Construction is one of the areas professional activity that never stands still. Every year, new materials and products appear on the market, designed to improve the processes of building construction, repair, etc. Naturally, trade in this industry must be tightly controlled, because otherwise negative economic phenomena can be observed - dumping, the formation of a shadow economy, monopolists, and so on. In order to somehow cope with this task, in OKVED 2016, the retail trade in building materials is divided into a large number of subsections. Of course, there are fewer of them than in the case of food, but sometimes it is quite difficult to find the right code. The reason for this, in addition to the variety of options presented, is the heterogeneity of this field of activity.
Few of the entrepreneurs are engaged exclusively in the trade of bricks or timber. As a rule, such organizations offer a wide range of products for any need, from the raw materials themselves, ending with tools, fasteners and related products. In addition, specialized stores usually have their own delivery and other services. And they already belong to another section OKVED. So it turns out that in order to organize a normal business in this industry, you need to spend a lot of time choosing a combination of codes that would fully reflect the essence of your activity. But we will not delve into the specifics, but simply consider the main types of goods that are included in the concept of retail trade in building materials.
Goods and names by groups
Let's say right away that the Federal Tax Service tried to somehow make life easier for distributors of this type of product by combining some goods similar in direction into one subsection. A vivid example of this is “47. ", which includes:
- Hardware trade.
- Glass products.
- Lacquer materials.
If your company or store decided to implement just such a set at its points of sale, then you do not need to look for the code for each of the subspecies separately. You can specify a general one, and that will be enough. If, for example, you trade in glass and glass products, but do not have paint names, then you will only have to enter subparagraph 47. .3, and then if the sale is carried out in specialized stores.
By the way, this is a separate topic that also requires attention. According to OKVED, retail trade in building materials can be carried out in almost any way. The most common option is specialized outlets, special construction stores, where you can find any product for repair and construction. However, there is an alternative in the form of all kinds of stalls in the bazaar, stands in trading floors, trading through specialized Internet resources, etc. Many simply want to keep a warehouse with products and not have to deal with the actual sale, doing only hot and cold calls and sending their goods through transport services. But it is worth remembering that in this case a completely different group of codes of the All-Russian Species Classifier operates. economic activity. And if you do not specify them, and the tax office will record the fact of sending and receiving for this Money, you face a serious fine and other sanctions. So first decide on the method of trading and its tools that you will use, and only then register a new entity.
Other types of goods
Other goods also belong to the construction theme: bricks, concrete blocks, timber, cellulose, metal and non-metal structures, finished wooden products. You can also think of various solutions, sealants, connectors, solvents, etc. Accordingly, for each item in the OKVED edition of 2016, there are codes that you must specify during registration if you are going to retail the above products.
Some difficulties and features
Market building materials very heterogeneous and changeable. Due to the serious pace of world progress in this area, new types of products appear on store shelves, construction markets and other specialized places almost every day. Therefore, it is almost impossible to track and predict what your company will be trading in a year. The only way out is to simply determine the direction and stick to this vector of development.
And in order to further minimize contacts with state control bodies and, at least for the near future after opening, forget about filling out official documents, before going through the registration procedure, prepare for this process. Find the OKVED database on the Internet, and in it section 47. under the letter "G". This is where the codes you need are located. You will have to sit for some time to find and fix the necessary ones, but at the end of this operation you will have a powerful tool and all necessary information for competently filling out the forms required for registration.
- Capital investment: 800 000 rubles,
- Average monthly revenue: 450 000 rubles,
- Net profit: 65,414 rubles,
- Payback: 12.3 months!
According to a study conducted by ABARUS Market Research, the Russian building materials retail market, compared to the Western market, is at an early stage of development. At the same time, the annual growth rate is 20%. In 2007, the volume of the retail trade in goods for home and repair was more than $14 billion in Russia. In 2011, the market volume amounted to about $17 billion, and by 2020 the market volume will be about $30-35 billion. (opinion of experts).
About 80-90% of the construction market is accounted for by large network companies(both Russian and foreign), and the rest of the market is divided among themselves by single stores, small retail chains(regional). Taking into account the fact that Russian market several new foreign players are planning to enter, as well as taking into account plans to expand existing federal chains, the market share of “single stores” will decrease.
In connection with the above, small shops cannot compete with federal retailers either in prices or in the range of products offered.
But if you want to start a business in the building materials retail segment, you can try opening a small retail outlet in the “At Home” format.
This type of store has the following advantages:
- Opportunity to open a store in an area where federal chains will not enter due to the impossibility of obtaining large turnovers.
- A special assortment of the presented goods and an individual approach to the buyer.
1. Organization of retail trade in building materials
1.1. room
The premises in which it is planned to open a retail hardware store in the neighborhood format must meet the following criteria:
- Area 30-50 sq.m.
- The premises should be located in a residential area, within walking distance for buyers.
- Lack of other stores selling building materials in the immediate vicinity.
1.2. Equipment
The choice of equipment can be approached quite freely, so to reduce the cost of purchasing equipment, part of the racks and shelves for goods can be made by hand, and part of the equipment can be bought second-hand
1.3. Staff
The store must work 7 days a week, working hours from 9.00 to 20.00 for these purposes, it is necessary that there are 2 sellers in the state. (work in shifts, two after two)
1.4. Range
During repairs, it often happens that there was not enough wallpaper glue, the metal hacksaw blade broke, there were not enough carnations, the glue got lost somewhere, the neighbor took the screwdriver and did not return it. The buyer is not interested in going to the construction hypermarket for such small things, he is ready to buy all this near the house, even at a higher price, in connection with this, all this should be presented in assortment.
Approximate assortment of the store:
- Expendable materials for tools
- Mounting glue
- Wallpaper glue
- Nails, dowels, bolts, etc.
- Construction tools
- other related product.
For optimal operation, the range of products sold should be about 300 positions.
1.5. Suppliers
The choice of suppliers must be made from wholesale companies operating in the region. These companies themselves are engaged in the delivery of products to the store, with long-term work with them, it is possible to provide a deferral of payment.
Replenishment of inventory and assortment must be carried out on a weekly basis.
2. Feasibility studies
2.1. Capital expenditures for the opening
To maintain assortment and uninterrupted trade inventory should be at least two monthly revenues (in purchase prices), and the optimal balance is 2.5-3 monthly revenues.
2.2. Revenue
The revenue of a small (up to 50 sq.m.) hardware store in the "At Home" format located in a densely populated residential area, with a well-chosen assortment, as well as in the absence of competitors in the near distance, is about 400-500 thousand rubles. per month.
For calculations of payback and profitability, the amount of monthly revenue was 400 thousand rubles.
2.3. Cost price
The markup on products sold is 50-80%, depending on the product, for calculations for the average markup of 60% was taken
2.4. General expenses
2.5. Calculation of the profitability of a building materials store
2.6. Payback calculation
3. Organizational moments
3.1. Organizational form
The optimal legal form is individual entrepreneur.
3.2. Taxation system
OKVED table for retail trade in 2020
OKVED in this industry allows you to regulate the activities of official organizations of various sizes: specialized and not specialized stores, kiosks, stalls, tents, as well as sales at home, handing over the goods in person, courier delivery, delivery by mail and so on.
- Classification of organizations, private and individual enterprises and firms of any organizational and legal form according to the type of their activity.
- Assigning a separate code to each type of activity.
- regulation of this activity.
- Company surveillance.
- Access to the international level.
- Informing higher authorities.
47 Retail trade, except for motor vehicles and motorcycles
- resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal companies, door-to-door deliveries of goods, merchants, consumer cooperatives etc. Retail trade is classified primarily by type trade enterprises(retail sale in department stores - groupings 47.1 to 47.7, retail sale outside stores - groupings 47.8 to 47.9). Retail trade in stores of a general assortment of goods includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general-purpose stores are classified according to the form of trade, such as retail sales in stalls and markets (group 47.8) and other retail sales not through department stores, for example, trade by mail, with through delivery of goods, through vending machines etc. (Group 47.9). The range of goods in this group is limited to goods commonly referred to as consumer goods or retail products. Therefore, goods not normally sold in retail such as cereal grains, ores, industrial equipment etc. not included in this group
- retail sale of goods such as personal computers, stationery, paints or wood, although these products may not be applicable for personal or household purposes. Traditional processing of goods in trade does not affect the essential characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging.
Okvad Retail 2020
Food products can be sold at retail not only in stores specially designed for this purpose. Outlets a wide range and sale outside stores provide for the possibility of selling food products in compliance with general requirements about consumer information. Such goods are allowed to be packaged, re-sorted, batches are changed, and other actions that are not transformations are allowed.
Why does the company, in fact, need the OKVED code? Firstly, it is necessary in terms of collecting statistical data. – this makes it easier for Rosstat to know how many organizations in the country are involved in one or another entrepreneurial activity. Secondly, OKVED is necessary for the correct taxation of certain organizations: depending on the type of economic activity, certain taxation systems are used in companies. That is, the notary's office cannot be taxed single tax on imputed income, and gold mining – be on USN.
Retail Okvad
Retail sale of merchandise such as personal computers, stationery, paint, or wood, although these products may not be applicable for personal or household use. Traditional processing of goods in trade does not affect the essential characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging.
Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal companies, door-to-door deliveries, merchants, consumer cooperatives, etc. . Retail trade is classified primarily by type of trade enterprises (retail trade in department stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retail trade in stores of a general assortment of goods includes: retail sales of used goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general stores are subdivided according to the form of trade, such as retail sale in stalls and markets (group 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (Group 47.9). The range of goods in this grouping is limited to goods commonly referred to as consumer goods or retail goods. Therefore, goods not normally sold in retail trade, such as cereal grains, ores, industrial equipment, etc. not included in this group
OKVED classifier for individual entrepreneurs and LLC for 2020
- (65.2) Other financial intermediation
- (65.21) Financial leasing
- (65.22) Provision of credit
- And others 65.2X
- (66.0) Insurance
- (66.02) Non-state pension provision
- (67.12) Exchange transactions with stock values
- (67.12) Exchange operations with stock assets Natalya / v
- when filling out an application for registration of an individual entrepreneur or LLC, it is necessary to indicate the codes of the economic activity that the organization will be engaged in. Moreover, there may be several codes (according to the law, the number of OKVED codes indicated is not limited), but it is imperative to indicate the main type of activity by indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to the insurance and pension funds;
- OKVED codes are found in regulatory and legal documents related to the regulation of individual economic types activities;
- in the state statistical register, which records the types of activities and regulates the development of economic processes;
- in other documents of the state and international level related to the maintenance of statistics and the storage of information on the types of economic activity.
What are the OKVED codes for individual entrepreneurs for food retail in 2020
It is certainly impossible to imagine a specialized grocery store without such goods as bread. It is the most sought after among all categories of the population, so it can be found at any point of sale of food products. This should include the following subclasses and activities provided by the classifier:
- 47.29.11 - sale of fresh milk and dairy products;
- 47.29.12 - trade in poultry eggs;
- 47.29.21 - sale of animal oils and fats used for food;
- 47.29.22 - sale of oils of vegetable origin, spreads;
- 47.29.31 - sale of flour and pasta;
- 47.29.32 - sale of cereals;
- 47.29.33 - trade in sugar;
- 47.29.34 - trade in salt;
- 47.29.35 - retail sales of cocoa, coffee, tea and other similar drinks;
- 47.29.36 - sale of homogenized food products, as well as dietary, sports and baby food.
OKVED: retail and wholesale trade
Licensing, tax benefits, and the rate of contributions for injuries depend on the specified code. Also, new codes are a necessary “requisite” for accounting and tax reporting. At the same time, the legislation does not limit the choice of the number of activities. The main rule is the presence of at least one code that will characterize the main type of trade that the company conducts.
Starting from January 1, 2020, tax authorities and companies, including wholesale and retail trade organizations, switched to the new Classification of Economic Activities OK 029-2014. The directory was approved by Rosstandart by its order dated January 31, 2014 No. 14-st. True, the codes have changed a long time ago, but they were officially allowed to be used only this year.
Retail sale of building materials OKVED
The latest edition of the classification handbook is more detailed. Current OKVED #8212; , the trade in building materials in which is in section G under the numbers 51 and 52. Wholesale, own forces, through agents and retail are collected in various subgroups. In them, the types of products sold are distributed in even more detail. It:
The types of economic functioning of enterprises are grouped according to individual characteristics, such as belonging to an industry, production methods, and others. The OKVED code (trade in building materials, for example) is assigned in accordance with the Russian codifier for types of economic activity and has at least four digits. The first two are the main group (in this case“Wholesale and retail sale”), the following are more specified (for example, “Retail sale of paint and varnish products”).
OKVED: retail sale of non-food products
Checks can serve as protection for both the client and the seller. In case of occurrence conflict situations(detected shortage, discrepancy between the price in the check declared), each of the parties keeps a proof of correctness. And in court cases that arise at the initiative of customers, a check is the only way for a store to prove its case and maintain its image.
45 grouping includes activities that are related to the sale, as well as the repair of cars or motorcycles. 46 and 47 include all activities that are related to sales. The main difference between 46 and 47 (wholesale and retail) is based on the predominance of a specific type of buyer in each group.
05 Aug 2018 1100In 2020, the last amendment to the OKVED code was made. Thanks to this edition, 1 and 1.1 will be canceled this year, and the look of the second edition is completely different from the previous ones, which introduces some difficulties in paperwork among entrepreneurs.
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The All-Russian classifier of types of economic activity is part of the activities of each individual enterprise, company or organization.
This classifier allows, relatively speaking, to divide companies in accordance with the direction of their services.
Such a system helps to learn as quickly as possible about the goods or services provided by the company, as well as to determine the main and additional areas and activities.
In fact, OKVED is the main source of information about the company and its legal activities. Until 2015, the first version of the classifier was in force on the territory of the Russian Federation.
In 2014, the management decided to make some amendments to this issue and the case was moving towards changing the code in 2014, however
OKVED-2 came into force only in 2015 and is valid until today. The code assigned to a title associated with the revision number of the title. Before that, there were codes 1 and 1.1, which are still in effect.
However, amendments to the old versions of the 2014 classifier should entail the abolition of their functioning and the recognition of only new version code called OKVED-2. Functioning old version will be filmed this year, 2020.
General points
There are a number of key points related to the OKVED system that you need to know:
| OKVED is a system | Allowing the classification of the activities of companies, organizations, individual and private enterprises |
| The basis for the creation of the system was the system of the European Union (hereinafter EU) | Which is called "Statistical classification of economic activities in the EU", also considered a directory of enterprises, classifying them according to their type of activity |
| Contains 21 sections | Under the name of each letter of the alphabet, respectively. Each of the sections is responsible for a separate branch of activity. Each of them also presents a different number of serial numbers that are responsible for the name of the group of this branch, that is, for its offshoot. For example, section A is called "Agriculture and forestry, hunting, fishing and fish farming" and includes groups 01, 02 and 03 with the names "Crop and animal husbandry", "Forestry and sawmills" and "Fishing" respectively. You can see the full table of sections and groups with decoding of codes and names below. |
| Each group from the section has more than one serial number | However, only the basic names are presented in the main table. Each group with its serial number has a number of sub-items, which include the narrowing of activities and the assignment of a code to each sub-group, up to a six-digit |
What it is
The All-Russian Classifier of Economic Activities (hereinafter referred to as OKVED) is nothing more than one of the documents from the set of documents all-Russian classifiers technical, economic and social information.
OKVED must be assigned to each opened company, organization or individual enterprise for the full entry of their documents into legal force.
The classifier divides organizations according to their activities. The activity itself according to this system is divided into:
- Main.
- Additional.
The core activity is the occupation in which the enterprise specializes and in which it, according to its idea, should surpass other competing companies.
An example is a car dealership. Such an institution chooses the sale of cars as its main activity.
Accordingly, ancillary activity is an occupation and provision of services in which an open institution does not specialize.
For example, a car dealership does not always provide repairs, washing or car insurance. Also, the salon is not obliged to sell auto parts, automotive parts, assemblies and accessories.
And because any of this, its owners can choose additional activity. Which would mean that the salon also provides the above services, but they are not targeted at the main audience attracted for sale.
What is its role
The role of the classifier can be reduced to several points, which were the purpose of its creation and three editions:
- Classification of organizations, private and individual enterprises and firms of any organizational and legal form according to the type of their activity.
- Assigning a separate code to each type of activity.
- regulation of this activity.
- Company surveillance.
- Access to the international level.
- Informing higher authorities.
Normative base
It is necessary to strictly monitor the compliance of the company's documentation with the current legislation.
Get the code according to the classifier - not the most basic to make entries in legal rights and opening an organization, company or individual enterprise.
It is important to remember a few things:
| Licensing | There are activities for which you need to obtain a license. In this case, even when obtaining the classifier code and correct design all documentation, actions of the firm will be considered illegal. Therefore, it is necessary to familiarize yourself with the list of activities requiring a license and obtain them before opening an enterprise. Obtaining a code is not obtaining a permit for an activity, but only fixing its presence |
| Organizational and legal form of a legal entity | This definition refers to the name under which your company will be officially registered, since this stage is one of the most important at the time the organization enters into its legal rights. The fact is that each company should be harmoniously compared with the type of its activity and official status. For example, a company of auditors will not closed society shareholders |
OKVED code in retail trade
From the current year, versions 1 and 1.1 lose their legal force and are no longer valid in the Russian Federation. Accordingly, each company must replace the code of its activities.
This does not require any special efforts, it is enough just to contact the appropriate organization and re-register the document regarding the opening of the company and assigning it an activity code in a particular industry.
If this is not done, the company will be listed as a completely different group with a different focus, which will lead law enforcement agencies to think about illegal activity during the check.
Video: OKVED how many and which ones to choose
For example, the former retail code is 52. And it also has a number of sub-items. However, according to the second edition, in honor of which the serial number was assigned to the current classifier, this industry has code 47 and the corresponding subparagraphs up to 47.99.5.
OKVED in this industry allows you to regulate the activities of official organizations of various sizes: specialized and non-specialized stores, kiosks, stalls, tents, as well as home sales, handing over goods in person, courier delivery, delivery by mail, etc.
Main activities
The main activities that appear in the classifier are reduced to the name of the sections, namely:
- Agriculture and forestry.
- Minerals.
- Processing industries.
- Electrical energy, gas, steam.
- Water supply, environmental cleanup.
- Construction.
- Trade.
- Transportation and savings.
- Hotels and restaurants.
- Publishing, cinema, Internet communications, telecommunications.
- Finance.
- Real estate.
- Science and technology.
- military activity.
- Education.
- The medicine.
- Culture.
- Sport.
- social organizations.
- farms.
- Extraterritorial companies.
Table with decoding
The table shows the section, group code related to retail and subgroups by main line of business in 2020.
The main areas in demand were derived against the background of statistical data related to the sectors of employment of companies in the Russian Federation for 2020.
The complete list of subgroups with codes contains one hundred items. Also, the table of OKVED of retail trade 2020 with decoding is provided by the official website.
| Section G | Wholesale and retail trade |
| The code | Name |
| 47 | Retail sale of goods other than vehicles category B |
| 47.1 | Retail trade in stores, without specialization in this type of activity |
| 47.11 | Food, drinks, cigarettes, low alcohol drinks (beer) |
| 47.11.1 | Frozen food |
| 47.11.2 | Fresh food, drinks, cigarettes |
| 47.11.3 | Lots of food, drinks and more food products in stores whose activity in this industry is additional |
| 47.19 | Other trade in stores without specialization (example: stores household appliances or building materials or timber from which food can be purchased, mineral water And so on) |
| 47.19.1 | Availability of food products in stores whose activities in this industry are complementary |
| 47.19.2 | department stores |
| 47.2 | Trade in food products, cigarettes in specialized stores |
| 47.21 | Fruits and vegetables |
| 47.22 | Meat and offal |
| 47.23 | Fish, crayfish, seafood, canned food |
| 47.24 | Bread and all flour products. Includes cakes and pastries to order |
| 47.25 | Drinks containing alcohol and drinks that do not contain alcohol |
| 47.26 | Cigarettes |
| 47.29 | Eggs, dairy products, oils, cereals, sugar |
| 47.3 | Non-food products, fuels, lubricants and fluids for motorcycles, finishing materials |
| 47.4 | Computers, phones, laptops, personal equipment |
| 47.5 | Household chemicals, clothes, textiles |
| 47.53 | Carpets |
| 47.59 | Furniture |
| 47.6 | Books, newspapers, music, sports equipment, boats, bicycles, tents, toys for children, jewelry |
| 47.7 | Other clothing outside stores |
| 47.72 | Shoes |
| 47.74 | Medical supplies |
| 47.78 | Cosmetics and perfumes, cameras, glasses, souvenirs, gas, weapons |
| 47.79 | Books. Second-use goods |
| 47.8 | Trade in tents, kiosks and other flowers, low-alcohol drinks |
| 47.9 | Via the Internet, at home, using mail services |
| 47.99 | Direct transfer of goods or transfer with the help of agents |
It is worth noting that OKVED for retail trade in non-specialized stores in 2020, that is, OKVED for an additional type of activity, is in the greatest demand this year among stores focused on building materials, household chemicals and other items not related to food.
OKVED is necessary for individual entrepreneurs when trade in building materials is organized. They make up a fairly large group.
It includes as wholesale trade, and retail. Depending on what format of activity is used, the list of areas of work is also determined.
The selection of designations that best meet the intentions of the IP is an extremely important point and this matter must be taken as seriously as possible. The task is greatly complicated great amount names of goods and related services. For example, some shops sell, among other things, tools, while others provide home delivery of purchased goods to the buyer, and others install equipment or repair it.
For this reason, if you are not sure that you can handle the task on your own, it is better to turn to specialists. Their services are not that expensive.
Nuances
In the process of registration actions, an individual entrepreneur is obliged to independently indicate in the documents the codes related to his type of activity. It would be useful to also give the designations of related works - this will avoid the need to make changes to the EGRIP in the future.
You can select the appropriate codes using the OKVED 2 classifier or other sources. The law does not prohibit indicating any number of directions, however, in without fail you must enter in the application one main code assigned to the type of activity through which you plan to extract at least 60 percent of your total income.
It should also be noted that only the first four digits of the code are indicated in the application for registration and in other documents being prepared. Do not bring others.
In addition, certain types of businesses are subject to compulsory licensing, which means that it is impossible to engage in it without the presence of permits.
OKVED codes for wholesale trade in building materials
First of all, you need to talk about wholesale trade - this type of activity has several codes.
For example, agency sales activities:
- wood products and building materials (46.13);
- universal range of specialized products (46.19).
Code 46.73 implies trading:
- timber;
- sanitary equipment;
- building materials.
Sale of hardware, equipment and accessories for heating and water supply - 46.74.
Non-specialized sales - 46.90.
Retail
Here the list of codes is much more extensive. In particular, retail sales through non-specialized stores of all product groups are designated as 47.19.
In other cases, when the goods are sold through specialized trading establishments, other data are indicated. The general subclass here is 47.52. In particular, when it comes to retail:
- hardware goods, then indicate 47.52.1;
- paint and varnish products - 47.52.2;
- sheet glass - 47.52.3;
- consumables and equipment necessary for their processing in the manufacture of handicrafts - 47.52.4;
- sanitary appliances - 47.52.5;
- machinery intended for working in a garden or vegetable garden, as well as inventory - 47.52.6;
- other building materials not included in other groups - 47.52.7;
- treated wood - 47.52.71;
- brick - 47.52.72;
- structures, both metallic and equally non-metallic - 47.52.73;
- prefabricated buildings made of wood (bathhouses, gazebos and garden toilets) - 47.52.74.
In general, retail trade organized in:
- specialized store, has a code - 47.78;
- tents and markets - 47.89;
- World Wide Web or by mail - 47.91;
Sales without a tent, outside the market or shop - 47.99.
If you intend to provide services for the delivery of purchased goods to your home, then you must specify the cargo transportation code - 49.41.