2026-04-08T15:51:55.852+02:00
Group 03.1 : Clothing
Group 03.1 covers clothing for men, women and children, other articles of clothing (e.g., gloves)
and clothing accessories, as well as materials purchased for the production of clothing and services related to clothing (e.g., cleaning, repair and tailoring).
The purchase of custom-made clothing is classified as the purchase of garments ( 03.1.2) if the retailer supplies all of the materials and is classified as the purchase of a tailoring service ( 03.1.4)
if the customer supplies the main materials.
Nomenclatures
Last updated on: 04/08/2026
