.00 7403.11 7403.12 7403.13 7403.19 7403.21

7403.22 7403.29 7405.00 7406.10 7406.20 7407.10 7407.21 7407.29 7408.11 7408.19 7408.21 7408.22 7408.29 7409.11 7409.19 7409.21 7409.29 7409.31 7409.39 7409.40 7409.90 7410.11 7410.12 7410.21 7410.22 7411.10 7411.21 7411.22 7411.29 7412.10 7412.20 7413.00 7415.10 7415.21 7415.29 7415.33 7415.39 7418.10 7418.20

7419.10 7419.91 7419.99 7501.10 7501.20 7502.10 7502.20 7504.00 7505.11 7505.12 7505.21 7505.22 7506.10 7506.20 7507.11 7507.12 7507.20 7508.10 7508.90 7601.10 7601.20 7603.10 7603.20 7604.10 7604.21 7604.29 7605.11 7605.19 7605.21 7605.29 7606.11 7606.12 7606.91 7606.92 7607.11 7607.19 7607.20 7608.10 7608.20

7609.00 7610.10 7610.90 7611.00 7612.10 7612.90 7613.00 7614.10 7614.90 7615.10 7615.20 7616.10 7616.91 7616.99 7801.10 7801.91 7801.99 7804.11 7804.19 7804.20 7806.00 7901.11 7901.12 7901.20 7903.10 7903.90 7904.00 7905.00 7907.00 8001.10 8001.20 8003.00 8007.00 8101.10 8101.94 8101.96 8101.99 8102.10 8102.94

8102.95 8102.96 8102.99 8103.20 8103.90 8104.11 8104.19 8104.30 8104.90 8105.20 8105.90 8106.00 8107.20 8107.90 8108.20 8108.90 8109.20 8109.90 8110.10 8110.90 8111.00 8112.12 8112.19 8112.21 8112.29 8112.51 8112.59 8112.92 8112.99 8113.00 8201.10 8201.30 8201.40 8201.50 8201.60 8201.90 8202.10 8202.20 8202.31

8202.39 8202.40 8202.91 8202.99 8203.10 8203.20 8203.30 8203.40 8204.11 8204.12 8204.20 8205.10 8205.20 8205.30 8205.40 8205.51 8205.59 8205.60 8205.70 8205.90 8206.00 8207.13 8207.19 8207.20 8207.30 8207.40 8207.50 8207.60 8207.70 8207.80 8207.90 8208.10 8208.20 8208.30 8208.40 8208.90 8209.00 8210.00 8211.10

37

8211.91 8211.92 8211.93 8211.94 8211.95 8212.10 8212.20 8212.90 8213.00 8214.10 8214.20 8214.90 8215.10 8215.20 8215.91 8215.99 8301.10 8301.20 8301.30 8301.40 8301.50 8301.60 8301.70 8302.10 8302.20 8302.30 8302.41 8302.42 8302.49 8302.50 8302.60 8303.00 8304.00 8305.10 8305.20 8305.90 8306.10 8306.21 8306.29

8306.30 8307.10 8307.90 8308.10 8308.20 8308.90 8309.10 8309.90 8310.00 8311.10 8311.20 8311.30 8311.90 8401.10 8401.40 8402.11 8402.12 8402.19 8402.20 8402.90 8403.10 8403.90 8404.10 8404.20 8404.90 8405.10 8405.90 8414.51 8414.59 8414.60 8415.10 8415.20 8415.81 8415.82 8415.83 8415.90 8418.10 8418.21 8418.29

8418.30 8418.40 8418.50 8418.61 8418.69 8418.91 8418.99 8419.11 8419.19 8419.40 8419.50 8419.60 8419.89 8419.90 8420.10 8420.91 8420.99 8421.19 8421.21 8421.22 8421.23 8421.29 8421.31 8421.39 8421.91 8421.99 8422.11 8422.19 8422.20 8422.30 8422.40 8422.90 8423.10 8423.20 8423.30 8423.81 8423.82 8423.89 8423.90

8424.10 8424.20 8424.30 8424.89 8424.90 8425.11 8425.19 8425.31 8425.39 8425.41 8425.42 8425.49 8426.11 8426.12 8426.19 8426.20 8426.30 8426.41 8426.49 8426.91 8426.99 8427.10 8427.20 8427.90 8428.10 8428.20 8428.32 8428.33 8428.39 8428.40 8428.60 8428.90 8431.10 8431.20 8431.31 8431.39 8431.41 8450.11 8450.12

8450.19 8451.21 8454.10 8454.20 8454.30 8454.90 8455.10 8455.21 8455.22 8455.30 8455.90 8456.10 8456.20 8456.30 8456.90 8457.10 8457.20 8457.30 8458.11 8458.19 8458.91 8458.99 8459.10 8459.21 8459.29 8459.31 8459.39 8459.40 8459.51 8459.59 8459.61 8459.69 8459.70 8460.11 8460.19 8460.21 8460.29 8460.31 8460.39

8460.40 8460.90 8461.20 8461.30 8461.40 8461.50 8461.90 8462.10 8462.21 8462.29 8462.31 8462.39 8462.41 8462.49 8462.91 8462.99 8463.10 8463.20 8463.30 8463.90 8464.10 8464.20 8464.90 8465.10 8465.91 8465.92 8465.93 8465.94 8465.95 8465.96 8465.99 8466.10 8466.20 8466.30 8466.91 8466.92 8466.93 8466.94 8467.11

8467.19 8467.21 8467.22 8467.29 8467.81 8467.89 8467.91 8467.92 8467.99 8468.10 8468.20 8468.80 8468.90 8476.21 8476.29 8476.81 8476.89 8476.90 8479.30 8480.10 8480.20 8480.30 8480.41 8480.49 8480.50 8480.60 8480.71 8480.79 8484.10 8484.20 8484.90 8487.10 8487.90 8501.10 8501.20 8501.31 8501.32 8501.33 8501.34

8501.40 8501.51 8501.52 8501.53 8501.61 8501.62 8501.63 8501.64 8502.11 8502.12 8502.13 8502.20 8502.31 8502.39 8502.40 8503.00 8504.10 8504.21 8504.22 8504.23 8504.31 8504.32 8504.33 8504.34 8504.40 8504.50 8504.90 8505.11 8505.19 8505.20 8505.90 8506.10 8506.30 8506.40 8506.50 8506.60 8506.80 8506.90 8507.10

38

8507.20 8507.30 8507.40 8507.50 8507.60 8507.80 8507.90 8508.11 8508.70 8509.40 8509.80 8509.90 8510.10 8510.20 8510.30 8510.90 8511.10 8511.20 8511.30

8511.40 8511.50 8511.80 8511.90 8513.10 8513.90 8515.11 8515.19 8515.21 8515.29 8515.31 8515.39 8515.80 8515.90 8516.10 8516.21 8516.29 8516.31 8516.32

8516.33 8516.40 8516.50 8516.60 8516.71 8516.72 8516.79 8516.80 8516.90 8530.10 8530.80 8530.90 8531.20 8531.80 8531.90 8535.10 8535.21 8535.29 8535.30

8535.40 8535.90 8536.10 8536.20 8536.30 8536.41 8536.49 8536.50 8536.61 8536.69 8536.90 8537.10 8537.20 8538.10 8538.90 8539.10 8539.21 8539.22 8539.29

8539.31 8539.32 8539.39 8539.41 8539.49 8539.90 8543.10 8543.20 8543.30 8543.70 8544.11 8544.19 8544.20 8544.42 8544.49 8544.60 8544.70 8545.11 8545.19

8545.20 8545.90 8546.10 8546.20 8546.90 8547.10 8547.20 8547.90 8608.00 8709.11 8709.19 8709.90 9001.10 9017.10 9017.20 9307.00 9401.30 9401.40 9401.51

9401.59 9401.61 9401.69 9401.71 9401.79 9401.80 9401.90 9403.10 9403.20 9403.30 9403.40 9403.50 9403.60 9403.70 9403.81 9403.89 9403.90 9404.10 9404.21

9404.29 9405.10 9405.20 9405.30 9405.40 9405.50 9405.60 9405.91 9405.92 9405.99 9406.00 9610.00

CPC Codes (services) :

53111 53112 53121 53122 53129 53211 53212 53213 53221 53222 53231 53232 53233 53234 53241

53242 53251 53252 53253 53261 53262 53269 53270 53290 54111 54112 54121 54122 54129 54211

54212 54213 54221 54222 54231 54232 54233 54234 54241 54242 54251 54252 54253 54261 54262

54269 54270 54290 54310 54320 54330 54341 54342 54400 54511 54512 54521 54522 54530 54540

54550 54560 54570 54590 54611 54612 54613 54614 54619 54621 54622 54631 54632 54640 54650

54691 54699 54710 54720 54730 54740 54750 54760 54770 54790 61141 61142 61143 61144 61145

61146 61151 61152 61153 61154 61155 61156 61159 61161 61162 61163 61164 61165 61173 61174

61175 61176 61182 61183 61185 61186 61187 61188 61189 61192 61193 61194 62232 62241 62243

39

62244 62245 62246 62256 62261 62262 62263 62264 62265 62532 62541 62543 62544

62545 62546 62561 62562 62563 62564 62565 63111 63112 63113 63114 63120 63130

63210 63220 63290 72111 72112 72121 72122 72123 72130 72211 72212 72213 72221

72222 72223 72230 72240 85310 85320 85330 85340 85970 87110 87120 87151 87152

87155 87156 87157 87220 87230 87240 87390 88311 88312 88313 88314 88319 88512

88520 88531 88532 88533 88534 88535 88536 88537 88539 88601 88602 88711 88712

88713 88731 88732 88733 88739 88751 88752 88753 88754 88755 88756 88757 88759

88766 88768 88769 88772 88773 88901 89200 89310 89320 89330 94510 94590

40

BEC 4: Textile, apparel, shoes, jewelry, leather

ISIC Codes: 13, 14, 15, 2826, 321, 4641, 4771, 4782, 9523

HS Codes (goods) :

3926.20 4104.11 4104.19 4104.41 4104.49 4105.10 4105.30 4106.21 4106.22 4106.31 4106.32 4106.40 4106.91 4106.92 4107.11 4107.12 4107.19 4107.91 4107.92 4107.99 4112.00 4113.10 4113.20 4113.30 4113.90 4114.10 4114.20 4115.10 4201.00 4202.11 4202.12

4202.19 4202.21 4202.22 4202.29 4202.31 4202.32 4202.39 4202.91 4202.92 4202.99 4203.10 4203.29 4203.30 4203.40 4205.00 4302.11 4302.19 4302.20 4302.30 4303.10 4303.90 4304.00 5002.00 5004.00 5005.00 5006.00 5007.10 5007.20 5007.90 5101.21 5101.29

5101.30 5103.10 5105.10 5105.21 5105.29 5105.31 5105.39 5105.40 5106.10 5106.20 5107.10 5107.20 5108.10 5108.20 5109.10 5109.90 5110.00 5111.11 5111.19 5111.20 5111.30 5111.90 5112.11 5112.19 5112.20 5112.30 5112.90 5113.00 5203.00 5204.11 5204.19

5204.20 5205.11 5205.12 5205.13 5205.14 5205.15 5205.21 5205.22 5205.23 5205.24 5205.26 5205.27 5205.28 5205.31 5205.32 5205.33 5205.34 5205.35 5205.41 5205.42 5205.43 5205.44 5205.46 5205.47 5205.48 5206.11 5206.12 5206.13 5206.14 5206.15 5206.21

5206.22 5206.23 5206.24 5206.25 5206.31 5206.32 5206.33 5206.34 5206.35 5206.41 5206.42 5206.43 5206.44 5206.45 5207.10 5207.90 5208.11 5208.12 5208.13 5208.19 5208.21 5208.22 5208.23 5208.29 5208.31 5208.32 5208.33 5208.39 5208.41 5208.42 5208.43

5208.49 5208.51 5208.52 5208.59 5209.11 5209.12 5209.19 5209.21 5209.22 5209.29 5209.31 5209.32 5209.39 5209.41 5209.42 5209.43 5209.49 5209.51 5209.52 5209.59 5210.11 5210.19 5210.21 5210.29 5210.31 5210.32 5210.39 5210.41 5210.49 5210.51 5210.59

5211.11 5211.12 5211.19 5211.20 5211.31 5211.32 5211.39 5211.41 5211.42 5211.43 5211.49 5211.51 5211.52 5211.59 5212.11 5212.12 5212.13 5212.14 5212.15 5212.21 5212.22 5212.23 5212.24 5212.25 5301.21 5301.29 5301.30 5302.90 5303.90 5305.00 5306.10

5306.20 5307.10 5307.20 5308.10 5308.20 5308.90 5309.11 5309.19 5309.21 5309.29 5310.10 5310.90 5311.00 5401.10 5401.20 5402.61 5402.62 5402.69 5403.41 5403.42 5403.49 5406.00 5407.10 5407.20 5407.30 5407.41 5407.42 5407.43 5407.44 5407.51 5407.52

41

5407.53 5407.54 5407.61 5407.69 5407.71 5407.72 5407.73 5407.74 5407.81 5407.82 5407.83 5407.84 5407.91 5407.92 5407.93 5407.94 5408.10 5408.21 5408.22 5408.23 5408.24 5408.31 5408.32 5408.33 5408.34 5506.10 5506.20 5506.30 5506.90 5507.00 5508.10 5508.20 5509.11 5509.12 5509.21 5509.22 5509.31 5509.32 5509.41

5509.42 5509.51 5509.52 5509.53 5509.59 5509.61 5509.62 5509.69 5509.91 5509.92 5509.99 5510.11 5510.12 5510.20 5510.30 5510.90 5511.10 5511.20 5511.30 5512.11 5512.19 5512.21 5512.29 5512.91 5512.99 5513.11 5513.12 5513.13 5513.19 5513.21 5513.23 5513.29 5513.31 5513.39 5513.41 5513.49 5514.11 5514.12 5514.19

5514.21 5514.22 5514.23 5514.29 5514.30 5514.41 5514.42 5514.43 5514.49 5515.11 5515.12 5515.13 5515.19 5515.21 5515.22 5515.29 5515.91 5515.99 5516.11 5516.12 5516.13 5516.14 5516.21 5516.22 5516.23 5516.24 5516.31 5516.32 5516.33 5516.34 5516.41 5516.42 5516.43 5516.44 5516.91 5516.92 5516.93 5516.94 5601.21

5601.22 5601.29 5601.30 5602.10 5602.21 5602.29 5602.90 5603.11 5603.12 5603.13 5603.14 5603.91 5603.92 5603.93 5603.94 5604.10 5604.90 5605.00 5606.00 5607.21 5607.29 5607.41 5607.49 5607.50 5607.90 5608.11 5608.19 5608.90 5609.00 5701.10 5701.90 5702.10 5702.20 5702.31 5702.32 5702.39 5702.41 5702.42 5702.49

5702.50 5702.91 5702.92 5702.99 5703.10 5703.20 5703.30 5703.90 5704.10 5704.90 5705.00 5801.10 5801.21 5801.22 5801.23 5801.26 5801.27 5801.31 5801.32 5801.33 5801.36 5801.37 5801.90 5802.11 5802.19 5802.20 5802.30 5803.00 5804.10 5804.21 5804.29 5804.30 5805.00 5806.10 5806.20 5806.31 5806.32 5806.39 5806.40

5807.10 5807.90 5808.10 5808.90 5809.00 5810.10 5810.91 5810.92 5810.99 5811.00 5901.10 5901.90 5902.10 5902.20 5902.90 5903.10 5903.20 5903.90 5907.00 5908.00 5909.00 5910.00 5911.10 5911.20 5911.31 5911.32 5911.40 5911.90 6001.10 6001.21 6001.22 6001.29 6001.91 6001.92 6001.99 6002.40 6002.90 6003.10 6003.20

6003.30 6003.40 6003.90 6004.10 6004.90 6005.21 6005.22 6005.23 6005.24 6005.31 6005.32 6005.33 6005.34 6005.41 6005.42 6005.43 6005.44 6005.90 6006.10 6006.21 6006.22 6006.23 6006.24 6006.31 6006.32 6006.33 6006.34 6006.41 6006.42 6006.43 6006.44 6006.90 6101.20 6101.30 6101.90 6102.10 6102.20 6102.30 6102.90

6103.10 6103.22 6103.23 6103.29 6103.31 6103.32 6103.33 6103.39 6103.41 6103.42 6103.43 6103.49 6104.13 6104.19 6104.22 6104.23 6104.29 6104.31 6104.32 6104.33 6104.39 6104.41 6104.42 6104.43 6104.44 6104.49 6104.51 6104.52 6104.53 6104.59 6104.61 6104.62 6104.63 6104.69 6105.10 6105.20 6105.90 6106.10 6106.20

42

6106.90 6107.11 6107.12 6107.19 6107.21 6107.22 6107.29 6107.91 6107.99 6108.11 6108.19 6108.21 6108.22 6108.29 6108.31 6108.32 6108.39 6108.91 6108.92 6108.99 6109.10 6109.90 6110.11 6110.12 6110.19 6110.20 6110.30 6110.90 6111.20 6111.30 6111.90 6112.11 6112.12 6112.19 6112.20 6112.31 6112.39 6112.41 6112.49

6113.00 6114.20 6114.30 6114.90 6115.10 6115.21 6115.22 6115.29 6115.30 6115.94 6115.95 6115.96 6115.99 6116.10 6116.91 6116.92 6116.93 6116.99 6117.10 6117.80 6117.90 6201.11 6201.12 6201.13 6201.19 6201.91 6201.92 6201.93 6201.99 6202.11 6202.12 6202.13 6202.19 6202.91 6202.92 6202.93 6202.99 6203.11 6203.12

6203.19 6203.22 6203.23 6203.29 6203.31 6203.32 6203.33 6203.39 6203.41 6203.42 6203.43 6203.49 6204.11 6204.12 6204.13 6204.19 6204.21 6204.22 6204.23 6204.29 6204.31 6204.32 6204.33 6204.39 6204.41 6204.42 6204.43 6204.44 6204.49 6204.51 6204.52 6204.53 6204.59 6204.61 6204.62 6204.63 6204.69 6205.20 6205.30

6205.90 6206.10 6206.20 6206.30 6206.40 6206.90 6207.11 6207.19 6207.21 6207.22 6207.29 6207.91 6207.99 6208.11 6208.19 6208.21 6208.22 6208.29 6208.91 6208.92 6208.99 6209.20 6209.30 6209.90 6210.10 6210.20 6210.30 6210.40 6210.50 6211.11 6211.12 6211.20 6211.32 6211.33 6211.39 6211.42 6211.43 6211.49 6212.10

6212.20 6212.30 6212.90 6213.20 6213.90 6214.10 6214.20 6214.30 6214.40 6214.90 6215.10 6215.20 6215.90 6216.00 6217.10 6217.90 6301.20 6301.30 6301.40 6301.90 6302.10 6302.21 6302.22 6302.29 6302.31 6302.32 6302.39 6302.40 6302.51 6302.53 6302.59 6302.60 6302.91 6302.93 6302.99 6303.12 6303.19 6303.91 6303.92

6303.99 6304.11 6304.19 6304.91 6304.92 6304.93 6304.99 6305.10 6305.20 6305.32 6305.33 6305.39 6305.90 6306.12 6306.19 6306.22 6306.29 6306.30 6306.40 6306.90 6307.10 6307.20 6307.90 6308.00 6401.10 6401.92 6401.99 6402.19 6402.20 6402.91 6402.99 6403.19 6403.20 6403.40 6403.51 6403.59 6403.91 6403.99 6404.11

6404.19 6404.20 6405.10 6405.20 6405.90 6406.10 6406.20 6406.90 6501.00 6502.00 6504.00 6505.00 6506.99 6507.00 6601.91 6601.99 7019.40 7019.51 7019.52 7019.59 7101.22 7102.29 7102.39 7103.91 7103.99 7104.90 7105.10 7105.90 7113.11 7113.19 7113.20 7114.11 7114.19 7114.20 7115.90 7116.10 7116.20 7117.11 7117.19

7117.90 7118.10 7118.90 8421.12 8444.00 8445.11 8445.12 8445.13 8445.19 8445.20 8445.30 8445.40 8445.90 8446.10 8446.21 8446.29 8446.30 8447.11 8447.12 8447.20 8447.90 8448.11 8448.19 8448.20 8448.31 8448.32 8448.33 8448.39 8448.42 8448.49 8448.51 8448.59 8449.00 8450.20 8450.90 8451.10 8451.29 8451.30 8451.40

43

8451.50 8451.80 8451.90

8452.10 8452.21 8452.29

8452.30 8452.90 8453.10

8453.20 8453.80 8453.90

8804.00 9112.20 9112.90

9113.90 9114.10 9114.30

9114.40 9114.90 9404.30

9404.90 9605.00

CPC Codes (services) :

61131 61132 61133 61134 62231 62233 62234 62254 62256 62411 62412

62414 62415 62421 62422 62423 62424 62425 62426 62427 62428 62429

62431 62432 62433 62434 62441 62442 62443 62444 62445 62446 62451

62452 62453 62454 62455 62456 62459 62461 62462 62463 62464 62465

62472 62473 62474 62475 62476 62482 62483 62484 62486 62494 62499

62521 62522 62523 62524 62525 62526 62527 62528 62529 62531 62533

62534 62554 62556 62575 87210 88211 88212 88213 88214 88215 88216

88217 88219 88221 88222 88223 88231 88232 88233 88776 88902 88903

44

BEC 5: Transport equipment and services, travel, postal services

ISIC Codes: 2211, 2814, 29, 30, 3315, 45, 49, 50, 51, 52, 53, 79

HS Codes (goods) :

4006.10 4011.10 4011.20 4011.30 4011.40 4011.50 4011.61 4011.62 4011.63 4011.69 4011.92 4011.93 4011.94 4011.99 4012.11 4012.12 4012.13 4012.19 4012.90 4013.10 4013.20 4013.90 7315.11

7315.12 7315.19 8407.10 8407.31 8407.32 8407.33 8407.34 8408.20 8409.10 8409.91 8409.99 8411.11 8411.12 8411.21 8411.22 8411.91 8412.10 8482.10 8482.20 8482.30 8482.40 8482.50 8482.80

8482.91 8482.99 8483.10 8483.20 8483.30 8483.40 8483.50 8483.60 8483.90 8512.10 8512.20 8512.30 8512.40 8512.90 8544.30 8601.10 8601.20 8602.10 8602.90 8603.10 8603.90 8604.00 8605.00

8606.10 8606.30 8606.91 8606.92 8606.99 8607.11 8607.12 8607.19 8607.21 8607.29 8607.30 8607.91 8607.99 8609.00 8701.20 8702.10 8702.90 8703.10 8703.21 8703.22 8703.23 8703.24 8703.31

8703.32 8703.33 8703.90 8704.21 8704.22 8704.23 8704.31 8704.32 8704.90 8705.10 8705.20 8705.30 8705.40 8705.90 8706.00 8707.10 8707.90 8708.10 8708.21 8708.29 8708.30 8708.40 8708.50

8708.70 8708.80 8708.91 8708.92 8708.93 8708.94 8708.95 8708.99 8710.00 8711.10 8711.20 8711.30 8711.40 8711.50 8711.90 8712.00 8713.10 8713.90 8714.10 8714.20 8714.91 8714.92 8714.93

8714.94 8714.95 8714.96 8714.99 8715.00 8716.10 8716.31 8716.39 8716.40 8716.80 8716.90 8801.00 8802.11 8802.12 8802.20 8802.30 8802.40 8802.60 8803.10 8803.20 8803.30 8803.90 8901.10

8901.20 8901.30 8901.90 8902.00 8903.10 8903.91 8903.92 8903.99 8904.00 8905.10 8905.20 8905.90 8906.10 8906.90 8907.10 8907.90 9401.10 9401.20 9704.00

CPC Codes (services) :

61181 61182 61281

62281 62381 62481

62581 62582 64111

64112 64113 64114

64115 64116 64117

64118 64119 64121

64122 64129 64131

64132 64133 64134

45

64210 64221 64222 64223 64231 64232 64239 64241 64242 64243 64244 64250 65111 65112

65113 65114 65115 65116 65117 65118 65119 65121 65122 65123 65124 65125 65126 65129

65131 65139 65211 65212 65213 65219 65221 65222 65229 65311 65319 65320 66011 66012

66021 66022 66023 66024 66031 66032 67110 67190 67210 67220 67290 67310 67390 67410

67420 67430 67440 67490 67511 67512 67521 67522 67531 67532 67590 67610 67620 67630

67640 67910 67990 68011 68012 68013 68019 68021 68022 68030 85511 85512 85513 85514

85519 85521 85522 85523 85524 85531 85539 85540 85550 85561 85562 87141 87142 87143

87149 88511 88764 88811 88812 88813 88821 88822 88823 88824 88825 88826 88827 88829

46

BEC 6: ICT, media, computers, business and financial services

ISIC Codes: 17, 18, 26, 2817, 3313, 4651, 4652, 474, 58, 59, 60, 61, 62, 63, 64, 65, 66, 69, 70, 71, 72, 73, 74, 82, 951

HS Codes (goods) :

3704.00 3705.10 3705.90 3706.10 3706.90 4701.00 4702.00 4703.11 4703.19 4703.21 4703.29 4704.11 4704.19 4704.21 4704.29 4705.00 4706.10 4706.20 4706.30 4706.91 4706.92 4706.93 4801.00 4802.10 4802.20 4802.40 4802.54 4802.55 4802.56 4802.57

4802.58 4802.61 4802.62 4802.69 4803.00 4804.11 4804.19 4804.21 4804.29 4804.31 4804.39 4804.41 4804.42 4804.49 4804.51 4804.52 4804.59 4805.11 4805.12 4805.19 4805.24 4805.25 4805.30 4805.40 4805.50 4805.91 4805.92 4805.93 4806.10 4806.20

4806.30 4806.40 4807.00 4808.10 4808.40 4808.90 4809.20 4809.90 4810.13 4810.14 4810.19 4810.22 4810.29 4810.31 4810.32 4810.39 4810.92 4810.99 4811.10 4811.41 4811.49 4811.51 4811.59 4811.60 4811.90 4812.00 4813.10 4813.20 4813.90 4814.20

4814.90 4816.20 4816.90 4817.10 4817.20 4817.30 4818.10 4818.20 4818.30 4818.50 4818.90 4819.10 4819.20 4819.30 4819.40 4819.50 4819.60 4820.10 4820.20 4820.30 4820.40 4820.50 4820.90 4821.10 4821.90 4822.10 4822.90 4823.20 4823.40 4823.61

4823.69 4823.70 4823.90 4901.10 4901.91 4901.99 4902.10 4902.90 4903.00 4904.00 4905.91 4905.99 4906.00 4907.00 4908.10 4908.90 4909.00 4910.00 4911.10 4911.91 4911.99 5905.00 8440.90 8442.40 8442.50 8443.12 8443.31 8443.32 8443.39 8443.91

8443.99 8469.00 8470.10 8470.21 8470.29 8470.30 8470.50 8470.90 8471.30 8471.41 8471.49 8471.50 8471.60 8471.70 8471.80 8471.90 8472.10 8472.30 8472.90 8473.10 8473.21 8473.29 8473.30 8473.40 8473.50 8517.11 8517.12 8517.18 8517.61 8517.62

8517.69 8517.70 8518.10 8518.21 8518.22 8518.29 8518.30 8518.40 8518.50 8518.90 8519.20 8519.30 8519.50 8519.81 8519.89 8521.10 8521.90 8522.10 8522.90 8523.21 8523.29 8523.41 8523.49 8523.51 8523.52 8523.80 8525.50 8525.60 8525.80 8526.10

8526.91 8526.92 8527.12 8527.13 8527.19 8527.21 8527.29 8527.91 8527.92 8527.99 8528.41 8528.49 8528.51 8528.59 8528.61 8528.69 8528.71 8528.72 8528.73 8529.10 8529.90 8531.10 8532.10 8532.21 8532.22 8532.23 8532.24 8532.25 8532.29 8532.30

47

8532.90 8533.10 8533.21 8533.29 8533.31 8533.39 8533.40 8533.90 8534.00 8536.70 8540.11 8540.12 8540.20 8540.40 8540.60 8540.71 8540.79 8540.81 8540.89 8540.91 8540.99 8541.10 8541.21 8541.29 8541.30 8541.40

8541.50 8541.60 8541.90 8542.31 8542.32 8542.33 8542.39 8542.90 8543.90 8548.90 9001.20 9001.30 9001.40 9001.50 9001.90 9002.11 9002.19 9002.20 9002.90 9005.10 9005.80 9005.90 9006.10 9006.30 9006.40 9006.51

9006.52 9006.53 9006.59 9006.61 9006.69 9006.91 9006.99 9007.10 9007.20 9007.91 9007.92 9008.50 9008.90 9010.10 9010.50 9010.60 9010.90 9011.10 9011.20 9011.80 9011.90 9012.10 9012.90 9013.10 9013.20 9013.80

9013.90 9014.10 9014.20 9014.80 9014.90 9015.10 9015.20 9015.30 9015.40 9015.80 9015.90 9016.00 9017.30 9017.80 9017.90 9018.11 9018.12 9018.13 9018.14 9018.19 9018.20 9021.40 9021.50 9021.90 9022.12 9022.13

9022.14 9022.19 9022.21 9022.29 9022.30 9022.90 9024.10 9024.80 9024.90 9025.11 9025.19 9025.80 9025.90 9026.10 9026.20 9026.80 9026.90 9027.10 9027.20 9027.30 9027.50 9027.80 9027.90 9028.10 9028.20 9028.30

9028.90 9029.10 9029.20 9029.90 9030.10 9030.20 9030.31 9030.32 9030.33 9030.39 9030.40 9030.82 9030.84 9030.89 9030.90 9031.10 9031.20 9031.41 9031.49 9031.80 9031.90 9032.10 9032.20 9032.81 9032.89 9032.90

9033.00 9101.11 9101.19 9101.21 9101.29 9101.91 9101.99 9102.11 9102.12 9102.19 9102.21 9102.29 9102.91 9102.99 9103.10 9103.90 9104.00 9105.11 9105.19 9105.21 9105.29 9105.91 9105.99 9106.10 9106.90 9107.00

9108.11 9108.12 9108.19 9108.20 9108.90 9109.10 9109.90 9110.11 9110.12 9110.19 9110.90 9111.10 9111.20 9111.80 9111.90 9113.10 9113.20 9504.50 9619.00

CPC Codes (services) :

61183 61184 61185 62242 62251 62283 62284 62294 62542

62551 62552 62583 62584 62594 71110 71121 71122 71131

71132 71133 71134 71135 71139 71140 71190 71200 71311

71312 71313 71321 71322 71331 71332 71333 71334 71335

71336 71337 71339 71410 71420 71431 71432 71433 71434

71435 71436 71439 71511 71512 71519 71521 71522 71523

71530 71541 71542 71551 71552 71559 71591 71592 71593

71599 71610 71620 71630 71640 71690 71701 71702 73311

48

73312 81111 81112 81113 81114 81115 81116 81119 81121 81122 81123 81124 81125 81126 81129 81131 81132 81133 81134 81135 81136 81139 81211 81212 81213 81214 81219 81221

81222 81223 81224 81229 81231 81232 81233 81234 81239 81301 81302 81303 81400 82110 82120 82130 82191 82199 82210 82221 82222 82223 82310 82320 82400 83111 83112 83113

83114 83115 83116 83117 83118 83121 83129 83131 83132 83141 83142 83143 83151 83152 83159 83161 83162 83190 83211 83212 83213 83214 83221 83222 83223 83231 83232 83310

83321 83322 83323 83324 83325 83326 83327 83329 83330 83411 83412 83413 83421 83422 83430 83441 83442 83443 83444 83449 83611 83612 83619 83620 83631 83632 83633 83639

83700 83811 83812 83813 83814 83815 83819 83820 83911 83912 83919 83920 83931 83939 83940 83950 83990 84110 84120 84131 84132 84133 84140 84150 84190 84210 84221 84222

84290 84311 84312 84313 84321 84322 84331 84332 84341 84342 84391 84392 84393 84394 84399 84410 84420 84611 84612 84621 84622 84631 84632 84633 84634 85220 85400 85910

85920 85931 85939 85940 85951 85952 85953 85954 85961 85962 85991 85999 87130 87153 87154 87332 88321 88322 88329 88741 88742 88743 88744 88745 88746 88747 88748 88749

88767 89110 89121 89122 89123 96111 96112 96113 96121 96122 96123 96131 96132 96133 96134 96135 96136 96137 96139 96140 96150

49

BEC 7: Health, pharmaceuticals, education, cultural, sport

ISIC Codes: 21, 322, 323, 324, 325, 476, 4772, 77, 85, 86, 87, 88, 90, 91, 92, 93, 96

HS Codes (goods) :

2918.21 2918.22 2918.23 2922.41 2922.42 2923.10 2923.20 2923.90 2924.11 2924.12 2924.19 2924.23 2924.24 2924.29 2932.20 2933.11 2933.19 2933.21 2933.52 2933.53 2933.54 2933.55 2933.59

2933.69 2934.30 2935.00 2936.21 2936.22 2936.23 2936.24 2936.25 2936.26 2936.27 2936.28 2936.29 2936.90 2937.11 2937.12 2937.19 2937.21 2937.22 2937.23 2937.29 2937.50 2937.90 2938.10

2938.90 2939.11 2939.19 2939.20 2939.30 2939.41 2939.42 2939.43 2939.44 2939.49 2939.51 2939.59 2939.61 2939.62 2939.63 2939.69 2939.91 2939.99 2940.00 2941.10 2941.20 2941.30 2941.40

2941.50 2941.90 3001.20 3001.90 3002.10 3002.20 3002.30 3002.90 3003.10 3003.20 3003.31 3003.39 3003.40 3003.90 3004.10 3004.20 3004.31 3004.32 3004.39 3004.40 3004.50 3004.90 3005.10

3005.90 3006.10 3006.20 3006.30 3006.40 3006.50 3006.60 3006.70 3407.00 3821.00 3822.00 4203.21 6402.12 6403.12 8419.20 9003.11 9003.19 9003.90 9004.10 9004.90 9018.31 9018.32 9018.39

9018.41 9018.49 9018.50 9018.90 9019.10 9019.20 9020.00 9021.10 9021.21 9021.29 9021.31 9021.39 9201.10 9201.20 9201.90 9202.10 9202.90 9205.10 9205.90 9206.00 9207.10 9207.90 9208.10

9208.90 9209.30 9209.91 9209.92 9209.94 9209.99 9402.10 9402.90 9503.00 9504.20 9504.30 9504.40 9504.90 9506.11 9506.12 9506.19 9506.21 9506.29 9506.31 9506.32 9506.39 9506.40 9506.51

9506.59 9506.61 9506.62 9506.69 9506.70 9506.91 9506.99 9507.10 9507.20 9507.30 9507.90 9701.10 9701.90 9702.00 9703.00 9705.00 9706.00

CPC Codes (services) :

62252 62253 62255 62274

62275 62552 62553 62555

62573 62574 73111 73112

73113 73114 73115 73116

73117 73121 73122 73123

73124 73125 73129 73210

73220 73230 73240 73250

73260 73270 73290 73320

50

73330 73340 73350 73390 84510 84520 86129 86132 88430 88904 88905 88906

88907 92100 92200 92310 92320 92330 92340 92410 92420 92510 92520 92911

92912 92919 92920 93111 93112 93113 93119 93121 93122 93123 93191 93192

93193 93194 93195 93196 93197 93199 93210 93221 93222 93223 93301 93302

93303 93304 93411 93412 93491 93492 93493 93510 93520 93530 93590 96210

96220 96230 96290 96310 96320 96330 96411 96412 96421 96422 96511 96512

96520 96590 96610 96620 96910 96921 96929 96930 96990 97110 97120 97130

97140 97150 97210 97220 97230 97290 97310 97320 97910 97990

51

BEC 8: Government, military and other

ISIC Codes: 252, 2829, 329, 3319, 461, 469, 4719, 4773, 4774, 4789, 479, 78, 80, 84, 94, 97, 98, 99

HS Codes (goods) :

0501.00 3406.00 3606.10 3606.90 4206.00 4905.10 6506.10 6603.20 6603.90 6701.00 6702.10 6702.90 6703.00 6704.11 6704.19 6704.20 6704.90 8401.20

8419.32 8419.39 8439.10 8439.20 8439.30 8439.91 8439.99 8440.10 8441.10 8441.20 8441.30 8441.40 8441.80 8441.90 8442.30 8443.11 8443.13 8443.14

8443.15 8443.16 8443.17 8443.19 8475.10 8475.21 8475.29 8475.90 8477.10 8477.20 8477.30 8477.40 8477.51 8477.59 8477.80 8477.90 8479.40 8479.50

8479.60 8479.71 8479.79 8479.81 8479.82 8479.89 8479.90 8486.10 8486.20 8486.30 8486.40 8486.90 8508.19 8508.60 8523.59 8805.10 8805.21 8805.29

9023.00 9301.10 9301.20 9301.90 9302.00 9303.10 9303.20 9303.30 9303.90 9304.00 9305.10 9305.20 9305.91 9305.99 9306.21 9306.29 9306.30 9306.90

9505.10 9505.90 9508.10 9508.90 9601.10 9601.90 9602.00 9603.10 9603.21 9603.29 9603.30 9603.40 9603.50 9603.90 9604.00 9606.10 9606.21 9606.22

9606.29 9606.30 9607.11 9607.19 9607.20 9608.10 9608.20 9608.30 9608.40 9608.50 9608.60 9608.91 9608.99 9609.10 9609.20 9609.90 9611.00 9612.10

9612.20 9613.10 9613.20 9613.80 9613.90 9614.00 9615.11 9615.19 9615.90 9616.10 9616.20 9617.00 9618.00

CPC Codes (services) :

61199 61211 61212 61213 61214 61215 61219 61221

61222 61223 61224 61225 61226 61227 61228 61229

61231 61232 61233 61234 61241 61242 61243 61244

61245 61246 61251 61252 61253 61254 61255 61256

61259 61261 61262 61263 61264 61265 61271 61272

61273 61274 61275 61276 61282 61283 61284 61285

61286 61287 61288 61289 61291 61292 61293 61294

61295 61299 62311 62312 62314 62315 62321 62322

52

62323 62324 62325 62326 62327 62328 62329 62331 62332 62333 62334 62341 62342

62343 62344 62345 62346 62351 62352 62353 62354 62355 62356 62359 62361 62362

62363 62364 62365 62372 62373 62374 62375 62376 62382 62383 62384 62386 62394

62399 85111 85112 85121 85122 85123 85124 85125 85210 85230 85240 85250 85290

87159 88720 88779 88909 91111 91112 91113 91114 91119 91121 91122 91123 91124

91131 91132 91133 91134 91135 91136 91137 91138 91191 91199 91210 91220 91230

91240 91250 91260 91270 91280 91290 91310 91320 91330 91340 95110 95120 95200

95910 95920 95991 95992 95993 95994 95995 95996 95997 95998 95999 98000 99000

** The correspondence tables are maintained and updated on the website of the United Nations Statistics Division