Division 46 of the UK SIC 2007 list. It holds 29 codes, listed in full below with the number of active UK companies filed under each.
Division 46 is the business-to-business trading layer of the UK economy. These companies buy goods and resell them to retailers, trade customers and other wholesalers. They do not sell to the public. The catch-all 46900, non-specialised wholesale, is easily the most registered code. Importers with mixed ranges rely on it. A second big family covers agents (46190, 46160, 46180 and their siblings). Agents sell on commission and never own the stock. The rest of the division is sorted by product: clothing on 46420, cosmetics on 46450, alcohol on 46342, machinery on 46690, food lines across 46310 to 46390, and construction materials on 46730.
Wholesalers and importers are prime accounts for freight forwarders, pallet networks, warehousing operators and customs brokers. Moving and storing stock is their whole cost base. Trade credit insurers, packaging suppliers and accountants who handle import VAT and duty deferment also work this division. A brand new wholesale company often means a first container is on its way. Growing filed accounts suggest the firm is holding more stock. Many trade-only wholesalers put little effort into their website, so the poor-website filter is a fast way to spot them.
46130, Agents involved in the sale of timber and building materials46140, Agents involved in the sale of machinery, industrial equipment, ships and aircraft46150, Agents involved in the sale of furniture, household goods, hardware and ironmongery46160, Agents involved in the sale of textiles, clothing, fur, footwear and leather goods46170, Agents involved in the sale of food, beverages and tobacco46180, Agents specialised in the sale of other particular products46190, Agents involved in the sale of a variety of goods46310, Wholesale of fruit and vegetables46320, Wholesale of meat and meat products46341, Wholesale of fruit and vegetable juices, mineral water and soft drinks46342, Wholesale of wine, beer, spirits and other alcoholic beverages46370, Wholesale of coffee, tea, cocoa and spices46380, Wholesale of other food, including fish, crustaceans and molluscs46390, Non-specialised wholesale of food, beverages and tobacco46410, Wholesale of textiles46420, Wholesale of clothing and footwear46450, Wholesale of perfume and cosmetics46460, Wholesale of pharmaceutical goods46470, Wholesale of furniture, carpets and lighting equipment46480, Wholesale of watches and jewellery46499, Wholesale of household goods (other than musical instruments) n.e.c.46510, Wholesale of computers, computer peripheral equipment and software46520, Wholesale of electronic and telecommunications equipment and parts46690, Wholesale of other machinery and equipment46730, Wholesale of wood, construction materials and sanitary equipment46740, Wholesale of hardware, plumbing and heating equipment and supplies46750, Wholesale of chemical products46760, Wholesale of other intermediate products46900, Non-specialised wholesale tradeAgents in the 461 group sell goods for someone else and earn a fee or commission. They never own the stock. Wholesalers under the other 46 codes buy in their own name and resell. If you broker deals between suppliers and buyers, pick an agent code. If the invoices and the stock run through your company, pick the product-specific wholesale code.
Either works, because Companies House does not vet SIC choices. Use 46900 if your range is genuinely mixed. A specific code such as 46420 for clothing describes your trade more clearly. Banks, insurers and customers searching the register will understand it faster. You can hold up to four codes and swap them on any confirmation statement.
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