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70. The following classification of the product element is recommended.

Code		Description and definition
1.		PACKAGE TRAVEL, PACKAGE HOLIDAY AND PACKAGE TOURS
		Package tour purchased before or during the trip. Includes packages which combine transport and one or more of accommodation, food or tour costs. Expenditure should only be included in this category if the costs of each component of the package cannot be split into the categories below. Excludes cruise ship travel, which is included under Transport (4.2.2. Cruise).
2.		ACCOMMODATION
		Accommodation services provided by commercial and non-commercial units.
2.1		Hotels and similar accommodation
2.1.1		Hotels and resorts
2.1.1.1			Hotels
			Comprises accommodation in establishments which are licensed to operate a public bar and which provide accommodation on a room/suite basis. These establishments do not have full cooking facilities (i.e. hot plates and oven/microwave) in most guest rooms. Excludes resorts (see 2.1.1.2.).
2.1.1.1.1			with bath/shower and toilet facilities in most guest rooms
2.1.1.1.2			without bath/shower and toilet facilities in most guest rooms
2.1.1.2			Resorts Comprises accommodation in establishments which are integrated complexes containing accommodation and a variety of eating and drinking places. These establishments provide facilities/services additional to those commonly provided by hotels or motels. They may encompass some natural physical amenities, a special location, attraction or activity. They provide accommodation on a room/suite/cabin/unit basis. These establishments provide sufficient night life and day time activities to encourage an extended self-contained on-site holiday. Some establishments may comprise multiple accommodation types. An inclusive tariff (food and accommodation) may be offered and the use of recreational/entertainment facilities may also be included in the tariff.
2.1.2		Motels, guest houses and similar accommodation
2.1.2.1			Motels, motor inns and private hotels
			Comprises accommodation in a subset of establishments which are not licensed to operate a public bar and which provide accommodation on a room/suite basis. These establishments do not have full cooking facilities (i.e. hot plates and oven/microwave) in most guest rooms. Many of the establishments have parking facilities outside or close to each room. Some may have a licensed restaurant open to the general public and/or a limited liquor license (as opposed to a public bar license), which would enable them to serve guests and persons accompanying guests. Tariffs usually include room only or bed and breakfast, but not full board. Excludes guest houses (see 2.1.2.2.) and bed and breakfast establishments (see 2.1.2.3.).
2.1.2.1.1			with bath/shower and toilet facilities in most guest rooms
2.1.2.1.2			without bath/shower and toilet facilities in most guest rooms
2.1.2.2			Guest houses
			Comprises accommodation in a subset of establishments which are not licensed to operate a public bar and which provide accommodation on a room/suite basis. These establishments do not have full cooking facilities (i.e. hot plates and oven/microwave) in most guest rooms. This subset includes homesteads, mansions, colonial and historical accommodation, cottages and rural retreats converted to provide commercial accommodation. Boutique hotels may also be included where they are not licensed to operate a public bar. These establishments are usually located in a rural or semi-rural environment and are often of some historic interest. The establishments in this subset have the owners in residence who personally manage the operations of the business. Tariffs often include full board, but may include room only or bed and breakfast only. Some may have a licensed restaurant open to the general public and/or a limited liquor license (as opposed to a public bar license), which would enable them to serve guests and persons accompanying guests. Excludes motels, motor inns and private hotels (see 2.1.2.1.), bed and breakfast establishments (see 2.1.2.3.) and farm stay accommodation (see 2.1.3.3.).
2.1.2.2.1			with bath/shower and toilet facilities in most guest rooms
2.1.2.2.2			without bath/shower and toilet facilities in most guest rooms
2.1.2.3			Bed and breakfasts
			Comprises accommodation in a subset of establishments which are not licensed to operate a public bar or to sell liquor to guests and which provide accommodation on a room or unit basis. The tariff includes accommodation and breakfast. The owner/manager is in residence and personally managing the operations of the business (offering personalised service). B&Bs normally do not provide any recreational facilities. Excludes motels, motor inns and private hotels (see 2.1.2.1.) and guest houses (see 2.1.2.2.).
2.1.2.3.1			with bath/shower and toilet facilities in most guest rooms
2.1.2.3.2			without bath/shower and toilet facilities in most guest rooms
2.1.2.4			Self-catering accommodation:
			Comprises accommodation in establishments which provide individual units that are fully self-contained in terms of cooking, bath/shower and toilet facilities. Meals are generally self-catered. Includes short stay apartments, flats, houses, chalets, villas and cottages, where these are operated on a self-catering basis. Also includes time-share units, where a unit is not occupied by a time-share subscriber and is being let to a visitor on a commercial basis.
2.1.2.4.1			with daily servicing (cleaning and bed making) available (e.g. serviced apartments)
2.1.2.4.2			without daily servicing (cleaning and bed making) available
2.1.3		Other commercial accommodation
2.1.3.1			Health and fitness establishments
			Comprises accommodation in establishments which specialise in the provision of health/fitness/dietary activities on-site. These activities are usually included in the tariff. These establishments provide accommodation on a room/suite/cabin/unit basis. Excludes hospitals, nursing homes, sanatoria etc. (see 2.2.2.2. Health institutions) where the provision of accommodation is ancillary to the provision of health services.
2.1.3.2			Visitor hostels
			Comprises accommodation in establishments which provide accommodation primarily on a bed basis. Generally facilities are shared. Accommodation is commonly, but not necessarily, dormitory style. This type of accommodation is typically aimed at the backpacker market. Excludes charity type accommodation and farm stay accommodation (see 2.1.3.3.).
2.1.3.3			Holiday farm (host farm, farm stay) accommodation
			Comprises accommodation in establishments which are engaged in some agricultural or pastoral activity and which provide accommodation to visitors on a commercial basis. In most cases the provision of accommodation is a secondary activity. In some cases, it may have become the primary activity, but some agricultural or pastoral activity must still be undertaken. These establishments provide accommodation on a unit/room/bed/site basis. Former farms which are now only providing accommodation would be included in 2.1.2.2. Guest houses or 2.1.2.3. Bed and breakfasts.
2.1.3.4			Caravan parks:
			Comprises accommodation in establishments which provide powered sites for caravans, camper vans and mobile homes. Generally shower, toilet and laundry facilities are shared. Many establishments also provide accommodation in units, villas or on-site caravans. Usually some camping facilities are available.
2.1.3.4.1			with full facilities
			Comprises accommodation in caravan parks with shower, toilet and laundry facilities available.
2.1.3.4.2			without full facilities
			Comprises accommodation in caravan parks without one or more of shower, toilet or laundry facilities available.
2.1.3.5			Camping grounds
			Comprises accommodation in establishments which predominantly provide sites for campers. These include commercial camping grounds and national parks where a site charge for camping is levied. They may have some unpowered sites suitable for accommodating caravans, camper vans and mobile homes. If powered sites for accommodating caravans, camper vans and mobile homes are available the accommodation is classified to 2.1.3.4. Caravan parks.
2.1.3.6			Private dwellings (for special events/holidays)
			Comprises accommodation made available to the general public on a commercial basis at times of special events (e.g. the Grand Prix) or holiday periods (e.g. Christmas, school holidays) in private dwellings or property. Excludes accommodation on own property (see 2.3.1.1.) and friends/relatives property (see 2.3.1.2.).
2.1.3.7			Group booked accommodation
			Comprises accommodation in establishments which provide accommodation on a group-booked basis only. Such establishments would typically be run by a non-accommodation business or a community, social, educational or other similar group (e.g. churches, scout/youth groups, sporting clubs, etc.). Accommodation in these establishments is provided on a commercial basis. The accommodation may be provided on a bed, room, unit or site basis and may be charged for either on an individual or a group basis. Excludes accommodation provided on a non-paying or heavily subsidised basis (see 2.3.1.3. Property owned by business or other group).
2.2		Transport and institutional accommodation
2.2.1		Accommodation on transport modes
2.2.1.1			Accommodation on inland water craft:
			Comprises accommodation on inland (i.e. rivers, lakes and canals) water craft on a single berth or complete boat basis. This includes houseboats, yachts, cruise ships and similar craft. Excludes the use of privately owned water craft (see 2.3.1.4.).
2.2.1.1.1			where craft rented with crew
			Comprises accommodation on a craft which is rented with operating crew. Generally the craft is fully equipped. The travel itinerary is determined by the renter.
2.2.1.1.2			where craft rented without crew
			Comprises accommodation on a craft which is rented without operating crew. Generally the craft is fully equipped. The craft is piloted by the renter.
2.2.1.1.3			with cruise or ferry service
			Comprises accommodation on scheduled services, but may also include services operated on a charter basis. Accommodation is provided on a single berth or cabin basis. The itinerary is pre-determined by the operators.
2.2.1.2			Accommodation on coastal/international-water craft:
			Comprises accommodation on coastal/international water craft on a single berth or complete boat basis. This includes yachts, cruise ships and similar craft. Excludes the use of privately owned water craft (see 2.3.1.4.).
2.2.1.2.1			where craft rented with crew
			Comprises accommodation on a craft which is rented with operating crew. Generally the craft is fully equipped. The travel itinerary is determined by the renter.
2.2.1.2.2			where craft rented without crew
			Comprises accommodation on a craft which is rented without operating crew. Generally the craft is fully equipped. The craft is piloted by the renter who determines the travel itinerary.
2.2.1.2.3			with cruise or ferry service
			Comprises accommodation on scheduled services but may also include services operated on a charter basis. Accommodation is provided on a single berth or cabin basis and the itinerary is pre-determined by the operators.
2.2.1.3			Accommodation on aircraft
			Comprises accommodation in transit on aircraft. Excludes the use of privately owned aircraft (see 2.3.1.5.).
2.2.1.4			Accommodation on road transport
			Comprises accommodation on commercial transport including bus, coach, chauffeured vehicle or hired self-drive vehicle, rented camper-van or caravan while in transit. The vehicle may be moving or stopped at the roadside. Excludes vehicles in caravan parks (see 2.1.3.4.) or commercial camping areas (see 2.1.3.5.). The use of privately owned motor vehicles is also excluded (see 2.3.2.1.).
2.2.1.5			Accommodation on railway trains
			Comprises accommodation on railway trains. Includes accommodation in sleeping berths or seats.
2.2.2		Institutional and other commercial accommodation
2.2.2.1			Educational institutions
			Comprises accommodation in establishments whose principal business is education. It includes halls of residence and dormitories which are principally provided for students but are let out to visitors on a commercial basis when available.
2.2.2.2			Health institutions
			Comprises accommodation in establishments whose principal activity is the provision of health services and where accommodation is a component of the overall charge. Hospitals and nursing homes are included. Excludes establishments whose primary activity is the provision of accommodation but which specialise in health/fitness activities (see 2.1.3.1.).
2.3		Non-commercial accommodation
2.3.1		Private property
2.3.1.1			Own property
			Comprises accommodation on property owned by the occupying visitor. The property is not the main residence of the occupying visitor. Includes caravanning/camping on own property but excludes caravanning/camping in other non-commercial area (see 2.3.2.1.) and caravanning/camping in commercial caravan parks (see 2.1.3.4.). Excludes accommodation on privately owned water craft (see 2.3.1.4.) or privately owned aircraft (see 2.3.1.5.).
2.3.1.2			Friends/relatives property:
			Comprises accommodation on property owned by friends/relatives of the occupying visitor. The property may or may not be the main residence of friends/relatives. Excludes caravanning/camping in a non-commercial area (see 2.3.2.1.) and accommodation on privately owned water craft (see 2.3.1.4.) or privately owned aircraft (see 2.3.1.5.).
2.3.1.2.1			with accommodation provided free of charge
			Comprises accommodation on friends/relatives property, which is provided with no fee for service.
2.3.1.2.2			with accommodation for which payment is made
			Comprises accommodation on friends/relatives property, for which payment (in cash or kind) is made.
2.3.1.3			Property owned by business or other group
			Comprises accommodation on property owned and operated by a non-accommodation business, industrial organisation or a community, social, educational or other similar group (e.g. churches, scout/youth groups, sporting clubs, etc.). Includes accommodation for which no payment is made or which is heavily subsidised. Excludes accommodation provided on a commercial group-booked basis (see 2.1.3.7.).
2.3.1.4			Privately owned water craft
			Comprises accommodation on privately owned water craft. The craft may be privately owned by the visitor, friends or relatives of the visitor, employer or some other corporate body.
2.3.1.5			Privately owned aircraft
			Comprises accommodation on privately owned aircraft. The aircraft may be privately owned by the visitor, friends or relatives of the visitor, employer or some other corporate body.
2.3.2		Other non-commercial accommodation
2.3.2.1			Caravanning/camping in non-commercial area
			Comprises accommodation in privately owned caravan, camper-van or other road vehicle or tent on crown land (e.g. roadside rest area, state forest, etc.) or other non-commercial location not included in another category. Excludes accommodation in commercial caravan parks (see 2.1.3.4.) or camping grounds or parks, for which there is a charge for camping (see 2.1.3.5.). Accommodation on own property (see 2.3.1.1.), friends/relatives property (see 2.3.1.2.) or property owned by another group (see 2.3.1.3.) is also excluded.
2.3.2.9			Other
			Comprises overnight stays at railway stations, airports, religious establishments, military barracks or camps, police stations, business premises or other locations not elsewhere classified.

3.		FOOD AND DRINK
		Purchases of food or drink, prepared or unprepared, eaten-in or taken-out, in a business unit open to the general public or in a club servicing members and guests.
3.1		Restaurant, cafe, bar, tavern, etc.
		Purchase and consumption of food or drink on the premises of an establishment providing food/drink for eating-in.
3.2		Food/drink for preparation and/or consumption elsewhere Purchase and/or consumption of food or drink off the premises of a business where purchased.
4.		TRANSPORT
		Use of a means of travel to or within the destination, or expenditure incurred primarily to facilitate that travel (e.g. purchase of fuel, repairs, etc.). Does not include expenditure on non-travel items such as food, drink and entertainment during travel.
4.1		Air
		International or domestic travel by any type of aircraft.
4.1.1		Scheduled flights
		Use of a fixed route scheduled service.
4.1.2		Non-scheduled flights
		Use of a chartered craft with crew for travel to a specific destination and back.
4.1.3		Other services
		Use of a private craft or other commercial service not specified above.
4.2		Waterway
		Sea, coastal or inland water travel by any type of watercraft.
4.2.1		Passenger lines and ferries
		Use of a fixed route scheduled service, where the main purpose is transportation from one point to another.
4.2.2		Cruise
		Travel by scheduled or chartered cruise.
4.2.3		Other
		Use of a private craft or other commercial service not specified above.
4.3		Land
		International or domestic travel by any type of land vehicle, including human or animal drawn vehicles and motor vehicles.
4.3.1		Railway
		Use of scheduled or chartered rail service. Excludes travel by tram (i.e. light rail).
4.3.2		Motor coach or bus and other public road transport
		Use of scheduled road transport. Includes travel by tram (i.e. light rail).
4.3.3		Private vehicles (with capacity for up to eight persons)
		Use of a privately owned road vehicle. The vehicle may be owned by the visitor or someone else.
4.3.4		Vehicle rental
		Rental or charter of a road transport vehicle, with or without a driver, from a commercial business. Includes self-drive car or motorcycle, taxi, chauffeured service or bus/coach.
4.3.5		Other means of land transport
		Use of other land transport not specified above.
4.4		Other transport items
		Use of goods/services directly related to the transport mode used. Includes travel agency services, purchase of fuels, repairs, toll charges, airport taxes and charges, parking charges, mooring charges, aircraft landing/parking charges, etc. Does not include food or entertainment or other non-travel costs incurred while travelling.
5.		RECREATION, CULTURE AND SPORTING ACTIVITIES
		Activities undertaken on the trip for entertainment or leisure purposes. Expenditure includes only admission charges and other charges for use of facilities. Does not include expenditure on food, transport, souvenirs, etc.
5.1		Recreation and sporting
		Attendance at or participation in sporting or fitness activity, including at sports stadium/complex, gymnasium, steam baths, sauna, spa, etc. Also includes use of a public or privately owned recreation park or beach, or other public or private land.
5.2		Cultural
		Attendance at cultural centre (e.g. museum, art gallery or other specialist exhibition, library, building or site of historic interest, botanical or zoological garden, nature or wildlife reserve, etc.).
5.3		Entertainment
		Attendance at an entertainment centre (e.g. cinema, theatre, concert hall, amusement park, theme park, carnival, circus, rodeo, ballroom, disco, etc.) or entertainment at a private home or property.
6.		SHOPPING
		Purchase of goods before the trip for use on the trip and of goods during the trip for use after the trip. Includes the purchase of souvenirs, clothing, jewellery or luggage. Excludes the purchase of services.
6.1		Clothing and footwear
		Purchase of items of clothing and footwear. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.2		Souvenir toys
		Purchase of souvenir toys (e.g. toy koalas or kangaroos) for gifts or to keep as memorabilia of the trip.
6.3		Foodstuffs (to take home)
		Purchase of food items or beverages which will be taken home. Excludes foodstuffs purchased for consumption on the trip (see 3. Food and drink).
6.3.1		Chocolates/confectionery (to take home)
6.3.2		Alcoholic products (to take home)
6.3.3		Other foodstuffs
6.4		Books and magazines
		Purchase of books, magazines, newspapers and other reading material. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.5		Handcrafts (including carvings, paintings, etc.)
		Purchase of handcrafts (e.g. carvings, paintings, leathercraft, sculptures).
6.6		Jewellery (including gemstones)
		Purchase of items of jewellery or gemstones. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.7		Perfumes/cosmetics/toiletries
		Purchase of perfumes, cosmetics or toiletries for personal care. Such items may be purchased duty free. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.8		Household products
		Purchase of linen, glassware, sheepskins or any other type of household products. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.9		Photographic equipment (including film)
		Purchase of cameras, videos, films or any other photographic items. Such items may be purchased duty free. Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.10		Other goods
		Purchase of any other items (except services). Includes items obtained before the trip for use on the trip and items obtained during the trip for use on or after the trip.
6.10.1		Travel goods
6.10.2		CDs/cassettes
6.10.3		Tobacco products
6.10.4		Souvenirs, not elsewhere classified
6.10.5		Other goods
7.		OTHER
7.1		Business services
		Use of services or goods directly relating to the undertaking of business activities (i.e. secretarial or translator services, short-term rental of office space, etc.).
7.2		Travel items/charges not elsewhere classified
		Travel costs including passport and visa charges, travel insurance, currency exchange and travellers' cheque charges and tour guide charges.
7.3		Health/medical
		Use of services or goods directly relating to health, medical treatment, etc. but excluding health insurance (see 7.2. Travel items/charges not elsewhere classified).
7.4		Education/training
		Use of services or goods directly relating to the undertaking of education/training. Does not include accommodation, transport or other products elsewhere classified.
7.5		Other services not elsewhere classified
		Other services or goods relating to the trip, not elsewhere classified.