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Coicop - Example Items
Coicop - Example Items
Coicop - Example Items
CUSTOMIZED CLASSIFICATION OF
INDIVIDUAL CONSUMPTION
ACCORDING TO PURPOSE
(COICOP)
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Foreword
Timely and reliable statistics are considered essential for evidence-based policy and decision-making
and for better support to policy implementation, monitoring progress and evaluation of outcomes and
impacts of development initiatives such as the Vision 2020 Programme, the Economic Development and
Poverty Reduction Strategy (EDPRS), and the Millennium Development Goals (MDGs). These initiatives
have accordingly resulted in an unprecedented increase in demand for statistics as policy makers and
other stakeholders seek information on national development.
One of the major challenges to successful implementation of the Rwanda development agenda lies in
the ability to measure progress and to respond to data needs emerging from current national initiatives
aimed at promoting economic and social development in the country.
This classification manual is designed to serve as a standard tool for statistical practitioners in their
endeavors to produce required statistics on the social, political, and economic situation of Rwanda. The aim
of this publication should be to serve as a convenient volume for statistical reference and as a guide to other
statistical publication and sources.
This first edition shows now the available codes for the Classification of Individual Consumption
according to Purpose (COICOP), adapted to Rwandan situation.
Users of the Classification Manual are urged to make their information needs known for consideration in
planning future editions. We are confident that this Classification Manual will become key guidelines in
furnishing a wide range of development information on Rwanda.
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Acknowledgwments
The Rwanda Customised Classification of Individual Consumption according to Purpose (COICOP) was
prepared by the National Institute of Statistics (NISR) through a team comprising APELL Derek -
Principal Statistician in charge of sampling and classification, NTAGENGERWA Bonus- Economic
Statistics Classification Officer and Pauline KEZAKIMANA - Intern. The Team was under the
supervision of Dominique HABIMANA, Director of Statistical Methods, research and publication unit, and
the overall coordination under the general direction of Yusuf MURANGWA, Director General, NISR.
The Assessment of this manual relied on cooperation with Census Unit Staff
whose contribution is gratefully acknowledged.
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Table of Contents
Foreword ....................................................................................................................................................................i
Acknowledgwments ..................................................................................................................................................ii
Units of classification................................................................................................................................................ 7
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Uses of the classification
1. COICOP is an integral part of the 1993 SNA, but it is also intended for use in three other
statistical areas: household budget surveys, consumer price indices and international comparisons of
gross domestic product (GDP) and its component expenditures. For all these uses, the basic
COICOP classification will need to be made more detailed by further subdivision of the classes,
but there are clear advantages, in terms of comparability between countries and between statistics
in these different areas, if the basic structure of COICOP is maintained. It must be recognized,
however, that COICOP follows the concepts and definitions of the 1993 SNA and these are not
necessarily appropriate for other applications. For example, in household budget surveys it is not
practical to ask households for expenditure on insurance service charges as required by COICOP,
and in consumer price indices some countries may include interest on housing loans which is
excluded from COICOP.
2. The purposes defined in COICOP are based on the classifications of consumer expenditures
which national statistical offices have developed for their own use to serve a variety of analytic
applications. Although COICOP is not strictly linked to any particular model of consumer
behaviour, the classification is designed to broadly reflect differences in income elasticities. For
example, low-income households spend relatively high proportions of their budgets on food,
clothing and housing, while richer households spend more on transport, education, health and
recreation.
3. COICOP classes are divided into services (S), non-durables (ND), semi-durables (SD)
and durables ( D). This supplementary classification provides for other analytic applications.
For example, it is sometimes useful to estimate the stock of c a p i t a l goods h e l d by
households; goods in COICOP classes that are identified as durables provide the basic elements
for such estimates.
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4. COICOP is used to identify individual consumption expenditures incurred by three institutional
sectors: households, non-profit institutions serving households (NPISHs) and general
government. Individual consumption expenditures are those that are made for the benefit of
individual persons or households. More specifically:
- Expenditures on general public services, defence, public order and safety, economic
affairs, environmental protection and housing and community amenities are considered to be for
the benefit of the community as a whole rather than for individual households. They are
termed collective consumption expenditures (or actual final consumption of general
government or actual collective consumption) and are excluded from COICOP. COICOP
Division 14 identifies those government expenditures that are regarded as individual and
classifies them by purpose, namely;
health, education, social protection, recreation and culture.
5. In the 1993 SNA, the individual consumption expenditures of both NPISHs and general
government are termed s o c i a l transfers in kind and are added to the individual consumption
expenditures of households to obtain an aggregate called actual final consumption of households
( or actual individual consumption). By bringing together the relevant expenditures of
households, NPISHs and general government, COICOP identifies the expenditures that make up
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this aggregate and classifies them according to the purposes that they are designed to achieve.
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Links between COICOP, Central Product Classification (CPC) and ISIC
The Central Product Classification (CPC) is closely linked with COICOP since expenditures on
products are the basic building blocks of COICOP classes. Thus, correspondences can be established
between categories of CPC and COICOP.
Economic Activities / Industries are categorized using ISIC (International Standard Industrial
Classification of all Economic Activities). However, Products manufactured from Industries or
Goods and Services imanating from Economic Activities are classified using CPC (Central Product
Classification), whereas COICOP (Clasification of Individual Consuption Acccording to Purpose)
Classifies Consumer expenditures from products / Goods and Services.
Below is the Schematic Diagram representing the Link between ISIC, CPC and COICOP
AGRICULTURE, FORESTRY
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Food and non alcoholic beverages are included in division 01; Alcoholic beversges,tobacco and
narcotics are classified in division 02; Clothing and footwear in division 03; Housing, water,
electricity, gaz and other fuels are classified in Division 04; Furnishings, household equipment and
routine maintenance of the house in Division 05; Division 06 is Health; Division 07 is Transport;
Division 08 contains Communication; Division 09 includes: Recreation and culture, Division 10 is
Education, Division 11 includes Restaurants and hotels and Division 12 is Miscellaneous goods and
services.
The annex explains in detail the Group, Class and Sub-class included in each Division, and the local
items codes expanded to six digits.
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DETAILED CLASSIFICATION STRUCTURE OF COICOP DIVISION 01-12
DIVISIO GROU CLAS SUB-CLASS ITEMS DESCRIPTION ISHAMI ITSINDA IKICIRO AGACE IBIGIZE UBUSOBANURO
N P S K'IKICIRO AGACE
K’IKICIRO
01 FOOD AND NON ALCOHOLIC 01 IBIRIBWA N'IBINYOBWA BIDASEMBUYE
BEVERAGES
01.1 FOOD 01.1 IBIRIBWA
01.1.1 Bread and cereals (ND) 01.1.1 Imigati n'Ibinyampeke
01.1.1.1 Rice in all forms 01.1.1.1 Imiceri
01.1.1.1.01 Local rice 01.1.1.1.01 Umuceli wera mu Rwanda
01.1.1.1.02 Imported rice 01.1.1.1.02 Umuceli uva mumahanga
01.1.1.2 Flour and other cereals 01.1.1.2 Amafu n'ibindi Ibinyampeke.
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01.1.1.2.16 Rye and other cereals in the form of 01.1.1.2.16 Ingano zo mu bwoko bwa Rye n'Ibindi
grain. Ibinyampeke bitandukanye.
01.1.1.3 Bread and other bakery products 01.1.1.3 Imigati n'ibindi ibintu bijyamye nayo.
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01.1.1.4.01 Mixes and doughs for the preparation of 01.1.1.4.01 Imvange z’ amafu yogukora imigati
bakery products
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01.1.2.4.01 Chicken live 01.1.2.4.01 Inkoko nzima
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01.1.2.4.03 Duck 01.1.2.4.03 Ibindi binyamababa byo kurya (dindon,..)
01.1.2.8 Other preserved or processed meat and 01.1.2.8 inyama zibitse kandi zitunganyijwe
meat based preparations muburyo bwa gihanga bitewe nuko
zitekwa
01.1.2.8.01 Preserved/canned meat 01.1.2.8.01 Inyama zo mubikombe
01.1.2.8.02 Meat extracts 01.1.2.8.02 ibikomoka kunyama
01.1.2.8.03 Meat juices 01.1.2.8.03 umufa
01.1.2.8.04 Meat pies 01.1.2.8.04 imigati y'inyama
01.1.3 Fish and seafood(ND) 01.1.3 Amafi n'indi biribwa by'inyanja
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01.1.3.2 fresh,chilled or frozen seafood 01.1.3.2 ibyinyanja bibisi/bibaze (hatarimo
amafi)
01.1.3.2.01 crustaceans 01.1.3.2.01 Inigwahabiri ziba mu nyanja
01.1.3.2.02 molluscs and other shellfish 01.1.3.2.02 Ibifwera
01.1.3.2.03 sea snails 01.1.3.2.03 Ibifwera
01.1.3.3 Dried, smoked or salted fish and 01.1.3.3 amafi yumye, ayumishishijwe umunyu,
seafood umwotsi n'bindi by'inyanja
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01.1.4.3.05 other similar milk-based products 01.1.4.3.05 ibindi bifitanye isano n'amata
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01.1.4.4 cheese 01.1.4.4 Foromaji
01.1.4.4.01 Cheese 01.1.4.4.01 Foromaji
01.1.4.4.02 Curd 01.1.4.4.02 foromaji y'umweru
01.1.4.5 Eggs and egg-based products 01.1.4.5 Amagi n'ibiyakomokaho
01.1.4.5.01 Eggs 01.1.4.5.01 Amagi
01.1.4.5.02 egg products made wholly from eggs. 01.1.4.5.02 ibindi bikoze mumagi gusa
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biribwa
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01.1.5.4.01 Lard of pork 01.1.5.4.01 Amavuta y’ingurube
01.1.5.4.02 Other animal fats 01.1.5.4.02 ibindi binyamavuta
01.1.6 Fruit(ND) 01.1.6 IMBUTO
01.1.6.1 Fresh chilled or frozen fruit 01.1.6.1 imbuto zikase/zitunganyijwe neza
zitamaze igihe mububiko
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01.1.7.1.01 String bean 01.1.7.1.01 Imiteja
01.1.7.1.02 Fresh bean 01.1.7.1.02 Ibishyimbo by’ibitonore
01.1.7.1.03 Dry beans 01.1.7.1.03 Ibishyimbo byumye /ibitetse
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01.1.7.1.36 Radishes 01.1.7.1.36 Iradi
01.1.7.1.37 Turnips 01.1.7.1.37 Ibitunguru by’ibinyabijumba
01.1.7.2 Fresh or chilled potatoes and other 01.1.7.2 ibijumba bibisi/bikonjesheje n'ibindi
tuber vegetables binyabijumba
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01.1.8.1.06 Powdered 01.1.8.1.06 ibyahinduwemo ifu
01.1.8.1.07 Crystallized or in lumps 01.1.8.1.07 ibyumishijwe mutubuye duto duto (
isukari,….)
01.1.8.2 Jam,marmalades and honey 01.1.8.2 komfitire n'ubuki
01.1.8.2.01 Jam,marmalade 01.1.8.2.01 Komfitire
01.1.8.2.02 Honey 01.1.8.2.02 Ubuki
01.1.8.2.03 Compotes 01.1.8.2.03 Imvange z’imbuto zitandukanye
ziseye
01.1.8.2.04 Jellies 01.1.8.2.04 imbuto zumushijwe hifashishijwe
ubukonje
01.1.8.2.05 Fruit purées and pastes 01.1.8.2.05 Imvange z’imbuto zitandukanye
ziseye
01.1.8.2.06 Natural and artificial honey 01.1.8.2.06 ubuki bw'umwimerere
n'ubwatunganyijwe munganda
01.1.8.4 01.1.8.4.01 Cocoa-based foods and cocoa-based 01.1.8.4 01.1.8.4.01 ibiribwa bikomoka kuri kakawo
dessert preparations
01.1.8.5 Edible ice, ice cream and sorbet 01.1.8.5 ibiribwa bya barafu n'ibisa nabyo
01.1.8.5.01 Edible ice, ice cream and sorbet 01.1.8.5.01 ibiribwa bya barafu n'ibisa nabyo
herbs,sauces,condiments,seasonings vinegire
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and vinegar
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01.1.9.1.02 Salt 01.1.9.1.02 Umunyu
01.1.9.1.03 Pepper(ground / liquid) 01.1.9.1.03 Urusenda ruseye/likide
01.1.9.1.04 Vinegar 01.1.9.1.04 Vinegire
01.1.9.1.05 Mayonnaise 01.1.9.1.05 Mayonnaise
01.1.9.1.06 Tomato cocentrate 01.1.9.1.06 Sosi Tomati
01.1.9.1.07 Pepper-raw 01.1.9.1.07 Urusenda rubisi
01.1.9.1.08 Pimento 01.1.9.1.08 urusenda rubisi rwa kizungu
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01.2.1.1 Coffee 01.2.1.1 Ikawa
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01.2.1.1.02 Coffee (imported) 01.2.1.1.02 Ikawa iva mu mahanga
01.2.1.1.03 whether or not decaffeinated 01.2.1.1.03 ikawa itarimo kafeyine
01.2.1.1.04 Roasted or ground 01.2.1.1.04 ikawa ikaranze cyangwa isekuye
01.2.1.3.01 Cocoa and powdered drinking chocolate 01.2.1.3.01 Ibinyobwa bya shokola
01.2.2 Mineral waters, soft drinks, fruit and 01.2.2 Amazi yatunganyijwe mu
vegetable juices (ND) nganda,ibinyobwa bidasindisha
01.2.2.1.03 All drinking water sold in containers 01.2.2.1.03 amazi anyobwa agurishwa mumacupa
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01.2.2.3.02 Local banana juice 01.2.2.3.02 Umutobe w’ibitoki
01.2.2.3.03 Passion fruit juice 01.2.2.3.03 Umutobe wa marakuja
01.2.2.3.04 Other juices of fruits (local) 01.2.2.3.04 Imitobe y’izindi mbuto zo mu Rwanda
01.2.2.3.05 Other juices of fruits (imported) 01.2.2.3.05 Imitobe y’izindi mbuto ziva mu mahanga
01.2.2.4 Syrups and concentrates for the 01.2.2.4 Siro n’ibindi byifashishwa mu gukora
preparation of beverages ibinyobwa
01.2.2.4.01 Sorghum juice(Ubushera) 01.2.2.4.01 Ubushera
porter
02.1.3.1.01 Local Banana beer 02.1.3.1.01 Urwagwa
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02.1.3.1.03 Other local beer 02.1.3.1.03 Izindi nzoga za kinyarwanda
02.1.3.1.04 Commercial beer (local) 02.1.3.1.04 Inzoga zengerwa mu nganda z’u Rwanda
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beteli , biboneka cyane muri Aziya
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bisindisha cyangwa ibintu byavamo imiti
02.3.0.3.01 Chemicals 02.3.0.3.01 Ibinyabutabire
02.3.0.3.02 Man-made drugs 02.3.0.3.02 Ibiyobyabwenge/imiti byakozwe
byakozwe n’abantu
03 CLOTHING AND FOOTWEAR 03 Imyambaro n’inkweto
03.1 CLOTHING 03.1 imyambaro
03.1.1 Clothing materials(SD) 03.1.1 Ibikorwamo imyambaro
03.1.1.1 Clothing materials of natural fibres, of 03.1.1.1 Ibikorwamo imyambaro y’ubudodo
man-made fibres and of their mixtures Bukorw n’abantu
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03.1.2.2.03 Pullovers 03.1.2.2.03 imipira y'imbeho
03.1.2.2.04 Sweaters 03.1.2.2.04 imipira y'imbeho
03.1.2.2.05 Cardigans 03.1.2.2.05 imipira y'imbeho
03.1.2.2.06 Shorts 03.1.2.2.06 imyambaro migufi
03.1.2.2.07 Swimsuits 03.1.2.2.07 imyambaro yo kogana
03.1.2.2.08 Tracksuits 03.1.2.2.08 amakariso
03.1.2.2.09 Jogging suits 03.1.2.2.09 imyambaro ya siporo
03.1.2.2.10 Sweatshirts 03.1.2.2.10 imipira y'imbeho
03.1.2.2.11 T-shirts 03.1.2.2.11 imipira
03.1.2.2.12 Leotards 03.1.2.2.12 imyambaro ifashe ku mubiri
03.1.2.4 Other garments and underwear 03.1.2.4 indi myambaro n'imyambaro yambarirwa
imbere y'iyindi
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03.1.2.4.08 Dressing gowns 03.1.2.4.08 amakanzu yambarwa mu cyumba
03.1.2.5 03.1.2.5.01 baby clothes and babies' booties made 03.1.2.5 03.1.2.5.01 imyenda y'abana n'inkweto bikoze
of fabric mw'itisi
03.1.3 Other articles of clothing and clothing 03.1.3 indi myambaro n'ibijyanye nayo
accessories(SD)
03.1.3.1 Other articles of clothing and clothing 03.1.3.1 indi myambaro nibijyanye nayo
accessories
03.1.3.1.01 Wrap around cloth for women(Igitenge) 03.1.3.1.01 Ibitenge
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by’Abagore
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03.1.3.2 Sewing threads, knitting yarns and 03.1.3.2 Ibidongi,ibindi bikoresho bakorwamo
accessories for making clothing imyenda
03.1.4.1 Cleaning,repair and hire of clothing 03.1.4.1 gusukura ,gusana, naho wabona
imyambaro
03.1.4.1.01 Laundering and dyeing of garments 03.1.4.1.01 Serivisi yo kumesa imyenda n’ibikoresho
services (washing clothes & others) byo mu rugo
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03.2.1.1.02 Women's footwear 03.2.1.1.02 Inkweto z’abagore
03.2.1.1.03 Children's footwear 03.2.1.1.03 Inkweto z’abana
03.2.2 Repair and hire of footwear(S) 03.2.2 gusana naho wabona inkweto
03.2.2.1 Repair and hire of footwear 03.2.2.1 gusana naho wabona inkweto
04.1.1 Actual rentals paid by tenants (S) 04.1.1 ubukode bw'inzu byishyurwa
n'abakodesha
04.1.1.1 Rentals actually paid by tenants or 04.1.1.1 amafaranga y'ubukode bw'inzu yishyuwe
subtenants for dwelling n'ukodesha cyangwa umwungirije
04.1.2.1 Rentals actually paid for secondary 04.1.2.1 amafaranga y'ubukode ishyuwe ku handi
residences hantu mutuye
04.1.2.1.01 Rentals actually paid for secondary 04.1.2.1.01 amafaranga y'ubukode ishyuwe ku handi
residences hantu mutuye
manini
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04.2.2.1 04.2.2.1.01 Imputed rentals for secondary 04.2.2.1 04.2.2.1.01
residences
04.2.2.2 04.2.2.2.01 Imputed rentals of households paying a 04.2.2.2 04.2.2.2.01 Uburenganzira ku bukode bw’amazu aho
reduced rental or housed free abayabamo batanga igikodesho kwa
banyirayo cyangwa ba nyirayo
bakayabatiriza ubuntu
04.3 MAINTENANCE AND REPAIR OF THE 04.3 Isana n’ibungabunga ry’aho abantu
DWELLING batuye
04.3.1 Materials for the maintenance and 04.3.1 ibikoresho byo kuvugurura no gusana
repair of the dwelling(ND) amazu
04.3.1.1 Products and materials 04.3.1.1 umusaruro n'ibikoresho
04.3.2 Services for the maintenance and repair 04.3.2 serivise zo kuvugurura no gusana amazu
of the dwelling(S)
04.3.2.1 Services for the maintenance and repair 04.3.2.1 serivise zo kuvugurura no gusana amazu
of the dwelling
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04.3.2.1.03 Carpenters 04.3.2.1.03 umusharipatiye
04.3.2.1.04 Glaziers 04.3.2.1.04 ushyira ibirahure ku madirishya
04.4 WATER SUPPLY AND MISCELLANEOUS 04.4 itangwa ry'amazi n'ibijyanye nayo mu
SERVICES RELATING TO THE DWELLING mazu
04.4.3.1 04.4.3.1.01 Sewage collection and disposal 04.4.3.1 04.4.3.1.01 amafaranga yo gutwara amazi mabi
04.4.4 Other services relating to the dwelling 04.4.4 andi maserivise ajyanye ni bya'amazu
n.e.c. (S)
04.4.4.1 04.4.4.1.01 Co-proprietor charges for caretaking, 04.4.4.1 04.4.4.1.01 Amafaranga acibwa mu isuku n’isukura
gardening, stairwell cleaning, heating mu gusana asanseri n’ibindi
and lighting, maintenance of lifts and
refuse disposal chutes, etc. in multi-
occupied buildings
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04.4.4.2 04.4.4.2.01 Snow removal and chimney sweeping 04.4.4.2 04.4.4.2.01 Gukura urubura aho rwari rwaguye no
gukorera isuku za shemine
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04.5.5.1 04.5.5.1.01 Hot water and steam purchased from 04.5.5.1 04.5.5.1.01 amazi ashyushye n'umwuka ushyushye
district heating plants bituruka hagati mu mugi
05.1.1.1 Bedroom,living-room and dining-room 05.1.1.1 Ibitanda, utubati, Ameza n'intebe byo mu
furniture cyumba, muri saro n'aho gufatira
ifunguro
05.1.1.2.03 Globe lights and bedside lamps 05.1.1.2.03 abatara y'iruhande rw'igitanda
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05.1.1.3 Other furniture and furnishings 05.1.1.3 ibindi bikoresho byo munzu n'ibikoresho
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bikoze mumifariso cyangwa imyenda
05.1.1.3.01 Pictures, sculptures, engravings, 05.1.1.3.01 amafoto, ibibumbano n'ibindi bikoresho
tapestries and other art objects by'ubugeni byifashishwa mugutaka
including reproductions of works of art
and other ornaments
05.1.1.4 05.1.1.4.01 Screens, folding partitions and other 05.1.1.4 05.1.1.4.01 za ekara,imbaho zisennye bakingisha
furniture and fixtures kutubati,nibindi bikoresho bikoze
mumbaho
05.1.1.5 Kitchen furniture 05.1.1.5 ibikoresho byo mugikoni( utubati,
tiruwari n'ibindi)
05.1.1.5.01 Dressing table 05.1.1.5.01 akabati gafite indorerwamo yifashishwa
igihe cyo kwambara
05.1.2 Carpets and other floor coverings(D) 05.1.2 amatapi n'ibindi bihisha hasi munzu
05.1.2.1 Carpets and other floor coverings 05.1.2.1 amatapi n'ibindi bihisha hasi munzu
05.1.2.1.01 Rugs,floor coverings,carpets 05.1.2.1.01 Itapi, Ibindi bisaswa hasi (bya kizungu)
05.1.2.1.04 Fitted carpets 05.1.2.1.04 tapi yuzuye icyumba cyose cyangwa inzu
yose
05.1.2.1.05 Linoleum 05.1.2.1.05 imbaho cyangwa makaro yomekwa hasi
05.1.2.1.06 Other such floor coverings 05.1.2.1.06 ibindi bihisha hasi munzu
05.1.3 Repair of furniture, furnishings and 05.1.3 gusana ibikoresho byo munzu, ibikoresho
floor coverings (S) bikoze mumifariso cyangwa imyenda
n'ibihisha hasi munzu
05.1.3.1 Repair of furniture, furnishings and 05.1.3.1 Gusana ibikoresho bikozemumbaho
floor coverings
05.1.3.1.02 Other household repairs, furniture, 05.1.3.1.02 Ibindi bikoresho byo mu rugo (intebe,
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05.1.3.1.03 Furnishings and floor coverings 05.1.3.1.03 ibikoresho byo munzu bikoze mumifariso
cyangwa imyenda n'ibihisha hasi munzu
05.2 HOUSEHOLD TEXTILES 05.2 imyenda yo murugo( ibitambaro,
amashuka, imyenda y'imisego, amasume
n'ibindi)
05.2.0 Household textiles(SD) 05.2.0 imyenda yo murugo( ibitambaro,
amashuka, imyenda y'imisego, amasume
n'ibindi)
05.2.0.1 Furnishing fabrics 05.2.0.1 Imyenda ikoreshwa mu gukora imisego
y’intebe no gutaka inzu
05.2.0.1.01 Draperies (curtains) 05.2.0.1.01 Amarido
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05.2.0.4 Table linen and bathroom linen 05.2.0.4 Ibitambaro byo kumeza cyangwa mu
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bwogero byorohereye
05.2.0.4.01 Tablecloths 05.2.0.4.01 Ibitambaro byo gutegura mu nzu
05.3.1 Major household appliances whether 05.3.1 Ibikoresho byo mu rugo bikoresha
electric or not (D) amashyanyarazi n'ibitayakoresha
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05.3.1.3.03 Spit roasters 05.3.1.3.03 icyokezo
05.3.1.3.04 Hobs 05.3.1.3.04 Kwiziniyeri ikoresha gazi
05.3.1.3.05 Ranges 05.3.1.3.05 Kwiziniyeri ikoresha gazi
05.3.1.3.06 Ovens 05.3.1.3.06 Ifuru
05.3.1.3.07 microwave ovens 05.3.1.3.07 Iziko rya Microwave
05.3.1.4 Air-conditioners,humidifiers and 05.3.1.4 Ibyuma bikonjeshya cg bikazana
heaters ubushuhe Mu Inzu
05.3.1.4.01 Air-conditioners 05.3.1.4.01 Ibyuma bikonjeshwa mu Inzu
05.3.1.6 Other major household appliance 05.3.1.6 Ibindi ibikoresho byo mu rugo
05.3.1.6.07 Other major household appliance 05.3.1.6.07 Ibindi ibikoresho byo mu rugo
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Page
05.3.2 Small electric household appliances(SD) 05.3.2 Ibikoresho bito bito byo mu rugo
bikoresha amashyanyarazi
05.3.2.1 Small electric household appliances 05.3.2.1 Ibikoresho bito bito byo mu rugo
bikoresha amashyanyarazi
05.3.2.1.07 Cutlery, flatware and silverware 05.3.2.1.07 Ibikoresho byo mu gikoni (amasafuriya,
ipanu…)
05.3.2.1.08 Deep fryers 05.3.2.1.08 ibikoresho byo guteka ifiriti
05.3.2.1.09 Meat grills 05.3.2.1.09 Amabirika
05.3.2.1.10 Tea kettles 05.3.2.1.10 Amabirika y’icyayi
05.3.2.1.11 Knives 05.3.2.1.11 Ibyuma
05.3.2.1.12 Toasters 05.3.2.1.12 Utumashini duteka imigati
05.3.2.1.13 Ice cream makers 05.3.2.1.13 Ibintu bitunyanya ice cream
05.3.2.1.14 Sorbet makers 05.3.2.1.14 Utumashini dukora isikirime(iceream)
05.3.2.1.15 Yoghurt makers 05.3.2.1.15 Ibintu bitunganya yaute
05.3.2.1.16 Electric hotplate (burner) 05.3.2.1.16 Amasahani batekaho akoresha gaze
cyangwa amashanyarazi
05.3.2.1.17 Fan/air conditioner 05.3.2.1.17 Imashini ikonjesha mu inzu
35
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Page
05.3.3 Repair of household appliances(S) 05.3.3 Gusana ibikoresho byo mu rugo
05.3.3.1 05.3.3.1.01 Repair of household appliances 05.3.3.1 05.3.3.1.01 Gusana ibikoresho byo mu rugo
05.3.4 05.3.4
05.3.4.0 05.3.4.0.01 Non electric clothes iron 05.3.4.0 05.3.4.0.01 Ipasi ikoresha umuriro w’amakara
05.4.0 Glassware, tableware and household 05.4.0 Ibirahure byo kumeza, ibikoresho
utensils (SD) bitandukanye byo ku meza, n'ibindi
ibikoresho byo mu rugo.
05.4.0.1 Glassware and ceramic ware for 05.4.0.1 Ibirahure byo ku Imeza n'ibikoresho byo
households,office and decoration mu rugo cg mu Ibiro bikoresheje
ibumba, hamwe n'imitako yo mu rugo cg
mu Biro.
05.4.0.2 05.4.0.2.01 Cutlery, flatware and silverware 05.4.0.2 05.4.0.2.01 Ibiyiko, amakanya n’ibyuma bikoreshwa
ku meza yo kuriraho
05.4.0.3 Non-electric kitchen utensils of all 05.4.0.3 Amaziko y'ubwoko bwose adakoresha
36
materials amashyanyarazi
36
Page
Page
05.4.0.3.01 Kitchen and domestic utensils(Pots and 05.4.0.3.01 Amaziko n'ibindi ibikoresho byo mu Inzu
pans)
05.4.0.3.09 Household scales and other such 05.4.0.3.09 Iminzani ikoreshwa mu rugo
mechanical devices
05.4.0.4 Non-electric household articles of all 05.4.0.4 Ibikoresho byose byo mu rugo
materials bidakoresha amashyanyarazi
05.4.0.4.08 Irons and ironing boards 05.4.0.4.08 Ipasi nibyo batereraho ipasi
37
37
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Page
05.4.0.5 05.4.0.5.01 Repair of such articles 05.4.0.5 05.4.0.5.01 Isanwa ry’ibyavuzwe haruguru
05.4.1 05.4.1
05.4.1.1 05.4.1.1.01 Cloth for wiping table ware 05.4.1.1 05.4.1.1.01 Ibitambaro byo guhanagura ibikoresho
byo ku meza (amasahani, ibiyiko…)
05.5 TOOLS AND EQUIPMENT FOR HOUSE 05.5 IBIKORESHO BY'AMAZU NA JARDE
AND GARDEN
05.5.1.2 05.5.1.2.01 Repair of such articles 05.5.1.2 05.5.1.2.01 Ibijyanye no gusana ibyo ibintu bivuzwe
haruguru
05.5.2 Small tools and miscellaneous 05.5.2 Udukoresho dutoduto
accessories (SD)
05.5.2.1 Hand tools 05.5.2.1 Udukoresho two mu ntoki
05.5.2.1.01 Saws 05.5.2.1.01 Inkero
05.5.2.1.02 Hammers 05.5.2.1.02 Inyundo
05.5.2.1.03 Screwdrivers 05.5.2.1.03 Udukoresho tw'Amashyanyarazi two mu
Intoki
38
38
05.5.2.1.05 Spanners 05.5.2.1.05 Utwuma dukoreshwa mu gufunga
Page
Page
05.5.2.1.06 Pliers 05.5.2.1.06 ipensi
05.5.2.1.07 Trimming knives 05.5.2.1.07 Ibyuma byo ku meza
05.5.2.1.08 Rasps and files 05.5.2.1.08 imiseno
05.5.2.2 Garden tools 05.5.2.2 Ibikoresho bya jarde
05.5.2.2.01 Wheelbarrows 05.5.2.2.01 ingorofani
05.5.2.2.02 Other household and garden tools 05.5.2.2.02 Ibindi bikoresho byo mu nzu no mu
busitani
05.5.2.2.03 Watering cans 05.5.2.2.03 Ibikoresho byo gushyiramo amazi
akoreshwa mu kumen nera imyaka
05.5.2.4 Door fittings, fittings for radiators and 05.5.2.4 Ibyifashishwa mu gutaka inzugi,
fireplaces, other metal articles for the ibikoresho bya radiyateri, ishemine, ibindi
house or for the garden bikoresho bikoze mu byuma bikoreshwa
ku nzu cyangwa mu busitani
39
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Page
05.5.2.4.09 Stakes and hoop segments for fencing 05.5.2.4.09 imambo
and bordering
05.6.1 Non durable household goods(ND) 05.6.1 Ibikoresho byo mu ngo bitaramba
40
05.6.1.1.02 Disinfectant and cleaners 05.6.1.1.02 Imiti yica udukoko n’iyo kogesha
Page
Page
05.6.1.1.03 Soaps 05.6.1.1.03 Amasabune
05.6.1.1.04 Laundry soap 05.6.1.1.04 Isabune yo kumesa
05.6.1.1.05 Washing powders 05.6.1.1.05 Amasabune y’ifu akoreshwa mu gusukura
05.6.1.1.06 Other soaps and detergents 05.6.1.1.06 Ubundi bwoko bw’amasabune n’ imiti
ikoreshwa mu gukuraho ibizinga
05.6.1.1.07 Insecticides 05.6.1.1.07 Imiti yica udukoko
05.6.1.1.08 Washing liquids 05.6.1.1.08 Amasabune/imiti isukika yo gusukura
05.6.1.1.09 Scouring powders 05.6.1.1.09 vimu
05.6.1.1.10 Detergents 05.6.1.1.10 Imiti ikoreshwa mu gukuraho ibizinga
41
05.6.1.2.01 Broom/Brush 05.6.1.2.01 Imikubuzo/imikoropesho
Page
Page
ibikoresho
05.6.1.2.03 Dustpans and dust brushes 05.6.1.2.03 Ibikoresho bikoreshwa mu guhanagura
ivumbi
05.6.1.3.04 Vacuum cleaner bags 05.6.1.3.04 Igikoresho cyo gusukura amatapi , ameza
gikoze ku buryo imyanda iguma muri cyo
(asipirateri )
05.6.1.3.05 Cardboard tableware 05.6.1.3.05 Ikarito yagenewe kubikwamo ibikoresho
byo ku meza (amasahane, ibiyiko,
amakanya…)
05.6.1.3.06 Aluminium foil 05.6.1.3.06 Urupapuro rwa aliminiyumu
rupfunyikwamo ibiribwa
05.6.1.3.07 Plastic bin liners 05.6.1.3.07 Igitebo kijugunywamo imyanda (Pubeli)
gikoze muri palasitike
05.6.1.4 Other non-durable household articles 05.6.1.4 Ibindi ibikoresho byo mu rugo bitaramba
42
ibibitswemo kuba urubura
Page
Page
mugozi
05.6.1.4.06 Clothes hangers 05.6.1.4.06 Ibikoresho bimanikwaho imyenda
(porutemanto)
05.6.1.4.07 Pins 05.6.1.4.07 Udukoresho dukoze mu byuma /muri
palasitike two gufatanya/gupfundika
ibintu (imibano, udupense two kumanika
impapuro/imyenda ku nkuta/ku kibaho…)
05.6.1.4.08 Safety pins 05.6.1.4.08 Ibikwasi,
05.6.1.4.09 Sewing needles 05.6.1.4.09 Inshinje zidoda
05.6.1.4.10 Knitting needles 05.6.1.4.10 Inshinje ziboha
05.6.1.4.11 Thimbles 05.6.1.4.11 Udukoresho abadodesha intoki bambara
kugirango birinde
kwikomeretsa/kwifumura intoki
05.6.1.4.12 Nails 05.6.1.4.12 Udukoresho two gukingira inzara
z’intoki/z’ibirenge
05.6.1.4.13 Screws 05.6.1.4.13 Amavisi
05.6.1.4.14 Nuts and bolts 05.6.1.4.14 Amabulo (y’imodoka, y’igitanda…)
05.6.1.4.15 Tacks 05.6.1.4.15 Imisimari itwikiriye (ifite ingofero)
05.6.1.4.16 Washers 05.6.1.4.16 Udukoresho dukoze mu
byuma/palasitike twifashishwa mu
gufunga amabulo, amatiyo kugira ngo
atifungura
05.6.1.4.17 Glues and adhesive tapes for household 05.6.1.4.17 Kole n’ibindi bintu bikozwe na kole
use bikoreshwa mu rugo
05.6.2.1 Domestic services supplied by paid staff 05.6.2.1 Serivise zo mu rugo zitangwa n’abakozi
43
43
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Page
05.6.2.1.01 Wages for household (domestic) help 05.6.2.1.01 Imishahara y’abakozi bo mu rugo
44
Page
Page
05.6.2.5 05.6.2.5.01 Hire of furniture, furnishings, carpets, 05.6.2.5 05.6.2.5.01 Gukodesha ibikoresho byo mu rugo:
household equipment and household intebe, utubati, ameza, ibitanda,
linen amatapi n’ibindi bijyanye na byo
amashuka, ibitambaro by’ameza,
ibitambaro byo guhanagura amazi…)
06 HEALTH 06 UBUZIMA
06.1.1.1.03 High/low blood pressure drugs 06.1.1.1.03 Imiti ivura indwara z'umuvuduko
w’amaraso
06.1.1.1.04 Asthma drugs 06.1.1.1.04 Imiti ivura asima
06.1.1.1.05 ARV drugs 06.1.1.1.05 Imiti igabanya ubukana bwa virusi itera
sida
06.1.1.1.06 Pain relievers 06.1.1.1.06 Imiti igabanya ububabare
(Aspirin/Paracetamol/Hedex,…) (Asipirine/Paracetamol/Hedex,…)
45
Page
Page
ku bana…)
06.1.1.1.15 Serums and vaccines 06.1.1.1.15 serumu n'inkingo
06.1.1.1.16 Vitamins and minerals 06.1.1.1.16 amavitamini n' imyunyungungu
06.1.1.1.17 Cod liver oil and halibut liver oil, 06.1.1.1.17 Amavuta ava mu mafi yitwa kode na
halimuti akungahaye kuri vitamine A na D
06.1.1.1.18 Oral contraceptives 06.1.1.1.18 Imiti yo kunywa ibuza gusama/gutwita
06.1.2 Other medical products(ND) 06.1.2 Ubundi bwoko bw’ibikoresho byo kwa
muganga
06.1.2.1 Other medical products 06.1.2.1 Ubundi bwoko bw’ibikoresho byo kwa
muganga
06.1.2.1.01 Condoms 06.1.2.1.01 udukingirizo
06.1.2.1.02 Clinical thermometers 06.1.2.1.02 Agakoresho gapima ubushyuhe
bw’umubiri
06.1.2.1.03 Adhesive and non-adhesive bandages 06.1.2.1.03 Ibipfuko (bifite kole cyangwa bitayifite)
46
Page
Page
06.1.3.1.03 Hearing aids/prosthetic limbs/disability 06.1.3.1.03 Udukoresho dufasha amatwi kumva neza
aids
06.1.3.1.04 Corrective eyeglasses and contact lenses 06.1.3.1.04 Indorerwamo zifasha kubona neza
n'uturahure bacengeza mu maso kugira
ngo umuntu abashe kubona neza
06.1.3.1.05 Glass eyes 06.1.3.1.05 Ibirahure by’amaso
06.1.3.1.06 Artificial limbs and other prosthetic 06.1.3.1.06 Insimburangingo n’ibindi bijyana na zo
devices
06.1.3.1.07 Orthopaedic braces and supports 06.1.3.1.07 Ibikoresho/imikandara yagenewe
gufunga/gukanda /gusubiza mu mwanya
urugingo rurwaye/rwavunitse n’ibijyana
na byo
06.1.3.1.08 Orthopaedic footwear 06.1.3.1.08 Inkweto z’abafite ubumuga bw’ibirenge
06.1.3.1.09 Surgical belts 06.1.3.1.09 Imikandara yagenewe gufunga/gukanda
/gusubiza mu mwanya urugingo
rurwaye/rwavunitse
06.1.3.1.10 Trusses and supports 06.1.3.1.10 Imikandara ikozwe na lasitike yagenewe
gusubiza mu mwanya inyama zo mu nda
n’ibijyana na yo
06.1.3.1.11 Neck braces 06.1.3.1.11 Imikandara yagenewe guhamisha hamwe
igikanu mu gihe kirwaye
06.1.3.1.12 Medical massage equipment and health 06.1.3.1.12 Ibikoresho bifasha gukanda/kugorora
lamps urugingo rurwaye (masaje) n’amatara
akoreshwa mu buvuzi
06.1.3.1.13 Powered and unpowered wheelchairs 06.1.3.1.13 Intebe zifite amapine zigendeshwa na
and invalid carriages moteri cyangwa zitayifite zagenewe
abantu badashobora kwigenza
n’amaguru (utugare)
06.1.3.1.14 “Special” beds 06.1.3.1.14 Ibitanda byihariye byagenewe abarwayi
(bikoze ku buryo umuntu ashobora
kwegura/kumanura igice runaka cyabyo
aho umurwayi yumva byamufasha
kumererwa neza)
06.1.3.1.15 Crutches 06.1.3.1.15 Imbago zifasha abarwayi/abavunitse
gutambuka
06.1.3.1.16 Electronic and other devices for 06.1.3.1.16 Ibikoresho bifasha kugenzura umuvuduko
monitoring blood pressure w’amaraso
47
06.1.3.4 06.1.3.4.01 Repair of such articles. 06.1.3.4 06.1.3.4.01 gusana ibikoresho nk'ibyo ( byo kwa
muganga)
47
Page
Page
mu kigo cy’ubuzima
06.2.1 Medical services(S) 06.2.1 Serivisi z’ubuvuzi
06.2.1.1 Services of general practitioners 06.2.1.1 Serivisi zitangwa n’abaganga badafite
ubumenyi bwihariye (abajeneralisite)
06.2.1.1.01 Medical consultations 06.2.1.1.01 Gusuzuma abarwayi
06.2.1.1.02 Consultations of physicians in general or 06.2.1.1.02 Kwisuzumisha ku baganga badafite
specialist practice ubumenyi bwihariye
(abajeneralisite)cyangwa abafite
ubumenyi bwihariye (impuguke)
06.2.2 Dental services (S) 06.2.2 Serivise z’amenyo
06.2.2.1 Dental services 06.2.2.1 Serivise z’amenyo
06.2.2.1.01 Services of dentists 06.2.2.1.01 Serivisi zitangwa n’impuguke mu buvuzi
bw’indwara z’amenyo
06.2.2.1.02 Oral hygienists and other dental 06.2.2.1.02 Serivisi zitangwa n’inzobere mu kwita ku
auxiliaries isuku yo mu kanwa n’izindi serivisi
z’amenyo
06.2.3 Paramedical services(S) 06.2.3 Serivisi z’ubuvuzi zitangwa mu buryo
bwihuse (gutera inshinge, gupfuka
ibisebe, gufata ibipimo…)
06.2.3.1 Services of medical analysis 06.2.3.1 Serivisi zo gufata ibizamini no
laboratories and X-ray centres kubisesengura n’izo guca mu cyuma
48
Page
Page
(ijwi ridasohoka neza, kudidimanga,
kudashobora kuvuga indangajwi zimwe
na zimwe…)
06.2.3.4 06.2.3.4.01 Medically prescribed corrective- 06.2.3.4 06.2.3.4.01 Imyitozo ngororangingo yategetswe
gymnastic therapy n’abaganga
06.2.3.5 06.2.3.5.01 Outpatient thermal bath or sea-water 06.2.3.5 06.2.3.5.01 Ubuvuzi bukoresha amazi avubuka mu
treatments; isoko ashyushye (amashyuza) cyangwa
ayo mu nyanja
06.2.3.6 06.2.3.6.01 Ambulance services 06.2.3.6 06.2.3.6.01 ubufasha bw'imbangukiragutabara
06.2.3.7 06.2.3.7.01 Hire of therapeutic equipment 06.2.3.7 06.2.3.7.01 Gukodesha ibikoresho byifashishwa
n’umuntu ufite ibibazo byo gukoresha
urugingo runaka (imbago, akagare,
umukandara…) cyangwa ibyo abaganga
bakoresha mu kuvura (ibikoresho byo
gutera serumu, cateteri, kongerera
umuntu umwuka…)
06.3 HOSPITAL SERVICES 06.3 Serivisi zihabwa abacumbikiwe mu bitaro
06.3.0 Hospital services(S) 06.3.0 Serivisi zihabwa abacumbikiwe mu bitaro
06.3.0.1 Basic services 06.3.0.1 Serivisi z’ibanze zihabwa abacumbikiwe
mu bitaro
06.3.0.1.01 Hospitalisation 06.3.0.1.01 Gucumbikira umurwayi mu bitaro
06.3.0.1.02 Administration 06.3.0.1.02 Serivisi zijyanye n’ubutegetsi bw’ibitaro
zihabwa abacumbikiwe mu bitaro
06.3.0.1.03 Accommodation 06.3.0.1.03 Serivisi zijyanye no gucumbikirwa mu
bitaro (guhabwa igitanda,ibiryamirwa,
ubwiherero…)
06.3.0.1.04 Food and drink 06.3.0.1.04 Serivisi zijyanye n’amafunguro n’ibyo
kunywa ku barwayi bacumbikiwe mu
bitaro
06.3.0.1.05 Nursing auxiliaries 06.3.0.1.05 Serivisi zitangwa n’abafasha b’abaforomo
06.3.0.1.06 First aid and resuscitation 06.3.0.1.06 ubutabazi bwihuse/bw'ibanze
49
Page
Page
06.3.0.2 Medical services 06.3.0.2 serivisi za muganga
Serivisi z’ubuvuzi zihabwa umurwayi
ucumbikiwe mu bitaro
06.3.0.2.01 Services of physicians in general or 06.3.0.2.01 Serivisi z’ubuvuzi zitangwa n’abaganga
specialist practice badafite ubumenyi bwihariye
(abajeneralisite)cyangwa abafite
ubumenyi bwihariye (impuguke) ku
barwayi bacumbikiwe mu bitaro
06.3.0.2.02 Services of of surgeons 06.3.0.2.02 Serivisi z’ubuvuzi zitangwa n’abaganga
b’impuguke mu kubaga ku barwayi
bacumbikiwe mu bitaro
06.3.0.2.03 Services of dentists 06.3.0.2.03 Serivisi z’ubuvuzi zitangwa n’abaganga
b’inzobere mu burwayi bw’amenyo
06.3.0.2.04 Medical analyses and x-rays 06.3.0.2.04 isuzuma rya kiganga no guca mucyuma (
x-rays)
06.3.0.3 Paramedical services 06.3.0.3 Serivisi z’ubuvuzi zitangwa mu buryo
bwihuse (gutera inshinge, gupfuka
ibisebe, gufata ibipimo,
kubyaza…)zihabwa abarwayi bacumbikwe
mu bitaro
06.3.0.3.01 Giving birth 06.3.0.3.01 Serivisi zihabwa umubyeyi ucumbikiwe
mu bitaro mu gihe cyo kubyara
06.3.0.3.02 Nurses 06.3.0.3.02 Abaforomo
06.3.0.3.03 Midwives 06.3.0.3.03 Inzobere mu kubyaza ababyeyi
06.3.0.3.04 Chiropractors 06.3.0.3.04 Abavuzi bakoresha uburyo bwo gukanda
urutirigongo hagamijwe kumenya
indwara iyo ari yo n’aho iherereye ku
murwayi ucumbikiwe mu bitaro
06.3.0.3.05 Optometrists 06.3.0.3.05 Abaganga b’inzobere mu gusuzuma no
kuvura indwara z’amaso ku murwayi
ucumbikiwe mu bitaro
06.3.0.3.06 Physiotherapists 06.3.0.3.06 Inzobere mu bijyanye na kineziterapi,
masaje yifashishije uburyo buberanye
n’uko uburwayi bukeneye serivisi buteye
06.3.0.3.07 Speech therapists 06.3.0.3.07 Inzobere mu gusuzuma no gufasha
abantu bafite ibibazo byo kuvuga neza
(ijwi ridasohoka neza, kudidimanga,
kudashobora kuvuga indangajwi zimwe
na zimwe…)
07 TRANSPORT 07 UBWIKOREZI
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50
Page
Page
07.1.1.1 Purchase of motor cars with two- or 07.1.1.1 kurangura ibinyabiziga by'amapine abiri
four-wheel drive cyangwa ane
07.1.4.1 07.1.4.1.01 Animal drawn vehicles 07.1.4.1 07.1.4.1.01 ibinyabiziga bikururwa n'amatungo
07.2.1.1 Spare parts and accessories for 07.2.1.1 ibyuma bisimbura ibishaje n'ibindi
personal transport equipment byifashishwa n'abantu mu bwikorezi
bwabo bwite
07.2.1.1.01 Spare parts of Vehicle 07.2.1.1.01 ibyuma by'imodoka
07.2.1.1.02 Spare parts of motorcycle or bicycle 07.2.1.1.02 ibyuma by'amapikipiki n'amagare
(parts)
07.2.1.1.03 Tyres (new, used or retreaded) 07.2.1.1.03 Amapine ( amashya n'ayakoreshejwe)
51
Page
Page
07.2.1.1.07 Shock absorbers 07.2.1.1.07 Rasoro
07.2.1.1.08 Filters 07.2.1.1.08 filitire ( utuyungiro) y'imodoka
07.2.1.1.09 Pumps and other spare parts or 07.2.1.1.09 amapompo, n'ibyuma by'imodoka
accessories for personal transport bikoreshwa mubwikorezi bw'abantu
equipment bwite
07.2.2 Fuel and lubricants for personal 07.2.2 amavuta y'imodoka n'andi moko ya za
transport equipment(ND) lisansi byifashijwa mubwikorezi
bwabantu bwite
07.2.2.1.05 Alcohol and two-stroke mixtures 07.2.2.1.05 Alukolo n’andi mavuta ashyirwa mu
modoka
07.2.2.2 Lubricants 07.2.2.2 amavuta ya moteri
07.2.2.2.01 Vehichles Lubricants 07.2.2.2.01 amavuta y'ibinyabiziga
07.2.2.2.02 Brake and transmission fluids 07.2.2.2.02 Amavuta ya fure
07.2.2.2.03 Coolants 07.2.2.2.03 Gaze zifashishwa mu guteka
07.2.2.2.04 Additives 07.2.2.2.04 Ibintu byongerwa mu kintu kugira ngo
bitange irindi bara
07.2.3 Maintenance and repair of personal 07.2.3 Gusana ibikoreshwa mu gutwara
transport equipment(S) Abantu n'ibintu
07.2.3.1 Maintenance and repair of personal 07.2.3.1 Gusana ibikoreshwa mu gutwara Abantu
transport equipment n'ibintu
52
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Page
07.2.3.1.03 Services purchased for the maintenance 07.2.3.1.03 Serivise zigurwa zo kwita ku modoka
and repair of personal transport z’abantu ku giti cyabo( kuzikora zapfuye,
equipment such as fitting of parts and gusimbuza ibyuma, kumena amavuta,,
accessories, wheel balancing, technical gukoresha contolore,…)
inspection, breakdown services, oil
changes, greasing and washing
07.2.4 Other services in respect of personal 07.2.4 Ibindi ibintu bijyanye no gutwara Abanti
transport equipment(S) n'Ibintu
07.2.4.1 Other services in respect of personal 07.2.4.1 Ibindi ibintu bijyanye no gutwara Abanti
transport equipment n'Ibintu
07.2.4.1.03 Driving lessons, driving tests and driving 07.2.4.1.03 Amasomo yo gutwara Imodoka, Ibizamini
licences na Perime
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07.3.2.1 Transport of individuals and groups of 07.3.2.1 Serivise zo gutwara abantu n’ibintu
persons and luggage
07.3.4.1 Transport of individuals and groups of 07.3.4.1 Serivise zo gutwara abantu n’ibintu mu
persons and luggage by ship, boat, mato
ferry, hovercraft and hydrofoil
07.3.4.1.02 Other transport,e,g Boats etc 07.3.4.1.02 Ibindi bijyanye no gutwara abantu,
urugero, Amato n'ibindi.
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07.3.5.1 07.3.5.1.01 Transport of individuals and groups of 07.3.5.1 07.3.5.1.01 Gutwara abantu n’ibintu mu nzira 2 zo
persons and luggage by two or more gutwara zinyuranye(ahagomba kuba
modes of transport when the harimo inzira 2 muri izi:inzira yo mu mazi,
expenditure cannot be apportioned iy’ubutaka, iy’ikirere n’iya gari ya moshi)
between them
07.3.6 Other purchased transport services (S) 07.3.6 Izindi serivise zigurwa zijyanye no
gutwara abantu n'ibintu
07.3.6.1 Other purchased transport services 07.3.6.1 Izindi serivise zigurwa zijyanye no
gutwara abantu n'ibintu
07.3.6.1.01 Funicular, cable-car and chairlift 07.3.6.1.01 Serivise zo kuzamura no gutereza hejuru
transport ibinyabiziga, gari ya moshi,…
07.3.6.1.02 Removal and storage services 07.3.6.1.02 Serivise zo kwimura ibintu np kubibika ku
buryo bukwiye
07.3.6.1.03 Services of porters and left-luggage and 07.3.6.1.03 Serivise zo kwikorera imitwaro no
luggage-forwarding offices kokerezanya ibintu
08.2.0 Telephone and telefax equipment(D) 08.2.0 Ibintu bijyanye n'amatelefone na telefaxe
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08.2.0.1 Telephone and telefax equipment 08.2.0.1 Ibintu bijyanye n'amatelefone na telefaxe
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08.2.0.1.01 Purchases of telephones 08.2.0.1.01 Kugura amatelefone
08.2.0.1.02 Radio-telephones 08.2.0.1.02
08.2.0.1.03 Telefax machines 08.2.0.1.03 Amamashini ya Telefax
08.2.0.1.04 Telephone-answering machines 08.2.0.1.04
08.3.0.3 Telegraphy, telex and telefax services 08.3.0.3 Serivise za Telegraphy, Telex na Telefax
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08.3.0.4 Information transmission services; 08.3.0.4 Serivise zijyanye no gutanga za Raison
Internet connection services z'imbuga nkoranya mbaga
08.3.0.5 08.3.0.5.01 Hire of telephones, telefax machines, 08.3.0.5 08.3.0.5.01 Kugura amatelefone, Amamashini ya
telephone-answering machines and telefax, utumashini twa telefoni
telephone loudspeakers dukoreshwa mu gusubiza, utumashini
tw'Amajwi yatelefoni.
09.1.1 Equipment for the reception, recording 09.1.1 Ibintu bikoreshwa muri reception, muri
and reproduction of sound and pictures ricording,
(D)
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transmitters Radiyo
09.1.1.3 CD-players and other electro-acoustic 09.1.1.3 Sede bumviraho indirimbo n’ibindi
apparatus bikoresho byifashishwa mu gucuranga
09.1.1.3.01 Gramophones 09.1.1.3.01 Igikoresho cy’umuziki cyifashishwa mu
gucuranga umuziki uri kuri sede
09.1.1.3.02 Tape players and recorders 09.1.1.3.02 Ama tape
09.1.1.3.03 Cassette players and recorders 09.1.1.3.03 Ama cassette
09.1.2.1.06 Accessories (screens, viewers, lenses, 09.1.2.1.06 Ibikoresho byunganira za apareyi zifotora
flash attachments, filters, exposure na kamera
meters, etc.)
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09.1.2.2.02 Microscopes 09.1.2.2.02 Imashini agenewe mu kureba udukoko
/ibintu bitabonwa n'amaso
09.1.2.2.03 Telescopes and compasses. 09.1.2.2.03 Amamashini agenewe kureba kure cyane
cyane mu kirere
09.1.3.2 09.1.3.2.01 Calculators, including pocket calculators 09.1.3.2 09.1.3.2.01 Imashini zikoreshwa mu kubara
09.1.3.3 09.1.3.3.01 Typewriters and word processors 09.1.3.3 09.1.3.3.01 Imashini zikoreshwa mu kwandika
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09.1.4.2.01 Audio video cassettes&internet 09.1.4.2.01 Kasete videwo zifata amajwi
downloads
09.1.4.2.02 Pre-recorded tapes, cassettes, video 09.1.4.2.02 Bandes cassettes zifata amajwi, cassettes
cassettes, diskettes and CD-ROMs for z’amashusho, disquettes na CD ROM
tape recorders, cassette recorders, zifata amajwi n’amashusho na za
video recorders and personal computers mudasobwa z’abantu ku giti cyabo
09.1.4.3.01 Unrecorded tapes, cassettes, video 09.1.4.3.01 Bandes zidafata amajwi, cassettes
cassettes, diskettes and CD-ROMs for zumvikanisha amajwi, izerekana
tape recorders, cassette recorders, amashusho, disquettes na CD ROM
video recorders and personal computers zifashishwa mu gufata amajwi
n’amashusho na za mudasobwa z’abantu
ku giti cyabo
09.1.4.4.02 Unexposed films, cartridges and disks 09.1.4.4.02 Films, cartouches na disques zikoreshwa
for photographic and cinematographic mu gufotora no muri cinema
use
09.1.5.1 09.1.5.1.01 Repair of audio-visual, photographic and 09.1.5.1 09.1.5.1.01 Gusana ibikoresho bitanga amajwi
information processing equipment n’ibyerekana amashusho, ibifotora
n’iby’ikoranabuhanga
09.2 OTHER MAJOR DURABLES FOR 09.2 IBINDI IBINTU BIRAMBYE BIKORESHWA
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09.2.1 Major durables for outdoor recreation 09.2.1 Ibintu birambye by'ibanze bikoreswa
(D)
09.2.1.1 Major durables for outdoor recreation 09.2.1.1 Ibikoresho birambye byifashishwa mu
kwidagadura
09.2.1.1.01 Camper vans 09.2.1.1.01 Imodoka zikoreshwa mu gukambikamo
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09.2.2 Musical instruments and majordurables 09.2.2 Ibikoresho biramba bya muzika
for indoor recreation(D) bikoreshwa mu kwidagadura
09.2.2.1 Musical instruments of all sizes, 09.2.2.1 Ibikoresho bya Mmuzika harimo nibya
including electronic musical elegitoronike
instruments
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09.2.3.1 09.2.3.1.01 Maintenance and repair of other major 09.2.3.1 09.2.3.1.01 Ibindi bijyanye no gusana ibikoresho
durables for recreation and culture (S) by'umuco n'imyidagaduro.
09.3 OTHER RECREATIONAL ITEMS AND 09.3 Izindi ngingo n’ibikoresho byo
EQUIPMENT,GARDENS AND PETS kwidagadura, ubusitani n’inyamaswa
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kirere
09.3.1.2.15 Festoons 09.3.1.2.15 Ubusendabageni
09.3.1.2.16 Christmas tree decorations 09.3.1.2.16 Imitako y'igiti cya noheli
09.3.1.3 Hobbies 09.3.1.3 Uburyo bwo kwidagadura
09.3.1.3.01 Stamp-collecting requisites (used or 09.3.1.3.01 Gahunda zijyanye n’ibya za tembure(
cancelled postage stamps, stamp izakoreshejwe cyangwa izaciwe ,
albums, etc.) alubumu ya tembure)
09.3.1.3.02 Other items for collections (coins, 09.3.1.3.02 Ibindi bintu by’ikusanyirizo( ibiceri,
medals, minerals, zoological and imidari, amabuye y’agaciro, ibishushanyo
botanical specimens, etc.) byerekana ibinyabuzima n’ibimera)
09.3.1.3.03 Other tools and articles for hobbies 09.3.1.3.03 Ibindi bikoresho byifashishwa mu
kwidagadura
09.3.2 Equipment for sport,camping and open- 09.3.2 Ibikoresho bya siporo, ibyo gukambika
air recreatiion (SD) mu bihe byo kwidagadura
09.3.2.1 Gymnastic, physical education and sport 09.3.2.1 Gimnastique, Aamasomo ya siporo
equipment n'ibikoresho bya siporo
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09.3.2.1.15 Dumb- bells 09.3.2.1.15 Ibyuma baterura bipima ibiro
Page
09.3.2.1.16 Chest expanders and other body- 09.3.2.1.16 Ibikoresho bijyanye no kwubaka umubiri
Page
building equipment
09.3.2.2 09.3.2.2.01 Parachutes and other sky-diving 09.3.2.2 09.3.2.2.01 Kumanuka mumutaka mu kirere
equipment wifashishije ibikoresho bitandukanye
09.3.2.3 09.3.2.3.01 Firearms and ammunition for hunting, 09.3.2.3 09.3.2.3.01 Imbunda n’amasasu yo guhiga, siporo
sport and personal protection n’uburyo bwo kwirinda
09.3.2.4 09.3.2.4.01 Fishing rods and other equipment for 09.3.2.4 09.3.2.4.01 Ibikoresho biroba amafi
fishing
09.3.2.5 Equipment for beach and open-air 09.3.2.5 Ibikoresho byo koga n’indi mikino
games
09.3.2.5.01 Bowls 09.3.2.5.01 Igikoreho bakoresha mu mukino wa golf
09.3.2.5.02 Croquet 09.3.2.5.02 Igikoresho bakoresha mu mukino usa
n’uwa golf
09.3.2.5.03 Frisbee 09.3.2.5.03 Umukino bakoresha ingasire
09.3.2.5.04 Volleyball 09.3.2.5.04 Umukino w'intoki (Valleball)
09.3.2.6.05 Camping stoves and barbecues 09.3.2.6.05 Amaziko akoreshwa mugihe cyo
gukambika
09.3.2.7 09.3.2.7.01 Repair of such articles 09.3.2.7 09.3.2.7.01 Ibijyanye no gusana ibyo ibintu byavuzwe
haruguru
09.3.3 Gardens,plants and flowers(ND) 09.3.3 Ubusitani, Ibimera n'indabyo
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09.3.3.1.05 Bulbs 09.3.3.1.05 ampule
09.3.3.1.06 Tubers 09.3.3.1.06 Ibinyabijumba
09.3.3.1.07 Seeds 09.3.3.1.07 Imbuto
09.3.3.1.08 Fertilizers 09.3.3.1.08 Ifumbire
09.3.3.1.09 Composts 09.3.3.1.09 Ifumbire
09.3.3.1.10 Garden peat 09.3.3.1.10 Igikoresho gishyirwamo ifumbire
09.3.3.1.11 Turf for lawns 09.3.3.1.11 Ubusitani artificiel
09.3.3.1.12 Specially treated soils for ornamental 09.3.3.1.12 Ubutaka bwemerewe gukorerwamo
gardens ubusitani gusa
09.3.4.1.03 Veterinary and grooming products for 09.3.4.1.03 Imiti y’umuganga w’amatungo
pets
09.3.4.1.04 Collars 09.3.4.1.04 Akenda Abihayimana bambara mu ijosi
basoma misa
09.3.4.1.05 Leashes 09.3.4.1.05 Ubwoko bwutandukanye bubikwaho
imfunguzo
09.3.4.1.06 Kennels 09.3.4.1.06 Utuzu tw’imbwa cyangwa utw’injangwe
09.3.4.1.07 Birdcages 09.3.4.1.07 Utuzu tw’inyoniri cy’inyoni cya kozwe
n’abantu
09.3.4.1.08 Fish tanks 09.3.4.1.08 Ibyuzi bororeramo igega by'amafi
09.3.4.1.09 Cat litter 09.3.4.1.09 Igikoresho bagabuririramo injangwe
09.3.5 Veterinary and other services for pets 09.3.5 Ubuvuzi bw’inyamaswa n’amatungo
(S) abana n’abantu n’ubundi buvuzi
buuw’inyamaswa
09.3.5.1 Veterinary and other services for pets 09.3.5.1 Ubuvuzi bw’inyamaswa n’amatungo
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bw’inyamaswa
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09.3.5.1.01 Grooming 09.3.5.1.01 Uburoso bakoreha bakorera umuntu
isuku mu maso cyangwa mu mutwe
09.3.5.1.02 Boarding 09.3.5.1.02 Gucumbikirwa
09.3.5.1.03 Tattooing and training 09.3.5.1.03 Kwishyira imirimbo ku mubiri no
kwigisha kuyishyiraho
09.4 RECREATIONAL AND CULTURAL 09.4 SERIVISE Z’IMYIDAGADURO NA SIPORO
SERVICES
09.4.1 Recreational and sporting services 09.4.1 Serivise z’imyidagaduro na siporo
09.4.1.1.15 Pin-ball machines and other games for 09.4.1.1.15 Umukino w`agapira gakinwa
adults other than games of chance hakoreshejwe imashini za electronike
n`indi mikino itari iy`urusimbi
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09.4.1.1.16 Ski slopes, ski lifts and the like 09.4.1.1.16 Imikino yo kunyerera ku rubura
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09.4.1.2 Hire of equipment and accessories for 09.4.1.2 Kugura ibikoresho bya siporo
sport and recreation n'imyidagaduro
09.4.1.5 09.4.1.5.01 Navigational aid services for boating 09.4.1.5 09.4.1.5.01 Serivisi y’ubufasha mu ngendo zo mu
mazi
09.4.2 Cultural services(S) 09.4.2 Serivise (Imirimo) zijyanye / Ijyanye
n'umuco
09.4.2.1 Services provided by 09.4.2.1 Serivise zijyanye na
09.4.2.1.01 Cinema/movie entry/ Video club 09.4.2.1.01 Cinema/Amafirime / Video club
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09.4.2.1.08 Sound and light shows 09.4.2.1.08 Amajwi n’urumucyo byo mu birori
09.4.2.2 Other services provided by 09.4.2.2 Izindi serivise zijyanye na
09.4.2.2.01 Museums 09.4.2.2.01 Amazu ndangamurage
09.4.2.2.02 Libraries 09.4.2.2.02 Amasomero (Amazu y'ibitabo)
09.4.2.4 09.4.2.4.01 Hire of equipment and accessories for 09.4.2.4 09.4.2.4.01 Kugura Amatelevisiyo, za video kassette
culture, such as television sets, video n'ibindi.
cassettes
09.4.2.5 09.4.2.5.01 Television and radio broadcasting, in 09.4.2.5 09.4.2.5.01 Amafaranga acibwa ku mafatabugiza ya
particular licence fees for television televiziyo na radiyo n’ibikoresho bijyana
equipment and subscriptions to nabyo
television networks
09.4.2.6 Services of photographers such as film 09.4.2.6 Serivise z'abafotozi nka films developing,
developing, print processing, enlarging, kwongera ubunini bw'Amafoto, Amafoto
portrait photography, wedding y'amakwe, n'ibindi.
photography
09.4.2.6.01 Subscription to DSTV, Star times e.t.c 09.4.2.6.01 Ifatabuguzi rya Diyesitivi,Sitari
tayimu,n’ibindi
09.4.3.1 09.4.3.1.01 Service charges for lotteries, 09.4.3.1 09.4.3.1.01 Amafaranga acibwa kuri za tombora
bookmakers, totalizators, casinos and n’ubundi bwoko bwa tombora
other gambling establishments, gaming
machines, bingo halls, scratch cards,
sweepstakes
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mu biro
09.5.1 Books(SD) 09.5.1 Ibitabo
09.5.1.1 Books 09.5.1.1 Ibitabo
09.5.1.1.01 Books 09.5.1.1.01 Ibitabo
09.5.1.1.02 Atlases 09.5.1.1.02 Ikarita y'isi
09.5.1.1.03 Dictionaries 09.5.1.1.03 Inkoranyamagambo
09.5.1.1.04 Encyclopaedias 09.5.1.1.04 Inkoranyamagambo y'ubumenyi runaka
09.5.3.1.02 Posters, plain or picture postcards, 09.5.3.1.02 Amakarita bamanika n'indanga bihe
calendars
09.5.3.1.03 Greeting cards and visiting cards, 09.5.3.1.03 Amakarita yo kwifuriza, ay'ubutumire,
announcement and message cards ay'amatangazo, n'ayubutumwa
09.5.4.1 Stationery and drawing materials 09.5.4.1 Ibikoresho byo muri papeteri n'ibyo
gushushanya
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09.5.4.1.01 Stationary materials 09.5.4.1.01 Ibindi bikenerwa (impapuro, ikashe,
ikaramu n’ibindi)
09.5.4.1.02 Writing pads, envelopes, account books, 09.5.4.1.02 Ikaye bandikamo, Impapuro
notebooks, diaries, etc zogupfunyika, ibitabo by'ubucuruzi, ikaye
y'inama, ajenda n'ibindi
09.5.4.2 Other stationery and drawing materials 09.5.4.2 Ibindi bikoresho byo muri papeteri
n'ubugeni
09.5.4.2.01 pens 09.5.4.2.01 Ikaramu
09.5.4.2.02 Pencils 09.5.4.2.02 Ikaramu y'igiti
09.5.4.2.03 Fountain pens 09.5.4.2.03 ikaramu za wino
09.5.4.2.04 Ballpoint pens 09.5.4.2.04 Ikaramu zikandwa hejuru kugira ngo
zandikwe
09.5.4.2.05 Felt-tip pens 09.5.4.2.05 ikaramu z'amabara (marikeri)
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09.5.4.5 09.5.4.5.01 Drawing and painting materials such as 09.5.4.5 09.5.4.5.01 Ibikoresho by'ubugeni
canvas, paper, card, paints, crayons,
pastels and brushes
10.1.0 Pre-primary and primary education(S) 10.1.0 Amashuri y'incuke n'amashuri abanza
10.1.0.1 Pre-primary and primary education 10.1.0.1 Amashuri y'incuke n'amashuri abanza
10.1.0.1.01 Nursery and daycare fees 10.1.0.1.01 Amafaranga y’ishuri ku bana bafite munsi
y’imyaka 6 mu gihe cy’umwaka (Nursery)
10.2.0.1 10.2.0.1.01 lower-secondary and upper-secondary 10.2.0.1 10.2.0.1.01 Icyiciro rusange nikirangiza amashuri
education. yisumbuye
10.3 POST-SECONDARY NON-TERTIARY 10.3 Andimahugurwa nyuma yo kurangiza
EDUCATION amashuri yisumbuye
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10.4.0.1 10.4.0.1.01 First stage and second stage of tertiary 10.4.0.1 10.4.0.1.01 Icyiciro cyambere n'icyakabiri bya
education kaminuza
10.5 EDUCATION NOT DEFINABLE BY LEVEL 10.5 Uburezi budashyirwa mubyiciro
10.5.0 Education not definable by level (S) 10.5.0 Ubundi burezi butari mubyiciro
10.5.0.1 10.5.0.1.01 Educational programmes, generally for 10.5.0.1 10.5.0.1.01 Uburezi rusange kubakuze budasaba
adults, which do not require any special ubundi bumenyi nko mumyuga n'umuco
prior instruction, in particular vocational
training and cultural development
11.1.1 Restaurants,cafés and the like(S) 11.1.1 Resitora , aho bacuruza ibyokunywa
n'ibindi bijyana nabyo
11.1.1.1 Restaurant sevices whatever the type 11.1.1.1 Serivise za resitora nibindibigo bitanga
of establishment serivise zibiribwa n'ibinyobwa
11.1.1.1.04 Bar and restaurant drinks 11.1.1.1.04 Ibinyobwa byo mukabari na resitora
11.1.1.1.05 Other meals and drinks purchased 11.1.1.1.05 Ubundi bwoko bw'ibiryo n'ibinyobwa
outside the household 73 bicuruzwa hanze yo murugo
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11.1.1.1.06 Catering services (meals, snacks, drinks 11.1.1.1.06 Serivise zijyanye n’ibyo kurya(ibiryo,
and refreshments) provided by uturyo tworoheje, ibyo kunywa )
restaurants, cafés, buffets, bars, bitangwa na za resitora , bare,… ahantu
tearooms, etc in places providing hagenewe imikino n’imyidagaduro: aho
recreational, cultural, sporting or barebera filime, pisine, inzu
entertainment services: theatres, ndangamurage, inzu z’utubyiniro n’aho
cinemas, sports stadiums, swimming abagenzi bategera imodoka
pools, sports complexes, museums, art
galleries, nightclubs, dancing
establishments, etc and on public
transport (coaches, trains, boats,
aeroplanes, etc) when priced separately
11.1.1.2 11.1.1.2.01 The sale of food products and beverages 11.1.1.2 11.1.1.2.01 Umusaruro wibiribwa n'ibinyobwa
for immediate consumption by kiosks, bicuruzwa muri butike, kumuhanda
street vendors and the like, including nahandi, hiyongereye ho nibihita biribwa
food products and beverages dispensed bitunganijwe akokanya n'utumashini
ready for consumption by automatic twabigenewe
vending machines
11.1.1.3 11.1.1.3.01 The sale of cooked dishes by restaurants 11.1.1.3 11.1.1.3.01 Igiciro cy'isahani yibiryo muri resitora
for consumption off their premises
11.1.1.4 11.1.1.4.01 The sale of cooked dishes by catering 11.1.1.4 11.1.1.4.01 Igiciro cy'isahani y'ibiryo by'umukiriya
contractors whether collected by the mufitanye amasezerano yo kubyitwarira
customer or delivered to the customer’s cyangwa kubimushyira
home
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11.1.2 Canteens (S) 11.1.2 Amabutike
11.1.2.1 11.1.2.1.01 Catering services of works canteens, 11.1.2.1 11.1.2.1.01 serivise za resitora za butike (canteens)
office canteens and canteens in schools, yaba iyubuyobobozi, iyamashuri makuru
universities and other educational cyangwa kaminuza cyangwa ikindi kigo
establishments cy'uburezi
11.2.0.1.01 Hotel overnight and hotel services 11.2.0.1.01 Amafaranga yishyuwe ibyumba byo
kuraramo n’izindi serivisi muri hoteli
11.2.0.1.02 Hotels, boarding houses, motels, inns 11.2.0.1.02 amahoteli, Amacumbi, Amacumbi mato,
and establishments offering “bed and ayo kurugendo n'ahandi bacumbikira
breakfast abantu bakabaha n'ifunguro rya
mugitondo
11.2.0.1.03 Holiday villages and holiday centres, 11.2.0.1.03 Insisiro n’ahantu abantu baruhukira
camping and caravan sites, youth Amacumbi y'urubyiruko na amacumbi
hostels and mountain chalets yubatse kumusozi
11.2.0.1.04 Boarding schools, universities and other 11.2.0.1.04 Amashuri acumbikira abanyeshuri,
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11.2.0.1.05 Boarding schools, universities and other 11.2.0.1.05 Amashuri acumbikira abanyeshuri,
educational establishments kaminuza n'ibindi bigo by'uburezi
11.2.0.1.06 Hostels for young workers or immigrants 11.2.0.1.06 Amahoteri y'abakozi bakiri bato cyangwa
abimukira
12.1.1 Hairdressing salons and personal 12.1.1 Aho batunganiriza imisatsi n'ibndi
grooming establisments (S) byumba byabgenewe kwiyitaho
12.1.1.1 Services of hairdressers and the like for 12.1.1.1 serivise zo gutunganya umusatsi n'ibindi
men ku bagabo
12.1.1.1.01 Men's haircut (barber) 12.1.1.1.01 Kwogosha imisatsi ku bagabo/ abana
b’abahungu
12.1.1.1.02 Women's haircut (stylist & treatment) 12.1.1.1.02 Kwogosha no gutunganya imisatsi ku
bagore/ abana b’abakobwa
12.1.1.1.03 Beauty Treatment/Massage (Non- 12.1.1.1.03 Ibikorerwa umubiri kugira ngo ube
medical)/Manicure & steam bath mwiza (masaje/Gusukura inzara
z’intoki n’iz’amano /)
tw'ubuhumekero bw'umubiri ()
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Page
12.1.1.1.09 Solariums 12.1.1.1.09 Icyumba cyubatswe nibirahuri
kizigama ubushyuhe buva ku zuba
12.1.2.1.07 Other electric appliances for dental 12.1.2.1.07 Ibindi bikoresho by'amashanyarazi
hygiene by'isuku y'amenyo
77
77
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Page
12.1.2.2 12.1.2.2.01 Repair of such appliances 12.1.2.2 12.1.2.2.01 Isanwa ry'ibyo bikoresho
12.1.3 Other appliances,articles and products 12.1.3 Ibihoresho byo murugo bidakoreshwa
for pesonal care(ND) amashanyarazi
12.1.3.1.03 Other personal hygiene products 12.1.3.1.03 Ibindi bikoresho bwite by’umuntu
bijyanye n’isuku ku mubiri (inzembe,
78 utwuma dukata inzara, …)
78
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12.1.3.1.04 Razors and hair trimmers and blades 12.1.3.1.04 inzembe, imashini zogosha n'uduca nzara
therefor
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Page
12.1.3.1.10 Nail brushes 12.1.3.1.10 uburoso bifashisha batunganya inzara
80
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Page
12.1.3.2.02 Bath soap 12.1.3.2.02 Isabune yo gukaraba
81
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Page
12.1.3.3.02 Beauty/cosmetics products 12.1.3.3.02 Imiti / Amavuta akoreshwa kugirango
uruhu rw’umubiri rube rwiza
12.1.3.3.06 Make-up and make-up removal products 12.1.3.3.06 Makiyaje z'uburanga zihanagurwa (zirimo
(including powder compacts, brushes puderi, nutwo bayisigisha)
and powder puffs)
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82
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Page
12.1.3.3.07 Hair lacquers and lotions 12.1.3.3.07 Poroduwi n'amavuta byo mumutwe
12.1.3.3.08 Pre- shave and after-shave products 12.1.3.3.08 Imiti yo gusiga mbere na nyuma yo
kogoshwa
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12.1.3.4.02 Toilet paper 12.1.3.4.02 Impapuro z’isuku zo mubwiherero
84
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Page
12.1.3.4.08 Toilet sponges 12.1.3.4.08 Inbyogesho by’ubwiherero
12.2.0.1 12.2.0.1.01 Services provided by prostitutes and the 12.2.0.1 12.2.0.1.01 serivice zitangwa n'indaya n'ibindi bisa
like nabyo
12.3.1 Jewellery, clocks and watches (D) 12.3.1 Imirimbo n'amasaha (ayambarwa nayo
munzu)
85
85
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Page
12.3.1.1 Precious stones and metals and 12.3.1.1 Amabuye arabagirana, imiringa
jewellery fasioned out of such stones n'imirimbo ibikomokaho
and metals
86
86
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Page
12.3.1.2.02 Cuff links and tiepins 12.3.1.2.02 Ibipesu by'imyenda n'ibikwasi bya
karuvati
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Page
12.3.1.3.05 Travel clocks 12.3.1.3.05 Isaha z'urugendo
12.3.1.4 12.3.1.4.01 Repair of such articles 12.3.1.4 12.3.1.4.01 Gusana ibikoresho bijyanye n'amasaha
12.3.2 Other personal effects (SD) 12.3.2 Ibindi bintu umuntu atunze ku giti cye
12.3.2.1 Travel goods and other carriers of 12.3.2.1 Ibikoresho by'urugendo n'ibyo
personal effects gutwaramo
88
88
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12.3.2.1.01 Metal/Wooden case 12.3.2.1.01 Isanduka (y’icyuma cg igiti)
12.3.2.1.05 Hand-bags (other than women's 12.3.2.1.05 Isakoshi yo mu ntoki (Itari iyabagore)
handbags)
12.3.2.1.06 Other personal effects,e.g. wallet 12.3.2.1.06 Ibindi bikoresho bwite by’umuntu
89 (ikofi)
89
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Page
12.3.2.1.07 Women's hand-bags 12.3.2.1.07 Isakoshi yo mu ntoki y’abagore
90
90
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Page
12.3.2.2.01 Baby carriages 12.3.2.2.01 Ingobyi y'umwana
91
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Page
12.3.2.2.07 Front carriers 12.3.2.2.07 Ingobyi ya kizungu y'imbere kunda
bahekamo abana
92
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Page
12.3.2.3.05 Ashtrays 12.3.2.3.05 Igikoresho cyabugenewe batamo
bajugunyamo ubuvungukira n'ibisigazwa
by'itabi
12.3.2.4.03 Walking sticks and canes 12.3.2.4.03 inshyimbo n'inkoni byo kwitwaza
93
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Page
12.3.2.4.06 Keyrings 12.3.2.4.06 Impeta batwaraho imfunguzo
94
94
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Page
12.3.2.6 12.3.2.6.01 Repair of such articles 12.3.2.6 12.3.2.6.01 Gusanura (kuvugurura) ibikoresho byo
gushyingura
12.4.0.1 Services for residential care, home 12.4.0.1 Ubufasha bwabaturage, ubufasha bwo
help, day care and rehabilitation murugo, ubwaburimunsi no gusubizwa
mubuzima busanzwe
12.4.0.1.01 Retirement homes for elderly persons, 12.4.0.1.01 amazu yabari mu zabukuru, ay'ababana
residences for disabled persons, n’ubumuga, kwita kumibereho
rehabilitation centres providing long- n'ubufasha burambye bw'abarwayi
term support for patients rather than by'iyongera ku bwishingizi mu kwivuza
health care and rehabilitative therapy
95
95
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Page
12.4.0.1.02 Schools for disabled persons 12.4.0.1.02 Uburezi bw’ababana kubabana
n'ubumuga
12.4.0.1.03 Help to maintain elderly and disabled 12.4.0.1.03 ubufasha bwo kunganira abantu bakuze
persons at home abakuze n'ababana n'ubumuga murugo
12.4.0.1.04 Wet-nurses, crèches, play schools and 12.4.0.1.04 Uburezi bw'incuke, Ibikinisho byabo
other child-minding facilities n'ibindi byifashishwa mu kubarera
96
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Page
12.5.1.1 12.5.1.1.01 Service charges for life assurance, death 12.5.1.1 12.5.1.1.01 Amafaranga atangwa ku bwishingizi
benefit assurance, education assurance bw'ubuzima, ku rupfu no ku burezi
12.5.2 Insurance connected with the dwelling 12.5.2 ubwishingizi bujyanye n'imiturire
(S)
12.5.2.1 12.5.2.1.01 Service charges paid by owner-occupiers 12.5.2.1 12.5.2.1.01 Amafaranga yishyurwa na nyir'inzu
and by tenants for the kinds of (umutungo) n'umukodesha ku bwishingizi
insurance typically taken out by tenants bw’umutungo, ku nkongi y'umuriro,
against fire, theft, water damage, etc ubujura, kwangirika gutewe numwuzure
n'ibindi
12.5.3 Insurance connected with health (S) 12.5.3 Ubwishingizi bufite aho buhuriye
n'ubuzima
97
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Page
12.5.3.1 Service charges for private sickness and 12.5.3.1 Ubwishu bwakwa n’ ibigo byigenga
accident insurance. by’ubwishingizi ku ndwara n’impanuka
12.5.4 Insurance connected with transport (S) 12.5.4 Ubwishingizi bufitanye isano n'ubwikorezi
12.5.4.1 Insurance connected with transport 12.5.4.1 Ubwishingizi bujyanye no gutwara abantu
n’ibintu
12.5.4.1.02 Service charges for insurance in respect 12.5.4.1.02 amafaranga yishyurwa mubwishingizi
of personal transport equipment bwibikoresho bikoreshwa murugendo
98
98
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Page
12.5.4.1.03 Service charges for travel insurance and 12.5.4.1.03 Amafaranga yishyurwa mu bwishingizi
luggage insurance bwingendo n'imizigo
12.5.5.1 12.5.5.1.01 Service charges for other insurance such 12.5.5.1 12.5.5.1.01 Amafaranga yishyurwa ku bwishingizi
as civil liability for injury or damage to bujyanye mu gukomereka cyangwa
third parties or their property kwangirika kw’ibintu
12.6.1.1 12.6.1.1.01 Financial intermediation services 12.6.1.1 12.6.1.1.01 Ibigo bizwi binyuzwamo amafaranga mu
indirectly measured buryo buziguye
12.6.2 Other financial services n.e.c. (S) 12.6.2 ubundi bufasha bujyanye n'amafaranga
butavuzwe haruguru
99
99
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Page
12.6.2.1 Other financial services 12.6.2.1 ubundi bufasha bujyanye n'amafaranga
12.6.2.1.01 Actual charges for the financial services 12.6.2.1.01 Amafaranga yishyurwa kuri service za
of banks, post offices, saving banks, banki, ipostita, kuzigama, n'ibindi
money changers and similar financial bijyanye nibigo bitanga izo servise
institutions
12.6.2.1.02 Fees and service charges of brokers, 12.6.2.1.02 Amafaranga na service by'ishyurwa
investment counsellors, tax consultants umujyanama mw'ishoramari, mumisoro
and the like n'ibindi bijyanye nabyo
12.6.2.1.03 Administrative charges of private 12.6.2.1.03 ikiguzi cya leta reta kwisanduka
pension funds and the like y'ubwiteganyirize bw'izabukuru
12.7.0.1 12.7.0.1.01 Fees for legal services, employment 12.7.0.1 12.7.0.1.01 Amafaranga y'ubutabera n'umukoresha
agencies
12.7.0.2 12.7.0.2.01 Charges for undertaking and other 12.7.0.2 12.7.0.2.01 Ikiguzi cyo gushyingura n'imihango
funeral services bijyanye
12.7.0.3 12.7.0.3.01 Payment for the services of estate 12.7.0.3 12.7.0.3.01 Ubwishyu buhabwa abantu bakora
agents, housing agents, auctioneers, serivise zo kurinda, gukodesha, kugurisha
salesroom operators and other amazu no gusanisha amazu,…..
intermediaries
100
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12.7.0.4 Payment for photocopies and other 12.7.0.4 Amafaranga atangwa mugu fotoza
reproductions of documents cyangwa mugutubura inyandiko
12.7.0.5 Fees for the issue of birth, marriage and 12.7.0.5 Amafaranga yishyurwa ku cyangombwa
death certificates and other cyo kuvuka, gusezerana, gupfa n'ibndi
administrative documents byangombwa uhabwa n’ubuyobozi
101
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12.7.0.6 12.7.0.6.01 Payment for newspaper notices and 12.7.0.6 12.7.0.6.01 amafaranga yishyuwe ibitangazamakuru
advertisements n'amatangazo
12.7.0.7 12.7.0.7.01 Payment for the services of 12.7.0.7 12.7.0.7.01 Ubwishyu bw’ishyurwa abatanga serivisi
graphologists, astrologers, private zo kumenya imyifatire y’umuntu
detectives, bodyguards, matrimonial bagendeye ku myandikire
agencies and marriage guidance ye(umukono),bodi gadi,serivise zo kugira
counsellors, public writers, inama abashaka kurushinga,abakora
miscellaneous concessions serivise zo kwandika,
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