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| 44213 | Lathes, parallel or vertical, for working metal, numerically controlled, single or multispindle, whether or not automatic | |
| 44213 | Lathes, parallel or vertical, for working metal, whether or not automatic, single or multi-spindle, not numerically controlled | |
| 54720 | Lathing work, construction of | |
| 31510 | Laths of coniferous wood, not over 6 mm thick | |
| 31510 | Laths of non-coniferous wood, not over 6 mm thick | |
| 31100 | Laths, of a thickness exceeding 6 mm, of coniferous wood | |
| 31100 | Laths, of a thickness exceeding 6 mm, of non-coniferous wood | |
| 49630 | Launch vehicles for satellites | |
| 49630 | Launch vehicles for spacecraft | |
| 44720 | Launchers, missile, military | |
| 44919 | Launchers, rocket, non-propelling | |
| 44720 | Launchers, rocket, propelling-type | |
| 49490 | Launches (pleasure craft) | |
| 43134 | Launching gear for aircraft (excl. for gliders; excl. non-propelling rocket-launching ramps) | |
| 65320 | Launching of satellites into space | |
| 97130 | Laundry depots, washing, cleaning and ironing for | |
| 34170 | Lauraldehyde | |
| 34139 | Lauryl alcohol, chemically defined | |
| 34139 | Lauryl alcohol, crude | |
| 37690 | Lava, cut or sawn, with a flat or even surface (excl. setts, kerbstones and flagstones) | |
| 37690 | Lava, further worked than roughly split or squared | |
| 15130 | Lava, unworked or not further worked than roughly split, roughly squared or squared by sawing | |
| 37210 | Lavatories, ceramic (excl. of porcelain or china) | |
| 37210 | Lavatories, ceramic, of porcelain or china | |
| 91270 | Law courts related administrative services | |
| 91270 | Law courts, civil, administrative services related to the operation of | |
| 91270 | Law courts, criminal, administrative services related to the operation of | |
| 82120 | Law, administrative, legal advisory services concerning | |
| 82120 | Law, administrative, legal representation concerning | |
| 81213 | Law, civil, research and experimental development concerning | |
| 82110 | Law, criminal, legal advisory and related services concerning | |
| 82110 | Law, criminal, legal representation and related services concerning | |
| 81213 | Law, criminal, research and experimental development concerning | |
| 82120 | Law, other than criminal, drafting of legal documentation in relation to | |
| 81213 | Law, private, research and experimental development concerning | |
| 81213 | Law, public, research and experimental development concerning | |
| 62386 | Lawn and garden equipment, mail order retail trade services of | |
| 62186 | Lawn and garden equipment, non-specialized store retail trade services of | |
| 62486 | Lawn and garden equipment, other non-store retail trade services of | |
| 62586 | Lawn and garden equipment, retail trade services of, on a fee or contract basis | |
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