Commission Delegated Regulation (EU) 2026/880of 11 December 2025correcting Regulation (EC) No 451/2008 of the European Parliament and of the Council as regards specific positions of the classification of products by activity (CPA)(Text with EEA relevance)

Commission Delegated Regulation (EU) 2026/880 of 11 December 2025 correcting Regulation (EC) No 451/2008 of the European Parliament and of the Council as regards specific positions of the classification of products by activity (CPA) (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 OJ L 145, 4.6.2008, p. 65, ELI: http://data.europa.eu/eli/reg/2008/451/oj. , and in particular Article 6(2) thereof, Whereas: (1) Commission Delegated Regulation (EU) 2024/3103 Commission Delegated Regulation (EU) 2024/3103 of 2 September 2024 amending Regulation (EC) No 451/2008 of the European Parliament and of the Council as regards updating the classification of products by activity (CPA) (OJ L, 2024/3103, 12.12.2024, ELI: http://data.europa.eu/eli/reg_del/2024/3103/oj). amended Regulation (EC) No 451/2008 in order to establish Version 2.2 of the statistical classification of products by activity (CPA Ver. 2.2). (2) However, by oversight, a number of structural errors were made in CPA Ver. 2.2. Those errors need to be corrected in order to avoid errors in the transmission of data from Member States to the Commission (Eurostat). (3) Regulation (EC) No 451/2008 should therefore be corrected accordingly. (4) In order to ensure consistency, as regards data referred to in Annex B to Regulation (EU) No 549/2013 of the European Parliament and of the Council Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/549/oj). , the date of application of this Regulation should be aligned with the date of application of Delegated Regulation (EU) 2024/3103, HAS ADOPTED THIS REGULATION:

Article 1

The Annex to Regulation (EC) No 451/2008 is corrected as set out in the Annex to this Regulation.

Article 2

As regards data referred to in Annex B to Regulation (EU) No 549/2013, this Regulation shall apply from 1 September 2029.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 11 December 2025. For the Commission The President Ursula von der Leyen

Annex

ANNEX In the Annex to Regulation (EC) No 451/2008, the table is corrected as follows: (1) row 01.27.09 is deleted; (2) the following row 06.10.10 is inserted: 06.10.10Petroleum oils and oils obtained from bituminous minerals, crude (3) rows 06.10.11 and 06.10.12 are deleted; (4) rows 06.2, 06.20, 06.20.0 and 06.20.00 are replaced by the following:

06.2Natural gas, liquefied or in gaseous state; natural gas condensates06.20Natural gas, liquefied or in gaseous state; natural gas condensates06.20.0Natural gas, liquefied or in gaseous state; natural gas condensates06.20.00Natural gas, liquefied or in gaseous state; natural gas condensates (5) rows 10.72.9 and 10.72.99 are replaced by the following: 10.72.9Sub-contracted operations as part of manufacturing of rusks and biscuits, preserved pastry goods and cakes10.72.99Sub-contracted operations as part of manufacturing of rusks and biscuits, preserved pastry goods and cakes (6) rows 11.03, 11.03.1, 11.03.10 are replaced by the following: 11.03Other fermented beverages (e.g. cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages11.03.1Other fermented beverages (e.g. cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages11.03.10Other fermented beverages (e.g. cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages (7) rows 11.03.9 and 11.03.99 are replaced by the following: 11.03.9Sub-contracted operations as part of manufacturing of other fermented beverages (e.g. cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages11.03.99Sub-contracted operations as part of manufacturing of other fermented beverages (e.g. cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages (8) rows 15.12 and 15.12.1 are replaced by the following: 15.12.Luggage, handbags, saddlery and harness of any materials; other articles of leather15.12.1Luggage, handbags, saddlery and harness of any materials; other articles of leather (9) rows 15.12.9 and 15.12.99 are replaced by the following: 15.12.9Sub-contracted operations as part of manufacturing of luggage, handbags, saddlery and harness of any materials and other articles of leather15.12.99Sub-contracted operations as part of manufacturing of luggage, handbags, saddlery and harness of any materials and other articles of leather (10) row 16.1 is replaced by the following: 16.1Wood, sawn and planed; processed and finished wood (11) row 16.11.3 is replaced by the following: 16.11.3Other wood, unworked or untreated (12) the following row 16.11.30 is inserted: 16.11.30Other wood, unworked or untreated (13) rows 16.11.31, 16.11.32 and 16.11.33 are deleted; (14) row 16.12 is replaced by the following: 16.12Processed and finished wood (15) rows 16.12.0 and 16.12.00 are deleted; (16) the following rows 16.12.1, 16.12.10, 16.12.9 and 16.12.99 are inserted: 16.12.1Processed and finished wood16.12.10Processed and finished wood16.12.9Sub-contracted operations as part of manufacturing of processed and finished wood16.12.99Sub-contracted operations as part of manufacturing of processed and finished wood (17) rows 16.28.9, 16.28.91 and 16.28.99 are replaced by the following:

16.28.9Manufacturing services of other products of wood and articles of cork, straw and plaiting materials except furniture; sub-contracted operations as part of manufacturing of other products of wood and articles of cork, straw and plaiting materials except furniture16.28.91Manufacturing services of other products of wood and articles of cork, straw and plaiting materials except furniture16.28.99Sub-contracted operations as part of manufacturing of other products of wood and articles of cork, straw and plaiting materials except furniture (18) row 17.22.12 is replaced by the following: 17.22.12Sanitary towels and tampons, napkins and napkin liners and similar sanitary articles and articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres (19) row 19.20.24 is replaced by the following: 19.20.24Light oils and preparations, of petroleum or bituminous minerals n.e.c. (20) rows 22.11.9 and 22.11.99 are replaced by the following: 22.11.9Sub-contracted operations as part of manufacturing of rubber tyres and tubes, retreading and rebuilding of rubber tyres22.11.99Sub-contracted operations as part of manufacturing of rubber tyres and tubes, retreading and rebuilding of rubber tyres (21) rows 22.23.9 and 22.23.99 are replaced by the following: 22.23.9Sub-contracted operations as part of manufacturing of doors, windows and their frames and thresholds for doors, shutters, blinds and similar articles and parts thereof, of plastics22.23.99Sub-contracted operations as part of manufacturing of doors, windows and their frames and thresholds for doors, shutters, blinds and similar articles and parts thereof, of plastics (22) row 23.99.19 is replaced by the following: 23.99.19Other miscellaneous non-metallic mineral products n.e.c. (23) row 24.10.14 is replaced by the following: 24.10.14Granules and powders, of pig iron, spiegeleisen, iron or steel (24) row 24.10.43 is replaced by the following: 24.10.43Flat rolled products of other alloy steel, not further worked than cold rolled, of a width of ≥ 600 mm (25) 24.46.9 and 24.46.99 are replaced by the following: 24.46.9Sub-contracted operations as part of manufacturing of natural uranium and its compounds and alloys, dispersions, ceramic products and mixtures containing natural uranium or natural uranium compounds24.46.99Sub-contracted operations as part of manufacturing of natural uranium and its compounds and alloys, dispersions, ceramic products and mixtures containing natural uranium or natural uranium compounds (26) rows 25.21 and 25.21.1 are replaced by the following: 25.21Radiators for central heating; superheated water and vapour generating boilers, auxiliary plant and vapour power units; nuclear reactors25.21.1Radiators for central heating; superheated water and vapour generating boilers, auxiliary plant and vapour power units (27) rows 25.21.9 and 25.21.99 are replaced by the following: 25.21.9Sub-contracted operations as part of manufacturing of radiators for central heating, superheated water and vapour generating boilers, auxiliary plant and vapour power units and nuclear reactors25.21.99Sub-contracted operations as part of manufacturing of radiators for central heating, superheated water and vapour generating boilers, auxiliary plant and vapour power units and nuclear reactors

(28) row 28.21.18 is replaced by the following: 28.21.18Parts of ovens, furnaces and permanent household heating equipment, excluding parts for central heating boilers (29) row 28.25.13 is replaced by the following: 28.25.13Refrigeration and freezing equipment (30) row 28.30.7 is replaced by the following: 28.30.7Other agricultural and forestry machinery (31) row 28.30.79 is replaced by the following: 28.30.79Other agricultural and forestry machinery n.e.c. (32) row 28.41.24 is replaced by the following: 28.41.24Machine tools for planing, sawing, cutting-off and other machine tools working by removing metal (33) row 28.92.22 is replaced by the following: 28.92.22Self-propelled graders, levellers and scrapers (34) row 28.93.15 is replaced by the following: 28.93.15Bakery and biscuit ovens and other non-domestic machinery, plant and equipment for making hot drinks or for cooking or heating food (35) row 28.99.3 is replaced by the following: 28.99.3Other miscellaneous special-purpose machinery n.e.c. (36) rows 29.20.9 and 29.20.99 are replaced by the following: 29.20.9Sub-contracted operations as part of manufacturing of bodies and coachwork for motor vehicles, trailers and semi-trailers29.20.99Sub-contracted operations as part of manufacturing of bodies and coachwork for motor vehicles, trailers and semi-trailers (37) row 32.99.16 is replaced by the following: 32.99.16Date, sealing or numbering stamps and the like; typewriter or similar ribbons; ink-pads (38) row 35.21.01 is replaced by the following: 35.21.01Manufactured gas from non-renewable sources, for energy supply (39) row 42.99.23 is deleted; (40) row 46.11.09 is replaced by the following: 46.11.09Wholesale trade services on a fee or contract basis of agricultural raw materials, textile raw materials and semi-finished goods n.e.c. (41) the following row 46.18.29 is inserted: 46.18.29Wholesale trade services on a fee or contract basis of other miscellaneous particular products n.e.c. (42) the following row 46.21.19 is inserted: 46.21.19Wholesale trade services of agricultural raw materials n.e.c. (43) row 46.49.1 is replaced by the following: 46.49.1Wholesale trade services of other household articles (44) row 46.49.19 is replaced by the following: 46.49.19Wholesale trade services of other household articles n.e.c. (45) row 47.52.09 is replaced by the following: 47.52.09Retail sale services of building materials n.e.c. (46) row 49.41.1 is replaced by the following: 49.41.1Road transport services of goods (47) row 58.11.11 is replaced by the following: 58.11.11Printed educational, professional, technical and scholarly books (48) rows 58.19.3 and 58.19.30 are replaced by the following: 58.19.3Licensing services for other printed matter and for other online content, other than directories and mailing lists58.19.30Licensing services for other printed matter and for other online content, other than directories and mailing lists (49) rows 58.21.41, 58.21.42, 58.21.5 and 58.21.50 are replaced by the following:

58.21.41Licensing services for the right to reproduce, distribute or use computer games58.21.42Licensing services for the right to do or to authorise adaptation, arrangement or any other alteration of computer games58.21.5Intermediation services for publishing of computer games58.21.50Intermediation services for publishing of computer games (50) rows 58.29.41 and 58.29.42 are replaced by the following: 58.29.41Licensing services for the right to reproduce, distribute or use computer software other than computer games58.29.42Licensing services for the right to do or to authorise adaptation, arrangement or any other alteration of computer software other than computer games (51) the following rows 58.29.5 and 58.29.50 are inserted: 58.29.5Intermediation services for other software publishing58.29.50Intermediation services for other software publishing (52) the following row 60.20.10 is inserted: 60.20.10Television programming and broadcasting services (53) rows 60.20.11, 60.20.12 and 60.20.13 are deleted; (54) rows 60.20.2 and 60.20.20 are replaced by the following: 60.20.2Originals of complete television channel programmes60.20.20Originals of complete television channel programmes (55) row K is replaced by the following: KTELECOMMUNICATION, COMPUTER PROGRAMMING, CONSULTING, COMPUTING INFRASTRUCTURE AND OTHER INFORMATION SERVICES (56) rows 61.10.9 and 61.10.90 are replaced by the following: 61.10.9Satellite telecommunication services61.10.90Satellite telecommunication services (57) row 63.10.2 is replaced by the following: 63.10.2Crypto assets without corresponding liability and issuing services thereof (58) row 63.10.20 is deleted; (59) the following rows 63.10.21 and 63.10.22 are inserted: 63.10.21Crypto assets without corresponding liability63.10.22Issuing services of crypto assets without a corresponding liability (60) rows 63.10.3, 63.10.31 and 63.10.32 are deleted; (61) row 64.99.04 is replaced by the following: 64.99.04Issuing and trading services on own account of crypto assets with a corresponding liability (62) the following row 64.99.05 is inserted: 64.99.05Central clearing counterparty services (63) rows 66.11 and 66.11.0 are replaced by the following: 66.11Services related to the administration of financial markets, other than by central banks66.11.0Services related to the administration of financial markets, other than by central banks (64) row 66.11.02 is replaced by the following: 66.11.02Financial market regulatory services other than by central banks (65) row 66.12.04 is deleted; (66) rows 66.19.1, 66.19.11, 66.19.12 and 66.19.13 are replaced by the following: 66.19.1Processing and clearing office services for financial transactions66.19.11Processing services of securities transactions66.19.12Services of mobile money operators and digital wallets utilising financial information66.19.13Services related to processing of other financial transactions (67) row 66.19.14 is deleted; (68) row 68.32.04 is deleted; (69) the following row 68.32.09 is inserted:

68.32.09Real estate appraisal and other real estate services on a fee or contract basis n.e.c. (70) row 69.20.29 is replaced by the following: 69.20.29Accounting services n.e.c. (71) row 78.20.14 is replaced by the following: 78.20.14Temporary employment agency services of the supply of transport, warehousing or logistics personnel (72) rows 85.32.1, 85.32.11, 85.32.12, 85.32.2, 85.32.21 and 85.32.22 are replaced by the following: 85.32.1Vocational lower secondary education services85.32.11Online vocational lower secondary education services85.32.12Other vocational lower secondary education services85.32.2Vocational upper secondary education services85.32.21Online vocational upper secondary education services85.32.22Other vocational upper secondary education services (73) rows 85.33.03 and 85.33.04 are replaced by the following: 85.33.03Online post-secondary non-tertiary vocational education services85.33.04Other post-secondary non-tertiary vocational education services (74) row 93.19.01 is replaced by the following: 93.19.01Sports and sports event promotion services (75) rows 93.19.03 and 93.19.09 are replaced by the following: 93.19.03Support services related to sports93.19.09Other sports services n.e.c. (76) row 96.21 is replaced by the following: 96.21Hairdressing and barber services; human hair, unworked (77) row 96.99.03 is replaced by the following: 96.99.03Other coin-operated machine services for personal services (78) rows 97.00.02 and 97.00.03 are replaced by the following: 97.00.02Services of households as employers of domestic personnel providing assistance services for older persons, without medical care97.00.03Services of households as employers of domestic personnel providing assistance services for adults with disabilities, without medical care