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Detailed structure and explanatory notes

CPC Ver.1.1 code 73


  • Section: 7 - Financial and related services; real estate services; and rental and leasing services
  • Division: 73 - Leasing or rental services without operator


This Division is divided into the following Groups:

  • 731 - Leasing or rental services concerning machinery and equipment without operator
  • 732 - Leasing or rental services concerning other goods
  • 733 - Licensing services for the right to use non-financial intangible assets

Explanatory note

This division does not include:
- leasing services of machinery and equipment of personal and household goods on a purely financial service basis (i.e. financial leasing), cf. 71100

Note: the duration of the rental service is irrelevant for its classification

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