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.