8540 Packaging services

**Includes:** - packaging of goods for others, such as food products, pharmaceuticals, household cleaners, toilet preparations and hardware, using a variety of automated or manual packaging techniques, including blister forming and packaging, shrink or skin wrapping, form filling and sealing, pouch filling, bottling and aerosol packaging. This service may also include the labelling or imprinting of the package. - parcel packing and gift wrapping - coin and currency packing services **Excludes:** - packing and crating services incidental to transport, cf. 64-67 - package design services, cf. 83919 - solely printing information on packaging materials, cf. 89121 - packaging services that include processing of client-owned materials into a different product (e.g., mixing water and concentrate to produce soft drinks, cooking fish prior to canning, blending creams and colouring materials into cosmetics), cf. 88, 89