Division 07 : Transport
Under division 07, goods and services for the purpose of transportation are classified within four main categories: purchase of vehicles ( 07.1), goods and services associated with the operation of
personal transport equipment ( 07.2), passenger transport services ( 07.3) and transport services of goods ( 07.4).
Purchase of vehicles covers motor cars, motorcycles, bicycles and animal-drawn vehicles. Owing to the high share of second-hand motor vehicles in private consumption expenditures, separate subclasses for new and second-hand motor cars have been established.
Group 07.2 (operation of personal transport equipment) covers parts and accessories and fuels and lubricants for personal transport equipment and the repair and maintenance of that equipment. Also included in this group are expenditures for parking spaces in garages and public places, expenditures on tolls and expenditures associated with the acquisition of a driving licence.
Passenger transport services ( 07.3) are structured based on the mode of transport. However, since transport tickets may be for travel using more than one mode of transport, a class covering combined passenger transport ( 07.3.6) was created.
Group 07.4 covers postal and courier services, as well as removal and storage services and delivery services of any kinds of goods, if separately priced.
Division 07, however, does not cover purchases of recreational vehicles, such as camper vans, caravans, trailers, aeroplanes and boats ( 09.1.2).
Nomenclatures
Last updated on: 04/14/2026