| 32700 | Pads, memorandum | |
| 38972 | Pads, of hair | |
| 32700 | Pads, paper, bound, for entering telephone numbers | |
| 42912 | Pads, polishing, of aluminium | |
| 42912 | Pads, polishing, of copper | |
| 42912 | Pads, polishing, of iron or steel | |
| 42912 | Pads, scouring, of aluminium | |
| 42912 | Pads, scouring, of copper | |
| 42912 | Pads, scouring, of iron or steel | |
| 27190 | Pads, shoe-polishing, of textile materials (excl. those impregnated with polish) | |
| 28238 | Pads, textile, for apparel, not knitted or crocheted | |
| 27998 | Pads, textile, for polishing machines | |
| 93122 | Paediatric consultation services | |
| 93123 | Paedodontic services | |
| 87153 | Pagers, maintenance and repair of | |
| 73125 | Pagers, rental or leasing of, without operator | |
| 47223 | Paging alert devices, designed to emit a sound (or a visual) signal on receiving a pre-set radio signal | |
| 84131 | Paging services, alphanumeric | |
| 84131 | Paging services, numeric | |
| 48251 | Pagoscopes | |
| 44139 | Pails for milking machines | |
| 37221 | Pails, of ceramics other than porcelain or china | |
| 36270 | Pails, of unhardened non-cellular vulcanized rubber | |
| 42911 | Pails, sanitary, of aluminium | |
| 42911 | Pails, sanitary, of iron or steel | |
| 36940 | Pails, sanitary, of plastics | |
| 37221 | Pails, sanitary, of porcelain or china | |
| 31700 | Pails, wooden (coopers' products) | |
| 42999 | Pails, zinc, for household use | |
| 88909 | Paint brushes manufacturing services | |
| 88425 | Paint manufacturing services | |
| 88909 | Paint pads and rollers manufacturing services | |
| 54730 | Paint removal services | |
| 35110 | Paint removers, organic, composite | |
| 35120 | Paint sets, children's | |
| 38993 | Paintbrushes | |
| 96320 | Painters, services of | |
| 43923 | Painting apparatus, electrostatic | |
| 54211 | Painting markings on roads and other paved surfaces | |
| 88901 | Painting of furniture | |