My bookmarksSign up free

Regulation (EU) 2016/792 ANNEX I

Regulation (EU) 2016/792 ANNEX I

ANNEX ISupplementary provisions

ANNEX I EUROPEAN CLASSIFICATION OF INDIVIDUAL CONSUMPTION ACCORDING TO PURPOSE (ECOICOP) 01 FOOD AND NON-ALCOHOLIC BEVERAGES 01.1 Food 01.1.1 Bread and cereals 01.1.1.1 Rice 01.1.1.2 Flours and other cereals 01.1.1.3 Bread 01.1.1.4 Other bakery products 01.1.1.5 Pizza and quiche 01.1.1.6 Pasta products and couscous 01.1.1.7 Breakfast cereals 01.1.1.8 Other cereal products 01.1.2 Meat 01.1.2.1 Beef and veal 01.1.2.2 Pork 01.1.2.3 Lamb and goat 01.1.2.4 Poultry 01.1.2.5 Other meats 01.1.2.6 Edible offal 01.1.2.7 Dried, salted or smoked meat 01.1.2.8 Other meat preparations 01.1.3 Fish and seafood 01.1.3.1 Fresh or chilled fish 01.1.3.2 Frozen fish 01.1.3.3 Fresh or chilled seafood 01.1.3.4 Frozen seafood 01.1.3.5 Dried, smoked or salted fish and seafood 01.1.3.6 Other preserved or processed fish and seafood-based preparations 01.1.4 Milk, cheese and eggs 01.1.4.1 Fresh whole milk 01.1.4.2 Fresh low fat milk 01.1.4.3 Preserved milk 01.1.4.4 Yoghurt 01.1.4.5 Cheese and curd 01.1.4.6 Other milk products 01.1.4.7 Eggs 01.1.5 Oils and fats 01.1.5.1 Butter 01.1.5.2 Margarine and other vegetable fats 01.1.5.3 Olive oil 01.1.5.4 Other edible oils 01.1.5.5 Other edible animal fats 01.1.6 Fruit 01.1.6.1 Fresh or chilled fruit 01.1.6.2 Frozen fruit 01.1.6.3 Dried fruit and nuts 01.1.6.4 Preserved fruit and fruit-based products 01.1.7 Vegetables 01.1.7.1 Fresh or chilled vegetables other than potatoes and other tubers 01.1.7.2 Frozen vegetables other than potatoes and other tubers 01.1.7.3 Dried vegetables, other preserved or processed vegetables 01.1.7.4 Potatoes 01.1.7.5 Crisps 01.1.7.6 Other tubers and products of tuber vegetables 01.1.8 Sugar, jam, honey, chocolate and confectionery 01.1.8.1 Sugar 01.1.8.2 Jams, marmalades and honey 01.1.8.3 Chocolate 01.1.8.4 Confectionery products 01.1.8.5 Edible ices and ice cream 01.1.8.6 Artificial sugar substitutes 01.1.9 Food products n.e.c. 01.1.9.1 Sauces, condiments 01.1.9.2 Salt, spices and culinary herbs 01.1.9.3 Baby food 01.1.9.4 Ready-made meals 01.1.9.9 Other food products n.e.c. 01.2 Non-alcoholic beverages 01.2.1 Coffee, tea and cocoa 01.2.1.1 Coffee 01.2.1.2 Tea 01.2.1.3 Cocoa and powdered chocolate 01.2.2 Mineral waters, soft drinks, fruit and vegetable juices 01.2.2.1 Mineral or spring waters 01.2.2.2 Soft drinks 01.2.2.3 Fruit and vegetable juices 02 ALCOHOLIC BEVERAGES, TOBACCO AND NARCOTICS 02.1 Alcoholic beverages 02.1.1 Spirits 02.1.1.1 Spirits and liqueurs 02.1.1.2 Alcoholic soft drinks 02.1.2 Wine 02.1.2.1 Wine from grapes 02.1.2.2 Wine from other fruits 02.1.2.3 Fortified wines 02.1.2.4 Wine-based drinks 02.1.3 Beer 02.1.3.1 Lager beer 02.1.3.2 Other alcoholic beer 02.1.3.3 Low and non-alcoholic beer 02.1.3.4 Beer-based drinks 02.2 Tobacco 02.2.0 Tobacco 02.2.0.1 Cigarettes 02.2.0.2 Cigars 02.2.0.3 Other tobacco products 02.3 Narcotics 02.3.0 Narcotics 02.3.0.0 Narcotics 03 CLOTHING AND FOOTWEAR 03.1 Clothing 03.1.1 Clothing materials 03.1.1.0 Clothing materials 03.1.2 Garments 03.1.2.1 Garments for men 03.1.2.2 Garments for women 03.1.2.3 Garments for infants (0 to 2 years) and children (3 to 13 years) 03.1.3 Other articles of clothing and clothing accessories 03.1.3.1 Other articles of clothing 03.1.3.2 Clothing accessories 03.1.4 Cleaning, repair and hire of clothing 03.1.4.1 Cleaning of clothing 03.1.4.2 Repair and hire of clothing 03.2 Footwear 03.2.1 Shoes and other footwear 03.2.1.1 Footwear for men 03.2.1.2 Footwear for women 03.2.1.3 Footwear for infants and children 03.2.2 Repair and hire of footwear 03.2.2.0 Repair and hire of footwear 04 HOUSING, WATER, ELECTRICITY, GAS AND OTHER FUELS 04.1 Actual rentals for housing 04.1.1 Actual rentals paid by tenants 04.1.1.0 Actual rentals paid by tenants 04.1.2 Other actual rentals 04.1.2.1 Actual rentals paid by tenants for secondary residences 04.1.2.2 Garage rentals and other rentals paid by tenants 04.2 Imputed rentals for housing 04.2.1 Imputed rentals of owner-occupiers 04.2.1.0 Imputed rentals of owner-occupiers 04.2.2 Other imputed rentals 04.2.2.0 Other imputed rentals 04.3 Maintenance and repair of the dwelling 04.3.1 Materials for the maintenance and repair of the dwelling 04.3.1.0 Materials for the maintenance and repair of the dwelling 04.3.2 Services for the maintenance and repair of the dwelling 04.3.2.1 Services of plumbers 04.3.2.2 Services of electricians 04.3.2.3 Maintenance services for heating systems 04.3.2.4 Services of painters 04.3.2.5 Services of carpenters 04.3.2.9 Other services for maintenance and repair of the dwelling 04.4 Water supply and miscellaneous services relating to the dwelling 04.4.1 Water supply 04.4.1.0 Water supply 04.4.2 Refuse collection 04.4.2.0 Refuse collection 04.4.3 Sewage collection 04.4.3.0 Sewage collection 04.4.4 Other services relating to the dwelling n.e.c. 04.4.4.1 Maintenance charges in multi-occupied buildings 04.4.4.2 Security services 04.4.4.9 Other services related to dwelling 04.5 Electricity, gas and other fuels 04.5.1 Electricity 04.5.1.0 Electricity 04.5.2 Gas 04.5.2.1 Natural gas and town gas 04.5.2.2 Liquefied hydrocarbons (butane, propane, etc.) 04.5.3 Liquid fuels 04.5.3.0 Liquid fuels 04.5.4 Solid fuels 04.5.4.1 Coal 04.5.4.9 Other solid fuels 04.5.5 Heat energy 04.5.5.0 Heat energy 05 FURNISHINGS, HOUSEHOLD EQUIPMENT AND ROUTINE HOUSEHOLD MAINTENANCE 05.1 Furniture and furnishings, carpets and other floor coverings 05.1.1 Furniture and furnishings 05.1.1.1 Household furniture 05.1.1.2 Garden furniture 05.1.1.3 Lighting equipment 05.1.1.9 Other furniture and furnishings 05.1.2 Carpets and other floor coverings 05.1.2.1 Carpets and rugs 05.1.2.2 Other floor coverings 05.1.2.3 Services of laying of fitted carpets and floor coverings 05.1.3 Repair of furniture, furnishings and floor coverings 05.1.3.0 Repair of furniture, furnishings and floor coverings 05.2 Household textiles 05.2.0 Household textiles 05.2.0.1 Furnishing fabrics and curtains 05.2.0.2 Bed linen 05.2.0.3 Table linen and bathroom linen 05.2.0.4 Repair of household textiles 05.2.0.9 Other household textiles 05.3 Household appliances 05.3.1 Major household appliances whether electric or not 05.3.1.1 Refrigerators, freezers and fridge-freezers 05.3.1.2 Clothes washing machines, clothes drying machines and dish washing machines 05.3.1.3 Cookers 05.3.1.4 Heaters, air conditioners 05.3.1.5 Cleaning equipment 05.3.1.9 Other major household appliances 05.3.2 Small electric household appliances 05.3.2.1 Food processing appliances 05.3.2.2 Coffee machines, tea makers and similar appliances 05.3.2.3 Irons 05.3.2.4 Toasters and grills 05.3.2.9 Other small electric household appliances 05.3.3 Repair of household appliances 05.3.3.0 Repair of household appliances 05.4 Glassware, tableware and household utensils 05.4.0 Glassware, tableware and household utensils 05.4.0.1 Glassware, crystal-ware, ceramic ware and chinaware 05.4.0.2 Cutlery, flatware and silverware 05.4.0.3 Non-electric kitchen utensils and articles 05.4.0.4 Repair of glassware, tableware and household utensils 05.5 Tools and equipment for house and garden 05.5.1 Major tools and equipment 05.5.1.1 Motorised major tools and equipment 05.5.1.2 Repair, leasing and rental of major tools and equipment 05.5.2 Small tools and miscellaneous accessories 05.5.2.1 Non-motorised small tools 05.5.2.2 Miscellaneous small tool accessories 05.5.2.3 Repair of non-motorised small tools and miscellaneous accessories 05.6 Goods and services for routine household maintenance 05.6.1 Non-durable household goods 05.6.1.1 Cleaning and maintenance products 05.6.1.2 Other non-durable small household articles 05.6.2 Domestic services and household services 05.6.2.1 Domestic services by paid staff 05.6.2.2 Cleaning services 05.6.2.3 Hire of furniture and furnishings 05.6.2.9 Other domestic services and household services 06 HEALTH 06.1 Medical products, appliances and equipment 06.1.1 Pharmaceutical products 06.1.1.0 Pharmaceutical products 06.1.2 Other medical products 06.1.2.1 Pregnancy tests and mechanical contraceptive devices 06.1.2.9 Other medical products n.e.c. 06.1.3 Therapeutic appliances and equipment 06.1.3.1 Corrective eye-glasses and contact lenses 06.1.3.2 Hearing aids 06.1.3.3 Repair of therapeutic appliances and equipment 06.1.3.9 Other therapeutic appliances and equipment 06.2 Out-patient services 06.2.1 Medical services 06.2.1.1 General practice 06.2.1.2 Specialist practice 06.2.2 Dental services 06.2.2.0 Dental services 06.2.3 Paramedical services 06.2.3.1 Services of medical analysis laboratories and X-ray centres 06.2.3.2 Thermal-baths, corrective-gymnastic therapy, ambulance services and hire of therapeutic equipment 06.2.3.9 Other paramedical services 06.3 Hospital services 06.3.0 Hospital services 06.3.0.0 Hospital services 07 TRANSPORT 07.1 Purchase of vehicles 07.1.1 Motor cars 07.1.1.1 New motor cars 07.1.1.2 Second-hand motor cars 07.1.2 Motor cycles 07.1.2.0 Motor cycles 07.1.3 Bicycles 07.1.3.0 Bicycles 07.1.4 Animal drawn vehicles 07.1.4.0 Animal drawn vehicles 07.2 Operation of personal transport equipment 07.2.1 Spare parts and accessories for personal transport equipment 07.2.1.1 Tyres 07.2.1.2 Spare parts for personal transport equipment 07.2.1.3 Accessories for personal transport equipment 07.2.2 Fuels and lubricants for personal transport equipment 07.2.2.1 Diesel 07.2.2.2 Petrol 07.2.2.3 Other fuels for personal transport equipment 07.2.2.4 Lubricants 07.2.3 Maintenance and repair of personal transport equipment 07.2.3.0 Maintenance and repair of personal transport equipment 07.2.4 Other services in respect of personal transport equipment 07.2.4.1 Hire of garages, parking spaces and personal transport equipment 07.2.4.2 Toll facilities and parking meters 07.2.4.3 Driving lessons, tests, licences and road worthiness tests 07.3 Transport services 07.3.1 Passenger transport by railway 07.3.1.1 Passenger transport by train 07.3.1.2 Passenger transport by underground and tram 07.3.2 Passenger transport by road 07.3.2.1 Passenger transport by bus and coach 07.3.2.2 Passenger transport by taxi and hired car with driver 07.3.3 Passenger transport by air 07.3.3.1 Domestic flights 07.3.3.2 International flights 07.3.4 Passenger transport by sea and inland waterway 07.3.4.1 Passenger transport by sea 07.3.4.2 Passenger transport by inland waterway 07.3.5 Combined passenger transport 07.3.5.0 Combined passenger transport 07.3.6 Other purchased transport services 07.3.6.1 Funicular, cable-car and chair-lift transport 07.3.6.2 Removal and storage services 07.3.6.9 Other purchased transport services n.e.c. 08 COMMUNICATION 08.1 Postal services 08.1.0 Postal services 08.1.0.1 Letter handling services 08.1.0.9 Other postal services 08.2 Telephone and telefax equipment 08.2.0 Telephone and telefax equipment 08.2.0.1 Fixed telephone equipment 08.2.0.2 Mobile telephone equipment 08.2.0.3 Other equipment of telephone and telefax equipment 08.2.0.4 Repair of telephone or telefax equipment 08.3 Telephone and telefax services 08.3.0 Telephone and telefax services 08.3.0.1 Wired telephone services 08.3.0.2 Wireless telephone services 08.3.0.3 Internet access provision services 08.3.0.4 Bundled telecommunication services 08.3.0.5 Other information transmission services 09 RECREATION AND CULTURE 09.1 Audiovisual, photographic and information processing equipment 09.1.1 Equipment for the reception, recording and reproduction of sound and picture 09.1.1.1 Equipment for the reception, recording and reproduction of sound 09.1.1.2 Equipment for the reception, recording and reproduction of sound and vision 09.1.1.3 Portable sound and vision devices 09.1.1.9 Other equipment for the reception, recording and reproduction of sound and picture 09.1.2 Photographic and cinematographic equipment and optical instruments 09.1.2.1 Cameras 09.1.2.2 Accessories for photographic and cinematographic equipment 09.1.2.3 Optical instruments 09.1.3 Information processing equipment 09.1.3.1 Personal computers 09.1.3.2 Accessories for information processing equipment 09.1.3.3 Software 09.1.3.4 Calculators and other information processing equipment 09.1.4 Recording media 09.1.4.1 Pre-recorded recording media 09.1.4.2 Unrecorded recording media 09.1.4.9 Other recording media 09.1.5 Repair of audiovisual, photographic and information processing equipment 09.1.5.0 Repair of audiovisual, photographic and information processing equipment 09.2 Other major durables for recreation and culture 09.2.1 Major durables for outdoor recreation 09.2.1.1 Camper vans, caravans and trailers 09.2.1.2 Aeroplanes, microlight aircraft, gliders, hang-gliders and hot-air balloons 09.2.1.3 Boats, outboard motors and fitting out of boats 09.2.1.4 Horses, ponies and accessories 09.2.1.5 Major items for games and sport 09.2.2 Musical instruments and major durables for indoor recreation 09.2.2.1 Musical instruments 09.2.2.2 Major durables for indoor recreation 09.2.3 Maintenance and repair of other major durables for recreation and culture 09.2.3.0 Maintenance and repair of other major durables for recreation and culture 09.3 Other recreational items and equipment, gardens and pets 09.3.1 Games, toys and hobbies 09.3.1.1 Games and hobbies 09.3.1.2 Toys and celebration articles 09.3.2 Equipment for sport, camping and open-air recreation 09.3.2.1 Equipment for sport 09.3.2.2 Equipment for camping and open-air recreation 09.3.2.3 Repair of equipment for sport, camping and open-air recreation 09.3.3 Gardens, plants and flowers 09.3.3.1 Garden products 09.3.3.2 Plants and flowers 09.3.4 Pets and related products 09.3.4.1 Purchase of pets 09.3.4.2 Products for pets 09.3.5 Veterinary and other services for pets 09.3.5.0 Veterinary and other services for pets 09.4 Recreational and cultural services 09.4.1 Recreational and sporting services 09.4.1.1 Recreational and sporting services — Attendance 09.4.1.2 Recreational and sporting services — Participation 09.4.2 Cultural services 09.4.2.1 Cinemas, theatres, concerts 09.4.2.2 Museums, libraries, zoological gardens 09.4.2.3 Television and radio licence fees, subscriptions 09.4.2.4 Hire of equipment and accessories for culture 09.4.2.5 Photographic services 09.4.2.9 Other cultural services 09.4.3 Games of chance 09.4.3.0 Games of chance 09.5 Newspapers, books and stationery 09.5.1 Books 09.5.1.1 Fiction books 09.5.1.2 Educational text books 09.5.1.3 Other non-fiction books 09.5.1.4 Binding services and E-book downloads 09.5.2 Newspapers and periodicals 09.5.2.1 Newspapers 09.5.2.2 Magazines and periodicals 09.5.3 Miscellaneous printed matter 09.5.3.0 Miscellaneous printed matter 09.5.4 Stationery and drawing materials 09.5.4.1 Paper products 09.5.4.9 Other stationery and drawing materials 09.6 Package holidays 09.6.0 Package holidays 09.6.0.1 Package domestic holidays 09.6.0.2 Package international holidays 10 EDUCATION 10.1 Pre-primary and primary education 10.1.0 Pre-primary and primary education 10.1.0.1 Pre-primary education (ISCED-97 level 0) 10.1.0.2 Primary education (ISCED-97 level 1) 10.2 Secondary education 10.2.0 Secondary education 10.2.0.0 Secondary education 10.3 Post-secondary non-tertiary education 10.3.0 Post-secondary non-tertiary education 10.3.0.0 Post-secondary non-tertiary education (ISCED-97 level 4) 10.4 Tertiary education 10.4.0 Tertiary education 10.4.0.0 Tertiary education 10.5 Education not definable by level 10.5.0 Education not definable by level 10.5.0.0 Education not definable by level 11 RESTAURANTS AND HOTELS 11.1 Catering services 11.1.1 Restaurants, cafés and the like 11.1.1.1 Restaurants, cafés and dancing establishments 11.1.1.2 Fast food and take away food services 11.1.2 Canteens 11.1.2.0 Canteens 11.2 Accommodation services 11.2.0 Accommodation services 11.2.0.1 Hotels, motels, inns and similar accommodation services 11.2.0.2 Holiday centres, camping sites, youth hostels and similar accommodation services 11.2.0.3 Accommodation services of other establishments 12 MISCELLANEOUS GOODS AND SERVICES 12.1 Personal care 12.1.1 Hairdressing salons and personal grooming establishments 12.1.1.1 Hairdressing for men and children 12.1.1.2 Hairdressing for women 12.1.1.3 Personal grooming treatments 12.1.2 Electric appliances for personal care 12.1.2.1 Electric appliances for personal care 12.1.2.2 Repair of electric appliances for personal care 12.1.3 Other appliances, articles and products for personal care 12.1.3.1 Non-electrical appliances 12.1.3.2 Articles for personal hygiene and wellness, esoteric products and beauty products 12.2 Prostitution 12.2.0 Prostitution 12.2.0.0 Prostitution 12.3 Personal effects n.e.c. 12.3.1 Jewellery, clocks and watches 12.3.1.1 Jewellery 12.3.1.2 Clocks and watches 12.3.1.3 Repair of jewellery, clocks and watches 12.3.2 Other personal effects 12.3.2.1 Travel goods 12.3.2.2 Articles for babies 12.3.2.3 Repair of other personal effects 12.3.2.9 Other personal effects n.e.c. 12.4 Social protection 12.4.0 Social protection 12.4.0.1 Child care services 12.4.0.2 Retirement homes for elderly persons and residences for disabled persons 12.4.0.3 Services to maintain people in their private homes 12.4.0.4 Counselling 12.5 Insurance 12.5.1 Life insurance 12.5.1.0 Life insurance 12.5.2 Insurance connected with the dwelling 12.5.2.0 Insurance connected with the dwelling 12.5.3 Insurance connected with health 12.5.3.1 Public insurance connected with health 12.5.3.2 Private insurance connected with health 12.5.4 Insurance connected with transport 12.5.4.1 Motor vehicle insurance 12.5.4.2 Travel insurance 12.5.5 Other insurance 12.5.5.0 Other insurance 12.6 Financial services n.e.c. 12.6.1 FISIM 12.6.1.0 FISIM 12.6.2 Other financial services n.e.c. 12.6.2.1 Charges by banks and post offices 12.6.2.2 Fees and service charges of brokers, investment counsellors 12.7 Other services n.e.c. 12.7.0 Other services n.e.c. 12.7.0.1 Administrative fees 12.7.0.2 Legal services and accountancy 12.7.0.3 Funeral services 12.7.0.4 Other fees and services

Read the full instrument →

Other provisions in Regulation (EU) 2016/792

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 I of Regulation (EU) 2016/792 (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.

What to look at next