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Regulation (EC) No 1445/2007 ANNEX II

Regulation (EC) No 1445/2007 ANNEX II

Basic headings as defined in Article 3(e)

ANNEX IISupplementary provisions

ANNEX II Basic headings as defined in Article 3(e) BH No Description   INDIVIDUAL CONSUMPTION EXPENDITURE BY HOUSEHOLDS   FOOD AND NON-ALCOHOLIC BEVERAGES   Food   Bread and cereals [COICOP 01.1.1] 1 Rice 2 Other cereals, flour and other cereal products 3 Bread 4 Other bakery products 5 Pasta products   Meat [COICOP 01.1.2] 6 Beef and veal 7 Pork 8 Lamb, mutton and goat 9 Poultry 10 Other meats and edible offal 11 Delicatessen and other meat preparations   Fish and seafood [COICOP 01.1.3] 12 Fresh, chilled or frozen fish and seafood 13 Preserved or processed fish and seafood   Milk, cheese and eggs [COICOP 01.1.4] 14 Fresh milk 15 Preserved milk and other milk products 16 Cheese 17 Eggs and egg-based products   Oils and fats [COICOP 01.1.5] 18 Butter 19 Margarine 20 Other edible oils and fats   Fruit [COICOP 01.1.6] 21 Fresh or chilled fruit 22 Frozen, preserved or processed fruit and fruit-based products   Vegetables [COICOP 01.1.7] 23 Fresh or chilled vegetables other than potatoes 24 Fresh or chilled potatoes 25 Frozen, preserved or processed vegetables and vegetable-based products   Sugar, jam, honey, chocolate and confectionery [COICOP 01.1.8] 26 Sugar 27 Jams, marmalades and honey 28 Confectionery, chocolate and other cocoa preparations 29 Edible ice, ice-cream and sorbet   Food products n.e.c. [COICOP 01.1.9] 30 Food products n.e.c.   Non-alcoholic beverages   Coffee, tea and cocoa [COICOP 01.2.1] 31 Coffee, tea and cocoa   Mineral waters, soft drinks, fruit and vegetable juices [COICOP 01.2.2] 32 Mineral waters 33 Soft drinks and concentrates 34 Fruit and vegetable juices   ALCOHOLIC BEVERAGES, TOBACCO AND NARCOTICS   Alcoholic beverages   Spirits [COICOP 02.1.1] 35 Spirits   Wine [COICOP 02.1.2] 36 Wine   Beer [COICOP 02.1.3] 37 Beer   Tobacco   Tobacco [COICOP 02.2.0] 38 Tobacco   Narcotics   Narcotics [COICOP 02.3.0] 39 Narcotics   CLOTHING AND FOOTWEAR   Clothing   Clothing materials [COICOP 03.1.1] 40 Clothing materials   Garments [COICOP 03.1.2] 41 Men's clothing 42 Women's clothing 43 Children's and infants' clothing   Other articles of clothing and clothing accessories [COICOP 03.1.3] 44 Other articles of clothing and clothing accessories   Cleaning, repair and hire of clothing [COICOP 03.1.4] 45 Cleaning, repair and hire of clothing   Footwear   Shoes and other footwear [COICOP 03.2.1] 46 Men's footwear 47 Women's footwear 48 Children's and infants' footwear   Repair and hire of footwear [COICOP 03.2.2] 49 Repair and hire of footwear   HOUSING, WATER, ELECTRICITY, GAS AND OTHER FUELS   Actual rentals for housing   Actual rentals for housing [COICOP 04.1.1 and 04.1.2] 50 Actual rentals for housing   Imputed rentals for housing   Imputed rentals for housing [COICOP 04.2.1 and 04.2.2] 51 Imputed rentals for housing   Maintenance and repair of the dwelling   Materials for the maintenance and repair of the dwelling [COICOP 04.3.1] 52 Materials for the maintenance and repair of the dwelling   Services for the maintenance and repair of the dwelling [COICOP 04.3.2] 53 Services for the maintenance and repair of the dwelling   Water supply and miscellaneous services relating to the dwelling   Water supply [COICOP 04.4.1] 54 Water supply   Miscellaneous services relating to the dwelling [COICOP 04.4.2, 04.4.3 and 04.4.4] 55 Miscellaneous services relating to the dwelling   Electricity, gas and other fuels   Electricity [COICOP 04.5.1] 56 Electricity   Gas [COICOP 04.5.2] 57 Gas   Liquid fuels [COICOP 04.5.3] 58 Liquid fuels   Solid fuels [COICOP 04.5.4] 59 Solid fuels   Heat energy [COICOP 04.5.5] 60 Heat energy   FURNISHINGS, HOUSEHOLD EQUIPMENT AND ROUTINE HOUSEHOLD MAINTENANCE   Furniture and furnishings, carpets and other floor coverings   Furniture and furnishings [COICOP 05.1.1] 61 Kitchen furniture 62 Bedroom furniture 63 Living-room and dining-room furniture 64 Other furniture and furnishings   Carpets and other floor coverings [COICOP 05.1.2] 65 Carpets and other floor coverings   Repair of furniture, furnishings and floor coverings [COICOP 05.1.3] 66 Repair of furniture, furnishings and floor coverings   Household textiles   Household textiles [COICOP 05.2.0] 67 Household textiles   Household appliances   Major household appliances whether electric or not [COICOP 05.3.1] 68 Major household appliances whether electric or not   Small electric household appliances [COICOP 05.3.2] 69 Small electric household appliances   Repair of household appliances [COICOP 05.3.3] 70 Repair of household appliances   Glassware, tableware and household utensils   Glassware, tableware and household utensils [COICOP 05.4.0] 71 Glassware, tableware and household utensils   Tools and equipment for house and garden   Major tools and equipment [COICOP 05.5.1] 72 Major tools and equipment   Small tools and miscellaneous accessories [COICOP 05.5.2] 73 Small tools and miscellaneous accessories   Goods and services for routine household maintenance   Non-durable household goods [COICOP 05.6.1] 74 Non-durable household goods   Domestic services and household services [COICOP 05.6.2] 75 Domestic services 76 Household services   HEALTH   Medical products, appliances and equipment   Pharmaceutical products [COICOIP 06.1.1] 77 Pharmaceutical products   Other medical products [COICOP 06.1.2] 78 Other medical products   Therapeutic appliances and equipment [COICOP 06.1.3] 79 Therapeutic appliances and equipment   Out-patient services   Medical Services [COICOP 06.2.1] 80 Medical Services   Dental services [COICOP 06.2.2] 81 Dental services   Paramedical services [COICOP 06.2.3] 82 Paramedical services   Hospital services   Hospital services [COICOP 06.3.0] 83 Hospital services   TRANSPORT   Purchase of vehicles   Motor cars [COICOP 07.1.1] 84 Motor cars with diesel engine 85 Motor cars with petrol engine of cubic capacity of less than 1 200 cc 86 Motor cars with petrol engine of cubic capacity of 1 200 cc to 1 699 cc 87 Motor cars with petrol engine of cubic capacity of 1 700 cc to 2 999 cc 88 Motor cars with petrol engine of cubic capacity of 3 000 cc and over   Motor cycles [COICOP 07.1.2] 89 Motor cycles   Bicycles [COICOP 07.1.3] 90 Bicycles   Animal-drawn vehicles [COICOP 07.1.4] 91 Animal-drawn vehicles   Operation of personal transport equipment   Spare parts and accessories for personal transport equipment [COICOP 07.2.1] 92 Spare parts and accessories for personal transport equipment   Fuels and lubricants for personal transport equipment [COICOP 07.2.2] 93 Fuels and lubricants for personal transport equipment   Maintenance and repair of personal transport equipment [COICOP 07.2.3] 94 Maintenance and repair of personal transport equipment   Other services in respect of personal transport equipment [COICOP 07.2.4] 95 Other services in respect of personal transport equipment   Transport services   Passenger transport by railway [COICOP 07.3.1] 96 Passenger transport by railway   Passenger transport by road [COICOP 07.3.2] 97 Passenger transport by road   Passenger transport by air [COICOP 07.3.3] 98 Passenger transport by air   Passenger transport by sea and inland waterway [COICOP 07.3.4] 99 Passenger transport by sea and inland waterway   Combined passenger transport [COICOP 07.3.5] 100 Combined passenger transport   Other purchased transport services [COICOP 07.3.6] 101 Other purchased transport services   COMMUNICATION   Postal services   Postal service s [COICOP 08.1.0] 102 Postal services   Telephone and telefax equipment   Telephone and telefax equipment [COICOP 08.2.0] 103 Telephone and telefax equipment   Telephone and telefax services   Telephone and telefax services [COICOP 08.3.0] 104 Telephone and telefax services   RECREATION AND CULTURE   Audio-visual, photographic and information processing equipment   Equipment for the reception, recording and reproduction of sound and pictures [COICOP 09.1.1] 105 Equipment for the reception, recording and reproduction of sound and pictures   Photographic and cinematographic equipment and optical instruments [COICOP 09.1.2] 106 Photographic and cinematographic equipment and optical instruments   Information processing equipment [COICOP 09.1.3] 107 Information processing equipment   Recording media [COICOP 09.1.4] 108 Pre-recorded recording media 109 Unrecorded recording media   Repair of audio-visual, photographic and information processing equipment [COICOP 09.1.5] 110 Repair of audio-visual, photographic and information processing equipment   Other major durables for recreation and culture   Major durables for outdoor recreation [COICOP 09.2.1] 111 Major durables for outdoor recreation   Musical instruments and major durables for indoor recreation [COICOP 09.2.2] 112 Musical instruments and major durables for indoor recreation   Maintenance and repair of other major durables for recreation and culture [COICOP 09.2.3] 113 Maintenance and repair of other major durables for recreation and culture   Other recreational items and equipment, gardens and pets   Games, toys and hobbies [COICOP 09.3.1] 114 Games, toys and hobbies   Equipment for sport, camping and open-air recreation [COICOP 09.3.2] 115 Equipment for sport, camping and open-air recreation   Gardens, plants and flowers [COICOP 09.3.3] 116 Gardens, plants and flowers   Pets and related products [COICOP 09.3.4] 117 Pets and related products   Veterinary and other services for pets [COICOP 09.3.5] 118 Veterinary and other services for pets   Recreational and cultural services   Recreational and sporting services [COICOP 09.4.1] 119 Recreational and sporting services   Cultural services [COICOP 09.4.2] 120 Photographic services 121 Other cultural services   Games of chance [COICOP 09.4.3] 122 Games of chance   Newspapers, books and stationery   Books [COICOP 09.5.1] 123 Books   Newspapers and periodicals [COICOP 09.5.2] 124 Newspapers and periodicals   Miscellaneous printed matter, stationery and drawing materials [COICOP 09.5.3 and 09.5.4] 125 Miscellaneous printed matter, stationery and drawing materials   Package holidays   Package holidays [COICOP 09.6.0] 126 Package holidays   EDUCATION   Pre-primary and primary education   Pre-primary and primary education [COICOP 10.1.0] 127 Pre-primary and primary education   Secondary education   Secondary education [COICOP 10.2.0] 128 Secondary education   Post-secondary non-tertiary education   Post-secondary non-tertiary education [COICOP 10.3.0] 129 Post-secondary non-tertiary education   Tertiary education   Tertiary education [COICOP 10.4.0] 130 Tertiary education   Education not definable by level   Education not definable by level [COICOP 10.5.0] 131 Education not definable by level   RESTAURANTS AND HOTELS   Catering services   Restaurants, cafés and the like [COICOP 11.1.1] 132 Restaurant services whatever the type of establishment 133 Pubs, bars, cafés, tea rooms and the like   Canteens [COICOP 11.1.2] 134 Canteens   Accommodation services   Accommodation services [COICOP 11.2.0] 135 Accommodation services   MISCELLANEOUS GOODS AND SERVICES   Personal care   Hairdressing salons and personal grooming establishments [COICOP 12.1.1] 136 Hairdressing salons and personal grooming establishments   Electric appliances for personal care [COICOP 12.1.2] 137 Electric appliances for personal care   Other appliances, articles and products for personal care [COICOP 12.1.3] 138 Other appliances, articles and products for personal care   Prostitution   Prostitution [COICOP 12.2.0] 139 Prostitution   Personal effects n.e.c.   Jewellery, clocks and watches [COICOP 12.3.1] 140 Jewellery, clocks and watches   Other personal effects [COICOP 12.3.2] 141 Other personal effects   Social protection   Social protection [COICOP 12.4.0] 142 Social protection   Insurance   Insurance [COICOP 12.5.1, 12.5.2, 12.5.3, 12.5.4 and 12.5.5] 143 Insurance   Financial services n.e.c.   FISIM [COICOP 12.6.1] 144 FISIM   Other financial services n.e.c. [COICOP 12.6.2] 145 Other financial services n.e.c.   Other services n.e.c.   Other services n.e.c. [COICOP 12.7.0] 146 Other services n.e.c.   BALANCE OF EXPENDITURE OF RESIDENT ABROAD AND EXPENDITURE OF NON-RESIDENTS ON THE ECONOMIC TERRITORY   Final consumption expenditure of resident households in the rest of the world   Final consumption expenditure of resident households in the rest of the world 147 Final consumption expenditure of resident households in the rest of the world   Final consumption expenditure of non-resident households on the economic territory   Final consumption expenditure of non-resident households on the economic territory 148 Final consumption expenditure of non-resident households on the economic territory   INDIVIDUAL CONSUMPTION EXPENDITURE BY NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS   HOUSING   Housing   Housing [COPNI 01.0.0] 149 Housing   HEALTH   Health   Health [COPNI 02.1.1 to 02.6.0] 150 Health   RECREATION AND CULTURE   Recreation and culture   Recreation and culture [COPNI 03.1.0 and 03.2.0] 151 Recreation and culture   EDUCATION   Education   Education [COPNI 04.1.0 to 04.7.0] 152 Education   SOCIAL PROTECTION   Social protection   Social protection [COPNI 05.1.0 and 05.2.0] 153 Social protection   OTHER SERVICES   Other services   Other services [COPNI 06.0.0 to 09.2.0] 154 Other services   INDIVIDUAL CONSUMPTION EXPENDITURE BY GOVERNMENT   HOUSING   Housing   Housing 155 Housing   HEALTH   Health benefits and reimbursements   Medical products, appliances and equipment 156 Pharmaceutical products 157 Other medical products 158 Therapeutic appliances and equipment   Health services 159 Out-patient medical services 160 Out-patient dental services 161 Out-patient paramedical services 162 Hospital services   Production of health services   Compensation of employees 163 Physicians 164 Nurses and other medical staff 165 Non-medical staff   Intermediate consumption 166 Pharmaceutical products 167 Other medical goods 168 Therapeutic appliances and equipment 169 Intermediate consumption n.e.c.   Gross operating surplus 170 Gross operating surplus   Net taxes on production 171 Net taxes on production   Receipts from sales 172 Receipts from sales   RECREATION AND CULTURE   Recreation and culture   Recreation and culture 173 Recreation and culture   EDUCATION   Education benefits and reimbursements   Education benefits and reimbursements 174 Education benefits and reimbursements   Production of education services   Compensation of employees 175 Pre-primary and primary education 176 Secondary education 177 Post-secondary non-tertiary education 178 Tertiary education   Intermediate consumption 179 Intermediate consumption   Gross operating surplus 180 Gross operating surplus   Net taxes on production 181 Net taxes on production   Receipts from sales 182 Receipt from sales   SOCIAL PROTECTION   Social protection   Social protection 183 Social protection   COLLECTIVE CONSUMPTION EXPENDITURE BY GOVERNMENT   COLLECTIVE SERVICES   Collective services   Compensation of employees 184 Compensation of employees (collective services relating to defence) 185 Compensation of employees (collective services other than defence)   Intermediate consumption 186 Intermediate consumption (collective services relating to defence) 187 Intermediate consumption (collective services other than defence)   Gross operating surplus 188 Gross operating surplus   Net taxes on production 189 Net taxes on production   Receipts from sales 190 Receipts from sales   EXPENDITURE ON GROSS FIXED CAPITAL FORMATION   MACHINERY AND EQUIPMENT   Metal products and equipment   Fabricated metal products, except machinery and equipment [CPA 28.11 to 28.75] 191 Fabricated metal products, except machinery and equipment   General purpose machinery [CPA 29.11 to 29.24] 192 Engines and turbines, pumps and compressors 193 Other general purpose machinery   Special purpose machinery [CPA 29.31 to 29.72] 194 Agricultural and forestry machinery 195 Machine tools 196 Machinery for metallurgy, mining, quarrying and construction 197 Machinery for food, beverages and tobacco processing 198 Machinery for textile, apparel and leather production 199 Other special purpose machinery   Electrical and optical equipment [CPA 30.01 to 33.50] 200 Office machinery 201 Computers and other information processing equipment 202 Electrical machinery and apparatus 203 Radio, television and communications equipment and apparatus 204 Medical, precision and optical instruments, watches and clocks   Other manufactured goods n.e.c. [CPA 36.11 to 36.63] 205 Other manufactured goods n.e.c.   Transport equipment   Road transport equipment [CPA 34.10 to 34.30 and 35.41 to 35.50] 206 Motor vehicles, trailers and semi-trailers 207 Other road transport   Other transport equipment [CPA 35.11 to 35.30] 208 Ships, boats, steamers, tugs, floating platforms, rigs 209 Locomotives and rolling stock 210 Aircraft, helicopters and other aeronautical equipment   CONSTRUCTION   Residential buildings   One and two dwelling buildings [CPA division 45] 211 One or two dwelling buildings   Multi-dwelling buildings [CPA division 45] 212 Multi-dwelling buildings   Non-residential buildings   Agricultural buildings [CPA division 45] 213 Agricultural buildings   Industrial buildings and warehouses [CPA division 45] 214 Industrial buildings and warehouses   Commercial buildings [CPA division 45] 215 Commercial buildings   Other non-residential buildings [CPA division 45] 216 Other non-residential buildings   Civil engineering works   Transport infrastructures [CPA division 45] 217 Transport infrastructures   Pipelines, communication and power lines [CPA division 45] 218 Pipelines, communication and power lines   Other civil engineering works [CPA division 45] 219 Other civil engineering works   OTHER PRODUCTS   Other products   Products of agriculture, forestry, fisheries and aquaculture [CPA divisions 01, 02 and 05] 220 Products of agriculture, forestry, fisheries and aquaculture   Software [CPA 72.20] 221 Software   Other products n.e.c. [CPA n.e.c.] 222 Other products n.e.c.   CHANGES IN INVENTORIES AND ACQUISITIONS LESS DISPOSALS OF VALUABLES   CHANGES IN INVENTORIES   Changes in inventories   Changes in inventories 223 Changes in inventories   ACQUISITIONS LESS DISPOSALS OF VALUABLES   Acquisitions less disposals of valuables   Acquisitions less disposals of valuables 224 Acquisitions less disposals of valuables   BALANCE OF EXPORTS AND IMPORTS   EXPORTS OF GOODS AND SERVICES   Exports of goods   Exports of goods to the EU and institutions of the EU 225 Exports of goods to EU countries 226 Exports of goods to institutions of the EU   Exports of goods to third countries and international organisations 227 Exports of goods to third countries and international organisations   Exports of services   Exports of services to the EU and institutions of the EU 228 Exports of services to EU countries 229 Exports of services to institutions of the EU   Exports of services to third countries and international organisations 230 Exports of services to third countries and international organisations   IMPORTS OF GOODS AND SERVICES   Imports of goods   Imports of goods from the EU and institutions of the EU 231 Imports of goods from EU countries 232 Imports of goods from institutions of the EU   Imports of goods from third countries and international organisations 233 Imports of goods from third countries and international organisations   Imports of services   Imports of services from the EU and institutions of the EU 234 Imports of services from EU countries 235 Imports of services from institutions of the EU   Imports of services from third countries and international organisations 236 Imports of services from third countries and international organisations

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Other provisions in Regulation (EC) No 1445/2007

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationANNEX II of Regulation (EC) No 1445/2007 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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