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Detailed structure and explanatory notes
COICOP code 09.2.1Structure Notes
- Camper vans, caravans and trailers;
- aeroplanes, microlight aircraft, gliders, hang-gliders and hot-air balloons;
- boats, outboard motors, sails, rigging and superstructures;
- horses and ponies, horse or pony-drawn vehicles and related equipment (harnesses, bridles, reins, saddles, etc.);
- major items for games and sport such as canoes, kayaks, windsurfing boards, sea-diving equipment and golf carts.
Includes: fitting out of boats, camper vans, caravans, etc.
Excludes: horses and ponies, horse or pony-drawn vehicles and related equipment purchased for personal transport (07.1.4); inflatable boats, rafts and swimming pools for children and the beach (09.3.2).
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