Excavating and earthmoving services

**Includes:** - large-scale earthwork, excavation, sloping and earthmoving services involving making of embankments or cuttings, prior to highway construction (roads, motorways, railways, etc.) - digging of trenches, for utilities, urban drainage, various roadworks, etc. - digging of conventional ditches for various constructions - land recreation work services - contaminated top soil stripping work services - other excavating and earthmoving work services

**Excludes:** - site formation and clearance services, cf. 54320 - foundation services, cf. 54512