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Classification of Products ver. 2008 (CZ-CPA)

Abbreviation	Name	Version	Valid from	Valid to	Family
CZ-CPA_KL	Classification of Products ver. 2008 (CZ-CPA)	1	01.01.2008	09.09.9999	Products

Classification Item:

Rental and leasing services of railroad vehicles

Level	Code	Name
6	773911	Rental and leasing services of railroad vehicles

Definition of item:

This subcategory includes:
- rental and non-financial leasing of commercial rail transportation equipment, without operator, such as:
• locomotives and other rolling stock, subway cars, light rail equipment and streetcars

The leases in this product are those which are not structured to provide financing to the lessee. The rental and leasing service may include maintenance and repair services and insurance, damage waivers and warranties.

This subcategory excludes:
- providing loans to vendors and dealers to finance their inventories, see 64.19.25, 64.92.15
- providing leases which are structured to provide financing to the lessee, see 64.91.10
- insurance and damage waiver services sold separately, see 65.12.31
- maintenance and repair services of railroad transport equipment sold separately, see 33.17.11

Correspondences

Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category

77391

Rental and leasing services of other machinery, equipment and tangible goods n.e.c.

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Displayed on: 27.11.2024