| 72230 | Land sales on a fee or contract basis | |
| 83530 | Land surveying services (e.g., marking of property, boundary marking) | |
| 73114 | Land transport equipment n.e.c., rental or leasing of without operator | |
| 54320 | Land, agricultural, preparation of | |
| 83222 | Land, commerical, aesthetic landscaping of | |
| 72240 | Land, non-residential, appraisal of, on a fee or contract basis | |
| 72230 | Land, non-residential, buying of, on a fee or contract basis | |
| 72230 | Land, non-residential, rental of, on a fee or contract basis | |
| 72230 | Land, non-residential, sales of, on a fee or contract basis | |
| 54330 | Land, recreation of | |
| 83222 | Land, residential, aesthetic landscaping of | |
| 72240 | Land, residential, appraisal of, on a fee or contract basis | |
| 72230 | Land, residential, buying of, on a fee or contract basis | |
| 72230 | Land, residential, rental of, on a fee or contract basis | |
| 72230 | Land, residential, sales of, on a fee or contract basis | |
| 72230 | Land, vacant, sales of, on a fee or contract basis | |
| 72130 | Land, vacant, subdivided, trade services of | |
| 72130 | Land, vacant, trade services of | |
| 49319 | Landing-craft | |
| 49640 | Landing-gear assemblies for aircraft | |
| 38450 | Landing-nets, for fish | |
| 49640 | Landing-skis, aircraft | |
| 49390 | Landing-stages, floating | |
| 83222 | Landscape architects, services of | |
| 83222 | Landscape architectural services | |
| 83222 | Landscaping construction, inspection services during | |
| 83222 | Landscaping site plans, preparation of | |
| 83222 | Landscaping specifications, preparation of | |
| 83222 | Landscaping working drawings, preparation of | |
| 83221 | Land-use programmes, development of | |
| 81240 | Languages, research and experimental development concerning | |
| 21612 | Lanolin, anhydrous | |
| 21612 | Lanolin, emulsified | |
| 21612 | Lanolin, hydrated | |
| 38991 | Lanterns for Christmas tree decoration | |
| 46539 | Lanterns for locomotives and railway rolling-stock, electric | |
| 46531 | Lanterns for railway rolling-stock, non-electric | |
| 38991 | Lanterns, Chinese | |
| 46531 | Lanterns, hand (excl. electric battery and magneto lamps) | |
| 46531 | Lanterns, locomotive, non-electric | |