NACE Notes


A – Agriculture, Forestry and Fishing

This section includes the exploitation of vegetal and animal natural resources, comprising the activities of growing of crops, raising and breeding of animals, harvesting of timber and other plants, animals or animal products from a farm or their natural habitats.

01. – Crop and animal production, hunting and related service activities

This division includes two basic activities, namely the production of crop products and production of animal products, covering also the forms of organic agriculture, the growing of genetically modified crops and the raising of genetically modified animals.

This division includes growing of crops in open fields as well in greenhouses.

Group 01.5 (Mixed farming) breaks with the usual principles for identifying main activity.

It accepts that many agricultural holdings have reasonably balanced crop and animal production, and that it would be arbitrary to classify them in one category or the other.

This division also includes service activities incidental to agriculture, as well as hunting, trapping and related activities.

Agricultural activities exclude any subsequent processing of the agricultural products (classified under divisions 10 and 11 (Manufacture of food products and beverages) and division 12 (Manufacture of tobacco products)), beyond that needed to prepare them for the primary markets.

The preparation of products for the primary markets is included here.

The division excludes field construction (e.g. agricultural land terracing, drainage, preparing rice paddies etc.) classified in section F (Construction) and buyers and cooperative associations engaged in the marketing of farm products classified in section G.

Also excluded is the landscape care and maintenance, which is classified in class 81.30.

01.1 – Growing of non-perennial crops

This group includes the growing of non-perennial crops, i.e. plants that do not last for more than two growing seasons. Included is the growing of these plants for the purpose of seed production.

01.11 - Growing of cereals (except rice), leguminous crops and oil seeds

This class includes all forms of growing of cereals, leguminous crops and oil seeds in open fields. The growing of these crops is often combined within agricultural units.

01.19 - Growing of other non-perennial crops

This class includes the growing of all other non-perennial crops:

01.2 – Growing of perennial crops

This group includes the growing of non-perennial crops, i.e. plants that do not last for more than two growing seasons. Included is the growing of these plants for the purpose of seed production.

01.30 - Plant propagation

This class includes the production of all vegetative planting materials including cuttings, suckers and seedlings for direct plant propagation or to create plant grafting stock into which selected scion is grafted for eventual planting to produce crops.

01.4 – Animal production

This group includes raising (farming) and breeding of all animals, except aquatic animals.

01.50 - Mixed farming

This class includes the combined production of crops and animals without a specialised production of crops or animals. The size of the overall farming operation is not a determining factor. If either production of crops or animals in a given unit is 66% or more of standard gross margins, the combined activity should not be included here, but allocated to crop or animal farming.

01.6 – Support activities to agriculture and post-harvest crop activities

This group includes activities incidental to agricultural production and activities similar to agriculture not undertaken for production purposes (in the sense of harvesting agricultural products), done on a fee or contract basis. Also included are post-harvest crop activities, aimed at preparing agricultural products for the primary market.

01.64 - Seed processing for propagation

This class includes all post-harvest activities aimed at improving the propagation quality of seed through the removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds as well as removing the seed moisture to a safe level for seed storage.

This activity includes the drying, cleaning, grading and treating of seeds until they are marketed.

The treatment of genetically modified seeds is included here.

02. – Forestry and logging

This division includes the production of roundwood as well as the extraction and gathering of wild growing non-wood forest products.

Besides the production of timber, forestry activities result in products that undergo little processing, such as firewood, charcoal and roundwood used in an unprocessed form (e.g. pit-props, pulpwood etc.).

These activities can be carried out in natural or planted forests.

02.10 - Silviculture and other forestry activities

The class includes the activities that can be carried out in natural or man-made forests.

02.40 - Support services to forestry

This class includes carrying out part of the forestry operation on a fee or contract basis.

03. – Fishing and aquaculture

This division includes capture fishery and aquaculture, covering the use of fishery resources from marine, brackish or freshwater environments, with the goal of capturing or gathering fish, crustaceans, molluscs and other marine organisms and products (e.g. aquatic plants, pearls, sponges etc).

Also included are activities that are normally integrated in the process of production for own account (e.g. seeding oysters for pearl production).

Service activities incidental to marine or freshwater fishery or aquaculture are included in the related fishing or aquaculture activities.

03.1 – Fishing

This group includes “capture fishery”, i.e. the hunting, collecting and gathering activities directed at removing or collecting live wild aquatic organisms (predominantly fish, molluscs and crustaceans) including plants from the oceanic, coastal or inland waters for human consumption and other purposes by hand or more usually by various types of fishing gear such as nets, lines and stationary traps. Such activities can be conducted on the intertidal shoreline (e.g. collection of molluscs such as mussels and oysters) or shore based netting, or from homemade dugouts or more commonly using commercially made boats in inshore, coastal waters or offshore waters. Such activities also include fishing in restocked water bodies.

03.2 – Aquaculture

This group includes “aquaculture” (or aquafarming), i.e. the production process involving the culturing or farming (including harvesting) of aquatic organisms (fish, molluscs, crustaceans, plants, crocodiles, alligators and amphibians) using techniques designed to increase the production of the organisms in question beyond the natural apacity of the environment (for example regular stocking, feeding and protection from predators). Culturing/farming refers to the rearing up to their juvenile and/or adult phase under captive conditions of the above organisms. In addition, “aquaculture” also encompasses individual, corporate or state ownership of the individual organisms throughout the rearing or culture stage, up to and including harvesting.


B – Mining and Quarrying

This section includes the extraction of minerals occurring naturally as solids (coal and ores), liquids (petroleum) or gases (natural gas).

Extraction can be achieved by different methods such as underground or surface mining, well operation, seabed mining etc.

This section includes supplementary activities aimed at preparing the crude materials for marketing, for example, crushing, grinding, cleaning, drying, sorting, concentrating ores, liquefaction of natural gas and agglomeration of solid fuels.

These operations are often accomplished by the units that extracted the resource and/or others located nearby.

Mining activities are classified into divisions, groups and classes on the basis of the principal mineral produced.

Divisions 05, 06 are concerned with mining and quarrying of fossil fuels (coal, lignite, petroleum, gas); divisions 07, 08 concern metal ores, various minerals and quarry products.

Some of the technical operations of this section, particularly related to the extraction of hydrocarbons, may also be carried out for third parties by specialised units as an industrial service which is reflected in division 09.

05. – Mining of coal and lignite

This division includes the extraction of solid mineral fuels through underground or open-cast mining and includes operations (e.g. grading, cleaning, compressing and other steps necessary for transportation etc.) leading to a marketable product.

06. – Extraction of crude petroleum and natural gas

This division includes the production of crude petroleum, the mining and extraction of oil from oil shale and oil sands and the production of natural gas and recovery of hydrocarbon liquids.

This division includes the activities of operating and/ or developing oil and gas field properties.

Such activities may include drilling, completing and equipping wells; operating separators, emulsion breakers, desalting equipment and field gathering lines for crude petroleum; and all other activities in the preparation of oil and gas up to the point of shipment from the producing property.

07. – Mining of metal ores

This division includes mining for metallic minerals (ores), performed through underground or open-cast extraction, seabed mining etc.

Also included are ore dressing and beneficiating operations, such as crushing, grinding, washing, drying, sintering, calcining or leaching ore, gravity separation or flotation operations.

07.2 – Mining of non-ferrous metal ores

This group includes the mining of non-ferrous metal ores.

08. – Other mining and quarrying

This division includes extraction from a mine or quarry, but also dredging of alluvial deposits, rock crushing and the use of salt marshes.

The products are used most notably in construction (e.g. sands, stones etc.), manufacture of materials (e.g. clay, gypsum, calcium etc.), manufacture of chemicals etc.

This division does not include processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted.

09. – Mining support service activities

This division includes specialised support services incidental to mining provided on a fee or contract basis.

It includes exploration services through traditional prospecting methods such as taking core samples and making geological observations as well as drilling, test-drilling or redrilling for oil wells, metallic and non-metallic minerals.

Other typical services cover building oil and gas well foundations, cementing oil and gas well casings, cleaning, bailing and swabbing oil and gas wells, draining and pumping mines, overburden removal services at mines, etc.


C – Manufacturing

This section includes the physical or chemical transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing.

The output of a manufacturing process may be finished in the sense that it is ready for utilisation or consumption, or it may be semi-finished in the sense that it is to become an input for further manufacturing. For example, the output of alumina refining is the input used in the primary production of aluminium; primary aluminium is the input to aluminium wire drawing; and aluminium wire is the input for the manufacture of fabricated wire products.

Manufacture of specialised components and parts of, and accessories and attachments to, machinery and equipment is, as a general rule, classified in the same class as the manufacture of the machinery and equipment for which the parts and accessories are intended.

Manufacture of unspecialised components and parts of machinery and equipment, e.g. engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings, is classified in the appropriate class of manufacturing, without regard to the machinery and equipment in which these items may be included. However, making specialised components and accessories by moulding or extruding plastics materials is included in group 22.2.

Assembly of the component parts of manufactured products is considered manufacturing. This includes the assembly of manufactured products from either self-produced or purchased components.

The recovery of waste, i.e. the processing of waste into secondary raw materials is classified in group 38.3 (Materials recovery).

While this may involve physical or chemical transformations, this is not considered to be a part of manufacturing.

The primary purpose of these activities is considered to be the treatment or processing of waste and they are therefore classified in Section E (Water supply; sewerage, waste management and remediation activities).

However, the manufacture of new final products (as opposed to secondary raw materials) is classified in manufacturing, even if these processes use waste as an input.

For example, the production of silver from film waste is considered to be a manufacturing process.

Specialised maintenance and repair of industrial, commercial and similar machinery and equipment is, in general, classified in division 33 (Repair, maintenance and installation of machinery and equipment).

However, the repair of computers and personal and household goods is classified in division 95 (Repair of computers and personal and household goods), while the repair of motor vehicles is classified in division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles).

The installation of machinery and equipment, when carried out as a specialised activity, is classified in 33.20.

Remark: The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry.

As a general rule, the activities in the manufacturing section involve the transformation of materials into new products.

Their output is a new product.

However, the definition of what constitutes a new product can be somewhat subjective.

As clarification, the following activities are considered manufacturing in NACE: – fresh fish processing (oyster shucking, fish filleting), not done on a fishing boat (see 10.20) – milk pasteurising and bottling (see 10.51) – leather converting (see 15.11) – wood preserving (see 16.10) – printing and related activities (see 18.1) – tyre retreading (see 22.11) – ready-mixed concrete production (see 23.63) – electroplating, plating, and metal heat treating (see 25.61) – rebuilding or remanufacturing of machinery (e.g. automobile engines, see 29.10) Conversely, there are activities that, although sometimes involving transformation processes, are classified in other sections of NACE; in other words, they are not classified as manufacturing. They include: – logging, classified in section A (Agriculture, forestry and fishing); – beneficiating of agricultural products, classified in section A (Agriculture, forestry and fishing); – preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities); – beneficiating of ores and other minerals, classified in section B (Mining and quarrying); – construction of structures and fabricating operations performed at the site of construction, classified in section F (Construction); – activities of breaking bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products, such as liquors or chemicals; sorting of scrap; mixing paints to customer order; and cutting metals to customer order; treatment not resulting into a different good is classified to section G (Wholesale and retail trade; repair of motor vehicles and motorcycles).

The installation of machinery and equipment, when carried out as a specialised activity, is classified in 33.20.

Remark: The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry.

As a general rule, the activities in the manufacturing section involve the transformation of materials into new products.

Their output is a new product. However, the definition of what constitutes a new product can be somewhat subjective. As clarification, the following activities are considered manufacturing in NACE:

- fresh fish processing (oyster shucking, fish filleting), not done on a fishing boat (see 10.20)

- milk pasteurising and bottling (see 10.51)

- leather converting (see 15.11)

- wood preserving (see 16.10)

- printing and related activities (see 18.1)

10. – Manufacture of food products

This division includes the processing of the products of agriculture, forestry and fishing into food for humans or animals, and includes the production of various intermediate products that are not directly food products. The activity often generates associated products of greater or lesser value (for example, hides from slaughtering, or oilcake from oil production).

This division is organised by activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds and other food products.

Production can be carried out for own account, as well as for third parties, as in custom slaughtering.

Some activities are considered manufacturing (for example, those performed in bakeries, pastry shops, and prepared meat shops etc. which sell their own production) even though there is retail sale of the products in the producers’ own shop.

However, where the processing is minimal and does not lead to a real transformation, the unit is classified to wholesale and retail trade (section G).

Preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities).

Production of animal feeds from slaughter waste or by-products is classified in 10.9, while processing food and beverage waste into secondary raw material is classified to 38.3, and disposal of food and beverage waste in 38.21.

10.4 – Manufacture of vegetable and animal oils and fats

This group includes the manufacture of crude and refined oils and fats from vegetable or animal materials, except rendering or refining of lard and other edible animal fats.

10.6 – Manufacture of grain mill products, starches and starch products

This group includes the milling of flour or meal from grains or vegetables, the milling, cleaning and polishing of rice, as well as the manufacture of flour mixes or doughs from these products. Also included in this group are the wet milling of corn and vegetables and the manufacture of starch and starch products.

10.7 – Manufacture of bakery and farinaceous products

This group includes the production of bakery products, macaroni, noodles and similar products.

10.8 – Manufacture of other food products

This group includes the production of sugar and confectionery, prepared meals and dishes, coffee, tea and spices, as well as perishable and specialty food products.

10.85 - Manufacture of prepared meals and dishes

This class includes the manufacture of ready-made (i.e. prepared, seasoned and cooked) meals and dishes.

These dishes are processed to preserve them, such as in frozen or canned form, and are usually packaged and labelled for re-sale, i.e. this class does not include the preparation of meals for immediate consumption, such as in restaurants.

To be considered a dish, these foods have to contain at least two distinct ingredients (except seasonings etc.).

11. – Manufacture of beverages

This division includes the manufacture of beverages, such as non-alcoholic beverages and mineral water, manufacture of alcoholic beverages mainly through fermentation, beer and wine, and the manufacture of distilled alcoholic beverages.

11.07 - Manufacture of soft drinks; production of mineral waters and other bottled waters

This class includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine)

12. – Manufacture of tobacco products

This division includes the processing of an agricultural product, tobacco, into a form suitable for final consumption.

13. – Manufacture of textiles

This division includes preparation and spinning of textile fibres as well as textile weaving, finishing of textiles and wearing apparel, manufacture of made-up textile articles, except apparel (e.g. household linen, blankets, rugs, cordage etc.).

Growing of natural fibres is covered under division 01, while manufacture of synthetic fibres is a chemical process classified in class 20.60.

Manufacture of wearing apparel is covered in division 14.

13.10 - Preparation and spinning of textile fibres

This class includes preparatory operations on textile fibres and the spinning of textile fibres.

This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc.

13.20 - Weaving of textiles

This class includes weaving of textiles.

This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc.

13.30 - Finishing of textiles

This class includes finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities.

13.9 – Manufacture of other textiles

This group includes the manufacture of products produced from textiles, except wearing apparel, such as made-up textile articles, carpets and rugs, rope, narrow woven fabrics, trimmings etc.

13.95 - Manufacture of non-wovens and articles made from non-wovens, except apparel

This class includes all activities related to the manufacture of textiles or textile products, not specified elsewhere in division 13 or 14, involving a large number of processes and a great variety of goods produced.

14. – Manufacture of wearing apparel

This division includes all tailoring (ready-to-wear or made-to-measure), in all materials (e.g. leather, fabric, knitted and crocheted fabrics etc.), of all items of clothing (e.g. outerwear, underwear for men, women or children; work, city or casual clothing etc.) and accessories.

There is no distinction made between clothing for adults and clothing for children, or between modern and traditional clothing.

Division 14 also includes the fur industry (fur skins and wearing apparel).

It does not include finishing the articles of clothing (cf. 13:30).

14.1 – Manufacture of wearing apparel, except fur apparel

This group includes manufacture of wearing apparel.

The material used may be of any kind and may be coated, impregnated or rubberised.

15. – Manufacture of leather and related products

This division includes dressing and dyeing of fur and the transformation of hides into leather by tanning or curing and fabricating the leather into products for final consumption.

It also includes the manufacture of similar products from other materials (imitation leathers or leather substitutes), such as rubber footwear, textile luggage etc.

The products made from leather substitutes are included here, since they are made in ways similar to those in which leather products are made (e.g. luggage) and are often produced in the same unit.

15.1 – Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur

This group includes the manufacture of leather and fur and products thereof.

16. – Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials

This division includes the manufacture of wood products, such as lumber, plywood, veneers, wood containers, wood flooring, wood trusses, and prefabricated wood buildings.

The production processes include sawing, planing, shaping, laminating, and assembling of wood products starting from logs that are cut into bolts, or lumber that may then be cut further, or shaped by lathes or other shaping tools.

The lumber or other transformed wood shapes may also be subsequently planed or smoothed, and assembled into finished products, such as wood containers.

With the exception of sawmilling, this division is subdivided mainly based on the specific products manufactured.

16.2 – Manufacture of products of wood, cork, straw and plaiting materials

This group includes the manufacture of products of wood, cork, straw or plaiting materials, including basic shapes as well as assembled products.

17. – Manufacture of paper and paper products

This division includes the manufacture of pulp, paper and converted paper products.

The manufacture of these products is grouped together because they constitute a series of vertically connected processes.

More than one activity is often carried out in a single unit.

There are essentially three activities: The manufacture of pulp involves separating the cellulose fibres from other matter in wood, or dissolving and de-inking of used paper, and mixing in small amounts of reagents to reinforce the binding of the fibres.

The manufacture of paper involves releasing pulp onto a moving wire mesh so as to form a continuous sheet.

Converted paper products are made from paper and other materials by various techniques.

The paper articles may be printed (e.g. wallpaper, gift wrap etc.), as long as the printing of information is not the main purpose.

The production of pulp, paper and paperboard in bulk is included in group 17.1, while the remaining classes include the production of further-processed paper and paper products.

18. – Printing and reproduction of recorded media

This division includes printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging.

The support activities included here are an integral part of the printing industry, and a product (a printing plate, a bound book, or a computer disk or file) that is an integral part of the printing industry is almost always provided by these operations.

Processes used in printing include a variety of methods for transferring an image from a plate, screen or computer file to a medium, such as paper, plastics, metal, textile articles, or wood.

The most prominent of these methods entails the transfer of the image from a plate or screen to the medium through lithographic, gravure, screen or flexographic printing.

Often a computer file is used to directly ‘’drive’’ the printing mechanism to create the image or electrostatic and other types of equipment (digital or nonimpact printing).

Though printing and publishing can be carried out by the same unit (a newspaper, for example), it is less and less the case that these distinct activities are carried out in the same physical location.

This division also includes the reproduction of recorded media, such as compact discs, video recordings, software on discs or tapes, records etc.

18.1 – Printing and service activities related to printing

This group includes printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging.

Printing can be done using various techniques and on different materials.

19. – Manufacture of coke and refined petroleum products

This division includes the transformation of crude petroleum and coal into usable products.

The dominant process is petroleum refining, which involves the separation of crude petroleum into component products through such techniques as cracking and distillation.

This division includes the manufacture of gases such as ethane, propane and butane as products of petroleum refineries.

This division also includes the manufacture for own account of characteristic products (e.g. coke, butane, propane, petrol, kerosene, fuel oil etc.) as well as processing services (e.g. custom refining).

Not included is the manufacture of such gases in other units (20.14), manufacture of industrial gases (20.11), extraction of natural gas (methane, ethane, butane or propane) (06.20), and manufacture of fuel gas, other than petroleum gases (e.g. coal gas, water gas, producer gas, gasworks gas) (35.21).

The manufacture of petrochemicals from refined petroleum is classified in division 20.

19.20 - Manufacture of refined petroleum products

This class includes the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products.

Petroleum refining involves one or more of the following activities: fractionation; straight distillation of crude oil; and cracking.

20. – Manufacture of chemicals and chemical products

This division includes the transformation of organic and inorganic raw materials by a chemical process and the formation of products.

It distinguishes the production of basic chemicals that constitute the first industry group from the production of intermediate and end products produced by further processing of basic chemicals that make up the remaining industry classes.

20.1 – Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms

This group includes the manufacture of basic chemical products, fertilisers and associated nitrogen compounds, as well as plastics and synthetic rubber in primary forms.

20.13 - Manufacture of other inorganic basic chemicals

This class includes the manufacture of chemicals using basic processes.

The output of these processes are usually separate chemical elements or separate chemically defined compounds.

20.14 - Manufacture of other organic basic chemicals

This class includes the manufacture of chemicals using basic processes, such as thermal cracking and distillation.

The output of these processes are usually separate chemical elements or separate chemically defined compounds.

20.16 - Manufacture of plastics in primary forms

This class includes the manufacture of resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins.

20.5 – Manufacture of other chemical products

This group includes the manufacture of explosives and pyrotechnic products, glues, essential oils and chemical products n.e.c., e.g.

photographic chemical material (including film and sensitised paper), composite diagnostic preparations etc.

21. – Manufacture of basic pharmaceutical products and pharmaceutical preparations

This division includes the manufacture of basic pharmaceutical products and pharmaceutical preparations.

This also includes the manufacture of medicinal chemical and botanical products.

22. – Manufacture of rubber and plastic products

This division includes the manufacture of rubber and plastics products.

This division is characterised by the raw materials used in the manufacturing process.

However, this does not imply that the manufacture of all products made of these materials is classified here.

22.1 – Manufacture of rubber products

This group includes the manufacture of rubber products.

22.2 – Manufacture of plastics products

This group comprises processing new or spent (i.e., recycled) plastics resins into intermediate or final products, using such processes as compression moulding; extrusion moulding; injection moulding; blow moulding; and casting.

For most of these, the production process is such that a wide variety of products can be made.

23. – Manufacture of other non-metallic mineral products

This division includes manufacturing activities related to a single substance of mineral origin.

This division includes the manufacture of glass and glass products (e.g. flat glass, hollow glass, fibres, technical glassware etc.), ceramic products, tiles and baked clay products, and cement and plaster, from raw materials to finished articles.

The manufacture of shaped and finished stone and other mineral products is also included in this division.

23.1 – Manufacture of glass and glass products

This group includes glass in all its forms, made by any process, and articles of glass.

23.20 - Manufacture of refractory products

This class includes the manufacture of intermediate products from mined or quarried non-metallic minerals, such as sand, gravel, stone or clay.

23.4 – Manufacture of other porcelain and ceramic products

This group includes the manufacture of final products from mined or quarried non-metallic minerals, such as sand, gravel, stone or clay.

23.9 – Manufacture of abrasive products and non-metallic mineral products n.e.c.

This group includes the manufacture of other non-metallic mineral products.

24. – Manufacture of basic metals

This division includes the activities of smelting and/or refining ferrous and non-ferrous metals from ore, pig or scrap, using electrometallurgic and other process metallurgic techniques.

This division also includes the manufacture of metal alloys and super-alloys by introducing other chemical elements to pure metals.

The output of smelting and refining, usually in ingot form, is used in rolling, drawing and extruding operations to make products such as plate, sheet, strip, bars, rods, wire or tubes, pipes and hollow profiles, and in molten form to make castings and other basic metal products.

24.1 – Manufacture of basic iron and steel and of ferro-alloys

This group includes activities such as direct reduction of iron ore, production of pig iron in molten or solid form, conversion of pig iron into steel, manufacture of ferroalloys and manufacture of steel products.

24.3 – Manufacture of other products of first processing of steel

This group includes manufacturing other products by cold processing of steel.

24.5 – Casting of metals

This group includes the manufacture of semi-finished products and various castings by a casting process.

24.51 - Casting of iron

This class includes activities of iron foundries.

25. – Manufacture of fabricated metal products, except machinery and equipment

This division includes the manufacture of “pure” metal products (such as parts, containers and structures), usually with a static, immovable function, as opposed to the following divisions 26-30, which cover the manufacture of combinations or assemblies of such metal products (sometimes with other materials) into more complex units that, unless they are purely electrical, electronic or optical, work with moving parts.

The manufacture of weapons and ammunition is also included in this division.

25.1 – Manufacture of structural metal products

This group includes the manufacture of structural metal products (such as metal frameworks or parts for construction).

25.2 – Manufacture of tanks, reservoirs and containers of metal

This group includes the manufacture of tanks, central heating radiators and boilers.

25.3 – Manufacture of steam generators, except central heating hot water boilers

This group includes the manufacture of steam generators.

25.5 – Forging, pressing, stamping and roll-forming of metal; powder metallurgy

This group includes general activities for the treatment of metal, such as forging or pressing, which are typically carried out on a fee or contract basis.

25.6 – Treatment and coating of metals; machining

This group includes general activities for the treatment of metal, such as plating, coating, engraving, boring, polishing, welding etc., which are typically carried out on a fee or contract basis.

25.7 – Manufacture of cutlery, tools and general hardware

This group includes the manufacture of cutlery; metal hand tools and general hardware.

25.9 – Manufacture of other fabricated metal products

This group includes the manufacture of a variety of metal products, such as cans and buckets; nails, bolts and nuts; metal household articles; metal fixtures; ships propellers and anchors; assembled railway track fixtures etc. for a variety of household and industrial uses.

26. – Manufacture of computer, electronic and optical products

This division includes the manufacture of computers, computer peripherals, communications equipment, and similar electronic products, as well as the manufacture of components for such products.

Production processes of this division are characterised by the design and use of integrated circuits and the application of highly specialised miniaturisation technologies.

The division also contains the manufacture of consumer electronics, measuring, testing and navigating equipment, irradiation, electromedical and electrotherapeutic equipment, optical instruments and equipment, and the manufacture of magnetic and optical media.

26.11 - Manufacture of electronic components

This class includes the manufacture of semi-conductors and other components for electronic applications.

26.20 - Manufacture of computers and peripheral equipment

This class includes the manufacture and/or assembly of electronic computers, such as mainframes, desktop computers, laptops and computer servers; and computer peripheral equipment, such as storage devices and input/output devices (printers, monitors, keyboards).

Computers can be analog, digital, or hybrid. Digital computers, the most common type, are devices that do all of the following:

(1) store the processing program or programs and the data immediately necessary for the execution of the program,

(2) can be freely programmed in accordance with the requirements of the user,

(3) perform arithmetical computations specified by the user and

(4) execute, without human intervention, a processing program that requires the computer to modify its execution by logical decision during the processing run.

Analog computers are capable of simulating mathematical models and comprise at least analog control and programming elements.

26.30 - Manufacture of communication equipment

This class includes the manufacture of telephone and data communications equipment used to move signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment.

26.40 - Manufacture of consumer electronics

This class includes the manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification.

26.5 – Manufacture of instruments and appliances for measuring, testing and navigation; watches and clocks

This group includes the manufacture of measuring, testing and navigating equipment for various industrial and nonindustrial purposes, including time-based measuring devices such as watches and clocks and related devices.

26.51 - Manufacture of instruments and appliances for measuring, testing and navigation

This class comprises manufacturing of search, detection, navigation, guidance, aeronautical, and nautical systems and instruments;

automatic controls and regulators for applications, such as heating, airconditioning, refrigeration and appliances;

instruments and devices for measuring, displaying, indicating, recording, transmitting, and controlling temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration, and rotation;

totalising (i.e., registering) fluid meters and counting devices;

instruments for measuring and testing the characteristics of electricity and electrical signals;

instruments and instrumentation systems for laboratory analysis of the chemical or physical composition or concentration of samples of solid, fluid, gaseous, or composite material;

other measuring and testing instruments and parts thereof.

The manufacture of non-electric measuring, testing and navigating equipment (except simple mechanical tools) is included here.

26.52 - Manufacture of watches and clocks

This class includes the manufacture of watches, clocks and timing mechanisms and parts thereof.

26.70 - Manufacture of optical instruments and photographic equipment

This class includes the manufacture of optical instruments and lenses, such as binoculars, microscopes (except electron, proton), telescopes, prisms and lenses (except ophthalmic); the coating or polishing of lenses (except ophthalmic); the mounting of lenses (except ophthalmic) and the manufacture of photographic equipment such as cameras and light meters.

26.80 - Manufacture of magnetic and optical media

This class includes the manufacture of magnetic and optical recording media.

27. – Manufacture of electrical equipment

This division includes the manufacture of products that generate, distribute and use electrical power.

Also included is the manufacture of electrical lighting, signalling equipment and electric household appliances.

27.1 – Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus

This group comprises the manufacture of power, distribution and specialty transformers; electric motors, generators, and motor generator sets.

27.11 - Manufacture of electric motors, generators and transformers

This class includes manufacture of all electric motors and transformers: AC, DC and AC/DC.

27.2 – Manufacture of batteries and accumulators

This class includes the manufacture of non-rechargeable and rechargeable batteries.

27.20 - Manufacture of batteries and accumulators

This class includes the manufacture of non-rechargeable and rechargeable batteries.

27.3 – Manufacture of wiring and wiring devices

This group includes the manufacture of current-carrying wiring devices and non current-carrying wiring devices for wiring electrical circuits regardless of material. This group also includes the insulating of wire and the manufacture of fibre optic cables.

27.33 - Manufacture of wiring devices

This class includes the manufacture of current-carrying and non current-carrying wiring devices for electrical circuits regardless of material.

27.40 - Manufacture of electric lighting equipment

This class includes the manufacture of electric light bulbs and tubes and parts and components thereof (except glass blanks for electric light bulbs), electric lighting fixtures and lighting fixture components (except current-carrying wiring devices).

27.5 – Manufacture of domestic appliances

This group includes the manufacture of small electric appliances and electric housewares, household-type fans, household- type vacuum cleaners, electric household-type floor care machines, household-type cooking appliances, householdtype laundry equipment, household-type refrigerators, upright and chest freezers, and other electrical and non-electrical household appliances, such as dishwashers, water heaters, and garbage disposal units. This group includes the manufacture of appliances with electric, gas or other fuel sources.

27.90 - Manufacture of other electrical equipment

This class includes the manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances.

28. – Manufacture of machinery and equipment n.e.c.

This division includes the manufacture of machinery and equipment that act independently on materials either mechanically or thermally or perform operations on materials (such as handling, spraying, weighing or packing), including their mechanical components that produce and apply force, and any specially manufactured primary parts.

This includes the manufacture of fixed and mobile or hand-held devices, regardless of whether they are designed for industrial, building and civil engineering, agricultural or home use.

The manufacture of special equipment for passenger or freight transport within demarcated premises also belongs within this division.

This division distinguishes between the manufacture of special-purpose machinery, i.e. machinery for exclusive use in a NACE industry or a small cluster of NACE industries, and general-purpose machinery, i.e. machinery that is being used in a wide range of NACE industries.

This division also includes the manufacture of other special-purpose machinery, not covered elsewhere in the classification, whether or not used in a manufacturing process, such as fairground amusement equipment, automatic bowling alley equipment, etc.

28.4 – Manufacture of metal forming machinery and machine tools

This group includes the manufacture of metal forming machinery and machine tools, e.g. manufacture of machine tools for working metals and other materials (wood, bone, stone, hard rubber, hard plastics, cold glass etc.), including those using a laser beam, ultrasonic waves, plasma arc, magnetic pulse etc.

28.9 – Manufacture of other special-purpose machinery

This group includes the manufacture of special-purpose machinery, i.e. machinery for exclusive use in an NACE industry or a small cluster of NACE industries. While most of these are used in other manufacturing processes, such as food manufacturing or textile manufacturing, this group also includes the manufacture of machinery specific for other (non-manufacturing industries), such as aircraft launching gear or amusement park equipment.

28.99 - Manufacture of other special-purpose machinery n.e.c.

This class includes the manufacture of special-purpose machinery not elsewhere classified (including parts and accessories)

29. – Manufacture of motor vehicles, trailers and semi-trailers

This division includes the manufacture of motor vehicles for transporting passengers or freight. The manufacture of various parts and accessories, as well as the manufacture of trailers and semi-trailers, is included here.

The maintenance and repair of vehicles produced in this division are classified in 45.20.

30. – Manufacture of other transport equipment

This division includes the manufacture of transportation equipment such as ship building and boat manufacturing, the manufacture of railroad rolling stock and locomotives, air and spacecraft and the manufacture of parts thereof.

30.1 – Building of ships and boats

This group includes the building of ships, boats and other floating structures for transportation and other commercial purposes, as well as for sports and recreational purposes.

30.11 - Building of ships and floating structures

This class includes the building of ships, except vessels for sports or recreation, and the construction of floating structures:

30.9 – Manufacture of transport equipment n.e.c.

This group includes the manufacture of transport equipment other than motor vehicles and rail, water, air or space transport equipment and military vehicles.

31. – Manufacture of furniture

This division includes the manufacture of furniture and related products of any material except stone, concrete and ceramic.

The processes used in the manufacture of furniture are standard methods of forming materials and assembling components, including cutting, moulding and laminating.

The design of the article, for both aesthetic and functional qualities, is an important aspect of the production process.

Some of the processes used in furniture manufacturing are similar to processes that are used in other segments of manufacturing.

For example, cutting and assembly occurs in the production of wood trusses that are classified in division 16 (Manufacture of wood and wood products).

However, the multiple processes distinguish wood furniture manufacturing from wood product manufacturing.

Similarly, metal furniture manufacturing uses techniques that are also employed in the manufacturing of roll-formed products classified in division 25 (Manufacture of fabricated metal products).

The moulding process for plastics furniture is similar to the moulding of other plastics products.

However, the manufacture of plastics furniture tends to be a specialised activity.

31.01 - Manufacture of office and shop furniture

This class includes the manufacture of furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes.

32. – Other manufacturing

Questa divisione include la fabbricazione di beni non compresi altrove in questa classificazione.

Poiché si tratta di una divisione residuale, i processi di produzione, le materie prime e l’uso di beni prodotti possono essere molto variabili, di conseguenza non sono stati applicati i normali criteri per raggruppare le classi nelle divisioni.

32.1 – Manufacture of jewellery, bijouterie and related articles

This group includes the manufacture of jewellery and imitation jewellery articles.

32.40 - Manufacture of games and toys

This class includes the manufacture of dolls, toys and games (including electronic games), scale models and children’s vehicles (except metal bicycles and tricycles).

32.50 - Manufacture of medical and dental instruments and supplies

This class includes the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances. Included is the manufacture of medical, dental and similar furniture, where the additional specific functions determine the purpose of the product, such as dentist’s chairs with built-in hydraulic functions.

33. – Repair and installation of machinery and equipment

This division includes the specialised repair of goods produced in the manufacturing sector with the aim to restore machinery, equipment and other products to working order.

The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is included.

This division does only include specialised repair and maintenance activities.

A substantial amount of repair is also done by manufacturers of machinery, equipment and other goods, in which case the classification of units engaged in these repair and manufacturing activities is done according to the value-added principle which would often assign these combined activities to the manufacture of the good.

The same principle is applied for combined trade and repair.

The rebuilding or remanufacturing of machinery and equipment is considered a manufacturing activity and included in other divisions of this section.

Repair and maintenance of goods that are utilised as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair, see 95.24).

Also included in this division is the specialised installation of machinery.

However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of electrical wiring, installation of escalators or installation of air-conditioning systems, is classified as construction.

33.1 – Repair of fabricated metal products, machinery and equipment

This group includes the specialised repair of goods produced in the manufacturing sector with the aim to restore these metal products, machinery, equipment and other products to working order. The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is included.

33.11 - Repair of fabricated metal products

This class includes the repair and maintenance of fabricated metal products of division 25.

33.12 - Repair of machinery

This class includes the repair and maintenance of industrial machinery and equipment like sharpening or installing commercial and industrial machinery blades and saws; the provision of welding (e.g. automotive, general) repair services; the repair of agricultural and other heavy and industrial machinery and equipment (e.g. forklifts and other materials handling equipment, machine tools, commercial refrigeration equipment, construction equipment and mining machinery), including machinery and equipment of division 28.

33.13 - Repair of electronic and optical equipment

This class includes the repair and maintenance of goods produced in groups 26.5, 26.6 and 26.7, except those that are considered household goods.

33.14 - Repair of electrical equipment

This class includes the repair and maintenance of goods of division 27, except those in class group 27.5 (domestic appliances).

33.15 - Repair and maintenance of ships and boats

This class includes the repair and maintenance of ships and boats. However, the factory rebuilding or overhaul of ships is classified in division 30.

33.16 - Repair and maintenance of aircraft and spacecraft

This class includes the repair and maintenance of aircraft and spacecraft.

33.17 - Repair and maintenance of other transport equipment

This class includes the repair and maintenance of other transport equipment of division 30, except motorcycles and bicycles.

33.19 - Repair of other equipment

This class includes the repair and maintenance of equipment not covered in other groups of this division.

33.20 - Installation of industrial machinery and equipment

This class includes the specialised installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of escalators, electrical wiring, burglar alarm systems or airconditioning systems, is classified as construction.


D – Electricity, Gas, Steam and Air Conditioning supply

This section includes the activity of providing electric power, natural gas, steam, hot water and the like through a permanent infrastructure (network) of lines, mains and pipes.

The dimension of the network is not decisive; also included are the distribution of electricity, gas, steam, hot water and the like in industrial parks or residential buildings.

This section therefore includes the operation of electric and gas utilities, which generate, control and distribute electric power or gas.

Also included is the provision of steam and air-conditioning supply.

35.1 – Electric power generation, transmission and distribution

This group includes the generation of bulk electric power, transmission from generating facilities to distribution centres and distribution to end users.

35.2 – Manufacture of gas; distribution of gaseous fuels through mains

This group includes the manufacture of gas and the distribution of natural or synthetic gas to the consumer through a system of mains. Gas marketers or brokers, which arrange the sale of natural gas over distribution systems operated by others, are included.


E – Water supply; Sewerage, Waste Management and Remediation Activities

This section includes activities related to the management (including collection, treatment and disposal) of various forms of waste, such as solid or non-solid industrial or household waste, as well as contaminated sites.

The output of the waste or sewage treatment process can either be disposed of or become an input into other production processes.

Activities of water supply are also grouped in this section, since they are often carried out in connection with, or by units also engaged in, the treatment of sewage.

36. – Water collection, treatment and supply

This division includes the collection, treatment and distribution of water for domestic and industrial needs.

Collection of water from various sources, as well as distribution by various means is included.

36.00 - Water collection, treatment and supply

This class includes water collection, treatment and distribution activities for domestic and industrial needs. Collection of water from various sources, as well as distribution by various means is included. The operation of irrigation canals is also included; however the provision of irrigation services through sprinklers, and similar agricultural support services, is not included.

37. – Sewerage

This division includes the operation of sewer systems or sewage treatment facilities that collect, treat, and dispose of sewage.

38. – Waste collection, treatment and disposal activities; materials recovery

This division includes the collection, treatment, and disposal of waste materials. This also includes local hauling of waste materials and the operation of materials recovery facilities (i.e. those that sort recoverable materials from a waste stream).

38.1 – Waste collection

This group includes the collection of waste from households and businesses by means of refuse bins, wheeled bins, containers, etc. It includes collection of non-hazardous and hazardous waste e.g. waste from households, used batteries, used cooking oils and fats, waste oil from ships and used oil from garages, as well as construction and demolition waste.

38.12 - Collection of hazardous waste

This class includes the collection of solid and non-solid hazardous waste, i.e. explosive, oxidizing, flammable, toxic, irritant, carcinogenic, corrosive, infectious and other substances and preparations harmful for human health and environment. It may also entail identification, treatment, packaging and labeling of waste for the purposes of transport.

38.2 – Waste treatment and disposal

This group includes the disposal and treatment prior to disposal of various forms of waste by different means, such as treatment of organic waste with the aim of disposal; treatment and disposal of toxic live or dead animals and other contaminated waste; treatment and disposal of transition radioactive waste from hospitals, etc.; dumping of refuse on land or in water; burial or ploughing-under of refuse; disposal of used goods such as refrigerators to eliminate harmful waste; disposal of waste by incineration or combustion. Included is also energy

recovery resulting from waste incineration process.

38.21 - Treatment and disposal of non-hazardous waste; production of compost

This class includes the disposal and treatment prior to disposal of solid or non-solid non-hazardous waste:

38.22 - Waste treatment and disposal

This class includes the disposal and treatment prior to disposal of solid or non-solid hazardous waste, including waste that if explosive, oxidising, flammable, toxic, irritant, carcinogenic, corrosive, infectious and other substances and preparations harmful for human health and environment.

38.31 - Dismantling of wrecks

This class includes dismantling of wrecks of any type (automobiles, ships, computers, televisions and other equipment) for materials recovery.

38.32 - Recovery of sorted materials

This class includes the processing of metal and non-metal waste and scrap and other articles into secondary raw materials, usually involving a mechanical or chemical transformation process. Also included is the recovery of materials from waste streams in the form of (1) separating and sorting recoverable materials from non-hazardous waste streams (i.e. garbage) or (2) the separating and sorting of commingled recoverable materials, such as paper, plastics, used beverage cans and metals, into distinct categories. Examples of the mechanical or

chemical transformation processes that are undertaken are:

39. – Remediation activities and other waste management services

This division includes the provision of remediation services, i.e. the cleanup of contaminated buildings and sites, soil, surface or ground water.


F – Construction

This section includes general construction and specialised construction activities for buildings and civil engineering works.

It includes new work, repair, additions and alterations, the erection of prefabricated buildings or structures on the site and also construction of a temporary nature.

General construction is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings etc., or the construction of civil engineering works such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities etc.

This work can be carried out on own account or on a fee or contract basis.

Portions of the work and sometimes even the whole practical work can be subcontracted out.

A unit that carries the overall responsibility for a construction project is classified here.

Also included is the repair of buildings and engineering works.

This section includes the complete construction of buildings (division 41), the complete construction of civil engineering works (division 42), as well as specialised construction activities, if carried out only as a part of the construction process (division 43).

The renting of construction equipment with operator is classified with the specific construction activity carried out with this equipment.

This section also includes the development of building projects for buildings or civil engineering works by bringing together financial, technical and physical means to realise the construction projects for later sale.

If these activities are carried out not for later sale of the construction projects, but for their operation (e.g. renting of space in these buildings, manufacturing activities in these plants), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing etc.

41. – Construction of buildings

This division includes general construction of buildings of all kinds.

It includes new work, repair, additions and alterations, the erection of pre-fabricated buildings or structures on the site and also construction of temporary nature.

Included is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings, etc.

41.2 – Construction of residential and non-residential buildings

This group includes the construction of complete residential or non-residential buildings, on own account for sale or on a fee or contract basis. Outsourcing parts or even the whole construction process is possible. If only specialised parts of the construction process are carried out, the activity is classified in division 43.

42. – Civil engineering

This division includes general construction for civil engineering objects.

It includes new work, repair, additions and alterations, the erection of pre-fabricated structures on the site and also construction of temporary nature.

Included is the construction of heavy constructions such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, outdoor sports facilities, etc.

This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out.

42.21 - Construction of utility projects for fluids

This class includes the construction of distribution lines for transportation of fluids and related buildings and structures that are integral part of these systems.

42.22 - Construction of utility projects for electricity and telecommunications

This class includes the construction of distribution lines for electricity and telecommunications and related buildings and structures that are integral part of these systems.

43. – Specialised construction activities

This division includes specialised construction activities (special trades), i.e. the construction of parts of buildings and civil engineering works or preparation therefore.

These activities are usually specialised in one aspect common to different structures, requiring specialised skills or equipment, such as pile-driving, foundation work, carcass work, concrete work, brick laying, stone setting, scaffolding, roof covering, etc.

The erection of steel structures is included, provided that the parts are not produced by the same unit.

Specialised construction activities are mostly carried out under subcontract, but especially in repair construction it is done directly for the owner of the property.

Also included are building finishing and building completion activities.

Included is the installation of all kind of utilities that make the construction function as such.

These activities are usually performed at the site of the construction, although parts of the job may be carried out in a special shop.

Included are activities such as plumbing, installation of heating and air-conditioning systems, antennas, alarm systems and other electrical work, sprinkler systems, elevators and escalators, etc.

Also included are insulation work (water, heat, sound), sheet metal work, commercial refrigerating work, the installation of illumination and signalling systems for roads, railways, airports, harbours, etc.

Also repair of the same type as the above mentioned activities is included.

Building completion activities encompass activities that contribute to the completion or finishing of a construction such as glazing, plastering, painting, floor and wall tiling or covering with other materials like parquet, carpets, wallpaper, etc., floor sanding, finish carpentry, acoustical work, cleaning of the exterior, etc.

Also repair of the same type as the above mentioned activities is included.

The renting of equipment with operator is classified with the associated construction activity.

43.1 – Demolition and site preparation

This group includes activities of preparing a site for subsequent construction activities, including the removal of previously existing structures.

43.2 – Electrical, plumbing and other construction installation activities

This group includes installation activities that support the functioning of a building as such, including installation of electrical systems, plumbing (water, gas and sewage systems), heat and air-conditioning systems, elevators etc.

43.21 - Installation of electrical and electronic equipment.

This class includes the installation of electrical systems in all kinds of buildings and civil engineering structures of electrical systems.

43.22 - Plumbing, heat and air-conditioning installation. (including maintenance and repair)

This class includes the installation of plumbing, heating and air-conditioning systems, including additions, alterations, maintenance and repair.

43.29 - Other construction installation

This class includes the installation of equipment other than electrical, plumbing, heating and airconditioning systems or industrial machinery in buildings and civil engineering structures.


G – Wholesale and retail trade; repair of motor vehicles and motorcycles

This section includes wholesale and retail sale (i.e. sale without transformation) of any type of goods, and rendering services incidental to the sale of merchandise.

Wholesaling and retailing are the final steps in the distribution of merchandise.

Also included in this section are the repair of motor vehicles and motorcycles.

Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example sorting, grading and assembling of goods, mixing (blending) of goods (for example sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled).

Division 45 includes all activities related to the sale and repair of motor vehicles and motorcycles, while divisions 46 and 47 include all other sale activities.

The distinction between division 46 (wholesale) and division 47 (retail sale) is based on the predominant type of customer.

Wholesale is the resale (sale without transformation) of new and used goods to retailers, business-to-business trade, such as to industrial, commercial, institutional or professional users, or resale to other wholesalers, or involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies.

The principal types of businesses included are merchant wholesalers, i.e. wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines.

Also included are merchandise and commodity brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products.

Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots, for example pharmaceuticals; store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.

Retailing is the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilisation, in shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers, consumer cooperatives, auction houses etc.

Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis.

45. – Wholesale and retail trade and repair of motor vehicles and motorcycles

This division includes all activities (except manufacture and renting) related to motor vehicles and motorcycles, including lorries and trucks, such as the wholesale and retail sale of new and second-hand vehicles, the repair and maintenance of vehicles and the wholesale and retail sale of parts and accessories for motor vehicles and motorcycles.

Also included are activities of commission agents involved in wholesale or retail sale of vehicles.

This division also includes activities such as washing, polishing of vehicles etc.

45.3 – Sale of motor vehicle parts and accessories

This group includes wholesale and retail trade of all kinds of parts, components, supplies, tools and accessories for motor vehicles, such as:, rubber tyres and inner tubes for tyres, spark plugs, batteries, lighting equipment and electrical parts

46. – Wholesale trade, except of motor vehicles and motorcycles

This division includes wholesale trade on own account or on a fee or contract basis (commission trade) related to domestic wholesale trade as well as international wholesale trade (import/export).

46.1 – Wholesale on a fee or contract basis

This group includes: activities of commission agents, commodity brokers and all other wholesalers who trade on behalf and on the account of others

activities of those involved in bringing sellers and buyers together or undertaking commercial transactions on behalf of a principal, including on the Internet.

46.4 – Wholesale of household goods

This group includes the wholesale of household goods, including textiles.

46.5 – Wholesale of information and communication equipment

This group includes the wholesale of information and communications technology (ICT) equipment, i.e. computers, telecommunications equipment and parts.

46.6 – Wholesale of other machinery, equipment and supplies

This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general purpose machinery.

46.7 – Other specialised wholesale

This group includes other specialised wholesale activities not classified in other groups of this division. This includes the wholesale of intermediate products, except agricultural, typically not for household use.

47. – Retail trade, except of motor vehicles and motorcycles

This division includes the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilisation, by shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers, consumer cooperatives etc. Retail trade is classified first by type of sale outlet (retail trade in stores: groups 47.1-to 47.7; retail trade not in stores: groups 47.8 and 47.9). Retail trade in stores includes the retail sale of used goods (class 47.79). For retail sale in stores, there exists a further

distinction between specialised retail sale (groups 47.2 to 47.7) and non-specialised retail sale (group 47.1). The above groups are further subdivided by the range of products sold. Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls and markets (group 47.8) and other non-store retail sale, e.g. mail order, door-to- door, by vending machines etc. (group 47.9). The goods sold in this division are limited to goods usually referred to as consumer goods or retail goodsThis division also includes units engaged

primarily in selling to the general public, from displayed merchandise, products such as personal computers, stationery, paint or timber, although these products may not be for personal or household use. Handling that is customary in trade does not affect the basic character of the merchandise and may include, for example, sorting, separating, mixing and packaging. This division also includes the retail sale by commission agents and activities of retail auctioning houses.

47.1 – Retail sale in non-specialised stores

This group includes the retail sale of a variety of product lines in the same unit (non-specialised stores), such as supermarkets or department stores.

47.4 – Retail sale of information and communication equipment in specialised stores

This group includes the retail sale of information and communications technology (ICT) equipment, such as computers and peripheral equipment, telecommunications equipment and consumer electronics, by specialised stores.

47.5 – Retail sale of other household equipment in specialised stores

This group includes the retail sale of household equipment, such as textiles, hardware, carpets, electrical appliances or furniture, in specialised stores.

47.6 – Retail sale of cultural and recreation goods in specialised stores

This group includes the retail sale in specialised stores of cultural and recreation goods, such as books, newspapers, music and video recordings, sporting equipment, games and toys.

47.7 – Retail sale of other goods in specialised stores

This group includes the sale in specialised stores carrying a particular line of products not included in other parts of the classification, such as clothing, footwear and leather articles, pharmaceutical and medical goods, watches, souvenirs, cleaning materials, weapons, flowers and pets and others. Also included is the retail sale of used goods in specialised stores.

47.8 – Retail sale via stalls and markets

This group includes the retail sale of any kind of new or second-hand product in a usually movable stall either along a public road or at a fixed marketplace.

47.9 – Retail trade not in stores, stalls or markets

This group includes retail sale activities by mail order houses, over the Internet, through door-to-door sales, vending machines etc.

47.91 - Retail sale via mail order houses or via Internet

This class includes retail sale activities via mail order houses or via Internet, i.e. retail sale activities where the buyer makes his choice on the basis of advertisements, catalogues, information provided on a website, models or any other means of advertising and places his order by mail, phone or over the Internet (usually through special means provided by a website). The products purchased can be either directly downloaded from the Internet or physically delivered to the customer.


H – Transportation and Storage

This section includes the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as terminal and parking facilities, cargo handling, storage etc.

Included in this section is the renting of transport equipment with driver or operator.

Also included are postal and courier activities.

49. – Land transport and transport via pipelines

This division includes the transport of passengers and freight via road and rail, as well as freight transport via pipelines.

49.3 – Other passenger land transport

This group includes all land-based passenger transport activities other than rail transport. However, rail transport as part of urban or suburban transport systems is included there.

49.4 – Freight transport by road and removal services

This group includes all land-based freight transport activities other than rail transport.

50. – Water transport

This division includes the transport of passengers or freight over water, whether scheduled or not. Also included are the operation of towing or pushing boats, excursion, cruise or sightseeing boats, ferries, water taxis etc. Although the location is an indicator for the separation between sea and inland water transport, the deciding factor is the type of vessel used. Transport on sea-going vessels is classified in groups 50.1 and 50.2, while transport using other vessels is classified in groups 50.3 and 50.4.

50.1 – Sea and coastal passenger water transport

This group includes the transport of passengers on vessels designed for operating on sea or coastal waters. Also included is the transport of passengers on great lakes etc. when similar types of vessels are used.

50.2 – Sea and coastal freight water transport

This group includes the transport of freight on vessels designed for operating on sea or coastal waters. Also included is the transport of freight on great lakes etc. when similar types of vessels are used.

50.3 – Inland passenger water transport

This group includes the transport of passengers on inland waters, involving vessels that are not suitable for sea transport.

50.4 – Inland freight water transport

This group includes the transport of freight on inland waters, involving vessels that are not suitable for sea transport.

51. – Air transport

This division includes the transport of passengers or freight by air or via space.

52. – Warehousing and support activities for transportation

This division includes warehousing and support activities for transportation, such as operating of transport infrastructure (e.g. airports, harbours, tunnels, bridges, etc.), the activities of transport agencies and cargo handling.

52.2 – Support activities for transportation

This group includes activities supporting the transport of passengers or freight, such as operation of parts of the transport infrastructure or activities related to handling freight immediately before or after transport or between transport segments. The operation and maintenance of all transport facilities is included.

52.24 - Cargo handling

loading and unloading of goods or passengers’ luggage irrespective of the mode of transport used for transportation, stevedoring

Included is the activity of porterage.

53. – Postal and courier activities

This division includes postal and courier activities, such as pickup, transport and delivery of letters and parcels under various arrangements. Local delivery and messenger services are also included.

53.10 - Postal activities under universal service obligation

This class includes the activities of postal services operating under a universal service obligation by one or more designated universal service providers. The activities include use of the universal service infrastructure, including retail locations, sorting and processing facilities, and carrier routes to pickup and deliver the mail. The delivery can include letter-post, i.e. letters, postcards, printed papers (newspaper, periodicals, advertising items, etc.), small packets, goods or documents. Also included are other services necessary to support the universal service obligation.


I – Accommodation and Food Service Activities

This section includes the provision of short-stay accommodation for visitors and other travellers and the provision of complete meals and drinks fit for immediate consumption.

The amount and type of supplementary services provided within this section can vary widely.

This section excludes the provision of long-term accommodation as primary residences, which is classified in real estate activities (section L).

Also excluded is the preparation of food or drinks that are either not fit for immediate consumption or that are sold through independent distribution channels, i.e. through wholesale or retail trade activities.

The preparation of these foods is classified in manufacturing (section C).

55. – Accommodation

This division includes the provision of short-stay accommodation for visitors and other travellers. Also included is the provision of longer term accommodation for students, workers and similar individuals. Some units may provide only accommodation while others provide a combination of accommodation, meals and/or recreational facilities.

55.90 - Other accommodation

This class includes the provision temporary or longer-term accommodation in single or shared rooms or dormitories for students, migrant (seasonal) workers and other individuals.

56. – Food and beverage service activities

This division includes food and beverage serving activities providing complete meals or drinks fit for immediate consumption, whether in traditional restaurants, self-service or take-away restaurants, whether as permanent or temporary stands with or without seating. Decisive is the fact that meals fit for immediate consumption are offered, not the kind of facility providing them.

Excluded is the production of meals not fit for immediate consumption or not planned to be consumed immediately or of prepared food which is not considered to be a meal (see divisions 10: manufacture of food products and 11: manufacture of beverages). Also excluded is the sale of not self-manufactured food that is not considered to be a meal or of meals that are not fit for immediate consumption (see section G: wholesale and retail trade).

56.10 - Restaurants and mobile food service activities

This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorised vehicles or non-motorised carts.

56.2 – Event catering and other food service activities

This group includes catering activities for individual events or for a specified period of time and the operation of food concessions, such as at sports or similar facilities.

56.21 - Event catering activities

This class includes the provision of food services based on contractual arrangements with the customer, at the location specified by the customer, for a specific event.

56.29 - Other food service activities

This class includes industrial catering, i.e. the provision of food services based on contractual arrangements with the customer, for a specific period of time. Also included is the operation of food concessions at sports and similar facilities. The food is usually prepared in a central unit.


J – Information and Communication

This section includes the production and distribution of information and cultural products, the provision of the means to transmit or distribute these products, as well as data or communications, information technology activities and the processing of data and other information service activities.

The main components of this section are publishing activities (division 58), including software publishing, motion picture and sound recording activities (division 59), radio and TV broadcasting and programming activities (division 60), telecommunications activities (division 61), information technology activities (division 62) and other information service activities (division 63).

Publishing includes the acquisition of copyrights for content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms.

All the feasible forms of publishing (in print, electronic or audio form, on the Internet, as multimedia products such as CD-ROM reference books etc.) are included in this section.

Activities related to production and distribution of TV programming span divisions 59, 60 and 61, reflecting different stages in this process.

Individual components, such as movies, television series etc. are produced by activities in division 59, while the creation of a complete television channel programme, from components produced in division 59 or other components (such as live news programming) is included in division 60.

Division 60 also includes the broadcasting of this programme by the producer.

The distribution of the complete television programme by third parties, i.e. without any alteration of the content, is included in division 61.

This distribution in division 61 can be done through broadcasting, satellite or cable systems.

58. – Publishing activities

This division includes the publishing of books, brochures, leaflets, dictionaries, encyclopaedias, atlases, maps and charts; publishing of newspapers, journals and periodicals; directory and mailing list and other publishing, as well as software publishing. Publishing includes the acquisition of copyrights to content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms. All the feasible forms of publishing (in print, electronic or audio form,

on the Internet, as multimedia products such as CDROM reference books etc.), except publishing of motion pictures, are included in this division.

58.1 – Publishing of books, periodicals and other publishing activities

This group includes activities of publishing books, newspapers, magazines and other periodicals, directories and mailing lists, and other works such as photos, engravings, postcards, timetables, forms, posters and reproductions of works of art. These works are characterised by the intellectual creativity required in their development and are usually protected by copyright.

58.11 - Book publishing

This class includes the activities of publishing of books in print, electronic (CD, electronic displays etc.) or audio form or on the Internet

58.12 - Publishing of directories and mailing lists

This class includes the publishing of lists of facts/information (databases), that are protected in their form, but not in their content. These lists can be published in printed or electronic form.

58.13 - Publishing of newspapers

This class includes the publishing of newspapers, including advertising newspapers, appearing at least four times a week. Publishing can be done in print or electronic form, including on the Internet.

58.14 - Publishing of journals and periodicals

This class includes the publishing of periodicals and other journals, appearing less than four times a week. Publishing can be done in print or electronic form, including on the Internet. Publishing of radio and television schedules is included here.

59. – Motion picture, video and television programme production, sound recording and music publishing activities

This division includes production of theatrical and non-theatrical motion pictures whether on film, video tape or disc for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures and other film productions to other industries; as well as motion picture or other film productions projection. Buying and selling of motion picture or other film productions distribution rights is also included. This division also includes the sound recording activities, i.e. production of

original sound master recordings, releasing, promoting and distributing them, publishing of music as well as sound recording service activities in a studio or elsewhere.

59.1 – Motion picture, video and television programme activities

This group includes production of theatrical and non-theatrical motion pictures whether on film, video tape, DVD or other media, including digital distribution, for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures or other film productions (video tapes, DVDs, etc) to other industries; as well as their projection. Buying and selling of motion picture or any other film production distribution rights is also included.

60. – Programming and broadcasting activities

This division includes the activities of creating content or acquiring the right to distribute content and subsequently broadcasting that content, such as radio, television and data programs of entertainment, news, talk, and the like. Also included is data broadcasting, typically integrated with radio or TV broadcasting. The broadcasting can be performed using different technologies, over-the-air, via satellite, via a cable network or via Internet. This division also includes the production of programs that are typically narrowcast in nature (limited format, such as

news, sports, education, and youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.

60.20 - Television programming and broadcasting activities

This class includes the creation of creating a complete television channel programme, from purchased programme components (e.g. movies, documentaries etc.), self produced programme components (e.g. local news, live reports) or a combination thereof. This complete television programme can be either broadcast by the producing unit or produced for transmission by a third party distributor, such as cable companies or satellite television providers. The programming may be of a general or specialised nature (e.g. limited formats such as news,

sports, education or youth oriented programming). This class includes programming that is made freely available to users, as well as programming that is available only on a subscription basis. The programming of video-on-demand channels is also included here. This class also includes data broadcasting integrated with television broadcasting.

61. – Telecommunications

This division includes the activities of providing telecommunications and related service activities, that is transmitting voice, data, text, sound and video. The transmission facilities that carry out these activities may be based on a single technology or a combination of technologies. The commonality of activities classified in this division is the transmission of content, without being involved in its creation. The breakdown in this division is based on the type of infrastructure operated. In the case of transmission of television signals this may include the

bundling of complete programming channels (produced in division 60) in to programme packages for distribution.

61.10 - Wired telecommunications activities

This class includes the activities of operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and video, using the fixed telecommunications infrastructure. The transmission facilities that carry out these activities may use a single technology or a combination of technologies.

62.01 - Computer programming activities

This class includes the writing, modifying, testing and supporting of software.

62.02 - Computer consultancy activities

This class includes the planning and designing of computer systems which integrate computer hardware, software and communication technologies. Services may include related users training.

62.03 - Computer facilities management activities

This class includes the provision of on-site management and operation of clients’ computer systems and/or data processing facilities, as well as related support services.

63. – Information service activities

This division includes the activities of web search portals, data processing and hosting activities, as well as other activities that primarily supply information.

63.1 – Data processing, hosting and related activities; web portals

This group includes the provision of infrastructure for hosting, data processing services and related activities, as well as the provision of search facilities and other portals for the Internet.

63.11 - Data processing, hosting and related activities

This class includes the provision of hosting services, data processing and related activities.

63.9 – Other information service activities

This group includes the activities of news agencies and all other remaining information service activities.

63.99 - Other information service activities n.e.c.

This class includes other information service activities not elsewhere classified.


K – Financial and Insurance Activities

This section includes financial service activities, including insurance, reinsurance and pension funding activities and activities to support financial services.

This section also includes the activities of holding assets, such as activities of holding companies and the activities of trusts, funds and similar financial entities.

64. – Financial service activities, except insurance and pension funding

This division includes the activities of obtaining and redistributing funds other than for the purpose of insurance or pension funding or compulsory social security. Note: National institutional arrangements are likely to play a significant role in determining the classification within this division.

64.1 – Monetary intermediation

This group includes the obtaining of funds in the form of transferable deposits, i.e. funds that are fixed in money terms, obtained on a day-to-day basis and, apart from central banking, obtained from non-financial sources.

64.11 - Central banking

The activities of central banks will vary for institutional reasons.

64.19 - Other monetary intermediation

This class includes the receiving of deposits and/or close substitutes for deposits and extending of credit or lending funds. The granting of credit can take a variety of forms, such as loans, mortgages, credit cards etc. These activities are generally carried out by monetary institutions other than central banks, such as:

64.20 - Activities of holding companies

This class includes the activities of holding companies, i.e. units that hold the assets (owning controlling-levels of equity) of a group of subsidiary corporations and whose principal activity is owning the group. The holding companies in this class do not provide any other service to the businesses in which the equity is held, i.e. they do not administer or manage other units.

64.30 - Trusts, funds and similar financial entities

This class includes legal entities organised to pool securities or other financial assets, without managing, on behalf of shareholders or beneficiaries. The portfolios are customised to achieve specific investment characteristics, such as diversification, risk, rate of return and price volatility. These entities earn interest, dividends and other property income, but have little or no employment and no revenue from the sale of services.

64.9 – Other financial service activities, except insurance and pension funding

This group includes financial service activities other than those conducted by monetary institutions.

64.99 - Other financial service activities, except insurance and pension funding n.e.c.

This class includes: other financial service activities primarily concerned with distributing funds other than by making loans: factoring activities, writing of swaps, options and other hedging arrangements, activities of viatical settlement companies, own-account investment activities, such as by venture capital companies, investment clubs etc.

65. – Insurance, reinsurance and pension funding, except compulsory social security

This division includes the underwriting annuities and insurance policies and investing premiums to build up a portfolio of financial assets to be used against future claims. Provision of direct insurance and reinsurance are included.

65.1 – Insurance

This group includes life insurance with or without a substantial savings element and non-life insurance.

66. – Activities auxiliary to financial services and insurance activities

This division includes the provision of services involved in or closely related to financial service activities, but not themselves providing financial services. The primary breakdown of this division is according to the type of financial transaction or funding served.

66.1 – Activities auxiliary to financial services, except insurance and pension funding

This group includes the furnishing of physical or electronic marketplaces for the purpose of facilitating the buying andselling of stocks, stock options, bonds or commodity contracts.

66.19 - Other activities auxiliary to financial services, except insurance and pension funding

This class includes activities auxiliary to financial service activities not elsewhere classified, such as:

66.2 – Activities auxiliary to insurance and pension funding

This group includes acting as agents (i.e. brokers) in selling annuities and insurance policies or provide other employee benefits and insurance and pension related services such as claims adjustment and third party administration.

66.21 - Risk and damage evaluation

This class includes the provision of administration services of insurance, such as assessing and settling insurance claims, such as:

66.22 - Activities of insurance agents and brokers

This class includes the provision of administration services of insurance, such as assessing and settling insurance claims, such as:

66.30 - Fund management activities

This class includes portfolio and fund management activities on a fee or contract basis, for individuals, businesses and others, such as:


L – Real Estate Activities

This section includes acting as lessors, agents and/or brokers in one or more of the following: selling or buying real estate, renting real estate, providing other real estate services such as appraising real estate or acting as real estate escrow agents.

Activities in this section may be carried out on own or leased property and may be done on a fee or contract basis. Also included is the building of structures, combined with maintaining ownership or leasing of such structures.

This section includes real estate property managers.

68.31 - Real estate agencies

This class includes the provision of real estate activities by real estate agencies:


M – Professional, Scientific and Technical Activities

This section includes specialised professional, scientific and technical activities.

These activities require a high degree of training, and make specialised knowledge and skills available to users.

69. – Legal and accounting activities

This division includes legal representation of one party’s interest against another party, whether or not before courts or other judicial bodies by, or under supervision of, persons who are members of the bar, such as advice and representation in civil cases, advice and representation in criminal actions, advice and representation in connection with labour disputes. It also includes preparation of legal documents such as articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights,

preparation of deeds, wills, trusts, etc. as well as other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees. It also includes accounting and bookkeeping services such as auditing of accounting records, preparing financial statements and bookkeeping.

70. – Activities of head offices; management consultancy activities

This division includes the provision of advice and assistance to businesses and other organisations on management issues, such as strategic and organisational planning; financial planning and budgeting; marketing objectives and policies; human resource policies, practices, and planning; production scheduling; and control planning. It also includes the overseeing and managing of other units of the same company or enterprise, i.e. the activities of head offices.

70.10 - Activities of head offices

This class includes the overseeing and managing of other units of the company or enterprise; undertaking the strategic or organisational planning and decision making role of the company or enterprise; exercising operational control and managing the day-to-day operations of their related units.

70.21 - Public relations and communication activities

This class includes the provision of advice, guidance and operational assistance, including lobbying activities, to businesses and other organisations on public relations and communication.

70.22 - Business and other management consultancy activities

This class includes the provision of advice, guidance and operational assistance to businesses and other organisations on management issues, such as corporate strategic and organisational planning, business process reengineering, change management, cost reduction and other financial issues; marketing objectives and policies; human resource policies, practices

and planning; compensation and retirement strategies; production scheduling and control planning.

71.1 – Architectural and engineering activities and related technical consultancy

This group includes the provision of architectural services, engineering services, drafting services, building inspection services and surveying and mapping services and the like.

72. – Scientific research and development

This division includes the activities of three types of research and development:

1) basic research: experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without particular application or use in view,

2) applied research: original investigation undertaken in order to acquire new knowledge, directed primarily towards a specific practical aim or objective and

3) experimental development: systematic work, drawing on existing knowledge gained from research and/or practical experience, directed to producing new materials, products and devices, to installing new processes, systems and services, and to improving substantially those already produced or installed. Research and experimental development activities in this division are subdivided into two categories: natural sciences and engineering; social sciences and the humanities.

72.1 – Research and experimental development on natural sciences and engineering

This group comprises basic research, applied research, experimental development in natural sciences and engineering.

72.11 - Research and experimental development on biotechnology

This class includes research and experimental development on biotechnology:

73. – Advertising and market research

This division includes the creation of advertising campaigns and placement of such advertising in periodicals, newspapers, radio and television, or other media as well as the design of display structures and sites.

73.11 - Advertising agencies

This class includes the provision of a full range of advertising services (i.e., through in-house capabilities or subcontracting), including advice, creative services, production of advertising material, and buying. It includes:

74. – Other professional, scientific and technical activities

This division includes the provision of professional scientific and technical services (except legal and accounting activities; architecture and engineering activities; technical testing and analysis; management and management consultancy activities; research and development and advertising activities).

75. – Veterinary activities

This division includes the provision of animal health care and control activities for farm animals or pet animals. These activities are carried out by qualified veterinarians in veterinary hospitals as well as when visiting farms, kennels or homes, in own consulting and surgery rooms or elsewhere. It also includes animal ambulance activities.


N – Administrative and Support Service Activities

This section includes a variety of activities that support general business operations.

These activities differ from those in section M, since their primary purpose is not the transfer of specialised knowledge.

77. – Rental and leasing activities

This division includes the renting and leasing of tangible and non-financial intangible assets, including a wide array of tangible goods, such as automobiles, computers, consumer goods, and industrial machinery and equipment, to customers in return for a periodic rental or lease payment. It is subdivided into: (1) the renting of motor vehicles, (2) the renting of recreational and sports equipment and personal and household equipment, (3) the leasing of other machinery and equipment of the kind often used for business operations, including other

transport equipment and (4) the leasing of intellectual property products and similar products. Only the provision of operating leases is included in this division.

77.2 – Renting and leasing of personal and household goods

This group includes the renting of personal and household goods as well as renting of recreational and sports equipment and video tapes. Activities generally include short-term renting of goods although in some instances, the goods may be leased for longer periods of time.

77.21 - Renting of recreational and sports equipment

This class includes renting of recreational and sports equipment:

77.29 - Renting and leasing of other personal and household goods

This class includes the hire of any goods for personal use, for the home and for industrial use (excluding sports and recreational facilities).

77.40 - Leasing of intellectual property and similar products, except copyrighted works

This class includes the activities of allowing others to use intellectual property products and similar products for which a royalty payment or licensing fee is paid to the owner of the product (i.e. the asset holder). The leasing of these products can take various forms, such as permission for reproduction, use in subsequent processes or products, operating businesses under a franchise etc. The current owners may or may not have created these products.

78. – Employment activities

This division includes activities of listing employment vacancies and referring or placing applicants for employment, where the individuals referred or placed are not employees of the employment agencies, supplying workers to clients’ businesses for limited periods of time to supplement the working force of the client, and the activities of providing other human resources.

executive search and placement activities

activities of theatrical casting agencies

78.30 - Other human resources provision

This class includes the activities of providing human resources for client businesses. The units classified here represent the employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but they are not responsible for direction and supervision of employees.

The provision of human resources is typically done on a long-term or permanent basis and the units classified here perform a wide range of human resource and personnel management duties associated with this provision.

79. – Travel agency and tour operator activities

This division includes the activity of agencies, primarily engaged in selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators; and other travel-related services including reservation services. The activities of tourist guides and tourism promotion activities are also included.

80. – Security and investigation activities

This division includes security- elated services such as: investigation and detective services; guard and patrol services; picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit; operation of electronic security alarm systems, such as burglar and fire alarms, where the activity focuses on remote monitoring these systems, but often involves also sale, installation and repair services. If the latter components are provided separate, they are excluded from this division and

classified in retail sale, construction etc.

80.10 - Private security activities

This class includes the provision of one or more of the following: guard and patrol services, picking up and delivering money, receipts, or other valuable items with personnel and equipment to protect such properties while in transit.

81. – Services to buildings and landscape activities

This division includes the provision of a number of general support services, such as the provision of a combination of support services within a client’s facilities, the interior and exterior cleaning of buildings of all types, cleaning of industrial machinery, cleaning of trains, buses, planes, etc., cleaning of the inside of road and sea tankers, disinfecting and exterminating activities for buildings, ships, trains, etc., bottle cleaning, street sweeping, snow and ice removal, provision of landscape care and maintenance services and provision of these services

along with the design of landscape plans and/or the construction (i.e. installation) of walkways, retaining walls, decks, fences, ponds, and similar structures.

81.10 - Combined facilities support activities

This class includes the provision of a combination of support services within a client’s facilities. These services include general interior cleaning, maintenance, trash disposal, guard and security, mail routing, reception, laundry and related services to support operations within facilities. These support activities are performed by operating staff, which is not involved with or responsible for the core business or activities of the client.

81.2 – Cleaning activities

This group includes the activities of general interior cleaning of all types of buildings, exterior cleaning of buildings, specialised cleaning activities for buildings or other specialised cleaning activities, cleaning of industrial machinery, cleaning of the inside of road and sea tankers, disinfecting and extermination activities for buildings and industrial machinery, bottle cleaning, street sweeping, snow and ice removal.

81.21 - General cleaning of buildings

These activities are mostly interior cleaning although they may include the cleaning of associated exterior areas such as windows or passageways.

82. – Office administrative, office support and other business support activities

This division includes the provision of a range of day-to-day office administrative services, as well as ongoing routine business support functions for others, on a contract or fee basis. This division also includes all support service activities typically provided to businesses not elsewhere classified. Units classified in this division do not provide operating staff to carry out the complete operations of a business.

82.1 – Office administrative and support activities

This group includes the provision of a range of day-to-day office administrative services, such as financial planning, billing and record keeping, personnel and physical distribution and logistics for others on a contract or fee basis. This group also includes support activities for others on a contract or fee basis, that are ongoing routine business support functions that businesses and organisations traditionally do for themselves. Units classified in this group do not provide operating staff to carry out the complete operations of a business. Units engaged in

one particular aspect of these activities are classified according to that particular activity.

82.11 - Combined office administrative service activities

This class includes the provision of a combination of day-to-day office administrative services, such as reception, financial planning, billing and record keeping, personnel and mail services etc. for others on a contract or fee basis.

82.19 - Photocopying, document preparation and other specialised office support activities

This class includes a variety of copying, document preparation and specialised office support activities. The document copying/printing activities included here cover only short-run type printing activities.

82.30 - Organisation of conventions and trade shows

This class includes the organisation, promotion and/or management of events, such as business and trade shows, conventions, conferences and meetings, whether or not including the management and provision of the staff to operate the facilities in which these events take place.

82.9 – Business support service activities n.e.c.

This group includes the activities of collection agencies, credit bureaus and all support activities typically provided to businesses not elsewhere classified.


O – Public Administration And Defence; Compulsory Social Security

Public Administration And Defence; Compulsory Social Security

This section includes activities of a governmental nature, normally carried out by the public administration.

This includes the enactment and judicial interpretation of laws and their pursuant regulation, as well as the administration of programmes based on them, legislative activities, taxation, national defence, public order and safety, immigration services, foreign affairs and the administration of government programmes.

The legal or institutional status is not, in itself, the determining factor for an activity to belong in this section, rather than the activity being of a nature specified in the previous paragraph.

This means that activities classified elsewhere in NACE do not fall under this section, even if carried out by public entities.

For example, administration of the school system (i.e. regulations, checks, curricula) falls under this section, but teaching itself does not (see section P), and a prison or military hospital is classified to health (see section Q).

Similarly, some activities described in this section may be carried out by non-government units.

This section also includes compulsory social security activities.

84.1 – Administration of the State and the economic and social policy of the community

This group includes general administration (e.g. executive, legislative, financial administration etc. at all levels of government) and supervision in the field of social and economic life.

84.12 - Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security

This class includes: public administration of programmes aimed to increase personal well-being:, health, education, culture, sport, recreation, environment, housing, social services

public administration of research and development policies and associated funds for these areas

84.13 - Regulation of and contribution to more efficient operation of businesses

This class includes: public administration and regulation, including subsidy allocation, for different economic sectors: agriculture, land use, energy and mining resources, infrastructure, transport, communication, hotels and tourism, wholesale and retail trade

administration of research and development policies and associated funds to improve economic performance

administration of general labour affairs

implementation of regional development policy measures, e.g. to reduce unemployment

84.2 – Provision of services to the community as a whole

This group includes foreign affairs, defence and public order and safety activities.


P – Education

This section includes education at any level or for any profession.

The instructions may be oral or written and may be provided by radio, television, Internet or via correspondence.

It includes education by the different institutions in the regular school system at its different levels as well as adult education, literacy programmes etc.

Also included are military schools and academies, prison schools etc. at their respective levels.

The section includes public as well as private education.

For each level of initial education, the classes include special education for physically or mentally handicapped pupils.

The breakdown of the categories in this section is based on the level of education offered as defined by the levels of ISCED 1997.

The activities of educational institutions providing courses on ISCED level 0 are classified in 85.10, on ISCED level 1 in 85.20, on ISCED levels 2-3 in group 85.3, on ISCED level 4 in 85.41 and on ISCED level 5-6 in 85.42.

This section also includes instruction primarily concerned with sport and recreational activities such as tennis or golf and education support activities.

85.20 - Primary education

This class includes primary education: the furnishing of academic courses and associated course work that give students a sound basic education in reading, writing and mathematics and an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. Such education is generally provided for children, however the provision of literacy programmes within or outside the school system, which are similar in content to programmes in primary education but are intended for those considered too old to

enter elementary schools, is also included (i.e. adult literacy programmes).

85.3 – Secondary education

This group includes the provision of general secondary and technical and vocational secondary education.

85.31 - General secondary education

This class includes provision of the type of education that lays the foundation for lifelong learning and human development and is capable of furthering education opportunities. Such units provide programmes that are usually on a more subject-oriented pattern using more specialised teachers, and more often employ several teachers conducting classes in their field of specialisation. Subject specialisation at this level often begins to have some influence even on the educational experience of those pursuing a general programme. Such programmes are

designated to qualify students either for technical and vocational education or for entrance to higher education without any special subject prerequisite.

85.32 - Technical and vocational secondary education

This class includes provision of education typically emphasising subject-matter specialisation and instruction in both theoretical background and practical skills generally associated with present or prospective employment. The aim of a programme can vary from preparation for a general field of employment to a very specific job.

85.4 – Higher education

This group includes the furnishing of post-secondary non-tertiary and academic courses and granting of degrees at baccalaureate, graduate or post-graduate level. The requirement for admission is a diploma at least at upper secondary education level.

85.41 - Post-secondary non-tertiary education

This class includes provision of post-secondary education, which cannot be considered tertiary education. For example provision of supplementary post-secondary education to prepare for tertiary education or post-secondary non-tertiary vocational.

85.42 - Tertiary education

This class includes first, second and third stages of tertiary education

performing arts schools providing tertiary education

85.5 – Other education

This group includes general continuing education and continuing vocational education and training for any profession, hobby or self-development purposes.

It excludes educational activities as outlined in groups 85.1-85.4, i.e. pre-primary education, primary education, secondary education or higher education.

It includes camps and schools offering instruction in athletic activities to groups or individuals, foreign language instruction, instruction in the arts, drama or music or other instruction or specialised training, not comparable to the education in groups 85.1 – 85.4.

85.51 - Sports and recreation education

This class includes the provision of instruction in athletic activities to groups of individuals, such as by camps and schools. Overnight and day sports instruction camps are also included. It does not include academic schools, colleges and universities. Instruction may be provided in diverse settings, such as the unit’s or client’s training facilities, educational institutions or by other means. Instruction provided in this class is formally organised.

85.52 - Cultural education

This class includes provision of instruction in the arts, drama and music. Units giving this type of instructions might be named “schools”, “studios”, “classes” etc. They provide formally organised instruction, mainly for hobby, recreational or self-development purposes, but such instruction does not lead to a professional diploma, baccalaureate or graduate degree.


Q – Human Health and Social Work Activities

This section includes the provision of health and social work activities.Activities include a wide range of activities, starting from health care provided by trained medical professionals in hospitals and other facilities, over residential care activities that still involve a degree of health care activities to social work activities without any involvement of health care professionals.

86. – Human health activities

This division includes activities of short- or long-term hospitals, general or specialty medical, surgical, psychiatric and substance abuse hospitals, sanatoria, preventoria, medical nursing homes, asylums, mental hospital institutions, rehabilitation centres, leprosaria and other human health institutions which have accommodation facilities and which engage in providing diagnostic and medical treatment to inpatients with any of a wide variety of medical conditions. It also includes medical consultation and treatment in the field of general and specialised

medicine by general practitioners and medical specialists and surgeons. It includes dental practice activities of a general or specialised nature and orthodontic activities. Additionally, this division includes activities for human health not performed by hospitals or by practicing medical doctors but by paramedical practitioners legally recognised to treat patients.

86.10 - Hospital activities

This class includes:

- short- or long-term hospital activities, i.e. medical, diagnostic and treatment activities, of general hospitals (e.g. community and regional hospitals, hospitals of non-profit organisations, university hospitals, military-base and prison hospitals) and specialised hospitals (e.g. mental health and substance abuse hospitals, hospitals for infectious diseases, maternity hospitals, specialised sanatoriums).

86.2 – Medical and dental practice activities

This group includes medical consultation and treatment done by general medical practitioners and medical specialists, including surgeons, dentists etc. These activities can be carried out in private practice, group practices and in hospital outpatient clinics, and in clinics such as those attached to firms, schools, homes for the aged, labour organisations and fraternal organisations, as well as in patients’ homes.

This group also includes:

- private consultants’ services to inpatients.

87.20 - Residential care activities for mental retardation, mental health and substance abuse

This class includes the provision of residential care (but not licensed hospital care) to people with mental retardation, mental illness, or substance abuse problems. Facilities provide room, board, protective supervision and counselling and some health care.

87.30 - Residential care activities for the elderly and disabled

This class includes the provision of residential and personal care services for the elderly and disabled who are unable to fully care for themselves and/or who do not desire to live independently. The care typically includes room, board, supervision, and assistance in daily living, such as housekeeping services. In some instances these units provide skilled nursing care for residents in separate on-site facilities.

87.90 - Other residential care activities

This class includes the provision of residential and personal care services for persons, except the elderly and disabled, who are unable to fully care for themselves or who do not desire to live independently.

88. – Social work activities without accommodation

This division includes the provision of a variety of social assistance services directly to clients. The activities in this division do not include accommodation services, except on a temporary basis.


R – Arts, Entertainment and Recreation

This section includes a wide range of activities to meet varied cultural, entertainment and recreational interests of the general public, including live performances, operation of museum sites, gambling, sports and recreation activities.

90. – Creative, arts and entertainment activities

This division includes the operation of facilities and provision of services to meet the cultural and entertainment interests of their customers.

This includes the production and promotion of, and participation in, live performances, events or exhibits intended for public viewing; the provision of artistic, creative or technical skills for the production of artistic products and live performances.

Some units that provide cultural, entertainment or recreational facilities and services are classified in other divisions, such as:

- motion picture and video production and distribution, see 59.11, 59.12, 59.13

- motion picture projection, see 59.14

- radio and television broadcasting, see 60.1, 60.2

90.0 – Creative, arts and entertainment activities

This group includes activities in the creative and performing arts and related activ

91. – Libraries, archives, museums and other cultural activities

This division includes the activities of libraries and archives; the operation of museums of all kinds, botanical and zoological gardens; the operation of historical sites and nature reserves activities. It also includes the preservation and exhibition of objects, sites and natural wonders of historical, cultural or educational interest (e.g. world heritage sites, etc).

92. – Gambling and betting activities

This division includes the operation of gambling facilities such as casinos, bingo halls and video gaming terminals and the provision of gambling services, such as lotteries and off-track betting.

93. – Sports activities and amusement and recreation activities

This division includes the provision of recreational, amusement and sports activities (except museums activities, preservation of historical sites, botanical and zoological gardens and nature reserves activities; and gambling and betting activities).

93.1 – Sports activities

This group includes the operation of sports facilities; activities of sports teams or clubs primarily participating in live sports events before a paying audience; independent athletes engaged in participating in live sporting or racing events before a paying audience; owners of racing participants such as cars, dogs, horses, etc. primarily engaged in entering them in racing events or other spectator sports events; sports trainers providing specialised services to support participants in sports events or competitions; operators of arenas and stadiums; other

activities of organising, promoting or managing sports events, n.e.c.

93.11 - Operation of sports facilities

This class includes managing and providing the staff to operate these facilities.

93.2 – Amusement and recreation activities

This group includes a wide range of units that operate facilities or provide services to meet the varied recreational interests of their patrons. It includes the operation of a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits and picnic grounds.


S – Other Service Activities

This section (as a residual category) includes the activities of membership organisations, the repair of computers and personal and household goods and a variety of personal service activities not covered elsewhere in the classification.

94. – Activities of membership organisations

This division includes activities of organisations representing interests of special groups or promoting ideas to the general public. These organisations usually have a constituency of members, but their activities may involve and benefit nonmembers as well. The primary breakdown of this division is determined by the purpose that these organisations serve, namely interests of employers, self-employed individuals and the scientific community (group 94.1), interests of employees (group 94.2) or promotion of religious, political, cultural, educational or recreational ideas and activities (group 94.9).

94.1 – Activities of business, employers and professional membership organisations

This group includes the activities of units that promote the interests of the members of business and employers organisations. In the case of professional membership organisations, it also includes the activities of promoting the professional interests of members of the profession.

94.9 – Activities of other membership organisations

This group includes the activities of units (except business and employers organisations, professional organisations, trade unions) that promote the interests of their members.

95. – Repair of computers and personal and household goods

this division includes the repair and maintenance of computers peripheral equipment such as desktops, laptops, computer terminals, storage devices and printers. t also includes the repair of communications equipment such as fax machines, two-way radios and consumer electroncs such as radios and TVs, home and garden equipment such as lawn-mowers and blowers, footwear and leather goods, urniture and home furnishings, clothing and clothing accessories, sporting goods, musical instruments, hobby articles and other personal and household goods.

95.1 – Repair of computers and communication equipment

This group includes the repair and maintenance of computers and peripheral equipment and communications equipment.

95.11 - Repair of computers and peripheral equipment

This class includes the repair of electronic equipment, such as computers and computing machinery and peripheral equipment.

95.2 – Repair of personal and household goods

This group includes the repair and servicing of personal and household goods.

96. – Other personal service activities

This division includes all service activities not mentioned elsewhere in the classification. Notably it includes types of services such as washing and (dry-)cleaning of textiles and fur products, hairdressing and other beauty treatment, funeral and related activities.

97.00 - Activities of households as employers of domestic personnel

This class includes the activities of households as employers of domestic personnel such as maids, cooks, waiters, valets,

butlers, laundresses, gardeners, gatekeepers, stable-lads, chauffeurs, caretakers, governesses, babysitters, tutors, secretaries etc.

It allows the domestic personnel employed to state the activity of their employer in censuses or studies, even though the

employer is an individual. The product produced by this activity is consumed by the employing household.

98. – Undifferentiated goods- and services-producing activities of private households for own use

This division includes the undifferentiated subsistence goods-producing and services-producing activities of households. Households should be classified here only if it is impossible to identify a primary activity for the subsistence activities of the household. If the household engages in market activities, it should be classified according to the primary market activity carried out.

98.10 - Undifferentiated goods-producing activities of private households for own use

This class includes the undifferentiated subsistence goods-producing activities of households, that is to say, the activities of households that are engaged in a variety of activities that produce goods for their own subsistence. These activities include hunting and gathering, farming, the production of shelter and clothing and other goods produced by the household for its own subsistence. If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of NACE. If they are principally

engaged in a specific goods-producing subsistence activity, they are classified to the appropriate goods-producing industry of NACE.

98.20 - Undifferentiated service-producing activities of private households for own use

This class includes the undifferentiated subsistence goods-producing activities of households, that is to say, the activities of households that are engaged in a variety of activities that produce goods for their own subsistence. These activities include hunting and gathering, farming, the production of shelter and clothing and other goods produced by the household for its own subsistence. If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of NACE. If they are principally

engaged in a specific goods-producing subsistence activity, they are classified to the appropriate goods-producing industry of NACE.

99.00 - Activities of extraterritorial organisations and bodies

activities of international organisations such as the United Nations and the specialised agencies of the United Nations system, regional bodies etc., the International Monetary Fund, the World Bank, the World Customs Organisation, the Organisation for Economic Co-operation and Development, the organisation of Petroleum Exporting Countries, the European Communities, the European Free Trade Association etc.

activities of diplomatic and consular missions when being determined by the country of their location rather than by the country they represent