| SECTION H : TRANAPORT AND STORAGE |
| Division 49 : Land transport and transport via pipelines |
| Group | Class | Sub-class | Description |
| 491 | | | Transport via railways |
| | 4911 | | Passenger rail transport |
| | | | This class includes passenger transport by inter-urban railways, operation of sleeping cars or dining cars as an integrated operation of railway companies |
| | | | This class excludes: |
| | | | - passenger transport by urban and suburban transit systems, see 4921 |
| | | | - passenger terminal activities, see 5221 |
| | | | - operation of sleeping cars or dining cars when operated by separate units, see 5590, 5610 |
| | | 49110 | Passenger rail transport |
| | 4912 | | Freight rail transport |
| | | | This class includes freight transport by inter-urban, suburban and urban railways |
| | | | This class excludes: |
| | | | - storage and warehousing, see 5210 |
| | | | - freight terminal activities, see 5221 |
| | | | - cargo handling, see 5224 |
| | | 49120 | Freight rail transport |
| 492 | | | Other land transport |
| | 4921 | | Urban or suburban passenger land transport |
| | | | This class includes land transport of passengers by urban or suburban transport systems. The transport is carried out on scheduled routes normally following a fixed time schedule, entailing the picking up and setting down of passengers at normally fixed stops. |
| | | | This class excludes: |
| | | | - passenger transport by inter-urban railways, see 4911 |
| | | 49211 | Urban or suburban passenger bus transport (excluding chartered bus) |
| | | 49212 | Urban or suburban tramways |
| | | 49213 | Urban or suburban underground or elevated rillways |
| | | 49219 | Other urban or suburban passenger transport n.e.c. |
| | 4922 | | Other passenger land transport |
| | | | This class includes land transport not operated on scheduled routes |
| | | | This class excludes: |
| | | | - ambulance transport, see 8690 |
| | | 49221 | Long-distance bus services |
| | | 49222 | Charters, excursions and other occasional coach services |
| | | 49223 | Rental of private cars with driver |
| | | 49224 | Taxi operation |
| | | 49225 | Operation of school buses and buses for transport of employees |
| | | 49226 | Passenger transport by man- or animal-drawn vehicles |
| | | 49229 | Other non urban passenger land transport n.e.c. |
| | 4923 | | Freight transport by road |
| | | | This class excludes: |
| | | | - log hauling within the forest, as part of logging operations, see 0240 |
| | | | - distribution of water by trucks, see 3600 |
| | | | - operation of terminal facilities for handling freight, see 5221 |
| | | | - crating and packing services for transport, see 5229 |
| | | | - post and courier activities, see 5310, 5320 |
| | | | - waste transport as integrated part of waste collection activities, see 3811, 3812 |
| | | 49231 | Motorised road freight transport |
| | | 49232 | Non-motorised road freight transport |
| 493 | | | Transport via pipeline |
| | 4930 | | Transport via pipeline |
| | | | This class includes transport of gases, liquids, water slurry and other commodities via pipelines including operation of pump stations |
| | | 49300 | Transport via pipeline |