Quyết định 337/QD-BKH

Decision No. 337/QD-BKH dated April 10, 2007, on contents of Vietnam standard industrial classification system

Nội dung toàn văn Decision 337/QD-BKH contents Vietnam standard industrial classification system


MINISTRY OF PLANNING AND INVESTMENT
--------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

No. 337/QD-BKH

Hanoi, April 10, 2007

 

DECISION

ON CONTENTS OF VIETNAM STANDARD INDUSTRIAL CLASSIFICATION SYSTEM

MINISTER OF PLANNING AND INVESTMENT

Pursuant to the Government’s Decree No. 61/2003/ND-CP dated June 06, 2003 on functions, missions, authority and organizational structure of the Ministry of Planning and Investment;

Pursuant to the Government’s Decree No. 01/ND-CP dated January 04, 2007 on re-assignment of the General Statistics Office of Vietnam to the Ministry of Planning and Investment;

Pursuant to the Prime Minister's Decision No. 10/2007/QD-TTg dated January 23, 2007 on promulgation of Vietnam's standard industrial classification system;

At the request of the Head of the General Statistics Office of Vietnam;

DECIDES:

Article 1. This Decision is enclosed with the regulated details of Vietnam’s standard industrial classification system, which was promulgated under the Prime Minister's Decision No. 10/2007/QD-TTg.

Article 2. General Statistics Office of Vietnam shall cooperate with relevant authorities:

- It shall provide guidelines to Ministries, agencies and organizations concerned for their adherence to the regulated details of Vietnam’s standard industrial classification system;

- It shall supervise relevant activities and present to the Minister of Planning and Investment the revisions, if deemed necessary, to Vietnam’s standard industrial classification system.

Article 3. Head of General Statistical Offices of Vietnam, Manager of the Ministry’s office, Heads of agencies under the Ministry and Planning and Investment shall be responsible for implementing this Decision.

 

 

MINISTER




Vo Hong Phuc

 

BUSINESS LINE SYSTEM

A: AGRICULTURE, FORESTRY AND AQUACULTURE

01: AGRICULTURE AND RELATED SERVICES

011: Annual crop cultivation

0111 - 01110: Growing of rice

This class includes the activities of cultivating (transplanting or sowing) varieties of rice: wet rice or upland rice.

0112 - 01120: Growing of corn and grain crops

This class includes the activities of cultivating corn (except cornstalk grown as cattle feed) and grain crops such as: wheat, oats, sorghum, millet.

0113 - 01130: Growing of starchy root and tuber crops

This class includes the activities of cultivating root and tuber crops high in starch such as: sweet potato, cassava, taro, yam, canna, etc.

Exclusion: Growing of potato, under class 01181 (Growing of vegetables).

0114 - 01140: Growing of sugarcane

This class includes the activities of cultivating sugarcane for raw serving or for production of sugar or treacle.

0115 - 01150: Growing of tobacco or aztec tobacco

This class includes the activities of growing tobacco or aztec tobacco for cigarette rolling (cigar) and production of tobacco or aztec tobacco.

0116 - 01160: Growing of fiber crops

This class includes the activities for cultivating levant cotton, jute, sedges, ramie, flax and other fiber crops.

0117 - 01170: Growing of oilseed crops

This class includes the activities of cultivating oilseed crops such as soybean, peanut, sesame, castor, rapeseed, sunflower, safflower, mustard and other oilseed crops.

0118: Growing of vegetables, bean, flowers and ornamental plants

01181: Growing of vegetables

This class includes the activities of cultivating vegetables:

- Growing of leaf vegetables: cruciferous vegetables, cabbage, water spinach, broccoli, green cauliflower, lettuce, asparagus, garland chrysanthemum, Japanese parsley, celery and other leaf vegetables;

- Growing of fruit vegetables such as: water melon, cucumber, wax gourd, pumpkin, tomato, chili, melons and other fruit vegetables;

- Growing of root vegetables or shoot vegetables: kohlrabi, carrot, potato, radish, onion, garlic, leek, coriander, Chinese chives and other root vegetables or shoot vegetables;

- Growing of beet;

- Growing of mushroom or gathering of shiitake or paddy straw mushroom.

Exclusion:

- Growing of spice crops, under class

01281 (Growing of spice crops) and 01282 (Growing of pharmaceutical crops);

- Gathering of wild fruits such as: Chinese olive, wild mushrooms, wild vegetables, wild fruits, etc., under class 02300 (Gathering of non-timber forest products).

01182: Growing of bean

This class includes the activities of cultivating beans such as: black peas, green peas, yellow split peas, cranberry bean, garden peas, etc.

Exclusion: Growing of soybean, under class 01170 (Growing of oilseed crops).

01183: Growing of flowers and ornamental plants

This class includes the activities of growing of flowers and ornamental plants for daily activities, landscape or environment decoration, cultural activities, etc.

0119 - 01190: Growing of perennial plants

This class includes the activities of cultivating annual agricultural plants that do not, under class 0111 to 0118, as follows: activities for cultivating plants as cattle feed: growing of cornstalk or grass, planning and nurturing of natural grasslands, growing of azolla as pig’s feed, growing of plants as green fertilizer (sicklepod), etc.

Exclusion: Growing of spice crops, under class 01281 (Growing of spice crops) and growing of medicinal plants, under class 01282 (Growing of pharmaceutical crops).

012: Growing of perennial plants

0121: Growing of fruit plants

01211: Growing of grapes

This class includes growing of grapes for eating and for production of wine.

Exclusion: Production of grape wine, under class 11020 (Manufacture of wine).

01212: Growing of mango, tropical and sub-tropical fruit plants

This class includes the activities of growing of mango, banana, papaya, cluster fig, date palm, tropical and sub-tropical fruit plants.

01213: Growing of orange, tangerine and hesperidia

This class includes the activities of growing of orange, lemon, tangerine, pomelo and other citrus fruits.

01214: Growing of apple, plum and stone fruits such as apple

This class includes the activities of growing of apple, plum, apricot, cherry, pear and other stone fruits such as apple.

01215: Growing of longan, litchi and rambutan

This class includes the activities of growing of longan, litchi and rambutan.

01219: Growing of other fruit plants

This class includes the activities of growing of fruit plants that do not, under class 01211 to 01215, as follows: Growing of fruit bushes and stone fruits such as berries, blackberry, strawberry, chestnut, walnut, etc.

Exclusion: Growing of cashew, under class 01230 (Growing of cashew) 0122 - 01220: Growing of oil-bearing fruits

This class includes the activities of growing of coconut, olive, oil palm and other oil-bearing fruits.

0123 - 01230: Growing of cashew

This class includes the activities of cultivating cashew.

0124 - 01240: Growing of pepper

This class includes the activities of cultivating pepper.

0125 - 01250: Growing of rubber tree

This class includes the activities of cultivating rubber tree.

0126 - 01260: Growing of coffea

This class includes the activities of cultivating coffea.

0127 - 01270: Growing of tea plant

This class includes the activities of cultivating tea plant.

0128: Growing of spice crops and pharmaceutical plants

01281: Growing of spice crops

This class includes the activities of growing of plants mainly used as spice such as ginger, clove, vanilla, etc.

Exclusion: Growing of pepper, under class 01240 (Growing of pepper).

01282: Growing of pharmaceutical crops

This class includes the activities of growing of plants mainly used as medicines in various forms. Usable parts of such plants can be pharmaceutical ingredients or non-processed (traditional) medicines, as follows: peppermint, star anis, job’s tears, pseudoginseng, mugwort, tsaoko cardamom, etc.

0129 - 01290: Growing of other perennial plants

This class includes the activities of growing of other perennial plants that do not, under class 0121 to 0128, as follows: white mulberry, areca, betel, etc.

013 - 0130 - 01300: Propagation and growing of agricultural cultivars

This class includes:

Practice of horticulture including activities of cutting, pruning, formation of protocorm or plantlets for direct shoot regeneration or growing of shoots from selected grafting rootstocks to produce cultivars, as follows:

- Annual germination of cultivars such as: cultivars of kohlrabi, cabbage, broccoli, tomato, etc.

- Ornamental or perennial plants that are grown by germination, grafting or cutting;

- Activities of agricultural cultivar arboreta, except forestry nurseries.

014: Animal husbandry

0141 - 01410: Raising of cattle

This class includes:

- Raising of cattle for meat production, ploughing, milk production or breeding;

- Production of whole milk from dairy cattle;

- Production of bovine semen.

Exclusion:

- Activities for cattle quarantine, care and bottle-feeding, under class 01620 (Animal husbandry services);

- Cattle slaughtering or processing of cattle meat outside the animal husbandry ranch, under class 1010 (Processing and storage of meat and meat products);

- Processing of milk outside the ranch, under class 10500 (Processing of milk and dairy products).

0142 - 01420: Raising of horse, donkey or mule

This class includes:

- Raising of horse, donkey or mule for meat production, milk production or breeding; - Production of whole milk from mare, jenny or mare mule;

- Production of semen from stallion, jack, horse mule.

Exclusion:

- Activities for quarantine, care and bottle-feeding of horse, donkey or mule or sheep shearing, under class 01620 (Animal husbandry services);

- Slaughtering of horse, donkey or mule or processing of their meat outside the animal husbandry ranch, under class 1010 (Processing and storage of meat and meat products);

- Processing of milk outside the ranch, under class 10500 (Processing of milk and dairy products);

- Activities of a horse racing course, under class 93190 (Other sports activities).

0144 - 01440: Raising of goat or sheep

This class includes:

- Raising and breeding of goat and sheep;

- Production of whole milk from doe and ewe;

- Sheep shearing.

Exclusion:

- Paid or contract shearing work, under class 01620 (Animal husbandry services);

- Production of fur fibers, under class 14200 (Manufacture of articles of fur skins);

- Processing of milk, under class 10500 (Processing of milk and dairy products);

0145 - 01450: Raising of pig

This class includes:

- Raising of breeder boar, sow, feeder pig, suckling pig;

- Production of pig semen.

Exclusion:

- Activities for pig quarantine, care and bottle-feeding, under class 01620 (Animal husbandry services);

- Pig slaughtering or processing of pig meat outside the animal husbandry ranch, under class 1010 (Processing and storage of meat and meat products);

0146: Raising of poultry

01461: Egg incubation and poultry breeding

This class includes the activities of facilities incubating eggs for breeding or production of haft-hatched eggs.

01462: Raising of chicken

This class includes the activities of Raising of chicken for meat and eggs.

01463: Raising of duck, muscovy duck or goose

This class includes the activities of raising of duck, muscovy duck or goose for meat and eggs.

01469: Raising of other poultry

This class includes the activities of raising of ostrich, quail or pigeon.

0149 - 01490: Other activities of animal husbandry

This class includes:

- Raising and breeding of pets and other domestic animals including ornamental animals (except ornamental fish): dog, cat, rabbit, reptile, insect;

- Beekeeping and honey production;

- Silkworm Raising and cocoon production;

- Production of animal fur skins or reptile skin through animal husbandry activities.

Exclusion:

- Raising and domestication of animals from ranches;

- Production of hide and fur from animals hunted and trapped, under class 01700 (Hunting, trapping and related services);

- Farming of frog, crocodile or soft-shell turtle, under class 03222 (Freshwater aquaculture);

- Training of ornamental animals, under class 91030 (Activities of botanical garden, zoo and natural conservation area).

015 - 0150 - 01550: Mixed crop-livestock farming

This class includes the activities of combined cultivation and animal husbandry in a mixed farming unit in which none of its activities exceeds 66% of standard gross margin.

Exclusion: Mixed crop farming unit or mixed livestock farming unit that is specialized (primary activities occupying at least 66% of standard gross margin).

016: Agricultural services

0161 - 01610: Cultivation service activities

This class includes:

Paid work or contract work such as:

- Plant care;

- Spraying pesticides or plant growing stimulants, or plant insurance;

- Cutting and pruning perennial plants;

- Preparing soil, transplanting, sowing, harvesting;

- Controlling pests on plants;

- Examining seeds and cultivars;

- Leasing agricultural machinery with operator(s);

- Irrigation for cultivation.

Exclusion:

- Subsequent post-harvest activities, under class 01630 (Post-harvest services);

- Activities of agriculturalists and agricultural economists, under class 7490 (Specialist, scientific and technological activities not elsewhere classified);

- Organization of agricultural products exhibitions, under class 82300 (Trade promotion);

- Landscape architecture, under class 71101 (Architectural activities).

0162 - 01620: Animal husbandry services

This class includes:

Paid work or contract work such as:

- Activities for breeding;

- Quarantine of domestic animals, herding and feeding, castration of cattle and poultry, enclosure cleaning, excreta collection, etc.

+ Activities for artificial insemination;

+ Sheep shearing;

+ Pasturing or leasing of grasslands;

+ Raising and domestication of animals;

+ Classification and cleaning of eggs, skinning and related activities;

+ Horseshoeing and horsekeeping.

Exclusion:

- Care and health care for animals and pets, and control of animal slaughtering, under class 75000 (Veterinary activities);

- Leasing of domestic animals, under class 77309 (Leasing of machinery, equipment and other tangible articles not elsewhere classified);

- Services for commercial hunting and trapping, under class 01700 (Hunting, trapping and related services);

- Care of birds and ornamental animals, under class 91030 (Activities of botanical garden, zoo and natural conservation area);

- Activities of horse racing courses, under class 93190 (Other sports activities).

0163 - 01630: Post-harvest services

This class includes:

- Pre-sale preparation activities such as cleaning, classification, preliminary treatment and drying;

- Cotton ginning;

- Tobacco leaf drying;

- Cocoa bean drying;

Exclusion:

- Pre-production preparation activities of agricultural producers, under class 011 (Growing of annual plants) or class 012 (Growing of perennial plants);

- Rolling and drying of tobacco, under class 1200 (Manufacture of tobacco products);

- Market activities of traders and cooperatives, under class 461 (Agency, brokerage, auction);

- Wholesale of non-processed agricultural products, under class 462 (Wholesale of agricultural or forestry raw materials (except wood and bamboo) and live animals).

0164 - 01640: Processing of seeds for propagation

This class includes the activities of selecting suitable seeds by removal of unfit ones via thorough screening that exclude insect-infected and immature seeds and remove seed moisture for storage. Such activities include drying, cleaning, grading and pre-sale storage of seeds.

Exclusion:

- Production of seeds, under class 011 (Growing of annual plants) and class 012 (Growing of perennial plants);

- Hereditary research activities, which modify seeds or create new hybrid varieties, under class 72100 (Research and experimental development on natural science and engineering);

- Processing of seeds for manufacturing vegetable oils, under class 1040 (Manufacture of vegetable and animal oils and fats)

017 - 0170 - 01700: Hunting, trapping and related services

This class includes:

- Hunting and trapping on a commercial basis;

- Capturing animals for food, fur, skin, or for use in research, in zoos or as pets;

- Manufacturing fur, hide, reptile skin and bird feather from hunting or trapping activities;

- Capturing sea mammals such as walrus and seal;

- Domesticating captured animals in zoos;

- Services that promote hunting and trapping on a commercial basis;

Exclusion:

- Production of fur, hide, reptile skin and bird feather from animal husbandry operations, under class 1420 (Manufacture of articles of fur skins);

- Catching of whale or shark, under class 03110 (Marine fishing);

- Production of raw hides and skins originating from slaughter houses, under class 14200 (Manufacture of articles of fur skins);

- Support activities for hunting, sports or amusement, under class 93190 (Other sports activities).

02: FORESTRY AND RELATED SERVICES

021: Silviculture

0210: Growing and care of forests

02101: Forestry nursery

This class includes the activities of growing of forest seedlings for concentrated afforestation and dispersed planting of forestry plants for production activities, protection, special uses, etc.

02102: Growing and care of forest for timber

This class includes the activities of growing and care of forests to harvest timber for construction (in buildings, formwork, etc.), for building wood household furniture, for supporting mines, for making railway sleepers, paper and plywood, etc.

02103: Growing and care of bamboo forests

This class includes growing and care of forests of bamboo species (genus: bambusa, schizostachyum, dendrocalamus, indosasa) for construction, for plaiting items and handicrafts, for making paper or bamboo sheet, Etc.

02109: Growing and care of other forests

This class includes:

Growing and care of forests that are not elsewhere classified.

It includes:

- Growing trees for shade, firewood or specialties (chestnut, pine sap, etc.);

- Growing protection forests: upstream forest cover, soil protection, water source protection, ecosystem protection, barricade against wind, sand or coastal waves, etc.

- Growing special-use forests: for research, science experiment, natural conservation and biodiversity, forest national park, protection of historic and cultural sites or landscape, etc.

022: Logging and forest product exploitation

0221 - 02210: Logging

This class includes:

- Logging of round timber for forest product processing;

- Logging of round timber for woodworking, e.g. house columns, hewed piles, railway sleepers, etc.

- Production of charcoal in the forest by traditional methods.

0222 - 02220: Exploitation of forest products except wood

This class includes the activities of exploiting of firewood, bamboo, special plants, rattan, etc.

023 - 0230 - 02300: Gathering of other articles in forests except wood and forest products

This class includes:

- Gathering of lac, ordinary and aromatic tree sap;

- Gathering of wild fruits and vegetables such as Chinese olive, berries, apitong fruit, mushroom, wild vegetables, wild fruits;

- Gathering other articles in forests, such as: animal carcass.

Exclusion: Growing or gathering of shiitake and paddy straw mushroom, under class 01181 (Growing of vegetables).

024 - 0240 - 02400: Support services to forestry

This class includes:

Highly specialized activities carried out on a fee or contract basis.

As follows:

- Forestry irrigation;

- Forestry works on inclusive contract basis (hole digging, planting, care, harvest, etc.)

- Activities for forest protection and prevention of pests on forestry plants;

- Estimation of quantity and yield of plants;

- Forest management, forest fire prevention;

- Other support services to forestry (leasing of forestry machinery with operators, etc.);

- Transportation of wood and forest products to forest boundaries.

Exclusion: Growing of cultivars for afforestation, under class 02101 (Forestry nursery).

03: FISHING AND AQUACULTURE

031: Fishing

0311 - 03110: Marine fishing

This class includes:

- Fishing;

- Catching of marine crustaceans and mollusks;

- Whale catching;

- Catching of marine aquatic animals such as: turtle, sea urchin, etc.

- Gathering of materials from sea creatures such as: natural pearl, sponge, swiflet’s nest, coral and algae;

- Fish preserving on fishing vessels.

Exclusion:

- Catching of marine mammals (except whale) such as hippopotamus or seal, under class 01700 (Hunting, trapping and related services);

- Processing of sea products on vessels or in factories, under class 1020 (Processing and preserving of fish and sea products);

- Leasing of sea-going cargo ships with pilots (e.g. vessels transporting fish, shrimp, etc.), under class 50121 (Coastal freight water transport);

- Activities for inspection and protection of sea-going fishing fleets, under class 84230 (Public order and safety activities);

- Support activities for sport fishing or recreational fishing, under class 93190 (Other sports activities).

- Net making and mending, under class 13240 (Manufacture of braided lines and nets); Repair of fishing vessels, under class 33150 (Repair and maintenance of transport equipment, except motor vehicles).

0312: Inland fisheries

03121: Brackish water fishing

This class includes:

- Catching of fish, shrimp and other aquatic animals in brackish bodies of water such as lagoons, estuaries and areas where the water environment has an average salinity level above 10/00 and varies between salt water and fresh water due to tides;

- Gathering of materials from brackish water creatures.

Exclusion:

- Support activities for recreational sport fishing, under class 93190 (Other sports activities);

- Activities for protection and surveillance of fishery, under class 84230 (Public order and safety activities);

03122: Freshwater fishing

This class includes:

- Catching of fish, shrimp and other aquatic animals in freshwater bodies such as inland ponds, lakes, damps, rivers, streams, fields, etc;

- Gathering of materials from freshwater creatures.

Exclusion:

- Support activities for recreational sport fishing, under class 93190 (Other sports activities);

- Activities for protection and surveillance of fishery, under class 84230 (Public order and safety activities);

032: Aquaculture

0321 - 03210: Marine aquaculture

This class includes:

Fish farming in bodies of seawater that extend from low-tide edges of seawater averaged in several years. Aquatic animals farmed in seawater include:

- Farming of fish: classer, salmon, etc.

- Farming of lobsterlings and shrimps: lobster, giant river prawn, etc.

- Culture of bivalve spat (oyster, mussel, etc.);

- Growing of seaweed, algae, etc.

- Culture of aquatic animals for production of jewelry, e.g. pearl, etc.

- Culture of other creatures and molluscs;

- Culture of aquatic organisms in saltwater tanks or reservoirs;

- Marine worm farming.

Exclusion: Farming of soft-shell turtle, frog or crocodile, under class 03222 (Freshwater aquaculture).

0322: Inland aquaculture

03221: Brackish water aquaculture

This class includes the activities of farming of fish, shrimp and other aquatic animals in brackish bodies of water, in which the water environment has an average salinity level above 10/00 and varies between salt water and fresh water due to ebbs.

03222: Freshwater aquaculture

This class includes:

Farming of aquatic animals in freshwater bodies such as inland ponds, lakes, damps, rivers, streams, fields, etc., as follows:

- Culture of fish, shrimp and other aquatic animals;

- Farming of soft-shell turtle, frog, crocodile, shellfish, ornamental fish.

0323 - 03230: Aquatic seed production

This class includes of the activities of culturing of aquatic seeds for saltwater, brackish water or freshwater aquaculture.

B: MINING AND QUARRYING

This section includes the activities of extracting of minerals occurring naturally as solids (coal and ores), liquids (crude petroleum) or gases (natural gas). Extraction can be achieved by various methods such as, underground or surface mining, seabed mining, etc.;

This section also includes:

- Supplementary activities aimed at preparing the crude materials for marketing, for example, crushing, cutting, cleaning, sorting, ore concentration, liquefaction of gas and agglomeration of solid fuels. These operations are often carried out by the units that extract the resource and/or others located nearby;

- Mining activities are classified into groups 02, 03 and 04 on the basis of the principal mineral produced. Divisions 05 and 06 are concerned with mining of fossil fuels (coal, lignite, petroleum, gas); divisions 07 and 08 concern metal ores, various minerals and mining 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 specialized units such as an industrial service, which is reflected in division 09 (Mining support service activities).

Exclusion:

- Processing of extracted materials, under section C (Manufacturing);

- Use of extract materials without further transformation for construction purposes, under section F (Construction);

- Bottling of natural spring and mineral waters at springs and wells, under class 1104 (Manufacture of soft drinks and mineral waters);

- Crushing, grinding or treating of earths, rocks and substances not carried out in conjunction with mining, under class 23990 (Manufacture of other non-metallic mineral products not elsewhere classified);

- Collection, purification and distribution of water, under class 36000 (Water collection, treatment and supply);

- Site preparation activities for mining, under class 43120 (Site preparation);

- Geophysical and seismic surveying, under class 7110 (Architectural activities and related technical consultancy).

05: MINING OF COAL AND LIGNITE

This division includes the activities of extracting of natural solid minerals through, underground or open-cast mining and operations (e.g. cleaning, selecting, compressing and other steps necessary for transportation, etc.) leading to a marketable product. Exclusion: Coking, under class 19100 (Manufacture of coke oven products), services incidental to coal or lignite mining, under class 09100 (Support activities for crude petroleum and natural gas extraction) and class 09900 (Support activities for other mining and quarrying).

051 - 0510 - 50100: Mining of hard coal

This class includes:

- Mining of hard coal: underground or surface mining, including mining through liquefaction methods;

- Cleaning, arranging, selecting, sorting, pulverizing, filtering and other activities that improve quality or of lignite or facilitate transport;

- Recovery of coal from culm banks.

Exclusion:

- Lignite mining, under class 05200 (Mining of lignite);

- Peat digging and agglomeration of peat, under class 08920 (Extraction of peat);

- Test drilling for coal mining, under class 09900 (Support activities for other mining and quarrying);

- Support activities for coal mining, under class 09900 (Support activities for other mining and quarrying);

- Production of coal briquettes or solid fuels containing hard coal, under class 19100 (Manufacture of coke oven products)

- Production of coal briquettes or solid fuels containing lignite or peat, under class 19200 (Manufacture of refined petroleum products)

- Activities performed to develop or prepare properties for coal mining, under class 43120 (Site preparation).

052 - 0520 - 50200: Mining of lignite

This class includes:

- Mining of lignite (brown coal): underground or surface mining, including mining through liquefaction methods;

- Washing, dehydrating, pulverizing and other relevant activities that facilitate storage or transport.

Exclusion:

- Hard coal mining, under class 05100 (Mining of hard coal);

- Peat digging and agglomeration of peat, under class 08920 (Extraction of peat)

- Test drilling for coal mining, under class 09900 (Support activities for other mining and quarrying);

- Support activities for lignite mining, under class 09900 (Support activities for other mining and quarrying);

- Production of coal containing lignite or peat, under class 19200 (Manufacture of refined petroleum products);

- Activities performed to develop or prepare properties for coal mining, under class 43120 (Site preparation).

06: EXTRACTION OF CRUDE PETROLEUM AND NATURAL GAS

This division includes:

- Production of crude petroleum, mining and extraction of oil from oil shale or oil sand, and Production of natural gas and recovery of hydrocarbon liquids;

- Activities of operating and developing oil and gas fields. This division also includes:

- Drilling, completing and pumping, operating drills, plugging and abandoning well, removing equipment, preparing gathering lines for crude petroleum and all other activities in the preparation of oil and gas from the point of production;

- Production of crude petroleum, extraction of oil from oil shale or oil sand, and Production of natural gas and recovery of hydrocarbon liquids through gasification, liquefaction and pyrolysis of coal at the point of extraction.

Exclusion:

- Oil and gas field services performed on a fee or contract basis, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Oil and gas well exploration, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Test drilling and boring activities, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Refining of petroleum products, under class 19200 (Manufacture of refined petroleum products);

- Geophysical or geologic surveying and relevant activities at oil fields, under class 7110 (Architectural activities and related technical consultancy).

061 - 0610 - 06100: Extraction of crude petroleum

This class includes the activities of extracting of crude petroleum oils. This class also includes:

- Extraction of bituminous or oil shale or tar sand;

- Production of crude petroleum from bituminous shale or tar sand;

- Processes to obtain crude oils: decantation, desalting, dehydration, stabilization, removal of impurities, etc.

Exclusion:

- Support activities for oil and gas exploration, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Oil and gas exploration, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Processing of crude petroleum products, under class 19200 (Manufacture of refined petroleum products);

- Recovery of liquefied gases in the extraction of oil and gas, under class 19200 (Manufacture of refined petroleum products);

- Transportation of oil and natural gas through pipeline, under class 49400 (Transport via pipeline);

062 - 0620 - 06200: Extraction of natural gas

This class includes:

- Production of natural gas;

- Extraction of natural-gas condensates;

- Separation of liquid hydrocarbon fractions;

- Gas desulphurization;

This class also includes the activities of extracting of liquid gases by liquefaction and pyrolysis.

Exclusion:

- Support activities for oil and gas extraction, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Oil and gas extraction, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Recovery of crude oils and liquefied gases in the extraction of oil and gas, under class 19200 (Manufacture of refined petroleum products);

- Production of industrial gases, under class 20110 (Manufacture of basic chemicals);

- Transportation of oil and natural gas through pipeline, under class 49300 (Transport via pipeline).

07: MINING OF METAL ORES

This division includes the activities of mining for metallic minerals (e.g. iron ore), performed through, underground or open-cast mining or seabed mining, etc. It also includes ore dressing and beneficiating operations such as: crushing, smashing, washing, screening, recovering ores by magnetic or centrifugal separation.

Exclusion:

- Roasting of iron pyrites, under class 20110 (Manufacture of basic chemicals);

- Production of aluminum oxide, under class 24200 (Manufacture of non-ferrous and precious metals);

- Metallurgy of non-ferrous metals, under class 24100 (Manufacture of iron, steel, cast iron) and 24200 (Manufacture of non-ferrous and precious metals).

071 - 0710 - 07100: Mining of iron ores

This class includes:

- Mining of ores valued mainly for iron content.

- Beneficiation and agglomeration of iron ores.

Exclusion: Mining and preparation of pyrites and pyrrhotite (except roasting), under class 08910 (Mining of chemical and fertilizer minerals).

072: Mining of non-ferrous metal ores (except precious and rare metal ores)

This class includes the activities of mining of non-ferrous metal ores.

0721 - 07210: Mining of uranium and thorium ores

This class includes:

- Mining of ores mainly valued for uranium and thorium content: uraninite;

- Concentration of such ores.

Exclusion:

- Enrichment of uranium and thorium ores, under class 20110 (Manufacture of basic chemicals);

- Production of uranium metal from uraninite or other ores, under class 24200 (Manufacture of non-ferrous and precious metals);

- Smelting and refining of uranium, under class 24200 (Manufacture of non-ferrous and precious metals).

0722: Mining of other non-ferrous metal ores

07221: Mining of bauxite ores

This class includes the activities of mining of bauxite ores and pre-mining preparation activities.

07229: Mining of other non-ferrous metal ores not elsewhere classified

This class includes the activities of mining of aluminum, copper, lead, zinc, tin, manganese, chrome, nickel, cobalt, molybdenum, tantalum, vanadium.

Exclusion:

- Preparation for mining of uranium and thorium ores, under class 07210 (Mining of uranium and thorium ores);

- Production of aluminum oxide, mattes of nickel and of copper, under class 24200 (Manufacture of non-ferrous and precious metals).

073 - 0730 - 07300: Mining of precious and rare metal ores

This class includes the activities of preparation and mining of precious metal ores such as: gold, silver, platinum.

08: OTHER MINING AND QUARRYING

This division includes the activities of extracting from a mine, rock fractures and sand reefs, dredging of alluvial deposits. The products are used widely in construction (e.g. sand, rock, etc.), Production of materials (e.g. gypsum, clay, calcium, etc.) and Production of chemicals, etc.

Exclusion: Processing of metal ores (except crushing, screening, sorting, washing and mixing).

081 - 0810: Quarrying of stone, sand, gravel and clay

08101: Quarrying of stone

This class includes:

- Quarrying, rough trimming or sawing of monumental and building stone such as marble, granite, sandstone.

- Breaking and crushing of raw stones for manufacturing construction materials or building roads;

- Mining of chalk to make refractory materials;

- Crushing and grinding of stones.

08102: Extraction of sand and gravel

This class includes:

- Extraction of sand and gravel for construction and Production of materials;

- Extraction of sand for construction.

08103: Mining of clay

This class includes:

- Mining of clays and kaolin;

- Mining of clays for Production of refractory materials or pottery.

Exclusion:

- Mining of bituminous sand, under class 06100 (Extraction of crude petroleum);

- Mining of chemical and fertilizer minerals, under class 08910 (Mining of chemical and fertilizer minerals);

- Production of calcined minerals, under class 2394 (Manufacture of cement, limestone and gypsum);

- Cutting, shaping and finishing of stone, under class 23960 (Cutting, shaping and finishing of stone)

089: Mining and quarrying not elsewhere classified

0891 - 08910: Mining of chemical and fertilizer minerals

This class includes:

- Mining of natural sodium nitrite, potassium salts or phosphates;

- Mining of native sulphur

- Extraction of pyrites and substances high in sulphur, except roasting;

- Mining of natural barium carbonate, barium sulphate (barites), natural borates, natural magnesium sulphates;

- Mining of other minerals valued mainly as a source of chemicals, such as earth colors and fluorite.

This class also includes the activities of coprolite mining.

Exclusion:

- Extraction of salt, under class 08930 (Extraction of salt);

- Roasting of iron pyrites, under class 20110 (Manufacture of basic chemicals);

- Production of synthetic fertilizers and nitrogen compounds, under class 20120 (Manufacture of fertilizers and nitrogen compounds).

052 - 0520 - 50200: Extraction and agglomeration of peat

This class includes:

- Peat digging;

- Agglomeration of peat.

Exclusion:

- Production of peat briquettes, under class 09900 (Support activities for other mining and quarrying);

- Services activities incidental to peat mining, under class 23990 (Manufacture of non-metallic mineral products not elsewhere classified).

0893 - 08930: Extraction of salt

This class includes:

- Mining of salt, dissolving and pumping;

- Production of salt by evaporation of seawater, natural saline water in lakes or other sources;

- Crushing, purification and refining of salt for production.

Exclusion:

- Processing of salt products, e.g. iodized salt, under class 10790 (Manufacture of other food products not elsewhere classified)

- Production of domestic water by evaporation of seawater or saline water from streams, under class 36000 (Water collection, treatment and supply).

0899 - 08990: Other mining and quarrying not elsewhere classified

This class includes:

Mining and quarrying of various minerals and materials not elsewhere classified:

+ Abrasive materials, precious stones, minerals, natural graphite, and other additives, etc.

+ Precious stones, quartz powder, mica, etc.

09: MINING SUPPORT SERVICE ACTIVITIES

This division includes the specialized support services incidental to mining provided on a fee or contract basis. It includes exploration services through indoor methods such as: taking core samples and making geological observations regarding mining locations, cussion drilling, drilling, re-drilling and straight-hole drilling for extraction of oil and gas. Other services such as building well foundations, cementing oil and gas well casings, cleaning and chemical processing of acids in the well, overburden removal services at mines.

091 - 0910 - 09100: Support activities for extraction of petroleum and natural gas

This class includes:

Exploration services provided on a fee or contract basis:

+ Exploration services, e.g. traditional prospecting methods such as making geological observations at defined sites,

+ Directional drilling, spudding, derrick erection, repairing and dismantling, cementing well casings, pumping, plugging and abandoning wells, etc.

+ Liquefaction and re-gasification of natural gas for purpose of transport, which are performed at the mine site,

+ Pumping and draining services provided on a fee or contract basis,

+ Test drilling in connection with oil and gas exploration.

This class also includes the services for fighting fire caused by gas and oil.

Exclusion:

- Oil and gas extraction services performed by operators of oil and gas fields, under class 06100 (Extraction of crude petroleum) and class 06200 (Extraction of natural gas);

- Specialized repair of mining machinery, under class 33120 (Repair of machinery);

- Liquefaction and re-gasification of natural gas for purpose of transport, which are performed at the mine site, under class 52219 (Service activities incidental to land transportation);

- Oil and gas surveying and exploration activities such as geophysical or geologic surveying at extraction fields, under class 7110 (Architectural activities and related technical consultancy).

099 - 0990 - 09900: Support activities for other mining and quarrying

This class includes:

- Service activities provided on a fee or contract basis, which are required for mining activities, under divisions 05, 07 and 08;

- Exploration services, e.g. traditional prospecting methods, ore sampling, geological observations at prospective sites;

- Draining and pumping services provided on a fee or contract basis;

- Test drilling and test hole boring.

Exclusion:

- Operating mines or quarries on a contract or fee basis, under division 05 (Mining of coal and lignite), division 07 (Mining of metal ores), and division 08 (Other mining and quarrying);

- Repair of mining machinery, under class 33120 (Repair of machinery);

- Geophysical surveying services provided on a fee or contract basis, under class 7110 (Architectural activities and related technical consultancy).

C: MANUFACTURING

It includes physical or chemical transformation of materials, substances or components into new products, though such description is not the single universal criterion for defining manufacturing (see the remark on processing of waste below). Materials, substances or components transformed are raw materials that are products of agriculture, forestry, aquaculture, mining or quarrying, or other manufacturing activities. Alteration, renovation or reconstruction of goods is generally considered activities of manufacturing. Units involved in manufacturing include plants, factories or mills or characteristic power-driven machines and material-handling equipment. However, units that transform materials or substances into products by hand in a factor or in the worker’s house. This section also includes units engaged in selling to the general public the products made on the same premises from which they are sold, e.g. bakeries or tailors. Manufacturing units also process materials or enter contracts with other units that process the formers’ materials. Both types of units are included in manufacturing;

The output of a manufacturing process may be finished in the sense that the product is ready for end-user consumption or it is a semi-finished input for further manufacturing. For instance: The output of alumina refining is the input for primary production of aluminum while primary aluminum is the input to the drawing of aluminum wire, which is input for the production of synthetic wire fabrication.

Assembly activities connected with the making of manufactured products are considered manufacturing. This section includes factories’ assembly of goods or semi-finished products or procurement of components.

Production of specialized components, parts, accessories and attachments to machinery and equipment is, on principle, classified in the same class as the Production of the machinery and equipment for which the parts and accessories are intended. Production of unspecialized components and parts of machinery and equipment, e.g. engines, pistons, electric motors, electrical assemblies, bicycle valves, is classified in the appropriate class of manufacturing without regard to the machinery and equipment in which these items are included. Nevertheless, the making of separate components and accessories by moulding or extruding plastics materials is included in class 2220 (Manufacture of plastics products). 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 class 3830 (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; sewage and waste management and remediation activities). However, the Production 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.

Specialized maintenance and repair of industrial, commercial and similar machinery and equipment are, in general, classified in division 33 (Repair, maintenance and installation of machinery and equipment). However, the repair of computers, personal and household goods is classified in division 95 (Repair of computers, personal and household goods), while the repair of motorcycles and motor vehicles is classified in division 45 (Sale and repair of automobile, motor vehicles and motorcycles).

The installation of machinery and equipment, when carried out as a specialized activity, is classified in 33200 (Installation of industrial machinery and equipment).

Remark: The boundaries of manufacturing and the other sectors of the classification system are 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 the sector classification system:

- Bottling and pasteurizing of milk, under class 10500 (Processing milk and dairy products);

- Fresh fish processing (fish filleting), which is not performed on a fishing vessel, under class 1020 (Processing and preserving of fish and aquatic products);

- Printing and related activities, under group 181 (Printing and related services);

- Manufacture and mixing of concrete, under class 23950 (Manufacture of articles of concrete, cement and plaster);

- Leather converting, under class 15110 (Tanning and dressing of leather; dressing and dyeing of fur);

- Wood preserving, under class 1610 (Sawmilling and planing of wood);

- Electroplating, metal heat treating and polishing, under class 25920 (Machining; treatment and coating of metals);

- Rebuilding or remanufacturing of machinery and equipment (e.g. automobile engines), under class 29100 (Manufacture of motor vehicles);

- Tyre retreading, under class 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres).

Conversely, there are activities that, although sometimes involving transformation processes, are classified in other sections of the sector classification system. In other words, they are not classified in section C (Manufacturing). They include:

- Logging, classified in section A (Agriculture, forestry and fishing);

- Beneficiation of agricultural products, classified in section A (Agriculture, forestry and fishing);

- Beneficiation of ores and other minerals, classified in section B (Mining and quarrying);

- Construction of structures and manufacturing operations performed at the site of construction, classified in section F (Construction);

- Activities of unloading, breaking and redistributing goods in smaller lots, including packaging or bottling of products, such as liquors or chemicals, computerized introduction of detailed products to customers, etc. are classified to section G (Wholesale and retail trade, repair of automobile, motor vehicles and motorcycles).

10: MANUFACTURE OF FOOD PRODUCTS

This division includes the activities of processing of the products of agriculture, animal husbandry and fishing into food and drink for humans or animals. It also 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 production of oilcake from oil-bearing crops).

This division also includes the activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, dairy products, rice mill products, animal feeds and other food products and beverages. Production can be carried out for one's own account or for third parties, as in traditional slaughtering.

Some activities are considered manufacturing (for example, those performed in bakeries, pastry shops, and prepared meat shops, etc., which sell their own products) 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 Section G (Wholesale and retail trade, repair of automobile, motor vehicles and motorcycles).

Production of animal feeds from slaughter waste or by-products is classified in class 1080 (Manufacture of feeds for cattle, poultry and aquatic animals).

Processing of food and beverage waste into secondary raw material is classified to 3830 (Materials recovery) while disposal of food and beverage waste is classified in 38210 (Treatment and disposal of non-hazardous waste).

101 - 1010: Processing and preserving of meat and meat products10101: Processing and canning of meat

This class includes meat processing activities that primarily involve canning.

10109: Processing and preserving of meat and meat products

This class includes:

- Operations of slaughtering such as killing, packaging and preserving meat: buffalo, cow, sheep, goat, horse, rabbit, poultry, camel, etc.

- Production of fresh, chilled or frozen meat in carcasses;

- Production of fresh, chilled or frozen meat in cuts;

- Production of fresh, chilled or frozen meat in individual portions;

- Production of dried, smoked or salted meat;

- Production of meat products: sausages, salami, puddings, saveloys, smoked sausages, pâtés, ham.

This class also includes:

- Slaughtering and processing of whales on land or on specialized vessels;

- Production of hides and fur originating from slaughterhouses, including fellmongery;

- Rendering of lard and other edible fats of animal origin;

- Processing of animal offal;

- Production of pulled wool;

- Production of feathers and down.

Exclusion:

- Processing of prepared frozen meat and poultry meat, under class 10750 (Manufacture of prepared meals and dishes);

- Processing of soup containing meat, under class 10790 (Manufacture of other food products not elsewhere classified);

- Wholesale trade of meat, under group 463 (Wholesale of rice, food, beverages and tobacco);

- Packaging of meat, under class 82920 (Packaging services).

102 - 1020: Processing and preserving of aquatic products and related derivative products

This class includes:

- Processing and preserving of fish, crustaceans and molluscs by freezing, drying, salting, smoking, immersing in brine, dipping, packaging, etc.

- Manufacture of products from fish, crustaceans and mollusks: cooked fish, fish fillets, fried fish, caviar, caviar substitutes, etc. 

- Production of fish meal for human consumption or animal feed;

- Production of meals and soluble from fish and other aquatic animals unfit for human consumption.

This class also includes:

- Activities of vessels engaged in the processing and preserving of fish;

- Processing of seaweed.

Exclusion:

- Processing of whales on land or specialized vessels, under class 1010 (Processing and preserving of meat and meat products);

- Production of oils and fats from marine material, under class 1040 (Manufacture of vegetable and animal oils and fats);

- Production of prepared frozen fish dishes, under class 10750 (Manufacture of prepared meals and dishes);

- Production of fish soup, under class 10790 (Manufacture of other food products not elsewhere classified);

10201: Processing and canning of aquatic products

This class includes:

- Food processing that primarily involves canning of aquatic products;

- Canning of aquatic products as a primary method of preservation.

10202: Processing and preserving of frozen aquatic products

This class includes:

- Processing of primarily frozen aquatic products;

- Freezing of aquatic products as a primary method of preservation.

10203: Processing and preserving of dried aquatic products

This class includes:

- Processing of primarily dried aquatic products;

- Drying, smoking, salting and canning of aquatic products as primary methods of preservation.

10204: Processing and preserving of fish sauce

This class includes the activities of processing and preserving of sauces from fish and other aquatic animals.

10209: Processing and preserving of aquatic products and related derivative products

This class includes the activities of processing and preserving of other aquatic products not elsewhere classified.

103 - 1030: Processing and preserving of fruit and vegetables

10301: Processing and canning of fruit and vegetables

This class includes:

- Processing of primarily fruit and vegetables in canned form;

- Canning of vegetables, fruit and nuts as a method of preservation.

10309: Other processing and preserving of fruit and vegetables

This class includes:

- Processing of primarily vegetables, except prepared frozen food;

- Preserving of vegetables, fruit and nuts by freezing, oil immersion, etc.

- Processing of food products from fruit and vegetables;

- Processing of jams from fruit and vegetables;

- Processing of puree, shaped jam or jam juice;

- Processing and preserving of potatoes: processing of chilled potatoes, processing of dehydrated mashed potatoes, processing of potato fries, processing of potato crisps and processing of potato flour;

- Roasting of nuts;

- Processing of nut foods and pastes. This class also includes:

- Peeling of potatoes;

- Processing of concentrates from fresh fruits and vegetables;

- Production of perishable prepared foods of fruit and vegetables, such as: salads, peeled or cut vegetables, bean curd.

Exclusion:

- Processing of flour or meal of dried  legumes, under class 1061 (Milling and manufacture of coarse flour);

- Preservation of fruit and nuts in sugar, under class 10730 (Manufacture of cocoa, chocolate and confectionery)

- Production of prepared vegetable dishes, under class 10750 (Manufacture of prepared meals and dishes);

- Production of artificial food concentrates, under class 10790 (Manufacture of other food products not elsewhere classified);

104 - 1040: Manufacture of vegetable and animal oils and fats

10401: Manufacture and canning of vegetable and animal oils and fats

This class includes the activities of processing and preserving of vegetable and animal oils and fats primarily by canning method.

10409: Other processing and preserving of oils and fats

This class includes:

Manufacture of crude and refined oils and fats from vegetables or animal materials, except rendering or refining of lard and other edible animal fats, as follows:

+ Manufacture of crude vegetable oils such as olive oil, soya-bean oil, palm oil, sunflower oil, cottonseed oil, rape, colza or mustard oil, linseed oil, etc.

+ Manufacture of non-defatted flour or meal of oilseeds;

+ Manufacture of refined vegetable oils: olive oil, soya-bean oil, etc.

+ Processing of vegetable oils: boiling, dehydration, hydrogenation, etc.

+ Manufacture of margarine;

+ Manufacture of spreads;

+ Manufacture of compound cooking fats. This class also includes:

- Manufacture of non-edible animal oils and fats;

- Extraction of oils from fish and dolphin;

- Production of oilcakes, cotton linters and other residual products of oil production.

Exclusion:

- Rendering and refining of lard and other edible animal fats, under class 1010 (Processing and preserving of meat and meat products);

- Wet corn milling, under class 10620 (Manufacture of starches and starch products);

- Production of essential oils, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Treatment of oil and fats by chemical processes, under class 20290 (Manufacture of other chemical products not elsewhere classified).

105 - 1050 - 10500: Processing of milk and dairy products

This class includes:

- Processing of fresh liquid milk, pasteurized milk, sterilized milk, homogenized milk and/or ultra heat treated milk;

- Processing of milk-based drinks;

- Manufacture of cream from fresh milk, pasteurized milk, sterilized milk or homogenized milk;

- Manufacture of dried or concentrated milk sweetened or not sweetened;

- Manufacture of milk or cream in solid form;

- Manufacture of butter;

- Manufacture of yoghurt;

- Manufacture of cheese or curd;

- Manufacture of whey;

- Manufacture of casein or lactose;

- Manufacture of ice cream and edible ice such as sorbet.

Exclusion:

- Production of raw milk (dairy cattle), under class 01410 (Raising of cattle);

- Production of raw milk (sheep, horse, goat, donkey, etc.), under class 01440 (Raising of goat and sheep)

- Production of non-dairy milk and cheese substitutes, under class 10790 (Manufacture of other food products not elsewhere classified);

- Activities of ice cream parlors, under class 5610 (Restaurant and mobile food service activities).

106: Milling and manufacture of flour

This class includes:

- Milling of raw flour or meal from grains or vegetables; milling, cleaning and polishing of rice; manufacture of flour mixes or doughs from these products.

This class also includes the activities of wet milling of corn and vegetables; manufacture of bran products.

1061: Milling and manufacture of raw flour

10611: Milling

This class includes the activities of rice milling: production of husked, milled, polished and parboiled rice.

10612: Manufacture of raw flour

This class includes:

- Manufacture of raw flours: wheat flour, oat flour, meal or pellets of wheat, rye, oats, corn and other cereal grains;

- Manufacture of rice flour;

- Vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts;

- Manufacture of cereal breakfast foods;

- Manufacture of flour mixes or prepared blended flour and dough for bread, biscuits and cakes.

Exclusion:

- Manufacture of potato flour and meal, under class 1030 (Processing and preserving of fruit and vegetables);

- Wet corn milling, under class 10620 (Manufacture of starches and starch products);

1062 - 10620: Manufacture of starches and starch products

This class includes:

- Manufacture of starches from rice, potatoes, maize, etc.

- Wet corn milling;

- Manufacture of glucose, artificial honey, inulin, etc.

- Manufacture of gluten;

- Manufacture of tapioca and tapioca by-products;

- Manufacture of corn oil.

Exclusion:

- Manufacture of lactose (milk sugar), under class 10500 (Processing of milk and dairy products);

- Production of cane sugar or beet sugar, under class 10720 (Manufacture of sugar).

107: Manufacture of other food products

This class includes the manufacture of bakery products, sugar and confectionery, noodles and similar products, prepared meals and dishes, coffee, tea, spices, perishable and special food products.

1071 - 10710: Manufacture of bakery products from flours

This class includes:

Manufacture of bakery products from flours, as follows:

- Manufacture of fresh, dry or chilled bakery products;

- Manufacture of bread and rolls;

- Manufacture of fresh pastry, cakes, pies, tarts, etc.

- Manufacture of rusk, biscuits and other dry bakery products;

- Manufacture of preserved pastries and rusk;

- Manufacture of sweet or salted snack products (cookies, crackers, pretzels, etc.);

- Manufacture of tortillas;

- Manufacture of chilled bakery products: pancakes, rolls, waffles, etc.

Exclusion:

- Manufacture of farinaceous products (pastas), under class 10740 (Manufacture of macaroni, noodles and similar products);

- Manufacture of potato snacks, under class 1030 (Processing and preserving of fruit and vegetables);

- Heating of bakery items for immediate consumption, under division 56 (Food and beverage services).

1072 - 10720: Manufacture of sugar

This class includes:

- Manufacture of refined sugar (sucrose) and sugar from sugar-bearing plants such as beet, maple, sugar palm;

- Manufacture of sugar syrups;

- Manufacture of molasses;

- Production of maple syrup and sugar.

Exclusion: Manufacture of glucose, glucose syrup and maltose, under class 10620 (Manufacture of starches and starch products);

1073 - 10730: Manufacture of cocoa, chocolate and confectionery

This class includes:

- Manufacture of cocoa, cocoa oil, cocoa butter, cocoa fat;

- Manufacture of chocolate and chocolate confectionery;

- Manufacture of confectionery: hard candies, white chocolate, chewing gum, nougats, fondant;

- Manufacture of chewing gum;

- Immersion of fruit, nuts and other parts of plants in sugar;

- Manufacture of aromatic confectionery and pastilles.

Exclusion: Manufacture of sucrose, under class 10720 (Manufacture of sugar).

1074 - 10740: Manufacture of macaroni, noodles and similar products

This class includes:

- Manufacture of pastas and noodles, whether or not cooked or stuffed;

- Manufacture of couscous;

- Manufacture of canned or frozen pasta products.

Exclusion: Production of soup containing pasta, under class 10790 (Manufacture of other food products not elsewhere classified);

1075 - 10750: Manufacture of prepared meals and dishes

This class includes the manufacture of ready-made (prepared and cooked) meals and dishes in frozen or canned form. Such meals and dishes are usually packaged and labeled for re-sale, except the preparation of meals for immediate consumption in a restaurant.

This class also includes:

- Manufacture of prepared dishes from poultry, frozen or fresh meat;

- Manufacture of canned stews and vacuum-prepared meals;

- Manufacture of other prepared meals (for lunch and dinner);

- Manufacture of dishes from frozen fish balls and small fish slices;

- Manufacture of dishes of vegetables;

- Manufacture of frozen pizza.

Exclusion:

- Wholesale trade of prepared meals and dishes, under group 463 (Wholesale of rice, food, beverages and tobacco);

- Retail trade of prepared food in stores under class 47110 (Retail sale in non-specialized stores with food, beverage or tobacco predominating) and under class 47210 (Retail sale of food in specialized stores);

- Activities of contractors providing in-flight meals, under class 56290 (Other food services).

1079 - 10790: Manufacture of other food products not elsewhere classified

This class includes:

- Roasting and percolation of coffee;

- Production of coffee products: soluble coffee, ground coffee, extracts and concentrates of coffee;

- Manufacture of coffee substitutes;

- Blending of tea and additives;

- Manufacture of extracts and preparations based on tea or additives;

- Manufacture of soup and broths;

- Manufacture of special foods, such as: nutrient-added meals, milk and nutritional supplements, infant formula, foods containing homogenized ingredients;

- Manufacture of spices, sauces and condiments such as mayonnaise, mustard flour and mustard;

- Manufacture of vinegar;

- Manufacture of artificial honey and candies;

- Manufacture of perishable prepared foods such as: sandwiches, pizza. This class also includes:

- Manufacture of herbal teas (mint, vervain, chamomile);

- Manufacture of brewer’s yeast;

- Manufacture of extracts and juices of meat, fish, crustaceans or molluscs;

- Manufacture of non-dairy milk and butter substitutes;

- Manufacture of egg products and egg albumin;

- Manufacture of food-grade salt, e.g. iodized salt, from purchased salt;

- Manufacture of artificial concentrates.

Exclusion:

- Growing of spice crops, under group 0128 ( Growing of spice and pharmaceutical crops);

- Manufacture of inulin, under class 10620 (Manufacture of starches and starch products);

- Manufacture of frozen pizza, under class 10750 (Manufacture of prepared meals and dishes);

- Manufacture of spirits, beer, wine and soft drinks, under division 11 (Manufacture of beverages);

- Manufacture of botanical products for pharmaceutical use, under class 2100 (Manufacture of drugs, medical chemical and pharmaceutical products).

108 - 1080 - 10800: Manufacture of feeds for cattle, poultry and aquatic animals

This class includes:

- Manufacture of prepared feeds for pets, including dogs, cats, birds, fish, etc.

- Manufacture of prepared feeds for farm animals, including animal feed concentrates and feed supplements;

- Preparation of unmixed feeds for farm livestock.

This class also includes the activities of treating of slaughter waste to produce animal feeds.

Exclusion:

- Production of animal feeds from fish meal, under class 1020 (Processing and preserving of aquatic products and related derivative products);

- Production of oilseed cake, under class 1040 (Manufacture of vegetable and animal oils and fats);

- Activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds under class 1040 (Manufacture of vegetable and animal oils and fats), or grain milling residues under class 1061 (Milling and manufacture of raw flour).

11: MANUFACTURE OF BEVERAGES

This division includes the manufacture of non-alcoholic beverages and mineral water; manufacture of alcoholic beverages mainly through fermentation; manufacture of beer and wine; manufacture of alcoholic beverages through distillation.

Exclusion:

- Production of juices of fruit and vegetables, under class 1030 (Processing and preserving of fruit and vegetables);

- Manufacture of milk-based drinks, under class 10500 (Processing of milk and dairy products);

- Manufacture of coffee and tea, under class 10790 (Manufacture of other food products not elsewhere classified);

110: Manufacture of beverages

1101 - 11010: Distilling, rectifying and blending of spirits

This class includes:

- Manufacture of distilled or blended spirits: whisky, gin, liqueur, mixed drinks, etc.

- Blending of distilled spirits;

- Production of neutral spirits.

Exclusion:

- Manufacture of denatured ethyl alcohol, under class 20110 (Manufacture of basic chemicals);

- Manufacture of non-distilled alcoholic beverages, under class 11020 (Manufacture of wines) and class 11030 (Manufacture of beer and malt);

- Bottling and labeling, under group 463 (Wholesale of rice, food, beverages and tobacco), if performed as part of wholesale, or under class 82920 (Packaging services) if performed on a fee or contract basis.

1102 - 11020: Manufacture of wines

This class includes:

- Manufacture of wine;

- Manufacture of sparkling wine;

- Manufacture of wine from concentrate grape must;

- Manufacture of fermented but non-distilled alcoholic beverages: sake, cider, perry, mead, other fruit wines and mixed beverages containing alcohol;

- Manufacture of vermouth and similar drinks.

This class also includes:

- Blending of wines;

- Manufacture of low-alcohol or non-alcoholic wine.

Exclusion:

- Manufacture of vinegar, under class 10790 (Manufacture of other food products not elsewhere classified);

- Bottling and labeling, under group 463 (Wholesale of rice, food, beverages and tobacco), if performed as part of wholesale, or under class 82920 (Packaging services) if performed on a fee or contract basis.

1103 - 11030: Manufacture of beer and malt

This class includes:

- Manufacture of malt liquors such as beer and dark beer.

- Manufacture of malt.

- Manufacture of low-alcohol or non-alcoholic beer.

1104: Manufacture of non-alcoholic beverages and mineral water

11041: Manufacture of mineral water and bottled water

This class includes the manufacture of natural mineral waters and other bottled waters.

11042: Manufacture of non-alcoholic beverages

This class includes:

- Manufacture of non-alcoholic beverages, except non-alcoholic beer and wine;

- Manufacture of soft drinks;

- Manufacture of non-alcoholic sweetened waters or related powders: lemonade, orangeade, cola, fruit drinks, tonic waters, etc.

Exclusion:

- Production of juices of fruit and vegetables, under class 1030 (Processing and preserving of fruit and vegetables);

- Manufacture of milk-based drinks, under class 10500 (Processing of milk and dairy products);

- Manufacture of coffee, tea and additives, under class 10790 (Manufacture of other food products not elsewhere classified);

- Production of non-alcoholic wine, under class 11020 (Manufacture of wines).

- Manufacture of non-alcoholic beer, under class 11030 (Manufacture of beer and malt);

- Bottling and labeling, under group 463 (Wholesale of rice, food, beverages and tobacco), if performed as part of wholesale, or under class 82920 (Packaging services) if performed on a fee or contract basis.

12: MANUFACTURE OF TOBACCO PRODUCTS

This division includes the activities of processing of tobacco into a form suitable for final consumption.

120 - 1200: Manufacture of tobacco products

12001: Manufacture of tobacco

This class includes:

- Manufacture of tobacco and tobacco products such as: cigarettes;

- Manufacture of homogenized or reconstituted tobacco.

Exclusion: Growing or preliminary processing of tobacco, under class 01150 (Growing of tobacco or aztec tobacco).

12009: Other manufacture of tobacco

This class includes:

- Stemming and drying of tobacco;

- Manufacture of cigars, pipe tobacco, chewing tobacco, roll-up tobacco.

13: MANUFACTURE OF TEXTILES

This division includes the production of textile fibers, textile weaving, fishing of textiles, manufacture of textile articles, except apparel (e.g. household fabric articles, linen, rugs, cordages, etc.) Growing of natural fibers is covered under division 01 (Agriculture and related services) while manufacture of synthetic fibers is a chemical process classified in class 20300 (Manufacture of man-made fibers). Manufacture of wearing apparel is covered in division 14 (Manufacture of wearing apparel).

131: Spinning, weaving and finishing of textiles

This group includes the manufacture of textile products, which consists of preparatory operations, textile fiber spinning and textile weaving. Products can be composed of various raw materials such as silk, wool, fibers of animal or vegetable origin or man-made fibers, paper or glass, etc.

This group also includes the activities of finishing of textiles and wearing apparel, i.e. bleaching, dyeing, sewing and similar activities.

1311 - 13110: Spinning of textile fibers

This class includes:

- Preparatory operations concerning textile fibers: spinning and weaving of fibers; degreasing and carbonizing of wool, dyeing of wool fleece; carding and combing of fibers of animal, vegetable or man-made origin;

- Reeling and production of yarn for weaving or sewing for trade or further processing;

- Texturizing, twisting, folding and dipping of synthetic or artificial fibers;

- Manufacture of broad cotton fabrics, wool fabrics, silk fabrics and flax linen fabrics, including artificial or synthetic fibers;

- Manufacture paper yarn.

Exclusion:

- Preparatory operations carried out in combination with agriculture or farming, under division 01 (Agriculture and related services);

- Nursing of plants bearing textile fibers (jute, flax, coir, etc.), under class 01160 (Growing of fiber crops);

- Cotton ginning, under class 01630 (Post-harvest crop activities);

- Manufacture of synthetic or artificial fibers or single yarns (including high-tenacity yarn and carpet yarn) of synthetic or artificial fibers, under class 20300 (Manufacture of man-made fibers);

- Manufacture of glass fibers, under class 23100 (Manufacture of glass and glass products).

1312 - 13120: Weaving of textiles

This class includes:

- Manufacture of broad woven cotton fabrics and other woven or embroidered fabrics from synthetic or man-made yarns

- Manufacture of other broad woven fabrics from flax, ramie, jute and special fibers;

- Manufacture of wool peach, chenille fabrics, terrycloth, gauze;

- Manufacture of woven fabrics of glass fibers;

- Manufacture of woven fabrics of carbon and aramid threads;

- Manufacture of imitation fur by weaving.

Exclusion:

- Manufacture of woven fabric flooring, under class 13230 (Manufacture of carpets and rugs);

- Manufacture of non-woven felts and fabrics, under class 13290 (Manufacture of other textiles not elsewhere classified);

- Manufacture of narrow woven fabrics, under class 13290 (Manufacture of other textiles not elsewhere classified);

- Manufacture of knitted and crocheted fabrics, under class 13210 (Manufacture of knitted, crocheted and non-woven fabrics).

1313 - 13130: Finishing of textiles

This class includes:

- Bleaching or dyeing of woven fabrics, yarns and textile articles, including wearing apparel;

- Dressing, dyeing, steaming, shrinking, mending, mercerizing of fabrics and textile articles, including wearing apparel;

- Bleaching of jeans;

- Pleating and similar work on textile articles;

- Waterproofing, coating, rubberizing or impregnating of fabrics;

- Screen printing on garments and textile articles.

Exclusion: Manufacture of textile fabrics impregnated or coated with rubber as the main constituent, under class 22120 (Manufacture of other rubber products).

132: Manufacture of other textiles

This class includes the manufacture of products from textiles, except wearing apparel. Such products include made-up textile articles, carpets and rugs, rope, pillow fabrics and trimmings, etc.

1321 - 13210: Manufacture of knitted and crocheted fabrics

This class includes:

- Manufacture and processing of wool fabrics:

+ Pile and terrycloth,

+ Net and window furnishing fabrics knitted on Raschel or similar machines,

+ Other knitted or crocheted fabrics

- Manufacture of imitation fur by knitting.

Exclusion:

- Manufacture of net and window furnishing fabrics of lace knitted on Raschel or similar machines, under class 13290 (Manufacture of other textiles not elsewhere classified).

- Manufacture of knitted and sewn garments and trimmings, under class 14300 (Manufacture of knitted and crocheted apparel).

1322 - 13220: Manufacture of made-up textiles (except wearing apparel)

This class includes:

- Manufacture of made-up articles of any textile materials, including wool fabrics:

+ Blankets and travelling rugs,

+ Bed linen, table linen or kitchen linen,

+ Quilts, eiderdowns, cushions, pillows and sleeping bags.

- Manufacture of made-up textile articles such as:

+ Curtains, valances, blinds, bedspreads, furniture or machine covers,

+ Tarpaulins, tents, camping goods, sails, loose covers for cars, machines or furniture,

+ Flags, banners, pennants, etc.

+ Dust cloths, dishcloths and similar articles, life jackets, parachutes,

This group also includes:

- Manufacture of electric blankets;

- Manufacture of hand-woven tapestries;

- Manufacture of tire covers.

Exclusion: Manufacture of textile articles for technical use, under class 13290 (Manufacture of other textiles not elsewhere classified);

1323 - 13230: Manufacture of carpets and rugs

This class includes:

- Manufacture of textile floor coverings: carpets, rugs, mats;

- Manufacture of floor coverings of needle loom felt.

Exclusion:

- Manufacture of mats of plaiting materials, under class 1629 (Manufacture of other products of wood; manufacture of articles of bamboo, straw and plaiting materials);

- Manufacture of floor coverings from plastics, rubber and plaiting materials, under class 1629 (Manufacture of other products of wood; manufacture of articles of bamboo, straw and plaiting materials);

- Manufacture of linoleum and resilient floor coverings, under class 2220 (Manufacture of plastics products).

1324 - 13240: Manufacture of cordages and nets

This class includes:

- Manufacture of twine, cordage, braided rope and cables of textile fibers or similar fibers, whether or not impregnated, coated or sheathed with rubber or plastics;

- Manufacture of knotted nets of cordage, twine or braided rope;

- Manufacture of products of netting or cordage: fishing nets, ships’ fenders, cables and cordages with metal rings, slings, cushions, etc.

Exclusion:

- Manufacture of hairnets, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Production of wire rope, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

1329 - 13290: Manufacture of other textiles not elsewhere classified

This class includes:

Activities related to the manufacture of textiles or textile products not specified elsewhere in division 12 or 13.

This class includes:

- Manufacture of narrow woven fabrics, including warp-less fabrics that consist of weft assembled by means of an adhesive,

- Manufacture of labels, banners, etc.

- Manufacture of ornamental trimmings: pompons, tassels,

- Manufacture of felt,

- Manufacture of tulles and other net fabrics, of laces in roll, piece, in strips or in motifs.

- Manufacture of fabrics impregnated, coated or laminated with plastics,

- Manufacture of metalized yarn, rope and rubber cord covered with textile material, textile yarn coated, covered or sheathed with rubber or plastics,

- Manufacture of tyre cord fabrics of high-tenacity man-made yarn,

- Manufacture of treated or coated fabrics: hunting clothing, sailcloth, tent fabrics, painter’s canvass, buckram and stiffened fabrics, etc.

- Manufacture of other textile articles: lamp wicks, gas mantle fabrics,

- Manufacture of gas mantels, hosepiping, conveyor belts or belting (whether or not reinforced with metal or other materials, strained cloth,

- Manufacture of machine covers,

- Manufacture of pressure-sensitive cloth,

- Manufacture of oil panting canvas and tracing cloth,

- Manufacture of shoe lace,

- Manufacture of powder puffs and gloves.

Exclusion:

- Manufacture of floor coverings, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

- Manufacture of textile wadding and articles of wadding: bath towel or sanitary pads, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

- Manufacture of conveyor belts or transmission belts of textile fabric, rope or cordage covered or coated with rubber as the main constituent, under class 22120 (Manufacture of other rubber products);

- Manufacture of plates, sheets or pieces of rubber combined with textiles for reinforcing purpose, under class 22120 (Manufacture of other rubber products) or class 2220 (Manufacture of plastics products);

- Production of garments of metal wire, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

14: MANUFACTURE OF WEARING APPAREL

This division includes the activities of tailoring (ready-to-wear or made-to-measure) in all materials (e.g. leather, fabric, knitted or crocheted fabrics) of all items of clothing (e.g. outerwear or underwear for men, women and children; work or casual clothing, urban clothing, etc.) and accessories. There is no distinction made between clothing for adults and for children, or between modern and traditional clothing.

141 - 1410 - 14100: Manufacture of wearing apparel (except fur apparel)

This class includes:

- Manufacture of wearing apparel using materials of any kind, which may be coated, impregnated or rubberized;

- Manufacture of wearing apparel made of leather or composition leather, including leather accessories for industrial work such as leather aprons;

- Manufacture of protective clothing;

- Manufacture of outerwear made of wool fabric, knitted or crocheted fabrics or other types for women, men and children: coats, jackets, suits, trousers, skirts, etc.

- Manufacture of underwear and nightwear made of wool fabric, knitted or crocheted fabrics for men, women and children: shirts, T-shirts, shorts, tight shorts, pajamas, nightdresses, blouses, undershirt, corsets, etc.

- Manufacture of babies’ garments, swimwear, ski suits;

- Manufacture of hats and caps;

- Manufacture of other clothing accessories: gloves, belts, cravats, hairnets, shawls;

- Manufacture of festival costumes;

- Manufacture of headgear of fur skins;

- Manufacture of footwear of textile material without applied soles;

- Manufacture of parts of the products listed.

Exclusion:

- Manufacture of wearing apparel of fur skins (except headgear), under class 14200 (Manufacture of articles of fur);

- Manufacture of footwear, under class 15200 (Manufacture of footwear);

- Manufacture of wearing apparel of rubber or plastics not assembled by stitching but merely by fastening, under class 22120 (Manufacture of other rubber products) and class 22209 (Manufacture of other plastics products);

- Manufacture of leather sports gloves and sports headgears, under class 32300 (Manufacture of sports goods);

- Manufacture of safety headgear (except sports headgear), under class 32900 (Other manufacturing not elsewhere classified);

- Manufacture of fire resistant and protective safety clothing, under class 32900 (Other manufacturing not elsewhere classified);

- Repair of wearing apparel, under class 95290 (Repair of other personal and household goods).

142 - 1420 - 14200: Manufacture of articles of fur

This class includes:

Manufacture of articles made of fur skins:

+ Wearing apparel and clothing accessories,

+ Assemblies of fur skins such as mats, plates, strips, etc.

+ Other by-products of fur skins such as rugs, pouffes, industrial polishing cloths.

Exclusion:

- Production of fur skins, under class 14200 (Manufacture of articles of fur);

- Production of raw hides and skins, under class 1010 (Processing and preserving of meat and meat products);

- Production of imitation furs (woven or knitted long-hair clothing), under class 13110 (Spinning of textile fibers) and class 13120 (Weaving of textiles);

- Manufacture of fur hats, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of apparel trimmed with fur, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Dressing and dyeing of fur, under class 15110 (Tanning and dressing of leather; dressing and dyeing of fur);

- Production of boots or shoes containing fur parts, under class 15200 (Manufacture of footwear);

143 - 1430 - 14300: Manufacture of knitted and crocheted apparel

This class includes:

- Manufacture of knitted or crocheted wearing apparel or other made-up articles knitted or crocheted directly into shape: pullovers, sweaters, cardigans, and similar articles;

- Manufacture of hosiery, including tights, pantyhose and socks.

Exclusion: Manufacture of knitted and crocheted fabrics, under class 13210 (Manufacture of knitted, crocheted and non-woven fabrics).

15: MANUFACTURE OF LEATHER AND RELATED PRODUCTS

This division includes the activities of dressing and dyeing of fur, transformation of hides into leather by tanning, fabrication of leather into products for final consumption. It also includes the manufacture of similar products from other materials (artificial leathers or leather substitutes), such as rubber footwear or textile luggage. The products made from leather substitutes are included in this division since they are made in ways similar to those in which leather products are made (e.g. luggage). They are often produced in the same unit.

151: Tanning and dressing of leather; manufacture of luggage, handbags, saddle; dressing and dyeing of fur

This class includes the manufacture of leather, fur and products thereof.

1511 - 15110: Tanning and dressing of leather; dressing and dyeing of fur

This class includes:

- Tanning and dyeing of hides and skins;

- Manufacture of dressed leather of chamois, dressed parchment of sheep or goat skin, patent leather or rubberized leather.

- Manufacture of composition leather;

- Scraping, combing, tanning, bleaching, shearing, plucking and dyeing of skins and hides.

Exclusion:

- Production of hides and skins as part of ranching, under group 014 (Animal husbandry)

- Production of hides and skins as part of slaughtering, under class 1010 (Processing and preserving of meat and meat products);

- Manufacture of leather apparel, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Production of artificial leather not based on natural leather, under class 22120 (Manufacture of other rubber products) and class 2220 (Manufacture of plastics products).

1512 - 15120: Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness

This class includes:

- Manufacture of luggage, handbags and similar articles made of leather, composition leather or any other materials such as plastic, textile materials, vulcanized fiber or paperboard, provided that such materials undergo the same technology for leather processing;

- Manufacture of saddle and harness;

- Manufacture of non-metallic watch bands (e.g. fabric, leather, plastic);

- Manufacture of other articles of leather or composition leather: safety belt, bags, etc.

- Manufacture of leather shoe-lace;

- Manufacture of horse whips and riding crops.

Exclusion:

- Manufacture of leather apparel, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of leather gloves and hats, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of footwear, under class 15200 (Manufacture of footwear);

- Manufacture of bicycle saddles, under class 30920 (Manufacture of bicycles and invalid carriages);

- Manufacture of watch bands of precious metals, under class 32110 (Manufacture of jewellery and related articles);

- Manufacture of watch bands of non-precious metals, under class 32120 (Manufacture of jewellery and related articles);

- Manufacture of linemen’s safety belts and other belts for occupational use, under class 32900 (Other manufacturing not elsewhere classified).

152 - 1520 -15200: Manufacture of footwear

This class includes:

- Manufacture of footwear for all purposes, of any material, by any process including moulding;

- Manufacture of leather parts of footwear: production of toe caps and parts of uppers, outer and inner soles;

- Manufacture of gaiters, leggings and similar articles.

Exclusion:

- Manufacture of footwear of textile material without applied sole, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of plastic parts of footwear, under class 2220 (Manufacture of plastics products)

- Manufacture of rubber boots, rubber shoes, soles and other footwear parts of rubber, under class 22120 (Manufacture of other rubber products);

- Manufacture of wooden shoe parts (e.g. lasts and heels), under class 1629 (Manufacture of other products of wood; manufacture of articles of bamboo, straw and plaiting materials).

16: WOOD PROCESSING AND MANUFACTURE OF PRODUCTS OF WOOD AND BAMBOO (EXCEPT FURNITURE); MANUFACTURE OF ARTICLES OF STRAW AND PLAITING MATERIALS

This division includes the manufacture of wood products, such as: lumber, plywood, veneers, wooden containers, wood flooring, wood trusses and prefabricated wood buildings. The processes of production include sawing, planing, shaping, laminating and assembling of wood products. Such processes start from cutting of logs into bolts or lumber that are then cut further or shaped by lathes or other shaping tools. Lumber or transformed wood shapes may be subsequently planed or smoothed and assembled into finished products, such as wooden containers.

Exclusion: Manufacture of furniture, under class 3100 (Manufacture of furniture), or installation of wooden fittings and similar articles, under class 43300 (Building completion and finishing).

161 - 1610: Sawing, milling, planing and preserving of wood

16101: Sawmilling and planing of wood

This class includes:

- Sawing, milling, planing and machining of wood.

- Slicing, peeling or chipping logs.

- Manufacture of wooden railway sleepers.

- Manufacture of unassembled wooden flooring.

- Manufacture of wood wool, wood flour, chips and particles.

16102: Preserving of wood

This class includes:

- Drying of wood.

- Impregnation or chemical treatment of wood with preservatives or other materials.

Exclusion:

- Logging and production of wood in the rough, under class 02210 (Logging)

- Manufacture of thin veneer sheets for use in plywood, boards and panels, under class 16210 (Manufacture of veneer, plywood and veneer panels).

- Manufacture of shingles and shakes, beadings and mouldings, under class 16220 (Manufacture of builders’ carpentry and joinery).

162: Manufacture of products of wood, bamboo (except furniture), straw and plaiting materials

This class includes the manufacture of products (e.g. basic shapes and assembled products) of wood, bamboo, straw and plaiting materials.

1621 - 16210: Manufacture of veneer, plywood and veneer panels

This class includes:

- Manufacture of veneer sheets thin enough to be used for veneering or making plywood or for other purposes:

+ Smoothed, dyed, coated, impregnated and reinforced sheets (with paper or fabric backing),

+ In form of motifs,

- Manufacture of plywood, veneer panels and similar wood boards and sheets,

- Manufacture of particle board or fiberboard.

- Manufacture of densified wood and heat-insulating glass materials;

- Manufacture of glue laminated wood and laminated veneer wood.

1622 - 16220: Manufacture of builders’ carpentry and joinery 

This class includes:

- Manufacture of wooden goods intended to be used primarily in the construction industry:

+ Rafter, beam, struts,

+ Prefabricated wooden roof trusses that are glue-laminated or metal-connected.

+ Doors, windows, shutters, their frames, whether or not containing metal fittings such as hinges, locks, etc.

+ Stairs, railings,

+ Wooden shingles and shakes, beadings, mouldings,

+ Parquet floor blocks, strips assembled into panels.

- Manufacture of prefabricated buildings or elements thereof, predominantly of wood;

- Manufacture of wooden mobile homes;

- Manufacture of wooden parts (except free standings).

Exclusion:

- Manufacture of unassembled wooden flooring, under class 1610 (Sawmilling and planing of wood);

- Manufacture of kitchen cabinets, bookcases, wardrobes, etc., under class 3100 (Manufacture of furniture);

- Manufacture of freestanding partitions, under class 3100 (Manufacture of furniture).

1623 - 16230: Manufacture of wood packaging

This class includes:

- Manufacture of wooden cases, boxes, crates, drums and similar wood packings;

- Manufacture of pallets, box pallets and other load boards of wood;

- Manufacture of barrels, vats, tubs and other wooden containers;

- Manufacture of wooden cable-drums.

Exclusion:

- Manufacture of wooden luggage, under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of cases of plaiting materials, under class 1629 (Manufacture of other products of wood; manufacture of articles of bamboo, straw and plaiting materials);

1629: Manufacture of other products of wood, bamboo, straw and plaiting materials

16291: Manufacture of other products of wood

This class includes:

- Manufacture of various wood products:

+ Handles and bodies for tools, brooms, brushes,

+ Boot or shoe last and tree, or clothes hangers,

+ Household utensils and kitchenware of wood,

+ Wooden statuettes and ornaments, wood marquetry, inlaid wood,

+ Wooden cases for jewellery and similar articles of wood,

+ Wooden spools, cops, bobbins, sewing thread reels, and similar articles of wooden silk winders,

+ Other articles of woods.

- Manufacture of fire logs, made of pressed wood or substitute materials like coffee ground or soybean ground.

- Manufacture of wooden mirror frames or picture frames;

- Manufacture of frames for oil painting canvases;

- Manufacture of wooden shoe parts (e.g. heels and lasts);

- Manufacture of handles for umbrellas, canes and similar items;

- Manufacture of blocks for the production of smoking pipes.

16292: Manufacture of other forest products (except wood), sedge and plaiting materials

This class includes:

- Processing of natural and agglomerated cork;

- Manufacture of articles of natural or agglomerated cork, including floor coverings;

- Manufacture of plaits and products of plaiting materials, e.g. mats, matting, cases, screens;

- Manufacture of basket-ware and wickerwork.

Exclusion:

- Manufacture of mats or matting of textile materials, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

- Manufacture of luggage trunks, under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of wooden footwear, under class 15200 (Manufacture of footwear);

- Manufacture of matches, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of clock cases, under class 26520 (Manufacture of watches and clocks);

- Manufacture of spools and bobbins in a textile machine, under class 28260 (Manufacture of machinery for textile, apparel and leather production);

- Manufacture of furniture, under class 3100 (Manufacture of furniture);

- Manufacture of wooden toys, under class 32400 (Manufacture of games and toys);

- Manufacture of brushes and brooms, under class 32900 (Other manufacturing not elsewhere classified);

- Manufacture of small caskets, under class 32900 (Other manufacturing not elsewhere classified);

17: MANUFACTURE OF PAPER AND PAPER PRODUCTS

This division includes:

Manufacture of pulp, paper or 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 normally three activities: Manufacture of pulp involves separating cellulose fibers from impure wood or used paper. Manufacture of paper involves matting fibers into a sheet. Products of paper and other materials are made by various cutting and shaping techniques, including coating and laminating activities. Paper articles may be printed (e.g. wallpaper, gift wrap), etc.

The production of pulp, paper and paperboard is included in class 1701 (Manufacture of pulp, paper and paperboard).

170: Manufacture of paper and paper products

1701 - 17010: Manufacture of pulp, paper and paperboard

This class includes:

- Manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes;

- Manufacture of cotton-linters pulp;

- Removal of ink and manufacture of pulp from waste paper;

- Manufacture of paper and paperboard through high-technology processes.

- Processing of paper and paperboard:

+ Coating, covering and impregnating of paper and paperboard,

+ Manufacture of crinkled paper,

+ Manufacture of laminated sheets of paper and paperboard,

- Manufacture of handmade paper;

- Manufacture of newsprint and printing or writing paper;

- Manufacture of cellulose wadding and webs of cellulose fibers;

- Manufacture of carbon paper or stencil paper in rolls or large sheets.

Exclusion:

- Production of corrugated paper and paperboard, under class 1702 (Manufacture of pulp, paper and paperboard).

- Production of further-processed articles of paper, paperboard or pulp, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

- Production of coated or impregnated paper, where the coating or impregnant is the main ingredient, under class in which Manufacture of the coating or impregnant is included;

- Production of abrasive paper, under class 23990 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of life preservers, under class 32900 (Other manufacturing not elsewhere classified);

1702: Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

17021: Manufacture of containers of paper and paperboard

This class includes:

- Manufacture of containers of corrugated paper or paperboard (with folds for storage of glassware);

- Manufacture of containers of solid board;

- Manufacture of other containers of paper and paperboard;

- Manufacture of paper sacks;

- Manufacture of office file boxes and similar articles.

Exclusion: Production of envelopes, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

17022: Manufacture of corrugated paper and paperboard

This class includes:

- Manufacture of corrugated paper and paperboard.

- Manufacture of containers made of corrugated paper or paperboard.

Exclusion: Production of moulded or pressed articles of paper pulp, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

1709 - 17090: Manufacture of other articles of paper and paperboard not elsewhere classified

This class includes:

- Manufacture of personal hygiene and household paper and cellulose wadding:

+ Toilet paper.

+ Serviettes, napkin paper, tower,

+ Sanitary pads and sanitary towels, infant’s paper diapers,

+ Cups, dishes and trays.

- Manufacture of textile wadding and articles of wadding: sanitary towels, sanitary pads;

- Manufacture of printing and writing paper ready for use;

- Manufacture of computer printout paper ready for use;

- Manufacture of self-copy paper ready for use;

- Manufacture of duplicator stencils and carbon paper ready for use;

- Manufacture of gummed or adhesive paper ready for use;

- Manufacture of envelopes and postcards;

- Manufacture of registers, accounting books, binders, albums and similar educational and commercial stationery;

- Manufacture of boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery;

- Manufacture of wallpaper and similar wall coverings, including plastic-coated and textile wallpaper;

- Manufacture of labels;

- Manufacture of filter paper and paperboard;

- Manufacture of paper and paperboard bobbins and cops;

- Manufacture of egg trays and other moulded pulp packaging products;

- Manufacture of paper novelties;

- Manufacture of joss papers.

Exclusion:

- Production of broad paper or paperboard, under class 17010 (Manufacture of pulp, paper and paperboard).

- Printing on paper products, under class 18110 (Printing);

- Manufacture of playing cards, under class 32400 (Manufacture of games and toys);

- Manufacture of games and toys of paper or paperboard, under class 32400 (Manufacture of games and toys);

18: PRINTING AND REPRODUCTION OF RECORDED MEDIA

This division includes:

Printing of products, such as newspapers, books, periodicals, greeting cards, business forms and other materials, as well as relevant support activities such as bookbinding, plate-making services and data imaging. The support activities included in this division are an integral part of the printing industry for products (printing plates, bound books, computer disks or files).

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, 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 non-impact printing).

Printing and publishing can be carried out by the same unit (e.g. a newspaper).

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

Exclusion: Publishing activities under division 58 (Publishing activities). 181: Printing and related services

This group includes the activities of printing of products, such as newspapers, books, periodicals, greeting cards, business forms and other materials, as well as associated support activities such as bookbinding, plate-making services and data imaging. Printing can be done using various techniques and on different materials.

1811 - 18110: Printing

This class includes:

- Printing of newspapers, magazines and other periodicals, books and brochures, music manuscripts, maps, atlases, posters, advertising catalogues, prospectuses and other printed advertising, postage stamps, taxation stamps, documents, cheques and other security papers, diaries, calendars, business forms and other commercial printed matter, personal stationery and other printed matter by letterpress, offset, flexographic, lithographic and other printing presses, duplication machines, computer printers, embossers;

- Printing directly onto textiles, plastics, metal, wood and ceramics;

- The material printed is copyrighted.

This class also includes the activities of printing on labels or tags (lithographic, gravure printing, flexographic printing, etc.)

Exclusion:

- Silk screen printing (including thermal printing) on wearing apparel, under class 13130 (Finishing of textiles);

- Manufacture of paper articles, such as binders, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

- Publishing of printed matter, under group 581 (Publishing of books, periodicals and other publishing activities);

- Photocopying of documents, under class 8219 (Photocopying, document preparation and other specialized office support activities).

1812 - 18120: Printing and related services

This class includes:

- Binding of printed sheets into books, magazines, brochures, catalogues, etc., by folding, assembling, stitching, gluing, collating (pages), basting, adhesive binding, trimming, gold stamping;

- Composition, typesetting, phototypesetting, pre-press data input including scanning and optical character recognition, electronic make-up;

- Plate-making services including image-setting and plate-setting (for letterpress and offset printing)

- Engraving or etching of cylinders for gravure;

- Direct processing of plate to plate (including photopolymer plates);

- Preparation of plates and dyeing for relief of stamping or printing;

- Production of printing proofs;

- Artistic works including preparation of litho stones and prepared woodblocks (a wooden board used as printout);

- Production of reprographic products;

- Design of printing products such as sketches, layouts, dummies;

- Other graphic activities such as die-sinking, die-stamping, Braille copying, punching and drilling, embossing, varnishing and laminating, collating and insetting, creasing.

182 - 1820 - 18200: REPRODUCTION OF RECORDED MEDIA

This class includes:

- Reproduction from master copies of gramophone records, compact discs and music tapes;

- Reproduction from master copies of video recordings, magnetic discs and video tapes;

- Reproduction from master copies of software and data on discs and tapes.

Exclusion:

- Reproduction of printed matter, under class 18110 (Printing);

- Publishing of software, under class 58200 (Software publishing);

- Production and distribution of motion pictures, video discs and movies on DVD or similar media, under classes 5911 (Motion picture, video and television program production activities) , 5912 (Post-production activities) and 5913 (Motion picture, video and television program distribution activities);

- Production of master copies of sound recordings or other audio materials, under class 59130 (Motion picture, video and television program distribution activities);

- Reproduction of films for theatrical distribution, under class 59200 (Sound recording and music publishing activities).

19: MANUFACTURE OF COKE AND REFINED PETROLEUM PRODUCTS

This division includes the transformation of crude petroleum and coal into usable products. The dominant manufacturing process is petroleum refining, which involves the separation of crude petroleum into component products through such techniques as cracking and distillation.

This division also includes the manufacture of bearing similar characteristics (e.g. coke, butane, propane, oil, petrol, etc.) as well as processing services (e.g. custom refining). Manufacture of gases such as ethane, propane and butane as products of petroleum refineries.

Exclusion:

Manufacture of such gases in other units and of basic chemicals, under class 20110 (Manufacture of basic chemicals); manufacture of industrial gases, under class 20110 (Manufacture of basic chemicals); extraction of natural gas (methane, ethane, butane or propane), under class 06200 (Extraction of natural gas) and manufacture of fuel gas except petroleum gases (e.g. coal gas, water gas, producer gas) under class 35200 (Manufacture of gas; distribution of gaseous fuels through mains). Manufacture of petrochemicals from refined petroleum is classified in division 20 (Manufacture of chemicals and chemical products).

191 - 1910 -19100: Manufacture of coke oven products

This class includes:

- Operation of coke ovens;

- Production of coke and semi-coke;

- Production of pitch and pitch coke;

- Production of coke oven gas;

- Production of crude gas and asphalt;

- Distillation of coke.

192 - 1920 - 19200: Manufacture of refined petroleum products

This class includes:

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.

This class includes:

- Production of motor fuel: gasoline, kerosene, etc.

- Production of fuel: light, medium and heavy fuel oil, refinery gases such as ethane, propane, butane, etc.

- Manufacture of oil-based lubricating oils or greases, including those from waste oil;

- Manufacture of products for the petrochemical industry and for the production of road coverings;

- Manufacture of various products: white spirit, Vaseline, paraffin wax, petroleum jelly, etc.

- Manufacture of hard-coal and lignite fuel briquettes;

- Manufacture of petroleum briquettes;

- Blending of biofuels, i.e. blending of alcohols with petroleum.

20: MANUFACTURE OF CHEMICALS AND CHEMICAL PRODUCTS

This division includes:

The transformation of organic and inorganic raw materials by a chemical process towards 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 made by further processing of basic chemicals, which make up the remaining industry classes.

201: Manufacture of basic chemicals, fertilizers and nitrogen compounds, plastics and synthetic rubber in primary forms

This class includes the production of basic chemicals, fertilizers and nitrogen compounds, plastics and synthetic rubber in primary forms.

2011 - 20110: Manufacture of basic chemicals

This class includes the manufacture of chemicals through basic processes, such as thermal cracking and distillation. The output of these processes is usually separate chemical elements or separate chemically defined compounds.

This class includes:

- Manufacture of liquefied or compressed inorganic industrial or medical gases:

+ Elemental gases,

+ Liquid or compressed air,

+ Refrigerant gases,

+ Mixed industrial gases,

+ Inert gases such as carbon dioxide,

+ Isolating gases.

- Manufacture of dyes and pigments from any source in basic form or as concentrate;

+ Manufacture of chemical elements,

+ Manufacture of inorganic acids except nitric acid,

+ Manufacture of alkalis, lyes and other inorganic bases except ammonia.

+ Manufacture of other organic compounds.

+ Manufacture of basic organic chemicals:

+ Acyclic hydrocarbons, saturated or unsaturated,

+ Cyclic hydrocarbons, saturated or unsaturated,

+ Acyclic and cyclic alcohols,

+ mono-carboxylic and polycarboxylic acids, including acetic acid,

+ Other oxygen-function compounds, including aldehydes, ketones, quinones and dual or poly oxygen-function compounds,

+ Synthetic glycerol,

+ Nitrogen-function organic compounds, including amines,

+ Fermentation of sugar, cereals or the like to produce alcohol and esters,

+ Other organic compounds, including wood distillation products (e.g. charcoal).

- Manufacture of distilled water;

- Manufacture of synthetic aromatic products;

- Roasting of iron pyrites.

This group also includes:

- Manufacture of products of the same kind to be used as fluorescent brightening agents;

- Enrichment of uranium and thorium ores.

Exclusion:

- Extraction of methane, ethane, butane or propane, under class 06200 (Extraction of natural gas);

- Manufacture of fuel gases such as ethane, butane or propane in a petroleum refinery, under class 19200 (Manufacture of refined petroleum products);

- Manufacture of nitrogenous fertilizers and nitrogen compounds, under class 20120 (Manufacture of fertilizers and nitrogen compounds);

- Manufacture of ammonia, under class 20120 (Manufacture of fertilizers and nitrogen compounds);

- Manufacture of ammonium chloride, under class 20120 (Manufacture of fertilizers and nitrogen compounds);

- Manufacture of nitrites and nitrates of potassium, under class 20120 (Production of fertilizers and nitrogen compounds);

- Manufacture of ammonium carbonates, under class 20120 (Manufacture of fertilizers and nitrogen compounds);

- Manufacture of plastics in primary forms, under class 2013 (Manufacture of plastics and synthetic rubber in primary forms);

- Manufacture of synthetic rubber in primary forms, under class 2013 (Manufacture of plastics and synthetic rubber in primary forms);

- Manufacture of dyes and pigments, under class 2022 (Manufacture of paints, varnishes and similar coatings, printing ink and mastics);

- Manufacture of crude glycerol, under class 2023 (Manufacture of cosmetics, soap, detergents, polishing preparations and toilet preparations);

- Manufacture of natural essential oils, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of distilled water, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of salicylic and O-acetylsalicylic acids, under class 2100 (Manufacture of drugs, medical chemical and pharmaceutical products).

2012 - 20120: Manufacture of fertilizers and nitrogen compounds

This class includes:

- Manufacture of fertilizers:

+ Straight or complex nitrogenous, phosphatic or potassic fertilizers,

+ Urea, crude natural phosphates and crude natural potassium salts.

- Manufacture of associated nitrogen products:

+ Nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrates of potassium.

This group also includes:

- Manufacture of potting soil with peat as main constituent;

- Manufacture of potting soil mixtures of natural soil, sand, kaolin and minerals.

Exclusion:

- Mining of guano, under class 08910 (Mining of chemical and fertilizer minerals);

- Manufacture of agrochemical products, such as pesticides, under class 20210 (Manufacture of pesticides and other agrochemical products);

- Manufacture of compost dumps, under class 38210 (Treatment and disposal of non-hazardous waste).

2013: Manufacture of plastics and synthetic rubber in primary forms

This class includes the manufacture of resins, plastics materials and non-vulcanizable thermoplastic elastomers, mixtures and resins blended on a custom basis; manufacture of non-customized synthetic resins.

20131: Manufacture of plastics in primary forms

This class includes:

- Manufacture of plastics in primary forms:

+ Polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylic acid,

+ Polyamides,

+ Phenolic and epoxide resins and polyurethanes,

+ Alkyd and polyester resins and polyethers,

+ Silicones,

+ Ion-exchangers based on polymers.

20132: Manufacture of synthetic rubber in primary forms

This class includes:

- Manufacture of synthetic rubber in primary forms:

+ Synthetic rubber,

+ Factice,

- Manufacture of mixtures of synthetic rubber and natural rubber or rubber-like gums (e.g. tree saps used as an electrical insulator).

This group also includes the manufacture of cellulose and its chemical derivatives.

Exclusion:

- Manufacture of artificial and synthetic fibers and yarn, under class 20300 (Manufacture of man-made fibers);

- Shredding of plastic products, under class 3830 (Materials recovery).

202: Manufacture of other chemical products

This group includes the manufacture of chemical products such as paints, inks, soap, cleaning preparations, perfumes and toilet preparations, chemical preparations for photographic uses (including film and sensitized paper composite diagnostic preparations).

2021 - 20210: Manufacture of pesticides and other agrochemical products

This class includes:

- Manufacture of pesticides, fungicides, insecticides, rodenticides, herbicides;

- Manufacture of anti-sprouting products, plant-growing regulators;

- Manufacture of disinfectants (for agricultural and other uses);

- Manufacture of other agrochemical products not elsewhere classified.

Exclusion: Manufacture of fertilizers and nitrogen compounds, under class 20120 (Manufacture of fertilizers and nitrogen compounds).

2022: Manufacture of paints, varnishes and similar coatings, printing ink and mastics

20221: Manufacture of paints, varnishes and similar coatings, printing ink and mastics

This class includes:

- Manufacture of paints and varnishes, enamels or lacquers;

- Manufacture of prepared pigments and dyes, colors;

- Manufacture of vitrifiable enamels and glazes and engobes and similar preparations;

- Manufacture of mastics;

- Manufacture of caulking or welding compounds and the like for welding non-thermo tolerant articles, or surfacing preparations;

- Manufacture of organic composite solvents for preparation of paints and varnishes;

- Manufacture of paint remover or varnish remover.

20222: Manufacturing of printing ink

This class includes the production of printing ink.

Exclusion:

- Manufacture of dyestuffs and pigments, under class 20110 (Manufacture of basic chemicals);

- Manufacture of writing and drawing ink, under class 20290 (Manufacture of other chemical products not elsewhere classified);

2023: Manufacture of cosmetics, soap, detergents, polishing preparations and toilet preparations

20231: Manufacture of cosmetics

This class includes:

- Manufacture of perfumes and toilet preparations:

+ Perfumes and toilet water,

+ Beauty and make-up preparations,

+ Sunburn and suntan prevention;

+ Manicure and pedicure preparations,

+ Shampoos, hair lacquers, waving and straightening preparations,

+ Dentifrices and preparations for oral hygiene, including denture fixative preparations,

+ Shaving preparations, including pre-shave and aftershave preparations,

+ Deodorants and bath salts,

+ Depilatories.

20232: Manufacture of soap, detergents, polishing preparations and toilet preparations

This class includes:

- Manufacture of organic surface-active agents;

- Manufacture of soap;

- Manufacture of paper, wadding, felt, etc., coated or covered with soap or detergent;

- Manufacture of crude glycerol;

- Manufacture of surface-active preparations:

+ Washing powders in solid or liquid form and detergents,

+ Dish-washing preparations,

+ Textile softeners.

- Manufacture of cleaning and polishing products:

+ Preparations for perfuming or deodorizing rooms,

+ Artificial strippers and hair removal waxes,

+ Polishes and creams for leather,

+ Polishes and creams for wood,

+ Polishes for glass and metal.

+ Scouring pastes and powders for cleaning paper, wadding, felts, cotton materials.

Exclusion:

- Manufacture of separate chemically defined compounds, under class 20110 (Manufacture of basic chemicals);

- Manufacture of glycerol or synthesized petroleum products, under class 20110 (Manufacture of basic chemicals);

- Extraction and refining of natural essential oils, under class 20290 (Manufacture of other chemical products not elsewhere classified).

2029 - 20290: Manufacture of other chemical products not elsewhere classified

This class includes:

- Manufacture of explosive material powders;

- Manufacture of pyrotechnic products and explosives, including detonators, flares, etc.

- Manufacture of gelatin and its derivatives, glues and prepared adhesives, including rubber-based glues;

- Manufacture of extracts of natural aromatic products;

- Manufacture of resinoids;

- Manufacture of aromatic distilled waters;

- Manufacture of mixtures of odoriferous products for Manufacture of perfumes or food;

- Manufacture of photographic plates, films and other sensitized unexposed materials;

- Manufacture of chemical preparations for photographic uses;

- Manufacture of various chemical products:

+ Peptones, peptone derivatives, other protein substances and their derivatives,

+ Oils and greases,

+ Chemically made oils and fats.

+ Materials used in the finishing of textiles and leather,

+ Powders and pastes used in welding,

+ Substances used to pickle metal,

+ Additives for cements,

+ Activated carbon, lubricating oil additives, synthetic rubber accelerators, catalysts and other chemical products for industrial use,

+ Anti-fire preparations, antifreeze preparations,

+ Composite diagnostic or laboratory reagents;

- Manufacture of printing and drawing ink;

- Manufacture of matches;

- Manufacture of incenses, etc.

Exclusion:

- Manufacture of chemically products in bulk, under class 20110 (Manufacture of basic chemicals);

- Manufacture of distilled water, under class 20110 (Manufacture of basic chemicals);

- Manufacture of synthetic aromatic products, under class 20110 (Manufacture of basic chemicals);

- Manufacture of printing ink, under class 2022 (Manufacture of paints, varnishes and similar coatings, printing ink and mastics);

- Manufacture of perfumes and toilet preparations, under class 2023 (Manufacture of cosmetics, soap, detergents, polishing preparations and toilet preparations);

- Manufacture of asphalt-based adhesives, under class 23990 (Manufacture of non-metallic mineral products not elsewhere classified).

203 - 2030 - 20300: Manufacture of man-made fibers

This class includes:

- Manufacture of synthetic or artificial filament tow;

- Manufacture of synthetic or artificial fibers, not carded or combed or otherwise processed for spinning;

- Manufacture of synthetic or artificial filament yarn, including high-tenacity yarn;

- Manufacture of synthetic or artificial multifilaments.

Exclusion:

- Spinning of synthetic or artificial fibers, under class 13110 (Spinning of textile fibers);

- Manufacture of yarns from man-made fibers, under class 13110 (Spinning of textile fibers);

21: MANUFACTURE OF DRUGS, MEDICAL CHEMICAL AND PHARMACEUTICAL PRODUCTS

This division includes the manufacture of basic pharmaceutical products and pharmaceutical preparations; production of drugs and biological products.

210 - 2100: Manufacture of drugs, medical chemical and pharmaceutical products

21001: Manufacture of drugs

This class includes:

- Manufacture of drugs for processing of blood.

- Manufacture of medicaments:

+ Antisera and other blood fractions,

+ Vaccines,

+ Various medicaments, including micronutrients.

- Manufacture of contraceptive products for external use and hormonal contraception;

- Manufacture of medical diagnostic preparations, including pregnancy tests;

- Manufacture of radioactive in-vivo diagnostic substances;

- Manufacture of biotech pharmaceuticals.

This group also includes:

- Manufacture of chemically pure sugars;

- Processing of glands and manufacture of extracts of glands;

- Manufacture of gauze, wadding, gauze, biological threads, dressings, etc.

- Manufacture of biological products (grinding, milling, etc.) for pharmaceutical use.

21002: Manufacture of medical chemical and pharmaceutical products

This class includes the manufacture of medicinal active substances to be used for their pharmacological properties in Manufacture of medicaments: antibiotics, basic vitamins, salicylic and O-acetylsalicylic acids, etc.

Exclusion:

- Manufacture of herb infusions (mint, vervain, chamomile), under class 10790 (Manufacture of other food products not elsewhere classified);

- Wholesale of pharmaceuticals, under class 4649 (Wholesale of household goods);

- Retail sale of pharmaceuticals, 4772 (Retail sale of drugs, medical goods, cosmetics and sanitary articles in specialized stores)

- Packaging of pharmaceuticals, under class 82920 (Packaging activities).

- Manufacture of dental fillings and dental cement, under 32501 (Manufacture of medical and dental instruments and supplies);

- Research and development for pharmaceuticals and biotech pharmaceuticals, under class 72100 (Research and experimental development on natural sciences and engineering).

22: MANUFACTURE OF RUBBER AND PLASTICS PRODUCTS

This division includes the manufacture of rubber products and plastics products. This division is characterized by the raw materials used in the manufacturing process. However, this does not imply that Manufacture of all products made of these materials is classified here.

221: Manufacture of rubber products

2211 - 22110: Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres

This class includes the manufacture of rubber tyres for non-motorized vehicles, equipment, mobile machinery, aircraft, toy, furniture and for other uses:

+ Pneumatic tyres,

+ Solid or cushion tyres.

- Manufacture of inner tubes;

- Manufacture of interchangeable tyre treads, tyre flaps, and strips for retreading tyres.

- Tyre rebuilding and automobile tyre retreading.

Exclusion:

- Manufacture of tube repair materials, under class 22120 (Manufacture of other rubber products)

- Tyre and tube repair, patching or replacement, under class 45200 (Maintenance and repair of motor vehicles).

2212 - 22120: Manufacture of other rubber products

This class includes:

- Manufacture of other products of natural or synthetic rubber, unvulcanized, vulcanized or hardened:

+ Rubber plates, sheets, strips, rods,

+ Pipes and hoses,

+ Rubber conveyor or transmission belts,

+ Rubber hygienic articles: Sheath contraceptives, hot water bottles,

+ Rubber articles of apparel (if such apparel is sealed but not sewn together).

+ Rubber floor coverings,

+ Rubber robe and thread,

+ Rubberized yarn,

+ Rubber rings, fittings and seals,

+ Rubber coverings for rollers,

+ Inflatable rubber mattresses,

+ Inflatable balloons.

- Manufacture of rubber brooms;

- Manufacture of hard rubber pipes;

- Manufacture of rubber combs, hair rollers and similar items. This group also includes:

- Manufacture of rubber repair materials;

- Manufacture of textile articles coated or covered with rubber as the main constituent;

- Rubber waterbed mattresses;

- Rubber bathing aprons;

- Rubber diving suits;

- Rubber sex articles.

Exclusion:

- Manufacture of tyre cord fabrics, under class 13290 (Manufacture of other textiles not elsewhere classified);

- Manufacture of apparel of elastic fabrics, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of rubber footwear, under class 15200 (Manufacture of footwear);

- Production of glues and adhesives based on rubber, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of “camelback” strips, under class 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres);

- Manufacture of inflatable rafts and boats, under class 30120 (Building of pleasure and sporting boats);

- Manufacture of drainage rubber mats, under class 3100 (Manufacture of furniture);

- Manufacture of rubber sports requisites, except apparel, under class 32300 (Manufacture of sports goods);

- Manufacture of rubber games and toys (including children’s inflatable rubber boat, inflatable rubber animals, balls and similar items), under class 32400 (Manufacture of games and toys);

- Reclaiming of rubber, under class 3830 (Materials recovery).

222 - 2220: Manufacture plastics products

22201: Manufacture of plastic packaging

This class includes:

- Manufacture of plastic articles for packing of goods:

+ Plastic bags, sacks, containers, boxes, cases, carboys, bottles.

222 - 2220: Manufacture of other plastics products

This class includes:

Processing of new or used plastics resins into intermediate or final products through processes such as compression moulding, extrusion moulding, injection moulding, blow moulding and cutting. For all of such processes, the production process is such that a wide variety of products can be made.

This class includes:

- Production of semi-manufactures of plastic products: Plates, sheets, blocks, strips (whether self-adhesive or not);

- Manufacture of finished plastic products: Plastic pipes, hoses and fittings;

- Manufacture of builders’ plastics ware: Plastic doors, windows, frames, shutters, blinds, skirting boards, tanks, reservoirs, wall or ceiling coverings in rolls or in the form of tiles, plastic sanitary ware such as plastic pools, shower baths, plastic baths, washbasins.

- Manufacture of plastic table, kitchenware and toilet articles;

- Manufacture of cellophane film or sheet;

- Manufacture of hard plastic floor coverings or linoleum;

- Manufacture of artificial stone;

- Manufacture of transformed plastics products: Plastic cap, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel (if sealed but not sewn together), household articles, statuettes, transmission and conveyor belts, plastic wall paper, shoe soles, cigar holders, combs, hair curlers and other items.

Exclusion:

- Manufacture of luggage trunks, under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of plastic footwear, under class 15200 (Manufacture of footwear);

- Manufacture of plastics in primary forms, under class 2013 (Manufacture of plastics and synthetic rubber in primary forms);

- Manufacture of articles of synthetic or natural rubber, under class 22120 (Manufacture of other rubber products);

- Manufacture of plastic furniture, under class 31009 (Manufacture of furniture of other materials);

- Manufacture of uncovered plastic honeycomb mats, under class 31009 (Manufacture of furniture of other materials);

- Manufacture of plastic sports requisites, under class 32300 (Manufacture of sports goods);

- Manufacture of plastic games and toys, under class 32400 (Manufacture of games and toys);

- Manufacture of plastic dental and medical appliances, under class 32501 (Manufacture of medical and dental equipment and supplies);

- Manufacture of plastic ophthalmic goods, under class 32501 (Manufacture of medical and dental equipment and supplies);

- Manufacture of plastic hard hats and personal safety equipment of plastics, under class 32900 (Other manufacture not elsewhere classified).

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, fiberglass, etc.) and ceramic products, baked clay products, cement and plaster from raw materials to finished articles.

Shaping and finishing of stone and other mineral products are also included in this division.

231 - 2310 - 23100: Manufacture of glass and glass products

This class includes:

Manufacture of glass in all forms, through all processes and into all products such as:

- Manufacture of flat glass, including colored, wired or flat glass

- Manufacture of laminated or toughened flat glass;

- Manufacture of glass in tubes or rods;

- Manufacture of glass paving blocks;

- Manufacture of glass mirrors;

- Manufacture of multiple-walled insulating units of glass;

- Manufacture of bottles and other containers of glass;

- Manufacture of drinking glasses, glassware or crystal articles;

- Manufacture of glass fibers, including glass wool and non-woven glass products;

- Manufacture of pharmaceutical glassware, laboratory and hygienic glassware;

- Manufacture of clock or watch glasses, optical glass and optical elements not optically worked;

- Manufacture of glass used in jewellery;

- Manufacture of glass insulators;

- Manufacture of glass envelopes for light bulbs;

- Manufacture of glass figurines.

Exclusion:

- Manufacture of woven fabrics of glass yarn, under class 13120 (Weaving of textiles);

- Manufacture of optical elements optically worked, under class 26700 (Manufacture of optical instruments and equipment);

- Manufacture of optical fiber and fiber optical cable for live transmission of images, under group 273 (Manufacture of wiring and wiring devices);

- Manufacture of glass toys, under class 32501 (Manufacture of medical and dental instruments and supplies);

- Manufacture of syringes and other medical laboratory equipment, under class 32501 (Manufacture of medical and dental instruments and supplies).

239: Manufacture of non-metallic mineral products not elsewhere classified

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

2391 - 23910: Manufacture of refractory products

This class includes:

- Manufacture of refractory mortars and concrete.

- Manufacture of refractory ceramic goods:

+ Heat-insulating ceramic goods of siliceous fossil materials.

+ Refractory bricks and tiles.

+ Nozzles, pots, tubes, pipes.

This group also includes the manufacture of refractory articles containing magnesite, chromite or dolomite.

2392 - 23920: Manufacture of clay building materials

This class includes:

- Manufacture of non-refractory tiles and mosaic cubes;

- Manufacture of non-refractory flagstone and paving stone;

- Manufacture of non-refractory ceramic building materials: Manufacture of ceramic bricks, roofing tiles, chimney pots, etc.

- Manufacture of flooring blocks in baked clay;

- Manufacture of ceramic sanitary fixtures.

Exclusion:

- Manufacture of artificial stone (e.g. cultured marble), under class 2220 (Manufacture of plastics products);

- Manufacture of refractory ceramic products, under class 23910 (Manufacture of refractory products).

2393 - 23930: Manufacture of other porcelain and ceramic products

This class includes:

- Manufacture of ceramic tableware, household goods and toilet articles;

- Manufacture of statuettes and other ornamental ceramic articles;

- Manufacture of electrical insulators and insulating fittings of ceramics;

- Manufacture of ceramic laboratory, chemical and industrial products;

- Manufacture of ceramic pots, jars, bottles and similar articles of a kind, used for conveyance or packing of goods;

- Manufacture of ceramic furniture;

- Manufacture of ceramic products not elsewhere classified.

Exclusion:

- Manufacture of artificial stone (e.g. cultured marble), under class 2220 (Manufacture of plastics products);

- Manufacture of refractory ceramic goods, under class 23910 (Manufacture of refractory products).

- Manufacture of ceramic building materials, under class 23920 (Manufacture of clay building materials);

- Manufacture of ceramic sanitary fixtures, under class 23920 (Manufacture of clay building materials);

- Manufacture of imitation jewellery, under class 32120 (Manufacture of jewellery and related articles);

- Manufacture of ceramic toys, under class 32400 (Manufacture of games and toys);

- Manufacture of artificial teeth, under class 32501 (Manufacture of medical and dental instruments and supplies);

23941: Manufacture of cement, lime and plaster

23941: Manufacture of cement

This class includes the manufacture of clinkers and hydraulic cements, including Portland cement, aluminous cement, slag cement and superphosphate cements.

Exclusion:

- Manufacture of articles of plaster, under class 23950 (Production of articles of concrete, cement and plaster);

- Manufacture of ready-mixed and dry-mix concrete and mortars, under class 23950 (Production of articles of concrete, cement and plaster);

- Manufacture of cements used in dentistry, under class 32501 (Manufacture of medical and dental instruments and supplies);

23942: Manufacture of lime

This class includes the manufacture of quicklime, slaked lime and hydraulic lime.

Exclusion:

- Manufacture of articles of plaster, under class 23950 (Production of articles of concrete, cement and plaster);

- Manufacture of ready-mixed and dry-mix concrete and mortars, under class 23950 (Production of articles of concrete, cement and plaster);

- Manufacture of cements used in dentistry, under class 32501 (Manufacture of medical and dental instruments and supplies);

23943: Manufacture of plaster

This class includes:

- Manufacture of calcined dolomite;

- Manufacture of plasters of calcined gypsum or calcined sulphate.

Exclusion:

- Manufacture of refractory mortars and concrete, under class 23910 (Manufacture of refractory products).

- Manufacture of articles of cement, under class 23950 (Production of articles of concrete, cement and plaster);

- Manufacture of cements used in dentistry, under class 32501 (Manufacture of medical and dental instruments and supplies);

2395 - 23950: Manufacture of concrete and articles of cement and plaster

This class includes:

- Manufacture of precast concrete, cement or artificial stone articles for use in construction: tiles, flagstones, bricks, sheets, panels, pipes, etc.

- Manufacture of prefabricated structural components for buildings or civil engineering of cement, concrete or artificial stone;

- Manufacture of plaster articles for use in construction: Boards, sheets, panels

- Manufacture of building materials of vegetable substances (wood, vegetable fiber, straw, rushes) agglomerated with cement, plaster and other mineral binders;

- Manufacture of articles of asbestos-cement or cellulose fiber-cement or similar materials: corrugated sheets, panels, tiles, tubes, pipes, faucets, jars, sinks, window frames;

- Manufacture of other articles: flowerpots, reliefs, statutes of concrete, plaster, cement or artificial stone;

- Manufacture of powdered mortars;

- Manufacture of ready-mix and dry-mix concrete.

Exclusion:

- Manufacture of non-refractory cements and mortars, under class 23910 (Manufacture of refractory products).

2396 - 23960: Cutting, shaping and finishing of stone

This class includes:

- Cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads and as roofing

- Manufacture of stone furniture.

Exclusion:

- Activities of stone quarry operators, e.g. production of rough cut stone, under class 0810 (Quarrying of stone, sand and clay);

- Production of crushed stone, stone powder and similar products, under class 23990 (Manufacture of other chemical products not elsewhere classified);

- Activities of sculptors, under class 90000 (Creative, arts and entertainment activities).

2399 - 23990: Manufacture of other non-metallic mineral products not elsewhere classified

This class includes:

- Manufacture of powdered, sharpening or polishing stones and natural or artificial products, including those on a soft base (e.g. sandpaper);

- Manufacture of woven non-metallic mineral yarn and pieces in wearing apparel, hats, footwear, paper, braids, ropes, etc.0}

- Manufacture of friction material and un-mounted articles thereof with a base of mineral substances or of cellulose;

- Manufacture of soundproof mineral materials: slag wool, rock wool and similar mineral wools, mineral fertilizers, clays and similar sound-insulating, heat-insulating or sound-absorbing materials;

- Manufacture of articles of various mineral substances: mica and articles of mica, peat, graphite (except electric articles);

- Manufacture of articles of asphalt or similar material, e.g. asphalt-based adhesives, coal tar pitch;

- Carbon and graphite fibers and carbon-fiber products (except electric articles).

Exclusion: Manufacture of woven and non-woven glass wool products, under class 23100 (Manufacture of glass and glass products).

24: MANUFACTURE OF METALS

This division includes:

Activities of smelting and/or refining non-ferrous and ferrous metals from ore, pig or scrap, through electrometallurgical process and other metallurgic techniques. This 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 sheet, bars, panels, wire and in molten form to make castings and other basic metal products.

241 - 2410 - 24100: Manufacture of iron, steel and cast iron

This class includes:

Direct extraction of iron ore, production of melted or hard scraps of steel; conversion of steel scrap into crude steel; production of ferro-alloy, manufacture of steel and sheet piling (e.g. plate, sheet, panel, wire) and manufacture of steel ingots and pipes, as follows:

- Operation of blast furnaces, steel converters, rolling and finishing mills;

- Production of steel scraps, spiegeleisen in pigs, blocks or other primary forms;

- Production of ferro-alloys;

- Production of ferrous products by direct reduction of iron and other spongy ferrous products, and production of pure iron by electrolysis or other chemical processes;

- Production of granular iron and iron powder;

- Production of steel in ingots or other primary forms;

- Production of semi-finished products of steel;

- Manufacture of hot-rolled, cold-rolled and flat-rolled steel products;

- Manufacture of hot-rolled bars of steel;

- Manufacture of hot-rolled open sections of steel;

- Manufacture of steel bars and solid sections of steel by cold drawing, grinding or turning;

- Manufacture of open sections by progressive cold forming on a roll mill or folding on a press of flat-rolled products of steel;

- Manufacture of wire of steel by cold drawing or stretching;

- Manufacture of sheet piling of steel and welded open sections of steel;

- Manufacture of railway track materials (unassembled rails) of steel;

- Manufacture of seamless tubes, pipes and hollow profiles of steel by hot rolling, hot drawing or cold rolling or cold drawing;

- Manufacture of welded tubes and pipes of steel by hot or cold forming and welding, further processed by cold drawing or cold rolling or manufactured by hot forming and welding;

- Manufacture of tube fittings of steel, such as flat flanges and flanges with forged collars, welds.

Exclusion:

- Manufacture of castings for tubes, pipes and hollow profiles and of tube and pipe fittings of cast-steel, under class 24310 (Casting of iron and steel);

- Manufacture of seamless tubes and pipes of steel by centrifugal casting, under class 24310 (Casting of iron and steel);

- Manufacture of fittings of cast-steel, under class 24310 (Casting of iron and steel);

242 - 2420 - 24200: Manufacture of non-ferrous and precious metals

This class includes:

- Production and refining of unwrought or wrought precious metals: gold, silver, platinum, etc. from ore or scrap;

- Production of precious metal alloys;

- Production of precious metal semi-products;

- Production of silver rolled onto base metals;

- Production of gold rolled onto base metals or silver;

- Production of platinum and platinum group’s metals rolled onto gold, silver and base metals;

- Production of aluminum from alumina;

- Production of aluminum from electrolytic refining of aluminum waste and scrap;

- Manufacture of aluminum alloys;

- Semi-manufacturing of aluminum;

- Production of alloys of lead, zinc and tin from ores;

- Production of lead, zinc and tin from electrolytic refining of waste and scrap of lead, zinc and tin;

- Production of alloys of lead, zinc and tin;

- Semi-manufacturing of lead, zinc and tin;

- Production of copper from ores;

- Production of copper from electrolytic refining of copper waste and scrap;

- Manufacture of copper alloys;

- Manufacture of fuse wire;

- Semi-manufacturing of copper;

- Production of chrome, manganese, nickel, etc. from electrolytic and aluminothermic refining of waste and scrap of chrome, manganese, nickel, etc.;

- Production of alloys of chrome, manganese, nickel, etc.

- Semi-manufacturing of chrome, manganese, nickel, etc.

- Production of matters of nickel, etc.

- Production of uranium metal from uraninite and other ores;

- Smelting and refining of uranium;

This group also includes:

- Manufacturing of wire of these metals by drawing;

- Production of aluminum oxide (alumina);

- Production of aluminum wrapped metals;

- Manufacture of aluminum (tin) foil laminates made from aluminum (tin) foil as primary component;

- Manufacture of precious metal foil laminates.

Exclusion:

- Casting of non-ferrous metals, under class 24320 (Casting of non-ferrous metals);

- Manufacture of precious metal jewellery, under class 32110 (Manufacture of jewellery and related articles);

243: Casting of metals

This class includes the manufacture of semi-finished products and various castings according to their technical specifications.

Exclusion:

Manufacture of finished cast products such as:

+ Boilers and radiators, under class 25120 (Manufacture of tanks, reservoirs and containers of metal)

+ Cast household items, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

2431 - 24310: Casting of iron and steel

This class includes:

Activities of iron and steel foundries:

+ Casting of semi-finished iron products,

+ Casting of iron,

+ Manufacture of spheroidal graphite iron castings,

+ Casting of malleable iron,

+ Casting of semi-finished steel products,

+ Casting of steel,

+ Manufacture of tubes, pipes and hollow profiles and tube or pipe fittings of cast-iron,

+ Manufacture of seamless tubes and pipes of steel by centrifugal casting,

+ Manufacture of tubes or pipe fittings of cast-steel.

2432 - 24320: Casting of non-ferrous metals

This class includes:

- Casting of semi-finished products of aluminum, magnesium, titanium, zinc, etc.

- Casting of light metals,

- Casting of heavy metals.

- Casting of precious metals,

- Casting of non-ferrous metals.

25: MANUFACTURE OF FABRICATED METAL PRODUCTS (EXCEPT MACHINERY AND EQUIPMENT)

This division includes the manufacture of pure metal products (such as parts, containers and building structures), usually with a static, immovable function, as opposed to the divisions 26 - 30, which cover 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 or moving parts. Manufacture of weapons and ammunition is also included in this division.

251: Manufacture of structural metal products, tanks, reservoirs and steam generators

This group includes the manufacture of structural metal products (such as metal frameworks or parts for construction), as well as metal container-type objects (such as reservoirs, tanks, central heating boilers) and steam generators.

2511 - 25110: Manufacture of structural metal products

This class includes:

- Manufacture of metal frameworks or skeletons for construction and parts thereof (towers, masts, bridges, etc.)

- Manufacture of industrial frameworks in metal (frameworks for blast furnaces, lifting and handling equipment, etc.)

- Manufacture of prefabricated buildings of metal: Site huts and modular exhibition elements, etc.

- Manufacture of metal doors, windows and their frames, shutters and gates;

- Metal room partitions.

Exclusion:

- Manufacture of sections of ships or water-powered vessels, under class 25130 (Manufacture of steam generators, except central heating hot water boilers);

- Manufacture of railway track fixtures, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

- Manufacture of sections of ships, under class 30110 (Building of ships and floating structures).

2512 - 25120: Manufacture of tanks, reservoirs and containers of metal

This class includes:

- Manufacture of tanks, reservoirs and similar containers of metal for storage or manufacturing use.

- Manufacture of metal containers for compressed or liquefied gas;

- Manufacture of central heating boilers and radiators.

Exclusion:

- Manufacture of drums, cans, casks, bidons, boxes, etc. of a kind normally used for carrying and packing of goods (regardless of size), under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

- Manufacture of transport containers, under class 29200 (Manufacture of bodies for motor vehicles, of trailers and semi-trailers);

- Manufacture of tanks (armored vehicles), under class 30400 (Manufacture of military fighting vehicles).

2513 - 25130: Manufacture of steam generators (except central heating hot water boilers)

This class includes:

- Manufacture of steam generators or other vapor generators;

- Manufacture of auxiliary equipment for use with steam generators: Steam collectors and accumulators, water residue cleaners, economizers and boiler deposit removers;

- Manufacture of nuclear reactors, except isotope separators;

- Manufacture of parts for water-powered ships.

Exclusion:

- Manufacture of central heating hot-water boilers and radiators, under class 25120 (Manufacture of tanks, reservoirs and containers of metal);

- Manufacture of boiler-turbine sets, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of isotope separators, under class 2829 (Manufacture of other special-purpose machinery);

252 - 2520 - 25200: Manufacture of weapons and ammunition

This class includes:

- Manufacture of heavy weapons (artillery, mobile guns, rocket launchers, torpedoes, heavy machine guns)

- Manufacture of small arms (revolvers, shotguns, light machine guns);

- Manufacture of air or gas guns;

- Manufacture of war ammunition. This class also includes:

- Manufacture of hunting, sporting or protective firearms and ammunition;

- Manufacture of explosive devices such as bombs, mines and torpedoes.

Exclusion:

- Manufacture of percussion caps, detonators or signaling flares, under class 20290 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of cutlasses, swords and bayonets, under class 25930 (Manufacture of cutlery, hand tools and general hardware);

- Manufacture of armored vehicles for the transport of banknotes or valuables, under class 29100 (Manufacture of motor vehicles);

- Manufacture of space vehicles, under class 30300 (Manufacture of aircraft, spacecraft and related machinery);

- Manufacture of tanks and other fighting vehicles, under class 30400 (Manufacture of military fighting vehicles).

259: Manufacture of other fabricated metal products; metalworking service activities

This group includes general activities for the treatment of metal, such as forging or pressing, plating, coating, polishing, welding, etc., which are typically carried out on a fee or contract basis. This group also includes the manufacture of a variety of metal products, such as cutlery; metal hand tools and general hardware; containers, bottles; metal household articles; metal fixtures; ships anchors; railway track fixtures, etc. for a variety of household and industrial uses.

2591 - 25910: Forging, pressing, stamping and roll-forming of metal; powder metallurgy

This class includes:

- Forging, pressing, stamping and roll-forming of metal;

- Powder metallurgy: production of metal objects directly from metal powders by heat treatment or under pressure.

Exclusion: Production of metal powder, under class 24100 (Production of iron, steel, cast iron) and 24200 (Production of non-ferrous and precious metals).

2592 - 25920: Machining; treatment and coating of metals

This class includes:

- Plating, polishing of metals, etc.

- Heat treatment of metals;

- Sandblasting, tumbling, cleaning of metals;

- Coloring, engraving and printing on metals;

- Non-metallic coating: enameling, lacquering, etc.

- Eroding and buffing of metals;

- Boring, turning, milling, eroding, planing, chiseling, sawing, polishing, welding, splicing, etc. of metalwork pieces;

- Cutting of and writing on metals by means of laser beams.

Exclusion:

- Rolling precious metals onto base metals or other metals, under class 24200 (Manufacture of basic non-ferrous and precious metals);

- Activities of farriers, under class 01620 (Animal husbandry services).

2593 - 25930: Manufacture of cutlery, hand tools and general hardware

This class includes:

- Manufacture of household cutlery such as knives, forks, spoons, etc.

- Manufacture of parts of cutlery: cleavers and choppers, razors and razor blades, scissors and hair clippers

- Manufacture of knives and cutting blades for machines or for related supplies;

- Manufacture of hand tools such as pliers and screwdrivers;

- Manufacture of non-power-driven agricultural hand tools;

- Manufacture of saws and saw blades, including circular saw blades and chainsaw blades;

- Manufacture of non-interchangeable hand tools, whether or not power-operated, or for machine tools: drills, punches, thread cutters, milling cutters;

- Manufacture of press tools;

- Manufacture of blacksmiths’ tools: forges, anvils, etc.

- Manufacture of moulding boxes (except ingot moulds);

- Manufacture of vices and clamps;

- Manufacture of padlocks, locks, keys, hinges, similar items, hardware for buildings, furniture, bicycles, etc.

- Manufacture of cutlasses, swords, bayonets, etc.

Exclusion:

- Manufacture of hollowware (pots, kettles, etc.), dinnerware (bowls, platters, etc.) or flatware (saucers, etc.), under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

- Manufacture of power-driven hand tools, under class 28180 (Manufacture of motorized or pneumatic hand tools);

- Manufacture of ingot moulds, under class 28230 (Manufacture of machinery for metallurgy);

- Manufacture of cutlery of precious metal, under class 32110 (Manufacture of jewellery and related articles);

2599: Manufacture of other fabricated metal products not elsewhere classified

25991: Manufacture of metal kitchenware, sanitary ware and dinnerware

This class includes:

- Manufacture of tins and cans for food products, collapsible tubes and boxes;

- Manufacture of metal household articles: flatware (e.g. saucers, etc.), hollowware (e.g. pots, kettles, etc.), dinnerware (e.g. bowls, platters, etc.), saucepans, frying pans and other non-electrical utensils for use at the table or in the kitchen, small hand-operated appliances and metal scouring pads;

- Manufacture of baths, washbasins and similar articles.

25999: Manufacture of other fabricated metal products not elsewhere classified

This class includes:

- Manufacture of metal goods for office use, except furniture;

- Manufacture of safety doors, safes, armored doors, etc.

- Manufacture of bags for storage of jewellery;

- Manufacture of pails, cans, drums, buckets, boxes;

- Manufacture of metal boxes for food products, collapsible tubes and boxes;

- Manufacture of screw machine products;

- Manufacture of motion driving parts (except watch’s motion parts): spiral parts, torsion bar, leaves;

- Manufacture of metal cable, plaited bands and similar articles;

- Manufacture of metal cable, un-insulated or insulated against electricity;

- Manufacture of articles made of wire: barbed wire, wire fencing, grill, netting, cloth, etc.

- Manufacture of nails and pins;

- Manufacture of rivets, washers and similar non-threaded products;

- Manufacture of screw products

- Manufacture of bolts, screws and similar threaded products;

- Manufacture of springs (except watch springs): Leaf springs, helical springs, spiral springs, leaves for springs;

- Manufacture of chains, except power transmission chain;

- Manufacture of various metal articles:

+ Ship propellers and blades thereof,

+ Anchors,

+ Bells,

+ Railway tracks,

+ Clasps, buckles, hinges.

- Manufacture of permanent metallic magnets;

- Manufacture of metal vacuum jugs;

- Manufacture of metal badges and metal military insignia;

- Manufacture of metal hair curlers, metal umbrella handles, combs.

Exclusion:

- Manufacture of tanks and reservoirs, under class 25120 (Manufacture of tanks, reservoirs and containers of metal);

- Manufacture of swords, under class 25930 (Manufacture of cutlery, hand tools and general hardware);

- Manufacture of clock and watch springs, under class 26520 (Manufacture of watches and clocks);

- Manufacture of wire and cable for electricity transmission, under class 27320 (Manufacture of other electronic and electric wires and cables);

- Manufacture of power transmission chain, under class 28140 (Manufacture of bearings, gears, gearing and driving elements);

- Manufacture of shopping carts for use in supermarkets, under class 30990 (Manufacture of other transport equipment not elsewhere classified);

- Manufacture of metal furniture, under class 31009 (Manufacture of furniture of other materials);

- Manufacture of sports goods, under class 32300 (Manufacture of sports goods);

- Manufacture of games and toys, under class 32400 (Manufacture of games and toys);

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 characterized by the design and use of integrated circuits and the application of highly specialized technologies.

This division also includes:

Manufacture of consumer electronics, measuring, testing, and control equipment, irradiation, electromedical and electrotherapeutic equipment, optical instruments and equipment, and Manufacture of magnetic and optical media.

261 - 2610 - 26100: Manufacture of electronic components

This class includes the manufacture of semiconductors and other components for electronic applications.

This class includes:

- Manufacture of electronic capacitors;

- Manufacture of electronic resistors;

- Manufacture of microprocessors;

- Manufacture of bare printed circuit boards;

- Manufacture of electron tubes;

- Manufacture of electronic connectors;

- Manufacture of integrated circuits;

- Manufacture of diodes, transistors and related discrete devices;

- Manufacture of inductors (e.g. chokes, coils, transformers), electronic component type;

- Manufacture of electronic crystals and crystal assemblies;

- Manufacture of solenoids, switches and transducers for electronic applications;

- Manufacture of semiconducting dices, finished or semi-finished;

- Manufacture of interface cards (e.g. sound, video, controllers, network);

- Manufacture of display components (plasma, polymer, LCD);

- Manufacture of light emitting diodes (LED);

- Manufacture of printer cables, monitor cables, USB cables, etc.

Exclusion:

- Manufacture of smart cards, under class 18110 (Printing);

- Manufacture of modems (carrier equipment), under class 26300 (Manufacture of communication equipment);

- Manufacture of computer and television displays, under class 26200 (Manufacture of computers and peripheral equipment) and 26400 (Manufacture of consumer electronics);

- Manufacture of X-ray tubes and similar irradiation devices, under class 26600 (Manufacture of irradiation, electromedical and electrotherapeutic equipment);

- Manufacture of optical equipment and instruments, under class 26700 (Manufacture of optical instruments and equipment);

- Manufacture of splitters of a kind for electronic applications, under division 27 (Manufacture of electrical equipment);

- Manufacture of lighting ballasts, under class 27101 (Manufacture of motors and generators);

- Manufacture of electrical relays, under class 27101 (Manufacture of motors and generators);

- Manufacture of electrical wiring devices, under class 27330 (Manufacture of wiring devices);

- Manufacture of complete equipment classified elsewhere according to the classification of electronics.

262 - 2620 - 26200: Manufacture of computers and peripheral equipment

This class includes:

Manufacture and/or assembly of electronic computers, such as displays, desktop computers, computer servers and laptops; and computer peripheral equipment, such as storage devices and input/output devices (printers, monitors, keyboards). Computers can be analog, digital or hybrid. The most common type of digital computers includes devices capable of handling the following tasks: (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.

This class includes:

- Manufacture of desktop computers;

- Manufacture of laptop computers;

- Manufacture of computer servers;

- Manufacture hand-held computers (e.g. PDA);

- Manufacture of magnetic disk drives, flash drives and other storage devices;

- Manufacture of optical disk drives (e.g. CD-RW, CD-ROM, DVD-ROM, DVD-RW);

- Manufacture of printers;

- Manufacture of monitors;

- Manufacture of keyboards;

- Manufacture of mice, joysticks and track devices;

- Manufacture of computer interfaces;

- Manufacture of scanners, including bar code scanners;

- Manufacture of smart card readers;

- Manufacture of virtual reality helmets;

- Manufacture of computer projectors.

This class also includes:

- Manufacture of computer terminals such as automatic teller machines (ATM), point-of-sale (POS) terminals, not mechanically operated;  

- Manufacture of multi-function office equipment, such as fax-scanner-copier combinations.

Exclusion:

- Reproduction of recorded media, under class 18200 (Reproduction of recorded media);

- Manufacture of electronic components and electronic assemblies used in computers and peripherals, under class 26100 (Manufacture of electronic components);

- Manufacture of internal/external computer modems, under class 26100 (Manufacture of electronic components);

- Manufacture of interface cards, modules and assemblies, under class 26100 (Manufacture of electronic components);

- Manufacture of modems and carrier equipment, under class 26300 (Manufacture of communication equipment);

- Manufacture of digital communication devices, data communications equipment (e.g. bridges, gateways), under class 26300 (Manufacture of communication equipment);

- Manufacture of consumer electronic devices, such as CD players and DVD players, under class 26400 (Manufacture of consumer electronics);

- Manufacture of television monitors and displays, under class 26400 (Manufacture of consumer electronics);

- Manufacture of video game consoles, under class 26400 (Manufacture of consumer electronics);

- Manufacture of optical and magnetic media for use with computers or other devices, under class 26800 (Manufacture of magnetic and optical media).

263 - 2630 - 26300: Manufacture of communication equipment

This class includes:

- Manufacture of telephone and data communications equipment used to convey signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment.

- Manufacture of central office switching equipment;

- Manufacture of cordless telephones;

- Manufacture of private branch exchange (PBX) equipment;

- Manufacture of telephone and facsimile equipment, including telephone answering machines;

- Manufacture of data communications equipment, such as bridges, routers and gateways;

- Manufacture of transmitting and receiving antenna;

- Manufacture cable television equipment;

- Manufacture of pagers;

- Manufacture of cellular phones;

- Manufacture of mobile communication equipment;

- Manufacture of radio and television studio equipment, including television cameras;

- Manufacture of modems and carrier equipment;

- Manufacture of burglar alarm and alert lighting systems, which send signals to a control station;

- Manufacture of radio and television transmitters;

- Manufacture of infrared devices (e.g. remote controls).

Exclusion:

- Manufacture of computers and computer peripheral equipment, under class 26200 (Manufacture of computers and peripheral equipment);

- Manufacture of consumer audio and video equipment, under class 26400 (Manufacture of consumer electronics);

- Manufacture of electronic components and sub-assemblies used in communications equipment, under class 26100 (Manufacture of electronic components);

- Manufacture of internal/external computer modems (for personal computer), under class 26100 (Manufacture of electronic components);

- Manufacture of electronic scoreboards, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of traffic lights, under class 27900 (Manufacture of other electrical equipment);

264 - 2640 - 26400: Manufacture of consumer electronics

This class includes:

- Manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address system and sound amplification;

- Manufacture of video recorders and duplicating equipment;

- Manufacture of televisions;

- Manufacture of television monitors and displays;

- Manufacture of audio recording and duplicating systems;

- Manufacture of stereo equipment;

- Manufacture of radio receivers;

- Manufacture of speaker systems;

- Manufacture of household-type video cameras;

- Manufacture of jukeboxes;

- Manufacture of amplifiers for musical instruments and public address systems;

- Manufacture of microphones;

- Manufacture of CD and DVD players;

- Manufacture of karaoke machines;

- Manufacture of headphones (e.g. radio, stereo, computer);

- Manufacture of video game consoles.

Exclusion:

- Reproduction of recorded media (computer media, sound, video, etc.), under class 18200 (Reproduction of recorded media); - Manufacture of computer peripheral devices and computer monitors, under class 26200 (Manufacture of computers and peripheral equipment);

- Manufacture of telephone answering machines, under class 26300 (Manufacture of communication equipment);

- Manufacture of paging equipment, under class 26300 (Manufacture of communication equipment);

- Manufacture of remote control devices (radio and infrared), under class 26300 (Manufacture of communication equipment);

- Manufacture of cameras and other audio broadcast devices, under class 26300 (Manufacture of communication equipment);

- Manufacture of audio recording equipment such as reproduction equipment, transmitting and receiving antennas, commercial video cameras, under class 26300 (Manufacture of communication equipment);

- Manufacture of electronic games with fixed software, under class 32400 (Manufacture of games and toys);

265: Manufacture of measuring, testing, navigating and control equipment; manufacture of watches and clocks

This group includes the manufacture of testing, navigating and control equipment and systems for various industrial and non-industrial purposes, including time-based measuring devices such as tabletop clocks and wall clocks and related devices.

2651 - 26510: Manufacture of measuring, testing, navigating and control equipment

This class includes the manufacture of search, exploration, navigation, aeronautical and nautical systems and instruments; automatic controls and regulators for applications, such as heating, air-conditioning, refrigeration and appliances; instruments and devices for measuring, displaying, recording, transmitting and controlling industrial process variables, such as temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration and rotation; totalizing (i.e. metering) combustion meters and computing devices; instruments for measuring and testing the characteristics of electricity and electronic 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 and other measuring and testing instruments and parts thereof.

This class includes:

- Manufacture of aircraft engine instruments;

- Manufacture of automotive emissions testing equipment;

- Manufacture of meteorological instruments;

- Manufacture of physical properties testing and inspection equipment;

- Manufacture of polygraph machines;

- Manufacture of instruments for measuring and testing electricity and electronic signals (including those for telecommunications);

- Manufacture of radiation detection and monitoring instruments;

- Manufacture of surveying instruments;

- Manufacture of thermometers liquid-in-glass and bimetal types (except medical ones);

- Manufacture of humidistats;

- Manufacture of hydronic limit controls;

- Manufacture of flame and heat controls;

- Manufacture of spectrometers;

- Manufacture of pneumatic gauges;

- Manufacture of consumption meters (e.g. water, gas);

- Manufacture of flow meters and counting devices;

- Manufacture of tally counters;

- Manufacture of ore detectors, pulse sensors, metal detectors;

- Manufacture of aircraft recorders, testing, measuring and navigation equipment, aeronautical and nautical equipment, including sonobuoys;

- Manufacture of GPS devices;

- Manufacture of environmental controls and automatic controls;

- Manufacture of measuring and recording equipment (e.g. light measurement);

- Manufacture of motion detectors;

- Manufacture of laboratory analytical instruments (e.g. blood analysis equipment);

- Manufacture of laboratory distillation equipment, centrifugal and ultrasound devices;

- Manufacture of laboratory scales, balances, incubators;

- Manufacture of other measuring devices such as radiation detectors, other detectors, humidistats, meteorological instrumentation;

Exclusion:

- Manufacture of telephone answering machines, under class 26300 (Manufacture of communication equipment);

- Manufacture of medical examination equipment, under class 26600 (Manufacture of irradiation, electromedical and electrotherapeutic equipment)

- Manufacture of optical positioning devices, under class 26700 (Manufacture of optical instruments and equipment);

- Manufacture of dictating machines, under class 28170 (Manufacture of office machinery and equipment, except computers and peripheral equipment);

- Manufacture of simple mechanical apparatus for measuring (e.g. tapes, compasses) is classified according to their primary constituent materials;

- Manufacture of industrial process control equipment, under class 33200 (Installation of industrial machinery and equipment).

2652 - 26520: Manufacture of watches and clocks

This class includes:

- Manufacture of watches, clocks and timing mechanisms and parts thereof;

- Manufacture of watches and clocks, including instrument panel clocks;

- Manufacture of watch and clock cases, including cases of precious metals;

- Manufacture of time-recording equipment and devices for measuring or displaying intervals of time with a watch or clock movement or with synchronous motor, such as:

+ Parking meters,

+ Time clocks,

+ Time/date stamps,

+ Process timers.

- Manufacture of time switches and other releases with a watch or clock movement or with synchronous motor: time locks;

- Manufacture of components for clocks and watches:

+ Hands of various kinds for watches and clocks,

+ Springs, dials, plates, bridges and other parts,

+ Covers of all materials for watches and clocks.

Exclusion:

- Manufacture of non-metal watch bands (textile, leather, plastic), under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of watch bands of precious metals, under class 32110 (Manufacture of jewellery and related articles);

- Manufacture of watch bands of non-precious metals, under class 32120 (Manufacture of jewellery and related articles);

266 - 2660 - 26600: Manufacture of irradiation, electromedical and electrotherapeutic equipment

This class includes:

Manufacture of electromechanical and electrotherapeutic machinery such as magnetic resonance equipment, medical ultrasound equipment, electrocardiographs, electromechanical endoscopic equipment, irradiation apparatus and tubes (e.g. medical diagnosis, medical therapy, industrial use, research and scientific purpose); Beta-, gamma, X-ray and other ionizing radiation equipment.

This class includes:

- Manufacture of irradiation apparatus and tubes (e.g. industrial, medical diagnostic, medical therapeutic, research and scientific);

- Manufacture of X-ray equipment;

- Manufacture of CT scanners;

- Manufacture of PET scanners;

- Manufacture of MRI equipment;

- Manufacture of medical laser equipment;

- Manufacture of medical endoscopic equipment;

- Manufacture of food and milk irradiation equipment.

Exclusion: Manufacture of tanning beds, under class 2829 (Manufacture of other special-purpose machinery);

267 - 2670 - 26700: Manufacture of optical instruments and equipment

This class includes:

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

This class includes:

- Manufacture of optical mirrors;

- Manufacture of optical gun sighting equipment;

- Manufacture of optical positioning equipment;

- Manufacture of optical magnifying instruments;

- Manufacture of optical precision tools;

- Manufacture of optical comparators;

- Manufacture of optical and digital cameras;

- Manufacture of motion picture and slide projectors;

- Manufacture of transparency projectors;

- Manufacture of optical measuring and checking devices and instruments (e.g. fire control equipment, photographic light meters, range finders);

- Manufacture of lenses, optical microscopes, binoculars and telescopes;

- Manufacture of laser assemblies.

Exclusion:

- Manufacture of computer projectors, under class 26200 (Manufacture of computers and peripheral equipment);

- Manufacture of commercial television and video cameras, under class 26300 (Manufacture of communication equipment);

- Manufacture of household-type video cameras, under class 26400 (Manufacture of household electronics);

- Manufacture of complete equipment using laser components, under class 26600 (Manufacture of irradiation, electromedical and electrotherapeutic equipment)

- Manufacture of photocopy machinery, under class 28170 (Manufacture of office machinery and equipment, except computers and peripheral equipment);

- Manufacture of ophthalmic goods, under class 32501 (Manufacture of medical and dental instruments and supplies);

268 - 2680 - 26800: Manufacture of magnetic and optical media

This class includes the manufacture of magnetic and optical recording media, such as blank magnetic audio and video cassettes, blank diskettes, blank optical discs and high-speed communication equipment, etc.

Exclusion: Reproduction of recorded media (digital communication, sound, video, etc.), under class 18200 (Reproduction of recorded media).

27: MANUFACTURE OF ELECTRICAL EQUIPMENT

This division includes the manufacture of products that generate, distribute and use electric power. This division also includes the manufacture of electrical lighting, signaling equipment and household appliances.

Exclusion: Manufacture of electronic products, under division 26 (Manufacture of computer, electronic and optical products).

271 - 2710: Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus

This group includes the manufacture of power, distribution and specialty transformers; electric power generator sets and concentrators; switchgear and switchboard apparatus; relays and industrial controls. The electrical equipment manufactured in this class is arranged by level of resistance.

27101: Manufacture of motors and generators

This class includes:

- Manufacture of electric distribution transformers;

- Manufacture of arc-welding transformers;

- Manufacture of fluorescent ballasts (i.e. transformers);

- Manufacture of power generators (except internal combustion engine starting motors);

- Manufacture of power generators (except battery charging alternators for internal combustion engines);

- Manufacture of generator sets (except turbine generator set units).

27102: Manufacture of electric transformers, electricity distribution and control apparatus

This class includes:

- Manufacture of substation transformers for electric power distribution;

- Manufacture of transmission and distribution regulators;

- Manufacture of power distribution control panels;

- Manufacture of power circuit breakers;

- Manufacture of control panels for distribution of electric power;

- Manufacture of duct for electromechanical switchboard apparatus;

- Manufacture of electric fuses;

- Manufacture of power switching equipment;

- Manufacture of electric power switches (except push button, snap, solenoid, tumbler);

- Manufacture of prime mover generator sets;

- Rewinding of armatures on a factory basis.

Exclusion:

- Manufacture of electrical component-type transformers and switches, under 26100 (Manufacture of electronic components);

- Manufacture of environmental controls and industrial process control instruments, under class 26510 (Manufacture of measuring, testing, navigating and control equipment);

- Manufacture of switches for electrical circuits, such as push button and snap switches, under class 27330 (Manufacture of wiring devices);

- Manufacture of electric welding and soldering equipment, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of electric converters and current alternators, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of turbine generators, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of starting motors and generators for internal combustion engines, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines).

272 - 2720 - 27200: Manufacture of batteries and accumulators

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

- Manufacture of cells and batteries: cells containing manganese dioxide, mercuric dioxide, silver oxide, etc.

- Manufacture of electric accumulators, including parts thereof: separators, containers, covers;

- Manufacture of lead acid batteries;

- Manufacture of NiCad batteries;

- Manufacture of NiMH batteries;

- Manufacture of lithium batteries;

- Manufacture of dry cell batteries;

- Manufacture of wet cell batteries.

273: 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 manufacture of electrically insulated wire and fiber optic cables.

2731 - 27310: Manufacture of fiber optic cables

This class includes the manufacture of fiber optic cable for data transmission or live transmission of images.

Exclusion:

- Manufacture of glass fibers, under class 23100 (Manufacture of glass and glass products).

- Manufacture of optical cable sets with connectors or other attachments, subject to their applications, under class 26100 (Manufacture of electronic components).

2732 - 27320: Manufacture of other electronic and electric wires and cables

This class includes the manufacture of insulated wire and cable, made of steel, copper or aluminum. Exclusion:

- Manufacture (drawing) of wire, under class 24100 (Production of iron, steel, cast iron) and class 24200 (Production of non-precious and precious metals).

- Manufacture of computer cables, printer cables, USB cables and similar cable sets, under class 26100 (Manufacture of electronic components);

- Manufacture of cable sets, wiring covers and similar cable sets or assemblies for automotive applications, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines).

2733 - 27330: Manufacture of wiring devices

This class includes:

- Manufacture of current-carrying and non current-carrying wiring devices regardless of material.

This class includes:

- Manufacture of bus bars, electrical conductors (except switchgear-type);

- Manufacture of GFCI (ground fault circuit interrupters);

- Manufacture of lamp holders;

- Manufacture of lightning arrestors and coils;

- Manufacture of circuit breakers for electrical wiring (e.g. pressure, push button, tumbler);

- Manufacture of electrical sockets and current-carrying wiring;

- Manufacture of boxes for electric wiring (e.g. junction, switch boxes);

- Manufacture of electrical cables and equipment;

- Manufacture of electrical conduit and fitting;

- Manufacture of transmission pole and line hardware;

- Manufacture of plastic non current-carrying wiring devices including plastic cables, junction boxes, face plates, plastic pole line fittings and similar devices.

Exclusion:

- Manufacture of glass and ceramic insulators, under class 23930 (Manufacture of other porcelain and ceramic products);

- Manufacture of electrical connectors, lamp holders and switches, under class 26100 (Manufacture of electronic components);

274 - 2740 - 27400: Manufacture of electric lighting equipment

This class includes:

Manufacture of electric light bulbs and tubes and parts and components thereof (except glass blanks for electric light tubes), electric lighting fixtures (except electric vehicles); non-electric lighting equipment; lamp shades (except those made of glass and plastic); lighting fixture components (except current-carrying wiring devices). Manufacture of non-electric lighting equipment is also classified here.

This class includes:

- Manufacture of discharge, incandescent, fluorescent, ultra-violet, infrared lamps, other types of lamps, fixtures and bulbs;

- Manufacture of ceiling lighting fixtures;

- Manufacture of chandeliers;

- Manufacture of table lamps (i.e. lighting fixtures);

- Manufacture of Christmas tree lighting sets;

- Manufacture of electric fireplaces;

- Manufacture of flashlights;

- Manufacture of electric insect lamps;

- Manufacture of lanterns (e.g. carbide, electric, gas, kerosene);

- Manufacture of lighting equipment for means of transport (except vehicles);

- Manufacture of street lighting fixtures (except traffic signals);

- Manufacture of lighting equipment for vehicles (e.g. motor vehicles, aircraft, boat).

Exclusion:

- Manufacture of glassware and glass parts for lighting fixtures, under class 23100 (Manufacture of glass and glass products);

- Manufacture of current-carrying wiring devices for fighting fixtures, under class 27330 (Manufacture of wiring devices);

- Manufacture of ceiling fans or bath fans with integrated lighting fixtures, under class 27500 (Manufacture of household appliances);

- Manufacture of electrical signaling equipment such as traffic lights and pedestrian signaling equipment, under class 27900 (Manufacture of other electric equipment).

275 - 2750 - 27500: Manufacture of household appliances

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

This class includes:

- Manufacture of electric household appliances: Refrigerators, freezers, dishwashers and drying machines, vacuum cleaners, floor polishers, waste disposers, blinders, grinders, juice squeezers, tin openers, electric shavers, electric toothbrushes and other electric personal care device, knife sharpeners, exhaust fans and exhaust hoods;

- Manufacture of electrothermic household appliances: electric water heaters, electric blankets, dryers, combs, brushes, electric curlers, electric smoothing irons, space heaters and household-type fans, electric ovens, microwave ovens, electric hotplates, toasters, coffee makers, fry pans, roasters, grills, steamers, heating resistors, etc.

- Manufacture of non-electric cooking and heating equipment:

+ Non-electric space heaters, grates, stoves, water heaters, cooking appliances, plate dryers.

Exclusion:

- Manufacture of commercial and industrial refrigerators and freezers, room air-conditioners, attic fans, permanent-mounted space heaters and commercial ventilation and exhaust fans, commercial-type cooking equipment; commercial-type laundry, dry-cleaning equipment; commercial, industrial and office vacuum cleaners, under division 28 (Manufacture of machinery and equipment not elsewhere classified);

- Manufacture of household-type sewing machines, under class 28260 (Manufacture of machinery for textile, apparel and leather production);

- Installation of central vacuum cleaning systems, under class 43290 (Other construction installation).

279 - 2790 - 27900: Manufacture of other electric equipment

This class includes:

Manufacture of miscellaneous electrical equipment other than generators, motors or transformers, batteries, accumulators, wires, wiring devices, lighting equipment or household appliances.

This class includes:

- Manufacture of solid-state battery chargers;

- Manufacture of electric-powered door-opening and door-closing devices;

- Manufacture of electric bells;

- Manufacture of insulated extension cords;

- Manufacture of ultrasonic cleaning machines (except those for laboratory and dentistry);

- Manufacture of solid-state inverters, rectifying apparatus, fuel cells, regulated and unregulated uninterruptible power supplies;

- Manufacture of uninterruptible power supplies (UPS);

- Manufacture of surge suppressors;

- Manufacture of appliance cords, extension cords and other electrical cord sets with insulated wire and connectors;

- Manufacture of carbon and graphite electrodes, contacts, and other electrical carbon and graphite products;

- Manufacture of particle accelerators;

- Manufacture of electrical capacitors, resistors, accelerators and similar devices;

- Manufacture of hand-held soldering irons;

- Manufacture of electromagnets;

- Manufacture of sirens;

- Manufacture of electronic scoreboards;

- Manufacture of electrical signaling equipment such as traffic lights and pedestrian signaling equipment;

- Manufacture of electrical insulators (except those made of glass or porcelain), basic metal cables;

- Manufacture of electrical equipment and components for use in internal combustion engines;

- Manufacture of electrical welding and soldering equipment, including hand-held steel soldering equipment.

Exclusion:

- Manufacture of porcelain electrical insulators, under class 23930 (Manufacture of other porcelain and ceramic products);

- Production of carbon and graphite fibers and products, under class 23990 (Manufacture of other chemical products not elsewhere classified);

- Manufacture of electrical component-type rectifiers, voltage regulating circuits, power converting circuits, capacitors, resistors and similar devices, under class 26100 (Manufacture of electronic components);

- Manufacture of transformers, motors, switchgear, relays and industrial controls, under class 2710 (Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus);

- Manufacture of batteries, under class 27200 (Manufacture of batteries and accumulators);

- Manufacture of communication and energy wire, current-carrying and non current-carrying wiring, under class 27330 (Manufacture of wiring devices);

- Manufacture of lighting equipment, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of household-type appliances, under class 27500 (Manufacture of household appliances);

- Manufacture of non-electric welding and soldering equipment, under class 28190 (Manufacture of other general-purpose machinery);

- Manufacture of carbon and graphite pads, under class 28190 (Manufacture of other general-purpose machinery);

- Manufacture of motor vehicles’ electrical equipment, such as generators, alternators, spark plugs, electric-powered window and door systems, voltage regulators, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines);

- Manufacture of mechanical and electromechanical signaling, safety and traffic control equipment for railways, tramways, waterways, roads, parking facilities, airfields, under class 30200 (Manufacture of railway locomotives, trams and rail cars).

28: MANUFACTURE OF MACHINERY AND EQUIPMENT NOT ELSEWHERE CLASSIFIED

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 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, whether they are designed for industrial, building and civil engineering, agricultural or home use. The manufacture of special equipment for passenger or freight transport in related areas also belongs within this division.

This division also includes:

- 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.

- Manufacture of metal products for general use (division 25), associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus (divisions 26 and 27) and general-purpose motor vehicles (divisions 29 and 30).

281: Manufacture of general-purpose machinery

This group includes the manufacture of general-purpose machinery, i.e. machinery that is being used in a wide range of VSIC industries. This can include the manufacture of components used in the manufacture of a variety of other machinery or the manufacture of machinery that support the operation of other businesses.

2811 - 28110: Manufacture of engines and turbines (except aircraft, automobile and motorcycle engines)

This class includes:

- Manufacture of internal combustion piston engines, except motor vehicle, aircraft and cycle propulsion engines:

+ Hydraulic engines,

+ Railway engines.

- Manufacture of pistons, piston rings, carburetors and such for all internal combustion engines, diesel engines;

- Manufacture of inlet and exhaust valves of internal combustion engines;

- Manufacture of turbines and parts thereof:

+ Steam turbines and other vapor turbines,

+ Hydraulic turbines, waterwheels and relevant regulators,

+ Wind turbines,

+ Gas turbines, except turbojets or turbo propellers for aircraft propulsion,

+ Manufacture of boiler-turbine sets,

+ Manufacture of turbine-generator sets.

Exclusion:

- Manufacture of electric generator sets, under class 2710 (Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus);

- Manufacture of prime mover generator sets (except turbine generator sets), under class 2710 (Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus);

- Manufacture of electric equipment and components of internal combustion engines, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of cycle propulsion engines for motor vehicle or aircraft, under class 29100 (Manufacture of motor vehicles), class 30300 (Manufacture of aircraft, space craft and related machinery), class 30910 (Manufacture of motorcycles);

- Manufacture of turbojets and turbo propellers, under class 30300 (Manufacture of aircraft, spacecraft and related machinery);

2812 - 28120: Manufacture of fluid power equipment

This class includes:

- Manufacture of hydraulic and pneumatic components (including hydraulic pumps, hydraulic motors, hydraulic cylinders, hydraulic and pneumatic valves, hydraulic and pneumatic hose and fittings);

- Manufacture of air preparation equipment for use in pneumatic systems;

- Manufacture of combustible energy systems;

- Manufacture of hydraulic transmission equipment.

Exclusion:

- Manufacture of compressors, under class 28130 (Manufacture of other pumps, compressors, taps and valves);

- Manufacture of pumps and valves for non-hydraulic applications, under class 28130 (Manufacture of other pumps, compressors, taps and valves);

- Manufacture of mechanical transmission equipment, under class 28140 (Manufacture of bearings, gears, gearing and driving elements);

2813 - 28130: Manufacture of other pumps, compressors, taps and valves

This class includes:

- Manufacture of air or vacuum pumps, air or gas compressors;

- Manufacture of pumps for liquids whether or not fitted with a measuring device;

- Manufacture of pumps designed for fitting to internal combustion engines: oil, water or fuel pumps for motor vehicles, etc.

This class also includes:

- Manufacture of industrial taps and valves, including regulating valves and intake taps;

- Manufacture of sanitary taps and valves;

- Manufacture of heating taps and valves;

- Manufacture of hand pumps;

Exclusion:

- Manufacture of valves of vulcanized rubber, glass or of ceramic materials, under class 22120 (Manufacture of other rubber products), class 23100 (Manufacture of glass and glass products) or class 23930 (Manufacture of other porcelain and ceramic products);

- Manufacture of hydraulic transmission equipment, under class 28120 (Manufacture of fluid power equipment);

- Manufacture of inlet valves of internal combustion engines, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

2814 - 28140: Manufacture of bearings, gears, gearing and driving elements

This class includes:

- Manufacture of balls, ball bearings and parts thereof;

- Manufacture of mechanical power transmission equipment:

+ Transmission shafts and cranks: camshafts, crankshafts, cranks, etc.

+ Plain bearings and friction-driving toothed wheels.

- Manufacture of gears, gearing and gear boxes and other speed changers;

- Manufacture of clutches and shaft couplings;

- Manufacture of flywheels and pulleys;

- Manufacture of articulated link chain;

- Manufacture of power transmission chain.

Exclusion:

- Production of other chains, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

- Manufacture of (electromagnetic) clutches, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines);

- Manufacture of sub-assemblies of power transmission equipment identifiable as parts of vehicles or aircraft, under division 29 (Manufacture of motor vehicles) and division 30 (Manufacture of other transport equipment).

2815 - 28150: Manufacture ovens, furnaces and furnace burners

This class includes:

- Manufacture of electrical and industrial and laboratory furnaces and ovens, including incinerators;

- Manufacture of burners;

- Manufacture of permanent-mounted electric cooking ranges, electric swimming pool heaters, non-electric household cooking equipment, such as solar heating, steam heating, oil heat and similar furnaces;

- Manufacture of electric household-type furnaces (electric forced air furnaces, heat pumps, etc.), non-electric forced air furnaces;

This class also includes the manufacture of mechanical stokers, heaters, dischargers, etc.

Exclusion:

- Manufacture of household ovens, under class 27500 (Manufacture of household appliances);

- Manufacture of agricultural dryers, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of bakery ovens, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of dryers for wood, paper pulp, paper or paperboard, under class 2829 (Manufacture of other special-purpose machinery);

- Manufacture of medical instruments, surgical appliances or sterilizers and laboratory apparatus, under class 32501 (Manufacture of medical and dental instruments and supplies);

- Laboratory furnaces (in dentistry), under class 32501 (Manufacture of medical and dental instruments and supplies);

2816 - 28160: Manufacture of lifting and handling equipment

This class includes:

- Manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery:

+ Pulley, winches, capstans,

+ Derricks, cranes, mobile lifting frames, etc.

+ Works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories,

+ Mechanical manipulators and industrial robots specifically designed for lifting, loading or unloading.

- Manufacture of conveyors, etc.

- Manufacture of lifts, escalators and moving walkways;

- Manufacture of parts specialized for lifting and handling equipment.

Exclusion:

- Manufacture of continuous-action elevators and conveyors for underground use, under class 28240 (Manufacture of machinery for mining, quarrying and construction);

- Manufacture of mechanical shovels and excavators, under class 28240 (Manufacture of machinery for mining, quarrying and construction);

- Manufacture of industrial robots for multiple uses, under class 2829 (Manufacture of other special-purpose machinery);

- Manufacture of floating cranes, railway cranes, crane-lorries, under class 30110 (Building of ships and floating structures) and class 30200 (Manufacture of railway locomotives, trams and rail cars);

- Installation of lifts and elevators,  under class 43290 (Other construction installation).

2817 - 28170: Manufacture of office machinery and equipment (except computers and peripheral equipment)

This class includes:

- Manufacture of mechanical calculators;  

- Manufacture of adding machines, cash registers;

- Manufacture of electronic or non-electronic calculators;

- Manufacture of postage meters, mail handling machines (envelope stuffing, sealing and addressing machinery; opening, sorting), supporting machinery;

- Manufacture of collating machinery;

- Manufacture of typewriters;

- Manufacture of stenography machines;

- Manufacture of office-type binding equipment (i.e. plastic or tape binding);

- Manufacture of cheque writing machines;

- Manufacture of coin counting and coin wrapping machinery;

- Manufacture of pencil sharpeners;

- Manufacture of staplers and staple removers;

- Manufacture of voting machines;

- Manufacture of hole punchers;

- Manufacture of mechanically-operated vending machines;

- Manufacture of mechanically-operated cash registers;

- Manufacture of photocopy machines;

- Manufacture of disc players;

- Manufacture of blackboards, white boards and marker boards;

- Manufacture of dictating machines.

Exclusion: Manufacture of computers and peripheral equipment, under class 26200 (Manufacture of computers and peripheral equipment);

2818 - 28180: Manufacture of power-driven or pneumatic hand tools

This class includes:

Manufacture of hand tools with self-contained electric or non-electric motor or hydraulic drive, such as:

+ Circular or reciprocating saws,

+ Drills and hammer drills,

+ Hand-held electric sanders,

+ Pneumatic nailers,

+ Buffers,

+ Routers,

+ Grinders,

+ Staplers,

+ Hydraulic rivet guns,

+ Planers,

+ Shears,

+ Impact wrenches,

+ Power-actuated nailers.

2819 - 28190: Manufacture of other general-purpose machinery

This class includes:

- Manufacture of industrial refrigerating or freezing equipment, including assemblies of major components;

- Manufacture of air-conditioning machines, including those for motor vehicles;

- Manufacture of non-household fans;

- Manufacture of household-type weighing machinery: Luggage scales, weighbridges, other weights, etc.

- Manufacture of filtering and purifying machinery and apparatus for liquefaction;

- Manufacture of equipment for projecting or dispersing liquids or powders: Spray guns, fire extinguishers, sandblasting machines, steam cleaning machines, etc.

- Manufacture of packing and wrapping machinery: Filling, closing, sealing, wrapping and labeling machines, etc.

- Manufacture of machinery for cleaning or drying bottles for production of beverages;

- Manufacture of distilling and rectifying equipment for petroleum refineries, chemical industries and beverage industries;

- Manufacture of heat exchangers;

- Manufacture of machinery for liquefying air and gas;

- Manufacture of gas generators;

- Manufacture of calendering or rolling machines and cylinders thereof (except those used for metal and glass);

- Manufacture of centrifuges (except cream separators and clothes dryers);

- Manufacture of gaskets and similar joints made of a combination of materials or layers of the same material;

- Manufacture of automatic vending machines;

- Manufacture of parts for general-purpose machinery;

- Manufacture of ventilation fans (gable fans, roof ventilators);

- Manufacture of measures, similar hand tools, machinists’ precision tools (except optical ones);

- Manufacture of non-electrical welding and soldering equipment.

Exclusion:

- Manufacture of sensitive laboratory-type balances, under class 26510 (Manufacture of measuring, testing, navigating and control equipment);

- Manufacture of household-type refrigerating or freezing equipment, under class 27500 (Manufacture of household appliances);

- Manufacture of household-type fans, under class 27500 (Manufacture of household appliances);

- Manufacture of electric welding and soldering equipment, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of agricultural spraying machinery, under class 28210 (Manufacture of agricultural and forestry machinery);

- Manufacture of metal or glass rolling machinery and parts thereof, under class 28230 (Manufacture of machinery for metallurgy) and class 2829 (Manufacture of other special-purpose machinery);

- Manufacture of agricultural dryers or machinery for filtering or purifying food, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of cream separators, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of commercial clothes dryers, under class 28260 (Manufacture of machinery for textile, apparel and leather production);

- Manufacture of textile printing machinery, under class 28260 (Manufacture of machinery for textile, apparel and leather production);

282: Manufacture of special-purpose machinery

This group includes the manufacture of special-purpose machinery, i.e. machinery for exclusive use in a division or a small cluster of groups in a division in the standard industrial classification system. 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.

2821 - 28210: Manufacture of agricultural and forestry machinery

This class includes:

- Manufacture of tractors used in agriculture and forestry;

- Manufacture of walking (pedestrian-controlled) tractors;

- Manufacture of mowers and lawnmowers;

- Manufacture of agricultural self-loading or self-unloading trailers or semi-trailers;

- Manufacture of agricultural machinery for planting or fertilizing: Ploughs, manure spreaders, seeders, harrows, etc.

- Manufacture of harvesting or threshing machinery: Harvesters, threshers, sorters, etc.

- Manufacture of milking machines;

- Manufacture of spraying machinery for agricultural use;

- Manufacture of diverse agricultural machinery: Poultry-keeping machinery, bee-keeping machinery, equipment for preparing fodder, etc. Manufacture of machines for cleaning and sorting eggs, fruit, etc.

Exclusion:

- Manufacture of non-electric agricultural hand tools, under class 25930 (Manufacture of cutlery, hand tools and general hardware);

- Manufacture of conveyors for farm use, under class 28160 (Manufacture of lifting and handling equipment);

- Manufacture of power-driven hand tools, under class 28180 (Manufacture of power-driven hand tools)

- Manufacture of cream separators, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of machinery for cleaning and sorting grain, rice or dried leguminous vegetables, under class 28250 (Manufacture of machinery for food, beverage and tobacco processing);

- Manufacture of road tractors for semi-trailers, under class 29100 (Manufacture of motor vehicles);

- Manufacture of road trailers or semi-trailers, under class 29200 (Manufacture of bodies for motor vehicles, of trailers and semi-trailers);

2822 - 28220: Manufacture of machine tools and metal-forming machinery

This class includes:

- Manufacture of machine tools for processing 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.

- Manufacture of machines for turning, milling, drilling, shaping, crushing, etc.

- Manufacture of stamping or pressing tools;

- Manufacture of punch presses, hydraulic presses, hydraulic brakes, hammers, forestry machines, etc.

- Manufacture of thread rollers or wire-working machines;

- Manufacture of machines for nailing, stapling, gluing or otherwise assembling wood, bamboo, bone, hard rubber or plastics, etc.

- Manufacture of rotary percussion drills, chainsaws, filing machines, riveters, metal cutters, etc.

- Manufacture of presses for the production of particle board and similar items;

- Manufacture of electroplating machinery.

This class also includes the manufacture of parts and accessories for the machine tools listed above: work holders, dividing heads and special attachments for machine tools.

Exclusion:

- Manufacture of interchangeable tools for hand tools or machine tools (drills, punches, cutters, milling or turning tools, saw blades, cutting knives, etc.), under class 25930 (Manufacture of cutlery, hand tools and general hardware);

- Manufacture of electric hand-held soldering irons and soldering guns, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of hand tools, under class 28180 (Manufacture of power-driven hand tools)

- Manufacture of machinery used in metal milling, under class 28230 (Manufacture of machinery for metallurgy);

- Manufacture of machinery for mining and quarrying, under class 28240 (Manufacture of machinery for mining, quarrying and construction);

2823 - 28230: Manufacture of machinery for metallurgy

This class includes:

- Manufacture of machines and equipment for handling hot metals:

- Furnaces, ingot moulds, ladles, casting machines;

- Manufacture of metal-rolling mills.

Exclusion:

- Manufacture of draw-benches, under class 28220 (Manufacture of machine tools and metal-forming machinery);

- Manufacture of moulding boxes and moulds (except ingot moulds), under class 25930 (Manufacture of cutlery, hand tools and general hardware);

- Manufacture of machines for forming moulds, under class 2829 (Manufacture of other special-purpose machinery);

2824 - 28240: Manufacture of machinery for mining, quarrying and construction

This class includes:

- Manufacture of continuous-action elevators and conveyors for underground use;

- Manufacture of boring, cutting, sinking and tunneling machinery (whether or not for underground use);

- Manufacture of machinery for treating minerals by screening, sorting, washing, crushing, etc.

- Manufacture of concrete and mortar mixers;

- Manufacture of earth-moving machinery: Bulldozers, angle-dozers, graders, scrapers, mechanical shovels, etc.

- Manufacture of pile drivers and pile presses, mortar spreaders, bitumen spreaders, concrete surfacing machinery, etc.

- Manufacture of track-laying tractors and tractors used in construction or mining;

- Manufacture of bulldozers or angle-dozers;

- Manufacture of push vehicles.

Exclusion:

- Manufacture of lifting and handling equipment, under class 28160 (Manufacture of lifting and handling equipment);

- Manufacture of other tractors, under class 28210 (Manufacture of agricultural and forestry machinery) and class 29100 (Manufacture of motor vehicles);

- Manufacture of machine tools for stone processing, including machines for splitting or cleaning stone, under class 28220 (Manufacture of machine tools and metal-forming machinery);

- Manufacture of concrete-mixer lorries, under class 29100 (Manufacture of motor vehicles);

2825 - 28250: Manufacture of machinery for food, beverage and tobacco processing

This class includes:

- Manufacture of agricultural dryers;

- Manufacture of machinery for the dairy industry:

+ Cream separators,

+ Milk processing machinery (e.g. homogenizers),

+ Milk converting machinery (e.g. butter chums, butter workers and moulding machines),

+ Cheese-making machines (e.g. homogenizers, moulders, presses), etc.

- Manufacture of machinery for the grain milling industry:

+ Machinery for cleaning, sorting or grading seeds, grinding or drying leguminous vegetables (winnowers, threshers, separators, crushing machines, etc.)

+ Machinery for producing flour and meal, etc. (grinding mills, feeders, sifters, bran cleaners, hullers).

- Manufacture of crushers, etc. used to make wine, fruit juices, etc.

- Manufacture of machinery for the bakery industry or for making macaroni or similar products;

- Bakery ovens, dough mixers, dough dividers, slicers, cake-making machines, etc.

- Manufacture of machines and equipment to process diverse foods:

+ Machinery to make cocoa or chocolate, to manufacture sugar, to brew beer, to process meat or poultry, to prepare vegetables, nuts, fruit, fish, crabs or other seafood,

+ Machinery for filtering and purifying,

+ Other machinery for the industrial preparation and production of food and drink.

- Manufacture of machinery for preparation or extraction of animal fats or vegetable oils,

- Manufacture of machinery for preparing tobacco and for making cigar, pipe or chewing tobacco,

- Manufacture of machinery for preparation of food in hotels and restaurants.

Exclusion:

- Manufacture of food and milk sterilizing equipment, under class 26600 (Manufacture of irradiation, electromedical and electrotherapeutic equipment);

- Manufacture of packing, wrapping and weighing machinery, under class 28190 (Manufacture of other general-purpose machinery);

- Manufacture of cleaning, sorting or grading machinery for eggs, fruit or other crops (except seeds, rice and dried leguminous vegetables), under class 28210 (Manufacture of agricultural and forestry machinery).

2826 - 28260: Manufacture of machinery for textile and leather production

This class includes:

- Manufacture of textile machinery:

+ Machines for preparing, producing, drawing, weaving or cutting man-made fabrics, materials or yarns,

+ Machines for preparing textile yarns: reelers, warpers and related machines, etc.

+ Weaving machines, including hand looms,

+ Knitting machines,

+ Machines for making net, tulle, lace, braid, etc.

- Manufacture of auxiliary machines or equipment for textile machinery: Jacquard weaving, automatic stop motions, shuttle changing mechanisms, spindles and spindle flyers, etc.

- Manufacture of textile printing machinery;

- Manufacture of machinery for yarn processing: Bleaching, dyeing, dressing, finishing, impregnation of textile fibers; machines for reeling, unreeling, folding, cutting or pinking textile yarns;

- Manufacture of laundry machinery: ironing machines, washing and drying machines, dry-cleaning machines.

- Manufacture of sewing machines, heads and needles thereof (whether or not for household use);

- Manufacture of machines for producing or finishing felt or non-wovens;

- Manufacture of leather machines: Machinery for preparing, tanning or working hides, for making or repairing shoes or other articles of hides, leather or fur skins.

Exclusion:

- Production of paper or paperboard for use on jacquard machines, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified);

- Production of household-type washing and drying machines, under class 27500 (Manufacture of household appliances);

- Production of calendaring machines, under class 28190 (Manufacture of other general-purpose machinery);

- Manufacture of machines used in book binding, under class 2829 (Manufacture of other special-purpose machinery);

2829: Manufacture of other special-purpose machinery

This class includes the manufacture of special-purpose machines not elsewhere classified.

28291: Manufacture of machinery for producing building materials

This class includes the manufacture of machinery for producing roof tiles, wall tiles, floor tiles, ceramic pastes, mixed substances, conduit, graphite electrodes, board chalk, foundry moulds, etc.

28299: Manufacture of other special-purpose machinery not elsewhere classified

This class includes:

- Manufacture of machinery for making paper pulp;

- Manufacture of machinery for making paper and paperboard;

- Manufacture of dryers for wood, paper pulp, paper or paperboard;

- Manufacture of machinery producing articles of paper or paperboard;

- Manufacture of machinery for working soft rubber or plastics or for production of materials: Extruders, moulders, pneumatic tyre making or retreading machines and other machines for making a specific rubber or plastic product;

- Manufacture of printing and book-binding machines and machinery for activities that support printing on textile and other materials;

- Manufacture of machinery for producing semi-conductors;

- Manufacture of industrial robots for various uses;

- Manufacture of diverse machinery and equipment for:

+ Production of electric lamps, tubes (valves) or bulbs,

+ Production of hot-worked glass or glassware, glass fiber or yarn,

+ Machinery for isotopic separation.

- Manufacture of tire alignment and balancing equipment; balancing equipment;

- Manufacture of central greasing systems;

- Manufacture of aircraft landing equipment, aircraft carrier catapults and related equipment;

- Manufacture of tanning beds;

- Manufacture of automatic ball serving equipment (e.g. pin-setters);

- Manufacture of equipment for shooting galleries, swimming and other amusements.

Exclusion:

- Manufacture of household-type appliances, under class 27500 (Manufacture of consumer electronics);

- Manufacture of photocopy machines, etc., under class 28170 (Manufacture of office machinery and equipment, except computers and peripheral equipment);

- Manufacture of machinery and equipment to work hard rubber, hard plastics and cold glass, under class 28220 (Manufacture of machine tools and metal-form machinery);

- Manufacture of ingot moulds, under class 28230 (Manufacture of machinery for metallurgy);

29: MANUFACTURE OF MOTOR VEHICLES

This division includes the manufacture of motor vehicles for transporting passengers and freight, as well as the manufacture of various parts and accessories, and of trailers and semi-trailers;

Maintenance and repair of vehicles produced in this division are classified under 45200 (Maintenance and repair of motor vehicles).

291 - 2910 - 29100: Manufacture of motor vehicles

This class includes:

- Manufacture of passenger cars;

- Manufacture of commercial vehicles: Vans, over-the-road tractors for semi-trailers, etc.

- Manufacture of buses, trolleybus and coaches;

 - Manufacture of motor vehicle engines;

- Manufacture of chassis fitted with engines;

- Manufacture of motor vehicle engines;

+ Manufacture of snowmobiles, golf carts, amphibious airplanes,

+ Fire engines, street sweepers, travelling libraries, armored cars, etc.

+ Concrete-mixer lorries,

+ ATVs, go-carts and similar vehicles including race cars.

This class also includes the activities of factory rebuilding of motor vehicles.

Exclusion:

- Manufacture of lighting equipment for motor vehicles and non-motorized vehicles, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of pistons, piston rings and carburetors, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of agricultural tractors, under class 28210 (Manufacture of agricultural and forestry machinery);

- Manufacture of tractors used in construction and mining, under class 28240 (Manufacture of machinery for mining, quarrying and construction);

- Manufacture of dumping trucks, under class 28240 (Manufacture of machinery for mining, quarrying and construction);

- Manufacture of bodies for motor vehicles, under class 29200 (Manufacture of bodies for motor vehicles, of trailers and semi-trailers);

- Manufacture of electrical parts for motor vehicles, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines);

- Manufacture of parts and accessories for motor vehicles, under class 42200 (Construction of utility projects);

- Manufacture of tanks and military vehicles, under class 30400 (Manufacture of military fighting vehicles).

- Maintenance, repair and minor alteration of motor vehicles, under class 45200 (Maintenance and repair of motor vehicles).

292 - 2920 - 29200: Manufacture of bodies for motor vehicles, of trailers and semi-trailers

This class includes:

- Manufacture of bodies, including cabs for motor vehicles;

- Outfitting of motor vehicles, trailers and semi-trailers;

- Manufacture of trailers and semi-trailers: For transport of goods: oil tankers; for transport of passengers: caravan trailers;

- Manufacture of containers for carriage by one or more modes of transport.

Exclusion:

- Manufacture of trailers and semi-trailers specially designed for use in agriculture, under class 28210 (Manufacture of agricultural and forestry machinery);

- Manufacture of parts and accessories of bodies for motor vehicles, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines);

- Manufacture of non-motorized vehicles drawn by animals, under class 30990 (Manufacture of other transport equipment not elsewhere classified);

293 - 2930 - 29300: Manufacture of parts and accessories for motor vehicles and automotive engines

This class includes:

- Manufacture of replacement parts and components for motor vehicles: Brakes, gearboxes, axles, road wheels, shock absorbers, radiators, silencers, exhaust pipes, catalytic converters, clutches, steering wheels, steering columns and steering boxes;

- Manufacture of parts and accessories of bodies for motor vehicles: Safety belts, airbags, windows, bumpers;

- Manufacture of car seats;

- Manufacture of electrical equipment for motor vehicles, such as generators, alternators, spark plugs, ignition wiring harnesses, electric-powered window and door systems, assembly of gauges into engines, voltage regulators, etc.

Exclusion:

- Manufacture of tyres, under class 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres);

- Manufacture of rubber hoses and belts and other rubber products, under class 22120 (Manufacture of other rubber products);

- Manufacture of plastic hoses and belts and other plastic products, under class 22209 (Manufacture of other plastics products);

- Manufacture of batteries for engines, under class 27200 (Manufacture of batteries and accumulators);

- Manufacture of lighting equipment for motor vehicles, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of pistons, piston rings and carburetors, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of pumps for motor vehicles and engines, under class 28130 (Manufacture of other pumps, compressors, taps and valves);

- Maintenance, repair and minor alteration of motor vehicles, under class 45200 (Maintenance and repair of motor vehicles).

30: MANUFACTURE OF OTHER TRANSPORT EQUIPMENT

This division includes the manufacture of transportation equipment such as shipbuilding and boat manufacturing; manufacture of locomotives and railroad rolling stock, aircrafts, spacecrafts and parts thereof.

301: Building of ships and boats

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

3011 - 30110: Building of ships and floating structures

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

This class includes:

- Building of commercial vessels: passenger ships, ferry boats, cargo ships, tankers, tugs, etc.

- Building of warships;

- Building of fishing boats and fish-processing factory vessels. This class also includes:

- Building of hovercraft (except recreation-type hovercraft);

- Construction of drilling platforms, floating or submersible vessels;

- Construction of floating structures: Floating docks, pontoons, coffer-dams, floating landing stages, buoys, floating tanks, barges, floating cranes, non-recreational inflatable rafts, etc.

- Manufacture of sections for ships and floating structures.

Exclusion:

- Manufacture of parts of vessels, which are not major hull assemblies:

+ Manufacture of sails, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

+ Production of ships’ propellers, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

+ Production of steel or iron anchors, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

Manufacture of marine vessels’ engines, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of naval instruments, under class 26510 (Manufacture of measuring, testing, navigating and control equipment);

- Manufacture of lighting equipment for ships, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of engines for amphibious airplanes, under class 29100 (Manufacture of motor vehicles);

- Manufacture of inflatable rafts and rafts for recreation, under class 30120 (Building of pleasure and sporting boats);

- Specialized repair and maintenance of ships and floating structures, under class 33150 (Repair and maintenance of transport equipment, except motor vehicles);

- Ship breaking, under class 3830 (Materials recovery);

- Interior installation of boats, under class 43300 (Building completion and finishing).

3012 - 30120: Building of pleasure and sporting boats

This class includes:

- Manufacture of inflatable boats and rafts;

- Building of sailboats with or without auxiliary motor;

- Building of motor boats;

- Building of recreation-type hovercraft;

- Building of personal amphibious airplanes;

- Building of other tourist and sporting boats: Canoes, kayaks (lightweight wood boats), rowing boats, skiffs.

Exclusion:

- Manufacture of parts of tourist and sporting boats:

+ Manufacture of sails, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

+ Production of iron or steel anchors, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

Manufacture of marine vessels’ engines, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of sailboards and surfboards, under class 32300 (Manufacture of sports goods);

- Maintenance, repair or alteration of tourist boats, under class 33150 (Repair and maintenance of transport equipment, except motor vehicles);

302 - 3020 - 30200: Manufacture of railway locomotives, trams and rail cars

This class includes:

- Manufacture of rail locomotives powered by electricity, diesel, steam, and other rail locomotives;

- Manufacture of self-propelled railway or tramway passenger coaches, vans and gondola cars, maintenance or service vehicles;

- Manufacture of railway or tramway rolling stock, not self-propelled: Passenger coaches, goods vans, tang wagons, self-discharging vans, tenders, etc.

- Manufacture of specialized parts of railway locomotives or of rolling stock: Bogies, axles and wheels, brakes and parts of brakes; hooks and coupling devices, shock absorbers; wagons and locomotive frames; bodies, corridor connections, lighting equipment, etc.

This class also includes:

- Manufacture of mechanical and electronic signaling, safety and traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields, etc.

- Manufacture of mining locomotives and mining rail cars;

- Manufacture of railway car seats.

Exclusion:

- Manufacture of unassembled rails, under class 24100 (Manufacture of iron, steel, cast iron);

- Production of railway track fixtures, under class 2599 (Manufacture of other fabricated metal products not elsewhere classified);

- Manufacture of electric motors, under class 2710 (Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus);

- Manufacture of electronic signaling, safety or traffic-control equipment, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of engines and turbines, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

303 - 3030 - 30300: Manufacture of aircraft, spacecraft and related machinery

This class includes:

- Manufacture of airplanes for transportation of goods or passengers, for national defense, for sport and other purposes;

- Manufacture of helicopters;

- Manufacture of gliders, hang-gliders;

- Manufacture of dirigibles and hot air balloons;

- Manufacture of parts and accessories of aircraft:

+ Major assemblies such as fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles, lighting equipment, etc.

+ Airscrews, helicopter rotors and propelled rotors,

+ Motors and engines typically found on aircraft

+ Parts of turbojets and turboprops for aircraft,

- Manufacture of aircraft landing parts, brakes, etc.

- Manufacture of ground flying trainers;

- Manufacture of spacecraft and landing engines thereof, satellites, space probes, orbital stations, shuttles;

- Manufacture of intercontinental ballistic missiles (ICBM) and similar missiles. This class also includes:

- Overhaul and conversion of aircraft or aircraft engines;

- Manufacture of aircraft seats.

Exclusion:

- Manufacture of parachutes, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

- Manufacture of military ammunition, under class 25200 (Manufacture of weapons and ammunition);

- Manufacture of telecommunication equipment for satellites, under class 26300 (Manufacture of communication equipment);

- Manufacture of aircraft instrumentation and aeronautical instruments, under class 26510 (Manufacture of measuring, testing, navigating and control equipment);

- Manufacture of air force control systems, under class 26510 (Manufacture of measuring, testing, navigating and control equipment);

- Manufacture of lighting equipment for aircraft, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of ignition parts and other electrical parts for internal combustion engines, under class 27900 (Manufacture of other electrical equipment);

- Manufacture of pistons, piston rings and carburetors, under class 28110 (Manufacture of engines and turbines, except aircraft, automobile and motorcycle engines);

- Manufacture of aircraft landing gear, aircraft catapults and related equipment, under class 2829 (Manufacture of other special-purpose machinery).

304 - 3040 - 30400: Manufacture of military fighting vehicles

This class includes:

- Manufacture of tanks;

- Manufacture of amphibious military equipment;

- Manufacture of other military fighting vehicles.

Exclusion: Manufacture of weapons and ammunition, under class 25200 (Manufacture of weapons and ammunition);

309: Manufacture of other transport equipment not elsewhere classified

This group includes the manufacture of transport equipment other than motor vehicles and transport equipment for railway, waterway, aviation or space travel, and military vehicles.

3091 - 30910: Manufacture of motorcycles

This class includes:

- Manufacture of motorcycles, mopeds or cycles fitted with an auxiliary engine;

- Manufacture of engines for motorcycles;

- Manufacture of sidecars;

- Manufacture of parts and accessories for motorcycles.

Exclusion:

- Manufacture of bicycle, under class 30920 (Manufacture of bicycles and invalid carriages);

- Manufacture of invalid carriages, under class 30920 (Manufacture of bicycles and invalid carriages);

3092 - 30920: Manufacture of bicycles and invalid carriages

This class includes:

- Manufacture of non-motorized bicycles and other cycles, including (delivery) tricycles, tandems, children's bicycles and tricycles;

- Manufacture of parts and accessories for bicycles;

- Manufacture of invalid carriages with or without a motor;

- Manufacture of parts and accessories of invalid carriages;

- Manufacture of baby carriages.

Exclusion:

- Manufacture of bicycles with auxiliary motor, under class 30910 (Manufacture of motorcycles);

- Manufacture of wheeled toys, including plastic bicycles and tricycles, under class 32400 (Manufacture of games and toys).

3099 - 30990: Manufacture of other transport equipment not elsewhere classified

This class includes:

- Manufacture of vehicles drawn by animals: donkey carts, hearses;

- Manufacture of wheelbarrows, handcarts, shopping carts, etc.

Exclusion:

- Work trucks, whether or not fitted with lifting or handling equipment, whether or not hand-driven, of the type used in factories (including hand trucks), under class 28160 (Manufacture of lifting and handling equipment);

- Decorative restaurant carts, such as a food wagon, under class 3100 (Manufacture of furniture).

31: MANUFACTURE OF FURNITURE

This division includes:

Manufacture of furniture and related products of any material except stone, concrete and ceramics. 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 articles, for both aesthetic and functional qualities, is an important aspect of the production process.

Some of the processes used in furniture production are similar to processes that are used in other segments of manufacturing. For example, the process of cutting and assembly in the production of wood are classified in division 16 (Manufacture of wood and wood products). However, the multiple processes distinguish the production of wood furniture from the manufacture of wood products. Similarly, the manufacture of metal furniture uses techniques that are also employed in the production of roll-formed products classified in division 25 (Manufacture of fabricated metal products, except machinery and equipment). The moulding process for plastic furniture is similar to the moulding of other plastics products. However, the manufacture of plastic furniture tends to be a specialized activity.

310 - 3100: Manufacture of furniture

31001: Manufacture of wood furniture

This class includes the manufacture of wood articles for various uses in all places.

This class includes:

- Manufacture of wooden chairs and seats for offices, workrooms, hotels, restaurants, public and domestic premises;

- Manufacture of wooden chairs and seats for theaters and cinemas;

- Manufacture of wooden seats on transport equipment;

- Manufacture of sofas, sofa beds and sofa sets;

- Manufacture of wooden garden chairs and seats;

- Manufacture of special wood furniture for shops: counters, display cases, shelves, etc.

- Manufacture of wooden office furniture;

- Manufacture of wooden kitchen furniture;

- Manufacture of wood furniture for bedrooms, living rooms, garden, etc.

- Manufacture of wood cabinets for sewing machines, televisions, etc.

- Manufacture of laboratory benches, stools and other laboratory seating, laboratory furniture (e.g. cabinets and tables);

- Manufacture of wood furniture for medical, surgical, dental and veterinary use;

- Manufacture of wood furniture for churches, schools and restaurants. This class also includes:

- Finishing of upholstery of wooden chairs and seats with furniture-covering materials;

- Finishing of interior furniture such as spraying, painting, polishing and upholstery;

- Manufacture of wooden supports for mattresses;

- Manufacture of mattresses: Mattresses fitted with springs or a supporting material, uncovered cellular rubber or plastic mattresses;

- Decorative restaurant carts, such as food wagons.

Exclusion:

- Manufacture of wooden car seats, railway seats and aircraft seats, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines), class 30200 (Manufacture of railway locomotives, trams and rail cars), or class 30300 (Manufacture aircraft, spacecraft and related machinery);

- Blackboards, under class 28170 (Manufacture of office machinery and equipment, except computers and peripheral equipment);

- Installation parts and accessories, installation of wood articles in libraries, under class 43300 (Building completion and finishing).

31009: Manufacture of furniture of other materials

This class includes:

Manufacture of furniture of any material (except wood, stone, concrete and ceramic) for various uses in any place:

- Manufacture of chairs and seats for offices, workrooms, hotels, restaurants, public and domestic premises;

- Manufacture of chairs and seats for theaters and cinemas;

- Manufacture of seats on transport equipment;

- Manufacture of sofas, sofa beds and sofa sets;

- Manufacture of garden chairs and seats;

- Manufacture of special furniture for shops: counters, display cases, shelves, etc.

- Manufacture of office furniture;

- Manufacture of kitchen furniture;

- Manufacture of furniture for bedrooms, living rooms, garden, etc.

- Manufacture of cabinets for sewing machines, televisions, etc.

- Manufacture of laboratory benches, stools and other laboratory seating, laboratory furniture (e.g. cabinets and tables);

- Manufacture of furniture for medical, surgical, dental and veterinary use;

- Manufacture of furniture for churches, schools and restaurants,

- Finishing of upholstery of wooden chairs and seats with furniture-covering materials;

- Finishing of interior furniture such as spraying, painting, polishing and upholstery;

- Manufacture of mattress supports.

- Manufacture of mattresses: Mattresses fitted with springs or a supporting material, uncovered cellular rubber or plastic mattresses;

- Decorative restaurant carts: food wagons.

Exclusion:

- Manufacture of pillows, pouffes, quilts and eiderdowns under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

- Manufacture of inflatable rubber mattresses, under class 22120 (Manufacture of other rubber products);

- Manufacture of furniture of ceramics, concrete and stone, under class 23930 (Manufacture of other porcelain and ceramic products), class 23950 (Manufacture of articles of concrete, cement and plaster), or class 23960 (Cutting, shaping and finishing of stone);

- Manufacture of lighting fittings or lamps, under class 27400 (Manufacture of electric lighting equipment);

- Manufacture of car seats, railway seats and aircraft seats, under class 29300 (Manufacture of parts and accessories for motor vehicles and automotive engines), class 30200 (Manufacture of railway locomotives, trams and rail cars), or class 30300 (Manufacture aircraft, spacecraft and related machinery);

- Blackboards, under class 28170 (Manufacture of office machinery and equipment, except computers and peripheral equipment);

- Installation parts and accessories, installation of wood articles in libraries, under class 43300 (Building completion and finishing).

32: OTHER MANUFACTURING

This division includes the manufacture of a variety of goods not covered in other parts of the classification. Since this is a residual division, production processes, input materials and use of the produced goods can vary widely and usual criteria for grouping classes into divisions have not been applied here.

321: Manufacture of jewellery, imitation jewellery and related articles

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

3211 - 32110: Manufacture of jewellery and related articles

This class includes:

- Production of worked pearls;

- Production of precious and semi-precious stones, including industrial-grade stones and reconstructed or synthetic precious or semi-precious stones;

- Working of diamonds;

- Manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other metals;

- Manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals: Dinnerware, flatware, hollowware, toilet articles, office articles, articles for religious use, etc.

- Manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof): crucibles, spatulas, electroplating anodes, etc.

- Manufacture of (precious) metal watches, wristbands, watch straps and cigarette cases;

- Manufacture of coins, including coins for use as legal tender, whether or not of precious metal.

This class also includes the manufacture of personal engraved product of precious and non-precious metal.

Exclusion:

- Manufacture of non-metal watch bands (e.g. leather, plastic), under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness); - Manufacture of articles of base metal plated with precious metal, under division 25 (Manufacture of fabricated metal products, except machinery and equipment);

- Manufacture of watch cases, under group 265 (Manufacture of measuring, testing, navigating and control equipment; manufacture of watches and clocks)

- Manufacture of watch bands of non-precious metals, under class 32120 (Manufacture of jewellery and related articles);

- Manufacture of imitation jewellery, under class 32120 (Manufacture of jewellery and related articles);

3212 - 32120: Manufacture of imitation jewellery and related articles

This class includes:

- Manufacture of costume or imitation jewellery:

+ Rings, bracelets, necklaces and similar articles of jewellery made from base metals plated precious metals,

+ Jewellery containing imitation stones such as imitation gems stones, imitation diamonds, etc.

- Manufacture of metal watch bands (except those of precious metal).

Exclusion:

- Manufacture of jewellery made from or clad with precious metals, under class 32110 (Manufacture of jewellery and related articles);

- Manufacture of jewellery containing genuine gem stones, under class 32110 (Manufacture of jewellery and related articles);

- Manufacture of watch bands of precious metals, under class 32110 (Manufacture of jewellery and related articles);

322 - 3220 -32200: Manufacture of musical instruments

This class includes:

- Manufacture of stringed instruments;

- Manufacture of keyboard stringed instruments, including automatic pianos;

- Manufacture of keyboard pipe organs, including harmoniums and similar keyboard instruments;

- Manufacture of accordions and similar instruments, including mouth organs;

- Manufacture of wind instruments;

- Manufacture of percussion musical instruments;

- Manufacture of musical instruments, the sound of which is produced electronically;

- Manufacture of musical boxes;

- Manufacture of instrument parts: Metronomes, tuning forks, pitch pipes, cards, discs and rolls for automatic mechanical instruments, etc.

This class also includes the manufacture of flutes, whistles and other mouth-blown instruments.

Exclusion:

- Reproduction of pre-recorded sound and video tapes and discs, under class 18200 (Reproduction of recorded media);

- Manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, under class 26400 (Manufacture of consumer electronics);

- Manufacture of audio recorders and similar equipment, under class 26400 (Manufacture of consumer electronics);

- Manufacture of toy musical instruments, under class 32400 (Manufacture of games and toys);

- Restoring of organs and other historic musical instruments, under class 33190 (Repair of other equipment);

- Publishing of pre-recorded sound and video tapes and discs, under class 59200 (Sound recording and music publishing activities);

- Piano tuning, under class 95290 (Repair of personal and household goods).

323 - 3230 - 32300: Manufacture of sports goods

This class includes the manufacture of sporting and athletic goods (except apparel and footwear).

This class includes:

- Manufacture of articles and equipment for sports, outdoor and indoor games, of any material:

+ Hard, soft and rubber balls,

+ Rackets, golf clubs,

+ Ski boards, oars,

+ Sailboards and surfboards,

+ Requisites for fishing, including nets,

+ Requisites for hunting, mountain climbing, etc.

+ Leather sports gloves and sports headgear,

+ Ice skates, etc.

+ Bows, crossbows,

+ Gymnasium, fitness center or athletic equipment.

Exclusion:

- Manufacture of sails, under class 13220 (Manufacture of made-up textile articles, except wearing apparel);

- Manufacture of sports apparel, under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of saddles and harness, under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of whips and riding crops, under class 15120 (Manufacture of luggage, handbags and similar articles; manufacture of saddle and harness);

- Manufacture of sports footwear, under class 15200 (Manufacture of footwear);

- Manufacture of sporting weapons and ammunition, under class 25200 (Manufacture of weapons and ammunition);

- Manufacture of metal weights as used for weightlifting, under class 2599 (Manufacture of other metal products not elsewhere classified);

- Manufacture of sport bicycles other than toboggans and similar vehicles, under division 29 (Manufacture of motor vehicles) and class 30 (Manufacture of other transport equipment);

- Manufacture of boats, under class 30120 (Building of pleasure and sporting boats);

- Manufacture of billiard tables and ball throwing equipment, under class 32400 (Manufacture of games and toys);

- Manufacture of ear and noise plugs (e.g. for swimming and noise protection), under class 32900 (Other manufacturing not elsewhere classified).

324 - 3240 - 32400: Manufacture of games and toys

This class includes:

Manufacture of dolls, toys (e.g. full-body dolls, parts, garments and moving parts thereof), and games (including electronic games), children's cycles (except metal bicycles and tricycles).

This class includes:

- Manufacture of dolls and doll garments and accessories;

- Manufacture of toy animals;

- Manufacture of wheeled toys designed to be ridden, including bicycles and tricycles;

- Manufacture of toy musical instruments;

- Manufacture of articles for funfair, table or parlor games;

- Manufacture of playing cards;

- Manufacture of coin-operated games, billiard tables, special tables for casino games, etc.

- Manufacture of electronic games: recreation videos, chess, etc.

- Manufacture of miniatures and similar recreational models, electrical trains, construction sets, etc.

- Manufacture of puzzles, etc.

Exclusion:

- Manufacture of video game consoles, under class 26400 (Manufacture of consumer electronics);

- Manufacture of bicycles, under class 30920 (Manufacture of bicycles and invalid carriages);

- Writing and publishing of software for video game consoles, under class 58200 (Software publishing) and 62010 (Computer programming).

325 - 3250: Manufacture of medical, dental, orthopedic and prosthetic equipment and supplies

This class includes:

Manufacture of laboratory apparatus, medical and surgical instruments, surgical appliances and supplies, dental equipment, orthodontic goods, dentures and orthodontic appliances.

32501: Manufacture of medical and dental equipment and supplies

This class includes:

- Manufacture of surgical drapes;

- Manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations;

- Manufacture of dental laboratory furnaces;

- Manufacture of laboratory ultrasonic cleaning machinery;

- Manufacture of laboratory sterilizers and laboratory centrifuges;

- Manufacture of medical, dental, surgical or veterinary articles, such as:

+ Operating tables,

+ Examination tables,

+ Hospital beds with fittings,

+ Dental chair.

- Manufacture of bone plates and screws, syringes, needles, catheters, cannulae, etc.

- Manufacture of dental instruments (including dental chairs incorporating dental equipment);

- Manufacture of artificial teeth, nasal bridges, etc. made in dental labs;

- Manufacture of glass eyes;

- Manufacture of medical thermometers.

32502: Manufacture of orthopedic and prosthetic devices, of orthodontic goods, eyeglasses, sunglasses, convex lenses, safety goggles.

Exclusion: Manufacture of wheelchairs, under class 3092 (Manufacture of bicycles and invalid carriages);

329 - 3290 - 32900: Other manufacturing not elsewhere classified

This class includes:

- Manufacture of protective safety equipment:

+ Manufacture of fire-resistant and protective safety clothing,

+ Manufacture of linemen’s safety belts and other safety belts for other industries;

+ Manufacture of life preservers,

+ Manufacture of plastic hard hats and other personal safety equipment of plastics (e.g. athletic helmets),

+ Manufacture of asbestos clothing (e.g. fire-fighting protection suits),

+ Manufacture of metal safety headgear and other metal personal safety devices,

+ Manufacture of ear and noise plugs (e.g. for swimming and noise protection),

+ Manufacture of gas masks.

- Manufacture of brooms and brushes, including brushes that constitute parts of machines, hand-operated mechanical floor sweepers, mops and feather dusters, paintbrushes, rollers, paint pads and other brushes, brooms, etc.

- Manufacture of shoe and clothing brushes;

- Manufacture of pens and pencils, whether or not mechanical;

- Manufacture of pencil leads;

- Manufacture of numbering stamps, date stamps, hand-operated devices for printing or embossing stamps, hand printing sets, inked pads and typewriter ribbons;

- Manufacture of gloves;

- Manufacture of umbrellas, sun-umbrellas, walking sticks;

- Manufacture of buttons, press-fasteners, snap-fasteners, slide fasteners;

- Manufacture of cigar smoking pipes;

- Manufacture of articles for personal use: smoking pipes, scent spays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows;

- Manufacture of other articles: candles, tapers and similar items, bouquets, wreaths, floral baskets, artificial flowers, fruit and foliage, jokes and novelty items, sieves, riddles, tailor’s dummies, burial caskets, etc.

- Taxidermy activities.

Exclusion:

- Manufacture of lamp wicks, under class 13290 (Manufacture of other textiles not elsewhere classified);

- Manufacture of work wear and service apparel (e.g. uniforms, laboratory coats), under class 14100 (Manufacture of wearing apparel, except fur apparel);

- Manufacture of paper effigies, under class 17090 (Manufacture of other articles of paper and paperboard not elsewhere classified).

33: REPAIR, MAINTENANCE AND INSTALLATION OF MACHINERY AND EQUIPMENT

This division includes:

- Repair and maintenance of industrial machinery and equipment with the aim to restore machinery, equipment and other products to working order. The provision of general or routine maintenance on such products is to ensure they work efficiently and to prevent breakdown and unnecessary repairs.

- This division includes specialized 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;

- Repair and maintenance of goods that are utilized as capital goods as well as consumer goods are typically classified as repair and maintenance of household goods (e.g. office and household furniture repair, see class 95240 (Repair of furniture and home furnishings).

This division also includes the specialized installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of wiring or air-conditioning systems, is classified as construction.

Exclusion:

- Cleaning of industrial machinery, under class 81290 (Other building and industrial cleaning activities);

- Repair and maintenance of computers and communications equipment, under group 951 (Repair of computers and communication equipment);

- Repair and maintenance of household goods, under group 952 (Repair of personal and household goods).

331: Repair and maintenance of machinery, equipment and fabricated metal products

This group includes the repair and maintenance of fabricated metal products, machinery and equipment, including specialized repair of goods produced in the manufacturing sector, with the aim to restore metal products, machinery, equipment and other products to working order.

This group also includes the provision of general or routine maintenance on such products is to ensure they work efficiently and to prevent breakdown and unnecessary repairs.

Exclusion:

- Rebuilding or remanufacturing of machinery and equipment, under corresponding classes in divisions 25 to 31;

- Cleaning of industrial machinery, under class 81290 (Other building and industrial cleaning activities);

- Repair and maintenance of computers and communications equipment, under group 951 (Repair of computers and communication equipment);

- Repair and maintenance of household goods, under group 952 (Repair of personal and household goods).

3311 - 33110: Repair of fabricated metal products

This class includes:

- Repair and maintenance of fabricated metal products of division 25 (Manufacture of fabricated metal products, except machinery and equipment), such as:

+ Repair of metal tanks, reservoirs and containers,

+ Repair and maintenance for pipes and pipelines,

+ Mobile welding repair,

+ Repair of steel shipping drums,

+ Repair and maintenance of steam or other gas generators,

- Repair and maintenance of auxiliary components for use with steam generators: Condensers, economizers, super heaters, steam collectors, accumulators;

- Repair and maintenance of nuclear reactors, except isotope separators;

- Repair and maintenance of power boilers or parts for marine use;

- Repair of central heating boilers and radiators;

- Repair and maintenance of fire arms and ordnance (including repair of sporting and recreational guns);

- Repair and maintenance of goods vehicles and material handling equipment, etc. for organizations.

Exclusion:

- Repair of central heating systems, under class 4322 (Plumbing, heat and air-conditioning installation);

- Locksmith's activities, under class 80200 (Security system services)

3312 - 33120: Repair of machinery and equipment

This class includes the repair and maintenance of industrial machinery and equipment like sharpening or installing commercial and industrial machinery blades and saws; provision of welding (e.g. automotive) repair services; repair of agricultural, industrial and heavy machinery and equipment (e.g. materials handling equipment, forklifts, machine tools, commercial refrigeration equipment, construction equipment and mining machinery), including machinery and equipment of division 28 (Manufacture of machinery and equipment not elsewhere classified).

This class includes:

- Repair and maintenance of non-automotive engines;

- Repair and maintenance of pumps and related equipment;

- Repair and maintenance of fluid power equipment;

- Repair of valves;

- Repair and maintenance of gearing and driving elements in vehicles;

- Repair and maintenance of industrial furnaces;

- Repair and maintenance of materials handling equipment;

- Repair and maintenance of commercial refrigeration equipment and air purifying equipment;

- Repair and maintenance of commercial-type general-purpose machinery;

- Repair of other electric-powered hand tools;

- Repair and maintenance of metal-cutting and metal-forming machine tools and accessories;

- Repair and maintenance of other machine tools;

- Maintenance and repair of agricultural tractors;

- Repair of agricultural machinery, forestry and logging machinery;

- Repair and maintenance of metallurgy machinery;

- Repair and maintenance of machinery for sectors of mining, construction or oil and gas field;

- Repair of machinery for processing of food, beverages and tobacco;

- Repair and maintenance of machinery for production of textile apparel and leather;

- Repair and maintenance of papermaking machinery;

- Repair and maintenance of other special-purpose machinery of division 28 (Manufacture of machinery and equipment not elsewhere classified);

- Repair and maintenance of weighing equipment;

- Repair of calculating machines;

- Repair of adding machines and cash registers;

- Repair of electronic or non-electronic calculators;

- Repair of typewriters;

- Repair of photocopy machines.

Exclusion:

Installation of industrial furnaces and other heating equipment, under class 4322 (Plumbing, heat and air-conditioning installation).

3313 - 33130: Repair of electronic and optical equipment

This class includes:

- Repair and maintenance of equipment produced in group 265 (Manufacture of measuring, testing, navigating and control equipment; manufacture of watches and clocks), in group 266 (Manufacture of irradiation, electromedical and electrotherapeutic equipment) and in group 267 (Manufacture of optical instruments and equipment), except those that are considered household goods.

- Repair and maintenance of the measuring, testing, navigating and control equipment of group 265 (Manufacture of measuring, testing, navigating and control equipment; manufacture of watches and clocks), such as:

+ Aircraft engine instruments;

+ Automotive emissions testing equipment;

+ Meteorological instruments;

+ Chemical, physical and electrical properties testing and supervision equipment;

+ Surveying instruments;

+ Radiation detection and monitoring equipment.

This class also includes:

- Repair and maintenance of X-ray, electromedical and electrotherapeutic equipment of class 2660 (Manufacture of irradiation, electromedical and electrotherapeutic equipment), such as:

+ Magnetic resonance imaging equipment,     

+ Medical ultrasound equipment,

+ Pacemakers,

+ Hearing aids,

+ Electrocardiographs,

+ Endoscopic equipment,

+ Medical imaging devices.

- Repair of optical instruments and equipment of class 2670 (Manufacture of optical instruments and equipment), such as magnifying glass, binoculars, microscopes (except electron and proton microscopes), telescopes, prisms and lenses (except ophthalmic ones), photographic equipment, if the use of such equipment is mainly commercial.

Exclusion:

- Repair of photocopy machines, under class 33120 (Repair of machinery and equipment);

- Repair and maintenance of computers and peripheral equipment, under class 95110 (Repair of computers and peripheral equipment);

- Repair of computer projectors, under class 95110 (Repair of computers and peripheral equipment);

- Repair and maintenance of communication equipment, under class 95120 (Repair of communication equipment);

- Repair of commercial televisions and video cameras, under class 95120 (Repair of communication equipment);

- Repair of household-type video cameras, under class 95210 (Repair of audiovisual consumer electronics);

- Repair of watches and clocks, under class 95290 (Repair of other personal and household goods).

3314 - 33140: Repair of electrical equipment

This class includes:

Repair and maintenance of goods of division 27, except those in class 2750 (household appliances);

This class includes:

- Repair and maintenance of power, distribution, and specialty transformers.

- Repair and maintenance of electric motors, generators, and motor generator sets,

- Repair and maintenance of switchboard and switchgear apparatus,

- Repair and maintenance of relays and industrial controls,

- Repair and maintenance of primary and storage batteries,

- Repair and maintenance of electric lighting equipment,

- Repair and maintenance of current-carrying and non current-carrying wiring devices for electrical circuits.

Exclusion:

- Repair and maintenance of computers and peripheral equipment, under class 95110 (Repair of computers and peripheral equipment);

- Repair and maintenance of telecommunications equipment, under class 95120 (Repair of communication equipment);

- Repair and maintenance of consumer electronics, under class 95210 (Repair of audiovisual consumer electronics);

- Repair of watches and clocks, under class 95290 (Repair of other personal and household goods).

3315 - 33150: Repair and maintenance of transport equipment (except motor vehicles)

This class includes:

- Repair and maintenance of transport equipment of division 30 (Manufacture of other transport equipment), except motorcycles and bicycles. However, the factory rebuilding or overhaul of ships, locomotives, cars and aircraft is classified in division 30 (Manufacture of other transport equipment);

- Repair and routine maintenance of ships;

- Repair and maintenance of pleasure boats;

- Repair of locomotives and rail cars (except rebuilding or conversion).

- Aircraft repair and maintenance services (except conversion, overhaul and rebuilding);

- Repair and maintenance of aircraft engines;

- Repair of horse-drawn carriages and animal-drawn wagons.

Exclusion:

- Factory rebuilding of ships, under group 301 (Building of ships and boats);

- Rebuilding of locomotives and rolling stock, under class 30200 (Manufacture of railway locomotives, trams and rail cars);

- Factory repair of aircraft, under class 30300 (Manufacture of aircraft, space craft and related machinery);

- Ship scaling and dismantling, under class 3830 (Materials recovery);

- Repair and maintenance of motorcycles, under group 454 (Sale, maintenance and repair of motorcycles and related parts and accessories);

- Repair of bicycles, under class 95290 (Repair of other personal and household goods).

3319 - 33190: Repair of other equipment

This class includes the repair and maintenance of equipment not covered in other classes of this group.

This class includes:

- Repair and mending of fishing nets;

- Repair of ropes, riggings, sails, tarps;

- Repair of bags storing fertilizers and chemicals;

- Repair or reconditioning of wooden pallets, shipping drums or barrels, and similar items;

- Repair of pinball machines and other coin-operated games, bowling equipment and similar items;

- Restoring of organs and similar musical instruments.

Exclusion:

- Repair of household-type and office-type furniture, and furniture restoration, under class 95240 (Repair of furniture and home furnishings);

- Repair of bicycles, under class 95290 (Repair of other personal and household goods).

- Repair of wearing apparel, under class 95290 (Repair of other personal and household goods).

332 - 3320 - 33200: Installation of industrial machinery and equipment

This class includes the specialized installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of electrical wiring, burglar alarm systems or air-conditioning systems or elevators, is classified as construction.

This class includes:

- Installation of industrial machinery in industrial factories;

- Installation of industrial process control equipment;

- Dismantling of large-scale machinery and equipment;

- Activities of millwrights;

- Machine rigging;

- Installation of bowling alley equipment.

D: MANUFACTURE AND DISTRIBUTION OF ELECTRICITY, GAS, HOT WATER, STEAM AND AIR CONDITIONING

This section includes:

- Activities of providing electric power, natural gas, steam, hot water through a permanent system (network) of mains and lines. The dimension of the network is not decisive. The distribution of electricity, gas, steam, hot water and the like in industrial parks or high-rise residential buildings is also included here;

- Provision of electricity and gas, including the collection, supervision and distribution thereof. Supply of steam and air conditioning is also included.

Exclusion:

- Provision of water and steam under division 36 (Water collection, treatment and supply) and division 37 (Sewerage);

- Transport of gas through pipelines (typically in long distance).

35: MANUFACTURE AND DISTRIBUTION OF ELECTRICITY, GAS, HOT WATER, STEAM AND AIR CONDITIONING

351 - 3510: Generation, transmission and distribution of electric power

35101: Manufacture of electric power

This class includes the operation of generation facilities that produce bulk electric energy, e.g. thermal power, nuclear power, hydropower, gas turbine, diesel.

Exclusion: Production of electricity through incineration of waste, under class 38210 (Treatment and disposal of non-hazardous waste)

35102: Transmission and distribution of electric power

This class includes:

Transmission of electricity to distribution systems that distribute electric power to end users;

This class includes:

- Activities of transmission systems that convey electricity from the generation facility to the distribution system;

- Activities of distribution systems (i.e. a system consisting of lines, poles, meters and wiring), which convey electric power from the generation facility or the transmission system to the final consumer;

- Sale of electricity to users;

- Activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by other entities;

- Activities of electricity and transmission capacity exchanges.

352 - 3520 - 35200: Manufacture of gas; distribution of gaseous fuels through mains

This class includes:

- Manufacture of gas and distribution of natural or synthetic gas to the consumer through a system of mains. Gas vendors or brokers, who arrange the sale of natural gas over distribution systems operated by others, are included. The separate operation of gas supply, typically done over long distances and connecting producers with distributors of gas, or between urban centers, is classified with pipeline transport activities.

- Production of gas for the purpose of gas supply from coal, from by-products of agriculture or from waste;

- Manufacture of gaseous fuels with a specified calorific value, by purification, blending and other manufacturing processes from gases of various types including natural gas.

- Transportation, distribution and supply of gaseous fuels of all kinds through a system of mains;

- Sale of gas to the user through mains;

- Activities of gas brokers and agents that arrange the sale of gas over gas distribution systems operated by others;

- Sale or exchange of gaseous fuels and transport capacity.

Exclusion:

- Operation of coke ovens, under class 19100 (Manufacture of coke oven products);

- Production of refined petroleum products, under class 19200 (Manufacture of refined petroleum products);

- Manufacture of industrial gases under class 20110 (Manufacture of basic chemicals);

- Wholesale of gaseous fuels, under class 4661 (Wholesale of solid, liquid and gaseous fuels and related products);

- Retail sale of bottled gas, under class 4773 (Other retail sale of new goods in specialized stores);

- Direct selling of fuel, under class 47990 (Other retail sale not elsewhere classified);

- Transportation of gases (over long distance) by pipelines, under class 49400 (Transport via pipeline).

353 - 3530: Manufacture and supply of steam, hot water, air conditioning and ice

35301: Manufacture and supply of steam, hot water and air conditioning

This class includes:

- Production, collection and distribution of steam and hot water for heating, power and other purposes;

- Production and distribution of cooled air;

- Manufacture and distribution of chilled water for cooling purposes.

Exclusion: Production of ice for food or non-food (e.g. cooling) purposes, under class 35302 (Manufacture of ice);

35302: Manufacture of ice

This class includes the production of ice for food or cooling purposes.

E: WATER SUPPLY; MANAGEMENT AND REMEDIATION OF WASTE AND WASTEWATER

This section includes the 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 industrial and household needs.

This division also includes the collection of water from various sources, and distribution thereof by various means.

360 - 3600 - 36000: Water collection, treatment and supply

This class includes the collection, treatment and distribution of water for industrial and household needs. Collection of water from various sources, and distribution thereof by various means are also included in this class.

The operation of irrigation canals is also included; however, the provision of irrigation services through sprinklers and similar agricultural support services are not included here.

This class includes:

- Collection of water from rivers, lakes, ponds, etc.

- Collection of rain water,

- Purification of water for purposes of water supply,

- Treatment of water for industrial and other uses,

- Desalting of seawater to produce water as the principal product of interest,

- Distribution of water through mains, by trucks or by other means,

- Operation of irrigation canals.

Exclusion:

- Operation of irrigation systems and equipment for agricultural purposes, under class 01610 (Cultivation service activities),

- Treatment of wastewater in order to prevent pollution, under class 3700 (Sewerage);

- Transportation of water (over long distance) via pipelines, under class 49400 (Transport via pipeline).

37: SEWERAGE

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

370 - 3700: Sewerage

37001: Discharge

This class includes:

- Operation of sewer systems for drainage of wastewater,

- Collection and Transportation of industrial or human wastewater from one or several users, as well as rain water by means of sewerage networks, collectors, tanks and other means of transport (sewage vehicles, etc.)

- Maintenance and cleaning of sewers and drains.

37002: Treatment

This class includes:

- Operation of sewage treatment facilities;

- Treatment of wastewater (including human and industrial wastewater, water from swimming pools, etc.) by means of physical, chemical and biological processes like dilution, screening, filtering, sedimentation, etc.

- Emptying and cleaning of cesspools and septic tanks with sanitary chemicals.

38: WASTE COLLECTION, TREATMENT AND DISPOSAL; MATERIALS RECOVERY

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

381: 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.

3811 - 38110: Collection of non-hazardous waste

This class includes:

- Collection of non-hazardous solid waste (i.e. kitchen garbage) within a local area, such as collection of waste, possibly including mixed recoverable materials, from households and businesses by means of refuse bins, wheeled bins, containers, etc.;

- Collection of recyclable materials;

- Collection of used cooking oils and fats;

- Collection of refuse in litter-bins in public places;

- Collection of construction and demolition waste;

- Collection and removal of debris such as tree branch and rubble;

- Collection of waste output of textile mills;

- Operation of stations collecting non-hazardous waste.

Exclusion:

- Collection of hazardous waste, under class 3812 (Collection of hazardous waste);

- Operation of landfills for the disposal of non-hazardous waste, under class 3821 (Treatment and disposal of non-hazardous waste);

- Operation of facilities where commingled recoverable materials such as paper, plastics, etc. are sorted into distinct categories, under class 3830 (Materials recovery).

3812: 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.

38121: Collection of medical waste

This class includes the collection of waste from medical facilities.

38129: Collection of other hazardous waste

This class includes:

- 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;

- Collection of used oil from ships or garages;

- Collection of bio-hazardous waste;

- Used batteries;

- Operation of waste transfer stations for hazardous waste.

Exclusion: Remediation and clean-up of contaminated buildings, mine sites, soil, ground water, e.g. asbestos removal, under class 39000 (Remediation and other waste management activities).

382: Waste treatment and disposal

This group includes the activities of 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; 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 combustion. The generation of electricity resulting from waste incineration process is also included.

Exclusion: Treatment and disposal of wastewater, under class 3700 (Sewerage);

3821 - 38210: Treatment and disposal of non-hazardous waste

This class includes:

Pre-disposal treatment and other treatment of solid and non-solid non-hazardous waste.

+ Operation of landfills for the disposal of non-hazardous waste,

+ Disposal of non-hazardous waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, substitute fuels, biogas, ashes or other by-products for further uses,

+ Treatment of organic waste for disposal.

+ Production of compost from organic waste.

Exclusion:

- Combustion and incineration of hazardous waste, under class 38229 (Treatment and disposal of other hazardous waste);

- Operation of facilities where commingled recoverable materials such as paper, plastics, used beverage cans and metals are sorted into distinct categories, under class 3830 (Materials recovery).

- Decontamination and clean-up of land and water or toxic material abatement, under class 39000 (Remediation activities and other waste management services).

3822: Treatment and disposal of hazardous waste

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

38221: Treatment and disposal of medical waste

This class includes the activities of treatment and disposal of waste from medical facilities.

38229: Treatment and disposal of other hazardous waste

This class includes:

- Operation of facilities for treatment of hazardous waste;

- Treatment and disposal of contaminated live or dead animals and other pathogenic waste;

- Incineration of hazardous waste;

- Disposal of used goods such as refrigerators to eliminate harmful waste;

- Treatment, disposal and storage of radioactive nuclear waste:

+ Treatment and disposal of transition radioactive waste, i.e. agents decaying within the period of transport, from hospitals,

+ Encapsulation, preparation and other treatment of nuclear waste for storage.

Exclusion:

- Incineration of non-hazardous waste, under class 38210 (Treatment and disposal of other non-hazardous waste);

- Decontamination and clean-up of land and water or toxic material abatement, under class 39000 (Remediation activities and other waste management services).

- Reprocessing of nuclear fuels, under class 20110 (Manufacture of basic chemicals).

383 - 3830: Materials recovery

This class includes the activities of processing of metal and non-metal waste and scrap into new raw materials for various uses. Such process can involve a mechanical or chemical technique. Recovery of materials from waste streams in the form of separating and sorting recoverable materials from non-hazardous waste (i.e. kitchen garbage) or separating and sorting of commingled recoverable materials, such as paper, plastics, used beverage cans and metals, into distinct categories.

38301: Recovery of metal waste

This class includes:

- Mechanical crushing of metal waste such as used cars, washing machines, bikes with subsequent separation and sorting;

- Dismantling of automobiles, computers, televisions and other equipment for materials recovery;

- Reduction of large iron pieces such as railway wagons;

- Shredding of metal waste, such as end-of-life vehicles;

- Other methods of mechanical treatment as cutting and pressing to reduce the volume;

- Ship breaking.

38302: Recovery of non-metal waste

This class includes:

- Reclaiming metals out of photographic waste, e.g. fixer solution or photographic films and paper;

- Reclaiming of rubber such as used tires to produce new raw material;

- Sorting and combination of plastics to produce new raw material for tubes, flower pots, pallets and similar articles;

- Processing (cleaning, melting, grinding) of plastic or rubber waste to granulates;

- Crushing, cleaning and sorting of glass;

- Crushing, cleaning and sorting of other waste such as demolition waste to obtain raw materials;

- Processing of used cooking oils and fats into raw materials;

- Treatment of waste from food, beverage and tobacco and residual substances into new raw materials.

Exclusion:

- Manufacture of new final products from (whether or not self-produced) secondary raw materials, such as making pulp from paper waste, retreading tyres or production of metal from metal scrap, under corresponding classes in section C (Manufacturing);

- Reprocessing of nuclear fuels, under class 20110 (Manufacture of basic chemicals);

- Treatment and disposal of non-hazardous waste, under class 38210 (Treatment and disposal of other non-hazardous waste);

- Treatment of organic waste for disposal, under class 38210 (Treatment and disposal of other non-hazardous waste);

- Energy recovery from non-hazardous waste incineration processes, under class 38210 (Treatment and disposal of other non-hazardous waste);

- Disposal of used goods such as refrigerators to eliminate harmful waste, under class 3822 (Treatment and disposal of hazardous waste);

- Treatment and disposal of transition radioactive waste from hospitals, under class 3822 (Treatment and disposal of hazardous waste);

- Treatment and disposal of toxic or polluting waste, under class 3822 (Treatment and disposal of other hazardous waste);

- Dismantling of automobiles, computers, televisions and other equipment to obtain and re-sell usable parts, under section G (Wholesale and retail trade; repair of motor vehicles and motorcycles);

- Wholesale of recoverable materials, under class 4669 (Other specialized wholesale trade not elsewhere classified).

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.

390 - 3900 - 39000: Remediation activities and other waste management services

This class includes:

- Decontamination of soils and groundwater at the current or previous place of pollution, by mechanical, chemical or biological methods;

- Decontamination of industrial factories or sites, including nuclear plants and sites;

- Decontamination and clean-up of surface water contaminated accidentally, e.g. through collection of pollutants or through application of chemicals;

- Cleanup of oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas;

- Abatement of asbestos, lead paint or other toxic materials;

- Other specialized pollution-control activities.

Exclusion:

- Treatment and disposal of non-hazardous waste, under class 38210 (Treatment and disposal of other non-hazardous waste);

- Treatment and disposal of hazardous waste, under class 3822 (Treatment and disposal of other hazardous waste);

- Outdoor sweeping and watering of streets, under class 81290 (Other building cleaning activities).

F: CONSTRUCTION

41: CONSTRUCTION OF BUILDINGS

The section includes all activities of general and specialized construction for buildings.

It includes new work, repair, expansion and renovation, erection of prefabricated structures on the site and construction of buildings of a temporary nature.

General construction is the construction of 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, harbors and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities, etc. This work can be carried out on one’s 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. Repair of residences and civil engineering works is also included.

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

The renting of construction equipment with an operator is classified to 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 realize 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. space renting or manufacturing activities), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing, etc.

410 - 4100 - 41000: Construction of buildings

This class includes:

Complete residential or non-residential buildings, on one’s own account or on a fee or contract basis. Outsourcing parts or even the whole construction process is possible. If only specialized parts of the construction process are carried out, the activity is classified in division 41 (Construction of buildings).

- Construction of all types of residential buildings:

+ Single-family houses,

+ Multi-family buildings, including high-rise buildings.

- Construction of all types of non-residential buildings:

+ Buildings for industrial production, e.g. factories, workshops, assembly plants, etc.

+ Hospitals. Schools, office buildings,

+ Hotels, stores, eat, restaurant chains, diners,

+ Airport buildings,

+ Indoor sports facilities,

+ Parking garages, including underground ones,

+ Warehouses,

+ Religious buildings.

- Assembly and erection of prefabricated constructions on the site;

- Remodeling and renovating existing residential structures.

Exclusion:

- Renovation of complete prefabricated constructions from self-manufactured parts not of concrete, under division 16 (Wood processing and manufacture of products of wood and bamboo (except furniture); manufacture of articles of straw and plaiting materials) and division 25 (Manufacture of fabricated metal products, except machinery and equipment);

- Construction of industrial facilities, except buildings, under class 42900 (Construction of other civil engineering projects);

- Architectural and engineering activities, under class 7110 (Architectural activities and related technical consultancy);

- Project management activities related to construction, under class 7110 (Architectural activities and related technical consultancy).

42: CIVIL ENGINEERING

This division includes:

General construction for civil engineering works. It includes new work, repair, expansion and renovation, erection of pre-fabricated structures on the site and construction of temporary nature.

Also included is heavy construction works such as motorways, streets, bridges, tunnels, railways, airfields, harbors and other water projects, irrigation systems, industrial facilities, pipelines and electric lines, outdoor sports facilities, etc. This work can be carried out on one’s own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out.

421 - 4210: Construction of railways and roads

This class includes:

- Construction of highways, motorways, roads, other vehicular and pedestrian ways;

- - Surface work on streets, roads, highways, bridges or tunnels;

- Asphalt paving of roads;

- Road painting and other marking;

- Installation of barriers, traffic signs and similar items;

- Construction of bridges, including those for highways;

- Construction of tunnels;

- Construction of railways and subways;

- Construction of airfield runways.

Exclusion:

- Installation of street lighting and electrical signals, under class 43210 (Electrical installation);

- Architectural and engineering activities, under group 661 (Financial service activities, except social insurance);

- Project management activities, under group 661 (Financial service activities, except social insurance).

42101: Construction of railways

This class includes:

- Construction of railways;

- Railway painting;

- Installation of railway barriers, traffic signs and similar items;

42102: Construction of roads

This class includes:

- Construction of highways, motorways, roads, other vehicular and pedestrian ways;

- Surface work on streets, roads, highways, bridges or tunnels:

+ Asphalt paving of roads,

+ Road painting and other marking,

+ Installation of traffic signs and similar items,

- Construction of bridges, including those for highways;

- Construction of tunnels,

- Construction of railways and subways,

- Construction of airfield runways.

Exclusion: Construction and painting of railway, installation of railway barriers and traffic signs, under class 42101 (Construction of railway).

422 - 4220 - 42200: Construction of utility projects

This class includes:

Construction of transport and distribution lines and civil engineering works:

+ Long-distance pipelines, power and telecommunication lines,

+ Urban long-distance pipelines, power and telecommunication lines; ancillary urban works.

- Construction of water mains and systems:

+ Irrigation systems (canals),

+ Reservoirs.

- Construction of:

+ Sewer systems, including repair works,

+ Sewage treatment plants,

+ Pumping stations,

+ Power plants,

- Water well drilling.

Exclusion: Project management activities related to civil engineering works, under class 7110 (Architectural activities and related technical consultancy).

429 - 4290 - 42900: Construction of other civil engineering projects

This class includes:

- Construction of industrial facilities, except buildings, such as:

+ Oil refineries,

+ Chemical plants,

- Construction of:

+ Waterways, harbor and river works, tourist ports, locks, etc.

+ Dams and dykes.

- Construction of subways;

- Other construction works, other than buildings, such as: Outdoor sports facilities.

This class also includes land subdivision with land improvement (e.g. adding of roads, utility infrastructure).

Exclusion: Project management activities related to civil engineering works, under class 7110 (Architectural activities and related technical consultancy).

43: SPECIALIZED CONSTRUCTION ACTIVITIES

This division includes specialized construction activities that serve a specific purpose or use. Such activities, compared with other works, require specialized 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 whose parts are not produced by the same unit is also included. Specialized 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 completion activities.

The installation of all kind of utilities that the construction function must execute is included. These activities are usually performed at the site of the construction, although parts of the job may be carried out in a special workshop. Included are activities such as surveying, 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, installation of illumination and signaling systems for roads, railways, airports, harbors, etc. Also included is the repair of the same type as the above-mentioned activities.

Building completion activities encompass activities that contribute to the completion or finishing of a construction such as glazing, plastering, coating, decorating, 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 included is the repair of the same type as the above-mentioned activities.

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

431: Demolition and site preparation

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

4311 -  43110: Demolition

This class includes the demolition or wrecking of buildings and other structures.

4312 - 43120: Site preparation

This class includes the preparation of construction sites. This class includes:

- Clearing of building sites;

- Earth moving: excavation, leveling and grading of construction sites, water drainage, rock removal, blasting, etc.

- Preparation of mining sites: Overburden removal and other preparation of mineral properties and sites, except oil and gas sites;

- Test drilling, boring and core sampling for geological, geophysical or similar purposes;

- Drainage and supply of water at building sites;

- Drainage and supply of water for agriculture and forestry;

- Demining and similar activities (including detonation) at building sites.

Exclusion:

- Drilling of wells for oil or gas production, under class 06100 (Extraction of crude petroleum), class 06200 (Extraction of natural gas);

- Decontamination of soil, under class 39000 (Remediation activities and other waste management services);

- Water well drilling, under class 42200 (Construction of utility projects);

- Shaft sinking, under class 43900 (Other specialized construction activities);

- Oil and gas field exploration, seismic, geophysical and geological surveying, under class 7110 (Architectural activities and related technical consultancy).

432: Electrical, plumping and other construction installation activities

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

4321 - 43210: Electrical installation

This class includes:

Installation of electrical systems in all kinds of buildings and civil engineering structures;

This class includes:

+ Electrical wiring and fittings,

+ Communications wiring,

+ Computer network and cable television wiring, including fiber optic cables,

+ Satellite dishes,

+ Lighting systems,

+ Fire alarms,

+ Burglar alarm systems,

+ Electrical signals and street lighting,

+ Airport runway lighting.

This class also includes the activities of connecting of electric appliances and household equipment.

Exclusion: Construction of power transmission and telecommunication lines, under class 42200 (Construction of utility projects).

4322: Plumping, heating and air-conditioning installation

This class includes the installation of plumbing, heating and air-conditioning systems in buildings or other construction works, including additions, alterations, maintenance and repair.

This class includes:

- Heating systems (electric, gas, oil);

- Furnaces, cooling towers;

- Non-electric solar energy collectors;

- Pumping and sanitary equipment;

- Ventilation, refrigeration or air-conditioning equipment;

- Gas fittings;

- Steam piping;

- Fire sprinkler systems;

- Lawn sprinkler systems;

- Duct work installation.

Exclusion: Installation of electric heaters, under class 43210 (Electrical installation).

43221: Plumping installation

This class includes the installation of water plumbing in buildings or other construction works, including additions, alterations, maintenance and repair;

This class includes:

+ Pumping and sanitary equipment,

+ Steam piping,

+ Duct work installation.

43222: Heating and air-conditioning installation

This class includes the installation of heating and air-conditioning systems in buildings or other construction works, including additions, alterations, maintenance and repair.

This class includes:

- Heating systems (electric, gas, oil);

- Furnaces, cooling towers;

- Non-electric solar energy collectors;

- Ventilation, refrigeration or air-conditioning equipment;

- Gas fittings;

- Steam piping;

- Fire sprinkler systems;

- Lawn sprinkler systems;

- Air-conditioning ductwork installation.

4329 - 43290: Other construction installation

This class includes:

- Installation of equipment other than electrical, plumbing, heating and air-conditioning systems or industrial machinery in buildings and civil engineering structures;

- Installation in construction or civil engineering of:

+ Elevators, escalators.

+ Automated doors,

+ Lighting systems,

+ Vacuum cleaning systems,

+ Audio systems,

+ Recreational systems.

Exclusion: Installation of electric baseboard heaters, under class 43210 (Electrical installation).

433 - 4330 - 43300: Building completion and finishing

This class includes:

- Various activities related to the completion or finishing of a construction,

- Paving of wooden floor coverings, carpets, linoleum or wallpaper, etc.

- Interior and exterior plasterwork for civil and other construction projects, including related lathing materials,

- Installation of doors, windows, fitted kitchens, staircases, and similar articles of wood or other materials,

- Interior completion: ceilings, wooden wall coverings, or movable partitions,

- Laying, tiling, hanging or fitting in buildings or other construction projects of:

+ Ceramic, cement or cut stone or floor tiles,

+ Parquet and other wood floor coverings

+ Carpets and linoleum floor coverings, including those of rubber or plastic,

+ Terrazzo, marble, granite or slate wall or floor coverings,

+ Wallpaper.

- Interior and exterior painting of buildings:

+ Painting of civil engineering structures

- Installation of glass and mirrors.

+ Cleaning of new buildings after construction.

+ Other building completion work not elsewhere classified.

+ Interior installation of shops, mobile homes, boats, etc.

Exclusion:

- General interior cleaning of buildings and other structures, under class 81210 (General cleaning of buildings);

- Specialized interior and exterior cleaning of buildings, under class 81290 (Other building and industrial cleaning activities);

- Activities of interior decoration designers, under class 74100 (Specialized design activities).

439 - 4390 - 43900: Other specialized construction activities

This class includes:

- Construction activities specializing in one aspect common to different kind of structures, requiring specialized skill or equipment:

+ Construction of foundations, including pile driving,

+ Damp proofing and water proofing works,

+ De-humidification of buildings,

+ Shaft sinking,

+ Removal of steel elements not self-manufactured,

+ Steel bending,

+ Bricklaying and stone setting,

+ Roof covering for buildings,

+ Scaffolds and work platform erecting and dismantling, excluding renting of scaffolds and work platforms,

+ Removal of chimneys and industrial ovens,

+ Work with specialist access requirements necessitating climbing skills and the use of related equipment, e.g. working at height on tall structures.

- Subsurface work;

- Construction of outdoor swimming pools;

- Steam cleaning, sand blasting and similar activities for building exteriors;

- Renting of cranes with an operator.

Exclusion: Renting of construction machinery and equipment without an operator, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

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 the rendering of services incidental to the sale of these goods. Wholesaling and retailing are the final steps in the distribution of goods. Also included in this section is the repair of motor vehicles and motorcycles.

It includes manual operations associated with the sale of goods, for example, arranging, sorting, assembling of goods, mixing of goods (e.g. blending of wine or sand), packing, breaking bulk and repacking for distribution of goods in smaller lots, storage (whether or not frozen or chilled), cleaning and drying of agricultural products, cutting of wood fiberboards or metal sheets as secondary activities. Division 45 includes all activities related to the sale and repair of motor vehicles and motorcycles. Divisions 46 and 47 include all other sale activities (except motor vehicles and motorcycles). The distinction between division 46 (wholesale) and division 47 (retail trade), which both exclude motor vehicles and motorcycles, is based on the predominant type of customer.

Wholesale is the sale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers. It may involve acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of wholesale businesses are: Specialized wholesale merchants, industrial distributors, exporters, importers, and procurement associations, cooperatives, sales branches and sales offices (except retail stores) that are established by manufacturing or mining units 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 brokers, agents, commission merchants and collectors of farm products. Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack in smaller lots (e.g. pharmaceuticals) or store, refrigerate, deliver and install goods. They also 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, by shops, supermarkets, department stores, stalls, mail-order houses, markets or door-to-door sales persons, sale 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: SALE AND REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

This division includes:

- All activities (except manufacture and leasing) 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 thereof. Also included are activities of commission agents involved in wholesale or retail sale of such goods.

This division also includes the washing and polishing of motor vehicles.

Exclusion: Retail sale of automotive fuel and lubricating or cooling products or the leasing of motor vehicles or motorcycles.

451: Sale of motor vehicles

This group includes the wholesale and retail sale of motor vehicles and commission agents’ activities thereof.

4511: Wholesale of motor vehicles

This class includes the wholesale of new and used motor vehicles;

45111: Wholesale of small cars (with 12 or fewer seats)

This class includes the wholesale of small cars (accommodating 12 or fewer seats), new and used.

Exclusion:

- Wholesale of parts and accessories for small cars, under class 45301 (Wholesale of motor vehicle parts and accessories);

- Leasing of small cars with a driver, under class 49329 (Other road passenger transport not elsewhere classified);

- Leasing of small cars (with 12 or fewer seats) without a driver, under class 77101 (Leasing of automobiles).

45119: Wholesale of other motor vehicles

This class includes:

Wholesale of other new and used motor vehicles:

- Passenger motor vehicles with more than 12 seats, including special-use ones such as ambulances;

- Freight motor vehicles, including special-use ones such as tank trucks, refrigerator trucks, trailers and semi-trailers;

- Special-use automobiles: garbage trucks, road sweepers, sprinkler trucks, concrete mixer trucks, etc.;

- Freight motor vehicles with or without lifting equipment and clamps, to be used in factories, warehouses, airfields, harbors, railway stations.

Exclusion:

- Wholesale of parts and accessories for other motor vehicles, under class 45301 (Wholesale of motor vehicle parts and accessories);

- Leasing of passenger motor vehicles with a driver, under class 49321 (Local and interprovincial road passenger transport) and leasing of passenger motor vehicles without a driver, under class 77109 (Leasing of other motor vehicles);

- Leasing of special-use motor vehicles and other motor vehicles with a driver, under class 4933 (Road freight transport) in corresponding categories of vehicles;

- Leasing of special-used motor vehicles and other motor vehicles without a driver, under class 77109 (Leasing of other motor vehicles).

4512 - 45120: Retail sale of small cars (with 12 seats or fewer)

This class includes the retail sale of small cars (accommodating 12 or fewer seats), new and used.

Exclusion:

- Retail sale of parts and accessories for small cars, under class 45302 (Retail sale of parts and accessories for motor for small cars with 12 or fewer seats);

- Leasing of small cars with a driver, under class 49321 (Local and interprovincial road passenger transport);

- Leasing of small cars without a driver, under class 77101 (Leasing of automobiles).

4513: activities of commission agents for motor vehicles

This class includes the activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of motor vehicles.

Exclusion:

- Wholesale of motor vehicles, under class 4511 (Wholesale of motor vehicles), and retail sale of motor vehicles, under class 45120 (Retail sale of small cars with 12 or fewer seats);

- Activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of other goods, under class 4610 (Commission agents, brokers and auction agents);

- Activities of commission agents engaged in non-store retail sale of motor vehicles, under class 47990 (Other retail sale not elsewhere classified).

45131: activities of commission agents for small cars (with 12 or fewer seats)

This class includes the activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of small cars with 12 or fewer seats (not including the driver), new and use;

Exclusion:

- Wholesale of such type of automobiles, under class 45111 (Wholesale of small cars with 12 or fewer seats), and retail sale thereof, under class 45120 (Retail sale of small cars with 12 or fewer seats);

- Activities of commission agents engaged in non-store retail sale of small cars with 12 or fewer seats, under class 47990 (Other retail sale not elsewhere classified).

45139: Other activities of commission agents for other motor vehicles

This class includes the activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of other new and used motor vehicles.

This class includes:

- Passenger motor vehicles with more than 12 seats, including special-use ones such as ambulances, prisoner transport vehicles and hearses;

- Freight motor vehicles, including special-use ones such as tank trucks, refrigerator trucks, trailers and semi-trailers;

- Special-use automobiles: tank trucks, emergency vehicles, fire engines, garbage trucks, road sweepers, sprinkler trucks, concrete mixer trucks, motor vehicles fitted with an X-ray scanner, etc.

Exclusion:

- Wholesale of other motor vehicles, under class 45119 (Wholesale of other motor vehicles);

- Activities of commission agents engaged in non-store retail sale of motor vehicles, under class 47990 (Other retail sale not elsewhere classified).

452 - 4520 - 45200: Maintenance and repair of motor vehicles

This class includes:

- Maintenance and repair of motor vehicles:

+ Mechanical and electrical repairs, automatic ignition system repair,

+ Ordinary servicing,

+ Bodywork repair,

+ Repair of automotive parts,

+ Washing, polishing, spraying and painting,

+ Repair of screens and windows,

+ Repair of seats, seat cushions and motor vehicle interiors,

+ Tyre and tube repair, fitting or replacement,

+ Anti-rust treatment,

+ Installation and replacement of parts and accessories not as part of the manufacturing process;

- Other maintenance and repair of motor vehicles:

+ Mechanical repairs, electrical repairs, and repair of other motor vehicle parts,

+ Ordinary servicing,

+ Bodywork repair,

+ Washing, polishing, spraying and painting,

+ Tyre and tube repair, fitting or replacement,

+ Anti-rust treatment,

+ Installation and replacement of parts and accessories not as part of the manufacturing process;

Exclusion:

- Retreading and rebuilding of tyres for motor vehicles, under class 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres).

453 - 4530: Sale of motor vehicle parts and accessories

This class includes the wholesale and retail sale of motor vehicle parts and accessories and related activities of commission agents.

45301: Wholesale of motor vehicle parts and accessories

This class includes the wholesale of parts, components and accessories for motor vehicles, such as: tyres, tubes, batteries, lighting equipment, electrical parts, interiors, etc.

Exclusion: Wholesale of automotive fuel, under class 46613 (Wholesale of petroleum and related products);

45302: Retail sale of parts and accessories for small cars (with 12 or fewer seats)

This class includes the retail sale of parts, components and accessories for small cars with 12 or fewer seats, including the sale of related goods ordered by post or via Internet: tyres, tubes, batteries, lighting equipment, electrical parts, interiors, etc.

Exclusion: Retail sale of automotive fuel, under class 47300 (Retail sale of automotive fuel in specialized stores).

45303: activities of commission agents for motor vehicle parts and accessories

This class includes the activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of motor vehicle parts and accessories.

Exclusion:

- Wholesale of motor vehicle parts and accessories, under class 45301 (Wholesale of motor vehicle parts and accessories), retail sale of parts and accessories for small cars with 12 or fewer seats, under class 45302 (Retail sale of parts and accessories for small cars with 12 or fewer seats);

- Activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of other goods, under group 461 (Commission agents, brokers and auction agents);

- Activities of commission agents engaged in non-store retail sale of motor vehicle parts and accessories, under class 47990 (Other retail sale not elsewhere classified).

454: Sale, maintenance and repair of motorcycles and related parts and accessories

4541: Sale of motorcycles

This class includes the wholesale and retail sale of motorcycles and related activities of commission agents.

45411: Wholesale of motorcycles

This class includes the wholesale of new and used motor vehicles.

Exclusion:

- Wholesale of parts and accessories for motorcycles, under class 45431 (Wholesale of parts and accessories for motorcycles);

- Wholesale of bicycles (including electric ones) and related parts and accessories, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Leasing of motorcycles, under class 77309 (Leasing of machinery, equipment and other tangible goods not elsewhere classified);

45412: Retail sale of motorcycles

This class includes the retail sale of new and used motorcycles, including the sale of motorcycles ordered by post or via Internet.

Exclusion:

- Retail sale of parts and accessories for motorcycles, under class 45432 (Retail sale of parts and accessories for motorcycles);

- Retail sale of bicycles (including electric ones) and related parts, under class 47783 (Retail sale of bicycles and related parts in specialized stores);

- Leasing of motorcycles, under class 77309 (Leasing of machinery, equipment and other tangible goods not elsewhere classified);

45413: Activities of commission agents for motorcycles

This class includes the activities of commission agents engaged in wholesale, retail sale, brokerage and auctioning of new and used motorcycles.

Exclusion:

- Retail sale of parts and accessories for motorcycles, under class 45432 (Retail sale of parts and accessories for motorcycles);

- Retail sale of bicycles (including electric ones) and related parts, under class 47783 (Retail sale of bicycles and related parts in specialized stores);

- Leasing of motorcycles, under class 77309 (Leasing of machinery, equipment and other tangible goods not elsewhere classified);

- Activities of commission agents engaged in non-store retail sale of motorcycles, under class 47990 (Other retail sale not elsewhere classified).

4542 - 45420: Maintenance and repair of motorcycles

This class includes:

- Mechanical and electrical repairs, automatic ignition system repair;

- Ordinary servicing;

- Repair of frames, forks, bodywork, seat cushions for motorcycles;

- Repair of other parts for motorcycles; 

- Washing, polishing, spraying and painting;

- Motorcycle tyre and tube repair, fitting or replacement;

- Anti-rust treatment;

- Replacement of parts and accessories not as part of the manufacturing process.

Exclusion: Retreading and rebuilding of tyres for motorcycles, under class 22110 (Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres).

4543: Sale of motorcycle parts and accessories

This class includes the wholesale and retail sale of motorcycle parts and accessories and related activities of commission agents.

45431: Wholesale of motorcycle parts and accessories

This class includes the wholesale of separate parts, components and accessories for motorcycles, such as: tyres, tubes, internal luggage holders, bodywork, batteries, spark plugs, lighting equipment, electrical parts, etc.

Exclusion:

- Wholesale of bicycle parts and accessories, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of automotive fuel, under class 46613 (Wholesale of petroleum and related products);

45432: Retail sale of motorcycle parts and accessories

This class includes the retail sale of separate parts, components and accessories for motorcycles, including the sale of such goods ordered by post or via Internet: tyres, tubes, internal luggage holders, bodywork, batteries, spark plugs, lighting equipment, electrical parts, etc.

Exclusion:

- Retail sale of automotive fuel, under class 47300 (Retail sale of automotive fuel in specialized stores).

- Retail sale of bicycle parts, under class 47738 (Retail sale of bicycles and related parts in specialized stores).

45433: activities of commission agents for motorcycle parts and accessories

This class includes the wholesale and retail sale of motorcycle parts and accessories and related activities of commission agents.

Exclusion:

- Wholesale of parts and accessories for motorcycles, under class 45431 (Wholesale of parts and accessories for motorcycles), and retail sale of such goods, under class 45432 (Retail sale of parts and accessories for motorcycles);

- Wholesale of bicycle parts, under class 46499 (Wholesale of other household goods not elsewhere classified), and retail sale of bicycle parts, under class 47738 (Retail sale of bicycles and related parts in specialized stores);

- Leasing of motorcycles, under class 77309 (Leasing of machinery, equipment and other tangible goods not elsewhere classified);

- Activities of commission agents engaged in non-store retail sale of parts and accessories for motorcycles, under class 47990 (Other retail sale not elsewhere classified).

46: WHOLESALE TRADE (EXCEPT MOTOR VEHICLES AND MOTORCYCLES)

This division includes:

Wholesale trade on one’s own account or through a commission agent, related to domestic and international wholesale trade (import and export).

Wholesale is the sale (without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users, or resale to other wholesalers. It also involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of wholesale businesses are: Specialized wholesale merchants, industrial distributors, exporters, importers, and procurement associations, cooperatives, sales branches and sales offices (except retail stores) that are established by manufacturing or mining units 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 brokers, agents, commission merchants and collectors of farm products.

Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack in smaller lots (e.g. pharmaceuticals) or store, refrigerate, deliver and install goods. They also engage in sales promotion for their customers and label design.

Exclusion:

- Wholesale of motorcycles and motor vehicles, under classes 45111 (Wholesale of small cars with 12 or fewer seats), 45411 (Wholesale of motorcycles) and 45119 (Wholesale of other motor vehicles);

- Wholesale of parts and accessories for motorcycles and motor vehicles, under classes 45301 (Wholesale of motor vehicle parts and accessories) and 45431 (Wholesale of parts and accessories for motorcycles);

- Renting and leasing of goods, under division 77 (Leasing of machinery and equipment without an operator); leasing of personal and household goods; leasing of non-financial intangible assets);

- Packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering at the buyer’s request, under class 82920 (Packaging activities).

461 - 4610: Commission agents, brokers and auction agents

46101: Commission agents

This class includes:

- Activities of commission agents that trade on behalf or on account of a principal:

+ Raw materials of agriculture and forestry, live animals, textile raw materials and semi-finished goods,

+ Fuels, ores, metals and industrial chemicals, fertilizers,

+ Food, beverages and tobacco,

+ Textiles, made-up apparel, fur, footwear, genuine and artificial leather goods,

+ Timber and building materials,

+ Machinery and equipment, including office machines, computers, industrial equipment, ships and aircraft,

+ Beds, closets, tables, chairs and similar furniture, household goods, hardware;

- Activities of wholesale auctioneering houses.

Exclusion:

- Wholesale trade in one’s own name, under groups from 462 (Wholesale of agricultural and forest raw materials (except wood and bamboo) and live animals) to 469 (Non-specialized wholesale trade);

- Activities of commission agents related to small cars with 12 or fewer seats, under class 45131 (Activities of commission agents for small cars with 12 or fewer seats), to motor vehicles, under class 45139 (Activities of commission agents for other motor vehicles), and to motorcycles, under class 45413 (Activities of commission agents for motorcycles);

- Activities of commission agents related to parts and accessories for automobiles and motor vehicles, under classes 45303 (Wholesale of motor vehicle parts and accessories) and for motorcycles, under class 45433 (Wholesale of parts and accessories for motorcycles);

- Retail sale by non-store commission agents, under class 47990 (Other retail sale not elsewhere classified).

- Activities of insurance agents, under class 66220 (Activities of insurance agents and brokers);

- Activities of real estate agents, under class 68200 (Real estate consultancy, brokerage and auctioning, land use right auctioning).

46102: Brokers

This class includes the activities of brokers engaged in sale and purchase of goods: Intermediary traders (brokers) involved in bringing sellers and buyers together (connected parties) with regard to:

- Raw materials of agriculture and forestry, live animals, textile raw materials and semi-finished goods,

- Fuels, ores, metals and industrial chemicals, fertilizers,

- Food, beverages and tobacco,

- Textiles, made-up apparel, fur, footwear, genuine and artificial leather goods,

- Timber and building materials,

- Machinery and equipment, including office machines, computers, industrial equipment, ships and aircraft,

- Beds, closets, tables, chairs and similar furniture, household goods, hardware.

Exclusion:

- Activities of insurance agents, under class 66220 (Activities of insurance agents and brokers);

- Activities of real estate agents, under class 68200 (Real estate consultancy, brokerage and auctioning, land use right auctioning).

46103: Auction agents

This class includes the activities of auctioneering houses, i.e. sellers by themselves or through a hired auctioneer conduct a public sale session to find highest bidders for:

- Raw materials of agriculture and forestry, live animals, textile raw materials and semi-finished goods;

- Fuels, ores, metals and industrial chemicals, fertilizers;

- Food, beverages and tobacco;

- Textiles, made-up apparel, fur, footwear, genuine and artificial leather goods;

- Timber and building materials;

- Machinery and equipment, including office machines, computers, industrial equipment, ships and aircraft;

- Beds, closets, tables, chairs and similar furniture, household goods, hardware.

Exclusion: activities of auctioneering houses related to real estate and land use right, under class 68200 (Real estate consultancy, brokerage and auctioning, land use right auctioning).

462 - 4620: Wholesale of agricultural and forest raw materials (except wood and bamboo) and live animals

This class includes:

- Wholesale of rice, wheat, corn and grains;

- Wholesale of seeds and oleaginous fruits;

- Wholesale of flowers and plants;

- Wholesale of unmanufactured tobacco;

- Wholesale of live animals;

- Wholesale of hides and skins;

- Wholesale of leather;

- Wholesale of other agricultural and forest materials, waste, residues and by-products used for animal feed.

Exclusion: Wholesale of textile fibers and yarns, under class 46695 (Wholesale of textile fibers).

46201: Wholesale of rice, corn and grains

This class includes the wholesale of rice, wheat, corn, grains, including those for seeding.

46202: Wholesale of flowers and plants

This class includes the wholesale of flowers and plants, including ornamental plants and those for propagation.

46203: Wholesale of live animals

This class includes the wholesale of live cattle and poultry, including those for breeding.

46204: Wholesale of feed and related ingredients for cattle, poultry and aquatic animals

This class includes:

- Wholesale of feed for cattle, poultry and aqua animals;

- Wholesale of agricultural semi-finished products, waste and residues for production of feed for cattle, poultry and aquatic animals.

Exclusion: Wholesale of feed for ornamental animals, under class 46329 (Wholesale of other food).

46209: Wholesale of other agricultural and forest raw materials (except wood and bamboo)

This class includes:

- Wholesale of seeds and oleaginous fruit;

- Wholesale of unmanufactured tobacco;

- Wholesale of hides and skins;

- Wholesale of leather;

- Wholesale of other agricultural and forest materials not elsewhere classified.

Exclusion:

- Wholesale of bamboo, under class 46631 (Wholesale of bamboo, lumber and processed wood);

- Wholesale of textile fibers and yarns, under class 46695 (Wholesale of textile fibers).

463: Wholesale of rice, food, beverages and tobacco

This class includes the wholesale of fresh and processed food, alcoholic or non-alcoholic beverages and tobacco products.

4631 - 46310: Wholesale of rice

This class includes the wholesale of rice.

This class also includes the activities of buying, sorting, polishing and packing of rice in connection with domestic wholesale and export.

Exclusion: Rice milling, polishing and glazing not in connection with wholesale trade, under class 10611 (Milling).

4632: Wholesale of food

This class includes the wholesale of meat and meat products, aquatic products, vegetables, coffee, tea, sugar, milk and dairy products, confectionery and other articles of grains, flour, starch, etc.

Exclusion:

- Buying of wine in bulk and bottling without transformation, under class 46331 (Wholesale of alcoholic beverages);

- Wholesale of feed for ornamental animals, under class 46329 (Wholesale of other food).

- Blending of wine or distilling of spirits, under classes 11010 (Distilling, rectifying and blending of spirits) and 1102 (Manufacture of wines).

46321: Wholesale of meat and meant products

This class includes:

- Wholesale of fresh, frozen or prepared meat of cattle and poultry;

- Wholesale of meat products and offal of cattle and poultry.

Exclusion: Wholesale of live cattle and poultry, under class 46203 (Wholesale of live animals).

46322: Wholesale of aquatic products

This class includes the wholesale of fresh, frozen and prepared aquatic products such as fish, crustaceans (shrimp, crab, etc.), molluscs (squid, octopus, etc.) and aquatic invertebrates.

46323: Wholesale of fruit and vegetables

This class includes:

- Wholesale of fresh, frozen and processed tubers and vegetables, of vegetable juices;

- Wholesale of fresh, frozen and processed fruit, of fruit juices.

46324: Wholesale of coffee

This class includes the wholesale of coffee beans, whether or not roasted, and soluble coffee.

46325: Wholesale of tea

This class includes the wholesale of black tea and green tea, whether or not processed and packed, including tea bags (Lipton, Dilmate, etc.)

46326: Wholesale of sugar, milk, dairy products, confectionery and products of cereal, flour and starch

This class includes:

- Wholesale of sugar, bakery products, jams, candies, chocolate, cocoa, etc.;

- Wholesale of fresh milk, powdered milk, condensed milk, other types of milk, dairy products like butter, cheese, etc.;

- Wholesale of noodles, rice vermicelli, instant noodles and other products deriving from cereals, flour and starch.

46329: Wholesale of other food

This class includes:

- Wholesale of eggs and egg products;

- Wholesale of animal and vegetable oils and fats;

- Wholesale of pepper and other spices;

- Wholesale of feed for ornamental animals.

4633: Wholesale of beverages

This class includes the wholesale of alcoholic and non-alcoholic beverages.

46331: Wholesale of alcoholic beverages

This class includes:

- Wholesale of spirits;

- Wholesale of wines;

- Wholesale of beers.

This class also includes:

- Buying of wine in bulk and bottling without transformation;

- Wines and beers containing small or no amount of alcohol.

Exclusion: Blending of wine or distilling of spirits, under classes 11010 (Distilling, rectifying and blending of spirits) and 1102 (Manufacture of wines).

46332: Wholesale of non-alcoholic beverages

This class includes:

- Wholesale of non-alcoholic sweetened soft drinks, whether or not carbonated: coke, pepsi cola, orangeade, lemonade, fruit drinks, etc.;

- Wholesale of natural mineral water or bottled water.

Exclusion:

- Wholesale of vegetable and fruit juices, under class 46323 (Wholesale of fruit and vegetables);

- Wholesale of beverages containing milk as the primary constituent, under class 46326 (Wholesale of sugar, milk, dairy products, confectionery and products of cereals, flour and starch);

- Wholesale of coffee and tea products, under classes 46324 (Wholesale of coffee) and 46325 (Wholesale of tea);

- Wholesale of non-alcoholic wines and beers, under class 46331 (Wholesale of alcoholic beverages).

4634 - 46340: Wholesale of tobacco products

This class includes the wholesale of tobacco products such as cigarettes and cigars.

Exclusion: Wholesale of tobacco, under class 46209 (Wholesale of agricultural and forest raw materials, except wood and bamboo).

464: Wholesale of household goods

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

4641: Wholesale of fabrics, made-up textiles and footwear

This class includes the wholesale of textile products, made-up apparel and articles, footwear, etc.

46411: Wholesale of fabrics

This class includes the wholesale of woven, knitted or crocheted fabrics and other special fabrics.

46412: Wholesale of rugs, mattresses, blankets, curtains, valances, bedspreads, pillows and other textile products

This class includes:

- Wholesale of wall tapestries and floor rugs;

- Wholesale of blankets, curtains, valances, bedspreads, pillows and other bed articles;

- Wholesale of sewing and embroidery threads, and other textile products.

Exclusion: Wholesale of textile fibers and yarns, under class 46695 (Wholesale of textile fibers).

46413: Wholesale of wearing apparel

This class includes:

- Wholesale of clothing, including sports clothes, for men and boys;

- Wholesale of clothing, including sports clothes, for women and girls;

- Wholesale of clothing accessories: shawls, gloves, socks, ties, etc.;

- Wholesale of wearing apparel of fur skins, leather and artificial leather.

Exclusion: Wholesale of products of leather and faux leather, under class 46491 (Wholesale of luggage, suitcases and products of genuine and artificial leather).

46414: Wholesale of footwear

This class includes the wholesale of footwear of any material.

4649: Wholesale of other household goods

46491: Wholesale of luggage, suitcases and products of genuine and artificial leather

This class includes the wholesale of luggage, suitcases, wallets, purses, belts, travel accessories, etc. of genuine or artificial leather and of other materials.

46492: Wholesale of pharmaceuticals and medical goods

This class includes:

- Wholesale of modern drugs;

- Wholesale of medical goods: cotton pad, dressings, bandages, first-aid kits, syringes, etc.;

- Wholesale of household-type medical machines and equipment: blood pressure monitors, hearing aids, etc.

46493: Wholesale of perfumeries, cosmetics and toilet preparations

This class includes:

- Wholesale of perfumes, aromatic lotions and oils;

- Wholesale of cosmetics: lipsticks, powders, skin lotions, makeup, eye makeup, etc.;

- Toilet preparations: soap, shampoos, body cleansers, deodorant preparations, paper towel, paper diapers, toilet paper, etc.

46494: Wholesale of ceramic ware and glassware

This class includes:

- Wholesale of household goods made of porcelain and pottery;

- Wholesale of household goods made of glass.

46495: Wholesale of household appliances and electric lighting equipment

This class includes:

- Wholesale of electric lighting equipment;

- Wholesale of household appliances: electric fans, rice cookers, electric kettles, microwave ovens, refrigerators, air conditioners, irons, hair dryers, etc.

Exclusion:

- Wholesale of electric audiovisual equipment and electronics, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

- Wholesale of electric water heaters for construction, under class 46639 (Wholesale of construction materials and supplies);

- Wholesale of computers and peripheral equipment, under class 46510 (Wholesale of computers, peripheral equipment and software).

46496: Wholesale of furniture and similar articles

This class includes:

- Wholesale of beds, closets, tables and chairs made of wood, rattan and other materials;

- Wholesale of similar furniture: shelves, etc. made of wood, rattan and other materials.

Exclusion: Wholesale of office furniture, under class 46594 (Wholesale of office machinery, equipment and related supplies, except computers and peripheral equipment).

46497: Wholesale of books, newspapers, magazines and stationery

This class includes:

- Wholesale of books, including textbooks;

- Wholesale of newspapers, magazines, post cards and other printed matter;

- Wholesale of office stationery.

Exclusion: Wholesale of office furniture, under class 46594 (Wholesale of office machinery, equipment and related supplies, except computers and peripheral equipment).

46498: Wholesale of sports and gymnastics equipment

This class includes:

- Wholesale of gymnastics equipment;

- Wholesale of sports equipment.

Exclusion:

- Wholesale of sportswear, under class 46413 (Wholesale of wearing apparel);

- Wholesale of sports shoes, under class 46414 (Wholesale of footwear).

46499: Wholesale of other household goods not elsewhere classified

This class includes:

- Wholesale of haberdashery: needles, sewing threads, etc.;

- Wholesale of umbrellas;

- Wholesale of cutlery;

- Wholesale of bicycles and related parts;

- Wholesale of optical and photographic goods (e.g. sunglasses, binoculars, magnifying glasses);

- Wholesale of recorded audio and video tapes, CDs and DVDs;

- Wholesale of musical instruments, toys and games.

Exclusion:

- Wholesale of blank tapes, CDs and DVDs, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

- Wholesale of office stationery, under class 46497 (Wholesale of books, newspapers, magazines and stationery).

465: Wholesale of machinery, equipment and related supplies

This class includes the wholesale of computers, telecommunications equipment, specialized machinery for all kinds of industries and general-purpose machinery.

4651 - 46510: Wholesale of computers, peripheral equipment and software

This class includes:

- Wholesale of computers and peripheral equipment;

- Wholesale of software.

Exclusion:

- Wholesale of electronic equipment and parts, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

- Wholesale of office machinery, equipment and related supplies (except computers and peripheral equipment), under class 46594 (Wholesale of office machinery, equipment and related supplies, except computers and peripheral equipment).

- Wholesale of computer-controlled machinery and equipment, under class 4659 according to their uses.

4652 - 46520: Wholesale of electronic and telecommunications equipment and parts

This class includes:

- Wholesale of electronic valves and tubes;

- Wholesale of semiconductor devices;

- Wholesale of integrated circuits and microchips;

- Wholesale of printed circuits;

- Wholesale of unrecorded (blank) tapes, magnetic and optical discs (CDs, DVDs);

- Wholesale of telephone and communications equipment;

- Wholesale of televisions, radios, wireless and wired devices;

- Wholesale of CD and DVD players.

Exclusion:

- Wholesale of recorded audio and video tapes, CDs and DVDs, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of computers and peripheral equipment, under class 46510 (Wholesale of computers, peripheral equipment and software).

4653 - 46530: Wholesale of agricultural machinery, equipment and related supplies

This class includes:

- Wholesale of agricultural machinery, equipment and related supplies:

+ Ploughs, manure spreaders, seeders,

+ Harvesters, threshers,

+ Milking machines;

+ Bee-keeping machines, egg incubators, poultry-keeping machines,

+ Tractors used in agriculture and forestry;

+ Lawn mowers.

4659: Wholesale of other machinery, equipment and related supplies

This class includes:

- Wholesale of office machinery and equipment, except computers and peripheral equipment;

- Wholesale of office furniture;

- Wholesale of transport equipment, except motor vehicles, motorcycles and bicycles;

- Wholesale of production-line robots;

- Wholesale of electrical wires, switches and other installation equipment for industrial use;

- Wholesale of other electrical materials such as electrical motors, transformers;

- Wholesale of machine tools for any material;

- Wholesale of other machinery, not elsewhere classified, for use in industry, trade and maritime and other services;

- Wholesale of computer-controlled machine tools;

- Wholesale of computer-controlled machinery for the textile industry;

- Wholesale of measuring equipment and instruments.

Exclusion:

- Wholesale of automobiles, including trailers and caravans, and other motor vehicles, under classes 45111 (Wholesale of small cars with 12 or fewer seats), and 45119 (Wholesale of other motor vehicles);

- Wholesale of parts and accessories for motor vehicles, under class 45301 (Wholesale of motor vehicle parts and accessories);

- Wholesale of motorcycles, under class 45411 (Wholesale of motorcycles);

- Wholesale of bicycles, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of computers and peripheral equipment, under class 46510 (Wholesale of computers, peripheral equipment and software).

- Wholesale of electronic and telecommunications equipment and parts, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

46591: Wholesale of machinery, equipment and related supplies for mining and construction

This class includes the wholesale of machinery, equipment and related supplies for mining of coal, ores, oil and gas, such as drilling machines, milling crushers, machine presses, etc.

46592: Wholesale of electrical machinery, equipment and materials (e.g. generators, wiring and circuit equipment)

This class includes the wholesale of electrical machinery, equipment and materials: generator sets, generators, electrical motors, transformers, insulated or non-insulated electrical wiring, relays, circuit breakers, fuses, other electrical circuit equipment.

46593: Wholesale of machinery, equipment and related supplies for textile industry and leather footwear industry

This class includes:

- Wholesale of textile machinery, equipment and related supplies: twisting machines, combing and carding machines, weaving machines, etc.;

- Wholesale of sewing machinery, equipment and related supplies: shearing machines, seamers, button sewing and buttonhole making machines, etc.;

- Wholesale of leather footwear machinery, equipment and related supplies:

This class also includes the wholesale of computer-controlled machinery, equipment and related supplies for the textile and leather footwear industries.

46594: Wholesale of office machinery, equipment and related supplies (except computers and peripheral equipment)

This class includes:

- Wholesale of office furniture of any material;

- Wholesale of office machinery, equipment and related supplies: photocopy machines, projectors, projector lamps, paper shredders, fax machines, etc.

Exclusion: Wholesale of computers and peripheral equipment, under class 46510 (Wholesale of computers, peripheral equipment and software).

46595: Wholesale of medical machinery, equipment and related supplies

This class includes the wholesale of medical and dental machinery, equipment and related supplies for diagnosis and treatment of diseases.

46599: Wholesale of other machinery, equipment and related supplies not elsewhere classified

This class includes:

- Wholesale of transport equipment, except motor vehicles, motorcycles and bicycles;

- Wholesale of production-line robots;

- Wholesale of machine tools for any material;

- Wholesale of other machinery and equipment not elsewhere classified, for use in industry, trade and maritime and other services;

This class also includes:

- Wholesale of computer-controlled machine tools;

- Wholesale of measuring equipment and instruments.

Exclusion:

- Wholesale of automobiles, including trailers and caravans, and other motor vehicles, under classes 45111 (Wholesale of small cars with 12 or fewer seats) and 45119 (Wholesale of other motor vehicles);

- Wholesale of parts and accessories for motor vehicles, under class 45301 (Wholesale of motor vehicle parts and accessories);

- Wholesale of motorcycles, under class 45411 (Wholesale of motorcycles);

- Wholesale of bicycles, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of computers and peripheral equipment, under class 46510 (Wholesale of computers, peripheral equipment and software).

- Wholesale of electronic and telecommunications equipment and parts, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

466: Other specialized wholesale

This group includes specialized wholesale activities not elsewhere classified. This includes the wholesale of ingredients, fuels and materials, except agricultural and forest raw materials, typically not for personal and household use.

4661: Wholesale of solid, liquid and gaseous fuels and related products

This class includes the wholesale of fuels, greases and lubricants such as:

- Charcoal, coal, coke, fuel wood, naphtha;

- Petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene;

- Liquefied petroleum gases, butane and propane gas;

- Lubricating oils and greases, refined petroleum products.

46611: Wholesale of charcoal and other solid fuels

This class includes the wholesale of charcoal, lignite, peat, coal, coke, fuel wood, naphtha.

46612: Wholesale of crude oil

This class includes the wholesale of crude petroleum and crude oil.

46613: Wholesale of gasoline and related products

This class includes:

- Wholesale of refined petroleum products: gasoline, diesel oil, mazut, aircraft fuel, heating oil, kerosene;

- Lubricating oils and greases, other refined petroleum products.

46614: Wholesale of gases and related products

This class includes the wholesale of liquefied petroleum gases, butane and propane gas.

4662: Wholesale of metals and metal ores

This class includes:

- Wholesale of ferrous and non-ferrous metal ores;

- Wholesale of ferrous and non-ferrous metals in primary forms;

- Wholesale of semi-products of ferrous and non-ferrous metals;

- Wholesale of gold and other precious metals.

Exclusion:

- Wholesale of metal scraps, under class 46697 (Wholesale of metal and non-metal waste and scrap).

46621: Wholesale of metal ores

This class includes:

- Wholesale of ferrous ores;

- Wholesale of ores of copper, lead, aluminum, zinc and other non-ferrous metals.

46622: Wholesale of ferrous metals

This class includes:

- Wholesale of pig iron and spiegeleisen in pigs;

- Wholesale of ferrous metals in primary and semi-finished forms: billets, ingots, bars, sheets, flat plates, shapes (T-sections, L-sections, etc.) of steel and iron.

Exclusion: Wholesale of household goods made of ferrous metals, under class 46499 (Wholesale of other household goods not elsewhere classified);

46623: Wholesale of other metals

This class includes the wholesale of copper, lead, aluminum, zinc and other non-ferrous metals in primary and semi-finished forms: ingots, bars, sheets, flat plates, strips and sections.

Exclusion: Wholesale of household goods made of non-ferrous metals, under class 46499 (Wholesale of other household goods not elsewhere classified);

46624: Wholesale of gold, silver and other precious metals.

This class includes:

- Wholesale of gold and silver in powder form, in sequins, in bars, in ingots, etc.;

- Wholesale of other precious metals.

Exclusion: Wholesale of jewellery of gold, silver and other precious metals, under class 46499 (Wholesale of other household goods not elsewhere classified).

4663: Wholesale of construction materials and equipment

This class includes:

- Wholesale of wood in the rough and bamboo;

- Wholesale of products of primary processing of wood;

- Wholesale of paints and varnishes;

- Wholesale of construction materials: sand, gravel;

- Wholesale of wallpaper and floor coverings;

- Wholesale of flat glass;

- Wholesale of hardware and locks;

- Wholesale of fittings and fixtures;

- Wholesale of water heaters;

- Wholesale of sanitary equipment: bathtub, washbasins, toilets and other sanitary porcelain;

- Wholesale of sanitary installation equipment: tubes, pipes, fittings, taps, T-pieces, rubber pipes, etc.;

- Wholesale of hand tools: hammers, saws, screwdrivers and other hand tools.

46631: Wholesale of bamboo, rough wood and processed wood

This class includes:

- Wholesale of bamboo;

- Wholesale of rough and processed wood.

46632: Wholesale of cement

This class includes:

- Wholesale of black and white cements;

- Wholesale of clinkers.

46633: Wholesale of bricks, tiles, stones, sand and gravel

This class includes:

- Wholesale of bricks and roof tiles;

- Wholesale of stones, sand and gravel;

- Wholesale of other construction materials.

Exclusion: Wholesale of stone slabs, under class 46636 (Wholesale of paving slabs and sanitary equipment).

46634: Wholesale of architectural glass

This class includes the wholesale of flat glass, typically used in construction as partitions, windows, doors, etc.

46635: Wholesale of paint and varnish

This class includes:

- Wholesale of paint and varnish for coating wood, iron and steel;

- Wholesale of powder putty, wall paints, ceiling paints, waterproofing powders.

46636: Wholesale of paving slabs and sanitary equipment

This class includes:

- Wholesale of floor and wall tiles;

- Wholesale of water heaters;

- Wholesale of sanitary equipment: bathtubs, washbasins, toilets, bath and sanitary equipment, etc.

46637: Wholesale of hardware

This class includes:

- Wholesale of hardware: locks, lock bolts, window and doorknobs, etc.;

- Wholesale of hand tools: hammers, saws, screwdrivers and other hand tools.

46639: Wholesale of other construction materials and equipment

This class includes:

- Wholesale of fittings, joints and fixtures;

- Wholesale of sanitary installation equipment: tubes, pipes, fittings, taps, T-pieces, rubber pipes, etc.;

4669: Other specialized wholesale not elsewhere classified

This class includes:

- Wholesale of industrial chemicals: aniline, printing ink, essential oils, industrial gases, chemical glues, coloring matter, synthetic resin, methanol, paraffin, scents and flavorings, soda, industrial salt, acids and sulphurs, etc.;

- Wholesale of fertilizers and agrochemical products;

- Wholesale of plastic materials in primary forms;

- Wholesale of rubber;

- Wholesale of textile fibers, etc;

- Wholesale of paper pulp;

- Wholesale of precious stones;

- Wholesale of metal and non-metal waste, scrap and materials for recycling, including collecting, sorting, cleaning of used goods in order to obtain reusable parts (e.g. dismantling of used automobiles, computers, televisions, etc.), repacking, storage and delivery, but without a real transformation process. Nevertheless, the purchased and sold waste has a remaining value.

Exclusion:

- Collection of industrial and household waste, under class 38110 (Collection of non-hazardous waste);

- Treatment of waste, not for further use in an industrial manufacturing process, under group 382 (Waste treatment and disposal);

- Processing of waste and scrap and other articles into secondary raw material for further use in another manufacturing process (the resultant secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), under class 3830 (Materials recovery);

- Dismantling of automobiles, computers, televisions and other equipment for materials recovery, under class 38301 (Recovery of metal waste);

- Shredding of cars by means of a mechanical process, under class 38301 (Recovery of metal waste);

- Ship breaking, under class 38301 (Recovery of metal waste);

- Retail sale of second-hand goods, under class 47749 (Retail sale of other second-hand goods in specialized stores).

46691: Wholesale of fertilizers, insecticides and other agricultural chemicals

This class includes:

- Wholesale of fertilizers;

- Wholesale of insecticides;

- Wholesale of other agricultural chemicals: herbicides, anti-sprouting agents, plant growing stimulants, other agricultural chemicals. 

46692: Wholesale of other chemicals (except for agricultural use)

This class includes the wholesale of industrial chemicals: aniline, printing ink, essential oils, industrial gases, chemical glues, coloring matter, synthetic resin, methanol, paraffin, scents and flavorings, soda, industrial salt, acids and sulphurs, etc.;

46693: Wholesale of plastic materials in primary forms

This class includes the wholesale of plastic materials in primary forms; beads, powder, paste.

46694: Wholesale of rubber

This class includes the wholesale of rubber materials (natural or synthetic rubber).

46695: Wholesale of textile yarn and fibers

This class includes:

- Wholesale of textile fibers and yarn;

- Wholesale of twisted textile fibers.

46696: Wholesale of garment and footwear accessories

This class includes:

- Wholesale of garment accessories: interfacing, shoulder pad, hair interlinings, zippers, etc.;

- Wholesale of footwear accessories: uppers, insoles, soles, rivets, etc.

46697: Wholesale of metal and non-metal waste and scrap

This class includes the wholesale of metal and non-metal waste and scrap and materials for recycling, including collecting, sorting, classifying, cleaning of used goods in order to obtain reusable parts (e.g. dismantling of used cars, computers, televisions, etc.), repacking, storage and delivery, but without a real transformation process. Nevertheless, the purchased and sold waste has a remaining value.

Exclusion:

- Collection of industrial and household waste, under class 38110 (Collection of non-hazardous waste);

- Treatment of waste, not for further use in an industrial manufacturing process, under group 382 (Waste treatment and disposal);

- Processing of waste and scrap and other articles into secondary raw material for further use in another manufacturing process (the resultant secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), under class 3830 (Materials recovery);

- Dismantling of automobiles, computers, televisions and other equipment for materials recovery, under class 38301 (Recovery of metal waste);

- Shredding of cars by means of a mechanical process, under class 38301 (Recovery of metal waste);

- Ship breaking, under class 38301 (Recovery of metal waste);

- Retail sale of second-hand goods, under class 4774 (Retail sale of second-hand goods in specialized stores).

46699: Other specialized wholesale not elsewhere classified

This class includes:

- Wholesale of paper pulp;

- Wholesale of precious stones;

- Wholesale of other products not elsewhere classified.

469 - 4690 - 46900: Non-specialized wholesale trade

This class includes the wholesale of a variety of goods without any particular specialization.

47: RETAIL TRADE (EXCEPT MOTOR VEHICLES AND MOTORCYCLES)

This division includes:

Resale (sale without transformation) of new and used goods to the general public for personal or household consumption or social utilization, by specialized  and non-specialized shops, department stores, stalls, mail-order houses, consumer cooperatives, mobile vendors or markets.

Retail trade is classified first by type of sale outlet. Retail trade thereof is classified into: retail trade in stores under groups from 471 (Retail sale in non-specialized stores) to 477 (Retail sale of other goods in specialized stores); non-store retail trade under groups 478 (Retail sale visa stalls or markets) and 479 (Retail trade not in stores, stalls or markets).

Retail trade in stores, including retail sale of used goods, is classified under class 4774 (Retail sale of second-hand goods in specialized stores). There exists a further distinction between specialized retail sale under groups from 472 (Retail sale of food, beverages, and tobacco in specialized stores) to 477 (Retail sale of other goods in specialized stores) and non-specialized retail sale under group 471 (Retail sale in non-specialized stores). The above groups are further subdivided into 4th and 5th levels by the type of products sold.

Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls, kiosks and markets, under group 478 (Retail sale via stalls or markets) and other non-store retail sale, e.g. mail order, Internet shopping, door-to-door, by vending machines, etc. under class 479 (Retail trade not in stores, stalls or markets). The goods sold in the retail trade are usually referred to as consumer goods. Goods not usually entering the retail trade, such as ores, industrial machinery and equipment, are excluded. This division also includes units engaged primarily in selling to organizations some consumer products such as personal computers, stationery, paint or timber, although these sales may not be for personal or household use. Some processing of goods incidental to sale activities may be included, e.g. sorting, storing, packing and installation of household goods.

This division also includes the retail sale by commission agents and activities of retail auctioning houses.

Exclusion:

- Sale of farm products by farmers, under division 01 (Agriculture and related services)

- Manufacture of sale of goods, generally classified as manufacturing, under divisions 10 to 32;

- Sale of motor vehicles, motorcycles and their parts, under division 45 (Sale and repair of motor vehicles and motorcycles);

- Trade in ores, crude oil, industrial chemicals, iron, steel, industrial machinery, equipment and related supplies, under division 46 (Wholesale trade, except motor vehicles and motorcycles);

- Sale of food and drinks for consumption on the premises and sale of takeaway food, under division 56 (Food and beverage services);

- Leasing of personal and household goods, under group 772 (Leasing of personal and household goods).

471: Retail sale in non-specialized stores

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

4711 - 47110: Retail sale of food, beverages or tobacco predominating in non-specialized stores

This class includes the retail sale of a large variety of goods of which, however, food products, beverages or tobacco should be predominant by sales. Such stores have, apart from the said products predominating, other types of goods such as wearing apparel, furniture, appliances, hardware, cosmetics, etc, in small amounts.

4719: Other retail sale in non-specialized stores

47191: Retail sale in supermarkets and department stores

This class includes the retail sale activities of supermarkets, minimarts and shopping malls selling a large variety of goods: wearing apparel, footwear, tools, hardware, cosmetics, jewellery, toys, sports goods and food, of which food, beverages or tobacco products making up a smaller proportion.

47199: Other retail sale in non-specialized stores not elsewhere classified

This class includes the retail sale of a variety of goods in non-specialized stores and department stores (except supermarkets and shopping malls) carrying a diverse line of goods: wearing apparel, footwear, household goods, hardware and food, of which food, beverages or tobacco products making up a smaller proportion.

472: Retail sale of food, beverages and tobacco in specialized stores

This group includes the retail sale in stores specialized in selling food, beverages and tobacco products.

4721 - 47210: Retail sale of staple foods in specialized stores

This class includes the retail trade in stores specialized in selling rice and corn.

Exclusion:

- Rice milling, polishing and glazing, under class 10611 (Milling);

- Production of rice and corn flours, under class 10612 (Manufacture of raw flour).

4722: Retail sale of food products in specialized stores

This class includes the specialized retail sale of:

- Fresh, frozen, preserved or processed fruit and vegetables;

- Milk, dairy products and eggs;

- Fresh, frozen and processed meat and meat products from poultry and cattle;

- Fresh, frozen and processed aquatic products;

- Confectionery;

- Other food products.

47221: Retail sale of meat and meat products in specialized stores

This class includes the specialized retail sale of:

- Fresh, chilled or frozen meat of poultry and cattle;

- Edible rendered products of poultry and cattle, in fresh, chilled or frozen forms;

- Meat and edible rendered products of poultry and cattle, prepared or preserved (salted, dried, smoked, etc.);

- Fine and raw powders of meat or edible rendered products.

47222: Retail sale of aquatic products in specialized stores

This class includes the specialized retail sale of:

- Fish that is freshly caught and kept, chilled, frozen, dried, preliminary-treated or otherwise processed;

- Crustaceans that are alive, freshly caught and kept, chilled, frozen, dried, preliminary-treated, preserved or otherwise processed;

- Squid, octopus and molluscs, aquatic invertebrates that are freshly caught and kept, chilled, frozen, dried, preliminary-treated, preserved or otherwise processed;

- Other aquatic products.

47223: Retail sale of fruit and vegetables in specialized stores

This class includes the specialized retail sale of:

- Vegetables that are freshly harvested and kept, chilled or otherwise processed;

- Fruits that are freshly picked and kept, chilled or otherwise processed;

- Vegetable and fruit juices.

47224: Retail sale of sugar, milk, dairy products, confectionery, products of cereals, flour and starch in specialized stores

This class includes the specialized retail sale of:

- Sugar;

- Milk and dairy products (e.g. butter, cheese, etc.);

- Eggs;

- Confectionery;

- Products of cereals, flour or starch such as instant noodles, vermicelli, congee, penne or fusilli, spaghetti, fried spring rolls, etc.

47229: Retail sale of other food products in specialized stores

This class includes the retail sale of other food products, not elsewhere classified, in specialized stores: powdered coffee, soluble coffee, tea, etc.

4723 - 47230: Retail sale of beverages in specialized stores

This class includes the retail sale of alcoholic and non-alcoholic beverages in specialized stores (not for consumption on the premises):

- Retail sale of alcoholic beverages: spirits, wines, beers, etc.

- Retail sale of non-alcoholic beverages: sweetened soft drinks whether or not carbonated, such as coke, pepsi cola, orangeade, lemonade, fruit drinks, etc.;

- Retail sale of natural mineral water or bottled water.

This class also includes the retail sale of wines and beers containing small or no amount of alcohol.

Exclusion:

- Retail sale of vegetable and fruit juices, under class 47223 (Retail sale of fruit and vegetables in specialized stores);

- Retail sale of beverages containing milk as the primary constituent, under class 47224 (Retail sale of sugar, milk, dairy products, confectionery and products of cereals, flour and starch);

- Retail sale of tea and powdered coffee, under class 47229 (Retail sale of other food products in specialized stores);

- Preparation of drinks for consumption on the premises, under division 56 (Food and beverage services);

4724 - 47240: Retail sale of tobacco products in specialized stores

This class includes the specialized retail sale of:

- Cigarettes, cigars;

- Aztec tobacco;

473 - 4730 - 47300: Retail sale of automotive fuels in specialized stores

This class includes the specialized retail sale of:

- Fuels for automobiles, motorcycles and other motor vehicles.

This class also includes the retail sale of lubricating oils and greases and coolants for engines of motor vehicles and motorcycles.

Exclusion:

- Wholesale of automotive fuel, under class 46613 (Wholesale of petroleum and related products);

- Retail sale of liquefied petroleum gases for heating, cooking or warming, under class 47735 (Retail sale of kerosene, gases and fuel coal for household use in specialized stores).

474: Retail sale of information and communications equipment in specialized stores

This group includes the retail sale of information and communications equipment, such as computers and peripheral equipment, telecommunications equipment and consumer electronics, by specialized stores.

4741: Retail sale of computers, peripheral equipment, software and telecommunications equipment in specialized stores

This class includes the specialized retail sale of:

- Computers;

- Computer peripheral equipment;

- Video game consoles;

- Software, including video games, designed (non-customized) for all types of customers;

- Telecommunications equipment.

Exclusion: Retail sale of blank tapes and discs, under class 47620 (Retail sale of audio and video tapes and discs, including blank tapes and discs, in specialized stores).

47411: Retail sale of computers, peripheral equipment and software in specialized stores

This class includes the specialized retail sale of:

- Computers;

- Computer peripheral equipment;

- Video game consoles;

-  Software, including video games, designed (non-customized) for all types of customers;

Exclusion: Retail sale of blank tapes and discs, under class 47620 (Retail sale of audio and video tapes and discs, including blank tapes and discs, in specialized stores).

47412: Retail sale of information and communications equipment in specialized stores

This class includes the specialized retail sale of telecommunications products:

- Wired and wireless phones, fax machines, other telecommunications equipment.

4742 - 47420: Retail sale of audiovisual equipment in specialized stores

This class includes the specialized retail sale of:

- Radios, cassette players, televisions;

- Speakers, stereo equipment;

- Music players;

- Video players, CD and DVD players.

475: Retail sale of other household equipment in specialized stores

This group includes the specialized retail sale of household goods:

- Textiles, hardware, carpets, electrical appliances, furniture, etc.

4751: Retail sales of fabrics, wool, yarn, sewing threads and other textile products in specialized stores

This class includes the specialized retail sale of:

- Fabrics;

- Wool and yarn;

- Primary materials for rugs, tapestry or embroidered items;

- Other textile products;

- Haberdashery: needles, sewing threads, etc.;

Exclusion: Retail sale of clothing, under class 47711 (Retail sale of clothing in specialized stores).

47511: Retail sale of fabrics in specialized stores

This class includes the retail sale of textile fabrics in specialized stores.

47519: Retail sales of wool, yarn, sewing threads and other textile products in specialized stores

This class includes the specialized retail sale of:

- Wool and yarn;

- Primary materials for rugs, tapestry or embroidered items;

- Other textile products;

- Haberdashery: needles, sewing threads, etc.;

Exclusion: Retail sale of made-up textile articles, under class 47711 (Retail sale of clothing in specialized stores).

4752: Retail sale of hardware, paint, glass and other construction installation equipment in specialized stores

This class includes the specialized retail sale of:

- Hardware;

- Paints, varnishes and gloss paints;

- Flat glass;

- Other construction materials such as bricks, tiles, timber and sanitary equipment;

- Do-it-yourself material and equipment.

This class also includes the specialized retail sale of:

- Lawn mowers;

- Saunas.

47521: Retail sale of hardware in specialized stores

This class includes the specialized retail sale of:

- Retail sale of hardware: locks, lock bolts, window and doorknobs, etc.;

- Retail sale of hand tools: hammers, saws, screwdrivers and other hand tools.

47522: Retail sale of paints, pigments and varnishes in specialized stores

This class includes:

- Retail sale of paints and varnishes for coating of wood, iron and steel;

- Retail sale of powder putty, wall paints, ceiling paints, pigments in powdered form, etc.

47523: Retail sale of architectural glass in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of flat glass, typically used in construction as partitions, windows, doors, etc.

47524: Retail sale of cements, bricks, tiles, stones, sand, gravel and other construction materials in specialized stores

This class includes the specialized retail sale of:

- Cements, bricks and roof tiles;

- Stones, sand and gravel;

- Other construction materials.

Exclusion: Retail sale of stone slabs, under class 47525 (Retail sale of paving slabs and sanitary equipment in specialized stores).

47525: Retail sale of paving slabs and sanitary equipment in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of floor and wall tiles;

- Retail sale of water heaters;

- Retail sale of sanitary equipment: bathtubs, washbasins, toilets, bath and sanitary equipment, etc.

47529: Retail sale of other construction installation equipment in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of fittings, joints and fixtures;

- Retail sale of sanitary installation equipment: tubes, pipes, fittings, taps, T-pieces, rubber pipes, etc.;

4753 - 47530: Retail carpets, rugs, curtains, wall and floor coverings in specialized stores

This class includes the retail trade in specialized stores

- Retail sale of carpets and rugs;

- Retail sale of curtains;

- Retail sale of wallpaper and floor coverings.

Exclusion: Retail sale of foam mats, under class 47525 (Retail sale of paving slabs and sanitary equipment in specialized stores).

4759: Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of furniture and similar articles;

- Retail sale of articles for lighting;

- Retail sale of household utensils, cutlery, porcelain articles, pottery, glassware;

- Retail sale of wooden and cork goods and products of bamboo, wickerwork and plating materials;

- Retail sale of household equipment;

- Retail sale of musical instruments;

- Retail sale of security systems such as locking devices, safes, etc. without installation and maintenance services;

- Retail sale of other household articles and equipment not elsewhere classified.

Exclusion: Retail sale of antiques, under class 47749 (Retail sale of other second-hand goods in specialized stores).

47591: Retail sale of electrical household appliances and electric lighting articles in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of electrical household appliances: rice cookers, electric kettles, electric thermo flasks, fans, refrigerators, washing machines, etc.;

- Retail sale of electric lighting articles.

47592: Retail sale of furniture in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of furniture of any material;

- Retail sale of similar furniture: shelves, etc.

47593: Retail sale of household goods of porcelain, pottery and glass in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of household goods made of porcelain and pottery;

- Retail sale of household glassware.

Exclusion: Retail sale of antique porcelain articles, pottery and glassware, under class 47749 (Retail sale of other second-hand goods in specialized stores).

47594: Retail sale of musical instruments in specialized stores

This class includes activities of retail trade in specialized stores:

- Retail sale of musical instruments: string instruments, aerophone, drums, etc.

47599: Retail sale of other electrical household appliances, furniture, lighting equipment and household articles in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of other household goods made of wood, wickerwork and bamboo materials;

- Retail sale of cutlery and kitchenware;

- Retail sale of security systems such as locking devices, safes, etc. without installation and maintenance services;

- Retail sale of other household articles and equipment not elsewhere classified.

476: Retail sale of cultural and recreation goods in specialized stores

This group includes the retail trade in specialized stores:

- Retail sale in specialized stores of cultural and recreation goods, such as books, newspapers, magazines, music and video recordings, sporting equipment, games and toys.

4761 - 47610: Retail sale of books, newspapers, magazines and stationery in specialized stores

This class includes the retail trade in specialized stores: - Retail sale of books of all kinds;

- Retail sale of newspapers, magazines, post cards and other publications;

- Retail sale of office supplies: fountain pens, pens, pencils, paper, file cases, etc.

Exclusion: Retail sale of second-hand or antique books, under class 47749 (Retail sale of other second-hand goods in specialized stores).

4762 - 47620: Retail sale of audio and video tapes and discs (including blank tapes and discs) in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of music records, audio tapes, compact discs and cassettes, whether pre-recorded or blank;

- Retail sale of video tapes and pre-recorded or blank DVDs.

4763 - 47630: Retail sale of sporting equipment in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of sports goods, fishing gears, camping goods, boats and bicycles.

4764 - 47640: Retail sale of games and toys in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of games and toys made of any material.

Exclusion:

- Retail sale of video game consoles, under class 47411 (Retail sale of computers, peripheral equipment and software in specialized stores);

- Retail sale of (non-customized) software, including video games, designed for all types of customers, under class 47411 (Retail sale of computers, peripheral equipment and software in specialized stores).

477: Retail sale of other goods in specialized stores

This group includes the retail trade in specialized stores:

- Retail trade in specialized stores vending a particular line of products not included in other parts of the classification, such as: wearing apparel, footwear and leather articles, drugs and medical goods, watches, souvenirs, cleaning materials, weapons, flowers and pets and others.

This class also includes the retail sale of used goods in specialized stores.

4771: Retail sale of wearing apparel, footwear and articles of genuine and artificial leather in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of wearing apparel;

- Retail sale of articles of fur;

- Retail sale of clothing accessories such as gloves, towels, socks, ties, braces, etc.;

- Retail sale of footwear;

- Retail sale of articles of genuine and artificial leather;

- Retail sale of travel accessories of leather and leather substitutes.

Exclusion: Retail sales of fabrics and textile articles, under class 4751 (Retail sale of fabrics, wool, yarn, sewing threads and other textile products in specialized stores).

47711: Retail sale of wearing apparel in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of wearing apparel;

- Retail sale of articles of fur;

- Retail sale of clothing accessories such as gloves, towels, socks, ties, braces, etc.;

47712: Retail sale of footwear in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of footwear, including sports shoes and sandals, made of any material.

47713: Retail sale of briefcases, bags, wallets, purses and other articles of genuine and artificial leather in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of school briefcases, office briefcases, bags, wallets, purses, etc., made of genuine or artificial leather or other materials;

- Retail sale of backpacks, travel briefcases and accessories, made of genuine or artificial leather or other materials;

- Retail sale of other articles of genuine and artificial leather.

4772: Retail sale of drugs, medical goods, cosmetics and sanitary articles in specialized stores

This class includes the retail trade in specialized stores:

- Retail sale of drugs;

- Retail sale of medical supplies and orthopedic equipment;

- Retail sale of perfumes, cosmetics and sanitary articles.

47721: Retail sale of pharmaceuticals and medical goods in specialized stores

This class includes:

- Retail sale of modern and traditional drugs;

- Retail sale of medical or orthopedic supplies and equipment.

47722: Retail sale of perfumes, cosmetics and sanitary articles in specialized stores

This class includes:

- Retail sale of perfumes and aromatic waters;

- Retail of cosmetics: lipsticks, powders, creams, preparations for eye makeup and other makeup articles;

- Retail sale of sanitary articles: shampoos, shower creams, aromatic napkins, etc.

4773: Retail sale of other new goods in specialized stores

This class includes:

- Retail sale of cameras, of photographic, optical and precision equipment;

- Retail sale of eyeglasses, including supporting activities for retail sale of eyeglasses such as measuring degrees of myopia and hyperopia, grinding and assembling glass;

- Retail sale of watches and jewellery;

- Retail sale of fresh flowers, ornamental plants, seeds, fertilizers, ornamental animals and pet food;

- Retail sale of souvenirs, wickerwork articles, handicrafts, worshiping items and other religious articles;

- Retail sale of commercial art photos, drawings, statues and other art products;

- Retail sale of kerosene, bottled gas, coal and firewood for household use;

- Retail sale of cleaning items such as broomsticks, brushes, cloths, etc.;

- Retail sale of firearms and ammunition for hunting or sports;

- Retail sale of stamps and coins;

- Retail sale of non-food products not elsewhere classified.

47731: Retail sale of flowers and ornamental plants in specialized stores

This class includes:

- Retail sale of fresh flowers and ornamental plants;

- Retail sale of man-made ornamental flowers and plants;

- Retail sale of fertilizers;

47732: Retail sale of gold, silver, precious and semi-precious stones, jewellery in specialized stores

This class includes:

- Retail sale of gold, silver, precious and semi-precious stones;

- Retail sale of jewellery, made of gold, silver, precious and semi-precious stones.

47733: Retail sale of souvenirs, wickerwork articles and handicrafts in specialized stores

This class includes:

- Retail sale of lacquer and engraved souvenirs: lacquer paintings, mother-of-pearl inlay panels and other similar souvenirs;

- Retail sale of wickerwork articles, made of bamboo, rattan and plating materials;

- Retail sale of other handicrafts: souvenirs made of wood, horn, tortoise shell, coral, etc.

47734: Retail sale of art photos, paintings, drawings and other artworks (except antiques) in specialized stores

This class includes the retail of paintings and drawings (except lacquer and inlay paintings), printed photos, images, statues other commercial mass-produced art pieces.

Exclusion: Antiques, under class 47749 (Retail sale of other second-hand goods in specialized stores).

47735: Retail sale of household kerosene, gas and fuel coal in specialized stores

This class includes:

- Retail sale of kerosene;

- Retail sale of bottled gas;

- Retail sale of coal and firewood.

47736: Retail sale of watches, clocks and eyeglasses in specialized stores

This class includes:

- Retail sale of wall clocks, desk clocks, watches and handheld clocks;

- Retail sale of eyeglasses: eyeglasses against nearsightedness and farsightedness, sunglasses, dust protection goggles, etc., including activities of testing visual acuity, grinding and assembling glasses for retail sale of eyeglasses.

47737: Retail sale of cameras and photographic articles in specialized stores

This class includes:

- Retail sale of cameras;

- Retail sale of camera accessories such as films, batteries, memory cards, etc.;

- Retail sale of other photographic materials such as photographic paper, photographic printing chemicals and materials, etc.

47738: Retail sale of bicycles and related parts in specialized stores

This class includes:

- Retail sale of bicycles, including electric bicycles;

- Retail sale of bicycle parts.

47739: Retail sale of other new goods not elsewhere classified in specialized stores

This class includes:

- Retail sale of ornamental animals and their feeds;

- Retail sale of worshiping articles and other religious goods;

- Retail sale of cleaning items such as broomsticks, brushes, cloths, etc.;

- Retail sale of firearms and ammunition for hunting or sports;

- Retail sale of stamps and coins;

- Retail sale of non-food products not elsewhere classified.

4774: Retail sale of second-hand goods in specialized stores

47741: Retail sale of used clothing in specialized stores

This class includes:

- Retail sale of used clothing (including sportswear);

- Retail sale of used clothing accessories: shawls, gloves, etc.

47749: Retail sale of other second-hand goods in specialized stores

This class includes:

- Retail sale, including leasing, of used books and magazines;

- Retail sale of other used goods;

- Retail sale of antiques;

- Activities of (retail sale) auctioneering houses.

Exclusion:

- Retail sale of second-hand motor vehicles and motorcycles, under classes 45120 (Retail sale of small cars with 12 or fewer seats) and 45412 (Retail sale of motorcycles);

- Activities of Internet auctions and other non-store auctions (retail), under classes 47910 (Retail sale via mail order or via Internet) and 47990 (Other retail sale not elsewhere classified);

- Activities of pawnshops, under class 64920 (Other credit granting).

478: Retail sale via stalls or markets

This group includes the retail sale of new or second-hand products in a stationary stall or kiosk in a fixed marketplace or in a movable stall along a public road.

4781: Retail sale of food, beverages and tobacco via stalls or markets

This class includes the retail sale of rice, corn, food products, beverages and tobacco products via markets or stalls.

Exclusion:

- Retail sale of prepared food and beverages for immediate consumption (mobile food vendors), under class 56109 (Other mobile food and beverage services).

47811: Retail sale of food via stalls or via markets

This class includes the retail sale of rice and corn via markets or stalls.

47812: Retail sale of food products via stalls or via markets

This class includes:

- Retail sale of food products: meat, meat products, aquatic products, fruit, vegetables, eggs, dried food and other products via markets or stalls;

- Retail sale of alcoholic and non-alcoholic beverages via markets or stalls.

Exclusion:

- Retail sale of prepared food products for immediate consumption, such as Vietnamese pork rolls,  roast pork, fermented meat, grilled meat balls, etc., under class 56109 (Other mobile food and beverage services);

- Prepared dishes for immediate or takeaway consumption, such as pho, vermicelli, congee, under class 56109 (Other mobile food and beverage services).

47813: Retail sale of beverages via stalls or markets

This class includes the retail sale of alcoholic beverages (beers, wines) and non-alcoholic beverages (coke, pepsi cola, bottled or canned soft drinks, natural mineral water, bottled water).

Exclusion: Retail sale of prepared beverages for immediate or takeaway consumption, such as fresh fruit juices, smoothies, sugarcane juice, ready-made tea and coffee, under class 56109 (Other mobile food and beverage services).

47814: Retail sale of tobacco products via stalls or markets

This class includes the retail sale of cigarettes, cigars and other tobacco products.

4782: Retail sale of textiles, ready-made clothing and footwear via stalls or markets

This class includes:

- Retail sale of fabrics and other textile products;

- Retail sale of wearing apparel;

- Retail sale of footwear;

47821: Retail sale of textiles via stalls or markets

This class includes:

- Retail sale of clothing fabrics;

- Retail sale of other textile products: wool, yarn, haberdashery, etc.

47822: Retail sale of ready-made clothing via stalls or markets

This class includes:

- Retail sale of ready-made clothing;

- Retail sale of articles of fur;

- Retail sale of clothing accessories: Gloves, socks, shawls, ties, etc.

47823: Retail sale of footwear via stalls or markets

This class includes the retail sale of footwear, including sports shoes and sandals of all materials.

4789: Retail sale of other goods via stalls or markets

This class includes:

- Retail sale of perfumes, cosmetics and sanitary articles;

- Retail sale of carpets, rugs and bedding sets;

- Retail sale of books, newspapers and magazines;

- Retail sale of games and toys;

- Retail sale of household appliances and consumer electronics;

- Retail sale of music and video recordings.

47891: Retail sale of cosmetics and sanitary articles via stalls or markets

This class includes:

- Retail sale of perfumes and aromatic waters;

- Retail of cosmetics: lipsticks, powders, creams, preparations for eye makeup and other makeup articles;

- Retail sale of sanitary articles: shampoos, shower creams, aromatic napkins, etc.

47892: Retail sale of porcelain articles, pottery and glassware via stalls or markets

This class includes:

- Retail sale of household goods made of porcelain and pottery;

- Retail sale of household glassware.

Exclusion: Retail sale of antique porcelain articles, pottery and glassware, under class 47749 (Retail sale of other second-hand goods in specialized stores).

47893: Retail sale of fresh flowers and ornamental plants via stalls or markets

This class includes:

- Retail sale of fresh flowers and ornamental plants;

- Retail sale of man-made decorative flowers and tree parts;

- Retail sale of fertilizers;

47899: Retail sale of other goods not elsewhere classified via stalls or markets

This class includes:

- Retail sale of ornamental animals and their feeds;

- Retail sale of worshiping articles, joss paper and other religious goods;

- Retail sale of cleaning items such as broomsticks, brushes, cloths, etc.;

- Retail sale of firearms and ammunition for hunting or sports;

- Retail sale of stamps and coins;

- Retail sale of non-food products not elsewhere classified.

479: Other retail sale (except retail sale via stalls or markets)

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

4791 - 47910: Retail sale via mail order or via Internet

This class includes retail sale activities in which the buyer makes his choice on the basis of advertisements, catalogues, information provided on a website, samples or any other means of advertising. The buyer then 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.

This class includes:

- Retail sale of goods by mail order;

- Retail sale of products over the Internet.

This class also includes:

- Direct sale via television, radio and telephone;

- Internet-based retail auctions.

4799 - 47990: Other retail sale not elsewhere classified

This class includes:

- Retail sale of goods in any way that is not included in previous classes: by direct sales or door-to-door salespersons or through vending machines, etc.;

- Direct selling of fuel (heating oil, fuel wood), delivered directly to the consumers' premises;

- Activities of non-store auctions (retail);

- Retail sale by (non-store) commission agents.

Exclusion: Delivery of products by stores, under groups from 471 (Retail sale in non-specialized stores) to 477 (Retail sale of other goods in specialized stores).

H: TRANSPORTATION AND STORAGE

This section includes:

Provision of passenger or freight transport, whether scheduled or on demand, by rail, pipeline, road, water or air and associated activities such as parking facilities, harbors, airfields, railway stations, cargo handling and storage, etc.

This section also includes:

Leasing of transport equipment with a driver or operator. Postal and courier activities.

Exclusion:

- Major repair or replacement of transport equipment, except motor vehicles and motorcycles, under class 33150 (Repair and maintenance of transport equipment, except motor vehicles);

- Construction, maintenance and repair of road, railroads, harbors, airfields, under classes 42101 (Construction of roads) and 42900 (Construction of other civil engineering projects);

- Maintenance and repair of motorcycles and motor vehicles, under classes 4520 (Maintenance and repair of motor vehicles) and 4542 (Maintenance and repair of motorcycles);

- Leasing of transport equipment without a driver or operator, under class 7710 (Leasing of motor vehicles).

49: LAND TRANSPORT AND TRANSPORT VIA PIPELINES

This division includes the activities of transport of passengers and freight via road and railway, and transport of freight via pipelines.

491: Transport via railways

This group includes the rail transportation of passengers and/or freight by railroad rolling stock on mainline networks spreading over a region, a geographic area or a short-line local railroad.

Exclusion:

- Related activities such as switching and shunting, under class 52211 (Service activities incidental to rail transportation);

- Maintenance of railway systems, under class 52211 (Service activities incidental to rail transportation).

4911 - 49110: Passenger rail transport

This class includes:

- Passenger transport by inter-provincial railways;

- Operation of sleeping cars and dining cars as an integrated operation of railway companies.

Exclusion:

- Passenger transport by urban and suburban railway systems, under class 49311 (Passenger transport by underground railroad);

- Rail passenger terminal activities, under class 52211 (Service activities incidental to rail transportation);

- Operation of sleeping and dining cars by a separate unit, under classes 55909 (Other accommodation not elsewhere classified) and 56290 (Other food services).

4912 - 49120: Freight rail transport

This class includes the activities of freight transport on inter-provincial, urban and suburban railroads.

Exclusion:

- Storage and warehousing, under group 521 (Warehousing and storage);

- Rail freight terminal activities, under class 52211 (Service activities incidental to rail transportation);

- Cargo handling, under class 52241 (Rail freight handling).

492 - 4920 - 49200: Transport by bus

This class includes:

- Passenger transport by urban, suburban or inter-provincial buses;

- Transport, on a contract basis, of pupils to schools or workers to workplaces.

493: Other land transport

This group includes land-based passenger and freight transport activities (except Transport by bus and rail transport).

4931: Urban and suburban passenger land transport (except Transport by bus)

This class includes the activities of land transport of passengers in urban or suburban areas, by different modes of land transport (except buses), such as: underground and elevated railways, streetcars, tramway, etc. The nature of such transport is that it is carried out on scheduled at fixed stops.

This class also includes:

- Town-to-airport or town-to-station lines;

- Operation of funicular railways, aerial cableways, etc. as part of an urban or suburban transit system.

Exclusion:

- Passenger transport by inter-provincial railways, under class 49110 (Rail passenger transport);

- Transport by bus, under class 49200 (Transport by bus);

49311: Passenger transport by underground railway

This class includes the activities of urban and suburban passenger transport by underground electric railways.

49312: Passenger transport by taxicabs

This class includes the activities of passenger transport by taxicabs, including airport transfer taxicabs.

49313: Passenger transport by three-wheeler lambros, ricksaws and motorcycles

This class includes:

- Passenger transport by three-wheeler lambros;

- Passenger transport by ricksaws;

- Passenger transport by motorcycles.

Exclusion: Leasing of auto ricksaws and motorcycles without a driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

49319: Passenger transport by bicycles, cyclos and non-motorized vehicles

This class includes:

- Passenger transport by bicycles;

- Passenger transport by cyclos;

- Passenger transport by non-motorized vehicles such as horse-drawn carts, bullock carts, etc.

Exclusion: Leasing of bicycles, cyclos and non-motorized vehicles without a driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

4932: Other passenger land transport

This class includes:

- Passenger transport by intra-provincial and inter-provincial vehicles;

- Chartering of vehicles with driver for passenger transport, tourist excursions or other purposes;

- Operation of cable cars and funiculars.

Exclusion:

- Leasing of vehicles without a driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

- Ambulance transport, under class 86990 (Other health activities not elsewhere classified).

49321: Passenger transport by intra-provincial and inter-provincial vehicles

This class includes:

- Passenger transport by intra-provincial vehicles travelling between urban and suburban districts of a city or of a province;

- Passenger transport by inter-provincial vehicles;

- Chartering of vehicles with driver for passenger transport, tourist excursions or other purposes;

Exclusion: Leasing of passenger vehicles without a driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

49329: Other passenger land transport not elsewhere classified

This class includes the operation of funicular railways, aerial cableways, etc. as part of an urban or suburban transit system.

4933: Freight transport by road

This class includes:

- Transportation of ordinary goods: wood, livestock, forest products, aquatic products, other ordinary goods;

- Transportation of goods by special-purpose vehicles: tank trucks, chemical trucks, refrigerated trucks;

- Heavy haulage and transportation of containers;

- Transportation of waste and waste materials, without collection or disposal.

This class also includes:

- Furniture relocation;

- Leasing of trucks with driver;

- Freight transport by man-drawn or animal-drawn vehicles.

Exclusion:

- Log hauling within a forest, as part of logging operations, under class 02400 (Support services to forestry);

- Distribution of water by trucks, under class 36000 (Water collection, treatment and supply);

- Operation of terminal facilities for handling freight, under class 52219 (Service activities incidental to land transportation);

- Crating and packing services for transport, under class 52299 (Other transportation support activities not elsewhere classified);

- Postal services and courier activities, under classes 53100 (Postal activities and 53200 (Courier activities);

- Waste transport as integrated part of waste collection activities, under classes 38110 (Collection of non-hazardous waste), 38121 (Collection of medical waste) and 38129 (Collection of other hazardous waste).

49331: Freight transport by special-purpose automobiles

This class includes:

- Haulage in tanker trucks;

- Haulage in chemical trucks;;

- Refrigerated food transport;

- Leasing of freight vehicles with driver.

Exclusion:

- Distribution of water by trucks, under class 36000 (Water collection, treatment and supply);

- Waste transport as integrated part of waste collection activities, under classes 38110 (Collection of non-hazardous waste), 38121 (Collection of medical waste) and 38129 (Collection of other hazardous waste).

- Leasing of special-purposed vehicles without a driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified).

49332: Freight transport by other automobiles (except special-purpose vehicles)

This class includes:

- Transportation of ordinary goods: wood, livestock, forest products, aquatic products, other normal goods;

- Heavy haulage and transportation of containers;

- Transportation of waste and waste materials, without collection or disposal.

This class also includes:

- Relocation of household and office furniture and equipment, etc.;

- Leasing of freight vehicles (except special-purpose vehicles) with driver.

Exclusion:

- Log hauling within a forest, as part of logging operations, under class 02400 (Support services to forestry);

- Operation of terminal facilities for handling freight, under class 52219 (Service activities incidental to land transportation);

- Crating and packing services for transport, under class 52299 (Other transportation support activities not elsewhere classified);

- Postal services and courier activities, under classes 53100 (Postal activities and 53200 (Courier activities);

- Leasing of freight vehicles without a driver, under class 77109 (Leasing of other motor vehicles).

49333: Freight transport by three-wheeler lambros, ricksaws and modified tractors

This class includes:

- Transportation of ordinary goods by three-wheeler lambros, ricksaws and modified tractors;

- Leasing of three-wheeler lambros, ricksaws and modified tractors for goods transport.

49334: Freight transport by non-motorized vehicles

This class includes the transportation of goods by improved carts, bullock carts, horse-drawn or animal-drawn carts.

49339: Other road freight transport

This class includes:

Road freight transport by other means not elsewhere classified.

494 - 4940 - 49400: Transport via pipeline

This class includes the transportation of gases, liquefied gases, water, liquids, slurry and other commodities via pipelines.

This class also includes the operation of pump stations.

Exclusion:

- Distribution of natural or manufactured gas, water or steam, under classes 35200 (Manufacture of gas; distribution of gaseous fuels through mains), 3530 (Manufacture and supply of steam, hot water, air conditioning and ice) and 36000 (Water collection, treatment and supply);

- Transportation of water, liquids, etc. by tanker trucks, under class 49331 (Freight transport by special-purpose vehicles).

50: WATER TRANSPORT

This division includes the transportation of passengers or freight over water, whether scheduled or not. Operation of towing or pushing boats, cruise ships or sightseeing boats, ferries, water taxis, etc. Although the geographical location is an indicator for the separation between sea and inland waterway transport, the deciding factor is the type of vessel used. All transport on sea-going vessels is classified in group 501 (Coastal and seawater transport), while transport using other vessels is classified in group 502 (Inland water transport).

Exclusion: Restaurant and bar activities on board ships, if carried out by separate units, under classes 56101 (Restaurant and food serving places) and 56301 (Taverns and bars).

501: Coastal and seawater transport

This class includes the transportation of passengers or freight on vessels designed for operating on sea or coastal waters.

Also included is the transportation of passengers or freight on great lakes, etc. when similar types of sea vessels are used.

5011: Coastal and sea passenger water transport

This class includes:

- Transportation of passengers overseas and coastal waters, whether scheduled or not;

- Operation of cruise ships or sightseeing boats;

- Operation of ferries and water taxis.

This class also includes the activities of chartering of vessels with crew for coastal and seawater transport (e.g. fishing cruises).

Exclusion:

- Restaurant and bar activities on board ships, if carried out by separate units, under classes 56101 (Restaurant and food serving places) and 56301 (Taverns and bars).

- Operation of "floating casinos”, under class 92002 (Betting and gambling activities), if operated by separate units.

50111: Coastal passenger water transport

This class includes:

- Transportation of passengers over coastal waters, whether scheduled or not;

- Operation of excursion or sightseeing boats;

- Operation of ferries and water taxis.

This class also includes the activities of chartering of vessels with crew for coastal water transport (e.g. fishing cruises).

Exclusion:

- Restaurant and bar activities on board ships, if carried out by separate units, under classes 56101 (Restaurant and food serving places) and 56301 (Taverns and bars).

- Operation of "floating casinos”, under class 92002 (Betting and gambling activities), if operated by separate units.

50112: Sea passenger water transport

This class includes:

- Transportation of passengers overseas waters, whether scheduled or not;

- Operation of cruise ships or sightseeing boats.

This class also includes the activities of chartering of vessels with crew for seawater transport (e.g. fishing cruises).

Exclusion: Restaurant and bar activities on board ships, if carried out by separate units, under classes 56101 (Restaurant and food serving places) and 56301 (Taverns and bars).

5012: Coastal and sea freight water transport

This class includes:

- Transportation of freight overseas and coastal waters, whether scheduled or not;

- Transport by towing or pushing of barges, oil rigs, etc.

Exclusion:

- Storage of freight, under group 521 (Warehousing and storage);

- Harbor operation and other auxiliary activities such as docking, piloting, lighterage, vessel salvage, under class 52221 (Service activities incidental to coastal and seawater transport);

- Cargo handling, under class 52243 (Seaport cargo handling).

50121: Coastal freight water transport

This class includes:

- Coastal freight water transport, whether scheduled or not;

- Transport by towing or pushing of barges, oil rigs, etc.

Exclusion:

- Storage of freight, under group 521 (Warehousing and storage);

- Harbor operation and other auxiliary activities such as docking, piloting, lighterage, vessel salvage, under class 52221 (Service activities incidental to coastal and seawater transport);

- Cargo handling, under class 52243 (Seaport cargo handling).

50122: Sea freight water transport

This class includes:

- Sea freight water transport, whether scheduled or not;

- Transport by towing or pushing of barges, oil rigs, etc.

Exclusion:

- Storage of freight, under group 521 (Warehousing and storage);

- Harbor operation and other auxiliary activities such as docking, piloting, lighterage, vessel salvage, under class 52221 (Service activities incidental to coastal and seawater transport);

- Cargo handling, under class 52243 (Seaport cargo handling).

502: Inland water transport

This class includes: Transport of passengers or freight on rivers, lakes and canals, involving vessels that are not suitable for sea transport or other motorized vessels (ferries, motorized boats and skiffs) and non-motorized vessels (non-motorized boats and skiffs).

5021: Inland passenger water transport

This class includes the transportation of passengers via rivers, lakes and canals by motorized and non-motorized vessels.

This class also includes the activities of chartering of ships with crew or leasing of skiffs with operator for transporting passengers via rivers, lakes and canals.

50211: Inland passenger water transport by motorized vessels

This class includes the transportation of passengers via rivers, lakes and canals by ships and other vessels (ferries and motorized boats and skiffs).

This class also includes the activities of chartering of ships with crew or leasing of motorized skiffs with operator for transporting passengers via rivers, lakes and canals.

50212: Inland passenger water transport by non-motorized vessels

This class includes the transportation of passengers via rivers, lakes and canals by non-motorized vessels: boats and skiffs without motor.

This class also includes the leasing of skiffs with operator for transporting passengers via rivers, lakes and canals.

5022: Inland freight water transport

This class includes the transportation of freight via rivers, lakes and canals by motorized and non-motorized vessels.

This class also includes the activities of chartering of ships with crew or leasing of skiffs with operator for transporting freight via rivers, lakes and canals.

50221: Inland freight water transport by motorized vessels

This class includes the transportation of freight via rivers, lakes and canals by ships and other motorized vessels (motorized boats and skiffs).

This class also includes the activities of chartering of ships with crew or leasing of motorized skiffs with operator for transporting freight via rivers, lakes and canals.

50222: Inland freight water transport by non-motorized vessels

This class includes the transportation of freight via rivers, lakes and canals by non-motorized vessels: boats and skiffs without motor.

This class also includes the leasing of skiffs with operator for transporting passengers via rivers, lakes and canals.

51: AIR TRANSPORT

This division includes the transportation of passengers or freight by air.

Exclusion:

- Aerial application, under class 01610 (Cultivation service activities);

- Overhaul of aircraft or aircraft engines, under class 33150 (Repair and maintenance of transport equipment, except cars, motorcycles and motor vehicles);

- Operation of airports, under classes 52231 (Air traffic control activities) and 52239 (Service activities incidental to air transportation);

- Aerial advertising (skywriting by aircraft’s expulsion of smoke), under class 73100 (Advertising);

- Aerial photography, under class 74200 (Photographic activities).

511 - 5110 - 51100: Passenger air transport

This class includes:

- Transportation of passengers by air over regular or ad-hoc routes and schedules;

- Charter flights for passenger transport;

- Scenic and sightseeing flights. This class also includes:

- Chartering of aircraft with operator for passenger transport;

- Aviation activities: transportation of passengers by aero clubs for instruction or pleasure.

512 - 5120 - 51200: Freight air transport

This class includes:

- Transportation of freight by air over regular or ad-hoc routes and schedules;

- Non-scheduled flights for freight air transport;

- Launching of satellites and space vehicles.

This class also includes the renting of aircraft with operator for transporting freight.

52: WAREHOUSING AND SUPPORT ACTIVITIES FOR TRANSPORTATION

This division includes warehousing and support activities for transportation, such as the operation of parking facilities, airports, harbors, tunnels, bridges, and the activities of transport agencies and cargo handling, etc.

521 - 5210: Warehousing and storage

This class includes the activities of goods storage and warehouse facilities such as silos, general warehouses, refrigerated warehouses, etc.

This class also includes the storage of goods in bonded warehouses.

Exclusion:

- Parking facilities for automobiles and other motor vehicles, under class 52219 (Service activities incidental to land transportation);

- Operation of self-storage facilities owned or rented, under class 68100 (Trading of own or rented property and land use rights).

- Leasing of vacant space, under class 68100 (Trading of own or rented property and land use rights).

52101: Warehousing and storage of goods in bonded warehouses

This class includes the operation of bonded warehouses: storing and warehousing of domestically produced goods cleared from usual export procedures but not yet transported to foreign countries, or of foreign goods not yet cleared from Vietnam customs authorities’ usual import procedures.

52102: Warehousing and storage of goods in refrigerated warehouses (except bonded warehouses)

This class includes the storage of goods in warehouses (except bonded warehouses) installed with refrigerators to preserve goods, particularly fresh food products (except the operation of bonded warehouses).

52109: Other warehousing and storage of goods

This class includes the storage of goods in ordinary warehouses (except bonded and refrigerated warehouses) to store goods for ordinary activities such as manufacturing materials, consumer goods, machinery and equipment, etc.

522: Support activities for transportation

This group includes the activities supporting the transportation of passengers or freight, such as the operation of parking facilities, airports, habors, tunnels, bridges, other transport facilities, or the activities of loading and unloading goods into and out of one or multiple means of transport.

The class also includes: Maintenance of all transport facilities and equipment.

5221: Service activities incidental to rail and road transportation

This class includes:

Service activities supporting directly the rail and road transportation of passengers and freight.

Exclusion: Rail freight handling, under class 52241 (Rail freight handling), and road cargo handling, under class 52242 (Road cargo handling).

52211: Service activities incidental to rail transportation

This class includes service activities related to rail transport of passengers, animals or freight:

- Operation of railway stations;

- Management and dispatching of railroads;

- Switching and operation of level crossings.

Exclusion: Rail freight handling, under class 52241 (Rail freight handling).

52219: Service activities incidental to road transportation

This class includes:

- Service activities related to road transport of passengers, animals or freight:

- Operation of road transport terminals and cargo handling stations;

- Operation of roads, bridges, tunnels, car parks or garages, bicycle and motorcycle parking;

- Towing and roadside assistance.

The class also includes the liquefaction of gas for transportation purposes.

Exclusion: Road cargo handling, under class 52242 (Road cargo handling).

5222: Service activities incidental to water transportation

This class includes:

- Service activities related to water transport of passengers, animals or freight:

- Operation of harbors, ports and piers;

- Operation of water locks;

- Piloting, towing, and berthing activities;

- Lighterage, LASH and salvage activities;

- Lighthouse activities.

Exclusion:

- Cargo handling, under classes 52243 (Seaport cargo handling) and 52244 (Riverport cargo handling);

- Operation of marinas, under class 93290 (Other amusement and recreation activities not elsewhere classified).

52221: Service activities incidental to coastal and seawater transportation

This class includes:

- Service activities related to coast and seawater transport of passengers, animals or freight:

- Operation of sea harbors, ports and piers;

- Piloting, towing, and berthing activities;

- Lighterage, LASH and salvage activities;

- Lighthouse activities.

Exclusion:

- Seaport cargo handling, under class 52243 (Seaport cargo handling);

- Operation of marinas, under class 93290 (Other amusement and recreation activities not elsewhere classified).

52222: Service activities incidental to inland water transportation

This class includes:

- Service activities related to transport of passengers, animals or freight via rivers, lakes and canals;

- Operation of river harbors, berths and piers;

- Piloting, towing, and berthing activities;

- Salvage activities.

Exclusion:

- Riverport cargo handling, under class 52244 (Riverport cargo handling);

- Operation of marinas, under class 93290 (Other amusement and recreation activities not elsewhere classified).

5223: Service activities incidental to air transportation

This class includes service activities related to air transport of passengers, animals or freight:

- Operation of airway terminals;

- Flight management and air-traffic-control activities;

- Ground service activities on airfields, etc.

The class also includes firefighting and fire prevention activities at airports.

Exclusion:

- Airport cargo handling, under class 52245 (Airport cargo handling);

- Operation of flight schools, under class 85590 (Other educational activities).

52231: Flight management activities

This class includes flight management and air-traffic-control activities;

52239: Other service activities incidental to air transportation

This class includes service activities related to air transport of passengers, animals or freight:

- Management of travelers at airway terminals;

- Ground service activities on airfields.

The class also includes firefighting and fire prevention activities at airports.

Exclusion:

- Airport cargo handling, under class 52245 (Airport cargo handling);

- Operation of flight schools, under class 85590 (Other educational activities).

5224: Cargo handling

This class includes:

- Loading and unloading of goods or passengers' luggage into or out of the means of transport;

- Stevedoring;

- Loading and unloading of rail freight.

Exclusion: Operation of railway stations, coach stations, airports and harbors, under classes from 5221 (Service activities incidental to rail and road transportation) to 5223 (Service activities incidental to air transportation) accordingly.

52241: Rail freight handling

This class includes:

- Loading and unloading of goods or passengers’ luggage into and out of trains;

- Railway stevedoring.

Exclusion: Operation of railway stations, under class 52211 (Service activities incidental to rail transportation);

52242: Road cargo handling

This class includes:

- Loading and unloading of goods or passengers’ luggage into and out of land vehicles;

- Stevedoring at road transport terminals.

Exclusion: Operation of road transport terminals, under class 5221 (Service activities incidental to rail and road transportation);

52243: Seaport cargo handling

This class includes:

- Loading and unloading of goods or passengers’ luggage into and out of maritime vessels;

- Seaport stevedoring.

Exclusion: Seaport activities, under class 52221 (Service activities incidental to coast and seawater transportation).

52244: Riverport cargo handling

This class includes:

- Loading and unloading of goods or passengers' luggage into or out of ships and boats that operate via rivers, lakes and canals;

- Stevedoring.

Exclusion: Riverport activities, under class 52222 (Service activities incidental to inland water transportation);

52245: Air cargo handling

This class includes:

- Loading and unloading of goods or passengers’ luggage into and out of aircraft;

- Stevedoring.

Exclusion: Operation of airway terminals and airfields, under classes 52231 (Flight management activities) and 52239 (Service activities incidental to air transportation);

5229: Other transportation support activities

This class includes:

- Freight forwarding;

- Arranging or organizing of transport operations by rail, road, sea or air;

- Pickup and delivery of goods;

- Obtaining and issuing of transport documents and waybills;

- Activities of customs agents;

- Activities of sea-freight forwarders and air-cargo agents;

- Brokerage for chartering of maritime vessels and aircraft;

- Other related activities such as: crating for protecting goods during transit, uncrating, sampling and weighing of goods.

Exclusion:

- Courier activities, under class 53200 (Courier activities);

- Provision of insurance of vehicles, maritime vessels, aircraft and transport insurance, under class 65129 (Other non-life insurance);

- Activities of travel agencies, under class 79110 (Travel agency activities);

- Activities of tour operators, under class 79120 (Tour operator activities);

- Tourist assistance activities, under class 79200 (Tourism promotion and operation support activities)

52291: Shipping agency activities

This class includes service activities performed on behalf of ship owners.

This class includes:

- Handling of procedures for ships entering or leaving ports, renting of tugs, piloting, arranging of piers and berths for freight handling and passenger boarding;

- Provision of essential information concerning the ship, freight and passengers; preparation of documents regarding the freight and passengers; arranging of the delivery of goods to consignees; handling of customs and border procedures related to the ship, loading and unloading of goods and passengers;

- Collection and paying of charges, amends and other pecuniary amounts on behalf of other entities; arranging of supplies for maritime vessels at seaports;

- Signing of vessel charter agreements, handling procedures for ship and crew delivery; engaging in contracts for transportation and freight handling;

- Handling of procedures regarding maritime disputes and of other tasks as entrusted.

52292: Sea freight forwarder activities

This class includes:

- Service activities performed on behalf of freight owners;

- Activities of seawater transport of goods, passengers and related luggage and of goods delivery on a contract basis (including multimodal transportation); 

- Leasing and renting, on behalf of other entities, of equipment for seawater transport, freight handling, warehousing, mooring and other maritime equipment;

- Activities of container agencies;

- Other activities as entrusted.

52299: Other transportation support activities not elsewhere classified

This class includes:

- Service activities supporting air transport, road transport and inland water transport;

- Brokerage for chartering of maritime vessels, aircraft and road transport vehicles;

- Activities of flight booking agencies;

- Activities of customs agents;

- Activities of freight forwarders, including logistics services;

- Brokerage for chartering of maritime vessels and aircraft;

- Other activities such as sampling, weighing of goods, etc. in connection with transportation.

Exclusion:

- Courier activities, under class 53200 (Courier activities);

- Provision of insurance of vehicles, maritime vessels, aircraft and transport insurance, under class 65129 (Other non-life insurance);

- Activities of travel agencies, under class 79110 (Travel agency activities);

- Activities of tour operators, under class 79120 (Tour operator activities);

- Tourist assistance activities, under class 79200 (Tourism promotion and operation support activities)

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.

531 - 5310 - 53100: Postal activities

This class includes the activities of postal services operating under universal and consistent regulations. Postal activities include the use of the universal service infrastructure for gathering, sorting, packing, and delivering letters, postcards, newspapers, magazines, print advertisements, packets, goods or documents by route and region.

The class also includes other services necessary to support such activities:

- Pickup, sorting, transport and delivery (domestic or international) of letters and mail-type parcels and packages by postal services operating through postal networks under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either post units’ self-owned transport or via public transport.

- Collection of letters and parcels from public letter-boxes or from post offices;

- Distribution and delivery of mails and parcels.

Exclusion: Postal giro, postal savings activities and money order activities, under class 64190 (Other monetary intermediation).

532 - 5320 - 53200: Courier activities

This class includes:

- Pickup, sorting, transport and delivery (domestic or international) of letters and mail-type parcels and packages by firms not operating under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with the firms’ self-owned transport or via public transport;

- Distribution and delivery of mails and parcels.

The class also includes home delivery services

Exclusion: Transport of freight according to mode of transport, under classes 4912 (Transport via railways), 4933 (Freight transport by road), 5012 (Coastal and sea freight water transport), 5022 (Inland freight water transport) and 5120 (Freight air transport).

I: ACCOMMODATION AND FOOD SERVICE ACTIVITIES

This section includes the provision of short-stay accommodation tourists and other travelers, and of meals and drinks fit for immediate consumption. A variety of supplementary services are included.

Exclusion:

- Provision of long-term accommodation as permanent residences, which is classified in real estate activities (section L, Real estate activities);

- 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. Such food preparation activities are classified in section C (Manufacturing).

55: ACCOMMODATION

This division includes the provision of short-stay accommodation for tourists and other travelers. 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.

Exclusion: Provision of long-term accommodation as permanent residences (e.g. apartments leased on monthly or annual basis), which is classified in real estate activities (section L, Real estate activities);

551 - 5510: Short-term accommodation activities

This class includes:

- Provision of accommodation, typically on a daily or weekly basis, principally for short stay by tourists or visitors. This includes furnished guest rooms and suites or complete self-contained units with kitchens and related utensils, with or without daily housekeeping services. It and may include a range of additional services such as food and beverage services, parking, laundry services, swimming pools and gym rooms, recreational facilities and conference rooms and convention facilities.

- Accommodation activities of: hotels, resort hotels, suites or apartment hotels, guesthouses, motels, rooms for rent, trailer parks, youth hostels, dormitories, cottages.

Exclusion: Leasing of homes, flats or residential units, furnished or unfurnished, for permanent use, typically on a monthly or annual basis, under class 68100 (Trading of own or rented property and land use rights).

55101: Hotels

This class includes the provision of accommodation in hotels, floating hotels, commercial hotels and resort hotels rated 1 to 5 stars and offering 15 or more rooms and comfort facilities and services to travelers. Hotels offer daily housekeeping services and a range of additional services such as food and beverage services, parking, laundry services, swimming pools and gym rooms, recreational facilities and conference rooms and convention facilities.

55102: Villas and apartments providing short-term accommodation

This class includes the provision of accommodation:

- Tourist villas: furnished and serviced low-rise mansions with gardens for tourists;

- Tourist apartments: self-catering furnished apartments with kitchens and related utensils, etc.

55103: Guesthouses and hostels providing short-term accommodation

This class includes the provision of accommodation in furnished guesthouses and hostels that are not qualified to be a hotel. Daily housekeeping services, food and beverage services, parking and laundry facilities, etc. may be offered.

55104: Motels, rooms for rent and similar lodging establishments

This class includes the provision of accommodation in motels and rooms for rent with minimum furnishment.

559 - 5590: Other accommodation

This class includes the provision of short-term or long-term accommodation in single rooms, shared rooms or student residences, school dormitories and rooming houses for migrant workers and other individuals. Also included are trailer parks and campgrounds.

55901: Student residences

This class includes the provision by separate units of long-term accommodation (e.g. dormitories) to students attending secondary schools, colleges and universities.

55902: Trailer parks, tents and bivouac facilities

This class includes the provision of fabric or canvas shelters accommodating short-stay visitors in campgrounds and outdoor recreational camps.

55909: Other accommodation not elsewhere classified

This class includes the provision of short-term or long-term accommodation: workers hostels, railway sleeping cars, and other accommodation not classified in other classes.

56: FOD AND BEVERAGE SERVICES

This division includes the provision of food and beverages to served or self-served customers for immediate consumption on premises with or without seating or for taking away. The decisive factor is the characteristics of food and beverages offered but not the type of facilities providing them.

Exclusion:

- Production of meals not fit for immediate consumption or of prepared food not considered as a ready-made meal, under divisions 10 (Manufacture of food products) and 11 (Manufacture of beverages);

- Sale of food that is not produced by the vendor and is not considered as meal(s) fit for immediate consumption, under section G (Wholesale and retail trade; repair of motor vehicles and motorcycles).

561 - 5610: Restaurants and mobile food services

This class includes the provision of food and beverage 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, or take them away. This includes the preparation and serving of meals from motorized vehicles or non-motorized carts.

This class includes:

- Restaurants;

- Self-service cafeterias;

- Fast-food restaurants;

- Take-out eating places;

- Ice cream trucks;

- Mobile food carts;

- Street vendors and market stalls.

The class also includes restaurant and bar activities, when carried out by separate units, on board ships or means of transport.

Exclusion: Operation of food concession, under class 56290 (Other food services)

56101: Restaurants

This class includes the provision of food and beverage services in restaurants and eateries. Customers are served while seated or serve themselves from a display of items, whether they eat the meals on the premise or take them out.

56109: Other mobile food services

This class includes the preparation and serving of meals from motorized vehicles or non-motorized carts: ice cream trucks and food carts.

562: Event catering and other food services

This class includes catering activities on a contract basis for events such as meetings, family parties, wedding parties, etc. or for a specified period of time and the operation of food concessions for sporting events or similar facilities.

5621 - 56210: Event catering (for parties, meetings, weddings, etc.)

This class includes the provision of food services based on contractual arrangements with the customer, at the location specified by the customer, for the customer’s events such as business meetings, weddings or family events, etc.

Exclusion:

- Manufacture of perishable food items for resale, under class 10790 (Manufacture of other food products not elsewhere classified);

- Retail sale of perishable food items, under division 47 (Retail trade, except motor vehicles and motorcycles).

5629 - 56290: Other food services

This class includes the provision of food services based on contractual arrangements with the customer, for a specific period of time.

The class also includes:

- Operation of food concessions at sporting events or similar events for a specific period of time. The food is often prepared in the service provider’s premises then carried to locations where services are provided to customers;

- Activities of food service contractors, e.g. provision of meals for airlines or railway companies, etc.;

- Operation of food concessions at sporting events and similar events.

- Operation of canteens and self-service cafeterias (e.g. for offices, factories, hospitals and schools) on a concession basis.

Exclusion:

- Manufacture of perishable food items for resale, under class 10790 (Manufacture of other food products not elsewhere classified);

- Retail sale of perishable food items, under division 47 (Retail trade, except motor vehicles and motorcycles).

563 - 5630: Beverage serving activities

This class includes the preparation and serving of beverages for immediate consumption in bars, taverns, discotheques (with predominant serving of beverages), beer parlors and pubs, coffee shops, fruit juice bars and other vendors of drinks such as: vendors of sugarcane juices, smoothies or sweet dessert soups, mobile beverage vendors, etc.

Exclusion:

- Resale of bottled, canned or boxed beverages, under classes 47110 (Retail sale of food, beverages or tobacco predominating in non-specialized stores), 47230 (Retail sale of beverages in specialized stores), 47813 (Retail sale of beverages via stalls or markets) and 47990 (Other retail sale not elsewhere classified);

- Operation of discotheques and dance floors without beverage serving, under class 93290 (Other amusement and recreation activities not elsewhere classified).

56301: Taverns and bars

This class includes the activities of taverns serving beverages for immediate consumption on the premise: spirits, wines, cocktails, beers, etc.

Exclusion: Provision of food, as predominant serving, and alcoholic beverages, under class 56101 (Restaurants)

56309: Other beverage serving activities

This class includes the preparation and serving of beverages for immediate consumption of: coffee, smoothies, sugarcane juice, fruit juices or sweet dessert soups.

The class also includes the activities of mobile beverage vendors.

J: INFORMATION AND COMMUNICATION

58: PUBLISHING ACTIVITIES

This division includes:

- Publishing of books, calendars, leaflets, dictionaries, textbooks, atlases, maps and charts; publishing of newspapers, journals and periodicals; publishing of directories and mailing lists, other publishing activities, 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 CD-ROM reference books, etc.), except publishing of motion pictures, are included in this division.

Exclusion: publishing of motion pictures, video tapes and movies on DVD or similar media, under division 59 (Motion picture, television program production, sound recording and music publishing activities); production of master copies for audio recordings, under division 59 (Motion picture, television program production, sound recording and music publishing activities); printing under class 18110 (Printing) and mass reproduction of recorded media under class 18200 (Reproduction of recorded media).

581: Publishing of books, periodicals and other publishing activities

This class includes the 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 reproduction of paintings.

These works are characterized by the intellectual creativity required in their development and are usually protected by copyright.

5811 - 58110: Book publishing

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

This class includes:

- Publishing of books, calendars, leaflets and similar publications, including publishing of dictionaries and textbooks.

- Publishing of atlases, maps and charts;

- Publishing of audio books;

- Publishing of textbooks, etc. on CD-ROM.

Exclusion:

- Manufacture of globes, under class 32900 (Other manufacture not elsewhere classified);

- Publishing of advertising material, under class 58190 (Other publishing activities);

- Publishing of music and sheet books, under class 59200 (Sound recording and music publishing activities);

- Activities of independent authors, under group 749 (Other professional, scientific and technological activities not elsewhere classified) and class 90000 (Creative, arts and entertainment activities).

5812 - 58120: Publishing of directories and mailing lists

This class includes the activities of publishing of lists of facts or information that is protected in their form but not in their content. These lists can be published in printed or electronic form, including mailing lists, telephone books, directories and compilations, such as legal cases, pharmaceutical compendia, etc.

5813 - 58130: Publishing of newspapers, journals and periodicals

This class includes the activities of publishing of newspapers, including advertising newspapers, periodicals and other journals. Publishing can be done in print or electronic form, including publishing on the Internet. Also included is the publishing of radio and television schedules.

5819 - 58190: Other publishing activities

This class includes:

- Publishing of catalogs, photos, engravings and postcards, greeting cards, forms, posters, reproductions of works of art, advertising materials and other printed matter;

- Online publishing of statistics or other information.

Exclusion:

- Retail sale of software, under class 4741 (Retail sale of computers, peripheral equipment, software and telecommunications equipment in specialized stores);

- Publishing of advertising newspapers, under class 58130 (Publishing of newspapers, journals and periodicals);

- Online provision of software (application hosting and provision of application services), under class 63110 (Data processing, hosting and related activities).

582 - 5820 - 58200: Software publishing

This class includes the activities of publishing of ready-made (non-customized) software: operating systems, business and other applications, computer games.

Exclusion:

- Reproduction of software, under class 58200 (Software publishing);

- Retail sale of non-customized software, under class 4741 (Retail sale of computers, peripheral equipment, software and telecommunications equipment in specialized stores);

- Production of software not associated with publishing, under class 62010 (Computer programming activities);

- Online provision of software (application hosting and provision of application services), under class 63110 (Data processing, hosting and related activities).

59: MOTION PICTURE, TELEVISION PROGRAM PRODUCTION, SOUND RECORDING AND MUSIC PUBLISHING ACTIVITIES

This division includes:

- Production of theatrical and non-theatrical motion pictures and television programs on film, videotape, disc or other materials 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;

- Projection of motion pictures.

This division also includes:

- Buying and selling of distribution rights for motion pictures or other film productions;

- Sound recording activities, e.g. production of original sound recordings, releasing, promoting and distributing them, publishing of music as well as sound recording activities in a studio or elsewhere.

591: Motion picture and television program production activities

This class includes:

- Production of theatrical and non-theatrical motion pictures on film, videotape, disc 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.); as well as their projection.

The class also includes the activities of buying and selling of distribution rights for motion pictures or other film productions.

5911: Motion picture, video and television program production activities

This class includes:

- Production of motion pictures, videos, television programs or television commercials;

- Production of television programs and commercials without the use of radio and television media, and other activities of motion picture storage.

Exclusion:

- Film duplicating (except reproduction of motion picture film for theatrical distribution) as well as reproduction of audio and video tapes, CDs or DVDs from master copies, under class 18200 (Reproduction of recorded media);

- Wholesale of recorded video tapes, CDs and DVDs, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of blank video tapes and DVDs, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

- Retail sale of video tapes, CDs and DVDs, under class 47620 (Retail sale of audio and video tapes and discs, including blank tapes and discs, in specialized stores);

- Post-production activities, under class 59120 (Post-production activities);

- Sound recording and recording of books on tape, under class 59200 (Sound recording and music publishing activities);

- Television broadcasting, under group 602 (Television programming and broadcasting activities);

- Film processing other than for the motion picture industry, under class 74200 (Photographic activities);

- Activities of personal theatrical or artistic agents or agencies, under class 74909 (Other professional, scientific and technological activities not elsewhere classified);

- Renting of video tapes and DVDs to the general public, under class 77220 (Renting of video tapes and discs);

- Real-time (simultaneous) captioning of live television performances, conferences, etc., under class 82990 (Other business support service activities not elsewhere classified);

- Activities of actors, cartoonists, directors, stage designers and technical specialists, under class 90000 (Creative, arts and entertainment activities).

59111: Motion picture production activities

This class includes the production of motion pictures on film stock for theatrical or non-theatrical distribution.

59112: Video production activities

This class includes the production of videos on tape, disc or other media.

59113: Television program production activities

This class includes the production of television programs and commercials, etc. for their projection on television.

5912 - 59120: Post-production activities

This class includes editing, film/tape transfers, titling, subtitling, credits (introduction of actors, actresses, directors, cameramen, etc.), captioning, computer-produced graphics, animation and special effects, developing and processing motion picture film, activities of motion picture film laboratories and activities of special laboratories for animated films.

Exclusion:

- Film duplicating (except reproduction of motion picture film for theatrical distribution) as well as reproduction of audio and video tapes, CDs or DVDs from master copies, under class 18200 (Reproduction of recorded media);

- Wholesale of recorded video tapes, CDs and DVDs, under class 46499 (Wholesale of other household goods not elsewhere classified);

- Wholesale of blank video tapes and DVDs, under class 46520 (Wholesale of electronic and telecommunications equipment and parts);

- Retail sale of video tapes, CDs and DVDs, under class 47260 (Retail sale of audio and video tapes and discs, including blank tapes and discs, in specialized stores);

- Film processing other than for the motion picture industry, under class 74200 (Photographic activities);

- Renting of video tapes and DVDs to the general public, under class 77220 (Renting of video tapes and discs);

- Activities of actors, cartoonists, directors, stage designers and technical specialists, under class 90000 (Creative, arts and entertainment activities).

5911: Motion picture, video and television program distribution activities

This class includes:

- Distributing films, video tapes, DVDs and similar productions to motion picture theatres, television networks and stations and cinema exhibitors;

- Acquiring distribution rights for films, video tapes and DVDs.

Exclusion: Film duplicating and reproduction of video and audio tapes, CDs or DVDs from master copies, under class 18200 (Reproduction of recorded media);

5914: Motion picture projection activities

This class includes:

- Projection of motion pictures and videos in cinemas, in the open air or in other projection facilities;

- Activities of cinema clubs.

59141: Theatrical film projection

This class includes the activities of cinema exhibitors in stationary theaters that have cinema halls, seating, convenience facilities for the audience, and projection booths. There are also regular activities and ticket booths (motion picture theaters).

59142: Non-theatrical film projection

This class includes the activities of itinerant cinema exhibitors that have specialized personnel, regular cinema projection schedules and related equipment such as: projectors, electric generators, for regular screening of films to the general public. (Predominant projection of motion pictures on film stock).

592 - 5920 - 59200: Sound recording and music publishing activities

This class includes:

- Production of original sound master recordings, such as tapes and CDs;

- Publishing, promoting and distributing sound recordings to wholesalers, retailers or directly to the public. A unit may or may not conduct such activities simultaneously with the production of original sound master recordings. Otherwise, the unit engaged in such activities must have the right to reproduce and distribute original sound master recordings;

- Sound recording activities in a studio or elsewhere, including the production of taped (i.e. non-live) radio programs;

- Music publishing, such as activities of acquiring and registering copyrights for musical compositions, promoting, authorizing and using these compositions in recordings, radio, television, motion pictures, live performances, print and other media. Units engaged in these activities may own the copyright or act as administrator of the music copyrights on behalf of the copyright owners.

- Publishing of music and sheet books.

60: PROGRAMMING AND BROADCASTING ACTIVITIES

This division includes:

- 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, weather forecast,  talks, etc.;

- Data broadcasting, typically on radio or television. The broadcasting can be performed via different technologies, over-the-air, via satellite, via a cable network or via Internet.

- Production of programs that are typically narrowcast in nature (limited format, such as news, sports, education or youth-oriented programming) on a fee or subscription basis, to a third party, for subsequent broadcasting to the public.

Exclusion: Distribution of cable and subscription programs, under division 61 (Telecommunications).

601 - 6010 - 60100: Radio broadcasting

This class includes:

- Broadcasting audio signals through radio stations utilizing broadcasting studios and facilities for the transmission of aural programming to the public, to affiliates or to subscribers;

- Activities of radio networks, e.g. receiving and transmitting aural programming to the affiliates or subscribers via over-the-air broadcasts, cable or satellite;

- Radio broadcasting activities over the Internet (Internet radio stations);

- Data broadcasting integrated with radio broadcasting.

Exclusion: Production of taped radio programming, under class 59200 (Sound recording and music publishing activities).

602: Television programming and broadcasting activities

This group includes:

- Creation of a complete television channel program, from purchased program components (e.g. movies, documentaries, etc.), self-produced program components (e.g. local news) or a combination thereof;

- This complete television program can be either broadcasted by the producing unit or produced for transmission by third party distributors, such as cable companies or satellite television providers.

- Data broadcasting integrated with television broadcasting.

6021 - 60210: Television programming

This class includes:

- Broadcasting of images together with sound and data on television channels through television broadcasting studios and public television transmission facilities. This includes scheduling and transmitting programs. Programming may originate from one’s own studio or from external sources;

- Transmission of television programming to television stations, which in turn broadcast the programs to the public of a predetermined schedule.

Exclusion: Production of television programs and commercials not integrated with broadcasting, under class 5911 (Motion picture, video and television program activities).

6022 - 60220: Cable, satellite and other subscription programming

This class includes the development of channels or arranging of images, sound and data for transmission on a subscription basis to a third party, such as cable television companies or satellite television providers. Programming may originate from one’s own studio or from external sources. Programming typically specializes in news, sports, education, youth-oriented programs in limited time format: subscription programming of sports, cinematic content and news.

Exclusion:

- Production of television program elements (e.g. movies, documentaries, commercials), under class 5911 (Motion picture, video and television program activities).

- Scheduling programs for direct transmission of programming to the public viewers, under class 60210 (Television programming);

- Assembly of a package of channels and distribution of that package via cable or satellite to viewers, under division 61 (Telecommunications).

61: TELECOMMUNICATIONS

This division includes:

- Activities of providing telecommunications and related service activities, e.g. transmitting voice, image, data and text. 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 content, without being involved in its creation. The breakdown in this division is based on the type of infrastructure operated to implement such activities;

- In the case of transmission of television signals, this may include the bundling of complete programming channels, produced in division 60, into program packages for distribution.

611 - 6110 - 61100: Wired telecommunications activities

This class includes:

- Operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and image via a wired telecommunications infrastructure. The transmission facilities that carry out these activities may be based on a single technology or a combination of technologies.

- Operating and maintaining facilities of switching and transmission to provide point-to-point communications via landlines, microwave or a combination of landlines and satellite linkups;

- Operating of cable distribution systems (e.g. for distribution of data and television signals);

- Furnishing telegraph and other non-vocal communications via one’s own facilities.

The class also includes:

- Purchasing access to telecommunications infrastructure from external sources and utilizing such access to provide telecommunications services to organizations, companies and individuals;

- Provision of Internet access via a wired telecommunications network.

Exclusion: Reselling network capacity (without providing services), under class 61909 (Other telecommunications activities not elsewhere classified).

612 - 6120 - 61200: Wireless telecommunications activities

This class includes the activities of operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and image via a wireless telecommunications infrastructure. The transmission facilities provide omni-directional transmission via airwaves and may be based on a single technology or a combination of technologies. Maintaining and operating cellular paging and other wireless telecommunications networks

The class also includes the activities of purchasing access to telecommunications infrastructure from external sources and utilizing such access to provide wireless telecommunications services (except satellite) to organizations, companies and individuals; Provision of Internet access via a wireless telecommunications network.

Exclusion: Reselling network capacity (without providing services), under class 61909 (Other telecommunications activities not elsewhere classified).

613 - 6130 - 61300: Satellite telecommunications activities

This class includes the activities of operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and image via a satellite telecommunications infrastructure.

The class also includes:

- Delivery of visual, aural or original programming received from cable networks, local television stations or radio networks to households via satellite systems. The units classified here do not generally create programming material;

- Provision of Internet access via a satellite telecommunications network.

Exclusion: Reselling network capacity (without providing services), under class 61909 (Other telecommunications activities not elsewhere classified).

619 - 6190: Other telecommunications activities

This class includes:

- Provision of specialized telecommunications applications, such as satellite tracking, communications telemetry, and radar station operations;

- Operation of satellite terminal stations and associated facilities connected with one or more terrestrial communications systems and capable of transmitting or receiving telecommunications to and from satellite systems;

- Provision of Internet access over networks between the client and the ISP, which are not owned or controlled by the ISP, such as dial-up Internet access;

- Provision of telecommunications services over existing telecom connections such as VOIP (Voice Over Internet Protocol);

- Reselling telecommunications network capacity (without providing services).

Exclusion: Provision of Internet access by operators of telecommunications infrastructure, under classes 61100 (Wired telecommunications activities), 61200 (Wireless telecommunications activities) and 61300 (Satellite telecommunications activities).

61901: Internet access points

This class includes the activities of intermediate providers of Internet access to individual customers.

Exclusion: activities of Internet cafés providing Internet access as an auxiliary service to their customers, under class 56309 (Other beverage serving activities).

61909: Other telecommunications activities not elsewhere classified

This class includes:

- Provision of specialized telecommunications applications, such as satellite tracking, communications telemetry, and radar station operations;

- Operation of satellite terminal stations and associated facilities connected with one or more terrestrial communications systems and capable of transmitting or receiving telecommunications to and from satellite systems;

- Provision of telecommunications services over existing telecom connections such as VOIP (Voice Over Internet Protocol);

- Reselling telecommunications network capacity (without providing services).

Exclusion:

- Provision of Internet access by operators of telecommunications infrastructure, under classes 61100 (Wired telecommunications activities), 61200 (Wireless telecommunications activities) and 61300 (Satellite telecommunications activities).

- Internet access points, under class 61901 (Internet access points).

62: COMPUTER PROGRAMMING, CONSULTANCY AND RELATED ACTIVITIES

This division includes the activities of providing services in the field of information technologies: writing, modifying, testing and supporting software; planning and designing computer systems that integrate computer hardware, software and communication technologies; management and operation of clients' computer systems and data processing facilities; and other professional and technical computer-related activities.

620: Computer programming, consultancy and related activities

6201 - 62010: Computer programming

This class includes the activities of writing, modifying, testing and supporting software to meet the needs of a particular customer.

The class also includes the activities of programming of embedded software.

Exclusion:

- Publishing of software, under class 58200 (Software publishing);

- Planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, under class 62020 (Computer consultancy and computer system management).

6202 - 62020: Computer consultancy and computer system management

This class includes the activities of planning and designing of computer systems that integrate computer hardware, software and communication technologies. The units classified in this class may provide the hardware and software components of the system as part of their integrated services or these components may be provided by third parties or vendors. Such units often install the system, train, guide and support the users of the system.

The class also includes the management and operation of clients' computer systems and/or data processing facilities, as well as professional and other related activities.

6209 - 62090: Other information technology and computer service activities

This class includes other information technology and computer related activities not elsewhere classified, such as: computer disaster recovery and software installation.

Exclusion:

- Computer programming, under class 62010 (Computer programming);

- Computer consultancy, under class 62020 (Computer consultancy and computer system management);

- Computer system management, under class 62020 (Computer consultancy and computer system management);

- Data processing and hosting, under class 63110 (Data processing, hosting and related activities).

63: INFORMATION SERVICE ACTIVITIES

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

631: Data processing, hosting and related activities, information portals

This class 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.

6311 - 63110: Data processing, hosting and related activities

This class includes the provision of infrastructure for hosting, data processing services and related activities, such as: specialized hosting activities including as web hosting, streaming services or application hosting and time-share provision of mainframe facilities to clients. Data processing activities including complete processing of data and generation of specialized reports from data supplied by clients, or data entry and automated data processing services.

6312 - 63120: Information portals

This class includes the operation of websites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format.

The class also includes the operation of other websites that act as portals to the Internet, such as news or media sites providing periodically updated content.

632: Other information service activities

This class includes the activities of news agencies, libraries, archives and all other remaining information service activities.

6321 - 63210: News agency activities

This class includes the activities of press syndicates and news agencies furnishing news, pictures and videos to the media.

Exclusion:

- Activities of independent photo journalists, under class 74200 (Photographic activities);

- Activities of independent journalists, under class 9000 (Activities of independent journalists).

6329 - 63290: Other information service activities not elsewhere classified

This class includes other information service activities not elsewhere classified, such as:

- Telephone-based information services;

- Information search services provided on a contract or fee basis;

- News clipping services, press clipping services, etc.

Exclusion: activities of call centers, under class 82200 (Activities of call centers)

K: FINANCIAL, BANKING AND INSURANCE ACTIVITIES

This section includes service activities of finance, banking, insurance, reinsurance and social insurance (pension) and similar activities such as financial intermediary, and activities to support financial services.

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

64: FINANCIAL SERVICE ACTIVITIES (EXCEPT PRIVATE AND SOCIAL INSURANCE)

This division includes banking and financial service activities.

Exclusion:

- Social insurance activities, under class 65300 (Social insurance);

- Compulsory social insurance, under class 84300 (Compulsory social security activities).

641: Monetary intermediation

This group includes:

- Central banking activities that include establishing monetary policies, issuing currency, managing foreign exchange activities, controlling international reserves, supervising operations of banking institutions, etc.;

- Activities of juridical persons that locate permanently and operate in the banking sector; including their accepting credits in their accounts to acquire monetary assets to participate in monetary activities of the market. The nature of such units' activities is providing creditors’ capital to debtors by receiving, converting or rearranging capital resources from creditors to meet debtors’ needs.

6411 - 64110: Central banking

This class includes the activities of a central bank:

- Issuing currency;

- Acting as a banking agent to credit institutions (i.e. taking deposits that are used for clearance between credit institutions; refinancing credit institutions to provide short-term credits and payment instruments to the economy);

- Managing foreign exchange activities and controlling international reserves;

- Supervising banking operations;

- Acting as a banker to the government.

6419 - 64190: Other monetary intermediation

This class includes the activities of companies and credit institutions legally incorporated to trade in currency, perform banking services such as receiving and utilizing deposits to grant credits, and provide payment services (except financial leasing). Activities classified in this class involve commercial banking, development banking, investment banking, policy-implementing banking, cooperative banking, financial company, people’s credit funds, postal saving service provider, credit unions, etc.

The class also includes:

- Postal savings bank activities and postal giro;

- Credit granting for house purchase by specialized deposit-taking institutions.

Exclusion:

- Credit granting for house purchase by specialized non-depository institutions, under class 64920 (Other credit granting);

- Credit card transaction processing and settlement activities, under class 66190 (Other activities auxiliary to financial services not elsewhere classified).

642 - 6420 - 64200: activities of holding companies

This class includes the activities of companies holding assets of a group of subsidiary corporations and conducting the principal activity of managing 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.

Exclusion: Management of companies and enterprises, strategic planning and corporate decision making, under class 70100 (Activities of head offices).

643 - 6430 - 64300: Trusts, funds and similar financial entities

This class includes the activities of juridical persons established to pool securities or other financial assets, without managing, on behalf of shareholders or beneficiaries. These entities earn interest, dividends and other property income, but have few or no employees and no revenue from the sale of services.

Exclusion:

- Funds and trusts that earn revenue from the sale of goods or services, which are classified according accordingly in the standard industrial classification system;

- Activities of holding companies, under class 64200 (Activities of holding companies);

- Social insurance, under class 65300 (Social insurance);

- Management of funds, under class 66300 (Fund management activities).

649: Other financial service activities (except private and social insurance)

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

Exclusion: Insurance and pension funding activities, under division 65 (Insurance, reinsurance and social insurance, except compulsory social insurance).

6491 - 64910: Financial leasing

This class includes short-term and medium-term credit activities of leasing of machinery, equipment, means of transports and movable property on a contract basis between the lessor and the lessee. The lessor undertakes to purchase, at the lessee’s requests, machinery, equipment, means of transport and other movable property and holds ownership of assets leased. The lessee utilizes the rented assets and pay the rent for the entire term of the lease agreed by the parties involved.

Exclusion: Operational leasing, under division 77 (Leasing of machinery and equipment without an operator); leasing of personal and household goods; leasing of non-financial intangible assets), according to type of goods leased.

6492 - 64920: Other credit granting

This class includes financial service activities primarily concerned with making loans by institutions not involved in monetary intermediation (e.g. venture capital companies, specialized banks, investment clubs). Provision of the following services:

- Granting of consumer credit;

- International trade financing;

- Provision of long-term finances by specialized banks;

- Lending of money outside the banking system;

- Credit granting for house purchase by non-depository institutions;

- Pawnbroker’s activities.

Exclusion:

- Credit granting for house purchase by specialized institutions that also take deposits, under class 64190 (Other monetary intermediation);

- Operational leasing, under division 77 (Leasing of machinery and equipment without an operator); leasing of personal and household goods; leasing of non-financial intangible assets), according to type of goods leased.

6499 - 64990: Other financial service activities not elsewhere classified (except private and social insurance)

This class includes other financial intermediation activities primarily concerned with distributing funds other than by making loans:

- Factoring activities;

- Writing of swaps, options and other hedging arrangements;

- Activities of payment settlement companies, etc.

Exclusion:

- Financial leasing, under class 64910 (Financial leasing);

- Security dealing on behalf of others, under class 66120 (Security and commodity contracts brokerage);

- Trade, leasing and lending of tangible fixed property, under division 68 (Real estate activities);

- Bill collection without buying entire debt, under class 82910 (Activities of collection agencies and credit bureaus);

- Grant-giving activities by membership organizations, under class 94990 (Activities of other membership organizations not elsewhere classified).

65: INSURANCE, REINSURANCE AND SOCIAL INSURANCE (EXCEPT COMPULSORY SOCIAL INSURANCE)

This division includes:

- Insurance purchasing and annuitization, insurance policies and investing premiums to build up a portfolio of financial assets to be used against future claims;

- Direct insurance and reinsurance.

651: Insurance

This group includes the activities of life insurance and life reinsurance, with or without a savings element, and other non-life insurance.

The group also includes the activities of juridical persons (funds, plans or programs) organized to provide retirement income benefits for workers or members.

6511 - 65110: Life insurance

This class includes the collection of insurance premiums and payment of annuities and life insurance policies, illness insurance policies, accidental death and dismemberment insurance policies (with or without a savings element).

6512: Non-life insurance

This class includes the provision of insurance services other than life insurance: accident and fire insurance; health insurance; travel insurance; property insurance; motor, marine, aviation and transport insurance; pecuniary loss and financial liability insurance.

65121: Health insurance

This class includes the collection of premiums for health insurance and making of payments for health services and medications for contributors to health insurance at regulated medical facilities that provide examinations and treatments to health insurance contributors.

65129: Other non-life insurance

This class includes the collection of premiums for accident and property insurance (e.g. automobile, ship and transport insurance), money insurance, etc. and settlement of payments for customers incurring property or monetary damage as a result of external factors to the extent defined by non-life insurance organizations.

652 - 6520 - 65200: Reinsurance

This class includes the activities of insuring all or part of the risk associated with existing insurance policies originally underwritten by other insurance carriers.

653 - 6530 - 65300: Social insurance

This class includes the activities of juridical persons (funds, plans or programs) organized to provide retirement income benefits exclusively for workers or members.

The class also includes the activities of pension plans with defined benefits, as well as individual plans where benefits are defined through the member's contribution. It includes employee benefit plans, pension plans and funds, and retirement plans.

Exclusion:

- Management of pension funds, under class 84300 (Compulsory social security activities);

- Compulsory social security schemes, under class 84300 (Compulsory social security activities).

66: OTHER FINANCIAL ACTIVITIES

This division includes the provision of services involved in or closely related to financial intermediation; however, such services themselves are not financial intermediation. The primary breakdown of this division is subject to the type of financial transaction or funding served.

661: activities auxiliary to financial service activities (except private and social insurance)

6611 - 66110: Administration of financial markets

This class includes the operation and supervision of financial markets other than by public authorities, such as: commodity contracts exchanges; futures commodity contracts exchanges; security exchanges; stock exchanges; commodity or stock options exchanges.

6612 - 66120: Commodity and security contracts brokerage

This class includes:

- Dealing in financial markets on behalf of others (e.g. stockbrokers’ activities) and related activities;

- Securities brokerage;

- Commodity contracts brokerage;

- Activities of bureaux de change, etc.

Exclusion: Dealing in markets on one’s own account, under class 64990 (Other financial service activities not elsewhere classified).

6619 - 66190: Other activities auxiliary to financial service activities not elsewhere classified

This class includes the activities auxiliary to financial service activities not elsewhere classified:

- Financial transaction negotiating and settlement activities, including credit card transactions;

- Investment advisory services;

- Activities of mortgage advisers and brokers.

The class also includes fiduciary and custody services provided on a fee or contract basis.

Exclusion:

- Activities of insurance agents and brokers, under class 66220 (Activities of insurance agents and brokers);

- Management of funds, under class 66300 (Fund management activities).

662: activities auxiliary to private and social insurance

This class includes the activities of agents (i.e. broker) in selling annuities and insurance policies or providing other employee benefits and insurance related services such as claims adjustment and insurance selling administration.

6621 - 66210: Risk and damage evaluation

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

- Assessing insurance claims: claims adjusting; risk assessing; risk and damage evaluation; average and loss adjusting;

- Settling insurance claims.

Exclusion:

- Appraisal of fixed assets, under class 68200 (Real estate consultancy, brokerage and auctioning, land use right auctioning);

- Appraisal for other purposes, under class 7490 (Other professional, scientific and technological activities not elsewhere classified);

- Investigation activities, under class 80300 (Investigation activities).

6622 - 66220: activities of insurance agents and brokers

This class includes the activities of insurance agents and brokers (insurance intermediaries) in selling, negotiating or advising of insurance policies.

6629 - 66290: Other activities auxiliary to private and social insurance

This class includes the activities involved in or closely related to insurance and pension funding (except financial intermediation, claims adjusting and activities of insurance agents): salvage administration, insurance statistics.

Exclusion: Marine salvage activities, under class 5222 (Service activities incidental to inland water transportation).

663 - 6630 - 66300: Fund management activities

This class includes portfolio and fund management activities on a fee or contract basis: Management of mutual or other investment funds.

L: REAL ESTATE ACTIVITIES

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

This section also includes:

- Purchasing or renting property on a fee or contract basis;

- Building of structures, combined with maintaining ownership or leasing of such structures;

- Real estate management.

68: REAL ESTATE ACTIVITIES

681 - 6810 - 68100: Trading of own or rented property and land use rights

This class includes the activities of buying, selling, leasing and operating of self-owned, self-used or leased property, such as:

- Apartment buildings and other dwellings;

- Non-residential buildings: exhibition halls, warehouses, malls and shopping centers;

- Land;

- Provision of homes and furnished or unfurnished flats for more permanent use, typically on a monthly or annual basis.

The class also includes:

- Buying, selling, leasing and managing subdivision lots;

- Buying, selling, leasing and managing residential mobile home sites.

Exclusion:

- Development of building projects for sale, under class 4100 (Construction of buildings);

- Subdividing and improving of land, under class 42900 (Construction of other civil engineering projects);

- Operation of hotels, hostels, campgrounds and other non-residential buildings or short-stay rooms for rent, under classes 55101 (Hotels), 55102 (Villas and apartments providing short-term accommodation) and 55103 (Guesthouses and hostels providing short-term accommodation);

- Operation of hotels and similar accommodation, under classes 55101 (Hotels) and 55102 (Villas and apartments providing short-term accommodation).

682 - 6820 - 68200: Real estate consultancy, brokerage and auctioning, land use right auctioning

This class includes the provision of real estate activities on a fee or contract basis including property-related services.

- Activities of real estate agents and brokers;

- Intermediation in buying, selling and leasing of real estate on a fee or contract basis;

- Management of real estate on a fee or contract basis;

- Real estate appraisal services;

- Activities of real estate trading floors.

Exclusion:

- Legal activities, under class 69100 (Legal activities);

- Facilities support services, under class 81100 (Combined support activities);

- Management of facilities, such as military bases, prisons and other facilities (except computer facilities management), under class 81100 (Combined support activities).

M: PROFESSIONAL, SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES

This section includes specialized professional, scientific and technological activities. These activities require a high degree of training, and make specialized knowledge and skills available to users.

69: LEGAL, ACCOUNTING AND AUDIT ACTIVITIES

This division includes the activities of 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 related to the court, such as advising and representation in civil cases and in criminal actions, etc.

This division also includes:

- Preparation of legal documents such as terms and articles, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts, as well as other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees.

- Auditing and bookkeeping services such as reviewing of accounting records, designing audit systems, preparing financial statements and bookkeeping.

691 - 6910: Legal activities

This class 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 related to the court, such as advising and representation in civil cases and in criminal actions, etc.;

- Other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees.

Exclusion: Law court activities, under class 84230 (Public order and safety activities).

69101: Legal representation and counseling

This class includes the activities of 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 related to the court:

- Advising and representation in civil cases;

- Advising and representation in criminal cases;

- Advising and representation in connection with labor disputes;

- General counseling and advising, preparation of legal documents;

- Arranging terms and articles, partnership agreements or similar documents in connection with company formation.

69102: Notary and certification activities

This class includes:

- Activities of protecting patents and copyrights;

- Activities of notarizing property mortgage contracts, wills, etc.

69109: Other legal activities

This class includes other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees.

692 - 6920 - 69200: Accounting and auditing activities, tax consultancy

This class includes:

- Recording of commercial transactions from businesses;

- Preparation or auditing of financial accounts;

- Examination of accounts and certification of their accuracy;

- Preparation of personal and business income tax data;

- Advisory activities and representation (except legal representation) on behalf of clients before tax authorities.

Exclusion:

- Data processing and tabulation activities, under class 63110 (Data processing, hosting and related activities);

- Management consultancy, such as design of accounting systems, cost accounting programs, budgetary control procedures, under class 70200 (Management consultancy activities);

- Bill collection, under class 82910 (Activities of collection agencies and credit bureaus);

70: activities OF HEAD OFFICES; MANAGEMENT CONSULTANCY ACTIVITIES

This division includes the provision of advice and assistance to businesses and other organizations on management issues: strategic planning; financial planning and budgeting; marketing objectives and policies; human resource policies, practicing of plans; production scheduling; and control planning.

This division also includes the activities of overseeing and managing of other units of the same company or enterprise, i.e. the activities of head offices.

701 - 7010 - 70100: Activities of head offices

This class includes the activities of overseeing and managing of other units of the company or enterprise; undertaking the strategic or organizational planning and decision-making role of the company or enterprise. Units classified here are put under day-to-day operation and management through:

- Head offices;

- Centralized administrative offices;

- Corporate offices;

- District and regional offices;

- Subsidiary management offices.

Exclusion: activities of holding companies, not engaged in managing, under class 64200 (Activities of holding companies);

702 - 7020 - 70200: Management consultancy activities

This class includes the provision of advice, guidance and operational assistance to businesses and other organizations on management issues, such as strategic and organizational planning; decision areas that are financial in nature; marketing objectives and policies; human resource policies, practices and planning; production scheduling and control planning. This provision of business services may include advice, guidance or operational assistance to businesses and the public service regarding:

- Public relations and communication;

- Lobbying activities;

- Design of accounting methods or procedures, cost accounting programs, budgetary control procedures;

- Advice and help to businesses or services in planning, organization, efficiency and management information.

Exclusion:

- Design of computer software for auditing systems, under class 62010 (Computer programming);

- Legal advice and representation, under class 69100 (Legal activities);

- Accounting, auditing activities, tax consulting, under class 69200 (Accounting and auditing activities, tax consultancy);

- Architectural, engineering and other technological advisory activities, under classes 7110 (Architectural and engineering activities and related activities), 7490 (Other professional, scientific and technological activities not elsewhere classified);

- Advertising activities, under class 73100 (Advertising);

- Market research and public opinion polling, under class 73200 (Market research and public opinion polling);

- Employment placement and consulting services, under class 78100 (Activities of employment agencies);

- Educational consulting activities, under class 85600 (Educational support activities).

71: ARCHITECTURAL ACTIVITIES; TECHNICAL TESTING AND ANALYSIS

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

This division also includes physical, chemical, and other technical testing services.

711 - 7110: Architectural activities and related technical consultancy

71101: Architectural activities

This class includes the provision of architectural services, engineering services, drafting services, building inspection services such as:

- Architectural consulting activities: building design and drafting; urban planning and landscape architecture;

- Design of machinery and equipment;

- Engineering design and consulting services for projects involving civil engineering, hydraulic engineering, traffic engineering.

Exclusion:

- Technical testing, under class 71200 (Technical testing and analysis);

- Research and development activities related to engineering, under class 72100 (Research and experimental development on natural sciences and engineering);

- Interior decorating, under class 74100 (Specialized design activities).

71102: Cartographic surveying activities

This class includes:

- Cartographic surveying and drafting services;

- Mapping and spatial information activities.

71103: Geodetic surveying and water sourcing activities

This class includes:

- Geophysical and seismic surveying;

- Geodetic surveying activities;

- Land and boundary surveying activities;

- Hydrologic surveying activities;

- Subsurface surveying activities.

Exclusion:

- Test drilling in connection with mining operations, under classes 09100 (Support activities for petroleum and natural gas extraction) and 09900 (Support activities for other mining and quarrying);

- Development or publishing of associated software, under classes 58200 (Software publishing) and 62010 (Computer programming);

- Activities of computer consultants, under class 62020 (Computer consultancy and computer system management) and 62090 (Other information technology and computer service activities);

- Aerial photography, under class 74200 (Photographic activities).

71109: Other related technical consultancy

This class includes:

- Project elaboration and realization relative to electrical and electronic engineering, mining engineering, chemical engineering, pharmaceutical engineering, industrial and systems engineering, safety engineering and water management;

- Elaboration of projects using air conditioning, refrigeration, sanitary and pollution control engineering, acoustical engineering, etc.

712 - 7120 - 71200: Technical testing and analysis

This class includes the performance of physical, chemical and other analytical testing of all types of materials and products:

- Acoustics and vibration testing;

- Testing of composition and purity of minerals, etc.;

- Testing activities in the field of food hygiene, including veterinary testing and control in relation to food production;

- Testing of physical characteristics and performance of materials, such as strength, durability, thickness, radioactivity, etc.

- Qualification and reliability testing;

- Performance testing for complete machinery: motors, automobiles, electrical equipment, etc.;

- Technical testing of welds and joints;

- Failure analysis;

- Testing and measuring of environmental indicators: air and water pollution, etc.;

- Certification of products, including consumer goods, motor vehicles, aircraft, pressurized containers, nuclear plants;

- Periodic road-safety testing of motor vehicles;

- Testing with use of models or mock-ups (e.g. aircraft, ships, dams, etc.)

- Operation of police laboratories.

Exclusion: Testing of animal specimens, under class 75000 (Veterinary activities).

72: SCIENTIFIC RESEARCH AND DEVELOPMENT

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

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

- Applied research: original investigation undertaken in order to acquire new knowledge, directed primarily towards a specific aim or objective;

- Experimental development: systematic work deriving from 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 providing auxiliary parts just 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.

Exclusion: Market research, under class 73200 (Market research and public opinion polling).

721 - 7210 - 72100: Research and experimental development on natural sciences and engineering

This class includes:

- Research and experimental development on natural science and engineering, except experimental research and development on biotechnology;

- Research and development on natural sciences;

- Research and development on engineering and technology;

- Research and development on medical sciences;

- Research and development on biotechnology;

- Research and development on agricultural sciences;

- Academic research and development, predominantly on natural sciences and engineering.

722 - 7220 - 72200: Research and experimental development on social sciences and humanities

This class includes:

- Research and development on social sciences;

- Research and development on humanities;

- Academic research and development, predominantly on social sciences and humanities.

Exclusion: Market research, under class 73200 (Market research and public opinion polling).

73: ADVERTISING AND MARKET RESEARCH

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

731 - 7310 - 73100: Advertising

This class includes the provision of a full range of advertising services (through in-house capabilities or subcontracting), including counseling, creative services, production of advertising material, media planning and buying, as follows:

- Creation and realization of advertising campaigns: creating and placing advertising in newspapers, magazines, radio, television, the Internet and other media; placing outdoor advertising, e.g. billboards, panels, bulletins, window dressing, showroom, car and bus, etc; aerial advertising; distribution of advertising material or samples; provision of advertising space on billboards; creation of stands and other display structures and sites;

- Conducting marketing campaigns and other advertising services aimed at attracting and retaining customers: promotion of products; point-of-sale marketing; direct mail advertising; marketing consulting.

Exclusion:

- Publishing of advertising material, under class 58190 (Other publishing activities);

- Production of commercial messages for radio, television or film, under class 59113 (Television program production activities);

- Public-relations activities, under class 70200 (Management consultancy activities);

- Market research, under class 73200 (Market research and public opinion polling);

- Advertising photography, under class 74200 (Photographic activities);

- Organizing of exhibitions and trade shows, under class 82300 (Trade promotion);

- Online mailing activities (e.g. filling addresses, etc.), under class 82990 (Other business support services not elsewhere classified).

732 - 7320 - 73200: Market research and public opinion polling

This class includes:

- Investigation into market potential, acceptance and familiarity of products and buying habits of consumers for the purpose of sales promotion and development of new products, including statistical analyses of the results;

- Investigation into collective opinions of the public about political, economic and social issues and statistical analysis thereof.

74: OTHER PROFESSIONAL, SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES

This division includes:

- Provision of specialized scientific and technical services (except legal and accounting activities, architecture and engineering activities, technological testing and analysis; management and management consultancy; research and development and advertising activities).

- Manual technologies or other technological activities are classified under class 74909 (Other professional, scientific and technology activities not elsewhere classified).

741 - 7410 - 74100: Specialized design activities

This class includes:

- Fashion design related to textiles, wearing apparel, shoes, jewellery, furniture and other interior decoration and other fashion goods as well as other personal or household goods;

- Urban design activities;

- Interior decoration activities.

Exclusion: Architectural and engineering design, under class 7110 (Architectural activities and related technical consultancy).

742 - 7420 - 74200: Photographic activities

This class includes:

- Consumer and commercial photograph production:

+ Portrait photography for passports, ID cards, weddings, etc.,

+ Photography for commercials, publishers, fashion, real estate or tourism,

+ Aerial photography,

+ Videotaping: weddings, meetings, etc.;

- Film production:

+ Developing, printing and enlarging from negatives or cine-films,

+ Film developing and photo print testing;

+ Processing, restoration or retouching of photos;

- Activities of photojournalists.

The class also includes the activities of microfilming of documents.

Exclusion:

- Processing film related to motion picture and television industries, under class 59111 (Motion picture production activities);

- Cartographic and spatial information activities, under class 71102 (Cartographic surveying activities).

749 - 7490: Other professional, scientific and technological activities not elsewhere classified

74901: Meteorological and hydrological activities

This class includes:

- Weather forecasting;

- Measuring of water content, humidity, storm circulation, etc.

74909: Other professional, scientific and technological activities not elsewhere classified

This class includes various services delivered to consumer clients. The activities require professional, scientific and technological skill levels:

- Translation and interpretation activities;

- Activities of authoring of scientific and technological books;

- Activities of independent journalists;

- Business brokerage activities, i.e. purposeful arranging and sale of small and medium-sized businesses, including professional practices, but not including real estate brokerage;

- Patent brokerage activities (arranging for the purchase and sale of patents);

- Appraisal activities except appraisal of real estate and insurance (for antiques, jewellery, etc.);

- Bill settlement and freight rate information;

- Securities consulting;

- Agronomy consulting;

- Environmental consulting;

- Other technological consulting;

- Activities of consultants except architecture, engineering and management consulting.

The class also includes the activities carried on by agents or agencies on behalf of individuals usually involving the recruitment of personnel for motion picture, music production or other sports and entertainment attractions and the placement of books, plays, artworks, photographs, etc., with publishers or producers, etc.

Exclusion:

- Wholesale of used motor vehicles by auctioning, under classes 4511 (Wholesale of motor vehicles) and 45411 (Wholesale of motorcycles);

- Online auction activities (retail), under class 47910 (Retail sale via mail order or via Internet);

- Activities of auctioning houses (retail), under class 47990 (Other retail sale not elsewhere classified);

- Activities of real estate brokers, under class 68200 (Real estate consultancy, brokerage and auctioning, land use right auctioning).

- Accounting activities, under class 69200 (Accounting and auditing activities; tax consultancy);

- Management consultancy activities, under class 70200 (Management consultancy activities);

- Architecture and engineering consultancy activities, under class 7110 (Architectural activities and related technical consultancy);

- Industrial and machinery design, under class 7110 (Architectural activities and related technical consultancy).

- Display of advertisement and other advertising design, under class 73100 (Advertising);

- Creation of stands and other display structures and sites, under class 73100 (Advertising);

- Activities of exhibitions and fairs, under class 82300 (Trade promotion);

- Activities of independent auctioneers, under class 82990 (Other business support service activities not elsewhere classified);

- Management of administrative programs, under class 82990 (Other business support service activities not elsewhere classified);

- Consumer credit and debt counseling, under class 88900 (Other social work activities without accommodation);

- Activities of authors of scientific and technological books, under class 90000 (Creative, arts and entertainment activities)

- Activities of independent journalists, under class 90000 (Creative, arts and entertainment activities)

75: VETERINARY ACTIVITIES

This division includes:

- Provision of animal health care facilities where animals are confined to be treated and monitored directly by highly qualified veterinarians;

- These activities are carried out by veterinary units upon their examining farms, kennels or homes, in consulting and surgery rooms or elsewhere.

This division also includes animal ambulance activities.

750 - 7500 - 75000: Veterinary activities

This class includes:

- Animal health care and control activities for farm animals;

- Animal health care and control activities for pet animals.

These activities are carried out by highly qualified veterinarians working in animal health care facilities. Animal health care activities occur upon examinations of farms, kennels or homes, in consulting and surgery rooms or elsewhere.

The class also includes:

- Activities of veterinary assistants or other auxiliary veterinary personnel;

- Specialized research and other diagnostic activities pertaining to animals;

- Animal ambulance activities.

Exclusion:

- Farm animal feeding without health care, under class 01620 (Animal husbandry services);

- Sheep shearing, under class 01620 (Animal husbandry services);

- Herding services, agistment services, cattle castration, under class 01620 (Animal husbandry services);

- Activities related to artificial insemination, under class 01620 (Animal husbandry services);

- Pet animal feeding activities without health care, under class 96390 (Other personal service activities not elsewhere classified).

N: ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES

This section includes the activities that support general business operations. Their primary purpose is not the transfer of specialized knowledge.

77: LEASING OF MACHINERY AND EQUIPMENT (WITHOUT AN OPERATOR); LEASING OF PERSONAL AND HOUSEHOLD GOODS; LEASING OF NON-FINANCIAL INTANGIBLE ASSETS

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 or long-term rental.

This division also includes:

- Leasing of motor vehicles;

- Leasing of recreational and sports equipment and personal and household equipment;

- Leasing of machinery and equipment used for business operations, including other transport equipment;

- Leasing of non-financial intangible assets;

Exclusion:

- Financial leasing, under class 64910 (Financial leasing);

- Leasing of real estate, under section L (Real estate activities);

- Leasing of equipment with operator, classified according to the activities carried out with this equipment, to section F (Construction) or section H (Transportation and storage).

771 - 7710: Leasing of motor vehicles

77101: Leasing of automobiles

This class includes:

- Leasing of passenger cars (without drivers);

- Leasing of trucks, trailers and recreational vehicles.

Exclusion:

- Leasing of automobiles with driver, under group 493 (Other land transport);

- Financial leasing, under class 64910 (Financial leasing).

77109: Leasing of other motor vehicles

This class includes the leasing of entertainment vehicles, ski cars, etc.

772: Leasing of personal and household goods

This group includes the leasing 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 a longer period of time.

7721 - 77210: Leasing of sports and recreational goods

This class includes the leasing of recreational and sports equipment:

- Pleasure boats, canoes, sailboats;

- Bicycles;

- Beach chairs and umbrellas;

- Other sports equipment;

- Skis.

Exclusion:

- Renting of video tapes and discs, under class 77220 (Renting of video tapes and discs);

- Leasing of other personal and household goods not elsewhere classified, under class 77290 (Leasing of other personal and household goods);

- Leasing of leisure equipment as an integral part of recreational facilities, under class 93290 (Other amusement and recreation activities not elsewhere classified).

7722 - 77220: Renting of video tapes and discs

This class includes the renting of video tapes, CDs, DVDs, etc.

7729 - 77290: Leasing of other personal and household goods

This class includes the leasing of all kinds of (personal and household) goods, to households or businesses (except sports and recreational equipment):

- Textiles, wearing apparel and footwear;

- Furniture, pottery, kitchenware, electrical appliances and housewares;

- Jewellery, musical instruments, tables and chairs, coverings, costumes, etc.;

- Books and magazines;

- Machinery and equipment used by amateurs or as a hobby, e.g. tools for home repairs;

- Flowers and plants;

- Electrical appliances for household use.

Exclusion:

- Leasing of cars, trucks and recreational vehicles without driver, under class 7710 (Leasing of motor vehicles);

- Leasing of recreational and sports goods, under class 77210 (Leasing of sports and recreational goods);

- Renting of video tapes and discs, under class 77220 (Renting of video tapes and discs);

- Leasing of motorcycles and caravans without driver, under class 77309 (Leasing of other machinery, equipment and tangible goods not elsewhere classified);

- Leasing of office furniture, under class 77303 (Leasing of office machinery and equipment, including computers);

- Provision of linen, work uniforms and related items by laundries, under class 96200 (Washing and cleaning of textile and fur products).

773 - 7730: Leasing of other machinery, equipment and tangible goods

This class includes:

- Leasing of machinery and equipment for agriculture and forestry, without operator;

- Leasing of machinery and equipment for construction and civil engineering, without operator;

- Leasing of office machinery and equipment, without operator;

- Leasing of other machinery, equipment and tangible goods not elsewhere classified, e.g. business goods.

Exclusion:

- Leasing of agricultural and forestry machinery and equipment with operator, under classes 01610 (Cultivation service activities) and 02400 (Support services to forestry);

- Leasing of construction and civil engineering machinery and equipment with operator, under division 43 (Specialized construction activities);

- Leasing of air-transport equipment without operator, under division 51 (Air transport);

- Leasing of water-transport equipment with operator, under division 50 (Water transport);

- Financial leasing, under class 64190 (Other monetary intermediation);

- Leasing of real estate, under class 68100 (Trading of own or rented property and land use rights);

- Leasing of tangible assets, under classes 77110 (Leasing of motor vehicles), 7720 (Leasing of personal and household goods) and 7730 (Leasing of other machinery, equipment and tangible goods);

- Renting of video tapes and discs, under class 77220 (Renting of video tapes and discs);

- Book renting, under class 77290 (Leasing of other personal and household goods).

77301: Leasing of agricultural and forestry machinery and equipment

This class includes:

- Leasing of machinery and equipment for agricultural and forestry, without operator:

- Leasing of goods, e.g. agricultural tractors, manufactured under class 28210 (Manufacturing of agricultural and forestry machinery).

77302: Leasing of construction machinery and equipment

This class includes the leasing of machinery and equipment for construction and civil engineering, without operator:

- Crane trucks;

- Scaffolds and work platforms, without erection or dismantling.

77303: Leasing of office machinery and equipment (including computers)

This class includes the leasing of office machinery and equipment, without operator:

- Computers and peripheral equipment;

- Duplicating machines, typewriters and word-processing machines;

- Accounting machinery and equipment: cash registers, electronic calculators, etc.;

- Office furniture.

77309: Leasing of other machinery, equipment and tangible goods not elsewhere classified

This class includes:

- Leasing of other equipment and tangible goods, without operator, for business activities:

+ Engines,

+ Machine tools,

+ Mining and oil-field equipment,

+ Professional radio, television and communication equipment,

+ Motion picture production equipment,

+ Measuring and controlling equipment,

+ Other industrial, commercial and scientific machinery;

- Leasing of land-transport equipment (except motor vehicles) without operator:

+ Motorcycles, caravans and campers, etc.,

+ Railroad vehicles;

- Leasing of water-transport equipment without operator:

+ Commercial boats and ships;

- Leasing of air-transport equipment without operator:

+ Airplanes,

+ Hot-air balloons.

The class also includes:

- Leasing of containers;

- Leasing of pallets;

- Renting of animals (e.g. domestic animals, race horses).

774 - 7740 - 77400: Leasing of non-financial intangible goods

This class includes the activities of using non-financial intangible products on a basis of royalty or licensing fee paid to the owner of the products. The use 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.

The class also includes:

- Leasing of non-financial intangible products (except copyrighted works, such as books or software);

- Receiving royalties or licensing fees for the use of:

+ Patents,

+ Trademarks or service marks,

+ Brand names,

+ Right to mineral extraction,

+ Franchise agreements,

+ Other non-financial intangible goods.

78: EMPLOYMENT ACTIVITIES

This division includes the activities of searching, selecting and replacing workers, supplying workers to clients' businesses at clients’ requests for limited periods of time to supplement the working force of the client, and the brokers’ activities of providing human resources and human resource management services.

This division also includes:

- Employment management research and referral;

- Activities of theatrical casting agencies.

Exclusion: activities of arts organizations, under class 74909 (Other professional, scientific and technological activities not elsewhere classified).

781 - 7810 - 78100: activities of employment agencies

This class includes the activities of searching, selecting and replacing workers who are not employees of the employment agencies.

The class also includes:

- Personnel research, selection and replacement, including managerial executives;

- Activities of casting agencies;

- Activities of online employment agencies.

Exclusion: activities of arts organizations, under class 74900 (Other professional, scientific and technological activities not elsewhere classified);

782 - 7820 - 78200: Supplying of temporary workers

This class includes the activities of supplying workers to clients' businesses at clients’ requests for limited periods of time to supplement the working force of the client. The workers employed work in the sector of temporary employment services. However, units classified here do not supervise directly the workers’ occupational activities for the client.

783 - 7830: Human resources provision and management

78301: Local human resources provision and management

This class includes the activities of supplying local workers and providing services for management of local workers at clients’ requests, representing employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but the units involved are not responsible for direction and supervision of employees.

Exclusion:

- Provision of human resources for executive or managerial positions, see the respective economic activity of the business;

- Provision of single human resource element, see the respective economic activity of the element.

78302: Overseas human resources provision and management

This class includes the activities of supplying local workers and providing services for management of overseas workers at overseas companies’ requests; representing employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but the units involved are not responsible for direction and supervision of employees.

Exclusion:

- Provision of human resources for executive or managerial positions, classified according to the respective economic activity of the business;

- Provision of single human resource element, see the respective economic activity of the element.

79: TRAVEL AGENCY, TOUR OPERATOR AND RELATED SERVICE ACTIVITIES

This division includes the activities of units primarily engaged in selling travel products, tours, transportation and accommodation services to the tourists and travelers. Also included are the activities of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators, as well as other auxiliary services related to promotion and operation of tours.

This division also includes the activities of tourist guides.

791: Travel agency and tour operator activities

This group includes the activities of agencies primarily engaged in selling travel products, tours, transportation and accommodation services to the tourists and travelers; and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators.

7911 - 79110: Travel agencies

This class includes the activities of agencies primarily engaged in selling travel products, tours, transportation and accommodation services to the tourists and travelers, etc.

7912 - 79120: Tour operators

This class includes the activities of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators. The tours may include any or all of the following: transportation, accommodation, food, visits to museums, historical sites, cultural sites, theaters, musical or sporting events.

The class also includes the activities of tourist guides.

792 - 7920 - 79200: Service activities for promotion and operation of tours

This class includes the activities of market research and travel promotion in relation to conventions and sightseeing by providing information and operational assistance at local accommodation units, convention centers and recreational sites; time-share exchange services, tour assembling and travel-related reservation services for transportation, hotels, restaurants, motor vehicle rentals, entertainment and sport. Ticket sales activities for theaters, sporting events, museums and entertainment services.

Exclusion:

- Activities of travel agencies and tour operators, under classes 79110 (Travel agencies) and 79120 (Tour operators);

- Organization and operation of events such as meetings, conventions and press conferences, under class 82300 (Trade promotion).

80: INVESTIGATION AND SECURITY ACTIVITIES

This division includes: Security-related 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, activity-focused control systems, often involving sale, installation and repair services. If such components are provided separately, they are excluded from this division and classified in retail sale, construction, etc.

801 - 8010 - 80100: Private security activities

This class includes the provision of 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.

The class also includes:

- Armored car services;

- Bodyguard services;

- Detector machine services;

- Fingerprinting services;

- Security guard services.

Exclusion:

- Safety activities, under class 84230 (Public order and safety activities).

802 - 8020 - 80200: Security systems service activities

This class includes:

- Monitoring or remote monitoring of electronic security alarm systems, such as burglar and fire alarms, including their maintenance;

- Installing, repairing, rebuilding, and adjusting mechanical or electronic locking devices, safes and security vaults.

It may also include the sale of security systems, mechanical or electronic locking devices, safes and security vaults.

Exclusion:

- Installation of security systems, under class 43210 (Electrical installation);

- Selling security systems, mechanical or electronic locking devices, safes and security vaults, without monitoring, installation or maintenance services, under class 47599 (Retail sale of other electrical household appliances, furniture, lighting equipment and household articles in specialized stores);

- Security consultants, under class 74909 (Other professional, scientific and technological activities not elsewhere classified);

- Public order and safety activities, under class 84230 (Public order and safety activities);

- Key duplication services, under class 95290 (Repair of other personal and household goods).

803 - 8030 - 80300: Investigation activities

This class includes investigation and detective service activities. All activities of all private investigators, according to the type of client or purpose of investigation.

81: BUILDING CLEANING AND LANDSCAPE SERVICE ACTIVITIES

This division includes the provision of staff to carry out general support services at clients' requests but the providers are not involved with or responsible for the core business or activities of the client.

This division also includes: the interior and exterior cleaning of buildings of all types, cleaning of industrial machinery, cleaning of trains, buses, planes, etc., cleaning of roads and sea tankers, disinfecting and exterminating activities for buildings, ships, trains, etc., bottle cleaning, street sweeping, snow removal, provision of landscape care and maintenance services along with the design of landscape plans and/or the construction (i.e. installation) of walkways, repairing walls, decks, fences, and similar structures.

811 - 8110 - 81100: Combined support services

This class includes the provision of staff to carry out a combination of support services at clients’ requests. It includes general interior cleaning, maintenance, trash disposal, guard and security, mail routing, reception, laundry and related services to fulfill clients’ requests. Units providing such services are not involved with or responsible for the core business or activities of the client.

Exclusion:

- Provision of only one support service (e.g. general interior cleaning), see the appropriate class corresponding with the service rendered;

- Provision of management and operating staff for the complete operation of a client's establishment, such as a hotel, restaurant, mine or hospital, see the class of the unit operated;

- Provision of on site management and operation of a client's computer systems and/or data processing facilities, under class 62020 (Computer consultancy and computer system management).

812: Cleaning services

This group includes the activities of general interior cleaning of all types of buildings, exterior cleaning of buildings, disinfecting and extermination activities for buildings and industrial machinery, bottle cleaning, street sweeping, snow removal.

Exclusion: Agricultural pest control, sand blasting and similar activities for building exteriors (construction), carpet and rug shampooing, drapery and curtain cleaning (other services). Post-construction cleaning of new buildings (construction)

8121 - 81210: General cleaning of buildings

This class includes:

- General (non-specialized) cleaning of all types of buildings, such as:

+ Offices,

+ Apartments or houses,

+ Factories,

+ Shops,

+ Other professional premises and multi-unit residential and business buildings,

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

Exclusion: Specialized interior cleaning activities, such as chimney cleaning, cleaning of fireplaces, incinerators, boilers, ventilation ducts, exhaust units, under class 81290 (Other building and industrial cleaning activities).

8129 - 81290: Other building and industrial cleaning activities

This class includes:

- Exterior cleaning of buildings of all types, including offices, factories, shops, professional premises and multi-unit buildings;

- Specialized cleaning activities for buildings such as window cleaning, chimney cleaning and cleaning of fireplaces, incinerators, boilers, ventilation ducts and exhaust units;

- Cleaning or maintenance of swimming pools;

- Cleaning of industrial machinery;

- Cleaning of trains, buses, planes, etc.;

- Cleaning of roads;

- Disinfecting and exterminating services;

- Street sweeping and snow removal;

- Other building cleaning activities not elsewhere classified.

Exclusion:

- Agricultural pest control, under class 01610 (Cultivation service activities);

- Automobile cleaning, car wash, under class 45200 (Maintenance and repair of motor vehicles).

813 - 8130 - 81300: Landscape care and maintenance service activities

This class includes:

- Planting, care and maintenance of:

+ Parks and gardens for:

+ Private and public housing,

+ Public and semi-public buildings (schools, hospitals, administrative buildings, church buildings, etc.),

+ Municipal grounds (parks, green areas, cemeteries, etc.),

+ Highway greenery (roads, train lines, tramlines, ports),

+ Industrial and commercial buildings;

- Planting of greenery for:

+ Buildings (roof gardens, façade gardens, indoor gardens),

+ Sports grounds, play grounds and recreational parks (e.g. lawns for sunbathing, golf courses),

+ Flowing and stationary water (basins, alternating wet areas, ponds, swimming pools, ditches, rivers, streams, plant sewage systems),

+ Plants for protection against noise, wind, erosion and dazzling. The class also includes:

- Design and auxiliary construction services;

- Working the soil in favorable agricultural and ecological conditions.

Exclusion:

- Commercial production and planting for commercial production of plants, under division 01 (Agriculture and related services), group 014 (Animal husbandry) and division 02 (Forestry and related services);

- Tree nurseries (except forest tree nurseries), under class 01300 (Propagation and growing of agricultural cultivars);

- Construction activities for landscaping purposes, under section F (Construction);

- Landscape design and architectural activities, under class 7110 (Architectural activities and related technical consultancy).

82: ADMINISTRATIVE, OFFICE SUPPORT AND OTHER BUSINESS SUPPORT ACTIVITIES

This division includes the provision of day-to-day office administrative services, as well as routine business support functions for others, on a fee or contract basis.

This division also includes business support service activities not elsewhere classified. Units classified in this division do not provide staff to carry out the complete operations of a business.

821: Office administrative and support activities

This group includes the provision of day-to-day office administrative services, such as financial planning, book keeping, personnel and physical distribution for others on a fee or contract basis.

The group also includes support activities on a fee or contract basis, which are routine business support functions and traditional operations.

Exclusion: Provision of 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.

8211 - 82110: Combined office administrative service activities

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

Exclusion: Provision of staff to carry out the complete operations of a business. Classification is subject to the business activity performed.

Provision of only one particular aspect of these activities. Classification is subject to the particular activity.

8219: Photocopying, document preparation and other specialized office support activities

82191: Photocopying and document preparation

This class includes:

- Document preparation;

- Document editing or proofreading;

- Typing, word processing and desktop publishing;

- Letter or resume writing;

- Photocopying;

- Duplicating;

- Blueprinting;

- Word processing;

- Other document copying services without printing services such as offset printing, quick printing, digital printing.

Exclusion:

- Printing of documents (offset printing, quick printing, etc.), under class 18110 (Printing);

- Specialized stenotype services such as court reporting, under class 82199 (Other specialized office support activities);

- Public stenography services, under class 82990 (Other business support service activities not elsewhere classified).

82199: Other specialized office support activities

This class includes:

- Secretarial support services;

- Transcription of documents and other secretarial services;

- Provision of mailbox rental and other mailing activities (except direct mail advertising);

- Mailing services.

822 - 8220 - 82200: activities of call centers

This class includes:

- Activities of inbound call centers, answering calls from clients by using human operators, automatic call distribution, computer telephone integration, interactive voice response systems or similar methods to receive orders, provide product information, deal with customer requests for assistance or address customer complaints;

- Activities of outbound call centers using similar methods to sell or market goods or services to potential customers, undertake market research or public opinion polling and similar activities for clients.

823 - 8230 - 82300: Trade promotion

This class includes the organization, promotion and/or management of events, such as business and trade shows, product launch events and meetings, whether or not including the management and provision of the staff to undertake organizational tasks.

829: Business support service activities not elsewhere classified

This class includes the activities of collection agencies, credit bureaus and business support activities not elsewhere classified.

8291 - 82910: activities of collection agencies and credit bureaus

This class includes the collection of payments for claims and remittance of payments collected to the clients, such as bill or debt collection services.

The class also includes the activities of compiling of information, such as credit and employment histories on businesses and providing the information to financial institutions, retailers and others who have a need to evaluate the creditworthiness of individuals and businesses.

8292 - 82920: Packaging services

This class includes:

- Packaging activities on a fee or contract basis, whether or not these involving an automated process:

+ Bottling of liquids, including beverages and food,

+ Packaging of solids,

+ Packaging for storage of pharmaceutical preparations,

+ Stamping, labeling and imprinting,

+ Gift wrapping.

Exclusion:

- Production of soft drinks and mineral water, under class 1104 (Manufacture of non-alcoholic beverages and mineral water);

- Packaging activities incidental to transport, under class 5229 (Other transportation support activities).

8299 - 82990: Other business support service activities not elsewhere classified

This class includes:

- Providing written report processing and stenotype services, such as:

+ Court reporting or stenotype recording,

+ Public stenography services;

- Real-time closed captioning of television performances of meetings;

- Address bar coding services;

- Mail presorting services;

- Repossession services;

- Parking fee collection services;

- Activities of independent auctioneers;

- Other business support activities not elsewhere classified.

Exclusion:

- Provision of stenotype services for mailing, reporting and other documentation or document transcription services, under class 82990 (Other business support service activities not elsewhere classified);

- Providing film or tape captioning or subtitling services, under class 59120 (Post-production activities).

O: ACTIVITIES OF VIETNAM COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS, STATE MANAGEMENT AND NATIONAL DEFENSE; COMPULSORY SOCIAL SECURITY

This section includes the activities of state management: This includes the making and enactment of laws and their pursuant regulation, as well as the administration of the implementation of laws, national defense, residence services, foreign affairs and the administration of government programs.

This section also includes:

- Compulsory social security;

- The legal or institutional status is not, in itself, the determining factor for an activity to belong in this section. Activities being of a nature not suitable under this section, though occurring in a similar field, shall be classified elsewhere in the classification system. For example, administration of the school system (i.e. regulations, curricula) falls under this section, but teaching itself does not and belongs to section P (Education and training) instead, or medical units (in prison or military hospital) are classified to section Q (Health activities). Some activities described in this section may be carried out by non-government organizations.

84: ACTIVITIES OF VIETNAM COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS, STATE MANAGEMENT, NATIONAL DEFENSE AND COMPULSORY SOCIAL SECURITY

841: ACTIVITIES OF VIETNAM COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS, STATE MANAGEMENT AND ECONOMIC AND SOCIAL POLICY ADMINISTRATION

8411: ACTIVITIES OF VIETNAM COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS, GENERAL STATE MANAGEMENT AND COMBINED ECONOMIC ADMINISTRATION

84111: ACTIVITIES OF VIETNAM COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS

This class includes:

- Activities of Vietnam Communist Party for developing policies towards national economic and social growth as directions for the Government to determine specific actions in relation to the country's development in economy and society. Such activities involve specialized central units, sectoral units, local units and grassroot units of Vietnam Communist Party;

- Activities of bodies under Vietnam General Confederation of Labor, Ho Chi Minh Communist Youth Union, Vietnam’s Women Union and Vietnam Fatherland Front for involving their members in implementation of every policy of the Vietnam Communist Party and the Government in each period of national economic and social growth. In other words:

+ Activities of bodies under Vietnam General Confederation of Labor. Such activities involve specialized central units, local units, sectoral and grassroot units of trade unions in state-owned enterprises and other state-funded businesses,

+ Activities of Vietnam Communist Youth Union: the activities involve specialized central units, sectoral units, local and grassroot units of the Youth Union, whose operations are mainly funded by the state budget,

+ Activities of bodies under Vietnam's Women Union: the activities involve specialized central units, sectoral units, local and grassroot units of the Women Union, whose operations are mainly funded by the state budget,

+ Activities of Vietnam Fatherland Front: the activities involve specialized central units, sectoral units, local and grassroot units of the Fatherland Front, whose operations are mainly funded by the state budget,

+ Farmers union, war veteran association, etc.

Exclusion:

- Manufacturing activities (whether or not involving market activities) that the bodies of Vietnam Communist Party perform. Such manufacturing activities shall be classified accordingly in the standard industrial classification system. As follows:

+ Newspaper publishing activities performed by the bodies of Vietnam Communist Party, under class 58130 (Publishing of newspapers, journals and periodicals),

+ Education and training activities provided by the bodies of Vietnam Communist Party, classified accordingly in section P (Education and training),

+ Research and development activities performed by the bodies of Vietnam Communist Party, under class 72200 (Research and experimental development on social sciences and humanities);

- Manufacture of physical goods and services (whether or not involving market traits) by units of political and social organizations (e.g. newspaper publishing, education, training, etc.) Such activities shall be classified accordingly in the standard industrial classification system.

84112: General state management and combined economic administration activities

This class includes the activities of general public administration (i.e. law enforcement, legislation, judiciary, financial administration at all echelons of the government) and supervision of economic and social activities.

This class includes:

- Legislative and executive administration of central, regional and provincial bodies;

- Administration and supervision of fiscal affairs:

+ Operation of the taxation system,

+ Collection of taxes and duties on goods and investigation into tax violation,

+ Customs administration;

- Budget allocation and management of public funds and public debts”

+ Raising and receiving of moneys and control of their disbursement;

- Administration of overall (civil) research and development (R&D) policy and their connections;

- Administration and organization of overall economic and social planning and statistical services at various levels of the government.

Exclusion:

- Operation of buildings owned by or related to the government, under class 68100 (Trading of own or rented property and land use rights);

- Administration of research and development (R&D) policies intended to increase personal well-being and associated funds, under class 84120 (State management of health care, education, cultural services and other social services, except compulsory social security);

- Administration of research and development (R&D) policies intended to improve economic performance and competitiveness, under class 84130 (State management of specialized economic sectors);

- Administration of defense-related research and development (R&D) policies and of associated funds, under class 84220 (National defense activities).

8412 - 84120: State management of health care, education, cultural services and other social services (except compulsory social security)

This class includes:

- Public administration of programs aimed to increase personal well-being: health, education, culture, sport, recreation, environment, housing and social services;

- Administration of research and development (R&D) projects and associated funds for these areas.

The class also includes:

- Sponsoring of recreational and cultural activities;

- Distribution of grants to artists;

- Administration of clean water supply programs;

- Administration of waste collection and disposal operations;

- Administration of environmental protection programs;

- Administration of housing programs.

Exclusion:

- Sewage, refuse disposal and remediation activities, under divisions 37 (Sewerage), 38 (Waste collection, treatment and disposal; materials recovery) and 39 (Remediation activities and other waste management services);

- Compulsory social security activities, under class 84300 (Compulsory social security activities);

- Educational activities, under division 85 (Education and training);

- Health-related activities, under division 86 (Health activities);

- Activities of libraries and archives, under class 91010 (Library and archives activities);

- Operation of museums and other cultural sites, under class 91020 (Conservation activities and museums);

- Sporting and recreational activities, under division 93 (Sports activities, amusement and recreational activities).

8413 - 84130: State management of specialized economic sectors

This class includes:

- Administration and regulation, including subsidy allocation, for different economic sectors:

+ Agriculture,

+ Land use,

+ Energy and mining resources,

+ Transport,

+ Communication,

+ Hotels and tourism,

+ Wholesale and retail trade;

- Administration of research and development (R&D) policies and associated funds to improve economic performance;

- Administration of general labor affairs;

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

Exclusion: Research and experimental development activities, under division 72 (Scientific research and development).

842: Provision of services to the nation as a whole

This class includes the service activities concerning foreign affairs, national defense and public safety.

8421 - 84210: Foreign affairs

This class includes:

- Administration and operation of diplomatic security activities, embassies and consular missions stationed abroad or overseas offices of national organizations operating on global scale;

- Administration, operation and support for information and cultural services beyond national boundaries;

- Aid to foreign countries, whether or not routed through international organizations;

- Provision of military aid to foreign countries;

- Management of foreign trade, international financial and technical affairs.

Exclusion: International disaster or refugee aid, under class 88900 (Other social work activities without accommodation).

8422 - 84220: National defense activities

This class includes:

- Administration and operation of military defense affairs covering land, water and air:

+ Forces of army, navy and air force,

+ Engineering, transport, communications, intelligence, logistics and other defense support forces,

+ Reserve and auxiliary forces for national defense,

+ Logistics (provision of equipment and military supplies),

+ Health activities for military personnel in the field;

- Administration, operation and support of defense forces;

- Support for combat planning and military and public security exercises;

- Administration of defense-related research and development (R&D) projects and associated funds.

Exclusion:

- Research and experimental development activities, under division 72 (Scientific research and development);

- Provision of military aid to foreign countries, under class 84220 (National defense activities);

- Activities of military tribunals, under class 84230 (Public order and safety activities).

- Provision of supplies for natural disasters and emergencies, under class 84230 (Public order and safety activities);

- Educational activities of military schools, under group 854 (Tertiary education);

- Activities of military hospitals, under group 861 (Hospital and clinic activities).

8423 - 84230: Public order and safety activities

This class includes:

- Administration and operation of regular and auxiliary police forces supported by governmental authorities at ports and borders, and other special police forces, including traffic operation, civil registration, maintenance of arrest records;

- Firefighting and fire prevention;

- Administration and operation of regular and auxiliary units in fire prevention, firefighting, rescue of persons and animals, assistance in civic disasters, floods, road accidents, etc.;

- Administration and operation of administrative aspects of civil and criminal law courts, military tribunals and the judicial system, including legal representation and counsel on behalf of the government;

- Rendering of judgments and interpretation of the law;

- Arbitration of civil actions;

- Prison administration and provision of correctional services, whether their administration and operation is done by governmental units or by private units on a contract basis;

- Provision of emergency aid in case of disasters.

Exclusion:

- Forestry fire-prevention and fire-fighting services, under class 02400 (Support services to forestry);

- Oil and gas field fire fighting, under class 09100 (Support activities for crude petroleum and natural gas extraction);

- Firefighting and fire-prevention services at airports, which are provided by non-specialized units, under class 52239 (Other service activities incidental to air transportation);

- Advice and representation in civil, criminal and other cases, under class 69100 (Legal activities);

- Operation of police laboratories, under class 72100 (Research and experiment development on natural sciences and engineering);

- Administration and operation of military forces, under class 84220 (National defense activities);

- Activities of prison schools, under division 85 (Education and training);

- Activities of prison hospitals, under group 861 (Hospital and clinic activities).

843 - 8430 - 84300: Compulsory social security

This class includes:

- Funding and operation of government-provided social security programs:

+ Sickness, maternity, work-accident and unemployment insurance,

+ Retirement pensions,

+ Programs covering losses of income due to temporary disablement, widowhood, death, etc.

Exclusion:

- Non-compulsory social security, under class 65300 (Social insurance);

- Provision of social welfare services (without accommodation), under classes 8810 (Social work activities without accommodation for the persons having rendered meritorious services, wounded and sick soldiers, elderly and disabled) and 88900 (Other social work activities without accommodation).

P: EDUCATION AND TRAINING

This section includes the activities of education at any level or for any profession in oral or written forms as well as by radio and television or other means of communication. Activities of education by different educational institutions in the regular school system at different levels as well as Illiteracy eradication and adult education programs, etc.

This section also includes:

- Military academies and schools, prison schools, etc. at respective levels;

- For each level of initial education, the classes include special education for physically or mentally handicapped learners. Activities of education by public and private institutions, fundamental instruction concerned with sport and recreational activities and education support activities.

85: EDUCATION AND TRAINING

851 - 8510 - 85100: Pre-primary education

This class includes pre-primary education activities that provide care and education to children by three months to six years of age. Pre-primary schools are educational institutions comprising kindergartens and preschools or providing special education for handicapped students in this age range. The purpose of pre-primary education is to develop children’s physique, sentiments, intelligence, aesthetic sense and initial elements of their personality. This stage of education also prepares children for the first grade. Educational activities at this level focus on collective works and are designed to introduce children to a school-type environment.

852 - 8520 - 85200: Primary education

This class includes:

- Educational activities for children attending primary schools through a 5-year period (starting with the admission of six-year-olds into the first grade progressing to the fifth grade).  Educational instruction is designed to give students an adequate basic education in reading, writing and mathematics along with a fundamental understanding of other subjects such as history, geography, natural science, social science, art and music. The degree of specialization at this level is generally low;

- Such education is generally provided to children; however, the provision of literacy programs within or outside the school system, which are similar in content to programs in primary education but are intended for those considered too old to enter elementary schools, is also included;

- Also included is the provision of talent programs for children (singing, dance, music, languages, sport, etc.) and primary-level programs suited to children with special needs education;

- Educational programs, at a similar primary level, provided to adolescents in minority ethnic groups and remote areas or children of state officials, etc.

Education can be provided in classrooms or through radio, television broadcast, Internet or correspondence.

Exclusion: Adult education, under group 855 (Other education).

853: Secondary education

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

8531: General secondary education

This class includes:

- Provision of the type of education that lays the foundation for life-long learning and human development and is capable of furthering education opportunities. Such units provide programs that are usually on a more subject-oriented pattern with more specialized teachers, and more often employ several teachers conducting classes in their field of specialization;

- Subject specialization at this level often begins to have some influence on the educational experience of those pursuing a general program. Such programs are designed to qualify students either for technical and vocational education or for entrance to higher education without any special subject prerequisite.

- Education can be provided in classrooms or through radio, television broadcast, Internet or correspondence.

85311: Lower secondary education

This class includes:

- Educational activities provided by lower secondary schools through a 4-year period (starting with the admission of students accomplishing primary education into the six grade progressing to the ninth grade); 

- Also included is the provision of talent programs (singing, dance, music, languages, sport, etc.) and lower secondary-level programs suited to learners with special needs education; - Educational programs, at a similar level, provided to young adults learning while working and to adolescents in minority ethnic groups and remote areas, etc.;

- Lower secondary education consolidates and develops the contents taught at the primary education level, and provides students with basic understanding in Vietnamese, mathematics, further knowledge in social science, natural science, law, computing, foreign language. It equips students with minimum technical and career-oriented knowledge necessary to advance to upper secondary education, professional secondary education, vocational education or to engage in working.

Exclusion: Adult education, under group 855 (Other education).

85312: Upper secondary education

This class includes:

- Upper secondary education provided in three years (starting with the admission of students accomplishing lower secondary education into the tenth grade progressing to the twelfth grade);

- Upper secondary education consolidates and develops achievements gained from lower secondary education, completes the general education and provides ordinary technical and career-oriented knowledge for students to advance to tertiary education, professional secondary education, vocational education or to engages in working;

- Also included is the provision of talent programs (singing, dance, music, languages, sport, etc.) and upper secondary-level programs suited to children with special needs education;

- Educational programs, at a similar level, provided to young adults learning while working and to adolescents in minority ethnic groups and remote areas, etc.;

Exclusion: Adult education, under group 855 (Other education).

8532: Vocational education

This class includes:

- Education particularly emphasizing subject-oriented specialization and instruction in both theoretical background and practical skills generally associated with present or prospective employment. The aim of a program can vary from preparation for a general field of employment to a very specific job, making learners capable of practicing and growing their career according to each particular job.

- Contents of vocational education focus on developing abilities to practice professions, give prominence to ethical, physical and skill training according to each job. Moreover, it heightens academic knowledge required.

85321: Professional secondary education

This class includes:

- Activities of new and advanced training provided by professional secondary schools. The length of programs is three to four years for lower secondary school graduates and one to two years for upper secondary school graduates, regardless of the form of training;

- Professional secondary education aims at developing workers with basic knowledge and practical skills for a particular profession. Learners shall be capable of working independently and creatively and applying technologies at work.

Exclusion: Technical and vocational college-level education (higher than professional and vocational secondary education) and university-level education, under group 854 (Tertiary education).

85322: Vocational training

This class includes:

- Activities of new and supplementary training provided by vocational (secondary) schools and basic profession schools. The length of training is less than one year for basic profession courses and short-term vocational courses. Otherwise, it takes one to three years for longer vocational secondary programs, regardless of the form of training;

- Vocational training aims at developing technical workers capable of practicing professions pertinent to their training level, in manufacturing and service sectors.

Exclusion: Technical and vocational college-level education (higher than professional and vocational secondary education) and university-level education, under group 854 (Tertiary education).

854: Tertiary education

8541 - 85410: College training

This class includes the activities of college-level training. An academic program may take two to three years for students having graduated from upper secondary or vocational secondary schools. Otherwise, the program for holders of a vocational secondary diploma in the same major may take one and a half to two years. Students are equipped with specialized knowledge and fundamental skills for a specific profession to solve issues common to their training major, regardless of the form of training. Students are awarded with college degree upon graduation.

8542 - 85420: University and postgraduate training

This class includes:

- Activities of new and advanced training provided by academies and universities. An academic program may take 4 to 6 years for holders of upper secondary or vocational secondary diploma. Otherwise, the program takes one to two years of training for holders of a college degree in the same major, Regardless of the form of training. An academic program consists of two parts: general subjects and broad professional subjects that equip students with a basically complete set of fundamental and professional knowledge, scientific working methods and abilities to apply theoretical knowledge in practical tasks. Students are prepared to adapt to the diversity of real occupations, to possess firm capacities to change various jobs or progress to higher education. Students are awarded with university degree upon graduation.

- Activities of further postgraduate training provided by academies and universities. This includes master’s programs for holders of university degrees to pursue in averagely 2 years. Academic programs equip learners with deep or interdisciplinary knowledge and skills. A doctoral program takes averagely 4 years for university graduates but 2 to 3 years for holders of master’s degrees. The doctoral programs equip graduate students with elevated theoretical and practical qualifications to conduct independent studies, to perform creative works, to solve scientific and technological issues and to give professional instructions.

855: Other education

This group includes the activities of general education and continuing vocational education and professional training. Instruction may be oral or written and may be provided in classrooms or by radio, television, Internet, or other means of communication.

The group also includes training camps and schools that provide instruction in athletic activities to groups or individuals, foreign language instruction, instruction in the arts, drama or music or other instruction or specialized training.

Exclusion: Educational activities described in groups 852 (Primary education), 853 (Secondary education) and 854 (Tertiary education)

8551 - 85510: Sports and recreation education

This class includes the provision of instruction in athletic activities to groups or individuals, such as by camps and schools. Overnight and day sports instruction camps are also included. This class does not include activities of academies, 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 organized.

The class also includes:

- Sports instruction (e.g. baseball, basketball, football, etc.);

- Sports instruction, camps;

- Cheerleading instruction;

- Gymnastics instruction;

- Riding instruction;

- Swimming instruction;

- Professional sports coaches, teachers and instructors;

- Martial arts instruction;

- Card game instruction;

- Yoga instruction.

Exclusion: Cultural education, under class 85520 (Cultural education).

8552 - 85520: Cultural education

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

The class also includes:

- Piano and other music instruction;

- Painting instruction;

- Dance instruction;

- Drama instruction;

- Fine arts instruction;

- Performing arts instruction;

- Photography instruction (except commercial activities).

8559 - 85590: Other education not elsewhere classified

This class includes the provision of instruction and specialized training, generally for adults, not comparable to the general education in groups 852 (Primary education) to 854 (Tertiary education). This class does not include activities of academies, colleges and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions, workplace, home, possibly through correspondence, television, Internet, in classrooms or by other means. Such instruction does not lead to a secondary diploma or undergraduate degree.

This class includes:

- Education by refresher course providers, which is not definable by level;

- Tutoring services;

- Academic preparation;

- Learning centers offering remedial courses;

- Professional examination review courses;

- Language instruction and conversational skills instruction;

- Speed reading instruction;

- Religious instruction;

- Schools organized by bodies of Vietnam Communist Party and authorities.

This class also includes:

- Driving training for non-driver learners;

- Flying training;

- Lifeguard training;

- Survival training;

- Public speaking training;

- Computer training.

Exclusion:

- Adult literacy programs, under class 85200 (Primary education), and general secondary education, under class 8531 (General secondary education);

- Driving schools for occupational drivers, under class 8532 (Vocational education);

- College, university and postgraduate education, under group 854 (Tertiary education).

856 - 8560 - 85600: Educational support activities

This class includes:

- Provision of non-instructional services that support educational processes or systems:

+ Educational consulting,

+ Educational guidance counseling services,

+ Educational testing evaluation services,

+ Educational testing services,

+ Organization of student exchange programs.

Exclusion: Research and experimental development on social sciences and humanities, under class 72200 (Research and experimental development on social sciences and humanities).

Q: HEALTH AND SOCIAL WORK ACTIVITIES

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

86: HEALTH ACTIVITIES

This division includes the activities of short-term or long-term hospitals, general or specialty medical, surgical, psychiatric and substance abuse hospitals, sanatoria, preventoria (tuberculosis), medical nursing homes, asylums, mental hospital institutions, rehabilitation centers, 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.

This division also includes the activities of medical consultation and treatment in the field of general and specialized medicine by general practitioners and medical specialists and surgeons. Dental practice activities of a general or specialized nature and orthodontic activities. Health activities not performed by hospitals or by practicing medical doctors but by paramedical practitioners legally recognized to treat patients.

861 - 8610: Hospital and clinic activities

86101: Hospital activities

This class includes:

- Activities of (general and specialized) hospitals, nursing homes, leprosaria and other medical institutions that conduct studies as well as provide treatment to inpatients;

- The activities are chiefly directed to inpatients and are carried out under the direct supervision of experienced medical doctors and medical practitioners; with services of medical and paramedical staff working in the same institutions, and with services of technical and laboratory facilities for diagnosing and treating patients.

Exclusion:

- Testing and inspection of all types of materials and products, except medications, under class 71200 (Technical testing and analysis);

- Veterinary activities, under class 75000 (Veterinary activities);

- Health activities for military personnel in the field, under class 84220 (National defense activities);

- Dental practice activities of a general or specialized nature, e.g. dentistry, pediatric dentistry; oral pathology and orthodontic activities, under class 86202 (Dental practice activities);

- Private consultants’ services to inpatients, under class 86201 (Medical practice activities);

- Drug testing, under class 86990 (Other health activities not elsewhere classified);

- Ambulance transport activities, under class 86990 (Other health activities not elsewhere classified);

- Other activities for human health, under class 86900 (Other health activities not elsewhere classified).

86102: Communal, ministerial and sectoral medical units

This class includes:

- Activities of communal or ward-level public health facilities such as medical service units (health stations), maternity houses, medical clinics, etc. or privately operated facilities on similar scale;

- Activities of medical clinics of the army, prisons, offices, schools and enterprises within the authority of ministries and authorities.

862 - 8620: Medical and dental practice activities

This class includes the activities of general and specialized medical clinics and dental clinics that chiefly provide diagnostic services and prescription treatment to outpatients through services of experienced medical doctors and medical practitioners.

86201: Medical practice activities

This class includes:

- Medical consultation and treatment in the field of general and specialized medicine by medical doctors, medical specialists and surgeons;

- Family planning centers providing medical treatment, such as sterilization and termination of pregnancy, without accommodation;

- These activities can be carried out in private practice, group practices and in hospital outpatient clinics, and in clinics such as those attached to enterprises, schools, nursing homes for the elderly, labor organizations, as well as in patients' homes;

- Private consultants' services to inpatients.

Exclusion:

- Inpatient hospital activities, under class 86101 (Hospital activities);

- Paramedical activities such as those of midwives, nurses and physiotherapists, under class 86990 (Other health activities not elsewhere classified).

86202: Dental practice activities

This class includes:

- Activities of dental clinics;

- Dental practice activities of a general or specialized nature, e.g. dentistry, pediatric dentistry; oral pathology;

- Orthodontic activities;

- Dental surgery activities;

- Dental consultation and care.

Exclusion: Production of artificial teeth, denture and prosthetic appliances by dental clinics, under class 32501 (Manufacture of medical and dental instruments and supplies).

869: Other health activities

8691 - 86910: Preventive medicine activities

This class includes the activities of central and local agencies that carry out propagandas on sanitary affairs for epidemic prevention, injection, prevention of social (i.e. veneral) diseases, prevention of HIV/AIDS, prevention of germ warfare, chemical or radiological warfare, etc.

Exclusion: activities of medical care facilities, under classes 86101 (Hospital activities), 86102 (Communal, ministerial and sectoral medical units), 86201 (Medical practice activities), 86202 (Dental practice activities) and 86990 (Other health activities not elsewhere classified), including even those that participate in sanitary activities for state-run epidemic prevention campaigns.

8692 - 86920: Orthopedic and rehabilitation centers

This class includes the activities of orthopedic and rehabilitation centers across the nation.

8699 - 86990: Other health activities not elsewhere classified

This class includes:

- Activities for human health not elsewhere classified, performed under supervision of nurses, midwives, physiotherapists or other paramedical practitioners in the field of optometry, hydrotherapy, medical massage, occupational therapy, speech therapy, chiropody, homeopathy, chiropractic, acupuncture or health care activities by medical practitioners not elsewhere classified;

- These activities may be carried out in health clinics such as those attached to enterprises, schools, nursing homes for the aged, labor organizations and fraternal organizations and in residential health facilities other than hospitals, as well as in own consulting rooms, patients' homes or elsewhere. The activities do not involve medical treatment.

This class also includes:

- Activities of dental paramedical personnel such as dental therapists, school dental nurses and dental hygienists, who may work remote from, but are periodically supervised by, the dentist;

- Activities of medical laboratories such as:

+ X-ray laboratories and other diagnostic imaging centers,

+ Blood analysis laboratories;

- Activities of blood banks, sperm banks, transplant organ banks, etc.

- Ambulance transport of patients by any mode of transport including airplanes. These services are often provided during a medical emergency.

Exclusion:

- Production of artificial teeth, denture and prosthetic appliances by dental laboratories, under class 32501 (Manufacture of medical and dental instruments and supplies).

- Transfer of patients, with neither equipment for lifesaving nor medical personnel, under divisions 49 (Land transport and transport via pipelines), 50 (Water transport) and 51 (Air transport);

- Non-medical testing, under class 71200 (Technical testing and analysis);

- Testing activities in the field of food hygiene, under class 71200 (Technical testing and analysis).

87: RESIDENTIAL CARE AND NURSING ACTIVITIES

This group includes the provision of residential care combined with either nursing, supervisory or other types of care as required by the residents. Accommodation facilities are a significant part of the care process and the care provided is a mix of health and social services with the health services being largely some level of nursing services.

871 - 8710: Nursing care facilities

This class includes the activities of nursing facilities and convalescent facilities providing inpatient services to people recovering, suffering poor health conditions or requiring examination and supervision by medical personnel, or undergoing physiotherapy, rehabilitation and rest.

87101: Nursing care facilities for wounded and sick soldiers

This class includes the activities of facilities providing nursing care to wounded and sick soldiers, persons entitled to wounded soldier's benefits and deprived of 81% or more capacity to work due to injuries, diseases or special circumstances that inhibit their living with family. Such individuals shall be put under care by provincial nursing care facilities adjacent to the residential location of their family.

87109: Other nursing care facilities

This class includes:

- Homes for the elderly with nursing care;

- Convalescent homes;

- Rest homes with nursing care;

- Nursing care facilities;

- Nursing homes.

Exclusion:

- In-home health care services, under division 86 (Health activities);

- Homes for the elderly without or with minimal nursing care, under class 87302 (Health care activities for the elderly);

- Social work activities with accommodation, such as orphanages or temporary homeless shelters, under class 87909 (Other residential care activities not elsewhere classified).

872 - 8720: Health care activities for mental retardation, mental illness and substance abuse

87201: Health care activities for mental retardation and mental illness

This class includes the provision of health care (but not licensed hospital care) to people with mental retardation and mental illness. Facilities provide room, meal, protective supervision and counseling and some health care. It also includes provision of care and treatment for patients with mental health issues.

This class also includes:

- Psychiatric convalescent homes;

- Residential homes for the delusioned and the emotionally disturbed;

- Mental retardation facilities;

- Mental health halfway houses.

Exclusion: Social work activities with accommodation, such as temporary homeless shelters, under class 87909 (Other residential care activities not elsewhere classified).

87202: Health care activities for substance abuse

This class includes:

- Provision of care (but not licensed hospital care) to people with substance abuse problems. Facilities provide room, meal, protective supervision and counseling and some health care. It also includes provision of residential care and treatment for patients with substance abuse issues;

- Facilities for treatment of alcoholism and drug addiction;

- Activities of drug addiction rehabilitation facilities providing patients recovering with: treatment, vocational training, re-integration into society.

873 - 8730: Health care activities for the persons having rendered meritorious services, the elderly and disabled not capable of self-care

87301: Health care activities for the persons having rendered meritorious services (except wounded and sick soldiers)

This class includes the activities of facilities providing health and nursing care to people who rendered meritorious services to the revolution.

Exclusion: Provision of health and nursing care to wounded and sick soldiers, under class 87101 (Nursing care facilities for wounded and sick soldiers).

87302: Health care activities for the elderly

This class includes the provision of care services for the elderly who are unable to fully care for themselves or who do not desire to live independently. The care typically includes room and 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.

This class also includes:

- Activities of assisted-living facilities;

- Continuing care activities for retired people;

- Homes for the elderly with minimal nursing care;

- Rest homes without nursing care.

Exclusion:

- Homes for the elderly with nursing care, under class 87109 (Other nursing care facilities);

- Social work activities with accommodation where medical treatment or accommodation is not an important element, under class 87909 (Other residential care activities not elsewhere classified).

87303: Health care activities for the disabled

This class includes the provision of care services to the disabled. The care typically includes room, meal, 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.

Exclusion: Social work activities with accommodation where medical treatment or accommodation is not an important element, under class 87909 (Other residential care activities not elsewhere classified).

879 - 8790: Other residential care activities

87901: Medical treatment and rehabilitation activities for prostitutes

This class includes the activities of facilities providing education, treatment, vocational training and social reintegration to prostitutes.

87909: Other residential care activities not elsewhere classified

This class includes:

- Provision of personal or residential care services for the elderly and disabled who are unable to fully care for themselves or who do not desire to live independently;

- Activities provided by governmental or private organizations on a round-the-clock basis directed to provide social assistance to children and special categories of persons with some limits on ability for self-care, but where medical treatment or education are not important elements, such as:

+ Orphanages,

+ Children's dormitories and boarding homes,

+ Temporary homeless shelters,

+ Institutions that provide care to unmarried mothers and their children.

Exclusion:

- Establishment and allocation of compulsory social security funds, under class 84300 (Compulsory social security);

- Nursing care facilities, under class 8710 (Nursing care facilities);

- Residential care activities for the elderly and disabled, under class 87302 (Health care activities for the elderly) and 87303 (Health care activities for the disabled);

- Adoption activities, under class 88900 (Other social work activities without accommodation);

- Short-term shelter activities for disaster victims, under class 88900 (Other social work activities without accommodation).

88: SOCIAL WORK ACTIVITIES WITHOUT ACCOMMODATION

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

881 - 8810: Social work activities without accommodation for the persons having rendered meritorious services, wounded and sick soldiers, the elderly and disabled

88101: Social work activities without accommodation for the persons having rendered meritorious services (except wounded and sick soldiers)

This class includes supports and assistance provided by public authorities, private organizations and individuals to the people having rendered meritorious services (except wounded and sick soldiers) through practical gratitude programs, such as giving gratitude houses, savings accounts, care, education, sponsorship, employment, etc. in order to help stabilizing the beneficiaries’ life.

88102: Social work activities without accommodation wounded and sick soldiers

This class includes supports and assistance provided by public authorities, private organizations and individuals to wounded and sick soldiers through practical gratitude programs, such as giving gratitude houses, savings accounts, care, education, sponsorship, employment, etc. in order to help stabilizing the beneficiaries’ life.

88103: Social work activities without accommodation for the elderly and disabled

This class includes social, counseling, welfare, referral and similar services which are aimed at the elderly and disabled in their homes or elsewhere and carried out by governmental authorities or by private organizations, national or local self-help organizations and by specialists providing counseling services:

- Visiting of the elderly and disabled;

- Day-care activities for the elderly and for handicapped adults;

- Vocational habilitation and rehabilitation activities for disabled persons whose education is limited.

Exclusion:

- Establishment and allocation of compulsory social security funds, under class 84300 (Compulsory social security);

- Activities similar to those described in this class, but including accommodation, under classes 87302 (Health care activities for the elderly) and 87303 (Health care activities for the disabled).

889 - 8890 - 88900: Other social work activities without accommodation

This class includes: Social, counseling, welfare, refugee services, referral and similar services which are aimed at individuals and families in their homes or elsewhere and carried out by governmental authorities or by private organizations, disaster recovery organizations, national or local self-help organizations and by specialists providing counseling services:

- Activities of protecting and orienting children and adolescents;

- Adoption activities;

- Activities of preventing violence against children and others;

- Counseling services for family finance, marital and family affairs, loan and lending;

- Community-based and neighborhood-based reciprocal activities;

- Relief activities for disaster victims, refugees, immigrants, etc. including provision of employment, temporary or permanent shelters;

- Vocational habilitation and rehabilitation activities for unemployed persons whose education is limited.

- Day-care social activities for homeless and physically ill people;

- Philanthropic activities such as funding or other activities that provide social assistance.

Exclusion:

- Establishment and allocation of compulsory social security funds, under class 84300 (Compulsory social security);

- Activities similar to those described in this class, but including accommodation, under class 87900 (Other residential care activities not elsewhere classified).

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

900 - 9000 - 90000: Creative, arts and entertainment activities

This class 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.

This class also includes:

- Organization of live theatrical presentations, concerts and opera or dance productions and other stage productions:

+ Activities of groups, circuses or companies, bands or orchestras,

+ Activities of individual artists such as authors, actors, directors, producers, musicians, speakers or show hosts, stage-set designers and builders, etc.,

+ Operation of concert and theatre halls and other arts facilities,

+ Activities of sculptors, painters, cartoonists, engravers, etchers, etc.

+ Activities of writers, for all subjects including fictional writing and technical writing, etc.,

+ Activities of independent journalists,

+ Restoring of works of art such as painting restoration, etc.;

- Activities of producers or contractors of arts live events, with or without facilities.

Exclusion:

- Restoring of stained glass windows, under class 23100 (Manufacture of glass and glass products);

- Manufacture of statues, other than artistic originals, under class 23960 (Cutting, shaping and finishing of stone);

- Restoring of organs and other historical musical instruments, under class 33190 (Repair of other equipment);

- Restoring of historical sites and buildings, under class 41000 (Construction of buildings);

- Motion picture and video production, under classes 5911 (Motion picture, video and television program production activities) , 5912 (Post-production activities) and 5913 (Motion picture, video and television program distribution activities);

- Operation of cinemas, under class 5914 (Motion picture projection activities);

- Activities of personal theatrical or artistic agents or agencies, under class 74909 (Other professional, scientific and technological activities not elsewhere classified);

- Casting activities, under class 78100 (Activities of employment agencies);

- Activities of ticket agencies, under class 79200 (Tourism promotion and operation support activities)

- Operation of museums of all kinds, under class 91020 (Conservation activities and museums);

- Sports, amusement and recreation activities, under division 93 (Sports activities, amusement and recreational activities);

- Restoring of furniture (except museum-type restoration), under class 95240 (Repair of furniture and home furnishings).

91: LIBRARIES, ARCHIVES, MUSEUMS AND OTHER CULTURAL ACTIVITIES

This division includes the activities of libraries and archives; operation of museums of all kinds, botanical and zoological gardens; 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.). Exclusion: Sports and recreation activities, such as the operation of bathing beaches and recreation parks, under division 93 (Sports, amusement and recreation activities).

910: Libraries, archives, museums and other cultural activities

9101 - 91010: Library and archives activities

This class includes the provision of books, newspapers, photos, documents and information by libraries and national archives, reading rooms and audiovisual facilities. The activities include specialized and non-specialized collecting, making of folders, searching of information on request, storing of books, newspapers, motion picture, discs, tapes, maps, etc. Such activities are intended for students, science researchers, politicians, members or the public.

9102 - 91020: Conservation activities and museums

This class includes the operation of museums of various types such as museums of revolution, history museums, art museums, science and technological museums, museums of jewellery, museums of ceramics, museums of costumes and furniture, architecture museums, etc. including the conservation of houses, historical sites and buildings.

Exclusion:

- Renovation and restoration of historical sites and buildings, under section G (Construction);

- Restoration of works of art and museum collection objects, under class 90000 (Creative, arts and entertainment activities);

- Activities of libraries and archives, under class 91010 (Library and archives activities);

9103 - 91030: Botanical and zoological gardens and nature reserves activities

This class includes:

- Operation of botanical and zoological gardens, including children’s zoos;

- Operation of nature reserves, including wildlife preservation, etc.

Exclusion:

- Landscape and gardening services, under class 81300 (Landscape care and maintenance service activities);

- Operation of sport fishing and hunting preserves, under class 93190 (Other sports activities).

92: LOTTERY, BETTING AND GAMBLING 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.

920: Lottery, betting and gambling activities

9200: Lottery, betting and gambling activities

92001: Lottery activities

This class includes the sale of lottery tickets.

92002: Betting and gambling activities

This class includes betting and gambling activities.

It includes:

- Exploitation of coin-operated gambling machines;

- Exploitation of coin-operated gaming machines;

- Operation of virtual gambling websites;

- Horse racing bookmaking and other betting operations;

- Off-track betting;

- Operation of casinos.

93: SPORTS, AMUSEMENT AND RECREATION ACTIVITIES

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

Exclusion: Dramatic arts, music and other arts and entertainment such as the production of live theatrical presentations, concerts and opera or dance productions and other stage productions, under division 90 (Creative, arts and entertainment activities).

931: Sports activities

This group includes the operation of sports facilities; activities of sports teams or clubs primarily participating in live sports events before paying audiences; independent athletes engaged in participating in live sporting or racing events before paying audiences; 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 specialized services to support participants in sports events or competitions; operators of arenas and stadiums; other activities of organizing, promoting or managing sports events, not elsewhere classified.

9311 - 93110: Operation of sports facilities

This class includes:

- Operation of facilities for indoor or outdoor sports events (open, closed or covered, with or without spectator seating):

+ Football, hockey, cricket and baseball stadiums,

+ Racetracks for auto, dog and horse races,

+ Swimming pools and stadiums,

+ Track and field stadiums,

+ Winter sports arenas and stadiums,

+ Boxing arenas,

+ Golf courses,

+ Bowling lanes;

- Organization and operation of outdoor or indoor sports events for professionals or amateurs by organizations with own facilities;

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

Exclusion:

- Leasing of recreation and sports equipment, under class 77210 (Leasing of sports and recreational goods);

- Park and beach activities, under class 93290 (Other amusement and recreation activities not elsewhere classified).

9312 - 93120: activities of sports clubs

This class includes:

- Activities of professional, semi-professional or amateur sports clubs, which give their members the opportunity to engage in sporting activities.

It includes:

- Football clubs;

- Bowling clubs;

- Swimming clubs;

- Golf clubs;

- Boxing clubs;

- Wrestling and body-building clubs;

- Winter sports clubs;

- Chess clubs;

- Track and field clubs;

- Shooting clubs.

Exclusion:

- Sports instruction by individual teachers and  trainers, under class 85510 (Sports and recreation education);

- Operation of sports facilities, under class 93110 (Operation of sports facilities);

- Organization and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with their own facilities, under class 93110 (Operation of sports facilities).

9319 - 93190: Other sports activities

This class includes:

- Activities of directors and organizers of sports events, with or without facilities;

- Activities of individual own-account sportsmen and athletes, referees, timekeepers, etc.;

- Activities of sports leagues and regulating bodies;

- Activities related to promotion of sporting events;

- Activities of racing stables, kennels and garages;

- Operation of sport hunting and fishing preserves;

- Support activities for sport or recreational fishing and hunting.

Exclusion:

- Leasing of sports equipment, under class 77210 (Leasing of sports and recreational goods);

- Activities of sport and game schools, under class 85510 (Sports and recreation education);

- Activities of sports instructors, teachers and coaches, under class 85510 (Sports and recreation education);

- Organization and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with or without their own facilities, under classes 93110 (Operation of sports facilities) or 93120 (Activities of sports clubs);

- Park and beach activities, under class 93290 (Other amusement and recreation activities not elsewhere classified).

932: Other 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 customers. It includes the operation of a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits and picnic grounds. This group excludes sports activities, dramatic arts, music and other arts and entertainment activities.

9321 - 93210: activities of amusement parks and theme parks

This class includes the activities of amusement parks or theme parks, including the operation of a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits and picnic grounds.

9329 - 93290: Other amusement and recreation activities not elsewhere classified

This class includes:

- Other amusement and recreation activities (except amusement parks and theme parks);

- Activities of recreation parks, beaches, including renting of facilities such as bathhouses, lockers, chairs, umbrella poles, etc.;

- Operation of recreational transport facilities, e.g. marinas;

- Leasing of leisure equipment as an integral part of recreational facilities;

- Operation of fairs and shows of a recreational nature;

- Operation of dance floors.

This class also includes the activities of directors or contractors of live events other than arts or sports events, with or without facilities.

Exclusion:

- Marine fishing, under classes 5011 (Coastal and sea passenger water transport) and 5021 (Inland passenger water transport);

- Provision of space and facilities for short stay by visitors in recreational parks and forests and campgrounds, under class 55902 (Trailer parks, tents and bivouac facilities);

- Beverage serving activities of discotheques, under class 5630 (Beverage serving activities);

- Climbers gardens, campgrounds, recreational camps, hunting and fishing camps, under class 55902 (Trailer parks, tents and bivouac facilities).

S: OTHER SERVICE ACTIVITIES

94: activities OF OTHER ASSOCIATIONS AND ORGANIZATIONS

This division includes the activities of organizations representing interests of specific groups or promoting ideas to the general public. These organizations usually have a constituency of members, but their activities may involve and benefit non-members as well. The primary breakdown of this division is determined by the purpose that these organizations serve, namely interests of employers, self-employed individuals and the scientific community under group 941 (Activities of business associations, employers and professional organizations), interests of employees under group 942 (Activities of trade unions) or promotion of religious, political, cultural, educational activities under group 949 (Activities of other organizations).

941: activities of business associations, employers and professional organizations

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

9411 - 94110: activities of business associations and employers organizations

This class includes:

- Activities of organizations whose members' interests focus on the development and prosperity of enterprises in a particular line of business or trade, including farming, or on the economic growth and climate of a particular geographical area or political subdivision without regard for the line of business.

- Activities of federations of such enterprises;

- Activities of chambers of commerce, guilds and similar organizations;

- Dissemination of information, representation before government agencies, public relations and labor negotiations.

Exclusion: activities of trade unions, under class 9420 (Activities of trade unions).

9412 - 94120: activities of professional organizations

This class includes:

- Activities of organizations whose members' interests focus on a particular field, such as medical associations, legal associations, accounting associations, engineering associations, architects associations, etc.;

- Activities of associations of specialists engaged in scientific, theoretical or cultural activities, such as associations of writers, painters, performers, journalists, etc.;

- Dissemination of information, establishment and supervision of standards of practice, representation before government agencies and labor negotiations;

This class also includes the activities of learned societies.

Exclusion: Education provided by these organizations, under division 85 (Education and training).

942 - 9420 -94200: activities of trade unions

This class includes the activities of trade unions in non-state-owned enterprises (e.g. labor federations). Activities of trade unions that defend the interests (e.g. salary, work hours, etc.) of member workers in enterprises where the workers engage in business activities.

Exclusion: activities of specialized trade unions chiefly funded by the government, under class 84130 (State management of specialized economic sectors).

949: activities of other organizations

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

9491 - 94910: activities of religious organizations

This class includes:

- Activities of religious organizations (e.g. Christianity, Buddhism, etc.) providing services directly to worshippers in churches, temples, pagodas, cathedrals or other places;

- Activities of organizations providing supplies to monasteries and convents;

- Religious retreat activities.

This class also includes religious funeral services.

Exclusion:

- Education provided by such organizations, under division 85 (Education and training);

- Health activities by such organizations, under division 86 (Health activities);

- Social work activities by such organizations, under divisions 87 (Residential care and nursing activities) and 88 (Social work activities without accommodation).

9499 - 94990: activities of other organizations not elsewhere classified

This class includes the activities of organizations of specific nature affiliated to members’ hobbies, which are organized voluntarily and funded by the members: football fan clubs, ornamental plant clubs, bird clubs, etc.

95: REPAIR OF COMPUTERS, PERSONAL AND HOUSEHOLD GOODS

This division includes the repair and maintenance of desktop computers, laptops, peripheral equipment such as storage devices and printers, etc. It also includes the repair of communications equipment such as fax machines, consumer electronics such as radios, cassette players, home appliances, footwear and genuine and imitation leather goods, furniture and home furnishings, clothing and other apparel, sporting goods, musical instruments, and other personal and household goods.

Exclusion: Repair of medical and diagnostic machines and imaging equipment, measuring and testing instruments, laboratory instruments, radar and sonar and supersonic equipment, under class 33130 (Repair of electronic and optical equipment).

951: Repair of computers and communication equipment

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

9511 - 95110: Repair of computers and peripheral equipment

This class includes:

- Repair of electronic equipment, such as computers and peripheral equipment;

- Desktop computers and laptop computers;

- Magnetic disk drivers and other storage devices;

- Optical disk drivers (CD-RW, CD-ROM, DVD-ROM, DVD-RW);

- Printers;

- Processing units:

- Keyboards;

- Mice, joysticks and trackballs;

- Internal and external modems;

- Dedicated computer terminals;

- Computer servers;

- Scanners, including bar code scanners;

- Smart card readers;

- Virtual reality helmets;

- Computer projectors.

This class also includes:

- Repair and maintenance of:

+ Input/output terminals such as automatic teller machines, point-of-sale terminals, not mechanically operated,

+ Hand-held computers.

Exclusion: Repair and maintenance of carrier equipment modems, under class 95120 (Repair of communication equipment);

9512 - 95120: Repair of communication equipment

This class includes the repair and maintenance of communications equipment such as:

- Wired telephones;

- Cellular phones;

- Carrier equipment modems;

- Fax machines;

- Communications transmission equipment;

- Two-way radios;

- Commercial TV and video cameras.

952: Repair of personal and household goods

This group includes the repair of personal and household goods.

9521 - 95210: Repair of audiovisual and consumer electronics

This class includes the repair and maintenance of audiovisual and consumer electronics:

- Television, radio, cassette players;

- Video players;

- CD players;

- Household-type video cameras.

9522 - 95220: Repair of household appliances and goods

This class includes the repair of household appliances and goods:

- Refrigerators, stoves, grills, washing machines, pressing machines, clothes dryers, air conditioners, etc.

- Garden equipment, trimmers, etc.

Exclusion:

- Repair of electrical hand tools, under class 33120 (Repair of machinery and equipment);

- Repair of central air conditioning systems, under class 43222 (Heating and air-conditioning installation).

9523 - 95230: Repair of footwear and leather goods

This class includes the repair of shoes, sandals, luggage and leather goods.

9524 - 95240: Repair of furniture and home furnishings

This class includes the repairing, restoring and refinishing of furniture, including office furnishings.

9529 - 95290: Repair of other personal and household goods

This class includes:

- Repair of bicycles;

- Repair of clothing;

- Repair of jewellery;

- Repair of watches, clocks, watch bands, watchcases, etc.;

- Repair of sporting goods (except sporting guns);

- Repair of musical instruments, books, other personal and household goods.

Exclusion:

- Industrial engraving of metals, under class 25920 (Machining, treatment and coating of metals);

- Repair of electrical hand tools, under class 33120 (Repair of machinery and equipment);

- Repair of sporting and recreational guns, under class 33120 (Repair of machinery and equipment);

- Repair of time clocks, time stamps, date stamps, time locks and similar time recording devices, under class 33130 (Repair of electronic and optical equipment).

96: OTHER PERSONAL SERVICE ACTIVITIES

961 - 9610 - 96100: Steambath, massage and health improvement services (except sports activities)

This class includes steambath, massage, tanning, non-invasive cosmetic procedures (stomach flattening, body contouring, etc.)

962 - 9620 - 96200: Washing and cleaning of textile and fur products

This class includes:

- Dry-cleaning, washing, laundering, etc. of clothing (including fur) and textiles, by hand or by machines;

- Laundry collection and delivery;

- Cleaning of rug, sheet cover, pillow, drapery and curtain, including collection and delivery of items to clients' premises.

This class also includes the repair and minor alteration of garments or other textile articles (e.g. re-buttoning, zipper replacement, etc.) when done in connection with cleaning.

Exclusion:

- Renting of wearing apparel other than protective clothing, even if cleaning of the clothing is an integral part of the renting activity, under class 7730 (Leasing of other machinery, equipment and tangible goods);

- Repair of clothing as an independent activity, under class 95290 (Repair of other personal and household goods).

963: Other personal service activities not elsewhere classified

9631 - 96310: Hairdressing and shampooing

This class includes:

- Hair cutting, washing, setting, drying, dyeing, straightening and other hairdressing activities for men and women;

- Shaving and beard trimming;

- Facial massage, manicure, pedicure, make-up, etc.

Exclusion: Manufacture of wigs, under class 32900 (Other manufacturing not elsewhere classified).

9632 - 96320: Funeral service activities

This class includes:

- Burial, incineration and electric cremation and related activities;

- Embalming and morticians’ activities and services for preparing the dead for burial, incineration or electric cremation;

- Funeral parlors’ services;

- Sale or renting of graves;

- Maintenance of cemeteries.

Exclusion: Religious funeral service activities, under class 94910 (Activities of religious organizations).

9633 - 96330: Wedding service activities

This class includes the activities of a social nature, such as marriage brokerage, organizing and servicing of weddings and engagement events, etc.

9639 - 96390: Other personal service activities not elsewhere classified

This class includes:

- Shoe shiners, porters, home maids;

- Pet care and training services;

- Concession operation of coin-operated service machines: weighing machines, blood pressure checking machines, etc.

Exclusion:

- Veterinary activities, under class 75000 (Veterinary activities);

- Activities of fitness and bodybuilding centers, under class 93110 (Operation of sports facilities).

T: ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; GOODS-PRODUCING AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE

97: ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS

970 - 9700 - 9700: ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS

This class includes:

- Activities of households as employers such as babysitters, cooks, butlers, gardeners, gatekeepers, caregivers for the elderly, chauffeurs, caretakers, tutors, governesses, secretaries, etc.;

- The employer states the household activity of personnel employed in censuses or studies, even though the employer is an individual. The product produced by this activity is intended for the employing household.

Exclusion: Provision of services such as cooking, gardening, etc. by independent service providers (companies or individuals), classified according to the type of service.

98: GOODS-PRODUCING AND SERVICE-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE

This division includes:

- Subsistence goods-producing and services-producing activities of households;

- Households should be classified here if it is possible to identify a primary activity for the subsistence activities of the household. If the household engages in market activities (i.e. producing goods for sale), it should be classified according to the primary market activity carried out under the standard industrial classification system.

981 - 9810 - 98100: Goods-producing activities of households for own use

This class includes subsistence goods-producing activities of households. The activities include rice farming and production of household goods such as: Baskets, clothing, hats and other goods for own subsistence. If households are also engaged in the production of marketed goods, they are classified to the appropriate goods-producing industry of Vietnam’s standard industrial classification system. If households are principally engaged in a specific goods-producing subsistence activity, they are classified to the goods-producing activity of households for own use.

982 - 9820 - 98200: Services-producing activities of households for own use

This class includes subsistence services-producing activities of households. These activities include cooking, teaching, caring for household members, transportation and other services produced by the household for its own subsistence. If households are also engaged in the production of marketed services, they are classified to the appropriate manufacturing industry of Vietnam’s standard industrial classification system. If households are principally engaged in a services-producing subsistence activity, they are classified to the services-producing activity of households for own use under this class.

U: ACTIVITIES OF INTERNATIONAL ORGANIZATIONS AND BODIES

99: ACTIVITIES OF INTERNATIONAL ORGANIZATIONS AND BODIES

990 - 9900 - 99000: activities of international organizations and bodies

This class includes the activities of international organizations such as the United Nations and the specialized agencies of the its system, regional bodies such as the International Monetary Fund, the World Bank, the Consumers International, the Organization for Economic Co-operation and Development, the Organization of Petroleum Exporting Countries, the European Communities, the European Free Trade Association, etc.

Exclusion: activities of diplomatic and consular missions by other countries.


------------------------------------------------------------------------------------------------------
This translation is made by LawSoft and for reference purposes only. Its copyright is owned by LawSoft and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 337/QD-BKH

Loại văn bảnQuyết định
Số hiệu337/QD-BKH
Cơ quan ban hành
Người ký
Ngày ban hành10/04/2007
Ngày hiệu lực10/04/2007
Ngày công báo...
Số công báo
Lĩnh vựcLĩnh vực khác
Tình trạng hiệu lựcCòn hiệu lực
Cập nhật13 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 337/QD-BKH

Lược đồ Decision 337/QD-BKH contents Vietnam standard industrial classification system


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị đính chính

        Văn bản đính chính

          Văn bản bị thay thế

            Văn bản hiện thời

            Decision 337/QD-BKH contents Vietnam standard industrial classification system
            Loại văn bảnQuyết định
            Số hiệu337/QD-BKH
            Cơ quan ban hànhBộ Kế hoạch và Đầu tư
            Người kýVõ Hồng Phúc
            Ngày ban hành10/04/2007
            Ngày hiệu lực10/04/2007
            Ngày công báo...
            Số công báo
            Lĩnh vựcLĩnh vực khác
            Tình trạng hiệu lựcCòn hiệu lực
            Cập nhật13 năm trước

            Văn bản thay thế

              Văn bản được dẫn chiếu

                Văn bản hướng dẫn

                  Văn bản được hợp nhất

                    Văn bản gốc Decision 337/QD-BKH contents Vietnam standard industrial classification system

                    Lịch sử hiệu lực Decision 337/QD-BKH contents Vietnam standard industrial classification system

                    • 10/04/2007

                      Văn bản được ban hành

                      Trạng thái: Chưa có hiệu lực

                    • 10/04/2007

                      Văn bản có hiệu lực

                      Trạng thái: Có hiệu lực