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Education; providing of training; entertainment; sporting and cultural activities.

Mainly services rendered by the mechanical or chemical processing, transformation or production of objects or inorganic or organic substances, including custom manufacturing services. For the purposes of classification, the production or manufacturing of goods is considered a service only in cases where it is effected for the account of another person to their order and specification. If the production or manufacturing is not being performed to fulfil an order for goods which meet the customer’s particular needs, requirements, or specifications, then it is generally ancillary to the maker’s primary commercial activity or goods in trade. If the substance or object is marketed to third parties by the person who processed, transformed or produced it, then this would generally not be considered a service.

Transport; packaging and storage of goods; travel arrangement.

Telecommunications services.

Construction services; installation and repair services; mining extraction, oil and gas drilling.

Financial, monetary and banking services; insurance services; real estate services.

Advertising; business management, organization and administration; office functions.

Tobacco and tobacco substitutes; cigarettes and cigars; electronic cigarettes and oral vaporizers for smokers; smokers’ articles; matches.

Alcoholic beverages, except beers; alcoholic preparations for making beverages.

Beers; non-alcoholic beverages; mineral and aerated waters; fruit beverages and fruit juices; syrups and other preparations for making non-alcoholic beverages.