| 67510 | Sales of bus tickets | |
| 72121 | Sales of condominiums and associated land | |
| 72222 | Sales of factories and associated land, on a fee or contract basis | |
| 72221 | Sales of flats and associated land, on a fee or contract basis | |
| 71521 | Sales of government bonds | |
| 72121 | Sales of houses and associated land | |
| 72221 | Sales of houses and associated land, on a fee or contract basis | |
| 71610 | Sales of insurance | |
| 72230 | Sales of land, on a fee or contract basis | |
| 96920 | Sales of lottery tickets | |
| 71521 | Sales of mutual funds | |
| 72222 | Sales of non-residential buildings and associated land, on a fee or contract basis | |
| 72230 | Sales of non-residential land, on a fee or contract basis | |
| 72222 | Sales of office buildings and associated land, on a fee or contract basis | |
| 67811 | Sales of package tours, on a fee or contract basis | |
| 71610 | Sales of pension products | |
| 68113 | Sales of postage stamps | |
| 67400 | Sales of railway tickets | |
| 72221 | Sales of residential buildings and associated land, on a fee or contract basis | |
| 72230 | Sales of residential land, on a fee or contract basis | |
| 67811 | Sales of tourist lodging, on a fee or contract basis | |
| 67811 | Sales of travel tickets, on a fee or contract basis | |
| 72230 | Sales of vacant land, on a fee or contract basis | |
| 83690 | Sales promotion services (if no orders are received) | |
| 35250 | Salicin | |
| 34130 | Salicyl alcohol | |
| 34310 | Salicylaldazine, luminescent | |
| 34170 | Salicylaldehyde | |
| 34150 | Salicylaldehyde hydrazone | |
| 35210 | Salicylic acid and its salts and esters | |
| 34140 | Salicylsulphonic acid | |
| 34130 | Saligenin | |
| 16200 | Saline solutions (excl. those put up as medicaments) | |
| 48253 | Salinometers (excl. floating) | |
| 48251 | Salinometers, floating | |
| 21230 | Salmon (incl. fillets), smoked, whether or not cooked before or during smoking but not otherwise processed | |
| 21230 | Salmon (incl. fillets), smoked, whether or not cooked before or during smoking but not otherwise processed, in airtight containers | |
| 21230 | Salmon, dried, whether or not salted, but not smoked (excl. fillets) | |
| 04120 | Salmon, fresh or chilled | |
| 21220 | Salmon, frozen | |