North American Product Classification System (NAPCS) Canada 2017 Version 1.0

551 - Wholesale services (except commissions)

This group comprises the services of buying and selling merchandise on own account at an intermediate step in the distribution chain. Wholesale services bundled with services incidental to the own account sale of merchandise such as logistics, inventory management, marketing services, packaging and labeling, handling of warranty claims, in-store or co-op promotions, and product training are also included.

• Exclusion(s)

  • the service of arranging the buying or selling of merchandise for others at an intermediate step in the distribution chain (See 5521111 Wholesale trade commissions)
  • the service of buying and selling merchandise on own account at the final step in the distribution chain (See 561 Retail services (except commissions))

55113 - Food, beverages, and tobacco products, at wholesale

This class comprises wholesaling services for fresh meat and meat products, except canned and frozen; dairy products, except dried, canned, condensed, and evaporated; poultry and eggs; fresh fish and other fresh seafood; fresh fruit and vegetables; other foods; non-alcoholic beverages, except coffee and tea; alcoholic beverages; and tobacco products and accessories, except raw tobacco.

551139 - Tobacco products (except raw tobacco) and accessories, and electronic cigarettes, at wholesale

This subclass comprises wholesaling services for tobacco products (except raw tobacco) and accessories, and electronic cigarettes.

5511391 - Tobacco products and accessories (except raw tobacco and e-cigarettes), at wholesale

Wholesaling services for tobacco products and accessories, except raw tobacco and electronic cigarettes.

• Illustrative example(s)

  • chewing tobacco at wholesale
  • cigarettes (except e-cigarettes) at wholesale
  • cigars at wholesale
  • cut and cured tobacco at wholesale
  • lighters at wholesale
  • matches at wholesale
  • pipe tobacco at wholesale
  • smokers' supplies at wholesale
  • snuff tobacco at wholesale

  All examples

• Exclusion(s)

  • e-cigarettes (e-cigs) at wholesale (See 5511392 Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems, at wholesale)
  • raw tobacco at wholesale (See 5511141 Leaf tobacco (including stemmed and dried) at wholesale)

5511392 - Electronic cigarettes, e-liquid refills, vaporizers and other e-liquid delivery systems, at wholesale

Wholesaling services for electronic cigarettes, e-liquid refills (with or without nicotine), vaporizers and other e-liquid delivery systems.

• Illustrative example(s)

  • atomizers for e-cigarettes, at wholesale
  • cartomizers for e-cigarettes, at wholesale
  • cartridges for e-liquids, at wholesale
  • clearomizers for e-cigarettes, at wholesale
  • disposable e-cigarettes, at wholesale
  • e-cigarette drip tips, at wholesale
  • e-cigarette kits, at wholesale
  • e-liquids (refills) with or without nicotine, at wholesale
  • e-pipes at wholesale
  • rechargeable e-cigarette kits, at wholesale
  • vape pens, at wholesale
  • vaporizers for e-cigarettes, at wholesale

  All examples

• Exclusion(s)

  • battery chargers, sold separately, at wholesale (See 5511622 Electrical and communication wire and cable, and electrical system products, at wholesale)
  • digital display incorporating light emitting diodes (LED), for small electronic devices, sold separately, at wholesale (See 5511761 Electronic components at wholesale)
  • glass vial containers (except as intermediate products), not assembled or mounted in e-cigs, at wholesale (See 5511643 Glass and glass products, at wholesale)
  • household batteries, sold separately, at wholesale (See 5511963 Household batteries at wholesale)
  • microchips and other printed and integrated circuits, for electronic devices, sold separately, at wholesale (See 5511761 Electronic components at wholesale)
  • plastic vial containers (except as intermediate products), not assembled or mounted in e-cigs, at wholesale (See 5511749 Packaging products (except paper and paperboard) at wholesale)
  • recyclable glass vial containers, as intermediate products, at wholesale (See 5511841 Recyclable glass at wholesale)
  • recyclable plastic vial containers, as intermediate products, at wholesale (See 5511842 Recyclable rubber and plastic, at wholesale)
  • universal serial bus (USB) connectors or cables, sold separately, at wholesale (See 5511622 Electrical and communication wire and cable, and electrical system products, at wholesale)