Division 02 : Alcoholic beverages, tobacco and narcotics
Division 02 covers the purchase of alcoholic beverages ( 02.1), tobacco products ( 02.3) and narcotics ( 02.4), regardless of where they are consumed, excluding the purchase of those products in facilities such as restaurants through their food and beverage serving services.
Division 02 also includes low-alcohol beverages; and non-alcoholic beverages that are generally alcoholic, such as non-alcoholic beer. Services for the production of alcohol for own consumption ( 02.2) are also included within this division.
Division 02 excludes alcoholic beverages purchased for immediate consumption for example in hotels, restaurants, cafés, bars and kiosks and from street vendors and automatic vending machines ( 11.1.1).
Nomenclatures
Last updated on: 04/14/2026
