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Group · NACE Rev. 2.1

46.3 Wholesale of food, beverages and tobacco

active

Includes

wholesale of fresh, preserved and frozen food
specialised and non-specialised wholesale of food, beverages and tobacco

Excludes

activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

What changed from NACE Rev. 2

Unchanged: NACE Rev. 2 group 46.3 maps 1:1 to NACE Rev. 2.1 46.3 with the same heading.

Classes within 46.3

Code	Heading
46.31	Wholesale of fruit and vegetables
46.32	Wholesale of meat, meat products, fish and fish products
46.33	Wholesale of dairy products, eggs and edible oils and fats
46.34	Wholesale of beverages
46.35	Wholesale of tobacco products
46.36	Wholesale of sugar, chocolate and sugar confectionery
46.37	Wholesale of coffee, tea, cocoa and spices
46.38	Wholesale of other food
46.39	Non-specialised wholesale of food, beverages and tobacco

Related codes

Reference data

Code	46.3
Level	Group
Parent	46
Classification	NACE Rev. 2.1
Legal basis	Commission Delegated Regulation (EU) 2023/137
Source	Eurostat (ShowVoc dissemination platform)
Data checked	2026-07-20