Wholesalers’ premises are usually a warehouse or office with little or no display of their
goods, large storage facilities, and are not generally located or designed to attract a high
proportion of walk-in customers. Wholesaling is often characterised by high value and/or
bulk volume transactions, and customers are generally reached through trade-specific
contacts.
The Wholesale Trade Division distinguishes two types of wholesalers:
„ merchant wholesalers who take title to the goods they sell, including import/export
merchants; and
„ units whose main activity is the commission-based buying and/or the
commission-based selling of goods, acting as wholesale agents or brokers, or
business to business electronic markets, both of whom arrange the sale of goods on
behalf of others for a commission or fee without taking title to the goods.
A unit which sells to both businesses and the general public will be classified to the
Wholesale Trade Division if it operates from premises such as warehouses or offices with
little or no display of goods, has large storage facilities, and is not generally located or
designed to attract a high proportion of walk-in customers.
For units that have goods manufactured for them on commission and then sell those
goods, the following treatment guidelines are to be followed:
„ units that own the material inputs and own the final outputs, but have the
production done by others will be included in the Manufacturing Division;
„ units that do not own the material inputs but own the final outputs and have the
production done by others will not be included in the Manufacturing Division (these
may be included in Wholesale Trade or other divisions); and
„ units that do not own the material inputs, do not own the final outputs but
undertake the production for others will be included in the Manufacturing Division.
As a result, units that have goods manufactured for them on commission will be included
in the Wholesale Trade Division where they do not own the material inputs to the
manufacturing process, but take title to the outputs and sell them in the manner
prescribed above for typical wholesaling units.

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