SEKVENS;KODE;NIVEAU;TITEL;GENERELLE_NOTER;INKLUDERER;INKLUDERER_OGSÅ;EKSKLUDERER;PARAGRAF;MÅLEENHED
1;"01";1;FØDEVARER OG IKKEALKOHOLISKE DRIKKEVARER;;;;;;
2;"01.1";2;Fødevarer;;The food products classified here are those purchased for consumption at home.;;"Excludes: 
- food products sold for immediate consumption away from the home by hotels, restaurants, cafés, bars, kiosks, street vendors, automatic vending machines, etc. (11.1.1)
- cooked dishes prepared by restaurants for consumption off their premises (11.1.1)
- cooked dishes prepared by catering contractors whether collected by the customer or delivered to the customer's home (11.1.1)
- products sold specifically as pet foods (09.3.4)";;
3;"01.1.1";3;Brød og kornprodukter;;"Includes:
- rice in all forms
- maize, wheat, barley, oats, rye and other cereals in the form of grain, flour or meal
- bread and other bakery products (crisp bread, rusks, toasted bread, biscuits, gingerbread, wafers, waffles, crumpets, muffins, croissants, cakes, tarts, pies, quiches, pizzas, etc.)
- mixes and doughs for the preparation of bakery products
- pasta products in all forms
- couscous
- cereal preparations (cornflakes, oatflakes, etc.) and other cereal products (malt, malt flour, malt extract, potato starch, tapioca, sago and other starches)

Also includes: 
- farinaceous-based products prepared with meat, fish, seafood, cheese, vegetables or fruit";;"Excludes: 
- meat pies (01.1.2)
- fish pies (01.1.3)
- sweetcorn (01.1.7)";;
4;"01.1.1.1";4;Ris;;"Includes:
- rice in all forms, including rice prepared with meat, fish, seafood or vegetables (if rice represents the most important part)";;"Excludes: 
- rice flour (01.1.1.2)";;
5;"01.1.1.2";4;Mel og andre kornprodukter;;"Includes:
- maize, wheat, barley, oats, rye and other cereals in the form of grain, flour or meal
- rice flour";;;;
6;"01.1.1.3";4;Brød;;"Includes:
- bread and bread rolls";;;;
7;"01.1.1.4";4;Andet bagværk;;"Includes:
- crisp bread, rusks, toasted bread, biscuits, gingerbread, wafers, waffles, crumpets, muffins, croissants, cakes, tarts, sweet pies";;"Excludes: 
- meat pies (01.1.2.8)
- fish pies (01.1.3.6)";;
8;"01.1.1.5";4;Pizza og quiche;;"Includes: 
- farinaceous-based (flour based) products prepared with meat, fish, seafood, cheese, vegetables or fruit";;"Excludes: 
- meat pies (01.1.2.8)
- fish pies (01.1.3.6)";;
9;"01.1.1.6";4;Pastaprodukter og couscous;;"Includes:
- ravioli, cannelloni, lasagne etc.
- pasta products in all forms
- couscous, including prepared dishes made basically of pasta or couscous";;;;
10;"01.1.1.7";4;Morgenmadscerealier;;"Includes:
- cornflakes, oatflakes, muesli etc.";;;;
11;"01.1.1.8";4;Andre kornprodukter;;"Includes:
- mixes and doughs for the preparation of bakery products
- other cereal products (malt, malt flour, malt extract, potato starch, tapioca, sago and other starches)";;;;
12;"01.1.2";3;Kød;;"Includes:
- fresh, chilled or frozen meat of:
  . bovine animals, swine, sheep and goat
  . horse, mule, donkey, camel and the like
  . poultry (chicken, duck, goose, turkey, guinea fowl)
  . hare, rabbit and game (antelope, deer, boar, pheasant, grouse, pigeon, quail, etc.)
- fresh, chilled or frozen edible offal
- dried, salted or smoked meat and edible offal (sausages, salami, bacon, ham, pâté, etc.)
- other preserved or processed meat and meat-based preparations (canned meat, meat extracts, meat juices, meat pies, etc.)

Also includes: 
- meat and edible offal of marine mammals (seals, walruses, whales, etc.) and exotic animals (kangaroo, ostrich, alligator, etc.)
- animals and poultry purchased live for consumption as food";;"Excludes:
- land and sea snails (01.1.3)
- lard and other edible animal fats (01.1.5)
- soups, broths and stocks containing meat (01.1.9)";;
13;"01.1.2.1";4;Okse- og kalvekød;;"Includes:
- fresh, chilled or frozen meat of bovine animals
- cow or veal purchased live for consumption as food

Also includes: 
- minced meat made of beef or veal";;;;
14;"01.1.2.2";4;Svinekød;;"Includes:
- fresh, chilled or frozen meat of swine
- pork purchased live for consumption as food

Also includes: 
- minced meat made of pork";;;;
15;"01.1.2.3";4;Lamme- og gedekød;;"Includes:
- fresh, chilled or frozen meat of sheep and goat
- lamb and goat purchased live for consumption as food

Also includes: 
- minced meat made of lamb and goat";;;;
16;"01.1.2.4";4;Fjerkrækød;;"Includes:
- fresh, chilled or frozen meat of poultry (chicken, duck, goose, turkey, guinea fowl etc.)
- poultry purchased live for consumption as food

Also includes: 
- minced meat made of poultry";;;;
17;"01.1.2.5";4;Andet kød;;"Includes fresh, chilled or frozen meat of: 
- horse, mule, donkey, camel and the like
- hare, rabbit and game (antelope, deer, boar, pheasant, grouse, pigeon, quail, etc.)
- meat of marine mammals (seals, walruses, whales, etc.) and exotic animals (kangaroo, ostrich, alligator, etc.)
- animals purchased live for consumption as food";;;;
18;"01.1.2.6";4;Spiselige slagtebiprodukter;;"Includes:
- fresh, chilled, smoked or frozen edible offal";;;;
19;"01.1.2.7";4;Tørret, saltet eller røget kød;;"Includes:
- dried, salted or smoked meat (sausages, salami, bacon, ham, etc.)";;;;
20;"01.1.2.8";4;Andre tilberedninger af kød;;"Includes:
- other preserved or processed meat and meat-based preparations (canned meat, meat extracts, meat juices, meat pies, etc.)
- dumplings, filled pancakes with meat
- minced meat, raw or prepared if mixed meat from more than one kind of minced meat
- all kind of pâté, including liver pâté";;"Excludes: 
- pizza and quiche (01.1.1.5)";;
21;"01.1.3";3;Fisk og skaldyr;;"Includes:
- fresh, chilled or frozen fish
- fresh, chilled or frozen seafood (crustaceans, molluscs and other shellfish, sea snails)
- dried, smoked or salted fish and seafood
- other preserved or processed fish and seafood and fish and seafood-based preparations (canned fish and seafood, caviar and other hard roes, fish pies, etc.)

Also includes: 
- land crabs, land snails and frogs
- fish and seafood purchased live for consumption as food";;"Excludes: 
- soups, broths and stocks containing fish and seafood (01.1.9)";;
22;"01.1.3.1";4;Fersk eller kølet fisk;;"Includes:
- fresh or chilled fish
- fish purchased live for consumption as food";;;;
23;"01.1.3.2";4;Frossen fisk;;"Includes:
- frozen fish";;;;
24;"01.1.3.3";4;Ferske eller kølede skaldyr;;"Includes:
- fresh or chilled seafood (crustaceans, molluscs and other shellfish, sea snails)
- seafood purchased live for consumption as food

Also includes: 
- land crabs, land snails and frogs";;;;
25;"01.1.3.4";4;Frosne skaldyr;;"Includes:
- frozen seafood";;;;
26;"01.1.3.5";4;Tørrede, røgede eller saltede fisk og skaldyr;;"Includes:
- dried, smoked or salted fish and seafood";;;;
27;"01.1.3.6";4;Andre konserverede eller forarbejdede fisk og tilberedte varer af skaldyr;;"Includes:
- other preserved or processed fish and seafood and fish and seafood-based preparations (canned fish and seafood, caviar and other hard roes, fish pies, battered fish, etc.)
- dumplings, filled pancakes with fish";;"Excludes: 
- pizza and quiche containing fish and seafood (01.1.1.5)
- soups, broths and stocks containing fish and seafood (01.1.9.9)";;
28;"01.1.4";3;Mælk, ost og æg;;"Includes:
- pasteurized or sterilized milk
- condensed, evaporated or powdered milk
- yoghurt, cream, milk-based desserts, milk-based beverages and other similar milk-based products
- cheese and curd
- eggs and egg products made wholly from eggs

Also includes: 
- milk, cream and yoghurt containing sugar, cocoa, fruit or flavourings
- dairy products not based on milk such as soya milk";;"Excludes: 
- butter and butter products (01.1.5)";;
29;"01.1.4.1";4;Frisk sødmælk;;;;;;
30;"01.1.4.2";4;Frisk mælk med lavt fedtindhold;;;;;;
31;"01.1.4.3";4;Mælkekonserves;;"Includes:
- condensed, evaporated or powdered milk";;;;
32;"01.1.4.4";4;Yoghurt;;"Includes:
- yoghurt containing or not sugar, cocoa, fruit or flavourings";;;;
33;"01.1.4.5";4;Ost og ostemasse;;;;;;
34;"01.1.4.6";4;Andre mejeriprodukter;;"Includes:
- cream, milk-based desserts, milk-based beverages and other similar milk-based products
- dairy products not based on milk such as soya milk";;"Excludes: 
- butter and butter products (01.1.5.1)
- soya based desserts (01.1.9.4)";;
35;"01.1.4.7";4;Æg;;"Includes:
- eggs and egg products made wholly from eggs";;;;
36;"01.1.5";3;Olie og fedt;;"Includes:
- butter and butter products (butter oil, ghee, etc.)
- margarine (including diet margarine) and other vegetable fats (including peanut butter)
- edible oils (olive oil, corn oil, sunflower-seed oil, cottonseed oil, soybean oil, groundnut oil, walnut oil, etc.)
- edible animal fats (lard, etc.)";;"Excludes: 
- cod or halibut liver oil (06.1.1)";;
37;"01.1.5.1";4;Smør;;"Includes:
- butter and butter products (butter oil, ghee, etc.)";;;;
38;"01.1.5.2";4;Margarine og andre vegetabilske fedtstoffer;;"Includes:
- margarine (including diet margarine) and other vegetable fats (including peanut butter)";;;;
39;"01.1.5.3";4;Olivenolie;;"Includes:
- olive oil";;;;
40;"01.1.5.4";4;Andre spiselige olier;;"Includes:
- other edible oils (corn oil, sunflower-seed oil, cottonseed oil, soybean oil, groundnut oil, walnut oil, etc.)";;"Excludes: 
- cod or halibut liver oil (06.1.1.0)";;
41;"01.1.5.5";4;Andre spiselige animalske fedtstoffer;;"Includes:
- edible animal fats (lard, etc.)";;;;
42;"01.1.6";3;Frugt;;"Includes:
- fresh, chilled or frozen fruit
- dried fruit, fruit peel, fruit kernels, nuts and edible seeds
- preserved fruit and fruit-based products
- melons and water melons";;"Excludes: 
- vegetables cultivated for their fruit such as aubergines, cucumbers and tomatoes (01.1.7)
- jams, marmalades, compotes, jellies, fruit purées and pastes (01.1.8)
- parts of plants preserved in sugar (01.1.8)
- fruit juices and syrups (01.2.2)";;
43;"01.1.6.1";4;Frisk eller kølet frugt;;"Includes:
- melons and water melons, berries";;;;
44;"01.1.6.2";4;Frossen frugt;;"Includes:
- frozen fruit
- frozen berries";;;;
45;"01.1.6.3";4;Tørrede frugter og nødder;;"Includes:
- dried fruit, fruit peel, fruit kernels
- nuts and edible seeds
- dry berries";;;;
46;"01.1.6.4";4;Konserverede frugter og frugtbaserede produkter;;"Includes:
- preserved fruit and fruit-based products
- dietary preparations and culinary ingredients based exclusively on fruit
- canned or tinned fruit";;;;
47;"01.1.7";3;Grøntsager;;"Includes:
- fresh, chilled, frozen or dried vegetables cultivated for their leaves or stalks (asparagus, broccoli, cauliflower, endives, fennel, spinach, etc.), for their fruit (aubergines, cucumbers, courgettes, green peppers, pumpkins, tomatoes, etc.), and for their roots (beetroots, carrots, onions, parsnips, radishes, turnips, etc.)
- fresh or chilled potatoes and other tuber vegetables (manioc, arrowroot, cassava, sweet potatoes, etc.)
- preserved or processed vegetables and vegetable-based products
- products of tuber vegetables (flours, meals, flakes, purées, chips and crisps) including frozen preparations such as chipped potatoes
- olives
- garlic
- pulses
- sweetcorn
- sea fennel and other edible seaweed
- mushrooms and other edible fungi";;"Excludes: 
- potato starch, tapioca, sago and other starches (01.1.1)
- soups, broths and stocks containing vegetables (01.1.9)
- culinary herbs (parsley, rosemary, thyme, etc.) and spices (pepper, pimento, ginger, etc.) (01.1.9)
- vegetable juices (01.2.2)";;
48;"01.1.7.1";4;Friske eller kølede grøntsager undtagen kartofler og andre rodknolde;;"Includes:
- fresh or chilled vegetables cultivated for their leaves or stalks (asparagus, broccoli, cauliflower, endives, fennel, spinach, etc.), for their fruit (aubergines, cucumbers, courgettes, green peppers, pumpkins, tomatoes, etc.) and for their roots (beetroots, carrots, onions, parsnips, radishes, turnips, etc.)";;;;
49;"01.1.7.2";4;Frosne grøntsager undtagen kartofler og andre rodknolde;;"Includes:
- frozen vegetables cultivated for their leaves or stalks (asparagus, broccoli, cauliflower, endives, fennel, spinach, etc.), for their fruit (aubergines, cucumbers, courgettes, green peppers, pumpkins, tomatoes, etc.) and for their roots (beetroots, carrots, onions, parsnips, radishes, turnips, etc.)";;;;
50;"01.1.7.3";4;Tørrede grøntsager, andre konserverede eller forarbejdede grøntsager;;"Includes:
- vegetable-based products, dietary preparations and culinary ingredients based exclusively on vegetables
- mixtures of vegetables 
- canned or tinned vegetables
- pulses";;;;
51;"01.1.7.4";4;Kartofler;;"Includes:
- fresh, chilled and preserved potatoes

Also includes: 
- frozen preparations such as chipped potatoes";;"Excludes: 
- potato starch (01.1.1.8)
- sweet potatoes (01.1.7.6)";;
52;"01.1.7.5";4;Chips;;"Includes:
- potato crisps (simple or using various flavourings and ingredients including seasonings, herbs, spices, cheeses, and artificial additives)
- crisps made from potato, but may also be made from corn, maize, tapioca and other tuber";;;;
53;"01.1.7.6";4;Andre rodknolde og produkter af rodgrøntsager;;"Includes:
- manioc, arrowroot, cassava, sweet potatoes, etc.
- products of tuber vegetables (flours, meals, flakes, purées)";;;;
54;"01.1.8";3;Sukker, marmelade, honning, chokolade og konfekture;;"Includes:
- cane or beet sugar, unrefined or refined, powdered, crystallized or in lumps
- jams, marmalades, compotes, jellies, fruit purées and pastes, natural and artificial honey, maple syrup, molasses and parts of plants preserved in sugar
- chocolate in bars or slabs, chewing gum, sweets, toffees, pastilles and other confectionery products
- cocoa-based foods and cocoa-based dessert preparations
- edible ice, ice cream and sorbet

Also includes: 
- artificial sugar substitutes
- nougat cream";;"Excludes: 
- cocoa and chocolate-based powder (01.2.1)";;
55;"01.1.8.1";4;Sukker;;"Includes:
- cane or beet sugar, unrefined or refined, powdered, crystallized or in lumps";;;;
56;"01.1.8.2";4;Syltetøj, marmelade og honning;;"Includes:
- jams, marmalades, compotes, jellies, fruit purées and pastes, natural and artificial honey, maple syrup, molasses and parts of plants preserved in sugar";;;;
57;"01.1.8.3";4;Chokolade;;"Includes:
- chocolate and cocoa-based foods and cocoa-based dessert preparations";;"Excludes: 
- cocoa and chocolate-based powder (01.2.1.3)";;
58;"01.1.8.4";4;Konfektureprodukter;;"Includes:
- chewing gum, sweets, toffees, pastilles and other confectionery products";;;;
59;"01.1.8.5";4;Konsumis;;"Includes: 
- sorbet";;;;
60;"01.1.8.6";4;Kunstige sukkererstatninger;;"Includes:
- artificial sugar substitutes";;;;
61;"01.1.9";3;Fødevarer i.a.n.;;"Includes:
- salt, spices (pepper, pimento, ginger, etc.), culinary herbs (parsley, rosemary, thyme, etc.), sauces, condiments, seasonings (mustard, mayonnaise, ketchup, soy sauce, etc.), vinegar
- prepared baking powders, baker's yeast, dessert preparations, soups, broths, stocks, culinary ingredients, etc.
- homogenized baby food and dietary preparations irrespective of the composition";;"Excludes: 
- milk-based desserts (01.1.4)
- soya milk (01.1.4)
- artificial sugar substitutes (01.1.8)
- cocoa-based dessert preparations (01.1.8)";;
62;"01.1.9.1";4;Sovser, smagspræparater;;"Includes:
- sauces, condiments, seasonings (mustard, mayonnaise, ketchup, soy sauce, etc.), vinegar";;;;
63;"01.1.9.2";4;Salt, krydderier og køkkenurter;;"Includes:
- salt, spices (pepper, pimento, ginger, etc.), culinary herbs (parsley, rosemary, thyme, etc.)";;;;
64;"01.1.9.3";4;Babymad;;"Includes:
- homogenized baby food irrespective of the composition";;;;
65;"01.1.9.4";4;Færdigretter;;"Includes:
- ready-to-eat dishes (tinned food, frozen food or meals prepared in the day), irrespective of the composition, are classified in this category when the price only covers the cost of the product
- sandwiches";;"Excludes: 
- pizza and quiche (01.1.1.5)
- pasta and couscous prepared in all forms (01.1.1.6)
- meat pies (01.1.2.8)
- fish pies (01.1.3.6)";;
66;"01.1.9.9";4;Andre fødevarer i.a.n.;;"Includes:
- prepared baking powders, baker's yeast, dessert preparations, soups, broths, stocks, culinary ingredients, etc.
- dietary preparations irrespective of the composition";;"Excludes: 
- diet margarine (01.1.5.2)
- dietary preparations based exclusively on fruit (01.1.6.4)";;
67;"01.2";2;Ikkealkoholiske drikkevarer;;"Includes:
- the non-alcoholic beverages classified here are those purchased for consumption at home";;"Excludes:
- non-alcoholic beverages sold for immediate consumption away from the home by hotels, restaurants, cafés, bars, kiosks, street vendors, automatic vending machines, etc. (11.1.1)";;
68;"01.2.1";3;Kaffe, te og kakao;;"Includes:
- coffee, whether or not decaffeinated, roasted or ground, including instant coffee
- tea, maté and other plant products for infusions
- cocoa, whether or not sweetened, and chocolate-based powder

Includes
- cocoa-based beverage preparations
- coffee and tea substitutes
- extracts and essences of coffee and tea";;"Excludes: 
- chocolate in bars or slabs (01.1.8)
- cocoa-based food and cocoa-based dessert preparations (01.1.8)";;
69;"01.2.1.1";4;Kaffe;;"Includes:
- coffee, whether or not decaffeinated, roasted or ground, including instant coffee

Also includes: 
- coffee substitutes
- extracts and essences of coffee";;;;
70;"01.2.1.2";4;Te;;"Includes:
- tea, maté and other plant products for infusions

Also includes: 
- tea substitutes
- extracts and essences of tea";;;;
71;"01.2.1.3";4;Kakao og chokoladepulver;;"Includes:
- cocoa, whether or not sweetened, and chocolate-based powder

Also includes: 
- cocoa-based beverage preparations";;"Excludes: 
- chocolate in bars or slabs (01.1.8.3)
- cocoa-based food and cocoa-based dessert preparations (01.1.8.3)";;
72;"01.2.2";3;Mineralvand, læskedrikke, frugt- og grøntsagssaft;;"Includes:
- mineral or spring waters
- all drinking water sold in containers
- soft drinks such as sodas, lemonades and colas
- fruit and vegetable juices
- syrups and concentrates for the preparation of beverages";;"Excludes: 
- non-alcoholic beverages which are generally alcoholic such as non-alcoholic beer (02.1)";;
73;"01.2.2.1";4;Mineralvand eller kildevand;;"Includes:
- mineral or spring waters
- all drinking water sold in containers";;;;
74;"01.2.2.2";4;Læskedrikke;;"Includes:
- soft drinks such as sodas, lemonades and colas";;"Excludes: 
- non-alcoholic beverages which are generally alcoholic such as non-alcoholic beer (02.1)";;
75;"01.2.2.3";4;Frugt- og grøntsagssaft;;"Includes:
- fruit and vegetable juices
- syrups and concentrates for the preparation of beverages";;;;
76;"02";1;ALKOHOLISKE DRIKKEVARER, TOBAK OG EUFORISERENDE STOFFER;;;;;;
77;"02.1";2;Alkoholiske drikkevarer;;The alcoholic beverages classified here are those purchased for consumption at home. The beverages classified here include low or non-alcoholic beverages which are generally alcoholic such as non-alcoholic beer.;;"Excludes: 
- alcoholic beverages sold for immediate consumption away from the home by hotels, restaurants, cafés, bars, kiosks, street vendors, automatic vending machines, etc. (11.1.1)";;
78;"02.1.1";3;Spiritus;;"Includes:
- eaux-de-vie, liqueurs and other spirits 

Also includes: 
- mead
- aperitifs other than wine-based aperitifs";;"Excludes:
- wine-based aperitifs (02.1.2)";;
79;"02.1.1.1";4;Spiritus og likør;;"Includes:
- eaux-de-vie, liqueurs and other spirits with high alcohol content

Also includes:
- mead
- aperitifs other than wine-based aperitifs";;"Excludes:
- wine-based aperitifs (02.1.2.4)";;
80;"02.1.1.2";4;Alkoholiske læskedrikke;;"Includes: 
- soda-water types with a low alcohol content";;;;
81;"02.1.2";3;Vin;;"Includes:
- wine, cider and perry, including sake
- wine-based aperitifs, fortified wines, champagne and other sparkling wines";;;;
82;"02.1.2.1";4;Vin af druer;;"Includes: 
- champagne and other sparkling wines";;;;
83;"02.1.2.2";4;Vin af andre frugter;;"Includes:
- cider and perry, including sake";;;;
84;"02.1.2.3";4;Vin tilsat alkohol;;"Includes:
- vermouth, sherry, port wine";;;;
85;"02.1.2.4";4;Vinbaserede drikkevarer;;"Includes: 
- wine-based aperitifs, non-alcoholic wine";;;;
86;"02.1.3";3;Øl;;"Includes:
- all kinds of beer such as ale, lager and porter

Also includes:
- low-alcoholic and non-alcoholic beer
- shandy";;;;
87;"02.1.3.1";4;Pilsnerøl;;"Includes:
- Pilsner, Bock, Dortmunder Export and Märzen lager beers

Also includes:
- pale lager and dark lagers, such as Dunkel and Schwarzbier";;;;
88;"02.1.3.2";4;Andre alkoholholdige øl;;"Includes:
- Ale beers

Also includes: 
- hybrid or mixed style beers, such as Altbier and Kölsch, steam beers, fruit and vegetable beers, herb and spiced beers, wood-aged beers, smoked beers or champagne style beers";;;;
89;"02.1.3.3";4;Øl med lavt alkoholindhold og alkoholfri øl;;"Includes:
- low alcoholic beer do not have an harmonised % ABV in all EU Member States but it should be around less than 1% ABV";;;;
90;"02.1.3.4";4;Ølbaserede drikkevarer;;;;;;
91;"02.2";2;Tobak;;This group covers all purchases of tobacco by households, including purchases of tobacco in restaurants, cafés, bars, service stations, etc.;;;;
92;"02.2.0";3;Tobak;;"Includes:
- cigarettes
- cigarette tobacco and cigarette paper
- cigars, pipe tobacco, chewing tobacco or snuff";;"Excludes: 
- other smokers' articles (12.3.2)";;
93;"02.2.0.1";4;Cigaretter;;"Includes:
- cigarettes";;"Excludes: 
- other smokers' articles (12.3.2.9)";;
94;"02.2.0.2";4;Cigarer;;"Includes:
- cigars";;"Excludes: 
- other smokers' articles (12.3.2.9)";;
95;"02.2.0.3";4;Andre tobaksvarer;;"Includes:
- pipe tobacco, chewing tobacco or snuff
- cigarette tobacco and cigarette paper";;"Excludes: 
- other smokers' articles (12.3.2.9)";;
96;"02.3";2;Euforiserende stoffer;;;;;;
97;"02.3.0";3;Euforiserende stoffer;;"Includes:
- marijuana, opium, cocaine and their derivatives
- other vegetable-based narcotics such as cola nuts, betel leaves and betel nuts
- other narcotics including chemicals and man-made drugs";;;;
98;"02.3.0.0";4;Euforiserende stoffer;;"Includes:
- marijuana, opium, cocaine and their derivatives
- other vegetable-based narcotics such as cola nuts, betel leaves and betel nuts
- other narcotics including chemicals and man-made drugs";;;;
99;"03";1;BEKLÆDNING OG FODTØJ;;;;;;
100;"03.1";2;Beklædning;;;;;;
101;"03.1.1";3;Materialer til beklædning;;"Includes:
- clothing materials of natural fibres, of man-made fibres and of their mixtures";;"Excludes: 
- furnishing fabrics (05.2.0)";;
102;"03.1.1.0";4;Materialer til beklædning;;"Includes:
- clothing materials of natural fibres, of man-made fibres and of their mixtures";;"Excludes: 
- furnishing fabrics (05.2.0.1)";;
103;"03.1.2";3;Beklædningsartikler;;"Includes:
- garments for men, women, children (3 to 13 years) and infants (0 to 2 years), either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work:
  . capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.
  . shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.
  . vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc.
- pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc.:
  . baby clothes and babies' booties made of fabric";;"Excludes: 
- articles of medical hosiery such as elasticated stockings (06.1.2)
- babies' napkins (12.1.3)";;
104;"03.1.2.1";4;Beklædning til mænd;;"Includes:
- garments for men, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work:
  . capes, overcoats, raincoats, anoraks, parkas, jackets, trousers, waistcoats, suits, costumes, etc.
  . shirts, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.
  . vests, underpants, socks etc.
- pyjamas, housecoats, dressing gowns, bathrobes, etc.";;;;
105;"03.1.2.2";4;Beklædning til kvinder;;"Includes:
- garments for women, either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport or for work:
  . capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.
  . shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.
  . vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips, girdles, corsets, body stockings, etc.
- pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc.

Also includes: 
- unisex clothing";;;;
106;"03.1.2.3";4;Beklædning til småbørn (0-2 år) og børn (3-13 år);;"Includes:
- garments for infants (0 to 2 years), either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport
- baby clothes and babies' booties made of fabric
- garments for children (3 to 13 years), either ready-to-wear or made-to-measure, in all materials (including leather, furs, plastics and rubber), for everyday wear, for sport:
  . capes, overcoats, raincoats, anoraks, parkas, blousons, jackets, trousers, waistcoats, suits, costumes, dresses, skirts, etc.
  . shirts, blouses, pullovers, sweaters, cardigans, shorts, swimsuits, tracksuits, jogging suits, sweatshirts, T-shirts, leotards, etc.
  . vests, underpants, socks, stockings, tights, petticoats, brassieres, knickers, slips etc.
- pyjamas, nightshirts, nightdresses, housecoats, dressing gowns, bathrobes, etc.";;;;
107;"03.1.3";3;Andre artikler til beklædning og beklædningstilbehør;;"Includes:
- ties, handkerchiefs, scarves, squares, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc.
- sewing threads, knitting yarns and accessories for making clothing such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc.

Also includes: 
- gardening gloves and working gloves
- crash helmets for motorcycles and bicycles";;"Excludes: 
- gloves and other articles made of rubber (05.6.1)
- pins, safety pins, sewing needles, knitting needles, thimbles (05.6.1)
- protective headgear for sports (09.3.2)
- other protective gear for sports such as life jackets, boxing gloves, body padding, belts, supports, etc. (09.3.2)
- paper handkerchiefs (12.1.3)
- watches, jewellery, cuff links, tiepins (12.3.1)
- walking sticks and canes, umbrellas and parasols, fans, key rings (12.3.2)";;
108;"03.1.3.1";4;Andre artikler til beklædning;;"Includes:
- ties, handkerchiefs, scarves, squares, gloves, mittens, muffs, belts, braces, aprons, smocks, bibs, sleeve protectors, hats, caps, berets, bonnets, etc.

Also includes: 
- gardening gloves and working gloves
- crash helmets for motorcycles and bicycles";;"Excludes: 
- gloves and other articles made of rubber (05.6.1.2)
- pins, safety pins, sewing needles, knitting needles, thimbles (05.6.1.2)
- protective headgear for sports (09.3.2.1)
- other protective gear for sports such as life jackets, boxing gloves, body padding, belts, supports, etc. (09.3.2.1)
- paper handkerchiefs (12.1.3.2)
- watches, jewellery, cuff links, tiepins (12.3.1)
- walking sticks and canes, umbrellas and parasols, fans, key rings (12.3.2.9)";;
109;"03.1.3.2";4;Beklædningstilbehør;;"Includes:
- sewing threads, knitting yarns and accessories for making clothing such as buckles, buttons, press studs, zip fasteners, ribbons, laces, trimmings, etc.";;;;
110;"03.1.4";3;Vask, rensning, reparation og leje af beklædning;;"Includes:
- dry-cleaning, laundering and dyeing of garments
- darning, mending, repair and altering of garments
- hire of garments

Also includes: 
- total value of the repair service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- materials, threads, accessories, etc. purchased by households with the intention of undertaking the repairs themselves (03.1.1) or (03.1.3)
- repair of household linen and other household textiles (05.2.0)
- dry-cleaning, laundering, dyeing and hiring of household linen and other household textiles (05.6.2)";;
111;"03.1.4.1";4;Vask og rensning af beklædning;;"Includes:
- dry-cleaning, laundering and dyeing of garments";;"Excludes: 
- dry-cleaning, laundering, dyeing and hiring of household linen and other household textiles (05.6.2.2)";;
112;"03.1.4.2";4;Reparation og leje af beklædning;;"Includes:
- darning, mending, repair and altering of garments
- hire of garments

Also includes: 
- total value of the repair service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- materials, threads, accessories, etc. purchased by households with the intention of undertaking the repairs themselves (03.1.1.0) or (03.1.3)
- repair of household linen and other household textiles (05.2.0)";;
113;"03.2";2;Fodtøj;;;;;;
114;"03.2.1";3;Sko og andet fodtøj;;"Includes:
- all footwear for men, women, children (3 to 13 years) and infants (0 to 2 years) including sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basket ball, boating, etc.)

Also includes: 
- gaiters, leggings and similar articles
- shoelaces
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves";;"Excludes: 
- babies' booties made of fabric (03.1.2
- shoe-trees, shoehorns and polishes, creams and other shoe-cleaning articles (05.6.1)
- orthopaedic footwear (06.1.3)
- game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.) (09.3.2)
- shin-guards, cricket pads and other such protective apparel for sport (09.3.2)";;
115;"03.2.1.1";4;Fodtøj til mænd;;"Includes:
- all footwear for men

Also includes
- shoelaces
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves
- sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basket ball, boating, etc.)";;"Excludes: 
- repair and hire of footwear (03.2.2.0)";;
116;"03.2.1.2";4;Fodtøj til kvinder;;"Includes:
- all footwear for women

Also includes: 
- gaiters, leggings and similar articles
- shoelaces
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves 
- sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basket ball, boating, etc.)
- unisex footwear";;"Excludes:
- repair and hire of footwear (03.2.2.0)";;
117;"03.2.1.3";4;Fodtøj til småbørn og børn;;"Includes:
- all footwear for children (3 to 13 years) and infants (0 to 2 years)

Also includes: 
- gaiters, leggings and similar articles
- shoelaces
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of repairing footwear themselves
- sports footwear suitable for everyday or leisure wear (shoes for jogging, cross-training, tennis, basket ball, boating, etc.)";;"Excludes: 
- repair and hire of footwear (03.2.2.0)";;
118;"03.2.2";3;Reparation og leje af fodtøj;;"Includes:
- repair of footwear
- shoe-cleaning services
- hire of footwear

Also includes: 
- total value of the repair service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking the repair themselves (03.2.1)
- polishes, creams and other shoe-cleaning articles (05.6.1)
- repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.) (09.3.2)
- hire of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.) (09.4.1)";;
119;"03.2.2.0";4;Reparation og leje af fodtøj;;"Includes:
- repair of footwear
- shoe-cleaning services
- hire of footwear

Also includes: 
- total value of the repair service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- parts of footwear, such as heels, soles, etc., purchased by households with the intention of undertaking the repair themselves (03.2.1)
- polishes, creams and other shoe-cleaning articles (05.6.1.1)
- repair of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.) (09.3.2.3)
- hire of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.) (09.4.1.2)";;
120;"04";1;BOLIGBENYTTELSE, VAND, ELEKTRICITET, GAS OG ANDET BRÆNDSEL;;;;;;
121;"04.1";2;Faktisk husleje;;"Includes:
- rentals normally include payment for the use of the land on which the property stands, the dwelling occupied, the fixtures and fittings for heating, plumbing, lighting, etc., and, in the case of a dwelling let furnished, the furniture

Rentals also include payment for the use of a garage to provide parking in connection with the dwelling. The garage does not have to be physically contiguous to the dwelling, nor does it have to be leased from the same landlord.";;"Excludes:
- payment for the use of garages or parking spaces not providing parking in connection with the dwelling (07.2.4)
- charges for water supply (04.4.1)
- refuse collection (04.4.2)
- sewage collection (04.4.3)
- co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings (04.4.4)
- charges for electricity (04.5.1)
- charges for gas (04.5.2)
- charges for heating and hot water supplied by district heating plants (04.5.5).";;
122;"04.1.1";3;Faktisk husleje betalt af lejere;;"Includes:
- rentals actually paid by tenants or subtenants occupying unfurnished or furnished premises as their main residence

Also includes: 
- payments by households occupying a room in a hotel or boarding house as their main residence";;"Excludes:
- garage rentals (04.1.2.2)
- accommodation services of educational establishments and hostels (11.2.0) and of retirement homes for elderly persons (12.4.0)";;
123;"04.1.1.0";4;Faktisk husleje betalt af lejere;;"Includes:
- rentals actually paid by tenants or subtenants occupying unfurnished or furnished premises as their main residence

Also includes: 
- payments by households occupying a room in a hotel or boarding house as their main residence";;"Excludes:
- garage rentals (04.1.2.2)
- accommodation services of educational establishments and hostels (11.2.0.3)
- retirement homes for elderly persons (12.4.0.2)";;
124;"04.1.2";3;Andre faktiske huslejebetalinger;;"Includes:
- rentals actually paid for secondary residences";;"Excludes: 
- accommodation services of holiday villages and holiday centres (11.2.0)";;
125;"04.1.2.1";4;Faktisk husleje betalt af lejere for sekundære boliger;;"Includes:
- rentals actually paid for secondary residences";;"Excludes: 
- accommodation services of holiday villages and holiday centres (11.2.0.2)";;
126;"04.1.2.2";4;Huslejebetalinger for garager og andre huslejer betalt af lejere;;Rentals also include payment for the use of a garage to provide parking in connection with the dwelling. The garage does not have to be physically contiguous to the dwelling, nor does it have to be leased from the same landlord.;;"Excludes:
- payment for the use of garages or parking spaces not providing parking in connection with the dwelling (07.2.4)";;
127;"04.2";2;Beregnet lejeværdi af bolig;;;;;;
128;"04.2.1";3;Beregnet lejeværdi af egen bolig;;"Includes:
- imputed rentals of owners occupying their main residence";;;;
129;"04.2.1.0";4;Beregnet lejeværdi af egen bolig;;"Includes:
- imputed rentals of owners occupying their main residence";;;;
130;"04.2.2";3;Andre beregnede lejeværdier;;"Includes:
- imputed rentals for secondary residences
- imputed rentals of households paying a reduced rental or housed free";;;;
131;"04.2.2.0";4;Andre beregnede lejeværdier;;"Includes:
- imputed rentals for secondary residences
- imputed rentals of households paying a reduced rental or housed free";;;;
132;"04.3";2;Vedligeholdelse og reparation af bolig;;"Includes maintenance and repair of dwellings are distinguished by two features: 
- 1st: they are activities that have to be undertaken regularly in order to maintain the dwelling in good working order 
- 2nd: they do not change the dwelling's performance, capacity or expected service life

There are two types of maintenance and repair of dwellings: 
- those which are minor, such as interior decoration and repairs to fittings, and which are commonly carried out by both tenants and owners 
- and those which are major, such as replastering walls or repairing roofs, and which are carried out by owners only

Only expenditures which tenants and owner-occupiers incur on materials and services for minor maintenance and repair are part of individual consumption expenditure of households.";;"Excludes: 
- Expenditures which owner-occupiers incur on materials and services for major maintenance and repair are not part of individual consumption expenditure of households.
- Purchases of materials made by tenants or owner-occupiers with the intention of undertaking the maintenance or repair themselves should be shown under (04.3.1). 
- If tenants or owner-occupiers pay an enterprise to carry out the maintenance or repair, the total value of the service, including the costs of the materials used, should be shown under (04.3.2).";;
133;"04.3.1";3;Materialer til vedligeholdelse og reparation af bolig;;"Includes:
- products and materials, such as paints and varnishes, renderings, wallpapers, fabric wall coverings, window panes, plaster, cement, putty, wallpaper pastes, etc., purchased for minor maintenance and repair of the dwelling

Also includes: 
- small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper";;"Excludes: 
- fitted carpets and linoleum (05.1.2)
- hand tools, door fittings, power sockets, wiring flex and lamp bulbs (05.5.2)
- brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1)
- products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)";;
134;"04.3.1.0";4;Materialer til vedligeholdelse og reparation af bolig;;"Includes:
- products and materials, such as paints and varnishes, renderings, wallpapers, fabric wall coverings, window panes, plaster, cement, putty, wallpaper pastes, etc., purchased for minor maintenance and repair of the dwelling

Also includes:
- small plumbing items (pipes, taps, joints, etc.), surfacing materials (floorboards, ceramic tiles, etc.) and brushes and scrapers for paint, varnish and wallpaper";;"Excludes: 
- fitted carpets and linoleum (05.1.2.2)
- hand tools, door fittings, power sockets, wiring flex and lamp bulbs (05.5.2.1, 05.5.2.2)
- brooms, scrubbing brushes, dusting brushes and cleaning products (05.6.1)
- products, materials and fixtures used for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)";;
135;"04.3.2";3;Tjenester til vedligeholdelse og reparation af bolig;;"Includes:
- services of plumbers, electricians, carpenters, glaziers, painters, decorators, floor polishers, etc. engaged for minor maintenance and repair of the dwelling

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the maintenance or repair themselves (04.3.1)
- services engaged for major maintenance and repair (intermediate consumption) or for extension and conversion of the dwelling (capital formation)";;
136;"04.3.2.1";4;Tjenester ydet af blikkenslagere;;"Includes:
- assembly, installation, repair and maintenance of pipe systems, drains, gutters, ducts, mechanical services and related fittings and fixtures for water, gas";;;;
137;"04.3.2.2";4;Tjenester ydet af elektrikere;;"Includes:
- maintenance and repair electrical wiring systems and related equipment and fixtures";;;;
138;"04.3.2.3";4;Vedligeholdelsestjenester vedrørende varmeanlæg;;"Includes:
- maintenance and repair of heating systems";;;;
139;"04.3.2.4";4;Tjenester ydet af malere;;"Includes:
- preparation of surfaces of buildings and other structures for painting, apply protective and decorative coats of paint or similar materials, or cover interior walls and ceilings of buildings with wallpaper or other finishes

Also includes:
- services of decorators";;;;
140;"04.3.2.5";4;Tjenester ydet af snedkere;;"Includes:
- cutting, shaping, assembly, erection, maintenance and repair of various types of structures and fittings made from wood and other materials 

Also includes:
- floor-polishers";;;;
141;"04.3.2.9";4;Andre tjenester til vedligeholdelse og reparation af boligen;;"Includes:
- insulation works
- fencing and railing installation works
- plastering works
- tiling works
- terrazzo, marble, granite and slate works
- ornamentation fitting works
- interior design services";;;;
142;"04.4";2;Vandforsyning og andre tjenester i forbindelse med boligen;;;;;;
143;"04.4.1";3;Vandforsyning;;"Includes:
- water supply

Also includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.";;"Excludes: 
- drinking water sold in bottles or containers (01.2.2)
- hot water or steam purchased from district heating plants (04.5.5)";;
144;"04.4.1.0";4;Vandforsyning;;"Includes:
- water supply

Also includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.";;"Excludes: 
- drinking water sold in bottles or containers (01.2.2.1)
- hot water or steam purchased from district heating plants (04.5.5.0)";;
145;"04.4.2";3;Renovation;;"Includes:
- refuse collection and disposal";;;;
146;"04.4.2.0";4;Renovation;;"Includes:
- refuse collection and disposal";;;;
147;"04.4.3";3;Opsamling af spildevand;;"Includes:
- sewage collection and disposal";;;;
148;"04.4.3.0";4;Opsamling af spildevand;;"Includes:
- sewage collection and disposal";;;;
149;"04.4.4";3;Andre tjenester i forbindelse med boligen i.a.n.;;"Includes:
- co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings
- security services
- snow removal and chimney sweeping";;"Excludes: 
- household services such as window cleaning, disinfecting, fumigation and pest extermination (05.6.2)
- bodyguards (12.7.0)";;
150;"04.4.4.1";4;Vedligeholdelsesomkostninger i boligejendomme;;"Includes:
- co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings";;"Excludes: 
- household services such as window cleaning, disinfecting, fumigation and pest extermination (05.6.2.9)
- bodyguards (12.7.0.4)";;
151;"04.4.4.2";4;Sikkerhedstjenester;;"Includes:
- security services";;"Excludes: 
- bodyguards (12.7.0.4)";;
152;"04.4.4.9";4;Andre tjenester i forbindelse med boliger;;"Includes:
- road cleaning and chimney sweeping
 
Also includes:
- snow removal";;;;
153;"04.5";2;Elektricitet, gas og andet brændsel;;;;;;
154;"04.5.1";3;Elektricitet;;"Includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.";;;;
155;"04.5.1.0";4;Elektricitet;;"Includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.";;;;
156;"04.5.2";3;Gas;;"Includes:
- town gas and natural gas
- liquefied hydrocarbons (butane, propane, etc.)

Also includes:
- associated expenditure such as hire of meters, reading of meters, storage containers, standing charges, etc.";;;;
157;"04.5.2.1";4;Natur- og bygas;;"Includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.";;;;
158;"04.5.2.2";4;Flydende kulbrinter (butan, propan mv.);;"Includes: 
- associated expenditure such as storage containers, standing charges, etc.";;"Excludes: 
- camping gas in cylinder less than 50 kg (09.3.2.2)";;
159;"04.5.3";3;Flydende brændsel;;"Includes:
- domestic heating and lighting oils";;;;
160;"04.5.3.0";4;Flydende brændsel;;"Includes:
- domestic heating and lighting oils";;;;
161;"04.5.4";3;Fast brændsel;;"Includes:
- coal, coke, briquettes, pellets, firewood, charcoal, peat and the like";;;;
162;"04.5.4.1";4;Kul;;"Includes:
- coal";;;;
163;"04.5.4.9";4;Andet fast brændsel;;"Includes:
- coke, briquettes, pellets, firewood, charcoal, peat and the like";;;;
164;"04.5.5";3;Varmeenergi;;"Includes:
- hot water and steam purchased from district heating plants

Also includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.
- ice used for cooling and refrigeration purposes";;;;
165;"04.5.5.0";4;Varmeenergi;;"Includes:
- hot water and steam purchased from district heating plants

Also includes:
- associated expenditure such as hire of meters, reading of meters, standing charges, etc.
- ice used for cooling and refrigeration purposes";;;;
166;"05";1;BOLIGUDSTYR, HUSHOLDNINGSUDSTYR OG RUTINEMÆSSIG VEDLIGEHOLDELSE AF BOLIG;;;;;;
167;"05.1";2;Møbler og boligudstyr, tæpper og anden gulvbelægning;;;;;;
168;"05.1.1";3;Møbler og boligudstyr;;"Includes:
- beds, sofas, couches, tables, chairs, cupboards, chests of drawers and bookshelves
- lighting equipment such as ceiling lights, standard lamps, globe lights and bedside lamps
- pictures, sculptures, engravings, tapestries and other art objects including reproductions of works of art and other ornaments
- screens, folding partitions and other furniture and fixtures

Also includes:
- delivery and installation when applicable
- base mattresses, mattresses, tatamis
- bathroom cabinets
- baby furniture such as cradles, high chairs and playpens
- blinds
- camping and garden furniture
- mirrors, candleholders and candlesticks";;"Excludes: 
- bedding and sunshades (05.2.0)
- safes (05.3.1)
- ornamental glass and ceramic articles (05.4.0)
- clocks (12.3.1)
- wall thermometers and barometers (12.3.2)
- carrycots and pushchairs (12.3.2)
- works of art and antique furniture acquired primarily as stores of value (capital formation)";;
169;"05.1.1.1";4;Boligmøbler;;"Includes:
- sofas, couches, tables, chairs, cupboards, chests of drawers and bookshelves
- beds, mattresses, base-mattresses, (tatamis), wardrobes, chests of drawers, bedside tables
- kitchen tables and chairs, cupboards and surfaces
- furniture primarily for bathroom use";;"Excludes: 
- antique furniture acquired primarily as stores of value (capital formation), bunk beds baby furniture such as cradles, highchairs and play-pens (05.1.1.9)";;
170;"05.1.1.2";4;Havemøbler;;"Includes:
- furniture primarily for gardens use";;;;
171;"05.1.1.3";4;Belysningsudstyr;;"Includes:
- lighting equipment such as ceiling lights, standard lamps, globe lights and bedside lamps";;;;
172;"05.1.1.9";4;Andre møbler og andet boligudstyr;;"Includes:
- bunk bed, baby furniture such as cradles, highchairs and play-pens
- pictures, sculptures, engravings, tapestries and other art objects including reproductions of works of art and other ornaments
- screens, folding partitions, blinds, mirrors, candleholders, candlesticks";;"Excludes: 
- bedding and sunshades (05.2.0.9)
- safes (05.3.1.9)
- ornamental glass and ceramic articles (05.4.0.1)
- clocks (12.3.1.2)
- carrycots and pushchairs (12.3.2.2)
- wall thermometers and barometers (12.3.2.9)
- works of art acquired primarily as stores of value (capital formation)";;
173;"05.1.2";3;Tæpper og anden gulvbelægning;;"Includes:
- loose carpets, fitted carpets, linoleum and other such floor coverings

Also includes:
- laying of floor coverings";;"Excludes:
- any fixed installations like floor tiles (04.3.1)
- bathroom mats, rush mats and doormats (05.2.0)
- antique floor coverings acquired primarily as stores of value (capital formation)";;
174;"05.1.2.1";4;Gulvtæpper;;"Includes:
- loose carpets, fitted carpets";;"Excludes:
- services of laying of fitted carpets and floor coverings (05.1.2.3)
- bathroom mats, rush mats and door mats (05.2.0.9)
- antique floor coverings acquired primarily as an investment (capital formation)";;
175;"05.1.2.2";4;Anden gulvbelægning;;"Includes:
- resilient floor coverings, such as vinyl, linoleum etc.";;"Excludes: 
- services of laying of fitted carpets and floor coverings (05.1.2.3)";;
176;"05.1.2.3";4;Tjenester i forbindelse med montering af faste tæpper og gulvbelægning;;"Includes:
- services of laying of fitted carpets and floor coverings";;;;
177;"05.1.3";3;Reparation af møbler, boligudstyr og gulvbelægninger;;"Includes:
- repair of furniture, furnishings and floor coverings

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- restoration of works of art, antique furniture and antique floor coverings other than those acquired primarily as stores of value (capital formation)";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (05.1.1) or (05.1.2)
- dry-cleaning of carpets (05.6.2)";;
178;"05.1.3.0";4;Reparation af møbler, boligudstyr og gulvbelægninger;;"Includes:
- repair of furniture, furnishings and floor coverings

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- restoration of works of art, antique furniture and antique floor coverings other than those acquired primarily as stores of value (capital formation)";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (05.1.1) or (05.1.2)
- dry-cleaning of carpets (05.6.2.2)";;
179;"05.2";2;Boligtekstiler;;;;;;
180;"05.2.0";3;Boligtekstiler;;"Includes:
- furnishing fabrics, curtain material, curtains, double curtains, awnings, door curtains and fabric blinds
- bedding such as futons, pillows, bolsters and hammocks
- bed linen such as sheets, pillowcases, blankets, travelling rugs, plaids, eiderdowns, counterpanes and mosquito nets
- table linen and bathroom linen such as tablecloths, table napkins, towels and face cloths
- other household textiles such as shopping bags, laundry bags, shoe bags, covers for clothes and furniture, flags, sunshades, etc.
- repair of household textiles

Also includes: 
- cloth bought by the piece
- oilcloth
- bathroom mats, rush mats and doormats";;"Excludes: 
- fabric wall coverings (04.3.1)
- tapestries (05.1.1)
- floor coverings such as carpets and fitted carpets (05.1.2)
- electric blankets (05.3.2)
- covers for motor cars, motorcycles, etc. (07.2.1)
- air mattresses and sleeping bags (09.3.2)";;
181;"05.2.0.1";4;Møbelstof og gardiner;;"Includes:
- furnishing fabrics, curtain material, curtains, double curtains, awnings, door curtains and fabric blinds";;"Excludes: 
- repair of furnishing fabrics and curtains (05.2.0.4)";;
182;"05.2.0.2";4;Sengelinned;;"Includes:
- bed linen such as sheets, pillowcases, blankets, travelling rugs, plaids, eiderdowns, counterpanes and mosquito nets";;"Excludes: 
- air mattresses and sleeping bags (09.3.2.2)
- repair of bed linen (05.2.0.4)
- electric blankets (05.3.2.9)";;
183;"05.2.0.3";4;Bord- og badeværelseslinned;;"Includes:
- table linen and bathroom linen such as tablecloths, table napkins, towels and face cloths";;"Excludes: 
- repair of table linen and bathroom linen (05.2.0.4)";;
184;"05.2.0.4";4;Reparation af boligtekstiler;;"Includes:
- repair of household textiles";;;;
185;"05.2.0.9";4;Andre boligtekstiler;;"Includes:
- other household textiles such as shopping bags, laundry bags, shoe bags, covers for clothes and furniture, flags, sunshades, etc.

Also includes:
- cloth bought by the piece
- oilcloth
- bathroom mats, rush mats and doormats";;"Excludes: 
- repair of other household textiles (05.2.0.4)
- covers for motor cars, motorcycles, etc. (07.2.1.3)";;
186;"05.3";2;Husholdningsapparater;;;;;;
187;"05.3.1";3;Større husholdningsapparater, også elektriske;;"Includes:
- refrigerators, freezers and fridge-freezers
- washing machines, dryers, drying cabinets, dishwashers, ironing and pressing machines
- cookers, spit roasters, hobs, ranges, ovens and microwave ovens
- air-conditioners, humidifiers, space heaters, water heaters, ventilators and extractor hoods
- vacuum cleaners, steam-cleaning machines, carpet shampooing machines and machines for scrubbing, waxing and polishing floors
- other major household appliances such as safes, sewing machines, knitting machines, water softeners, etc.

Also includes:
- delivery and installation of the appliances when applicable";;"Excludes: 
- such appliances that are built into the structure of the building (capital formation)";;
188;"05.3.1.1";4;Køleskabe, frysere og kølefryseskabe;;"Includes: 
- refrigerators and dual temperature refrigerators";;;;
189;"05.3.1.2";4;Vaskemaskiner, tørretumblere, og opvaskemaskiner;;"Includes: 
- drum dryers, drying cabinets, drying radiators";;"Excludes: 
- repair of clothes washing machines, clothes drying machines and dish washing machines (05.3.3.0)";;
190;"05.3.1.3";4;Kogeapparater;;"Includes: 
- electric/gas/oil/ceramic panels, hobs, spit roasters, electric/gas/convection ovens, combined cookers and micro wave ovens";;"Excludes: 
- repair of cookers (05.3.3.0)";;
191;"05.3.1.4";4;Varmeapparater, luftkonditioneringsapparater;;"Includes:
- air-conditioners, humidifiers, space heaters, water heaters, ventilators and extractor hoods";;"Excludes: 
- repair of heaters, air conditioners (05.3.3.0)";;
192;"05.3.1.5";4;Rengøringsudstyr;;"Includes:
- vacuum cleaners, steam-cleaning machines, carpet shampooing machines and machines for scrubbing, waxing and polishing floors";;"Excludes: 
- repair of cleaning equipment (05.3.3.0)";;
193;"05.3.1.9";4;Andre større husholdningsapparater;;"Includes:
- other major household appliances such as safes, sewing machines, knitting machines, water softeners, etc.";;"Excludes: 
- repair of other major household appliances (05.3.3.0)";;
194;"05.3.2";3;Mindre elektriske husholdningsapparater;;"Includes:
- coffee mills, coffee-makers, juice extractors, can-openers, food mixers, deep fryers, meat grills, knives, toasters, ice cream makers, sorbet makers, yoghurt makers, hotplates, irons, kettles, fans, electric blankets, etc.";;"Excludes: 
- repair of small electric household appliances (05.3.3.0)
- small non-electric household articles and kitchen utensils (05.4.0)
- household scales (05.4.0)
- personal weighing machines and baby scales (12.1.3)";;
195;"05.3.2.1";4;Foodprocessorer;;"Includes:
- multi-function machine, food mixers and blenders
- slicing machines";;"Excludes: 
- repair of food processing appliances (05.3.3.0)";;
196;"05.3.2.2";4;Kaffe– og temaskiner og lignende apparater;;"Includes:
- coffee machines
- tea makers
- water boilers
- kettles";;"Excludes: 
- repair of coffee machines, tea makers and similar appliances (05.3.3.0)";;
197;"05.3.2.3";4;Strygejern;;"Includes:
- electric irons";;"Excludes: 
- repair of irons (05.3.3.0)";;
198;"05.3.2.4";4;Brødristere og grillapparater;;"Includes:
- toasters
- sandwich grills
- meat and fish grills";;"Excludes: 
- repair of toasters and grills (05.3.3.0)";;
199;"05.3.2.9";4;Andre mindre elektriske husholdningsapparater;;"Includes:
- coffee mills
- juice extractors
- can-openers
- deep fryers
- knives
- ice cream makers
- sorbet makers
- yoghurt makers
- hotplates
- fans
- electric blankets";;"Excludes: 
- repair of other small electric household appliances (05.3.3.0)";;
200;"05.3.3";3;Reparation af husholdningsapparater;;"Includes:
- repair of household appliances

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- charges for the leasing or rental of major household appliances";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (05.3.1) or (05.3.2)";;
201;"05.3.3.0";4;Reparation af husholdningsapparater;;"Includes:
- repair of household appliances

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- charges for the leasing or rental of major household appliances";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (05.3.1) or (05.3.2)";;
202;"05.4";2;Glas, service og husholdningsredskaber;;;;;;
203;"05.4.0";3;Glas, service og husholdningsredskaber;;"Includes:
- glassware, crystal ware, ceramic ware and china ware of the kind used for table, kitchen, bathroom, toilet, office and indoor decoration
- cutlery, flatware and silverware
- non-electric kitchen utensils of all materials such as saucepans, stewpots, pressure cookers, frying pans, coffee mills, purée makers, mincers, hotplates, household scales and other such mechanical devices
- non-electric household articles of all materials such as containers for bread, coffee, spices, etc., waste bins, waste-paper baskets, laundry baskets, portable money boxes and strongboxes, towel rails, bottle racks, irons and ironing boards, letter boxes, feeding bottles, thermos flasks and iceboxes
- repair of glassware, tableware and household utensils";;"Excludes: 
- lighting equipment (05.1.1)
- electric household appliances (05.3.1) or (05.3.2)
- cardboard tableware (05.6.1)
- personal weighing machines and baby scales (12.1.3)
- ashtrays (12.3.2)";;
204;"05.4.0.1";4;Glas, krystalvarer, keramiske artikler og porcelænsartikler;;"Includes:
- glassware, crystal ware, ceramic ware and china ware of the kind used for table, kitchen, bathroom, toilet, office and indoor decoration";;"Excludes: 
- repair of glassware, crystal-ware, ceramic ware and chinaware (05.4.0.4)";;
205;"05.4.0.2";4;Spisebestik, fade og sølvtøj;;"Includes:
- cutlery, flatware and silverware";;"Excludes: 
- repair of such cutlery, flatware and silverware (05.4.0.4)";;
206;"05.4.0.3";4;Ikkeelektriske køkkenredskaber og -genstande;;"Includes:
- non-electric kitchen utensils of all materials such as saucepans, stewpots, pressure cookers, frying pans, coffee mills, purée makers, mincers, hotplates, household scales and other such mechanical devices
- non-electric household articles of all materials such as containers for bread, coffee, spices, etc., waste bins, waste-paper baskets, laundry baskets, portable money boxes and strongboxes, towel rails, bottle racks, irons and ironing boards, letter boxes, feeding bottles, thermos flasks and iceboxes";;"Excludes: 
- electric irons (05.3.2.3)
- repair of non-electric kitchen utensils and articles (05.4.0.4)";;
207;"05.4.0.4";4;Reparation af glas, service og husholdningsredskaber;;"Includes:
- repair of glassware, crystal-ware, ceramic ware and chinaware, cutlery, flatware and silverware and non-electric kitchen utensils and articles";;;;
208;"05.5";2;Værktøj og udstyr til hus og have;;;;;;
209;"05.5.1";3;Større redskaber og udstyr;;"Includes:
- motorized tools and equipment such as electric drills, saws, sanders and hedge cutters, garden tractors, lawnmowers, cultivators, chainsaws and water pumps
- repair of major tools and equipment

Also includes:
- charges for the leasing or rental of do-it-yourself machinery and equipment";;;;
210;"05.5.1.1";4;Motoriserede større redskaber og udstyr;;"Includes:
- electric drills, percussion drill, electric saws, electric sanders
- garden tractors, chain saws, lawn movers, clipper for lawn, hedge cutters, cultivators
- water pumps";;;;
211;"05.5.1.2";4;Reparation, leasing og leje af større redskaber og udstyr;;"Includes:
- repair, leasing and rental of motorized tools and equipment";;;;
212;"05.5.2";3;Mindre redskaber og diverse tilbehør;;"Includes:
- hand tools such as saws, hammers, screwdrivers, wrenches, spanners, pliers, trimming knives, rasps and files
- garden tools such as wheelbarrows, watering cans, hoses, spades, shovels, rakes, forks, scythes, sickles and secateurs
- ladders and steps
- door fittings (hinges, handles and locks), fittings for radiators and fireplaces, other metal articles for the house (curtain rails, carpet rods, hooks, etc.) or for the garden (chains, grids, stakes and hoop segments for fencing and bordering)
- small electric accessories such as power sockets, switches, wiring flex, electric bulbs, fluorescent lighting tubes, torches, flashlights, hand lamps, electric batteries for general use, bells and alarms
- repair of small tools and miscellaneous accessories";;;;
213;"05.5.2.1";4;Ikkemotoriserede mindre redskaber;;"Includes:
- saws, hammers, screwdriver, wrenches, spanners, pliers, trimming knives, rasps and files
- power shears, wheelbarrows, watering cans, hoses, spades, shovels, rakes, forks and secateurs
- ladders and steps";;"Excludes: 
- repair of non-motorized small tools (05.5.2.3)";;
214;"05.5.2.2";4;Diverse tilbehør til mindre redskaber;;"Includes:
- door fittings (hinges, handles and locks), fittings for radiators and fireplaces, other metal articles for the house (curtain rails, carpet rods, hooks, etc.) or for the garden (chains, grids, stakes and hoop segments for fencing and bordering)
- power sockets, switches, wiring flex, light bulbs, fluorescent lighting tubes, torches, flashlights, hand-lamps, batteries, bells, alarms and outdoor lights";;"Excludes: 
- repair of miscellaneous small tool accessories (05.5.2.3)";;
215;"05.5.2.3";4;Reparation af ikkemotoriserede mindre redskaber og diverse tilbehør;;"Includes:
- repair of non-motorised small tools and miscellaneous accessories";;;;
216;"05.6";2;Andre varer og tjenester til husholdningen;;;;;;
217;"05.6.1";3;Ikkevarige husholdningsartikler;;"Includes:
- cleaning and maintenance products such as soaps, washing powders, washing liquids, scouring powders, detergents, disinfectant bleaches, softeners, conditioners, window-cleaning products, waxes, polishes, dyes, unblocking agents, disinfectants, insecticides, pesticides, fungicides and distilled water
- articles for cleaning such as brooms, scrubbing brushes, dustpans and dust brushes, dusters, tea towels, floorcloths, household sponges, scourers, steel wool and chamois leathers
- paper products such as filters, tablecloths and table napkins, kitchen paper, vacuum cleaner bags and cardboard tableware, including aluminium foil and plastic bin liners
- other non-durable household articles such as matches, candles, lamp wicks, methylated spirits, clothes-pegs, clothes hangers, pins, safety pins, sewing needles, knitting needles, thimbles, nails, screws, nuts and bolts, tacks, washers, glues and adhesive tapes for household use, string, twine and rubber gloves

Also includes:
- polishes, creams and other shoe-cleaning articles
- fire extinguishers for households";;"Excludes: 
- brushes and scrapers for paint, varnish and wallpaper (04.3.1)
- fire extinguishers for transport equipment (07.2.1)
- products specifically for the cleaning and maintenance of transport equipment such as paints, chrome cleaners, sealing compounds and bodywork polishes (07.2.1)
- horticultural products for the upkeep of ornamental gardens (09.3.3)
- paper handkerchiefs, toilet paper, toilet soaps, toilet sponges and other products for personal hygiene (12.1.3)
- cigarette, cigar and pipe lighters and lighter fuel (12.3.2)";;
218;"05.6.1.1";4;Rengørings- og vedligeholdelsesprodukter;;"Includes:
- detergents, dishwashing, machine dishwashing detergent, scouring powders, disinfectant bleaches, softeners, conditioners, stain remover
- general purpose cleanser, window-cleaning products, unblocking agents, disinfectants
- floor wax, polishes
- polishes, creams and other shoe-cleaning articles (shoe brush)
- insecticides, fungicides, distilled water";;;;
219;"05.6.1.2";4;Andre ikkevarige mindre husholdningsartikler;;"Includes:
- dustpans and dust brushes, dusters
- cloths, floor cloths, chamois leathers
- dish brush, household sponges, scourers, steel wool
- filters, tablecloths and table napkins, kitchen paper, baking parchment roll, kitchen film, aluminium foil, doily
- disposable plates, cups and cutlery
- vacuum cleaner bags
- candles, lamp wicks, methylated spirits, plastic bags, garbage bags
- matches, clothes pegs, clothes hangers, pins, safety pins, sewing needles, knitting needles, thimbles, nails, screws, nuts and bolts, tacks, washers, glues and adhesive tapes for household use, string, twine and rubber gloves";;;;
220;"05.6.2";3;Hushjælp og tjenesteydelser i hjemmet;;"Includes:
- domestic services supplied by paid staff employed in private service such as butlers, cooks, maids, drivers, gardeners, governesses, secretaries, tutors and au pairs
- similar services, including babysitting and housework, supplied by enterprises or self-employed persons
- household services such as window cleaning, disinfecting, fumigation and pest extermination
- dry-cleaning, laundering and dyeing of household linen, household textiles and carpets
- hire of furniture, furnishings, carpets, household equipment and household linen";;"Excludes: 
- dry-cleaning, laundering and dyeing of garments (03.1.4)
- refuse collection (04.4.2)
- sewage collection (04.4.3)
- co-proprietor charges for caretaking, gardening, stairwell cleaning, heating and lighting, maintenance of lifts and refuse disposal chutes, etc. in multi-occupied buildings (04.4.4)
- security services (04.4.4)
- snow removal and chimney sweeping (04.4.4)
- removal and storage services (07.3.6)
- services of wet-nurses, crèches, day-care centres and other child-minding facilities (12.4.0)
- bodyguards (12.7.0)";;
221;"05.6.2.1";4;Hushjælp ydet af betalt personale;;"Includes:
- domestic services supplied by butlers, cooks, maids, drivers, gardeners, governesses, secretaries, tutors, au pairs, babysitters

Also includes:
- house-maids that iron household linen and clothes in the family residence
- household services provided by self-employed or enterprises";;;;
222;"05.6.2.2";4;Rengøring;;"Includes:
- dry-cleaning of household linen and textiles
- carpet cleaning
- laundering and dyeing of household textiles";;;;
223;"05.6.2.3";4;Leje af møbler og boligudstyr;;"Includes: 
- hire of carpets, household equipment and household linen";;;;
224;"05.6.2.9";4;Anden hushjælp og andre tjenesteydelser i hjemmet;;"Includes:
- other services supplied by enterprises or self-employed persons
- cleaners, window cleaning
- pest extermination, disinfections";;;;
225;"06";1;SUNDHED;;"Also includes:
- health services purchased from school and university health centres";;;;
226;"06.1";2;Medicinske produkter, apparater og medicinsk udstyr;;This group covers medicaments, prostheses, medical appliances and equipment and other health-related products purchased by individuals or households, either with or without a prescription, usually from dispensing chemists, pharmacists or medical equipment suppliers. They are intended for consumption or use outside a health facility or institution.;;Such products supplied directly to outpatients by medical, dental and paramedical practitioners or to in-patients by hospitals and the like are included in outpatient services (06.2) or hospital services (06.3).;;
227;"06.1.1";3;Farmaceutiske produkter;;"Includes:
- medicinal preparations, medicinal drugs, patent medicines, serums and vaccines, vitamins and minerals, cod liver oil and halibut liver oil, oral contraceptives";;"Excludes: 
- veterinary products (09.3.4)
- articles for personal hygiene such as medicinal soaps (12.1.3)";;
228;"06.1.1.0";4;Farmaceutiske produkter;;"Includes:
- medicinal preparations, medicinal drugs, patent medicines, serums and vaccines, vitamins and minerals, cod liver oil and halibut liver oil, oral contraceptives

Also includes:
- homeopathic medicines";;"Excludes: 
- veterinary products (09.3.4.2)
- articles for personal hygiene such as medicinal soaps (12.1.3.2)";;
229;"06.1.2";3;Andre medicinske produkter;;"Includes:
- clinical thermometers, adhesive and non-adhesive bandages, hypodermic syringes, first-aid kits, hot-water bottles and ice bags, medical hosiery items such as elasticated stockings and knee supports, pregnancy tests, condoms and other mechanical contraceptive devices";;;;
230;"06.1.2.1";4;Graviditetstest og mekaniske svangerskabsforebyggende midler;;"Includes: 
- condoms";;;;
231;"06.1.2.9";4;Andre medicinske produkter i.a.n.;;"Includes:
- clinical thermometers, adhesive and non-adhesive bandages, hypodermic syringes, first-aid kits, hot-water bottles and ice bags, disposable ice, medical hosiery items such as elasticated stockings and knee-supports";;;;
232;"06.1.3";3;Medicinske apparater og medicinsk udstyr;;;;"Excludes: 
- hire of therapeutic equipment (06.2.3)
- protective goggles, belts and supports for sport (09.3.2)
- sunglasses not fitted with corrective lenses (12.3.2)";;
233;"06.1.3.1";4;Briller med korrigerende glas og kontaktlinser;;"Includes:
- corrective eye-glasses and contact lenses";;;;
234;"06.1.3.2";4;Høreapparater;;"Includes:
- hearing aids";;;;
235;"06.1.3.3";4;Reparation af medicinske apparater og medicinsk udstyr;;"Includes:
- repair of therapeutic appliances and equipment";;;;
236;"06.1.3.9";4;Andre medicinske apparater og andet medicinsk udstyr;;"Includes:
- glass eyes, artificial limbs and other prosthetic devices, orthopaedic braces and supports, orthopaedic footwear, surgical belts, trusses and supports, neck braces, medical massage equipment and health lamps, powered and unpowered wheelchairs and invalid carriages, beds for therapeutic purposes, crutches, electronic and other devices for monitoring blood pressure, etc.

Also includes:
- dentures but not fitting costs";;;;
237;"06.2";2;Ambulant behandling;;"This group covers medical, dental and paramedical services delivered to outpatients by medical, dental and paramedical practitioners and auxiliaries. The services may be delivered at home, in individual or group consulting facilities, dispensaries or the outpatient clinics of hospitals and the like.

Outpatient services include the medicaments, prostheses, medical appliances and equipment and other health-related products supplied directly to outpatients by medical, dental and paramedical practitioners and auxiliaries.";;Medical, dental and paramedical services provided to in-patients by hospitals and the like are included in hospital services (06.3).;;
238;"06.2.1";3;Lægebehandling;;"Includes:
- consultations of physicians in general or specialist practice

Also includes:
- services of orthodontic specialists";;"Excludes: 
- services of medical analysis laboratories and X-ray centres (06.2.3)
- services of practitioners of traditional medicine (06.2.3)";;
239;"06.2.1.1";4;Behandling hos praktiserende læge;;"Includes:
- consultations of physicians in general practice";;;;
240;"06.2.1.2";4;Behandling hos speciallæge;;"Includes:
- consultations of physicians in specialist practice

Also includes:
- services of orthodontic specialists";;;;
241;"06.2.2";3;Tandbehandling;;"Includes:
- services of dentists, oral hygienists and other dental auxiliaries

Also includes:
- fitting costs of dentures";;"Excludes: 
- dentures (06.1.3)
- services of orthodontic specialists (06.2.1.2)
- services of medical analysis laboratories and X-ray centres (06.2.3)";;
242;"06.2.2.0";4;Tandbehandling;;"Includes:
- services of dentists, oral-hygienists and other dental auxiliaries

Also includes:
- fitting costs of dentures";;"Excludes: 
- dentures (06.1.3.9)
- services of orthodontic specialists (06.2.1.2)
- services of medical analysis laboratories and X-ray centres (06.2.3.1)";;
243;"06.2.3";3;Tjenester ydet af paramedicinsk personale;;"Includes:
- services of medical analysis laboratories and X-ray centres
- services of freelance nurses and midwives
- services of freelance acupuncturists, chiropractors, optometrists, physiotherapists, speech therapists, etc.
- medically prescribed corrective-gymnastic therapy
- outpatient thermal bath or sea-water treatments
- ambulance services
- hire of therapeutic equipment

Also includes:
- services of practitioners of traditional medicine";;;;
244;"06.2.3.1";4;Tjenester ydet af medicinske laboratorier og røntgenklinikker;;"Includes:
- services of medical analysis laboratories and X-ray centres including all diagnostic and imaging methods (i.e. CT, MRI, sonography)";;;;
245;"06.2.3.2";4;Termiske bade, gymnastikterapi, ambulancetjeneste og leje af medicinsk udstyr;;"Includes:
- thermal-baths, corrective-gymnastic therapy, ambulance services and hire of therapeutic equipment";;;;
246;"06.2.3.9";4;Andre paramedicinske tjenesteydelser;;"Includes:
- services of freelance nurses and midwives, acupuncturists, chiropractors, optometrists, physiotherapists, speech therapists etc.";;;;
247;"06.3";2;Hospitalstjenester;;"Hospitalization is defined as occurring when a patient is accommodated in a hospital for the duration of the treatment. Hospital day-care and home-based hospital treatment are included as are hospices for terminally ill persons.

This group covers the services of general and specialist hospitals, the services of medical centres, maternity centres, nursing homes and convalescent homes which chiefly provide in-patient health care, the services of institutions serving old people in which medical monitoring is an essential component and the services of rehabilitation centres providing in-patient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support.
Hospitals are defined as institutions which offer in-patient care under direct supervision of qualified medical doctors. Medical centres, maternity centres, nursing homes and convalescent homes also provide in-patient care but their services are supervised and frequently delivered by staff of lower qualification than medical doctors.";;This group does not cover the services of facilities, such as surgeries, clinics and dispensaries, devoted exclusively to outpatient care (06.2). Nor does it include the services of retirement homes for elderly persons, institutions for disabled persons and rehabilitation centres providing primarily long-term support (12.4).;;
248;"06.3.0";3;Hospitalstjenester;;"Includes:
- Hospital services comprise the provision of the following services to hospital in-patients:
  . basic services
  . administration
  . accommodation
  . food and drink
  . supervision and care by non-specialist staff (nursing auxiliaries)
  . first aid and resuscitation
  . ambulance transport
  . provision of medicines and other pharmaceutical products
  . provision of therapeutic appliances and equipment
  . medical services
  . services of physicians in general or specialist practice, of surgeons and of dentists
  . medical analyses and X-rays
  . paramedical services such as those of nurses, midwives, chiropractors, optometrists, physiotherapists, speech therapists, etc.";;;;
249;"06.3.0.0";4;Hospitalstjenester;;"Includes:
- Hospital services comprise the provision of the following services to hospital in-patients:
  . basic services
  . administration
  . accommodation
  . food and drink
  . supervision and care by non-specialist staff (nursing auxiliaries)
  . first aid and resuscitation
  . ambulance transport
  . provision of medicines and other pharmaceutical products
  . provision of therapeutic appliances and equipment
  . medical services
  . services of physicians in general or specialist practice, of surgeons and of dentists
  . medical analyses and X-rays
  . paramedical services such as those of nurses, midwives, chiropractors, optometrists, physiotherapists, speech therapists, etc.";;;;
250;"07";1;TRANSPORT;;;;;;
251;"07.1";2;Køb af køretøjer;;;;"Excludes:
- purchases of recreational vehicles such as camper vans, caravans, trailers, aeroplanes and boats (09.2.1)";;
252;"07.1.1";3;Automobiler;;"Includes:
- motor cars, passenger vans, station wagons, estate cars and the like with either two-wheel drive or four-wheel drive";;"Excludes: 
- invalid carriages (06.1.3)
- camper vans (09.2.1)
- golf carts (09.2.1)";;
253;"07.1.1.1";4;Nye automobiler;;"Includes:
- new motor cars, passenger vans, station wagons, estate cars and the like with either two-wheel drive or four-wheel drive";;;;
254;"07.1.1.2";4;Brugte automobiler;;"Includes:
- second-hand motor cars, passenger vans, station wagons, estate cars and the like with either two-wheel drive or four-wheel drive";;;;
255;"07.1.2";3;Motorcykler;;"Includes:
- motor cycles of all types, scooters and powered bicycles

Also includes:
- sidecars
- snowmobiles";;"Excludes: 
- invalid carriages (06.1.3)
- golf carts (09.2.1)";;
256;"07.1.2.0";4;Motorcykler;;"Includes:
- motor cycles of all types, scooters and powered bicycles

Also includes:
- sidecars
- snowmobiles";;"Excludes: 
- invalid carriages (06.1.3.9)
- golf carts (09.2.1.5)";;
257;"07.1.3";3;Cykler;;"Includes:
- bicycles and tricycles of all types

Also includes:
- rickshaws";;"Excludes: 
- toy bicycles and tricycles (09.3.1)";;
258;"07.1.3.0";4;Cykler;;"Includes:
- bicycles and tricycles of all types

Also includes:
- rickshaws";;"Excludes:
- powered bicycles (07.1.2.0)
- toy bicycles and tricycles (09.3.1.2)";;
259;"07.1.4";3;Dyretrukne køretøjer;;"Includes:
- animal drawn vehicles

Also includes:
- animals required to draw the vehicles and related equipment (yokes, collars, harnesses, bridles, reins, etc.)";;"Excludes: 
- horses and ponies, horse or pony-drawn vehicles and related equipment purchased for recreational purposes (09.2.1)";;
260;"07.1.4.0";4;Dyretrukne køretøjer;;"Includes:
- animal drawn vehicles

Also includes:
- animals required to draw the vehicles and related equipment (yokes, collars, harnesses, bridles, reins, etc.)";;"Excludes: 
- horses and ponies, horse or pony-drawn vehicles and related equipment purchased for recreational purposes (09.2.1.4)";;
261;"07.2";2;Drift af personlige transportmidler;;Purchases of spare parts, accessories or lubricants made by households with the intention of undertaking the maintenance, repair or intervention themselves should be shown under (07.2.1) or (07.2.2).;;If households pay an enterprise to carry out the maintenance, repair or fitting, the total value of the service, Includes: the costs of the materials used, should be shown under (07.2.3).;;
262;"07.2.1";3;Reservedele og tilbehør til personlige transportmidler;;"Includes:
- tyres (new, used or retreaded), inner tubes, spark plugs, batteries, shock absorbers, filters, pumps and other spare parts or accessories for personal transport equipment

Also includes:
- fire extinguishers for transport equipment
- products specifically for the cleaning and maintenance of transport equipment such as paints, chrome cleaners, sealing compounds and bodywork polishes
- covers for motor cars, motorcycles, etc.";;"Excludes: 
- crash helmets for motorcycles and bicycles (03.1.3)
- non-specific products for cleaning and maintenance such as distilled water, household sponges, chamois leathers, detergents, etc. (05.6.1)
- charges for the fitting of spare parts and accessories and for the painting, washing and polishing of bodywork (07.2.3)
- radio-telephones (08.2.0)
- car radios (09.1.1)
- baby seats for cars (12.3.2)";;
263;"07.2.1.1";4;Dæk;;"Includes:
- new, used or retreaded, including inner tubes for car, bicycles, motorcycles etc.";;;;
264;"07.2.1.2";4;Reservedele til personlige transportmidler;;"Includes:
- spark plugs, batteries, shock absorbers, filters, pumps and other spare parts for personal transport equipment";;;;
265;"07.2.1.3";4;Tilbehør til personlige transportmidler;;"Includes:
- accessories for personal transport equipment but bought separately

Also includes:
- GPS devices designed to be used in personal transport equipment";;;;
266;"07.2.2";3;Brændstof og smøremidler til personlige transportmidler;;"Includes:
- petrol and other fuels such as diesel, liquid petroleum gas, alcohol and two-stroke mixtures
- lubricants, brake and transmission fluids, coolants and additives

Also includes:
- fuel for major tools and equipment covered under (05.5.1) and recreational vehicles covered under (09.2.1).";;"Excludes: 
- charges for oil changes and greasing (07.2.3)";;
267;"07.2.2.1";4;Diesel;;"Includes:
- diesel";;;;
268;"07.2.2.2";4;Benzin;;"Includes:
- petrol";;;;
269;"07.2.2.3";4;Andre brændstoffer til personlige transportmidler;;"Includes:
- liquid petroleum gas, alcohol, electricity and two-stroke mixtures";;;;
270;"07.2.2.4";4;Smøremidler;;"Includes:
- lubricants, brake and transmission fluids, coolants and additives";;"Excludes: 
- charges for oil changes and greasing (07.2.3.0)";;
271;"07.2.3";3;Vedligeholdelse og reparation af personlige transportmidler;;"Includes:
- services purchased for the maintenance and repair of personal transport equipment such as fitting of parts and accessories, wheel balancing, technical inspection, breakdown services, oil changes, greasing and washing

Also includes:
- total value of the service (that is both the cost of labour and the cost of materials are covered)";;"Excludes: 
- separate purchases of spare parts, accessories or lubricants made by households with the intention of undertaking the maintenance or repair themselves (07.2.1) or (07.2.2)
- roadworthiness tests (07.2.4)";;
272;"07.2.3.0";4;Vedligeholdelse og reparation af personlige transportmidler;;"Includes:
- services purchased for the maintenance and repair of personal transport equipment such as fitting of parts and accessories, wheel balancing, technical inspection, breakdown services, oil changes, greasing and washing

Also includes:
- total value of the service (that is both the cost of labour and the cost of materials are covered)";;"Excludes: 
- separate purchases of spare parts, accessories or lubricants made by households with the intention of undertaking the maintenance or repair themselves (07.2.1) or (07.2.2)
- roadworthiness tests (07.2.4.3)";;
273;"07.2.4";3;Andre tjenester vedrørende personlige transportmidler;;"Includes:
- hire of garages or parking spaces not providing parking in connection with the dwelling
- toll facilities (bridges, tunnels, shuttle ferries, motorways) and parking meters
- driving lessons, driving tests and driving licences
- roadworthiness tests
- hire of personal transport equipment without drivers";;"Excludes: 
- hire of a car with driver (07.3.2)
- service charges for insurance in respect of personal transport equipment (12.5.4)";;
274;"07.2.4.1";4;Leje af garager, parkeringspladser og personlige transportmidler;;"Includes:
- hire of garages or parking spaces not providing parking in connection with the dwelling
- hire of personal transport equipment without drivers";;"Excludes: 
- hire of a car with driver (07.3.2.2)
- service charges for insurance in respect of personal transport equipment (12.5.4.1)";;
275;"07.2.4.2";4;Faciliteter til opkrævning af bomafgifter og parkometre;;"Includes:
- toll facilities (bridges, tunnels, shuttle ferries, motorways) and parking meters";;;;
276;"07.2.4.3";4;Køretimer, køreprøver, kørekort og teknisk kontrol;;"Includes:
- driving lessons, tests, licences and roadworthiness tests";;;;
277;"07.3";2;Transporttjenester;;"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.

Also includes:
- school transport services";;"Excludes:
- ambulance services (06.2.3).";;
278;"07.3.1";3;Personbefordring med jernbane;;"Includes:
- transport of individuals and groups of persons and luggage by train, tram and underground

Also includes:
- transport of private vehicles";;"Excludes: 
- funicular transport (07.3.6)";;
279;"07.3.1.1";4;Personbefordring med tog;;"Includes:
- transport of individuals and groups of persons and luggage by train";;;;
280;"07.3.1.2";4;Personbefordring med metro og sporvogn;;"Includes:
- transport of individuals and groups of persons and luggage by underground
- transport of individuals and groups of persons and luggage by tram";;;;
281;"07.3.2";3;Personbefordring ad landevej;;"Includes:
- transport of individuals and groups of persons and luggage by bus, coach, taxi and hired car with driver";;water taxis;;
282;"07.3.2.1";4;Personbefordring med bus og rutebil;;"Includes:
- transport of individuals and groups of persons and luggage by bus and coach";;;;
283;"07.3.2.2";4;Personbefordring med taxi og lejet bil med fører;;"Includes:
- transport of individuals and groups of persons and luggage by taxi and hired car with driver";;;;
284;"07.3.3";3;Personbefordring med fly;;"Includes:
- transport of individuals and groups of persons and luggage by aeroplane and helicopter";;;;
285;"07.3.3.1";4;Indenrigsflyvning;;"Includes:
- domestic transport of individuals and groups of persons and luggage by aeroplane and helicopter";;;;
286;"07.3.3.2";4;International flyvning;;"Includes:
- international transport of individuals and groups of persons and luggage by aeroplane and helicopter (international means that the destination is outside the country)";;;;
287;"07.3.4";3;Personbefordring ad søvejen og indre vandveje;;"Includes:
- transport of individuals and groups of persons and luggage by ship, boat, ferry, hovercraft and hydrofoil

Also includes:
- transport of private vehicles";;;;
288;"07.3.4.1";4;Personbefordring ad søvejen;;"Includes:
- transport of individuals and groups of persons and luggage by ship, boat, ferry, hovercraft and hydrofoil

Also includes:
- transport of private vehicles";;;;
289;"07.3.4.2";4;Personbefordring ad indre vandveje;;"Includes:
- transport of individuals and groups of persons and luggage by ship, boat, ferry, hovercraft and hydrofoil

Also includes:
- transport of private vehicles";;;;
290;"07.3.5";3;Kombineret personbefordring;;"Transport of individuals and groups of persons and luggage by two or more modes of transport when the expenditure cannot be apportioned between them.

Includes: 
  . transport of private vehicles
  . fares paid in an anticipated way to be used in different city means of transport";;"Excludes: 
- package holidays (09.6.0)";;
291;"07.3.5.0";4;Kombineret personbefordring;;"Includes:
- transport of individuals and groups of persons and luggage by two or more modes of transport when the expenditure cannot be apportioned between them

Also includes:
- transport of private vehicles";;"Excludes: 
- package holidays (09.6.0)";;
292;"07.3.6";3;Andre købte transporttjenester;;"Includes:
- funicular, cable-car and chairlift transport
- removal and storage services
- services of porters and left-luggage and luggage-forwarding offices
- travel agents' commissions, if separately priced";;"Excludes: 
- cable-car and chairlift transport at ski resorts and holiday centres (09.4.1)";;
293;"07.3.6.1";4;Transport med tovbaner, gondollifter og stolelifter;;;;"Excludes: 
- cable-car and chair-lift transport at ski resorts and holiday centres (09.4.1.2)";;
294;"07.3.6.2";4;Flytning og opmagasinering;;"Includes: 
- services of porters and left-luggage and luggage-forwarding offices";;;;
295;"07.3.6.9";4;Andre købte transporttjenester i.a.n.;;"Includes: 
- travel agents' commissions, if separately priced";;;;
296;"08";1;MEDDELELSE;;;;;;
297;"08.1";2;Posttjenester;;;;;;
298;"08.1.0";3;Posttjenester;;"Includes:
- payments for the delivery of letters, postcards and parcels
- private mail and parcel delivery

Also includes:
- all purchases of new postage stamps, pre-franked postcards and aerogrammes";;"Excludes: 
- purchase of used or cancelled postage stamps (09.3.1)
- financial services of post offices (12.6.2)";;
299;"08.1.0.1";4;Brevtjenester;;"Includes: 
- postcards and all purchases of new postage stamps, pre-franked postcards and aerogrammes";;;;
300;"08.1.0.9";4;Andre posttjenester;;"Includes: 
- parcels delivery services";;;;
301;"08.2";2;Telefon- og telefaxudstyr;;;;;;
302;"08.2.0";3;Telefon- og telefaxudstyr;;"Includes:
- purchases of telephones, radio-telephones, telefax machines, telephone-answering machines and telephone loudspeakers
- repair of telephone and telefax equipment";;"Excludes: 
- telefax and telephone-answering facilities provided by personal computers (09.1.3)";;
303;"08.2.0.1";4;Fastnettelefonudstyr;;"Includes:
- fixed telephones";;;;
304;"08.2.0.2";4;Mobiltelefonudstyr;;"Includes:
- mobile telephone handsets, including devices with several functions";;;;
305;"08.2.0.3";4;Andet telefon- og telefaxudstyr;;"Includes:
- radio-telephones, telefax machines, telephone-answering machines and telephone loudspeakers";;;;
306;"08.2.0.4";4;Reparation af telefon- og telefaxudstyr;;"Includes:
- repair of telephone or telefax equipment";;;;
307;"08.3";2;Telefon- og telefaxtjenester;;;;;;
308;"08.3.0";3;Telefon- og telefaxtjenester;;"Includes:
- installation and subscription costs of personal telephone equipment
- telephone calls from a private line or from a public line (public telephone box, post office cabin, etc.)
- telephone calls from hotels, cafés, restaurants and the like
- telegraphy, telex and telefax services
- information transmission services
- Internet connection services
- hire of telephones, telefax machines, telephone-answering machines and telephone loudspeakers

Also includes:
- radio-telephony, radio-telegraphy and radiotelex services";;;;
309;"08.3.0.1";4;Trådbårne telefontjenester;;"Includes:
- local, regional, national and international calls
- telephone calls from a public line or from hotels, cafés, restaurants and the like
- hire of wired telephone equipment, telephone-answering machines and telephone loudspeakers

Also includes:
- installation and subscription costs of personal telephone equipment";;;;
310;"08.3.0.2";4;Trådløse telefontjenester;;"Includes:
- national calls, including voice and video calls
- International calls, including voice and video calls
- messages, including voice, written (SMS) and image (MMS) messages
- other mobile telephone services
- hire of wireless telephone equipment

Also includes:
- costs of telephone equipment if included in subscription costs
- mobile phones included in a package, i.e. pre-paid or post-paid packages, generally tied to a specific operator for a certain period of time";;;;
311;"08.3.0.3";4;Internetadgangstjenester;;"Includes:
- Internet access services provided by operators of wired, wireless and satellite infrastructure
- hire of internet access provision equipment

Also includes
- activation fee and monthly rate";;;;
312;"08.3.0.4";4;Kombinerede telekommunikationstjenester;;"Includes: 
- telephony/Internet/television packages";;;;
313;"08.3.0.5";4;Andre datatransmissionstjenester;;"Includes
- telegraphy, telex and telefax services
- VOIP (Voice Over Internet Protocol) provision
- hire of telegraphy, telex, telefax, radiotelephony, radiotelegraphy and radiotelex equipment

Also includes:
- radiotelephony, radiotelegraphy and radiotelex services";;;;
314;"09";1;FRITID OG KULTUR;;;;;;
315;"09.1";2;Audiovisuelt og fotografisk udstyr samt databehandlingsudstyr;;;;;;
316;"09.1.1";3;Udstyr til modtagelse, indspilning og reproduktion af lyd og billeder;;"Includes:
- television sets, video cassette players and recorders, television aerials of all types
- radio sets, car radios, radio clocks, two-way radios, amateur radio receivers and transmitters
- gramophones, tape players and recorders, cassette players and recorders, CD-players, personal stereos, stereo systems and their constituent units (turntables, tuners, amplifiers, speakers, etc.), microphones and earphones";;"Excludes: 
- video cameras, camcorders and sound-recording cameras (09.1.2)";;
317;"09.1.1.1";4;Udstyr til modtagelse, indspilning og reproduktion af lyd;;"Includes:
- radio receivers (radio sets, car radios, radio clocks, two-way radios, amateur radio receivers and transmitters)
- non portable CD players
- non portable sound players (without video function)
- stereo equipment and CD radio cassette recorder
- car stereos

Also includes:
- docking stations, turntables, tuners, amplifiers, microphones and speakers";;"Excludes: 
- portable sound and vision players (09.1.1.3)";;
318;"09.1.1.2";4;Udstyr til modtagelse, indspilning og reproduktion af lyd og billeder;;;;;;
319;"09.1.1.3";4;Bærbart udstyr til lyd og billeder;;"Includes:
- portable sound and vision players
- portable TV receivers";;;;
320;"09.1.1.9";4;Andet udstyr til modtagelse, indspilning og reproduktion af lyd og billeder;;"Includes:
- earphones 
- digital photo frames

Also includes:
- E-book readers";;;;
321;"09.1.2";3;Fotografisk og kinematografisk udstyr og optiske instrumenter;;"Includes:
- still cameras, movie cameras and sound-recording cameras, video cameras and camcorders, film and slide projectors, enlargers and film processing equipment, accessories (screens, viewers, lenses, flash attachments, filters, exposure meters, etc.)
- binoculars, microscopes, telescopes and compasses";;;;
322;"09.1.2.1";4;Kameraer;;"Includes:
- still cameras, movie cameras and sound-recording cameras, film and slide projectors, enlargers and film processing equipment
- video cameras, including cam-corders";;;;
323;"09.1.2.2";4;Tilbehør til fotografisk og kinematografisk udstyr;;"Includes:
- screens, viewers, lenses (including zoom lenses), lenses, flash attachments, filters, exposure meters, etc.";;;;
324;"09.1.2.3";4;Optiske instrumenter;;"Includes:
- binoculars, microscopes, telescopes and compasses";;;;
325;"09.1.3";3;Databehandlingsudstyr;;"Includes:
- personal computers, visual display units, printers and miscellaneous accessories accompanying them
- computer software packages such as operating systems, applications, languages, etc.
- calculators, including pocket calculators
- typewriters and word processors

Also includes:
- telefax and telephone-answering facilities provided by personal computers";;"Excludes: 
- pre-recorded diskettes and CD-ROMs containing books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.1.4)
- video game software (09.3.1)
- video game computers that plug into a television set (09.3.1)
- typewriter ribbons (09.5.4)
- toner and ink cartridges (09.5.4)
- slide rules (09.5.4)";;
326;"09.1.3.1";4;PC'er;;"Includes:
- laptop, desktop, hand-held computers, including keyboard, monitor, mouse, printer, when purchased as a bundle

Also includes:
- tablet computers";;;;
327;"09.1.3.2";4;Tilbehør til databehandlingsudstyr;;"Includes:
- scanners, monitors, printers, if bought separately
- telefax and telephone answering facilities provided by personal computer cables and disks";;"Excludes: 
- toner and ink-cartridges (09.5.4.9)";;
328;"09.1.3.3";4;Software;;"Includes:
- computer software packages such as operating systems, applications, languages, etc.";;"Excludes:
- pre-recorded diskettes and CD-ROMs containing books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software (09.1.4.1)
- video game software (09.3.1.1)";;
329;"09.1.3.4";4;Regnemaskiner og andet databehandlingsudstyr;;"Includes: 
- pocket calculators and electronic calendars";;;;
330;"09.1.4";3;Optagemedier;;"Includes:
- records and CDs
- pre-recorded tapes, cassettes, video cassettes, diskettes and CD-ROMs for tape recorders, cassette recorders, video recorders and personal computers
- unrecorded tapes, cassettes, video cassettes, diskettes and CD-ROMs for tape recorders, cassette recorders, video recorders and personal computers
- unexposed films, cartridges and disks for photographic and cinematographic use

Also includes:
- pre-recorded tapes and CDs of novels, plays, poetry, etc.
- pre-recorded diskettes and CD-ROMs containing books, dictionaries, encyclopaedias, foreign language trainers, multimedia presentations, etc. in the form of software
- photographic supplies such as paper and flashbulbs
- unexposed films the price of which includes the cost of processing without separately identifying it";;"Excludes: 
- batteries (05.5.2)
- computer software packages such as operating systems, applications, languages, etc. (09.1.3)
- video game software, video game cassettes and video game CD-ROMs (09.3.1)
- development of films and printing of photographs (09.4.2)";;
331;"09.1.4.1";4;Indspillede optagemedier;;"Includes:
- CDs, gramophone records, Blu-ray discs, videos and DVDs, cassettes, video cassettes

Also includes:
- audio and video (film) downloads";;;;
332;"09.1.4.2";4;Uindspillede optagemedier;;"Includes:
- CDs (R and RW)
- videos and DVDs (R and RW)
- blu-ray discs, cassettes, video cassettes";;;;
333;"09.1.4.9";4;Andre optagemedier;;"Includes:
- memory cards, memory sticks, film rolls, unexposed films, cartridges and discs for photographic and cinematographic use

Also includes:
- photographic supplies such as paper";;;;
334;"09.1.5";3;Reparation af audiovisuelt og fotografisk udstyr samt databehandlingsudstyr;;"Includes:
- repair of audio-visual, photographic and information processing equipment

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (09.1.1), (09.1.2) or (09.1.3)";;
335;"09.1.5.0";4;Reparation af audiovisuelt og fotografisk udstyr samt databehandlingsudstyr;;"Includes:
- repair of audio-visual, photographic and information processing equipment

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)";;"Excludes: 
- separate purchases of materials made by households with the intention of undertaking the repair themselves (09.1.1), (09.1.2) or (09.1.3)";;
336;"09.2";2;Andre større varige forbrugsgoder til fritids- og kulturaktiviteter;;;;;;
337;"09.2.1";3;Større varige forbrugsgoder til udendørs fritidsaktiviteter;;"Includes:
- 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

Also 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)";;
338;"09.2.1.1";4;Autocampere, campingvogne og påhængsvogne;;"Includes:
- camper vans, caravans and trailers";;;;
339;"09.2.1.2";4;Flyvemaskiner, ultralette fly, svævefly, dragefly og varmluftballoner;;"Includes:
- aeroplanes, microlight aircraft, gliders, hang-gliders and hot-air balloons";;;;
340;"09.2.1.3";4;Både, påhængsmotorer og montering af udstyr i både;;"Includes:
- boats, outboard motors, sails, rigging and superstructures";;;;
341;"09.2.1.4";4;Heste, ponyer og tilbehør;;"Includes:
- horses and ponies, horse or pony drawn vehicles and related equipment (harnesses, bridles, reins, saddles, etc.)";;"Excludes: 
- horses and ponies, horse or pony-drawn vehicles and related equipment purchased for personal transport (07.1.4.0)";;
342;"09.2.1.5";4;Udstyr til spil og sport;;"Includes:
- canoes, kayaks, wind-surfing boards, sea-diving equipment and golf carts";;"Excludes:
- inflatable boats, rafts and swimming pools for children and the beach (09.3.2.1)";;
343;"09.2.2";3;Musikinstrumenter og større varige forbrugsgoder til indendørs fritidsaktiviteter;;"Includes:
- musical instruments of all sizes, including electronic musical instruments, such as pianos, organs, violins, guitars, drums, trumpets, clarinets, flutes, recorders, harmonicas, etc.
- billiard tables, ping-pong tables, pinball machines, gaming machines, etc.";;"Excludes: 
- toys (09.3.1)";;
344;"09.2.2.1";4;Musikinstrumenter;;"Includes:
- traditional instruments 
- pianos, organs, violins, guitars, drums, trumpets, clarinets, flutes, recorders, harmonicas, etc.
- electronic instruments";;;;
345;"09.2.2.2";4;Større varige forbrugsgoder til indendørs fritidsaktiviteter;;"Includes:
- billiard tables, ping-pong tables, pin-ball machines, gaming machines, etc.";;;;
346;"09.2.3";3;Vedligeholdelse og reparation af andre større varige forbrugsgoder til fritids- og kulturaktiviteter;;"Includes:
- maintenance and repair of other major durables for recreation and culture

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- laying up for winter of boats, camper vans, caravans, etc.
- hangar services for private planes
- marina services for boats
- veterinary and other services (stabling, feeding, farriery, etc.) for horses and ponies purchased for recreational purposes";;"Excludes: 
- fuel for recreational vehicles (07.2.2)
- separate purchases of materials made by households with the intention of undertaking the maintenance or repair themselves (09.2.1) or (09.2.2)
- veterinary and other services for pets (09.3.5)";;
347;"09.2.3.0";4;Vedligeholdelse og reparation af andre større varige forbrugsgoder til fritids- og kulturaktiviteter;;"Includes:
- maintenance and repair of other major durables for recreation and culture

Also includes:
- total value of the service (that is, both the cost of labour and the cost of materials are covered)
- laying up for winter of boats, camper vans, caravans, etc.
- hangar services for private planes
- marina services for boats
- veterinary and other services (stabling, feeding, farriery, etc.) for horses and ponies purchased for recreational purposes";;"Excludes: 
- fuel for recreational vehicles (07.2.2)
- separate purchases of materials made by households with the intention of undertaking the maintenance or repair themselves (09.2.1) or (09.2.2)
- veterinary and other services for pets (09.3.5.0)";;
348;"09.3";2;Andet tilbehør og udstyr til fritid, haver og kæledyr;;;;;;
349;"09.3.1";3;Spil, legetøj og hobbyartikler;;"Includes:
- card games, parlour games, chess sets and the like
- toys of all kinds including dolls, soft toys, toy cars and trains, toy bicycles and tricycles, toy construction sets, puzzles, plasticine, electronic games, masks, disguises, jokes, novelties, fireworks and rockets, festoons and Christmas tree decorations
- stamp-collecting requisites (used or cancelled postage stamps, stamp albums, etc.), other items for collections (coins, medals, minerals, zoological and botanical specimens, etc.) and other tools and articles n.e.c. for hobbies

Also includes:
- video game software
- video game computers that plug into a television set
- video game cassettes and video game CD-ROMs";;"Excludes: 
- collectors' items falling into the category of works of art or antiques (05.1.1)
- unused postage stamps (08.1.0)
- Christmas trees (09.3.3)
- children's scrapbooks (09.5.1)";;
350;"09.3.1.1";4;Spil og hobbyartikler;;"Includes:
- traditional games-card games, parlour games, chess sets and the like
- electronic games

Also includes:
- video game software
- video game computers that plug into a television set
- video game cassettes and video game CD-ROMs
- hobby-stamp-collecting requisites (used or cancelled postage stamps, stamp albums, etc.)
- other items for collections (coins, medals, minerals, zoological and botanical specimens, etc.) and other tools and articles n.e.c. for hobby purposes";;;;
351;"09.3.1.2";4;Legetøj og festartikler;;"Includes:
- dolls, such as Barbie, Bratz, Polly etc.
- toy cars, including toy trains, toy bicycles and tricycles
- soft toys- teddy-bears etc.
- Lego and toy construction sets, such as Playmobil
- puzzles
- plasticine
- masks
- disguises
- jokes
- novelties
- fireworks and rockets
- festoons
- Christmas tree decorations";;;;
352;"09.3.2";3;Udstyr til sport, camping og friluftsaktiviteter;;"Includes:
- gymnastic, physical education and sport equipment such as balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, foils, sabres, poles, weights, discuses, javelins, dumb-bells, chest expanders and other body-building equipment
- parachutes and other sky-diving equipment
- firearms and ammunition for hunting, sport and personal protection
- fishing rods and other equipment for fishing
- equipment for beach and open-air games, such as bowls, croquet, frisbee, volleyball, and inflatable boats, rafts and swimming pools
- camping equipment such as tents and accessories, sleeping bags, backpacks, air mattresses and inflating pumps, camping stoves and barbecues
- repair of equipment for sport, camping and open-air recreation

Also includes:
- game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.)
- protective headgear for sports
- other protective gear for sports such as life jackets, boxing gloves, body padding, shin-guards, goggles, belts, supports, etc.";;"Excludes: 
- crash helmets for motor cycles and bicycles (03.1.3)
- camping and garden furniture (05.1.1)";;
353;"09.3.2.1";4;Udstyr til sport;;"Includes:
- gymnastic, physical education and sport equipment such as balls, shuttlecocks, nets, rackets, bats, skis, golf clubs, discuses, javelins
- parachutes and other sky-diving equipment
- firearms and ammunition for hunting, sport and personal protection
- fishing rods and other equipment for fishing
- equipment for beach and open-air games such as bowls, croquet, frisbee, volleyball and inflatable boats, rafts and swimming pools

Also includes:
- game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice skates, rollers, spikes, studs, etc.)
- protective headgear for sports
- other protective gear for sports such as life jackets, boxing gloves, body padding, shin-guards, goggles, belts, supports, etc.";;"Excludes: 
- crash helmets for motor cycles and bicycles (03.1.3.1)
- repair of equipment for sport (09.3.2.3)";;
354;"09.3.2.2";4;Udstyr til camping og friluftsaktiviteter;;"Includes:
- tents, sleeping bags, backpacks includes air mattresses and inflating pumps, camping stoves, barbecues and other accessories related to camping";;"Excludes: 
- camping furniture (05.1.1.2)
- repair of equipment for camping and open-air recreation (09.3.2.3)";;
355;"09.3.2.3";4;Reparation af udstyr til sport, camping og friluftsaktiviteter;;"Includes:
- repair of equipment for sport, camping and open-air recreation";;;;
356;"09.3.3";3;Haveprodukter, planter og blomster;;"Includes:
- natural or artificial flowers and foliage, plants, shrubs, bulbs, tubers, seeds, fertilizers, composts, garden peat, turf for lawns, specially treated soils for ornamental gardens, horticultural preparations, pots and pot holders

Also includes:
- natural and artificial Christmas trees
- delivery charges for flowers and plants";;"Excludes: 
- gardening gloves (03.1.3)
- gardening services (04.4.4) or (05.6.2)
- gardening equipment (05.5.1)
- gardening tools (05.5.2)
- insecticides and pesticides for household use (05.6.1)";;
357;"09.3.3.1";4;Haveprodukter;;"Includes:
- soil, peat and fertilizers
- pots and pot holders";;"Excludes: 
- motorized and non-motorized garden tools and equipment (05.5.1.1, 05.5.2.1 and 05.5.2.2)";;
358;"09.3.3.2";4;Planter og blomster;;"Includes:
- indoor plants, including natural or artificial Christmas trees
- outdoor plants
- plant seeds and bulb
- indoor flowers (natural or artificial in vase or not)
- outdoor flowers
- flower seeds and bulbs";;"Excludes: 
- soil, peat and fertilizers (09.3.3.1)";;
359;"09.3.4";3;Kæledyr og artikler til kæledyr;;"Includes:
- pets, pet foods, veterinary and grooming products for pets, collars, leashes, kennels, birdcages, fish tanks, cat litter, etc.";;"Excludes: 
- horses and ponies (07.1.4) or (09.2.1)
- veterinary services (09.3.5)";;
360;"09.3.4.1";4;Køb af kæledyr;;"Includes:
- purchase of pets";;;;
361;"09.3.4.2";4;Artikler til kæledyr;;"Includes:
- pet foods, veterinary and grooming products for pets, collars, leashes, kennels, birdcages, fish tanks, cat litter, etc.";;;;
362;"09.3.5";3;Dyrlægetjenester og andre tjenester i forbindelse med kæledyr;;"Includes:
- veterinary and other services for pets such as grooming, boarding, tattooing, micro-chip implanting and training";;"Excludes:
- veterinary services for animals required to draw vehicles (07.1.4.0)
- veterinary and other services (stabling, farriery, etc.) for horses and ponies purchased for recreational purposes (09.2.3)";;
363;"09.3.5.0";4;Dyrlægetjenester og andre tjenester i forbindelse med kæledyr;;"Includes:
- veterinary and other services for pets such as grooming, boarding, tattooing, micro-chip implanting and training";;"Excludes: 
- veterinary and other services (stabling, farriery, etc.) for horses and ponies purchased for recreational purposes (09.2.3.0)
- veterinary services for animals required to draw vehicles (07.1.4.0)";;
364;"09.4";2;Fritids- og kulturtjenester;;;;;;
365;"09.4.1";3;Fritids- og sportstjenester;;"Includes services provided by:
- sports stadiums, horse-racing courses, motor-racing circuits, velodromes, etc.
- skating rinks, swimming pools, golf courses, gymnasia, fitness centres, tennis courts, squash courts and bowling alleys
- fairgrounds and amusement parks
- roundabouts, see-saws and other playground facilities for children
- pin-ball machines and other games for adults other than games of chance
- ski slopes, ski lifts and the like
- hire of equipment and accessories for sport and recreation, such as aeroplanes, boats, horses, skiing and camping equipment
- out-of-school individual or group lessons in bridge, chess, aerobics, dancing, music, skating, skiing, swimming or other pastimes
- services of mountain guides, tour guides, etc.
- navigational aid services for boating

Also includes:
- hire of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.)";;"Excludes: 
- cable-car and chairlift transport not at ski resorts or holiday centres (07.3.6)";;
366;"09.4.1.1";4;Fritids- og sportstjenester — tilstedeværelse;;"Includes services provided by:
- sports stadiums, horse-racing courses, motor-racing circuits, velodromes, etc. for the attendance of a sportive or recreational event
- fairgrounds and amusement parks";;;;
367;"09.4.1.2";4;Fritids- og sportstjenester — deltagelse;;"Includes:
- skating rinks, swimming pools, golf courses, gymnasia, fitness centres, tennis courts, squash courts and bowling alleys
- roundabouts, see-saws and other playground facilities for children
- pin-ball machines and other games for adults other than games of chance
- ski slopes, ski lifts and the like
- hire of equipment and accessories for sport and recreation, such as aeroplanes, boats, horses, skiing and camping equipment
- out-of-school individual or group lessons in bridge, chess, aerobics, dancing, music, skating, skiing, swimming or other pastimes
- services of mountain guides, tour guides, etc.
- navigational aid services for boating

Also includes:
- hire of game-specific footwear (ski boots, football boots, golfing shoes and other such footwear fitted with ice-skates, rollers, spikes, studs, etc.)";;"Excludes: 
- cable-car and chairlift transport not at ski resorts or holiday centres (07.3.6.1)";;
368;"09.4.2";3;Kulturtjenester;;"Includes services provided by:
- cinemas, theatres, opera houses, concert halls, music halls, circuses, sound and light shows
- museums, libraries, art galleries, exhibitions
- historic monuments, national parks, zoological and botanical gardens, aquaria
- hire of equipment and accessories for culture, such as television sets, video cassettes, etc.
- television and radio broadcasting, in particular licence fees for television equipment and subscriptions to television networks
- services of photographers such as film developing, print processing, enlarging, portrait photography, wedding photography, etc.

Also includes:
- services of musicians, clowns, performers for private entertainments";;;;
369;"09.4.2.1";4;Biografer, teatre, koncerter;;"Includes:
- cinemas
- theatres, opera houses
- concert and music halls
- circuses, sound and light shows and other

Also includes:
- services of musicians, clowns, performers for private entertainments";;;;
370;"09.4.2.2";4;Museer, biblioteker, zoologiske haver;;"Includes:
- museums, art galleries, exhibitions, including historical monuments
- libraries
- national parks, zoological and botanical gardens";;;;
371;"09.4.2.3";4;Tv- og radiolicens, abonnementer;;"Includes:
- television and radio broadcasting fees
- subscription to cable TV and Pay-TV

Also includes:
- television on demand
- streaming services of audio and/or video content for which customers need a subscription and pay a fee";;"Excludes: 
- hire of television and radio broadcasting equipment (09.4.2.4)";;
372;"09.4.2.4";4;Leje af udstyr og tilbehør i forbindelse med kultur;;"Includes:
- hire of DVDs, video cassettes, CDs, Blu-ray
- hire of equipment and accessories for culture, such as television set";;;;
373;"09.4.2.5";4;Fotografiske tjenester;;"Includes:
- services of photographers such as film developing, print processing, enlarging, portrait photography, wedding photography, etc.

Also includes
- services provided by non-specialised shops (e.g. supermarkets, consumer electronic stores etc.) and purchase by Internet";;;;
374;"09.4.2.9";4;Andre kulturtjenester;;"Includes:
- rental and leasing services of musical instruments";;;;
375;"09.4.3";3;Tilfældighedsspil;;"Includes:
- service charges for lotteries, bookmakers, totalizators, casinos and other gambling establishments, gaming machines, bingo halls, scratch cards, sweepstakes, etc. 

Service charge is defined as the difference between the amounts paid for lottery tickets or placed in bets and the amounts paid out to winners.";;;;
376;"09.4.3.0";4;Tilfældighedsspil;;"Includes:
- service charges for lotteries, bookmakers, totalizators, casinos and other gambling establishments, gaming machines, bingo halls, scratch cards, sweepstakes, etc. 

Service charge is defined as the difference between the amounts paid for lottery tickets or placed in bets and the amounts paid out to winners.";;;;
377;"09.5";2;Aviser, bøger og papirvarer;;;;;;
378;"09.5.1";3;Bøger;;"Includes:
- books, including atlases, dictionaries, encyclopaedias, textbooks, guidebooks and musical scores

Also includes:
- scrapbooks and albums for children
- bookbinding";;"Excludes: 
- pre-recorded tapes and CDs of novels, plays, poetry, etc. (09.1.4)
- pre-recorded diskettes and CD-ROMs containing books, dictionaries, encyclopaedias, foreign language trainers, etc. in the form of software (09.1.4)
- stamp albums (09.3.1)";;
379;"09.5.1.1";4;Skønlitteratur;;"Includes: 
- children's books

Also includes:
- scrapbooks and albums for children";;"Excludes: 
- E-books (09.5.1.4)";;
380;"09.5.1.2";4;Undervisningsbøger;;"Includes:
- educational textbooks";;"Excludes: 
- E-books (09.5.1.4)";;
381;"09.5.1.3";4;Anden faglitteratur;;"Includes:
- dictionaries
- art books
- travel guides
- reference books";;"Excludes: 
- E-books (09.5.1.4)";;
382;"09.5.1.4";4;Indbindingstjenester og download af e-bøger;;"Includes:
- binding services
- fiction and non-fiction E-book downloads";;"Excludes:
- pre-recorded tapes and compact discs of novels, plays, poetry, etc.";;
383;"09.5.2";3;Aviser og tidsskrifter;;"Includes:
- newspapers, magazines and other periodicals";;;;
384;"09.5.2.1";4;Aviser;;"Includes:
- newspaper bought in kiosks
- subscription for newspapers (home delivery)
- Internet subscription for newspapers";;;;
385;"09.5.2.2";4;Blade og tidsskrifter;;"Includes:
- lifestyle magazines
- children magazines
- hobbies, leisure magazines
- business, political magazines
- TV magazines
- subscription for magazines (home delivery)
- Internet subscription for magazines";;;;
386;"09.5.3";3;Diverse tryksager;;"Includes:
- catalogues and advertising material
- posters, plain or picture postcards, calendars
- greeting cards and visiting cards, announcement and message cards
- maps and globes";;"Excludes: 
- pre-franked postcards and aerogrammes (08.1.0)
- stamp albums (09.3.1)";;
387;"09.5.3.0";4;Diverse tryksager;;"Includes:
- catalogues and advertising material
- posters, plain or picture postcards, calendars
- greeting cards and visiting cards, announcement and message cards
- maps and globes";;"Excludes: 
- pre-franked postcards and aerogrammes (08.1.0.1)
- stamp albums (09.3.1.1)";;
388;"09.5.4";3;Papir og tegnematerialer;;"Includes:
- writing pads, envelopes, account books, notebooks, diaries, etc.
- pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks, erasers, pencil sharpeners, etc.
- stencils, carbon paper, typewriter ribbons, inking pads, correcting fluids, etc.
- paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins, etc.
- drawing and painting materials such as canvas, paper, card, paints, crayons, pastels and brushes

Also includes:
- toner and ink cartridges
- educational materials such as exercise books, slide rules, geometry instruments, slates, chalks and pencil boxes";;"Excludes:
- pre-franked postcards (08.1.0) 
- pocket calculators (09.1.3)
- stamp albums (09.3.1)";;
389;"09.5.4.1";4;Papirprodukter;;"Includes:
- writing pads, envelopes, account books, notebooks, diaries, etc.
- drawing paper
- educational materials such as exercise books";;;;
390;"09.5.4.9";4;Andre papirvarer og tegnematerialer;;"Includes:
- pens, pencils, fountain pens, ballpoint pens, felt-tip pens, inks, erasers, pencil sharpeners, etc.
- stencils, carbon paper, typewriter ribbons, inking pads, correcting fluids, etc.
- paper punches, paper cutters, paper scissors, office glues and adhesives, staplers and staples, paper clips, drawing pins, etc.
- drawing and painting materials such as canvas, card, paints, crayons, pastels and brushes

Also includes:
- toner and ink cartridges
- slide rules, geometry instruments, slates, chalks and pencil boxes";;"Excludes: 
- pocket calculators (09.1.3.4)";;
391;"09.6";2;Pakkerejser;;;;;;
392;"09.6.0";3;Pakkerejser;;"Includes:
- all inclusive holidays or tours which provide for travel, food, accommodation, guides, etc.

Also includes:
- half-day and one-day excursion tours
- pilgrimages";;;;
393;"09.6.0.1";4;Indenlandske pakkerejser;;"Includes:
- holidays taking place on the economic territory where the holidaymaker resides";;;;
394;"09.6.0.2";4;Udenlandske pakkerejser;;"Includes:
- holidays taking place in other countries other than the country where the holidaymaker resides";;;;
395;"10";1;UNDERVISNING;;"This division covers educational services only. It includes education by radio or television broadcasting. 

The breakdown of educational services is based upon the level categories of the 2011 International Standard Classification of Education (ISCED) of the United Nations Educational, Scientific and Cultural Organization (UNESCO).";;"This division does not include expenditures on educational materials, such as:
- education support services, such as health-care services (06)
- transport services (07.3)
- books (09.5.1)
- stationery (09.5.4)
- catering services (11.1.2)
- accommodation services (11.2.0)";;
396;"10.1";2;Førskoleundervisning og primærundervisning;;;;;;
397;"10.1.0";3;Førskoleundervisning og primærundervisning;;"ISCED 2011 levels 0 and 1: pre-primary and primary education.

Also includes:
- literacy programmes for students too old for primary school";;;;
398;"10.1.0.1";4;Førskoleundervisning (ISCED 97, niveau 0);;"ISCED 2011 level 0: Pre-primary education is defined as the initial stage of organised instruction, designed primarily to introduce very young children to a school type environment; should be centre or school-based, be designed to meet the educational and developmental needs of children at least 3 years old and not older than 6. 

This education may also be provided in hospitals or in special schools or training centres.";;;;
399;"10.1.0.2";4;Primærundervisning (ISCED 97, niveau 1);;ISCED 2011 level 1: Primary education usually begins at age 5, 6 or 7 and generally lasts for 4 to 6 years. Programmes are normally designed to give students a sound basic education in reading, writing and mathematics along with an elementary understanding of other subjects. Organised instruction for children with special needs should also be included. Literacy or basic skills programmes within or outside the school system which are similar in content to programme in primary education.;;;;
400;"10.2";2;Sekundærundervisning;;;;;;
401;"10.2.0";3;Sekundærundervisning;;"ISCED 2011 levels 2 and 3: lower-secondary and upper-secondary education.

Also includes:
- out-of-school secondary education for adults and young people";;;;
402;"10.2.0.0";4;Sekundærundervisning;;"ISCED 2011 levels 2 and 3: lower-secondary and upper-secondary education.

Also includes:
- out-of-school secondary education for adults and young people";;;;
403;"10.3";2;Undervisning på niveauet mellem sekundær- og tertiærundervisning;;;;;;
404;"10.3.0";3;Undervisning på niveauet mellem sekundær- og tertiærundervisning;;"ISCED 2011 level 4: Post-secondary non-tertiary education provides learning experiences building on secondary education, preparing for labour market entry as well as tertiary education. It aims at the individual acquisition of knowledge, skills and competencies lower than the level of complexity characteristic of tertiary education. Programmes at ISCED level 4, or post-secondary non-tertiary education, are typically designed to provide individuals who completed ISCED level 3 with non-tertiary qualifications required for progression to tertiary education or for employment when their ISCED level 3 qualification does not grant such access. For example, graduates from general ISCED level 3 programmes may choose to complete a non-tertiary vocational qualification; or graduates from vocational ISCED level 3 programmes may choose to increase their level of qualifications or specialise further. The content of ISCED level 4 programmes is not sufficiently complex to be regarded as tertiary education, although it is clearly post-secondary.";;;;
405;"10.3.0.0";4;Undervisning på niveauet mellem sekundær- og tertiærundervisning (ISCED 97, niveau 4);;"ISCED 2011 level 4: Post-secondary non-tertiary education provides learning experiences building on secondary education, preparing for labour market entry as well as tertiary education. It aims at the individual acquisition of knowledge, skills and competencies lower than the level of complexity characteristic of tertiary education. Programmes at ISCED level 4, or post-secondary non-tertiary education, are typically designed to provide individuals who completed ISCED level 3 with non-tertiary qualifications required for progression to tertiary education or for employment when their ISCED level 3 qualification does not grant such access. For example, graduates from general ISCED level 3 programmes may choose to complete a non-tertiary vocational qualification; or graduates from vocational ISCED level 3 programmes may choose to increase their level of qualifications or specialise further. The content of ISCED level 4 programmes is not sufficiently complex to be regarded as tertiary education, although it is clearly post-secondary.";;;;
406;"10.4";2;Tertiærundervisning;;;;;;
407;"10.4.0";3;Tertiærundervisning;;ISCED 2011 levels 5, 6, 7 and 8: first stage and second stage of tertiary education.;;;;
408;"10.4.0.0";4;Tertiærundervisning;;ISCED 2011 levels 5, 6, 7 and 8: first stage and second stage of tertiary education.;;;;
409;"10.5";2;Undervisning uden for niveauplacering;;;;;;
410;"10.5.0";3;Undervisning uden for niveauplacering;;Educational programmes, generally for adults, which do not require any special prior instruction, in particular vocational training or cultural development.;;;;
411;"10.5.0.0";4;Undervisning uden for niveauplacering;;Educational programmes, generally for adults, which do not require any special prior instruction, in particular vocational training or cultural development.;;;;
412;"11";1;RESTAURANTER OG HOTELLER;;;;;;
413;"11.1";2;Cateringtjenester;;;;;;
414;"11.1.1";3;Restauranter, caféer o.l.;;"Includes:
- catering services (meals, snacks, drinks and refreshments) provided by restaurants, cafés, buffets, bars, tearooms, etc., Includes: those provided:
  . in places providing recreational, cultural, sporting or entertainment services: theatres, cinemas, sports stadiums, swimming pools, sports complexes, museums, art galleries, nightclubs, dancing establishments, etc.
  . on public transport (coaches, trains, boats, aeroplanes, etc.) when priced separately

Also included:
- the sale of food products and beverages for immediate consumption by kiosks, street vendors and the like, including food products and beverages dispensed ready for consumption by automatic vending machines
- the sale of cooked dishes by restaurants for consumption off their premises
- the sale of cooked dishes by catering contractors whether collected by the customer or delivered to the customer's home
- tips";;"Excludes: 
- tobacco purchases (02.2.0)
- telephone calls (08.3.0).";;
415;"11.1.1.1";4;Restauranter, caféer og danseetablissementer;;"Includes:
- places that serve main meals
- places mainly serving drinks: cafés, buffets, bars, tearooms, etc.
- places providing recreational, cultural, sporting or entertainment services: theatres, cinemas, sports stadiums, swimming pools, sports complexes, museums, art galleries, nightclubs, dancing establishments, etc.";;;;
416;"11.1.1.2";4;Fastfood og takeawaytjenester;;"Includes:
- places serving snacks and fast food
- on public transport (coaches, trains, boats, aeroplanes, etc.) when priced separately

Also included:
- the sale of food products and beverages for immediate consumption by kiosks, food stalls, street vendors and the like, including food products and beverages dispensed ready for consumption by automatic vending machines
- the sale of cooked dishes by restaurants for consumption off their premises
- the sale of cooked dishes by catering contractors whether collected by the customer or delivered to the customer's home";;;;
417;"11.1.2";3;Kantiner;;"Includes:
- catering services of works canteens, office canteens and canteens in schools, universities and other educational establishments

Also includes:
- university refectories, military messes and wardrooms";;"Excludes: 
- food and drink provided to hospital in-patients (06.3.0)";;
418;"11.1.2.0";4;Kantiner;;"Includes:
- catering services of works canteens, office canteens and canteens in schools, universities and other educational establishments

Also includes:
- university refectories, military messes and wardrooms";;"Excludes: 
- food and drink provided to hospital in-patients (06.3.0.0)";;
419;"11.2";2;Overnatningsfaciliteter;;;;"Excludes: 
- payments of households occupying a room in a hotel or boarding house as their main residence (04.1.1)
- rentals paid by households for a secondary residence for the duration of a holiday (04.1.2)
- telephone calls (08.3.0)
- catering services in such establishments except for breakfast or other meals included in the price of the accommodation (11.1.1)
- housing in orphanages, homes for disabled or maladjusted persons (12.4.0)";;
420;"11.2.0";3;Overnatningsfaciliteter;;;;"Excludes:
- payments of households occupying a room in a hotel or boarding house as their main residence (04.1.1)
- rentals paid by households for a secondary residence for the duration of a holiday (04.1.2)
- telephone calls (08.3.0)
- catering services in such establishments except for breakfast or other meals included in the price of the accommodation (11.1.1)
- housing in orphanages, homes for disabled or maladjusted persons (12.4.0)";;
421;"11.2.0.1";4;Hoteller, moteller, kroer og lignende overnatningsfaciliteter;;;;;;
422;"11.2.0.2";4;Feriecentre, campingpladser, vandrehjem og lignende overnatningsfaciliteter;;"Includes:
- holiday centres, camping sites, youth hostels and similar, holiday villages and holiday centres, camping and caravan sites, youth hostels and mountain chalets
- accommodation services in holiday centres and camping sites holiday villages, caravan sites";;;;
423;"11.2.0.3";4;Andre etablissementers overnatningsfaciliteter;;"Includes:
- boarding schools and other educational establishments
- public transport (trains, boats, etc.) when priced separately
- hostels for young workers or immigrants";;;;
424;"12";1;DIVERSE VARER OG TJENESTER;;;;;;
425;"12.1";2;Personlig pleje;;;;;;
426;"12.1.1";3;Frisørsaloner og institutter for personlig pleje;;"Includes:
- services of hairdressing salons, barbers, beauty shops, manicures, pedicures, Turkish baths, saunas, solariums, non-medical massages, etc.
- diet clubs, tattoo and piercing services

Also includes:
- bodycare, depilation and the like";;"Excludes: 
- spas (06.2.3) or (06.3.0)
- fitness centres (09.4.1)";;
427;"12.1.1.1";4;Frisører til mænd og børn;;"Includes:
- services of hairdressing salons, barbers for men and children";;;;
428;"12.1.1.2";4;Frisører til kvinder;;"Includes:
- services of hairdressing salons for women";;;;
429;"12.1.1.3";4;Behandlinger inden for personlig pleje;;"Includes:
- facial beauty treatments, depilation, solarium, pedicure, bodycare, manicure, thalasso therapy, Turkish baths, saunas, non-medical massages, etc.
- diet clubs, tattoo and piercing services";;;;
430;"12.1.2";3;Elektriske apparater til personlig pleje;;"Includes:
- electric razors and hair trimmers, hand-held and hood hairdryers, curling tongs and styling combs, sunlamps, vibrators, electric toothbrushes and other electric appliances for dental hygiene, etc.
- repair of such appliances";;;;
431;"12.1.2.1";4;Elektriske apparater til personlig pleje;;"Includes:
- electric razors and hair trimmers, hand-held and hood hairdryers, curling tongs and styling combs, sunlamps, vibrators, electric toothbrushes and other electric appliances for dental hygiene, etc.";;"Excludes: 
- repair of electric appliances for personal care (12.1.2.2)";;
432;"12.1.2.2";4;Reparation af elektriske apparater til personlig pleje;;"Includes:
- repair of electric appliances for personal care";;;;
433;"12.1.3";3;Andre apparater, artikler og produkter til personlig pleje;;"Includes:
- non-electric appliances: razors and hair trimmers and blades therefore, scissors, nail files, combs, shaving brushes, hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal weighing machines, baby scales, etc.
- articles for personal hygiene: toilet soap, medicinal soap, cleansing oil and milk, shaving soap, shaving cream and foam, toothpaste, etc.
- beauty products: lipstick, nail varnish, make-up and make-up removal products (including powder compacts, brushes and powder puffs), hair lacquers and lotions, pre-shave and after-shave products, sunbathing products, hair removers, perfumes and toilet waters, personal deodorants, bath products, etc.
- other products: toilet paper, paper handkerchiefs, paper towels, sanitary towels, cotton wool, cotton tops, babies' napkins, toilet sponges, etc.";;"Excludes: 
- handkerchiefs made of fabric (03.1.3)";;
434;"12.1.3.1";4;Ikkeelektrisk udstyr;;"Includes:
- razors and hair trimmers and blades therefore, scissors, nail files, combs, shaving brushes, hairbrushes, toothbrushes, nail brushes, hairpins, curlers, personal weighing machines, baby scales, etc.";;;;
435;"12.1.3.2";4;Artikler til personlig hygiejne og wellness, esoteriske produkter og skønhedsprodukter;;"Includes:
- toilet and medical soap, cleansing oils and milk, shaving soap and cream, toothpaste, shampoo and bathing products, toilet paper, paper handkerchiefs, cotton tops, babies' napkins (also babies' disposable napkins), paper towels, sanitary towels, cotton wool, toilet sponges, etc.
- wellness and esoteric products (natural remedy, herbs, healing stones etc.)
- beauty products: lipstick, nail varnish, make-up and make-up removal products (including powder compacts, brushes and powder puffs), hair lacquers and lotions, pre-shave and after-shave products, sunbathing products, hair removers, perfumes and toilet waters, personal deodorants, bath products, etc.";;"Excludes: 
- vitamins and minerals, cod liver oil and halibut liver oil (06.1.1.0)";;
436;"12.2";2;Prostitution;;;;;;
437;"12.2.0";3;Prostitution;;"Includes:
- services provided by prostitutes and the like";;;;
438;"12.2.0.0";4;Prostitution;;"Includes:
- services provided by prostitutes and the like";;;;
439;"12.3";2;Personlige effekter i.a.n.;;;;;;
440;"12.3.1";3;Smykker og ure;;"Includes:
- precious stones and metals and jewellery fashioned out of such stones and metals
- costume jewellery, cuff links and tiepins
- clocks, watches, stopwatches, alarm clocks, travel clocks
- repair of jewellery, clocks and watches";;"Excludes: 
- ornaments (05.1.1) or (05.4.0)
- radio clocks (09.1.1)
- precious stones and metals and jewellery fashioned out of such stones and metals acquired primarily as stores of value (capital formation)";;
441;"12.3.1.1";4;Smykker;;"Includes:
- precious stones and metals and jewellery fashioned out of such stones and metals
- costume jewellery, cuff links and tiepins";;"Excludes: 
- ornaments (05.1.1.1) or (05.4.0.1)
- precious stones and metals and jewellery fashioned out of such stones and metals acquired primarily as stores of value (capital formation)";;
442;"12.3.1.2";4;Ure;;"Includes:
- clocks, watches, stopwatches, alarm clocks, travel clocks";;"Excludes: 
- radio clocks (09.1.1.1)";;
443;"12.3.1.3";4;Reparation af smykker og ure;;"Includes:
- repair of jewellery, clocks and watches";;;;
444;"12.3.2";3;Andre personlige effekter;;"Includes:
- travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, hand-bags, wallets, purses, etc.
- articles for babies: baby carriages, pushchairs, carrycots, recliners, car beds and seats, back-carriers, front carriers, reins and harnesses, etc.
- articles for smokers: pipes, lighters, cigarette cases, cigar cutters, ashtrays, etc.
- miscellaneous personal articles: sunglasses, walking sticks and canes, umbrellas and parasols, fans, keyrings, etc.
- funerary articles: coffins, gravestones, urns, etc.
- repair of other personal effects

Also includes:
- lighter fuel
- wall thermometers and barometers";;"Excludes: 
- baby furniture (05.1.1)
- shopping bags (05.2.0)
- feeding bottles (05.4.0)";;
445;"12.3.2.1";4;Rejseartikler;;"Includes:
- travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, hand-bags, wallets, purses, etc.";;"Excludes: 
- shopping bags (05.2.0.9)";;
446;"12.3.2.2";4;Babyartikler;;"Includes:
- articles for babies: 
  . baby carriages
  . pushchairs
  . carrycots
  . recliners
  . car beds and seats
  . back-carriers
  . front carriers
  . reins and harnesses";;;;
447;"12.3.2.3";4;Reparation af andre personlige effekter;;"Includes:
- repair of travel goods and other carriers of personal effects: suitcases, trunks, travel bags, attaché cases, satchels, hand-bags, wallets, purses, etc.
- repair of articles for babies: baby carriages, pushchairs, carrycots, recliners, car beds and seats, back-carriers, front carriers, reins and harnesses, etc.";;;;
448;"12.3.2.9";4;Andre personlige effekter i.a.n.;;"Includes:
- wall thermometers and barometers
- articles for smokers: pipes, lighters, lighter fuel, cigarette cases, cigar cutters, ashtrays, etc.
- miscellaneous personal articles: sunglasses, walking sticks and canes, umbrellas and parasols, fans, keyrings, etc.
- funerary articles: coffins, gravestones, urns, etc.
- repair of other personal effects n.e.c.";;"Excludes: 
- wellness and esoteric products (12.1.3.2)";;
449;"12.4";2;Social beskyttelse;;Social protection as defined here covers assistance and support services provided to persons who are: elderly, disabled, having occupational injuries and diseases, survivors, unemployed, destitute, homeless, low-income earners, indigenous people, immigrants, refugees, alcohol and substance abusers, etc. It also covers assistance and support services provided to families and children.;;;;
450;"12.4.0";3;Social beskyttelse;;"Includes
- residential care, home help, day care and rehabilitation. More specifically, this class covers payments by households for:
  . retirement homes for elderly persons, residences for disabled persons, rehabilitation centres providing long-term support for patients rather than health care and rehabilitative therapy, schools for disabled persons where the main aim is to help students overcome their disability
  . help to maintain elderly and disabled persons at home (home-cleaning services, meal programmes, day-care centres, day-care services and holiday-care services)
  . wet-nurses, crèches, play schools and other child-minding facilities
  . counselling, guidance, arbitration, fostering and adoption services for families";;;;
451;"12.4.0.1";4;Børnepasning;;"Includes:
- child-minding outside the home
- nurseries, day-care facilities, wet-nurses, crèches and other child-minding facilities for babies
- Kindergarten (other than educational)
- after school centres";;"Excludes:
- babysitters etc. (05.6.2.1) 
- educational Kindergartens (division 10)";;
452;"12.4.0.2";4;Ældrehjem og hjem for handicappede;;"Includes: 
 - rehabilitation centres providing long-term support for patients rather than health care and rehabilitative therapy";;;;
453;"12.4.0.3";4;Tjenester til at hjælpe folk til fortsat at bo i deres privatboliger;;"Includes: 
- help to maintain elderly and disabled persons at home (home-cleaning services, meal programmes, day-care centres, day-care services and holiday-care services)
- schools for disabled persons where the main aim is to help students overcome their disability";;;;
454;"12.4.0.4";4;Rådgivning;;"Includes: 
- guidance, arbitration, fostering and adoption services for families";;;;
455;"12.5";2;Forsikring;;"Includes:
- service charges for insurance are classified by type of insurance, namely: 
  . life insurance and non-life insurance (that is, insurance in connection with the dwelling, health, transport, etc.)
  . service charges for multi-risk insurance covering several risks should be classified on the basis of the cost of the principal risk if it is not possible to allocate the service charges to the various risks covered

Service charge is defined as the difference between claims due and premiums earned and premium supplement.";;;;
456;"12.5.1";3;Livsforsikring;;"Includes:
- service charges for life assurance, death benefit assurance, education assurance, etc.";;;;
457;"12.5.1.0";4;Livsforsikring;;"Includes:
- service charges for life assurance, death benefit assurance, education assurance, etc.";;;;
458;"12.5.2";3;Forsikring i forbindelse med boligen;;"Includes:
- service charges paid by owner-occupiers and by tenants for the kinds of insurance typically taken out by tenants against fire, theft, water damage, etc.";;"Excludes: 
- service charges paid by owner-occupiers for the kinds of insurance typically taken out by landlords (intermediate consumption)";;
459;"12.5.2.0";4;Forsikring i forbindelse med boligen;;"Includes:
- service charges paid by owner-occupiers and by tenants for the kinds of insurance typically taken out by tenants against fire, theft, water damage, etc.";;"Excludes: 
- service charges paid by owner-occupiers for the kinds of insurance typically taken out by landlords (intermediate consumption)";;
460;"12.5.3";3;Sygeforsikring;;"Includes:
- service charges for private sickness and accident insurance";;;;
461;"12.5.3.1";4;Offentlig sygeforsikring;;"Includes:
- social (compulsory) health insurance";;;;
462;"12.5.3.2";4;Privat sygeforsikring;;"Includes:
- health insurance paid to a private insurance company";;;;
463;"12.5.4";3;Forsikringer i forbindelse med transport;;"Includes:
- service charges for insurance in respect of personal transport equipment
- service charges for travel insurance and luggage insurance";;;;
464;"12.5.4.1";4;Bilforsikring;;"Includes:
- service charges for insurance in respect of personal transport equipment";;;;
465;"12.5.4.2";4;Rejseforsikring;;"Includes:
- service charges for travel insurance and luggage insurance";;;;
466;"12.5.5";3;Anden forsikring;;"Includes:
- service charges for other insurance such as civil liability for injury or damage to third parties or their property";;"Excludes: 
- civil liability or damage to third parties or their property arising from the operation of personal transport equipment (12.5.4)";;
467;"12.5.5.0";4;Anden forsikring;;"Includes:
- service charges for other insurance such as civil liability for injury or damage to third parties or their property";;;;
468;"12.6";2;Finansielle tjenesteydelser i.a.n.;;"Includes:
- financial intermediation services indirectly measured";;;;
469;"12.6.1";3;FISIM (indirekte målte finansielle formidlingstjenester);;"Includes:
- financial intermediation services indirectly measured";;;;
470;"12.6.1.0";4;FISIM (indirekte målte finansielle formidlingstjenester);;"Includes:
- financial intermediation services indirectly measured";;;;
471;"12.6.2";3;Andre finansielle tjenesteydelser i.a.n.;;"Includes:
- actual charges for the financial services of banks, post offices, saving banks, money changers and similar financial institutions
- fees and service charges of brokers, investment counsellors, tax consultants and the like
- administrative charges of private pension funds and the like";;;;
472;"12.6.2.1";4;Bankers og postkontorers gebyrer;;"Includes: 
- charges for the financial services of saving banks, money changers and similar financial institutions";;;;
473;"12.6.2.2";4;Mægleres og investeringsrådgiveres afgifter eller gebyrer;;"Includes: 
- administrative charges of private pension funds and the like
- charges for the financial services of tax consultants and the like";;;;
474;"12.7";2;Andre tjenester i.a.n.;;;;;;
475;"12.7.0";3;Andre tjenester i.a.n.;;"Includes:
- fees for legal services, employment agencies, etc.
- charges for undertaking and other funeral services
- payment for the services of estate agents, housing agents, auctioneers, salesroom operators and other intermediaries
- payment for photocopies and other reproductions of documents
- fees for the issue of birth, marriage and death certificates and other administrative documents
- payment for newspaper notices and advertisements
- payment for the services of graphologists, astrologers, private detectives, bodyguards, matrimonial agencies and marriage guidance counsellors, public writers, miscellaneous concessions (seats, toilets, cloakrooms), etc.";;;;
476;"12.7.0.1";4;Administrationsgebyrer;;"Includes:
- birth, marriage and death certificates
- passports and licenses Includes firearms license, etc.";;;;
477;"12.7.0.2";4;Juridiske tjenester og regnskabsførelse;;"Includes:
- fees for legal services and accountancy";;;;
478;"12.7.0.3";4;Begravelsestjenester;;"Includes:
- charges for undertaking and other funeral services";;;;
479;"12.7.0.4";4;Andre gebyrer og tjenester;;"Includes:
- reproduction of documents, newspaper notices and advertisements 
- photocopies and other reproductions
- fees for:
  . employment agencies
  . auctioneers
  . salesroom operators and other intermediaries
  . graphologists
  . astrologers
  . private detectives
  . bodyguards
  . matrimonial agencies and marriage guidance counsellors
  . dating agencies
  . public writers
  . miscellaneous concessions (seats, toilets, cloakrooms)

Also includes:
- payments for services of housing agents in connection with rental transactions";;;;