Quyết định 01/2021/QD-TTg

Decision No. 01/2021/QD-TTg dated January 5, 2021 on list of import and export services of Vietnam

Nội dung toàn văn Decision 01/2021/QD-TTg list of import and export services of Vietnam


PRIME MINISTER
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
----------------

No. 01/2021/QD-TTg

Hanoi, January 5, 2021

 

DECISION

LIST OF IMPORT AND EXPORT SERVICES OF VIETNAM

Pursuant to Law on Governmental Organization dated June 19, 2015; Law on amendments to Law on Government Organization and Law on Local Governmental Organization dated November 22, 2019;

Pursuant to Law on Statistics dated November 23, 2015;

Pursuant to Decree No. 94/2016/ND-CP dated July 1, 2016 of the Government on elaborating to Law on Statistics;

Pursuant to Decree No. 85/2017/ND-CP dated July 19, 2017 of the Government on functions, tasks and powers of statistical and joint statistical systems of ministries and ministerial agencies;

At request of Minister of Planning and Investment;

Prime Minister promulgates Decision on list of import and export services of Vietnam.

Article 1. Scope

List of import and export services of Vietnam shall be used in government statistical affairs.

Article 2. Regulated entities

Agencies, organizations and individuals related to preparation and production of statistical reports on service import and export affairs according to Law on Statistics of 2015.

Article 3. List of import and export services of Vietnam and details thereof are attached under this Decision

List of import and export services of Vietnam and details thereof are attached under this Decision.

1. List of import and export services of Vietnam consists of 5 tiers (Annex I):

- Tier 1 consists of 12 services numbered by using 2 digits from 01 to 12;

- Tier 2 consists of 45 services numbered by using 4 digits based on corresponding tier 1 services;

- Tier 3 consists of 95 services numbered by using 5 digits based on corresponding tier 2 services;

- Tier 4 consists of 136 services numbered by using 6 digits based on corresponding tier 3 services;

- Tier 5 consists of 168 services numbered by 7 digits based on corresponding tier 4 services.

2. Details of list of import and export services of Vietnam shall clarify import and export services including interpretation, identification of service import and export activities, and services within and beyond scope of import and export service statistics (Annex II).

Article 4. Entry into force

1. This Decision comes into force from March 1, 2021.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, relevant agencies and organizations are responsible for implementation of this Decision./.

 

 

PRIME MINISTER




Nguyen Xuan Phuc

 

ANNEX I

LIST OF IMPORT AND EXPORT SERVICES OF VIETNAM
(Attached to Decision No. 01/2021/QD-TTg dated January 5, 2021 of Prime Minister)

Tier 1

Tier 2

Tier 3

Tier 4

Tier 5

Service class/sub-class/product

01

 

 

 

 

Import and export commodity toll manufacturing services

 

0101

01010

010100

0101000

Textile and garment toll manufacturing services

 

0102

01020

010200

0102000

Footwear toll manufacturing services

 

0103

01030

010300

0103000

Civil electronic appliance, computer, part, component and accessory toll manufacturing services

 

0104

01040

010400

0104000

Mobile phone, part, component and accessory toll manufacturing services

 

0109

01090

010900

0109000

Toll manufacturing services for other commodities

02

 

 

 

 

Maintenance and repair services not specified elsewhere

 

0201

02010

020100

0201000

Vessel equipment maintenance and repair services at ports

 

0202

02020

020200

0202000

Aircraft maintenance and repair services

 

0203

02030

020300

0203000

Maintenance and repair services for other means of transport

 

0209

02090

020900

0209000

Other maintenance and repair services

03

 

 

 

 

Transport services

 

0301

 

 

 

Maritime transport service

 

 

03011

030110

0301100

Maritime transport services for passengers

 

 

03012

030120

0301200

Maritime transport services for cargoes

 

 

03013

 

 

Auxiliary services and services related to maritime transport

 

 

 

030131

0301310

Shipping agency and shipbroking services

 

 

 

030132

0301320

Maritime transport agency services

 

 

 

030133

0301330

Commodity inventory services

 

 

 

030134

0301340

Pilot and towage services

 

 

 

030135

0301350

Maritime sanitation services

 

 

 

030136

0301360

Commodity unloading services at ports

 

 

 

030137

0301370

Maritime rescue and salvage services

 

 

 

030139

0301390

Other maritime auxiliary services

 

0302

 

 

 

Airway transport services

 

 

03021

030210

0302100

Airway transport services for passengers

 

 

03022

030220

0302200

Airway transport services for cargoes

 

 

03023

 

 

Auxiliary services and services related to airway transport

 

 

 

030231

0302310

Airway commercial and technical services

 

 

 

030232

0302320

Air navigation services

 

 

 

030239

0302390

Auxiliary services and other services related to airway transport

 

0303

 

 

 

Multimodal transport services

 

 

03031

030310

0303100

Multimodal passenger transport services

 

 

03032

030320

0303200

Multimodal cargo transport services

 

 

03033

030330

0303300

Auxiliary services and services related to multimodal transport

 

0304

03040

030400

0304000

Postal and delivery services

 

0305

03050

030500

0305000

Space transport services

 

0306

 

 

 

Railway transport services

 

 

03061

030610

0306100

Railway transport services for passengers

 

 

03062

030620

0306200

Railway transport services for cargoes

 

 

03063

 

 

Auxiliary services and services related to railway transport

 

 

 

030631

0306310

Carriage, wagon and locomotive towage services

 

 

 

030639

0306390

Auxiliary services and other services related to railway transport

 

0307

 

 

 

Road transport services

 

 

03071

030710

0307100

Road transport services for passengers

 

 

03072

 

 

Road transport services for cargoes

 

 

 

030721

0307210

Transit commodity transport services

 

 

 

030729

0307290

Transport services for other cargoes

 

 

03073

030730

0307300

Auxiliary services and services related to road transport

 

0308

 

 

 

Inland waterway transport services

 

 

03081

030810

0308100

Inland waterway transport services for passengers

 

 

03082

030820

0308200

Inland waterway transport services for cargoes

 

 

03083

 

 

Auxiliary services and services related to inland waterway transport

 

 

 

030831

0308310

Vessel towage services

 

 

 

030839

0308390

Auxiliary services and other services related to inland waterway transport

 

0309

03090

030900

0309000

Tube transport services

 

0310

03100

031000

0310000

Power transmission services

 

0311

 

 

 

Auxiliary services and services related to transportation that have not been classified

 

 

03111

031110

0311100

Commodity handling services

 

 

03112

031120

0311200

Warehouse services

 

 

03113

031130

0311300

Commodity stocking and distribution services

 

 

03114

031140

0311400

Combine transport auxiliary services

 

 

03119

031190

0311900

Auxiliary services and other services related to transport

04

 

 

 

 

Tourism services and other travel services

 

0401

 

 

 

Tourism services

 

 

04011

 

 

Work-related tourism services

 

 

 

040111

 

Expenses of part-time workers, temporary workers and border workers

 

 

 

 

0401111

Expenses for goods procurement

 

 

 

 

0401112

Expenses for transport services in countries of destination

 

 

 

 

0401113

Expenses for accommodation services

 

 

 

 

0401114

Expenses for food and drink services

 

 

 

 

0401119

Expenses for other services

 

 

 

040119

 

Expenses of tourists related to other affairs

 

 

 

 

0401191

Expenses for goods procurement

 

 

 

 

0401192

Expenses for transport services in countries of destination

 

 

 

 

0401193

Expenses for accommodation services

 

 

 

 

0401194

Expenses for food and drink services

 

 

 

 

0401199

Expenses for other services

 

 

04012

 

 

Tourism services for personal purposes

 

 

 

040121

 

Expenses of tourists for medical examination and treatment services

 

 

 

 

0401211

Expenses for goods procurement

 

 

 

 

0401212

Expenses for transport services in countries of destination

 

 

 

 

0401213

Expenses for accommodation services

 

 

 

 

0401214

Expenses for food and drink services

 

 

 

 

0401219

Expenses for other services

 

 

 

040122

 

Expenses of tourists for academic purposes

 

 

 

 

0401221

Expenses for goods procurement

 

 

 

 

0401222

Expenses for transport services in countries of destination

 

 

 

 

0401223

Expenses for accommodation services

 

 

 

 

0401224

Expenses for food and drink services

 

 

 

 

0401229

Expenses for other services

 

 

 

040129

 

Expenses of tourists for other personal purposes

 

 

 

 

0401291

Expenses for goods procurement

 

 

 

 

0401292

Expenses for transport services in countries of destination

 

 

 

 

0401293

Expenses for accommodation services

 

 

 

 

0401294

Expenses for food and drink services

 

 

 

 

0401299

Expenses for other services

 

0409

 

 

 

Other travelling services

 

 

04091

040910

0409100

Expenses of travelers for medical examination and treatment services

 

 

04092

040920

0409200

Expenses of travelers for academic purposes

 

 

04099

040990

0409900

Expenses of travelers for personal purposes

05

 

 

 

 

Construction services

 

0501

 

 

 

Overseas construction services

 

 

05011

050110

0501100

House construction services, including apartment building construction services

 

 

05012

050120

0501200

Civil technical structure construction services

 

 

05019

050190

0501900

Demolition, installation and finishing services, and other services

 

0502

 

 

 

Domestic construction services

 

 

05021

050210

0502100

House construction services

 

 

05022

050220

0502200

Civil technical structure construction services

 

 

05029

050290

0502900

Demolition, installation and finishing services, and other services

06

 

 

 

 

Insurance and pension services

 

0601

 

 

 

Direct insurance services

 

 

06011

060110

0601100

Life insurance services

 

 

06012

060120

0601200

Insurance services for export and import commodities

 

 

06019

 

 

Other direct insurance services

 

 

 

060191

0601910

Accident and medical insurance services

 

 

 

060192

0601920

Insurance services for watercrafts, aircrafts and other means of transport

 

 

 

060193

0601930

Insurance services for properties and other damage

 

 

 

060199

0601990

Other direct insurance services

 

0602

 

 

 

Reinsurance services

 

 

06021

060210

0602100

Life reinsurance services

 

 

06022

060220

0602200

Life reinsurance services

 

0603

06030

060300

0603000

Insurance auxiliary services

 

0604

 

 

 

Standard pension and guarantee services

 

 

06041

060410

0604100

Pension services

 

 

06042

060420

0604200

Standard pension and guarantee services

07

 

 

 

 

Financial services

 

0701

 

 

 

Directly charged financial services and other financial services

 

 

07011

070110

0701100

Payment services

 

 

07012

070120

0701200

Guarantee services

 

 

07013

070130

0701300

Investment fund management services

 

 

07014

070140

0701400

Financial consulting services

 

 

07019

070190

0701900

Other financial services

 

0702

07020

070200

0702000

Financial intermediation services indirectly measured (FISIM)

08

 

 

 

 

Intellectual property use fees

 

0801

08010

080100

0801000

Trademark licensing and transferring fees

 

0802

08020

080200

0802000

Research and development result use licensing fees

 

0803

08030

080300

0803000

Computer software licensing fees

 

0804

 

 

 

Audiovisual products and related products licensing fees

 

 

08041

080410

0804100

Audiovisual products licensing fees

 

 

08049

080490

0804900

Other products licensing fees

09

 

 

 

 

Computer, information and telecommunication services

 

0901

 

 

 

Telecommunication services

 

 

09011

090110

0901100

Phone and fax services

 

 

09012

090120

0901200

Data transmission services

 

 

09013

090130

0901300

Private channel renting services

 

 

09014

090140

0901400

Satellite band renting services

 

 

09015

090150

0901500

Internet port renting services

 

 

09019

090190

0901900

Other telecommunication services

 

0902

 

 

 

Computer services

 

 

09021

090210

0902100

Computer software services

 

 

09022

 

 

Other computer services

 

 

 

090221

0902210

Computer consulting and computer system administration services

 

 

 

090222

 

Data processing, web portal, domain maintenance services and related services

 

 

 

 

0902221

Data processing services

 

 

 

 

0902222

Web portal, domain maintenance services and related services

 

 

 

090223

0902230

Information technology services and other services related to computers

 

0903

 

 

 

Information services

 

 

09031

090310

0903100

News services

 

 

09039

090390

0903900

Other information services

10

 

 

 

 

Other business services

 

1001

 

 

 

Research and development services

 

 

10011

 

 

Basic research services

 

 

 

100111

1001110

Provision of research and development services at request of customers or on an irregular basis

 

 

 

100112

 

Exclusive ownership deriving from research and development

 

 

 

 

1001121

Patents

 

 

 

 

1001122

Copyrights from research and development

 

 

 

 

1001123

Industrial procedures and design

 

 

 

 

1001129

Trading exclusive ownership deriving from research and development

 

 

10019

100190

1001900

Other research and development services

 

1002

 

 

 

Management consulting services and specialized services

 

 

10021

 

 

Legal services and other law-related services, accounting services, management and consulting services and public relation services

 

 

 

100211

1002110

Legal services and other law-related services

 

 

 

100212

 

Accounting, auditing, bookkeeping and tax consulting services

 

 

 

 

1002121

Accounting, auditing and bookkeeping services

 

 

 

 

1002122

Tax consulting services

 

 

 

100213

 

Business consulting, management consulting and public relation services

 

 

 

 

1002131

Business consulting and management consulting services

 

 

 

 

1002132

Public relation services

 

 

10022

 

 

Advertising, market research and social opinion polling services

 

 

 

100221

1002210

Conference, exhibit and commercial fair organizing services

 

 

 

100222

1002220

Advertising services

 

 

 

100223

1002230

Market research services

 

 

 

100224

1002240

Social opinion polling services

 

1009

 

 

 

Technical services, commerce-related services and other business services

 

 

10091

 

 

Architecture, art, science and other technical services

 

 

 

100911

1009110

Architecture services

 

 

 

100912

1009120

Technical services

 

 

 

100919

1009190

Other scientific and technical services

 

 

10092

 

 

Agriculture and mining services, waste and pollution processing services

 

 

 

100921

 

Refuse disposal and environment pollution prevention services

 

 

 

 

1009211

Waste disposal services

 

 

 

 

1009212

Refuse disposal services

 

 

 

 

1009213

Sanitation services for structures and scenery

 

 

 

 

1009214

Environment pollution prevention services

 

 

 

100922

 

Agro-forestry-fishery services

 

 

 

 

1009221

Animal health services

 

 

 

 

1009222

Agro-forestry-fishery services (other than animal health services)

 

 

 

100923

1009230

Mining, oil and gas extraction services

 

 

10093

 

 

Operation renting and leasing services

 

 

 

100931

1009310

Aircraft renting and leasing services without flight crew

 

 

 

100932

1009320

Watercraft renting and leasing services without crew members

 

 

 

100933

1009330

Renting and leasing services for other transports without operators

 

 

 

100934

1009340

Asset renting and leasing services

 

 

 

100935

1009350

Other machinery and equipment renting and leasing services without operators

 

 

10094

 

 

Commerce-related services

 

 

 

100941

1009410

Commercial agency services

 

 

 

100942

1009420

Other brokering services for trading commodities and services related to commerce

 

 

10095

100950

1009500

Services between related enterprises (subsidiaries – parent companies)

 

 

10099

 

 

Other business services not specified elsewhere

 

 

 

100991

1009910

Employment services

 

 

 

100992

1009920

Tourism agency and tourism operating services

 

 

 

100993

1009930

Immovable property services

 

 

 

100999

1009990

Other business services not specified elsewhere

11

 

 

 

 

Personal, cultural and recreational services

 

1101

 

 

 

Audiovisual services and related services

 

 

11011

110110

1101100

Audiovisual services

 

 

11012

110120

1101200

Art-related services

 

1109

 

 

 

Other personal, cultural and recreational services

 

 

11091

 

 

Medical services

 

 

 

110911

1109110

General and specialized medical services

 

 

 

110912

1109120

Other medical services

 

 

11092

 

 

Education and training services

 

 

 

110921

1109210

Education services for education levels

 

 

 

110922

1109220

Education consulting and assisting services

 

 

 

110929

 

Other training services

 

 

 

 

1109291

Vocational training services by level

 

 

 

 

1109292

Aviation training services

 

 

 

 

1109299

Other training services that have not been classified

 

 

11093

110930

1109300

Heritage, cultural and recreational services

 

 

11099

110990

1109900

Other services for personal purposes

12

 

 

 

 

Government commodities and services that have not been classified elsewhere

 

1201

12010

120100

1201000

Commodities and services serving embassies and consular

 

1202

12020

120200

1202000

Commodities and services serving military entities and agencies

 

1209

12090

120900

1209000

Other government commodities and services that have not specified elsewhere

 

ANNEX II

CONTENTS OF LIST OF IMPORT AND EXPORT SERVICES OF VIETNAM
(Attached to Decision No. 01/2021/QD-TTg dated January 5, 2021 of Prime Minister)

I. INTERPRETATIONS RELATED TO LIST OF IMPORT AND EXPORT SERVICES OF VIETNAM AND SERVICE IMPORT, EXPORT

1. List of import and export services of Vietnam refers to classification of services imported and exported between resident units of Vietnam and non-resident units. Definitions of resident units and non-resident units shall conform to Systems of National Accounts (SNA 2008) and Balance of Payments and International Investment Position Manual (BPM6):

1.1. Resident units: Refer to organizations, individuals based in Vietnamese territory and foreign-based organizations, individuals whose centers of predominant economic interest are situated in Vietnam.  To be specific:

a) Economic institutions established and operating in Vietnam;

b) Regulatory authorities, armed forces, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, social-professional organizations, social funds and charitable funds of Vietnam operating in Vietnam;

c) Overseas representative offices of entities specified under Points a and b;

b) Diplomatic missions, consular missions, Vietnamese representative missions in international organizations, overseas Vietnamese national defense and security representatives and overseas Vietnamese research institutes;

dd) Vietnamese nationals residing in Vietnam; Vietnamese nationals residing overseas for less than 12 months; Vietnamese nationals working in entities specified under Point c and Point c and companions thereof;

e) Vietnamese nationals travelling abroad for tourism, academic, medical treatment and visiting purposes;

g) Foreigners permitted to reside in Vietnam for at least 12 months. Foreigners studying, receiving medical treatment, travelling or working for diplomatic missions, consular missions or representative missions of international organizations in Vietnam, representative offices of foreign organizations in Vietnam regardless of duration shall be considered non-resident units;

h) Branches of foreign economic organizations in Vietnam, other forms of presence in Vietnam of foreign parties participating in investment activities according to regulations and law on investment and operating offices of foreign contractors in Vietnam.

1.2. Non-resident units: Refer to foreign-based organizations, individuals and Vietnam-based organizations, individuals whose centers of predominant economic interest are located overseas, including entities not defined as resident units above.

2. Service export and import

2.1. Service export: Refers to all services provided by domestic enterprises, organizations and individuals – Vietnamese resident units to foreign enterprises, organizations and individuals – non-resident units.

2.2. Service import: Refers to all services received by domestic enterprises, organizations and individuals – Vietnamese resident units from foreign enterprises, organizations and individuals – non-resident units.

II. CONTENTS OF SERVICE CLASSES AND SUB-CLASSES

01. Import and export goods toll manufacturing services

Including: Activities such as toll manufacturing, assembly, preparation and packaging taken by enterprises/organizations (entities) which do not own the commodities and paid by commodity owners. In this case, commodity ownership does not change, thus no trade related to commodities is recorded between resident units and non-resident units.

Exception:

- Installation of premade structural components which is classified as construction service;

- Installation and packaging for transport which are classified as transport services.

0101 - 01010 - 010100 - 0101000. Textile and garment toll manufacturing services

Including: Activities such as toll manufacturing and packaging taken by enterprises that do not own the commodities in textile and garment manufacturing sector.

0102 - 01020 - 010200 - 0102000. Footwear toll manufacturing services

Including: Activities such as toll manufacturing and packaging taken by enterprises that do not own the commodities in footwear manufacturing sector.

0103 - 01030 - 010300 - 0103000. Civil electronic appliance, computer, part, component and accessory toll manufacturing services

Including: Activities such as toll manufacturing, assembly and packaging taken by enterprises that do not own the commodities in electronic appliance and computer manufacturing sector.

0104 - 01040 - 010400 - 0104000. Mobile phone, part, component and accessory toll manufacturing services

Including: Activities such as toll manufacturing, assembly and packaging taken by enterprises that do not own the commodities in mobile phone manufacturing sector.

0109 - 01090 - 010900 - 0109000. Toll manufacturing services for other commodities

Including: Activities such as toll manufacturing, assembly, processing and packaging taken by enterprises that do not own the commodities in sectors not mentioned above.

02. Maintenance and repair services not specified elsewhere

Including: Maintenance and repair services between resident units and non-resident units, including:

- Maintenance and repair for vessels and vessel equipment;

- Maintenance and repair for aircrafts;

- Maintenance and repair for other means of transport;

- Maintenance and repair for machinery and equipment.

Exception:

- Sanitation of transport equipment which is classified as transport service (code 03);

- Maintenance and repair of computers which are classified as computer service (code 0902);

- Repair services for railways, ports and airports which are classified as construction services (code 05).

0201 - 02010 - 020100 - 0201000. Vessel and vessel equipment maintenance and repair services at ports

Including: Maintenance and repair services for vessels and vessel equipment at ports between resident units and non-resident units

0202 - 02020 - 020200 - 0202000. Aircraft maintenance and repair services

Including: Services related to aircraft maintenance and repair at airports between resident units and non-resident units.

0203 - 02030 - 020300 - 0203000. Maintenance and repair services for other means of transport

Including:

- Maintenance services for locomotives and carriages;

- Maintenance and repair services for automobiles, motorbikes, mopes and other motorized vehicles;

- Maintenance and repair services for equipment and means of transport that are not specified above.

0209 - 02090 - 020900 - 0209000. Other maintenance and repair services

Including: Maintenance and repair of other machinery and equipment between resident units and non-resident units.

Exception:

- Computer maintenance and repair services which are classified as computer services (code 0902);

- Repair services for railways, ports and airports which are classified as construction services (code 05).

03. Transport services

Transport services including: Passenger and cargo transportation services via maritime, airway, railway, road, inland waterway, tube transport, electricity transmission and auxiliary services related to transport such as commodity handling, storage, airport and seaport services, etc.

Transport services also include: Transport renting or leasing services including operators, flight renting or leasing services;

Transport services also include postal service and delivery service.

Exception:

- Commodity transport insurance which is classified as direct insurance service (code 0601-06012);

- Renting or leasing means of transport without operators which is classified as technical services, services related to commerce and other business services (code 1009 - 10093).

0301. Maritime transport services

Including: Transport services by sea such as: Maritime passenger transport services, maritime cargo transport services, auxiliary services and services related to maritime transport, towage services, port operation services, piloting services, navigation services, rescue and salvage services, etc.

Exception:

- Transport by underwater tubes which is classified as tube transport services (code 0309).

03011 - 030110 - 0301100. Maritime passenger transport services

Including:

- Coastal and ocean-going passenger (and baggage) transport services via watercrafts; including transport of border workers, seasonal workers and temporary workers;

- Vessel leasing services for coastal and ocean-going passenger transportation with crew members.

Exception:

- Transport services for foreigners within Vietnamese territory which are classified as tourism services (code 0401) – export section;

- Transport services for Vietnamese provided by non-resident units within host countries which are classified as tourism services (code 0401) – import section;

- Renting and leasing services for vessels without crew members which are classified as operation renting and leasing services (code 10093).

03012 - 030120 - 0301200. Maritime cargo transport services

Including:

- Maritime transport services by reefer ships, tankers or other specialized vessels;

- Maritime transport services for commodities packed in containers with container ships;

- Maritime transport service for other cargoes;

- Vessel renting or leasing services with crew members.

Exception:

- Coastal and ocean-going transport services for liquefied gas which are classified as road transport services (code 0307);

- Renting and leasing services for vessels without crew members which are classified as operation renting and leasing services (code 10093).

03013. Auxiliary services and services related to maritime transport

Including: Auxiliary services for maritime transport and services related to maritime transport.

030131 - 0301310. Shipping agency and shipbroking services

Including: Commissions for shipping agency and shipbroking services.

030132 - 0301320. Maritime transport agency services

Including: Commissions for coastal and ocean-going transport broker services.

030133 - 0301330. Commodity inventory services

Including: Services of counting commodities upon delivery or receipt with vessels or other means of transport according to entrusting of deliverers, recipients or carriers.  

030134 - 0301340. Pilot and towage services

Including: Coastal and ocean-going pilot and towage services.

030135 - 0301350. Maritime sanitation services

Including: Services of collecting and processing wastes, waste oils and other refuse from vessels that is anchoring at ports.

030136 - 0301360. Commodity unloading services at seaports

Including: Services of unloading commodities from vessels to ports and loading commodities from ports to vessels.

030137 - 0301370. Maritime rescue and salvage services

Including: Coastal and ocean-going rescue and salvage services.

030139 – 0301390. Other auxiliary services for maritime transport

Including: Operating seaports (mooring buoys, wharfs, etc.), vessel operation registration service, etc.

Exception:

- Renting and leasing services for vessels without crew members which are classified as operation renting and leasing services (code 10093);

- Construction, repair and equipment installation services at seaports which are classified as construction services (code 05);

- Vessel maintenance and repair services at foreign seaports which are classified as maintenance and repair services not specified elsewhere (code 0201).

0302. Airway transport services

Including: Airway passenger, cargo transport services, auxiliary services and services related to airway transport.

03021 - 030210 - 0302100. Airway passenger transport service

Including:

- Scheduled or non-scheduled passenger transport services via airway including transport of border workers, seasonal workers, temporary workers and baggage of passengers for free of charge;

- Aircraft renting and leasing services with flight crews.

Exception:

- Airway transport services for foreigners among domestic airports which are classified as tourism services (code 0401) – export section;

- Airway transport services for Vietnamese provided by non-resident units within host countries which are classified as tourism services (code 0401);

- Aircraft renting and leasing services without flight crews which are classified as operation renting and leasing services (code 10093).

03022 - 030220 - 0302200. Airway cargo transport services

These services include:

- Transport services for import and export commodities between Vietnamese airports and overseas airports; cargo transport between overseas airports;

- Delivery service for parcels, packages, etc.;

- Aircraft renting and leasing services with flight crews.

Exception:

- Aircraft renting and leasing services without flight crews which are classified as operation renting and leasing services (code 10093).

03023. Auxiliary services and services related to airway transport

Including:

- Airway commercial and technical services;

- Air navigation services;

- Auxiliary services and other related services.

Exception:

- Construction, repair and equipment installation services at airports which are classified as construction services (code 05);

- Aircraft maintenance and repair services which are classified as maintenance and repair services not specified elsewhere (code 0202).

030231 - 0302310. Airway commercial and technical services;

Including: Services at airports (other than commodity handling), check-in counter services, baggage carousel services and security screening services.

030232 - 0302320. Air navigation services

Including: Takeoff/landing services and air traffic control services.

030239 - 0302390. Auxiliary services and other services related to airway transport

Including: Other services not specified above.

0303. Multimodal transport services

Including: Passenger and cargo transport services via railway, road, tubes, electricity transmission, etc.

03031 - 030310 - 0303100. Multimodal passenger transport services

Including: Passenger transport services via railway or road.

Exception:

- Transport services for foreigners via railways, and roads between domestic stations (considered export of travelling services);

- Transport services for Vietnamese provided by foreign resident units via railway and road within their host countries (considered import of travelling services);

- Renting and leasing services for means of transport without operators which are classified as operation renting/leasing services (10093).

03032 - 030320 - 0303200. Multimodal cargo transport services

Including transport methods that consist of at least 2 models of transport such as: Seaway – airway transport; automobile – airway transport; automobile – railway transport; railway – road – inland waterway - seaway transport, etc. on the basis of multimodal transport agreements from one point in a country to a designated point in another country for delivery.

Exception:

- Renting and leasing services for means of transport without operators which are classified as operation renting/leasing services (code 10093).

03033 - 030330 - 0303300. Auxiliary services and services related to multimodal transport

Including: Auxiliary services and services related to railway, road, tube transport, electricity transmission, etc.

0304 - 03040 - 030400 - 0304000. Postal service and delivery service

Including: Package receipt, delivery and handling services (packages legally received, delivered and handled via postal network) from sender's location to recipient’s location using all means possible (other than electronic methods).

Exception:

- Mail preparation service which is classified as other business services (code 10);

- Financial services performed by postal entities such as saving accounts, etc. which are classified as financial services (code 07).

0305 - 03050 - 030500 - 0305000. Space transport services

Including:

- Satellite launching services and space equipment operation services;

- Passenger spaceflight services.

0306. Railway transport services

Including: Railway passenger and cargo transport services, auxiliary services and services related to railway transport.

03061 - 030610 - 0306100. Railway passenger transport services

Including:

- Passenger transport services using international railway including passenger’s baggage for free of charge.

Exception:

- Transport services for Vietnamese via international railway provided by non-resident units within host countries which are classified as tourism services (code 0401).

03062 - 030620 - 0306200. Railway cargo transport services

Including:

- Transport services for refrigerated commodities using refrigerator cars;

- Transport services for petroleum and liquid products using tank cars;

- Transport services for bulk cargoes packed in containers;

- Railway delivery services for mails, parcels and packages;

- Railway transport service for bulk cargoes such as cereal, wheat flour, cement, sand, fossil coal, etc.;

- Transport services for other cargoes which have not been classified.

03063. Auxiliary services and services related to railway transport

Including:

- Station and railway operation services; wagon and locomotive towage services, etc.;

- Other services at railway stations such as: Belonging depositing services in stations, ticket booth services, etc. which have not been classified.

Exception:

- Repair and installation services for railway equipment such as railway, stations, etc. which are classified as construction services (code 05);

- Wagon and locomotive maintenance and repair services which are classified as maintenance and repair services (code 0203).

030631 - 0306310. Wagon and locomotive towage services

Including wagon and locomotive towage services at stations, siding rails and similar.

030639 - 0306390. Auxiliary services and other services related to railway transport

Including: Belonging depositing services in stations, ticket booth services, etc. which have not been classified.

0307. Road transport services

Including:

- Transport services for international passengers by buses and coaches;

- Transport for border workers, seasonal workers and temporary workers;

- Transport services for import and export commodities using trucks and specialized automobiles, auxiliary services and services related to road transport.

Exception:

- Road transport maintenance and repair services such as maintenance and repair for automobiles, motorbikes, mopes and other motorized vehicles which are classified as maintenance and repair services (code 0203).

03071. Road transport services for passengers

Including:

- Transport services for international passengers using buses and coaches, including passenger’s baggage, animals and other belongings for free of charge;

- Passenger vehicle renting and leasing services including operators.

Exception:

- Road transport services for Vietnamese provided by non-resident units within host countries which are classified as tourism services (code 0401).

- Vehicle renting and leasing services without operators which are classified as operation renting/leasing services (10093).

03072. Road transport services for cargoes

These services include:

- Cargo transport services using refrigerator trucks, tankers or trailers;

- Transport services for cargoes packed in containers using container trucks;

- Mail and parcel transport services using road transport;

- Transport services for other commodities using road transport;

- Cargo transport renting and leasing services including operators.

Exception:

- Vehicle renting and leasing services without operators which are classified as operation renting/leasing services (10093).

030721 - 0307210. Transit commodity transport services

Including: Transport of transit import and export commodities through Vietnam to a third country.

030729 - 0307290. Transport services for other cargoes

Including: Other cargo transport services (excluding transit cargoes) by road transport.

03073 - 030730 - 0307300. Auxiliary services and other services related to road transport

Including:

- Road rescue services;

- Auxiliary services and other services related to road transport namely passenger lounge, parking, ticket sale, etc. that have not been specified elsewhere.

Exception:

- Vehicle renting and leasing services without operators which are classified as operation renting/leasing services (10093).

0308. Inland waterway transport services

Including: Transport services for foreign passengers, cargo transport services, auxiliary services and services related to inland waterway transport.

03081 - 030810 - 0308100. Inland waterway passenger transport services

Including:

- Transport services for foreign passengers using inland waterway with neighboring countries;

- Renting and leasing services for passenger ferries and watercrafts including crew members.

Exception:

- Watercraft renting and leasing services without crew members which are classified as operation renting/leasing services (10093).

03082 - 030820 - 0308200. Inland waterway cargo transport services

Including:

- Cargo transport services for foreign passengers using inland waterway;

- Renting and leasing services for ferries and watercrafts for foreign passengers using inland waterway including crew members.

Exception:

- Watercraft renting and leasing services without crew members which are placed into code 10093.

03083. Auxiliary services and services related to inland waterway transport

These include services related inland waterway transport such as watercraft towage services, rescue and salvage services, etc.

Exception:

- Watercraft renting and leasing services without crew members which are classified as operation renting/leasing services (10093);

- Watercraft maintenance and repair services which are classified as maintenance and repair services (code 0203).

030831 - 0308310. Vessel towage services

Including: Vessel towage services in inland waterway.

030839 - 0308390.Auxiliary services and other services related to inland waterway transport

Including:

- Inland waterway port and dock operation services (except for commodity handling services);

- Pilot and towage services;

- Vessel rescue and salvage services;

- Other auxiliary services for inland waterway transport.

0309. Tube transport services

Including: Transport of international commodities by tubes namely oil, liquid, etc.

Exception:

- Distribution services of water, oil, liquid, gas and petroleum products which are classified as other business services (code 10);

- Value of transported commodities shall be included in import and export value of commodities.

0310 - 03100 - 031000 - 0310000. Electricity transmission services

Including: Electricity transmission services after separating from manufacturing process.

Exception:

- Electricity distribution services which are classified as other business services (code 10).

0311. Auxiliary services and services related to transport that have not been classified

Including:

- Commodity handling services;

- Warehouse services: Cold storage, container warehouses, liquid or gas storage.

Exception:

- Maintenance and repair services for transport vehicles and equipment which is classified as other maintenance and repair services for transport vehicles and equipment (code 0203).

03111 - 031110 - 0311100. Commodity handling services

Including: Commodity handling services at warehouses and stations, etc. (other than commodity handling at seaports).

03112 - 031120 - 0311200. Warehouse services

Including: Cold storage, container warehouses, liquid or gas storage.

03113 - 031130 - 0311300. Commodity stocking and distribution services

Including: Services serving storage and distribution of commodities at airports, ports and stations.

03114 - 031140 - 0311400. Combine transport auxiliary services

These include a series of services (at least 2 services per service agreement): Planning, organizing and assisting transport activities, warehouses, commodity distribution, customs procedures, other paper procedures, customer consulting, packaging and code signing between resident units and non-resident units.

Note: If only a phase of service is performed, include in the respective service specified under the list.

030119 – 0301190 - 0311900. Auxiliary services and other services related to transport

Including: Other transport services not specified above.

04. Tourism services and other travel services

Including:

- Expenses for commodities and services incurred by customers visiting and staying in another country in definite amount of time (less than 12 months).

- Expenses for commodities and services incurred by individuals for academic purposes and medical treatment services beyond the territories of the individuals deemed as resident units.

- Expenses for commodities and services incurred by temporary workers (workers working for less than 12 months), seasonal workers or border workers at economy of countries where they are working for.

Value of tourism services and other travel services does not include:

- High-value commodities such as jewelry;

- Durable commodities such as automobiles, electronic appliances;

- Commodities for personal use exceeding threshold prescribed by customs.

0401. Tourism services

Including: Expenses for commodities and services incurred by customers visiting and staying in another country for a definite amount of time. Including goods procurement and service purchase of students, patients staying for less than 12 months, seasonal workers, border workers and temporary workers.

Exception: Passenger transport services for passengers outside of countries before they arrive and during their stay which shall be classified as transport services (code 03).

04011. Work-related tourism services

Including: Expenses for goods procurement and services (including procurement for personal purposes) of individuals travelling abroad for business purposes (business activities, commerce promotion, market survey); government employees travelling abroad for work, conventions, conferences; part-time workers, border workers and other temporary workers.

040111. Expenses of part-time workers, temporary workers and border workers

Including: Expenses for commodities and services of seasonal workers and border workers in countries where they are employed or hired.

0401111. Expenses for goods procurement

Including: Expenses for goods procurement of part-time workers, border workers and other temporary workers in countries of destination.

0401112. Expenses for transport services in countries of destination

Including: Expenses for domestic transport of part-time workers, border workers and other temporary workers in countries of destination.

0401113. Expenses for accommodation services

Including: Expenses for accommodation services of part-time workers, border workers and other temporary workers at countries of destination.

0401114. Expenses for food and drink services

Including: Expenses for food and drink services of part-time workers, border workers and other temporary workers at countries of destination.

0401119. Expenses for other services

Including: Expenses for other services of part-time workers, border workers and other temporary workers at countries of destination.

040119. Expenses of tourists related to other affairs

Including: Expenses for goods procurement and services (including procurement for personal purposes) of individuals travelling abroad for business purposes (business activities, commerce promotion, market survey); government employees travelling abroad for work or meeting, etc.

0401191. Expenses for goods procurement

Including: Other expenses for procurement of goods of workers related to work in countries of destination.

0401192. Expenses for transport services in countries of destination

Including: Other expenses for domestic travel of workers related to work in countries of destination.

0401193. Expenses for accommodation services

Including: Other expenses for accommodation services of workers related to work in countries of destination.

0401194. Expenses for food and drink services

Including: Other expenses for food and drink services of workers related to work in countries of destination.

0401199. Expenses for other services

Including: Other expenses for food and drink services of workers related to work in countries of destination.

04012. Tourism services for personal purposes

Including: Expenses on commodities and services incurred by customers while staying abroad for personal purposes (non-work related), namely: Sightseeing and relaxing during holidays; visiting relatives; short-term study or medical treatment (less than 12 months), etc.

040121. Expenses of tourists for medical examination and treatment services

Including: Expenses of individuals serving medical examination and treatment for less than 12 months abroad.

0401211. Expenses for goods procurement

Including: Expenses for goods procurement of individuals serving medical examination and treatment abroad for less than 12 months.

0401212. Expenses for transport services in countries of destination

Including: Expenses for domestic transport of individuals serving medical examination and treatment abroad for less than 12 months.

0401213. Expenses for accommodation services

Including: Expenses for accommodation of individuals serving medical examination and treatment abroad for less than 12 months.

0401214. Expenses for food and drink services

Including: Expenses for food and drink services of individuals serving medical examination and treatment abroad for less than 12 months.

0401219. Expenses for other services

Including: Expenses for other services of individuals serving medical examination and treatment abroad for less than 12 months.

040122. Expenses of tourists for academic purposes

Including: Expenses of students and other individuals travelling for academic purposes when studying and living abroad for less than 12 months.

0401221. Expenses for goods procurement

Including: Expenses of students and other individuals travelling for academic purposes for goods procurement when studying and living abroad for less than 12 months.

0401222. Expenses for transport services in countries of destination

Including: Expenses of students and other individuals travelling for academic purposes for domestic transport services when studying and living abroad for less than 12 months.

0401223. Expenses for accommodation services

Including: Expenses of students and other individuals travelling for academic purposes for accommodation services when studying and living abroad for less than 12 months.

0401224. Expenses for food and drink services

Including: Expenses of students and other individuals travelling for academic purposes for food and drink services when studying and living abroad for less than 12 months.

0401229. Expenses for other services

Including: Expenses of students and other individuals travelling for academic purposes for other services when studying and living abroad for less than 12 months.

040129. Expenses of tourists for other personal purposes

Including: Expenses of travelers when travelling abroad for other purposes not specified above such as sightseeing, relaxing, pilgrim, visiting relatives, etc.

0401291. Expenses for goods procurement

Including: Expenses for goods procurement of travelers in countries of destination for other personal purposes.

0401292. Expenses for transport services in countries of destination

Including: Expenses for domestic transport services of travelers in countries of destination for other personal purposes.

0401293. Expenses for accommodation services

Including: Expenses for accommodation services of travelers in countries of destination for other personal purposes.

0401294. Expenses for food and drink services

Including: Expenses for food and drink services of travelers in countries of destination for other personal purposes.

0401299. Expenses for other services

Including: Expenses for other services of travelers for other personal purposes.

0409. Other travelling services

Including: Expenses for commodities and services of students and patients travelling abroad for study or medical treatment, of workers working abroad for at least 12 months.

0409 - 04091 - 040910 - 0409100. Expenses of travelers for medical examination and treatment services

Including: Expenses of individuals serving medical examination and treatment for at least 12 months abroad.

0409 - 04092 - 040920 - 0409200. Expenses of travelers for academic purposes

Including: Expenses of students and other individuals travelling for academic purposes when studying and living abroad for at least 12 months.

0409 - 04099 - 040990 - 0409900. Expenses of travelers for other personal purposes

Including: Expenses of travelers for other purposes not specified above such as workers working abroad for at least 12 months.

05. Construction services

Including: Construction, management, renovation, repair and installation of equipment and machinery for constructions and other activities related to construction affairs; including structures such as roads, bridges and embankment constructed by enterprises, organizations and individuals that are Vietnamese resident units under construction contracts or projects for non-resident enterprises, organizations and individuals and vice versa. These include expenses on workforce, materials and services related to constructions or construction projects purchased by enterprises in countries performing statistical reports from non-resident units and vice versa. Value of transactions related to shifts in land use rights shall be excluded from construction services. Construction services shall be classified into 2 categories: Construction services performed overseas and construction services performed domestically.

Exception:

- Repair services for head offices of consular which shall be classified as government services not specified elsewhere (code 12).

0501. Overseas construction services

Including: Provision or supply of construction services, materials and commodities necessary for construction under construction contracts or projects by Vietnamese resident (domestic) enterprises, organizations and individuals to non-resident (foreign) enterprises, organizations and individuals.

These services include:

- Services related to construction affairs abroad provided by Vietnamese resident enterprises, organizations and individuals to foreign enterprises, organizations and individuals;

- Goods procurement services and other services purchased by Vietnamese resident enterprises, organizations and individuals from foreign enterprises, organizations and individuals serving overseas construction implementation under construction contracts or projects.

Exception:

- Repair services for head offices of consular which shall be classified as government services not specified elsewhere (code 12).

05011 - 050110 - 0501100. House construction services

Including: Construction, repair, restoration and replacement services for residential structures (including: apartment buildings and detached houses); and non-residential structures (including: Manufacturing workshops, storage structures; commercial structures; education structures; medical structures; cultural structures; sports structures; information, communication and telecommunication structures; multipurpose buildings, hotels, dormitories, motels, head offices, other residential structures, etc.).

05012 - 050120 - 0501200. Civil technical structure construction services

Including: Construction, repair, restoration and replacement services for civil technical structures such as railway structures, road structures, hydroelectricity structures, industrial structures (mining, manufacturing) water supply and drainage structures, telecommunication structures, information and communication systems, other civil technical structures, etc.

05019 - 050190 - 0501900. Demolition, installation and finishing services, and other services

Including: Demolition, premise preparation, electricity system installation, (water supply and drainage, heating and air conditioning) pipeline installation, finishing (painting, interior installation, etc.) services for structures and other specialized construction services.

0502. Domestic construction services

Including: Provision or supply of construction services, workers, materials and commodities necessary for construction under construction contracts or projects by Vietnamese resident (domestic) enterprises, organizations and individuals to non-resident (foreign) enterprises, organizations and individuals.

These services include:

- Services related to construction affairs provided by foreign (non-resident) enterprises, organizations and individuals to domestic (resident) enterprises, organizations and individuals serving construction under contracts or projects.

- Goods procurement services and other services purchased by foreign (non-resident) enterprises, organizations and individuals from Vietnamese (resident) enterprises, organizations and individuals serving construction implementation under construction contracts or projects in Vietnam. 

Exception:

- Repair services for head offices of consular which shall be classified as government services not specified elsewhere (code 12).

05021 - 050210 - 0502100. House construction services

Including: Construction, repair, restoration and replacement services for residential structures (including: apartment buildings and detached houses); and non-residential structures (including: Manufacturing workshops, storage structures; commercial structures; education structures; medical structures; cultural structures; sports structures; information, communication and telecommunication structures; multipurpose buildings, hotels, dormitories, motels, head offices, other residential structures, etc.).

05022 - 050220 - 0502200. Civil technical structure construction services

Including: Construction, repair, restoration and replacement services for civil technical structures such as railway structures, road structures, hydroelectricity structures, industrial structures (mining, manufacturing) water supply and drainage structures, telecommunication structures, information and communication systems, other civil technical structures, etc.

05029 - 050290 - 0502900. Demolition, installation and finishing services, and other specialized construction services

Including: Demolition, premise preparation, electricity system installation, (water supply and drainage, heating and air conditioning) pipeline installation, finishing (painting, interior installation, etc.) services for structures and other specialized construction services.

06. Insurance and pension services

These services are calculated on the basis of service fees included in total insurance premiums (rather than total insurance claims).

Including:

- Direct insurance services;

- Reinsurance services;

- Insurance auxiliary services;

- Standard pension and guarantee services.

0601. Direct insurance services

Including: Life insurance premiums, import, export commodity insurance premiums and other direct insurance premiums.

06011 - 060110 - 0601100. Life insurance services

Life insurance services are insurance services for human longevity as agreed upon under insurance contracts. Example: Annuity (in this form of insurance, insurance enterprises shall pay the beneficiaries in case the beneficiaries live until a certain age agreed upon under insurance contracts).

Including:

- Insurance contract factoring services to pay insurance claims for beneficiaries in case the beneficiaries satisfy the conditions under contracts.  These contracts may subject to with-interest policies or without-interest policies.  Beneficiaries of these contracts may be an individual or individuals;

- Contract (plan) factoring services to pay periodic incomes for individuals or group members. The nature of these contracts require participants to pay a lump-sum or periodic amount on either a voluntary or involuntary basis. Group members may receive income that is predetermined or based on market value of terms provided under contracts and may or may not be adjusted based on changes in profession if said income is related to work issues.

- Management services for investment funding established from pension funds.

06012 - 060120 - 0601200. Insurance services for export and import commodities

Insurance services for import and export commodities include: Insurance services for loss or damage of commodities during transportation from sender’s storage to recipient’s storage provided by resident units for non-resident units. 

Exception:

- Insurance for commodity transport vehicles which is classified as other direct insurance services (code 06013).

06019. Other direct insurance services

Including: Factoring services for insurance contracts, transport insurance services for maritime transport, airway transport and other methods of transport, fire insurance and other insurance methods for damage to immovable property and monetary property, travel insurance and insurances related to debts and credit cards. 

Exception:

- Factoring service for insurance contracts which is classified as life insurance services (code 06011).

060191 - 0601910. Accident and medical insurance services

Including: Insurance services on the basis of contracts between resident units and non-resident units for terms related to compensation in case of accidents or other medical treatment.

060192 - 0601920. Insurance services for watercrafts, aircrafts and other means of transport

Including: Insurance services for airway, watercrafts, vehicles, etc.

060193 - 0601930. Insurance services for properties and other damage

Including: Insurance services on the basis of contracts between resident units and non-resident units regarding terms related to property damage caused by natural disasters, flood or fire.

060199 - 0601990. Other direct insurance services

Including: Insurance services not specified above such as travel insurance, fire insurance, etc.

0602. Reinsurance services

Reinsurance services: Refers to signing of additional insurance contracts for part of the insurance risk. These include:

- Services of taking over part of the entire insurance contract signed by another insurance enterprise;

- Reinsurance services in which an insurance enterprise receives insurance premiums of another insurance enterprise to guarantee payment for insurance responsibilities assumed by the former insurance enterprise;

- After concluding insurance contracts, insurance enterprises must rely on their financial capacity to transfer part of insurance responsibility that they have assumed and insurance premiums to other insurance enterprises on the basis of reinsurance contracts.  In case of damage within insurance responsibilities, insurance enterprises and reinsurance enterprises shall pay the original insurance enterprises parts of the damages corresponding to assumed responsibilities.

06021 - 060210 - 0602100. Life reinsurance services

Including: Reinsurance contracts between resident and non-resident insurance enterprises.

06022 - 060220 - 0602200. Non-life reinsurance services

Including: Reinsurance services for travelling, fire, etc.

0603 - 06030 - 060300 - 0603000. Auxiliary insurance services

Including:

- Insurance and pension product sale services;

- Insurance compensation investigation and damages determination services within insurance contracts and negotiation on insurance payment; 

- Compensation assessment services for insurance claims that have been investigated and permitted for payment;

- Loss assessment services;

- Insurance risk and insurance premium calculation services;

- Insurance and pension fund administration;

- Insurance and pension consulting services;

- Insurance agency and broking services.

0604. Standard pension and guarantee services

Including: Standard pension and guarantee services.

06041 - 060410 - 0604100. Pension services

Including: Services provided by pension, bereavement benefit and disability benefit funds for special worker group. These funds operate as intermediate organizations related to profitable investment and risk distribution.

06042 - 060420 - 0604200. Standard guarantee services

Including: Services related to standard guarantee systems.

07. Financial services

Including: Intermediate financial services and auxiliary financial services other than services of insurance enterprises and pension funds. These services are provided by commercial institutions, financial intermediaries and other financial assistant organizations. Financial services include:

- Commissions and costs related to financial transactions such as:

+ Letters of credit, banker’s acceptances, credit limits and similar tools;

+ Finance lease;

+ Money transfer;

+ Factoring;

+ Future commodities;

+ Arrangement of financial derivative contracts;

+ Securities issuance, broking and buyback guarantee including commissions related to payments of securities income;  

+ Clearing;

- Financial consulting services;

- Deposit services for financial assets or gold bars;

- Financial asset management services;

- Acquisition and buyback services;

- Enterprise financial and venture investment services;

- Other credit card and credit extension services;

- Foreign exchange;

- Financial market administration;

- Credit rating;

- Service fees of the International Monetary Fund (IMF);

- Fees related to uncollected balance in pending mode or extended agreement with the IMF; 

- Financial intermediation services indirectly measured (FISIM).

Exception:

- Financial services of insurance companies and pension funds which are classified as insurance services (code 06);

- Non-financial consulting services provided by banks (similar to management consulting services) which are classified as business consulting, management consulting and public relation services (code 100213).

0701. Directly charged financial services and other financial services

Including: payment services, credit guarantee and investment fund management services, financial consulting services and other finance-related services.

07011 - 070110 - 0701100. Payment services

Including: remittance services for single instances of transactions, capital transactions and one-way money transfer conforming to regulations and law on the basis of benefiting from fees between domestic banking systems and overseas banking systems at transfer order of customers. 

07012 - 070120 - 0701200. Guarantee services

Including: payment guarantee services for beneficiaries of contracts for the compensation within the range specified in letters of guarantee in case partners fail to execute their responsibilities under contracts.  These include bid guarantee, maintenance guarantee, guarantee of execution of contract, payment guarantee, receipt guarantee, etc.

07013 - 070130 - 0701300. Investment fund management services

Including: management services for securities investment fund, gold investment funds, immovable property investment funds, etc.

07014 - 070140 - 0701400. Financial consulting services

Including: services such as deposit consulting, appraisal and reappraisal consulting, equitization consulting, etc.

07019 - 070190 - 0701900. Other financial services

Including:

- + Finance lease services;

- Investment banking services: securities underwriting services, services of purchasing all securities issued at a fixed price from securities issuance organizations and selling to investors, selling issued securities (only participate in selling; purchase of total securities issued from issuance organizations is not guaranteed);

- Acquisition and buyback services;

- Enterprise financial and venture investment services: enterprise financial assistance arrangement and preparation services including financial assistance for debts and share capital (capital created by selling shares) and venture investment;  

- Securities brokerage services including brokerage for selling of shares, equity and other financial instruments;

- Brokerage services for financial products including: financial product brokerage services including financial product futures and broking of non-option derivative financial products;

- Securities transactions processing and clearing services;

- Entrust services including: management, entrust administration and immovable property services, entrust services for securities operations (administration services related to issuance and registration of securities, payment of interest and dividend);

- Deposit services including: services for preservation of tangible assets and management of value (accounting) for valuable personal belongings (usually income property), including securities, safety assurance services, safety deposit services, securities deposit services, auditing confirmation services for securities of customers; 

- Foreign exchange services include: foreign exchange services provided by foreign exchange organizations, etc.

- Processing services for financial transactions and clearing include: services of processing financial transactions such as inspecting financial balance and legitimacy of transactions, converting funds to and from accounts of transferors, performing declarations in banks (or credit card issuing organizations) for personal transactions and providing basic daily information, cheque payment services, bills of exchange, commercial papers and other payment orders;

- Other auxiliary services for financial intermediate that have not been classified.

Exception:

- Interest of deposit, loans, finance lease and debt securities (these amounts are income generated by investment and thus are not included in calculation of service value);

- Dividend eligible for benefiting;

- Life insurance services and pension funds which are classified as insurance and pension services (code 06);

- Other insurance services;

- Non-financial consulting services provided by banks (similar to management consulting services) which are classified as business consulting and management consulting services (code 1002131);

- Profits/losses due to trade of securities and derivative financial instruments.

0702 - 07020 - 070200 - 0702000. Financial intermediation services indirectly measured (FISIM).

FISIM: refers to the difference between lending interest rate, deposit interest rate and reference interest rate of loans and deposits of financial institutions.

08. Intellectual property use fees

Including:

- Fees for use of independent ownership such as patents, trademarks, copyrights, industrial procedures and design, commercial secrets, transfer of commercial rights deriving from research, development and the market;

- Fees for licensing intellectual property rights and author’s rights for books and drafts, computer programs, cinematography works and other works and related rights such as formatted performances, sound recordings, visual recordings and (television, radio, cable, satellite, etc.) broadcast programs.

0801 - 08010 - 080100 - 0801000. Fees for licensing and transferring brand names

Including: payments and fees for using, transferring trademark and licensing between resident and non-resident units.

0802 - 08020 - 080200 - 0802000. Research and development result use licensing fees

Including: fees paid by resident units to non-resident units and vice versa regarding use of exclusive rights for research and development rights.

0803 - 08030 - 080300 - 0803000. Fees for licensing works/computer programs

Including: fees for licensing (via licensing agreements) works/computer programs and other services related to works/computer programs.

Exception:

- Sale and retail distribution;

- Sale of packaged copies of works/computer programs;

- Sale of works/computer programs according to individual orders which is classified as computer services (code 0902)

0804. Audiovisual products and related products licensing fees

Including: fees for licensing audiovisual products and other products related to audiovisual products.

08041 - 080410 - 0804100. Fees for licensing audiovisual products

Including: fees for licensing audio recordings and visual recordings via licensing agreements.

These include rights related to fees for licensing audio recordings, visual recordings, live broadcast programs, radio programs, television programs, cable programs and satellite programs and rights for encore broadcast of sports events.

Exception:

- Information in audiovisual products is provided in audiovisual transactions.

08049 - 080490 - 0804900. Fees for licensing other products

Including: fees and charges authorized via licensing agreements for original works of authors (such as translation rights), painters, sculptors, etc.

Exception:

- Fees related to audiovisual products which are classified as audiovisual services (code 11011).

09. Computer, information and telecommunication services

0901. Telecommunication services

Telecommunication services refer to services of sending, transmitting, receiving and processing information between 2 or more individuals utilizing telecommunication services; including: call service, fax service, data transmission service, image transmission service, messaging service, video conferencing service, private channel renting service, internet connection service, email service, added-value fax service, internet access service and other telecommunication services.

Exception:

- Installation services of telecommunication structures, including immobile telecommunication infrastructures (buildings, stations, poles, culverts) and networking devices installed therein which shall be classified as construction services (code 05);

- Database services which shall be classified as information services (code 0903).

09011 - 090110 - 0901100. Call and fax services

Including: fixed and mobile phone services, VoIP phone services, audio and image transmission services, fax services, etc. which are connected via system of devices of telecommunication network.

09012 - 090120 - 0901200. Data transmission services

Including: wireless and radio transmission services such as video conferencing service, television service, document digitalization service, web filtering service, etc. which are connected via internet system.

09013 - 090130 - 0901300. Private channel renting service

Private channel renting service refers to service of leasing separate physical channels to connect and transmit information between terminal devices and private telecommunications network of customers at different locations; including phone channels, telegraph channels, radio channels, television channels, etc.

09014 - 090140 - 0901400. Satellite band rental service

Including: services of phone, fax, data transmission, audio transmission, image transmission, data transmission, etc. that utilize satellite telecommunication systems.

09015 - 090150 - 0901500. Internet port rental service

Refers to rental service of ports for connecting to international telecommunication networks to in order to provide internet services for users.

09019 - 090190 - 0901900. Other telecommunication services

Including: Other telecommunication services not specified above.

0902. Computer services

Including: services related to hardware, software and data processing services programmed on the basis of specific order of customers.

Exception:

- Pre-programmed programs, software programs for managing, processing and analyzing available information to manufacture and publicize.

09021 - 090210 - 0902100. Computer software service

Including: transactions relating to computer software such as:

- Software sale on the basis of relevant order and use license;

- Programmed programs that have been downloaded or electronically delivered regardless of periodic or one-time license fees;

- Use permit for programmed software which have been provided in storage devices such as disks, CD - ROM with periodic license fee;

- Purchase and sale of ownership and original version of system and software application.

Exception:

- Programmed programs included in storage devices with permanent use license which are classified as commodities.

09022. Other computer services

Including:

- Hardware and software implementing, consulting services;

- Hardware and software installation services;

- Computer and peripheral equipment maintenance, repair;

- Data recovery and consulting services for issues related to management of computer data sources;

- Analyzing, designing and programming systems ready for use (including designing and developing website) and providing technical advice related to software;

- Maintaining systems and other auxiliary services such as consulting services in form of training;

- Data storing and processing services such as recording data, making schedule and processing on the basis of timesharing;

- Web storage services (providing server space on the internet to store web pages for customers);

- Providing software application and workstation application running on server and managing computer utilities.

Exception:

- Computer training services not designed for any particular individual which are classified as education services (code 11092);

- Renting computers without operators which is classified as operation renting and leasing services (10093);

- Fees for licensing remanufacturing and distributing software which are classified as fees for use of intellectual property rights (code 08).

090221 - 0902210. Computer consulting and computer system administration services

Including: consulting services for hardware, software, computer devices, computer administration services and users in the same networks at request/order of customers. 

090222. Data processing, web portal, domain maintenance services and related services

Including: services such as data input, data schedule designing and preparing, etc. leasing domains on internet and website.

090222 - 0902221. Data processing services

Including: services such as data input, data schedule designing and preparing, etc.

090222 - 0902222. Web portal, domain maintenance services and related services

Including: domain renting services on internet and website.

090223 - 0902230. Information technology services and other services related to computers

Including:

- Hardware product installation, repair and maintenance services;

- Information technology integration services;

- Distribution and issuance services for products of digital information;

- Administration and maintenance services for products of digital information;

- Revision, renovation and localization services for products of digital information;

- Other auxiliary services related to computers.

Exception:

- Services of providing package software (which are classified as commodities and thus not considered as services) and general computer training courses which are classified as other personal, cultural and recreational services (code 1109).

0903. Information services

Including: services for press, news, events, images and written articles provided by resident units for non-resident units and vice versa.

09031 - 090310 - 0903100. Other press services

Including: provision of news, images and articles on media. Include:

- Press, news and periodicals services;

- Press services for means of communication and audiovisual.

09039 - 090390 - 0903900. Other information services

Including: services regarding databases such as developing databases, storing data, popularizing data and database (including telephone directories and list of regular addresses) online and via radio transmission, television and print; web search portal (service of providing searching tools to assist customers in finding internet address). These and other services such as ordering newspaper and magazines online, in small quantity, via post, electronically or via other means include: service of providing information online and other services of providing information.

Information services including downloaded contents that are not software, audiovisual products or related products.

10. Other business services

These include research and development services, management consulting and expert services, technical services, services related to commerce and other business services provided by resident units to non-resident units and vice versa.

1001. Research and development services

These include services related to basic research, application and experimentation of new products and procedures in fields of science, physics, society and humanitarian among resident units and non-resident units, including:

- Basic research services;

- Other research and development services.

Exception:

- Technical consulting and research services which are classified as specialized management and consulting services (code 1002).

10011. Basic research services

These include:

- Research and development services at request of customers or on an irregular basis; 

- Trading exclusive ownership deriving from research and development.

Exception:

- Technical consulting and research services which are classified as specialized management and consulting services (code 1002).

100111 - 1001110. Research and development services upon order or on an irregular basis

These include: research and development services upon order or on an irregular basis.

Exception:

- Selling exclusive ownership and selling remanufacturing permit or use permit for research and development products which are classified as fees for licensing use of research and development results (code 0802).

100112. Trading exclusive ownership deriving from research and development

Exclusive ownership deriving from research and development includes: patents, copyrights from research and development, industrial procedures and design (including commercial secrets) and other services.

1001121. Patents

1001122. Copyrights from research and development.

1001123. Industrial procedures and design.

1001129. Trading exclusive ownership deriving from research and development.

Exception:

- Remanufacturing permit and use permit for research and development results which are included in fees for use of intellectual property rights.

10019 - 100190 - 1001900. Other research and development services

Including: other product experimentation and development activities that have not been specified elsewhere.

1002. Management and consulting services, and specialized services 

Including:

- Legal services and other law-related services, accounting services, management and consulting services and public relation services;

- Advertising, market research and social opinion polling services;

Exception:

- General system management fees, e-commerce use fees which are classified as other business operations not specified above (code 100994).

10021. Legal services and other law-related services, accounting services, management and consulting services and public relation services

These include: Legal services and other law-related services; accounting, auditing, bookkeeping, tax consulting services, business consulting services, management consulting services and public relation services.

100211 - 1002110. Legal services and other law-related services

These include:

- Services of consulting, legal representative related to any legal procedure, proceeding and other procedures prescribed by law;

- Drafting service for legal documents and tools;

- Consulting services regarding license issuance;

- Agreement, settlement and referee services;

- Other legal services that have not been classified.

100212. Accounting, auditing, bookkeeping and tax consulting services

These include:

- Service of recording commercial transactions for business entities and other entities;

- Service of inspecting accounting records and financial statements;

- Service of consulting and preparing enterprise tax plans;

- Service of drafting and reviewing enterprise tax;

- Service of planning and calculating personal tax;

- Other relevant services of accounting and auditing.

1002121. Accounting, auditing and bookkeeping services

These include: services related to accounting, auditing and consulting services related to accounting and auditing.

1002122. Tax consulting service includes consulting services related to enterprise tax, person income tax, etc.

100213. Business consulting, management consulting and public relation services

These include:

- Services of general management consulting; finance management; human resource management; market administration, manufacturing management and other management affairs;

- Services of guiding and assisting operation of manufacturing facilities in terms of policies, strategies and preparation of business plans;

- Public relation services;

- Services of human resource management; market administration, manufacturing management and project management;

- Consulting, guide and operation services related to improving image of customers and customer relation with the general public.

1002131. Business consulting and management consulting services include: consulting services regarding human resource management, finance management, business strategies, etc.

1002132. Public relation services include: services related to bringing enterprise images to the general public, improving product images to customers, etc.

10022. Advertising, market research and social opinion polling services

These include:

- Advertisement planning, designing, creating and marketing services in charge by advertising agencies;

- Services of selling or purchasing advertisement location, space or duration;

- Overseas product promotion services;

- Advertising, market research and social opinion polling services;

- Exhibition services provided by commercial fairs.

Exception:

- Advertising services via email which are classified as other business services not specified elsewhere (code 100994).

100221 - 1002210. Conference, exhibit and commercial fair organizing services

These include: services of organizing economy events (periodic or irregular commercial exhibits, fairs); organizing meetings and scientific or cultural congresses; providing and establishing exhibit equipment related to exhibit organization.

100222 - 1002220. Advertising services

These include: services of providing space and time for advertisements of new products, email advertisements, etc. between resident units and non-resident units. 

100223 - 1002230. Market research services

These include: research services in terms of prices, products, consumer habits, etc. on the market before enterprises release new products.

100224 - 1002240. Social opinion polling services

These include: services of researching demands and opinions of the general public regarding provided products.

1009. Technical services, commerce-related services and other business services

10091. Architecture, art, science and other technical services

These include:

- Architecture design and preliminary design services of urban projects and other development projects;

- Project planning, designing services and supervisory services for construction projects of bridges, airports and turnkey projects;

- Geologic map survey and research services;

- Meteorology and hydrology services;

- Product testing and certificate issuance services;

- Technical inspection services.

Exception:

- Mining technical services which are classified as mining, petroleum and gas extraction services (code 100923).

100911 - 1009110. Architecture services

These include: architectural consulting and designing for constructions and project designing.

100912 - 1009120. Technical services

These include: services of designing, developing and employing machinery, materials, tools, structures, processes and systems. Technical services related to provision of design, plans and research related to technical projects.

Exception:

- Mining technical services which are classified as mining, petroleum and gas extraction services (code 100923).

100919 - 1009190. Other scientific and technical services

These include:

- Geological map survey and research services, product inspection and certification services, and technical inspection services;

- Meteorology and hydrology services;

- Urban scenic planning and architecture services.

10092. Agriculture and mining services, refuse and pollution processing services

These include: refuse and pollution processing services, services related to agro-forestry-fishery sectors; services related to mining and extraction of petroleum and gas.

100921. Refuse disposal and environment pollution prevention services

These include:

- Processing services for radioactive refuse and other types of refuse.

- Services of excavating polluted soil and clearing polluted areas (including pollution caused by oil spill);

- Mining site recovery services;

- Other pollution prevention and sanitation service;

- Services related to cleaning, recovering and protecting the environment.

Exception:

- Non-commercial emission permit issued by the Government which is classified as government commodities and services not specified elsewhere (code 12).

1009211. Waste disposal services

These include: disposal services for medical wastes, domestic wastes, etc.

1009212. Refuse disposal services

These include: disposal services for solid refuse and other refuse from manufacturing facilities.

1009213. Sanitation services for structures and scenery

These include: sanitation services for structures and scenery.

1009214. Environment pollution prevention services

These include: environment pollution remediation services such as dealing with and remediating oil spill incidents at sea, etc.

100922. Agro-forestry-fishery services

These include:

- Services related to agriculture such as providing agricultural equipment and machinery with operators, harvesting, dealing with plants, managing pests, nurturing and taking care of domestic animals;

- Services related to hunting, trapping, agriculture, fishery and animal health services. 

1009221. Animal health services

These include:

- Technical services for animal health;

- Animal testing and surgery services;

- Services of vaccination, diagnosis, prescription, medical treatment and healthcare for animals;

- Testing services for veterinary drugs, agrochemicals, fertilizers, and animal feeds.

1009222. Agro-forestry-fishery services (other than animal health services)

These include:

- Services related to agriculture such as providing agricultural equipment and machinery with operators, harvesting, dealing with plants, managing pests, nurturing and taking care of domestic animals;

- Services related to hunting, trapping, agriculture and fishery. 

100923 - 1009230. Mining, oil and gas extraction services

These include: services related to mining in oil stockpiles, gas stockpiles, including construction of drilling rigs, drilling services to extract oil, gas, repair and dismantling services, mineral survey and extraction services, mining technical services, etc.

These also include: services related to search, survey mining techniques, geological survey.

10093. Operation renting and leasing services

Operation renting and leasing services: refer to transactions between resident units and non-resident units in terms of renting or leasing machinery, equipment and means of transport without operators, including:

- Renting and leasing services for passenger/cargo transport and containers;

- Renting and leasing services for machinery and equipment (including telecommunication services);

- Renting and leasing services for family and personal machinery, equipment and domestic appliances;

- Renting and leasing services for electrical equipment, other domestic equipment and tools;

- Renting and  leasing services for recreational equipment;

- Renting and  leasing services for commodities not specified elsewhere.

Exception:

- Financial renting or leasing services which are classified as commodity export and import;

- Renting and leasing services for transports with operators which are classified as transport services (code 03);

- Building rental services of international services and consular which are classified as other government commodities and services not specified elsewhere (code 12);

- Renting and leasing services for transports for foreigners which are classified as tourism services (code 0401);

- Renting and leasing services for telecommunication and internet transmission which are classified as telecommunication services (code 0901).

100931 - 1009310. Aircraft renting and leasing services without flight crew

These include: renting and leasing services for aircrafts without flight crews and flight attendants between resident units and non-resident units.

100932 - 1009320. Watercraft renting and leasing services without crew members

These include: renting and leasing services for watercrafts without crew members between resident units and non-resident units.

100933 - 1009330. Renting and leasing services for other transports without operators

These include: renting and leasing services for other transports without operators between resident units and non-resident units.

100934 - 1009340. Asset renting and leasing services

These include: renting and leasing services for immovable property and other assets (other than machinery and equipment) between resident units and non-resident units.

Exception:

- Building rental services of international services and consular which are classified as other government commodities and services not specified elsewhere (code 12);

- Renting and leasing services for telecommunication and internet transmission which are classified as telecommunication services (code 0901).

100935 - 1009350. Other machinery and equipment renting and leasing services without operators

These include: renting and leasing services for other machinery and equipment between resident units and non-resident units.  

10094. Commerce-related services

These include: commissions for commodity and service trade between resident units and non-resident units. These also include bidding fees or commissions for sale of watercrafts, aircrafts and other commodities.

Exception:

- Fees for trade right and similar rights which are classified as fees for licensing and transferring trademark (code 0801);

- Brokering in financial services which is classified as financial services (code 0701);

- Fees related to transport such as transport brokering commissions which are classified as transport services (code 03).

100941 - 1009410. Commercial agency services

These include services of acting commercial agencies for selling commodities on the basis of commissions between resident units and non-resident units.

100942 - 1009420. Other brokering services for trading commodities and services related to commerce

These include: fees eligible for receipt on the basis of providing other brokering services for trading commodities and services related to commodity trading not specified above.

10095 - 100950 - 1009500. Services between related enterprises (subsidiaries – parent companies)

These include: service transactions that are not specified under this service list, transactions that are payments between branches, subsidiaries, associate companies and parent companies or other relevant companies which represent stakes of the branches, subsidiaries and associate companies contributed to general administrative expenses.

10099. Other business services not specified elsewhere

These include:

- Employment services;

- Tourism agency and tourism operating services;

- Human resource, security, investigation and protection services;

- Translation and interpretation services;

- Immovable property services provided for business facilities;

- Photography services;

- Building cleaning services;

- Electricity, water, gas and petroleum product distribution services once these products are separated from transmission services;

- Other business services not specified elsewhere.

Exception:

- Electricity, water and gas transmission services which are classified as transport services (code 03).

100991 - 1009910. Employment services

These include: search, arrangement services and services related to employment.

100992 - 1009920. Tourism agency and tourism operating services

These include: services related to booking tickets for tourism itinerary, arranging tours and receiving tours.

100993 1009930. Immovable property trade services

These include: services of consulting, marketing, etc. and other services related to immovable property.

100999 - 1009990. Other business services not specified elsewhere

These include: Other business services not specified above.

11. Personal, cultural and recreational services

These include:

- Audiovisual services and related services;

- Other personal, cultural and recreational services.

1101. Audiovisual services and related services

These include: services and fees related to audiovisual operations such as motion picture, music, radio, television and services related to art performance.

11011 - 110110 - 1101100. Audiovisual services

These include: services and fees related to manufacturing of motion picture (plastic or tape films), radio, television programs (live or recorded) and music recordings, including:

- Live performance recording services;

- Renting and leasing services for audiovisual products and related services;

- Services of accessing encrypted television channels; 

- Services of downloading mass produced audiovisual products.

Exception:

- Fees for permit for manufacturing and distributing audiovisual products, movie images and television programs which are classified as fees for use of intellectual property rights (code 08).

11012 - 110120 - 1101200. Art-related services

These include: services provided by performance artists (actors/actresses, musicians, dancers, etc.), authors, composers and sculptors. These also include: services provided by models, fashion designers, lighting technicians; presentation and advertisement services for performance art and other live form of recreation.

Exception:

- Recording services for recreational events and art advertisements which are classified as audiovisual services (code 11011);

- Services related to sale of copyright such as copyright of publishers for publishing literature works which are classified as fees for use of intellectual property rights (code 08).

1109. Other personal, cultural and recreational services

These include:

- Services related to museums, libraries, document storage, other cultural, sports and recreational activities;

- Education and medical services, cultural heritage services, other recreational and personal services.

Exception:

- Expenses incurred by tourists for education and medical which are classified as tourism services (code 0401).

11091. Medical services

These include: remote or on-site specialized or general medical services provided by doctors, nurses and medical staff at hospitals, general medical clinics, home, laboratory services and similar services.

Exception:

- Expenses incurred by tourists for medical purposes which are classified as tourism services (code 040121);

- Animal health services which are classified as agro-forestry-fishery services (code 100922).

110911 - 1109110. General and specialized medical services

These include: specialized medical services such as dentistry, ophthalmology, etc. in general or specialized hospitals; general medical services in general hospitals.

110912 - 1109120. Other medical services

These include: specialized medical services not specified above.

11092. Education and training services

These include: services provided between resident units and non-resident units related to education and training such as correspondence courses, courses via television, internet, satellite or in person with lecturers. Including:

- Preschool education services; formal education services (primary education services; lower secondary education services; upper secondary services); higher education services;

- Vocational education services;

- Other training services such as trainer training, training for driving license, computer training, pilot training, training for other technicians and staff in aviation sector for foreign customers

Exception:

- Education and training services provided for non-resident individuals in territory of service providers which are classified as travel services (code 04).

110921 - 1109210. Education services for all education levels

These include: preschool education services; formal education services (primary education services; lower secondary education services; upper secondary services); higher education services provided between resident units and non-resident units.

110922 - 1109220. Education consulting and assisting services

These include: study abroad consulting services, auxiliary services for studying, teaching, etc.

110929. Other training services

These include: services provided between resident units and non-resident units related to vocational training and other training activities such as trainer training, training for driving license, computer training, pilot training, training for other technicians and staff in aviation sector for foreign customers, etc.

1109291. Vocational training services by level

These include: vocational training services, preliminary training, intermediate training, college-level training and other vocational training programs provided between resident units and non-resident units.

1109292. Aviation training services

These include: training services for pilots, technicians and other workers in aviation sector provided between resident units and non-resident units.

1109299. Other training services that have not been classified

These include: other services related to training that have not been specified above provided between resident units and non-resident units.

11093 - 110930 - 1109300. Cultural heritage and recreational services

These include: services related to cultural heritage, museums, libraries, storage and other cultural activities, sports, aerobic clubs, gambling activities and recreational activities.

11099 - 110990 - 1109900. Other personal services

These include: social services, membership fees for business associations, domestic services, food and drink services, accommodation services and other personal services.

12. Government commodities and services that have not been classified elsewhere

These include: commodity and service trade of embassies, consular, military entities and national defense agencies with resident units of countries where the embassies, consular, military entities, national defense agencies are based in and with other countries. 

Exception:

- Trade between embassies, consular, military entities, national defense agencies of a country with resident units of the country.

1201 - 12010 - 120100 - 1201000. Commodities and services serving embassies and consular

These include:

- Commodities and services provided by embassies and representatives from other countries;

- Commodities and services provided by international organizations such as the United Nation, specialized agencies, organizations of countries, organization for economic cooperation and development, world customs organization, organization of the petroleum exporting countries and international organizations or other diplomatic entities.

1202 - 12020 - 120200 - 1202000. Commodities and services serving military entities and agencies

These include: commodity and service trade between foreign military agencies, entities with resident units.

1209 – 12090 - 120900 - 1209000. Other government commodities and services that have not specified elsewhere

These include: other trade between government and non-resident units not specified elsewhere.


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