1.The CPA shall comprise:
(a)
a first level, comprising headings identified by an alphabetical code (sections);
(b)
a second level, comprising headings identified by a two-digit numerical code (divisions);
(c)
a third level, comprising headings identified by a three-digit numerical code (groups);
(d)
a fourth level, comprising headings identified by a four-digit numerical code (classes);
(e)
a fifth level, comprising headings identified by a five-digit numerical code (categories); and
(f)
a sixth level, comprising headings identified by a six-digit numerical code (subcategories).
2.The CPA is set out in the Annex.