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Detailed structure and explanatory notes
COICOP code 07.3Structure Notes
This Group is divided into the following Classes:
Purchases of transport services are generally classified by mode of transport. When a ticket covers two or more modes of transport - for example, intra-urban bus and underground or inter-urban train and ferry - and the expenditure cannot be apportioned between them, then such purchases should be classified in (07.3.5).
Costs of meals, snacks, drinks, refreshments or accommodation services have to be included if covered by the fare and not separately priced. If separately priced, these costs have to be classified in Division 11.
School transport services are included, but ambulance services are excluded (06.2.3).
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