"nace2","Name","Level","Parent","Include","Include_Also","Exclude"
"01","Crop and animal production, hunting and related service activities","2","A",NA,"This division also includes service activities incidental to agriculture, as well as hunting, trapping and related activities.","Agricultural activities exclude any subsequent processing of the agricultural products (classified under divisions 10 and 11 (Manufacture of food products and beverages) and division 12 (Manufacture of tobacco products)), beyond that needed to prepare them for the primary markets. The preparation of products for the primary markets is included here.  The division excludes field construction (e.g. agricultural land terracing, drainage, preparing rice paddies etc.) classified in section F (Construction) and buyers and cooperative associations engaged in the marketing of farm products classified in section G. Also excluded is the landscape care and maintenance, which is classified in class 81.30."
"01.1","Growing of non-perennial crops","3","01",NA,NA,NA
"01.11","Growing of cereals (except rice), leguminous crops and oil seeds","4","01.1",NA,NA,"This class excludes: - growing of rice, see 01.12 - growing of sweet corn, see 01.13 - growing of maize for fodder, see 01.19 - growing of oleaginous fruits, see 01.26"
"01.12","Growing of rice","4","01.1",NA,NA,NA
"01.13","Growing of vegetables and melons, roots and tubers","4","01.1",NA,NA,"This class excludes: - growing of chillies, peppers (capsicum sop.) and other spices and aromatic crops, see 01.28 - growing of mushroom spawn, see 01.30"
"01.14","Growing of sugar cane","4","01.1",NA,NA,"This class excludes: - growing of sugar beet, see 01.13"
"01.15","Growing of tobacco","4","01.1",NA,NA,"This class excludes: - manufacture of tobacco products, see 12.00"
"01.16","Growing of fibre crops","4","01.1",NA,NA,NA
"01.19","Growing of other non-perennial crops","4","01.1",NA,NA,"This class excludes: - growing of non-perennial spices, aromatic, drug and pharmaceutical crops, see 01.28"
"01.2","Growing of perennial crops","3","01",NA,NA,NA
"01.21","Growing of grapes","4","01.2",NA,NA,"This class excludes: - manufacture of wine, see 11.02"
"01.22","Growing of tropical and subtropical fruits","4","01.2",NA,NA,NA
"01.23","Growing of citrus fruits","4","01.2",NA,NA,NA
"01.24","Growing of pome fruits and stone fruits","4","01.2",NA,NA,NA
"01.25","Growing of other tree and bush fruits and nuts","4","01.2",NA,NA,"This class excludes: - growing of coconuts, see 01.26"
"01.26","Growing of oleaginous fruits","4","01.2",NA,NA,"This class excludes: - growing of soya beans, groundnuts and other oil seeds, see 01.11"
"01.27","Growing of beverage crops","4","01.2",NA,NA,NA
"01.28","Growing of spices, aromatic, drug and pharmaceutical crops","4","01.2",NA,NA,NA
"01.29","Growing of other perennial crops","4","01.2",NA,NA,"This class excludes: - growing of flowers, production of cut flower buds and growing of flower seeds, see 01.19 - gathering of tree sap or rubber-like gums in the wild, see 02.30"
"01.3","Plant propagation","3","01",NA,NA,NA
"01.30","Plant propagation","4","01.3",NA,NA,"This class excludes: - growing of plants for the purpose of seed production, see 01.1, 01.2 - operation of forest tree nurseries, see 02.10"
"01.4","Animal production","3","01",NA,NA,"This group excludes:  - farm animal boarding and care, see 01.62 - production of hides and skins from slaughterhouses, see 10.11"
"01.41","Raising of dairy cattle","4","01.4",NA,NA,"This class excludes: - processing of milk, see 10.51"
"01.42","Raising of other cattle and buffaloes","4","01.4",NA,NA,NA
"01.43","Raising of horses and other equines","4","01.4",NA,NA,"This class excludes: - operation of racing and riding stables, see 93.19"
"01.44","Raising of camels and camelids","4","01.4",NA,NA,NA
"01.45","Raising of sheep and goats","4","01.4",NA,NA,"This class excludes: - sheep shearing on a fee or contract basis, see 01.62 - production of pulled wool, see 10.11 - processing of milk, see 10.51"
"01.46","Raising of swine/pigs","4","01.4",NA,NA,NA
"01.47","Raising of poultry","4","01.4",NA,NA,"This class excludes: - production of feathers or down, see 10.12"
"01.49","Raising of other animals","4","01.4",NA,NA,"This class excludes: - production of hides and skins originating from hunting and trapping, see 01.70 - operation of frog farms, crocodile farms, marine worm farms, see 03.21, 03.22 - operation of fish farms, see 03.21, 03.22 - boarding and training of pet animals, see 96.09 - raising and breeding of poultry, see 01.47"
"01.5","Mixed farming","3","01",NA,NA,NA
"01.50","Mixed farming","4","01.5",NA,NA,"This class excludes: - mixed crop farming, see groups 01.1 and 01.2 - mixed animal farming, see group 01.4"
"01.6","Support activities to agriculture and post-harvest crop activities","3","01",NA,"Also included are post-harvest crop activities, aimed at preparing agricultural products for the primary market.",NA
"01.61","Support activities for crop production","4","01.6",NA,"This class also includes: - provision of agricultural machinery with operators and crew","This class excludes: - post-harvest crop activities, see 01.63 - drainage of agricultural land, see 43.12 - landscape architecture, see 71.11 - activities of agronomists and agricultural economists, see 74.90 - landscape gardening, planting, see 81.30 - organisation of agricultural shows and fairs, see 82.30"
"01.62","Support activities for animal production","4","01.6",NA,"This class also includes: - activities of farriers","This class excludes: - provision of space for animal boarding only, see 68.20 - veterinary activities, see 75.00 - vaccination of animals, see 75.00 - rental of animals (e.g. herds), see 77.39 - pet boarding, see 96.09"
"01.63","Post-harvest crop activities","4","01.6",NA,NA,"This class excludes: - preparation of agricultural products by the producer, see corresponding class in groups 01.1, 01.2 or 01.3 - post-harvest activities aimed at improving the propagation quality of seed, see 01.64  - stemming and redrying of tobacco, see 12.00 - marketing activities of commission merchants and cooperative associations, see division 46 - wholesale of agricultural raw materials, see 46.2"
"01.64","Seed processing for propagation","4","01.6",NA,NA,"This class excludes: - growing of seeds, see groups 01.1 and 01.2 - processing of seeds to obtain oil, see 10.41 - research to develop or modify new forms of seeds, see 72.11"
"01.7","Hunting, trapping and related service activities","3","01",NA,NA,NA
"01.70","Hunting, trapping and related service activities","4","01.7",NA,"This class also includes: - land-based catching of sea mammals such as walrus and seal","This class excludes: - production of fur skins, reptile or bird skins from ranching operations, see group 01.49 - raising of game animals on ranching operations, see 01.4 - catching of whales, see 03.11 - production of hides and skins originating from slaughterhouses, see 10.11 - hunting for sport or recreation and related service activities, see 93.19 - service activities to promote hunting and trapping, see 94.99"
"02","Forestry and logging","2","A",NA,NA,"Excluded is further processing of wood beginning with sawmilling and planing of wood, see division 16."
"02.1","Silviculture and other forestry activities","3","02",NA,NA,NA
"02.10","Silviculture and other forestry activities","4","02.1",NA,NA,"This class excludes: - growing of Christmas trees, see 01.29 - operation of tree nurseries, except for forest trees, see 01.30 - gathering of mushrooms and other wild growing non-wood forest products, see 02.30 - production of wood chips and particles, see 16.10"
"02.2","Logging","3","02",NA,NA,NA
"02.20","Logging","4","02.2",NA,NA,"This class excludes: - growing of Christmas trees, see 01.29 - growing of standing timber: planting, replanting, transplanting, thinning and conserving of forests and timber tracts, see 02.10 - gathering of wild growing non-wood forest products, see 02.30 - production of wood chips and particles, see 16.10 - production of charcoal through distillation of wood, see 20.14"
"02.3","Gathering of wild growing non-wood products","3","02",NA,NA,NA
"02.30","Gathering of wild growing non-wood products","4","02.3",NA,NA,"This class excludes: - managed production of any of these products (except growing of cork trees), see division 01 - growing of mushrooms or truffles, see 01.13 - growing of berries or nuts, see 01.25 - gathering of fire wood, see 02.20 - production of wood chips, see 16.10"
"02.4","Support services to forestry","3","02",NA,NA,NA
"02.40","Support services to forestry","4","02.4",NA,NA,"This class excludes: - operation of forest tree nurseries, see 02.10 - draining of forestry land, see 43.12 - clearing of building sites, see 43.12"
"03","Fishing and aquaculture","2","A",NA,"Also included are activities that are normally integrated in the process of production for own account (e.g. seeding oysters for pearl production). Service activities incidental to marine or freshwater fishery or aquaculture are included in the related fishing or aquaculture activities.","This division does not include building and repairing of ships and boats (30.1, 33.15) and sport or recreational fishing activities (93.19). Processing of fish, crustaceans or molluscs is excluded, whether at land-based plants or on factory ships (10.20)."
"03.1","Fishing","3","03",NA,NA,NA
"03.11","Marine fishing","4","03.1",NA,"This class also includes: - activities of vessels engaged both in marine fishing and in processing and preserving of fish - gathering of other marine organisms and materials: natural pearls, sponges, coral and algae","This class excludes: - capturing of marine mammals, except whales, e.g. walruses, seals, see 01.70 - processing of whales on factory ships, see 10.11 - processing of fish, crustaceans and molluscs on factory ships or in factories ashore, see 10.20 - rental of pleasure boats with crew for sea and coastal water transport (e.g. for fishing cruises), see 50.10 - fishing inspection, protection and patrol services, see 84.24 - fishing practiced for sport or recreation and related services, see 93.19 - operation of sport fishing preserves, see 93.19"
"03.12","Freshwater fishing","4","03.1",NA,"This class also includes: - gathering of freshwater materials","This class excludes: - processing of fish, crustaceans and molluscs, see 10.20 - fishing inspection, protection and patrol services, see 84.24 - fishing practiced for sport or recreation and related services, see 93.19 - operation of sport fishing preserves, see 93.19"
"03.2","Aquaculture","3","03",NA,"In addition, ""aquaculture"" also encompasses individual, corporate or state ownership of the individual organisms throughout the rearing or culture stage, up to and including harvesting.",NA
"03.21","Marine aquaculture","4","03.2",NA,"This class also includes: - aquaculture activities in brackish waters - aquaculture activities in salt water filled tanks and reservoirs - operation of fish hatcheries (marine) - operation of marine worm farms","This class excludes: - frog farming, see 03.22 - operation of sport fishing preserves, see 93.19"
"03.22","Freshwater aquaculture","4","03.2",NA,NA,"This class excludes: - aquaculture activities in salt water filled tanks and reservoirs, see 03.21 - operation of sport fishing preserves, see 93.19"
"05","Mining of coal and lignite","2","B",NA,NA,"This division does not include coking (see 19.10), services incidental to coal or lignite mining (see 09.90) or the manufacture of briquettes (see 19.20)."
"05.1","Mining of hard coal","3","05",NA,NA,NA
"05.10","Mining of hard coal","4","05.1",NA,"This class also includes: - recovery of hard coal from culm banks","This class excludes: - lignite mining, see 05.20 - peat digging, see 08.92 - support activities for hard coal mining, see 09.90 - test drilling for coal mining, see 09.90 - coke ovens producing solid fuels, see 19.10 - manufacture of hard coal briquettes, see 19.20 - work performed to develop or prepare properties for coal mining, see 43.12"
"05.2","Mining of lignite","3","05",NA,NA,NA
"05.20","Mining of lignite","4","05.2",NA,NA,"This class excludes: - hard coal mining, see 05.10 - peat digging, see 08.92 - support activities for lignite mining, see 09.90 - test drilling for coal mining, see 09.90 - manufacture of lignite fuel briquettes, see 19.20 - work performed to develop or prepare properties for coal mining, see 43.12"
"06","Extraction of crude petroleum and natural gas","2","B",NA,NA,"This division excludes: - oil and gas field services, performed on a fee or contract basis, see 09.10 - oil and gas well exploration, see 09.10 - test drilling and boring, see 09.10 - refining of petroleum products, see 19.20 - geophysical, geologic and seismic surveying, see 71.12"
"06.1","Extraction of crude petroleum","3","06",NA,NA,NA
"06.10","Extraction of crude petroleum","4","06.1",NA,"This class also includes: - extraction of bituminous or oil shale and tar sand - production of crude petroleum from bituminous shale and sand - processes to obtain crude oils: decantation, desalting, dehydration, stabilisation etc.","This class excludes: - support activities for oil and natural gas extraction, see 09.10 - oil and gas exploration, see 09.10 - manufacture of refined petroleum products, see 19.20 - recovery of liquefied petroleum gases in the refining of petroleum, see 19.20 - operation of pipelines, see 49.50"
"06.2","Extraction of natural gas","3","06",NA,NA,NA
"06.20","Extraction of natural gas","4","06.2",NA,"This class also includes: - mining of hydrocarbon liquids, obtained through liquefaction or pyrolysis","This class excludes: - support activities for oil and natural gas extraction, see 09.10 - oil and gas exploration, see 09.10 - recovery of liquefied petroleum gases in the refining of petroleum, see 19.20 - manufacture of industrial gases, see 20.11 - operation of pipelines, see 49.50"
"07","Mining of metal ores","2","B",NA,"This division also includes: - ore dressing and beneficiating operations, such as crushing, grinding, washing, drying, sintering, calcining or leaching ore, gravity separation or flotation operations","This division excludes: - roasting of iron pyrites, see 20.13 - production of aluminium oxide, see 24.42 - operation of blast furnaces, see division 24"
"07.1","Mining of iron ores","3","07",NA,NA,NA
"07.10","Mining of iron ores","4","07.1",NA,NA,"This class excludes: - extraction and preparation of pyrites and pyrrhotite (except roasting), see 08.91"
"07.2","Mining of non-ferrous metal ores","3","07",NA,NA,NA
"07.21","Mining of uranium and thorium ores","4","07.2",NA,NA,"This class excludes: - enrichment of uranium and thorium ores, see 20.13 - production of uranium metal from pitchblende or other ores, see 24.46 - smelting and refining of uranium, see 24.46"
"07.29","Mining of other non-ferrous metal ores","4","07.2",NA,NA,"This class excludes: - mining and preparation of uranium and thorium ores, see 07.21 - production of aluminium oxide, see 24.42 - production of mattes of copper or of nickel, see 24.44, 24.45"
"08","Other mining and quarrying","2","B",NA,NA,"This division does not include processing (except crushing, grinding, cutting, cleaning, drying, sorting and mixing) of the minerals extracted."
"08.1","Quarrying of stone, sand and clay","3","08",NA,NA,NA
"08.11","Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate","4","08.1",NA,NA,"This class excludes: - mining of chemical and fertiliser minerals, see 08.91 - production of calcined dolomite, see 23.52 - cutting, shaping and finishing of stone outside quarries, see 23.70"
"08.12","Operation of gravel and sand pits; mining of clays and kaolin","4","08.1",NA,NA,"This class excludes: - mining of bituminous sand, see 06.10"
"08.9","Mining and quarrying n.e.c.","3","08",NA,NA,NA
"08.91","Mining of chemical and fertiliser minerals","4","08.9",NA,"This class also includes: - guano mining","This class excludes: - extraction of salt, see 08.93 - roasting of iron pyrites, see 20.13 - manufacture of synthetic fertilisers and nitrogen compounds, see 20.15"
"08.92","Extraction of peat","4","08.9",NA,NA,"This class excludes: - service activities incidental to peat mining, see 09.90 - manufacture of peat briquettes, see 19.20 - manufacture of potting soil mixtures of peat, natural soil, sands, clays, fertiliser minerals etc., see 20.15 - manufacture of articles of peat, see 23.99"
"08.93","Extraction of salt","4","08.9",NA,NA,"This class excludes: - processing of salt into food-grade salt, e.g. iodised salt, see 10.84 - potable water production by evaporation of saline water, see 36.00"
"08.99","Other mining and quarrying n.e.c.","4","08.9",NA,NA,NA
"09","Mining support service activities","2","B",NA,NA,NA
"09.1","Support activities for petroleum and natural gas extraction","3","09",NA,NA,NA
"09.10","Support activities for petroleum and natural gas extraction","4","09.1",NA,"This class also includes: - oil and gas field fire fighting services","This class excludes: - service activities performed by operators of oil or gas fields, see 06.10, 06.20 - specialised repair of mining machinery, see 33.12 - liquefaction and regasification of natural gas for purpose of transport, done off the mine site, see 52.21 - geophysical, geologic and seismic surveying, see 71.12"
"09.9","Support activities for other mining and quarrying","3","09",NA,NA,NA
"09.90","Support activities for other mining and quarrying","4","09.9",NA,NA,"This class excludes: - operating mines or quarries on a contract or fee basis, see division 05, 07 or 08 - specialised repair of mining machinery, see 33.12 - geophysical surveying services, on a contract or fee basis, see 71.12"
"10","Manufacture of food products","2","C",NA,NA,"This division does not include the preparation of meals for immediate consumption, such as in restaurants."
"10.1","Processing and preserving of meat and production of meat products","3","10",NA,NA,NA
"10.11","Processing and preserving of meat","4","10.1",NA,"This class also includes: - slaughtering and processing of whales on land or on specialised vessels - production of hides and skins originating from slaughterhouses, including fellmongery - rendering of lard and other edible fats of animal origin - processing of animal offal - production of pulled wool","This class excludes: - rendering of edible poultry fats, see 10.12 - packaging of meat, see 82.92"
"10.12","Processing and preserving of poultry meat","4","10.1",NA,"This class also includes: - production of feathers and down","This class excludes: - packaging of meat, see 82.92"
"10.13","Production of meat and poultry meat products","4","10.1",NA,NA,"This class excludes: - manufacture of prepared frozen meat and poultry dishes, see 10.85 - manufacture of soup containing meat, see 10.89 - wholesale trade of meat, see 46.32 - packaging of meat, see 82.92"
"10.2","Processing and preserving of fish, crustaceans and molluscs","3","10",NA,NA,NA
"10.20","Processing and preserving of fish, crustaceans and molluscs","4","10.2",NA,"This class also includes: - activities of vessels engaged only in the processing and preserving of fish - processing of seaweed","This class excludes: - processing and preserving of fish on vessels engaged in fishing, see 03.11 - processing of whales on land or specialised vessels, see 10.11 - production of oils and fats from marine material, see 10.41 - manufacture of prepared frozen fish dishes, see 10.85 - manufacture of fish soups, see 10.89"
"10.3","Processing and preserving of fruit and vegetables","3","10",NA,NA,NA
"10.31","Processing and preserving of potatoes","4","10.3",NA,"This class also includes: - industrial peeling of potatoes",NA
"10.32","Manufacture of fruit and vegetable juice","4","10.3",NA,"This class also includes: - production of concentrates from fresh fruits and vegetables",NA
"10.39","Other processing and preserving of fruit and vegetables","4","10.3",NA,"This class also includes: - manufacture of perishable prepared foods of fruit and vegetables, such as:   • salads; mixed salads, packaged   • peeled or cut vegetables   • tofu (bean curd)","This class excludes: - manufacture of fruit or vegetable juices, see 10.32 - manufacture of flour or meal of dried leguminous vegetables, see 10.61 - preservation of fruit and nuts in sugar, see 10.82 - manufacture of prepared vegetable dishes, see 10.85 - manufacture of artificial concentrates, see 10.89"
"10.4","Manufacture of vegetable and animal oils and fats","3","10",NA,NA,NA
"10.41","Manufacture of oils and fats","4","10.4",NA,"This class also includes: - manufacture of non-edible animal oils and fats - extraction of fish and marine mammal oils - production of cotton linters, oilcakes and other residual products of oil production","This class excludes: - rendering and refining of lard and other edible animal fats, see 10.11 - manufacture of margarine, see 10.42 - wet corn milling, see 10.62 - manufacture of corn oil, see 10.62 - production of essential oils, see 20.53 - treatment of oil and fats by chemical processes, see 20.59"
"10.42","Manufacture of margarine and similar edible fats","4","10.4",NA,NA,NA
"10.5","Manufacture of dairy products","3","10",NA,NA,NA
"10.51","Operation of dairies and cheese making","4","10.5",NA,NA,"This class excludes: - production of raw milk (cattle), see 01.41 - production of raw milk (sheep, goats, horses, asses, camels, etc.), see 01.43, 01.44, 01.45 - manufacture of non-dairy milk and cheese substitutes, see 10.89"
"10.52","Manufacture of ice cream","4","10.5",NA,NA,"This class excludes: - activities of ice cream parlours, see 56.10"
"10.6","Manufacture of grain mill products, starches and starch products","3","10",NA,"Also included in this group are the wet milling of corn and vegetables and the manufacture of starch and starch products.",NA
"10.61","Manufacture of grain mill products","4","10.6",NA,NA,"This class excludes: - manufacture of potato flour and meal, see 10.31 - wet corn milling, see 10.62"
"10.62","Manufacture of starches and starch products","4","10.6",NA,NA,"This class excludes: - manufacture of lactose (milk sugar), see 10.51 - production of cane or beet sugar, see 10.81"
"10.7","Manufacture of bakery and farinaceous products","3","10",NA,NA,NA
"10.71","Manufacture of bread; manufacture of fresh pastry goods and cakes","4","10.7",NA,NA,"This class excludes: - manufacture of dry bakery products, see 10.72 - manufacture of pastas, see 10.73 - heating up of bakery items for immediate consumption, see division 56"
"10.72","Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes","4","10.7",NA,NA,"This class excludes: - manufacture of potato snacks, see 10.31"
"10.73","Manufacture of macaroni, noodles, couscous and similar farinaceous products","4","10.7",NA,NA,"This class excludes: - manufacture of prepared couscous dishes, see 10.85 - manufacture of soup containing pasta, see 10.89"
"10.8","Manufacture of other food products","3","10",NA,NA,NA
"10.81","Manufacture of sugar","4","10.8",NA,NA,"This class excludes: - manufacture of glucose, glucose syrup, maltose, see 10.62"
"10.82","Manufacture of cocoa, chocolate and sugar confectionery","4","10.8",NA,NA,"This class excludes: - manufacture of sucrose sugar, see 10.81"
"10.83","Processing of tea and coffee","4","10.8",NA,"This class also includes: - manufacture of herb infusions (mint, vervain, chamomile etc.)","This class excludes: - manufacture of inulin, see 10.62 - manufacture of spirits, beer, wine and soft drinks, see division 11 - preparation of botanical products for pharmaceutical use, see 21.20"
"10.84","Manufacture of condiments and seasonings","4","10.8",NA,"This class also includes: - processing of salt into food-grade salt, e.g. iodised salt","This class excludes: - growing of spice crops, see 01.28"
"10.85","Manufacture of prepared meals and dishes","4","10.8",NA,"This class also includes: - manufacture of local and national dishes","This class excludes: - manufacture of fresh foods or foods with less than two ingredients, see corresponding class in division 10 - manufacture of perishable prepared foods, see 10.89 - retail sale of prepared meals and dishes in stores, see 47.11, 47.29 - wholesale of prepared meals and dishes, see 46.38 - activities of food service contractors, see 56.29"
"10.86","Manufacture of homogenised food preparations and dietetic food","4","10.8",NA,NA,NA
"10.89","Manufacture of other food products n.e.c.","4","10.8",NA,"This class also includes: - manufacture of yeast - manufacture of extracts and juices of meat, fish, crustaceans or molluscs - manufacture of non-dairy milk and cheese substitutes - manufacture of egg products, egg albumin - manufacture of artificial concentrates","This class excludes: - manufacture of perishable prepared foods of fruit and vegetables, see 10.39 - manufacture of frozen pizza, see 10.85 - manufacture of spirits, beer, wine and soft drinks, see division 11"
"10.9","Manufacture of prepared animal feeds","3","10",NA,NA,NA
"10.91","Manufacture of prepared feeds for farm animals","4","10.9",NA,"This class also includes: - treatment of slaughter waste to produce animal feeds","This class excludes: - production of fishmeal for animal feed, see 10.20 - production of oilseed cake, see 10.41 - activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 10.41), grain milling residues (see 10.61) etc."
"10.92","Manufacture of prepared pet foods","4","10.9",NA,"This class also includes: - treatment of slaughter waste to produce animal feeds","This class excludes: - production of fishmeal for animal feed, see 10.20 - production of oilseed cake, see 10.41 - activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 10.41), grain milling residues (see 10.61) etc."
"11","Manufacture of beverages","2","C",NA,NA,"This division excludes: - production of fruit and vegetable juices, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and mate products, see 10.83"
"11.0","Manufacture of beverages","3","11",NA,NA,NA
"11.01","Distilling, rectifying and blending of spirits","4","11.0",NA,NA,"This class excludes: - manufacture of non-distilled alcoholic beverages, see 11.02-11.06 - manufacture of synthetic ethyl alcohol, see 20.14 - manufacture of ethyl alcohol from fermented materials, see 20.14 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)"
"11.02","Manufacture of wine from grape","4","11.0",NA,"This class also includes: - blending, purification and bottling of wine - manufacture of low or non-alcoholic wine","This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)"
"11.03","Manufacture of cider and other fruit wines","4","11.0",NA,"This class also includes: - manufacture of mead and mixed beverages containing fruit wines","This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)"
"11.04","Manufacture of other non-distilled fermented beverages","4","11.0",NA,NA,"This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)"
"11.05","Manufacture of beer","4","11.0",NA,"This class also includes: - manufacture of low alcohol or non-alcoholic beer",NA
"11.06","Manufacture of malt","4","11.0",NA,NA,NA
"11.07","Manufacture of soft drinks; production of mineral waters and other bottled waters","4","11.0",NA,NA,"This class excludes: - production of fruit and vegetable juice, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and maté products, see 10.83 - manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.05 - manufacture of non-alcoholic wine, see 11.02 - manufacture of non-alcoholic beer, see 11.05 - manufacture of ice, see 35.30 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)"
"12","Manufacture of tobacco products","2","C",NA,NA,NA
"12.0","Manufacture of tobacco products","3","12",NA,NA,NA
"12.00","Manufacture of tobacco products","4","12.0",NA,"This class also includes: - stemming and redrying of tobacco","This class excludes: - growing or preliminary processing of tobacco, see 01.15, 01.63"
"13","Manufacture of textiles","2","C",NA,NA,NA
"13.1","Preparation and spinning of textile fibres","3","13",NA,NA,NA
"13.10","Preparation and spinning of textile fibres","4","13.1",NA,"This class also includes: - manufacture of paper yarn","This class excludes: - preparatory operations carried out in combination with agriculture, see division 01 - retting of plants bearing vegetable textile fibres (jute, flax, coir etc.), see 01.16 - cotton ginning, see 01.63 - manufacture of synthetic or artificial fibres and tows, manufacture of single yarns (including high-tenacity yarn and yarn for carpets) of synthetic or artificial fibres, see 20.60 - manufacture of glass fibres, see 23.14"
"13.2","Weaving of textiles","3","13",NA,NA,NA
"13.20","Weaving of textiles","4","13.2",NA,"This class also includes: - manufacture of woven pile or chenille fabrics, terry towelling, gauze etc. - manufacture of woven fabrics of glass fibres - manufacture of woven carbon and aramid threads - manufacture of imitation fur by weaving","This class excludes: - manufacture of knitted and crocheted fabrics, see 13.91 - manufacture of textile floor coverings, see 13.93 - manufacture of non-woven fabrics, see 13.95 - manufacture of narrow fabrics, see 13.96 - manufacture of felts, see 13.99"
"13.3","Finishing of textiles","3","13",NA,NA,NA
"13.30","Finishing of textiles","4","13.3",NA,"This class also includes: - bleaching of jeans - pleating and similar work on textiles - waterproofing, coating, rubberising, or impregnating purchased garments","This class excludes: - manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent, see 22.19"
"13.9","Manufacture of other textiles","3","13",NA,NA,NA
"13.91","Manufacture of knitted and crocheted fabrics","4","13.9",NA,"This class also includes: - manufacture of imitation fur by knitting","This class excludes: - manufacture of net and window furnishing type fabrics of lace knitted on Raschel or similar machines, see 13.99 - manufacture of knitted and crocheted apparel, see 14.39"
"13.92","Manufacture of made-up textile articles, except apparel","4","13.9",NA,"This class also includes: - manufacture of the textile part of electric blankets - manufacture of hand-woven tapestries","This class excludes: - manufacture of textile articles for technical use, see 13.96"
"13.93","Manufacture of carpets and rugs","4","13.9",NA,"This class also includes: - manufacture of needle-loom felt floor coverings","This class excludes: - manufacture of mats and matting of plaiting materials, see 16.29 - manufacture of floor coverings of cork, see 16.29 - manufacture of resilient floor coverings, such as vinyl, linoleum, see 22.23"
"13.94","Manufacture of cordage, rope, twine and netting","4","13.9",NA,NA,"This class excludes: - manufacture of hairnets, see 14.19 - manufacture of wire rope, see 25.93 - manufacture of landing nets for sports fishing, see 32.30"
"13.95","Manufacture of non-wovens and articles made from non-wovens, except apparel","4","13.9",NA,NA,NA
"13.96","Manufacture of other technical and industrial textiles","4","13.9",NA,NA,"This class excludes: - manufacture of transmission or conveyor belts of textile fabric, yarn or cord impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent, see 22.19 - manufacture of plates or sheets of cellular rubber or plastic combined with textiles for reinforcing purposes only, see 22.19, 22.21 - manufacture of cloth of woven metal wire, see 25.93"
"13.99","Manufacture of other textiles n.e.c.","4","13.9",NA,NA,"This class excludes: - manufacture of needle-loom felt floor coverings, see 13.93 - manufacture of textile wadding and articles of wadding: sanitary towels, tampons etc., see 17.22"
"14","Manufacture of wearing apparel","2","C",NA,"Division 14 also includes the fur industry (fur skins and wearing apparel).",NA
"14.1","Manufacture of wearing apparel, except fur apparel","3","14",NA,NA,NA
"14.11","Manufacture of leather clothes","4","14.1",NA,NA,"This class excludes: - manufacture of fur wearing apparel, see 14.20 - manufacture of leather sports gloves and sports headgear, see 32.30 - manufacture of fire resistant and protective safety clothing, see 32.99"
"14.12","Manufacture of workwear","4","14.1",NA,NA,"This class excludes: - manufacture of footwear, see 15.20 - manufacture of fire resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29"
"14.13","Manufacture of other outerwear","4","14.1",NA,"This class also includes: - custom tailoring - manufacture of parts of the products listed","This class excludes: - manufacture of wearing apparel of fur skins (except headgear), see 14.20 - manufacture of wearing apparel of rubber or plastics not assembled by stitching but merely sealed together, see 22.19, 22.29 - manufacture of fire resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29"
"14.14","Manufacture of underwear","4","14.1",NA,NA,"This class excludes: - repair of wearing apparel, see 95.29"
"14.19","Manufacture of other wearing apparel and accessories","4","14.1",NA,"This class also includes: - manufacture of headgear of fur skins - manufacture of footwear of textile material without applied soles - manufacture of parts of the products listed","This class excludes: - manufacture of sports headgear, see 32.30 - manufacture of safety headgear (except sports headgear), see 32.99 - manufacture of fire resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29"
"14.2","Manufacture of articles of fur","3","14",NA,NA,NA
"14.20","Manufacture of articles of fur","4","14.2",NA,NA,"This class excludes: - production of raw fur skins, see 01.4, 01.70 - production of raw hides and skins, see 10.11 - manufacture of imitation furs (long-hair cloth obtained by weaving or knitting), see 13.20, 13.91 - manufacture of fur hats, see 14.19 - manufacture of apparel trimmed with fur, see 14.19 - dressing and dyeing of fur, see 15.11 - manufacture of boots or shoes containing fur parts, see 15.20"
"14.3","Manufacture of knitted and crocheted apparel","3","14",NA,NA,NA
"14.31","Manufacture of knitted and crocheted hosiery","4","14.3",NA,NA,NA
"14.39","Manufacture of other knitted and crocheted apparel","4","14.3",NA,NA,"This class excludes: - manufacture of knitted and crocheted fabrics, see 13.91 - manufacture of hosiery, see 14.31"
"15","Manufacture of leather and related products","2","C",NA,"It also includes the manufacture of similar products from other materials (imitation leathers or leather substitutes), such as rubber footwear, textile luggage etc. The products made from leather substitutes are included here, since they are made in ways similar to those in which leather products are made (e.g. luggage) and are often produced in the same unit.",NA
"15.1","Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur","3","15",NA,NA,NA
"15.11","Tanning and dressing of leather; dressing and dyeing of fur","4","15.1",NA,NA,"This class excludes: - production of hides and skins as part of ranching, see 01.4 - production of hides and skins as part of slaughtering, see 10.11 - manufacture of leather apparel, see 14.11 - manufacture of imitation leather not based on natural leather, see 22.19, 22.29"
"15.12","Manufacture of luggage, handbags and the like, saddlery and harness","4","15.1",NA,NA,"This class excludes: - manufacture of leather wearing apparel, see 14.11 - manufacture of leather gloves and hats, see 14.19 - manufacture of footwear, see 15.20 - manufacture of saddles for bicycles, see 30.92 - manufacture of precious metal watch bands, see 32.12 - manufacture of non-precious metal watch bands, see 32.13 - manufacture of linemen's safety belts and other belts for occupational use, see 32.99"
"15.2","Manufacture of footwear","3","15",NA,NA,NA
"15.20","Manufacture of footwear","4","15.2",NA,NA,"This class excludes: - manufacture of footwear of textile material without applied soles, see 14.19 - manufacture of wooden shoe parts (e.g. heels and lasts), see 16.29 - manufacture of rubber boot and shoe heels and soles and other rubber footwear parts, see 22.19 - manufacture of plastic footwear parts, see 22.29 - manufacture of ski-boots, see 32.30 - manufacture of orthopaedic shoes, see 32.50"
"16","Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials","2","C",NA,NA,"This division does not include the manufacture of furniture (31.0), or the installation of wooden fittings and the like (43.32, 43.33, 43.39)."
"16.1","Sawmilling and planing of wood","3","16",NA,NA,NA
"16.10","Sawmilling and planing of wood","4","16.1",NA,"This class also includes: - drying of wood - impregnation or chemical treatment of wood with preservatives or other materials","This class excludes: - logging and production of wood in the rough, see 02.20 - manufacture of veneer sheets thin enough for use in plywood, boards and panels, see 16.21 - manufacture of shingles and shakes, beadings and mouldings, see 16.23 - manufacture of fire logs or pressed wood, see 16.29"
"16.2","Manufacture of products of wood, cork, straw and plaiting materials","3","16",NA,NA,NA
"16.21","Manufacture of veneer sheets and wood-based panels","4","16.2",NA,NA,NA
"16.22","Manufacture of assembled parquet floors","4","16.2",NA,NA,"This class excludes: - manufacture of unassembled wooden floors, see 16.10"
"16.23","Manufacture of other builders' carpentry and joinery","4","16.2",NA,NA,"This class excludes: - manufacture of kitchen cabinets, bookcases, wardrobes etc., see 31.01, 31.02, 31.09 - manufacture of wood partitions, free standing, see 31.01, 31.02, 31.09"
"16.24","Manufacture of wooden containers","4","16.2",NA,NA,"This class excludes: - manufacture of luggage, see 15.12 - manufacture of cases of plaiting material, see 16.29"
"16.29","Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials","4","16.2",NA,NA,"This class excludes: - manufacture of mats or matting of textile materials, see 13.92 - manufacture of luggage, see 15.12 - manufacture of wooden footwear, see 15.20 - manufacture of matches, see 20.51 - manufacture of clock cases, see 26.52 - manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94 - manufacture of furniture, see 31.0 - manufacture of wooden toys, see 32.40 - manufacture of brushes and brooms, see 32.91 - manufacture of coffins, see 32.99 - manufacture of cork life preservers, see 32.99"
"17","Manufacture of paper and paper products","2","C",NA,NA,NA
"17.1","Manufacture of pulp, paper and paperboard","3","17",NA,NA,NA
"17.11","Manufacture of pulp","4","17.1",NA,NA,NA
"17.12","Manufacture of paper and paperboard","4","17.1",NA,"This class also includes: - further processing of paper and paperboard:   • coating, covering and impregnation of paper and paperboard   • manufacture of crêped or crinkled paper   • manufacture of laminates and foils, if laminated with paper or paperboard - manufacture of handmade paper - manufacture of newsprint and other printing or writing paper - manufacture of cellulose wadding and webs of cellulose fibres - manufacture of carbon paper or stencil paper in rolls or large sheets","This class excludes: - manufacture of corrugated paper and paperboard, see 17.21 - manufacture of further-processed articles of paper, paperboard or pulp, see 17.22, 17.23, 17.24, 17.29 - manufacture of coated or impregnated paper, where the coating or impregnant is the main ingredient, see class in which the manufacture of the coating or impregnant is classified - manufacture of abrasive paper, see 23.91"
"17.2","Manufacture of articles of paper and paperboard","3","17",NA,NA,NA
"17.21","Manufacture of corrugated paper and paperboard and of containers of paper and paperboard","4","17.2",NA,NA,"This class excludes: - manufacture of envelopes, see 17.23 - manufacture of moulded or pressed articles of paper pulp (e.g. boxes for packing eggs, moulded pulp paper plates), see 17.29"
"17.22","Manufacture of household and sanitary goods and of toilet requisites","4","17.2",NA,NA,"This class excludes: - manufacture of cellulose wadding, see 17.12"
"17.23","Manufacture of paper stationery","4","17.2",NA,NA,"This class excludes: - printing on paper products, see 18.1"
"17.24","Manufacture of wallpaper","4","17.2",NA,NA,"This class excludes: - manufacture of paper or paperboard in bulk, see 17.12 - manufacture of plastic wallpaper, see 22.29"
"17.29","Manufacture of other articles of paper and paperboard","4","17.2",NA,NA,"This class excludes: - manufacture of playing cards, see 32.40 - manufacture of games and toys of paper or paperboard, see 32.40"
"18","Printing and reproduction of recorded media","2","C",NA,"This division also includes the reproduction of recorded media, such as compact discs, video recordings, software on discs or tapes, records etc.","This division excludes publishing activities (see section J)."
"18.1","Printing and service activities related to printing","3","18",NA,NA,NA
"18.11","Printing of newspapers","4","18.1",NA,"This class also includes: - printing of other periodicals, appearing at least four times a week","This class excludes: - publishing of printed matter, see 58.1 - photocopying of documents, see 82.19"
"18.12","Other printing","4","18.1",NA,"This class also includes: - printing on labels or tags (lithographic, gravure printing, flexographic printing, other)","This class excludes: - manufacture of stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic, see 17.23 - publishing of printed matter, see 58.1"
"18.13","Pre-press and pre-media services","4","18.1",NA,NA,"This class excludes: - specialised design activities, see 74.10"
"18.14","Binding and related services","4","18.1",NA,NA,NA
"18.2","Reproduction of recorded media","3","18",NA,NA,NA
"18.20","Reproduction of recorded media","4","18.2",NA,NA,"This class excludes: - reproduction of printed matter, see 18.11, 18.12 - publishing of software, see 58.2 - production and distribution of motion pictures, video tapes and movies on DVD or similar media, see 59.11, 59.12, 59.13 - reproduction of motion picture film for theatrical distribution, see 59.12 - production of master copies for records or audio material, see 59.20"
"19","Manufacture of coke and refined petroleum products","2","C",NA,"This division also includes the manufacture for own account of characteristic products (e.g. coke, butane, propane, petrol, kerosene, fuel oil etc.) as well as processing services (e.g. custom refining).","Not included is the manufacture of such gases in other units (20.14), manufacture of industrial gases (20.11), extraction of natural gas (methane, ethane, butane or propane) (06.20), and manufacture of fuel gas, other than petroleum gases (e.g. coal gas, water gas, producer gas, gasworks gas) (35.21).  The manufacture of petrochemicals from refined petroleum is classified in division 20."
"19.1","Manufacture of coke oven products","3","19",NA,NA,NA
"19.10","Manufacture of coke oven products","4","19.1",NA,NA,"This class excludes: - manufacture of coal fuel briquettes, see 19.20"
"19.2","Manufacture of refined petroleum products","3","19",NA,NA,NA
"19.20","Manufacture of refined petroleum products","4","19.2",NA,"This class also includes: - manufacture of peat briquettes - manufacture of hard-coal and lignite fuel briquettes",NA
"20","Manufacture of chemicals and chemical products","2","C",NA,NA,NA
"20.1","Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms","3","20",NA,NA,NA
"20.11","Manufacture of industrial gases","4","20.1",NA,NA,"This class excludes: - extraction of methane, ethane, butane or propane, see 06.20 - manufacture of fuel gases such as ethane, butane or propane in a petroleum refinery, see 19.20 - manufacture of gaseous fuels from coal, waste etc., see 35.21"
"20.12","Manufacture of dyes and pigments","4","20.1",NA,"This class also includes: - manufacture of products of a kind used as fluorescent brightening agents or as luminophores","This class excludes: - manufacture of prepared dyes and pigments, see 20.30"
"20.13","Manufacture of other inorganic basic chemicals","4","20.1",NA,"This class also includes: - enrichment of uranium and thorium ores","This class excludes: - manufacture of industrial gases, see 20.11 - manufacture of nitrogenous fertilisers and nitrogen compounds, see 20.15 - manufacture of ammonia, see 20.15 - manufacture of ammonium chloride, see 20.15 - manufacture of nitrites and nitrates of potassium, see 20.15 - manufacture of ammonium carbonates, see 20.15 - manufacture of aromatic distilled water, see 20.53 - manufacture of basic metals, see division 24"
"20.14","Manufacture of other organic basic chemicals","4","20.1",NA,NA,"This class excludes: - manufacture of plastics in primary forms, see 20.16 - manufacture of synthetic rubber in primary forms, see 20.17 - manufacture of crude glycerol, see 20.41 - manufacture of natural essential oils, see 20.53 - manufacture of salicylic and O-acetylsalicylic acids, see 21.10"
"20.15","Manufacture of fertilisers and nitrogen compounds","4","20.1",NA,"This class also includes: - manufacture of potting soil with peat as main constituent - manufacture of potting soil mixtures of natural soil, sand, clays and minerals","This class excludes: - mining of guano, see 08.91 - manufacture of agrochemical products, such as pesticides, see 20.20"
"20.16","Manufacture of plastics in primary forms","4","20.1",NA,"This class also includes: - manufacture of cellulose and its chemical derivatives","This class excludes: - manufacture of artificial and synthetic fibres, filaments and yarn, see 20.60 - shredding of plastic products, see 38.32"
"20.17","Manufacture of synthetic rubber in primary forms","4","20.1",NA,NA,NA
"20.2","Manufacture of pesticides and other agrochemical products","3","20",NA,NA,NA
"20.20","Manufacture of pesticides and other agrochemical products","4","20.2",NA,NA,"This class excludes: - manufacture of fertilisers and nitrogen compounds, see 20.15"
"20.3","Manufacture of paints, varnishes and similar coatings, printing ink and mastics","3","20",NA,NA,NA
"20.30","Manufacture of paints, varnishes and similar coatings, printing ink and mastics","4","20.3",NA,NA,"This class excludes: - manufacture of dyestuffs and pigments, see 20.12 - manufacture of writing and drawing ink, see 20.59"
"20.4","Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations","3","20",NA,NA,NA
"20.41","Manufacture of soap and detergents, cleaning and polishing preparations","4","20.4",NA,NA,"This class excludes: - manufacture of separate, chemically defined compounds, see 20.13, 20.14 - manufacture of glycerol, synthesised from petroleum products, see 20.14 - manufacture of cosmetic soap, see 20.42"
"20.42","Manufacture of perfumes and toilet preparations","4","20.4",NA,NA,"This class excludes: - extraction and refining of natural essential oils, see 20.53"
"20.5","Manufacture of other chemical products","3","20",NA,NA,NA
"20.51","Manufacture of explosives","4","20.5",NA,"This class also includes: - manufacture of matches",NA
"20.52","Manufacture of glues","4","20.5",NA,NA,"This class excludes: - manufacture of gelatines and its derivates, see 20.59"
"20.53","Manufacture of essential oils","4","20.5",NA,NA,"This class excludes: - manufacture of synthetic aromatic products, see 20.14 - manufacture of perfumes and toilet preparations, see 20.42"
"20.59","Manufacture of other chemical products n.e.c.","4","20.5",NA,"This class also includes: - manufacture of writing and drawing ink","This class excludes: - manufacture of chemically defined products in bulk, see 20.13, 20.14 - manufacture of distilled water, 20.13 - manufacture of other organic basic chemicals, see 20.14 - manufacture of printing ink, see 20.30 - manufacture of asphalt-based adhesives, see 23.99"
"20.6","Manufacture of man-made fibres","3","20",NA,NA,NA
"20.60","Manufacture of man-made fibres","4","20.6",NA,NA,"This class excludes: - spinning of synthetic or artificial fibres, see 13.10 - manufacture of yarns made of man-made staple, see 13.10"
"21","Manufacture of basic pharmaceutical products and pharmaceutical preparations","2","C",NA,"This also includes the manufacture of medicinal chemical and botanical products.",NA
"21.1","Manufacture of basic pharmaceutical products","3","21",NA,NA,NA
"21.10","Manufacture of basic pharmaceutical products","4","21.1",NA,"This class also includes: - manufacture of chemically pure sugars - processing of glands and manufacture of extracts of glands etc.",NA
"21.2","Manufacture of pharmaceutical preparations","3","21",NA,NA,NA
"21.20","Manufacture of pharmaceutical preparations","4","21.2",NA,"This class also includes: - manufacture of medical impregnated wadding, gauze, bandages, dressings etc. - preparation of botanical products (grinding, grading, milling) for pharmaceutical use","This class excludes: - manufacture of herb infusions (mint, vervain, chamomile etc.), see 10.83 - manufacture of dental fillings and dental cement, see 32.50 - manufacture of bone reconstruction cements, see 32.50 - manufacture of surgical drapes, see 32.50 - wholesale of pharmaceuticals, see 46.46 - retail sale of pharmaceuticals, see 47.73 - research and development for pharmaceuticals and biotech pharmaceuticals, see 72.1 - packaging of pharmaceuticals, see 82.92"
"22","Manufacture of rubber and plastic products","2","C",NA,NA,NA
"22.1","Manufacture of rubber products","3","22",NA,NA,NA
"22.11","Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres","4","22.1",NA,NA,"This class excludes: - manufacture of tube repair materials, see 22.19 - tyre and tube repair, fitting or replacement, see 45.20"
"22.19","Manufacture of other rubber products","4","22.1",NA,"This class also includes: - manufacture of rubber repair materials - manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent - manufacture of rubber waterbed mattresses - manufacture of rubber bathing caps and aprons - manufacture of rubber wet suits and diving suits - manufacture of rubber sex articles","This class excludes: - manufacture of tyre cord fabrics, see 13.96 - manufacture of apparel of elastic fabrics, see 14.14, 14.19 - manufacture of rubber footwear, see 15.20 - manufacture of glues and adhesives based on rubber, see 20.52 - manufacture of ""camelback"" strips, see 22.11 - manufacture of inflatable rafts and boats, see 30.11, 30.12 - manufacture of mattresses of uncovered cellular rubber, see 31.03 - manufacture of rubber sports requisites, except apparel, see 32.30 - manufacture of rubber games and toys (including children's wading pools, inflatable children rubber boats, inflatable rubber animals, balls and the like), see 32.40 - reclaiming of rubber, see 38.32"
"22.2","Manufacture of plastics products","3","22",NA,NA,NA
"22.21","Manufacture of plastic plates, sheets, tubes and profiles","4","22.2",NA,NA,"This class excludes: - manufacture of plastics in primary forms, see 20.16 - manufacture of articles of synthetic or natural rubber, see 22.1"
"22.22","Manufacture of plastic packing goods","4","22.2",NA,NA,"This class excludes: - manufacture of luggage and handbags of plastic, see 15.12"
"22.23","Manufacture of builders' ware of plastic","4","22.2",NA,NA,NA
"22.29","Manufacture of other plastic products","4","22.2",NA,NA,"This class excludes: - manufacture of plastic luggage, see 15.12 - manufacture of plastic footwear, see 15.20 - manufacture of plastic furniture, see 31.01, 31.02, 31.09 - manufacture of mattresses of uncovered cellular plastic, see 31.03 - manufacture of plastic sports requisites, see 32.30 - manufacture of plastic games and toys, see 32.40 - manufacture of plastic medical and dental appliances, see 32.50 - manufacture of plastic ophthalmic goods, see 32.50 - manufacture of plastics hard hats and other personal safety equipment of plastics, see 32.99"
"23","Manufacture of other non-metallic mineral products","2","C",NA,"The manufacture of shaped and finished stone and other mineral products is also included in this division.",NA
"23.1","Manufacture of glass and glass products","3","23",NA,NA,NA
"23.11","Manufacture of flat glass","4","23.1",NA,NA,NA
"23.12","Shaping and processing of flat glass","4","23.1",NA,NA,NA
"23.13","Manufacture of hollow glass","4","23.1",NA,NA,"This class excludes: - manufacture of glass toys, see 32.40"
"23.14","Manufacture of glass fibres","4","23.1",NA,NA,"This class excludes: - manufacture of woven fabrics of glass yarn, see 13.20 - manufacture of fibre optic cable for data transmission or live transmission of images, see 27.31"
"23.19","Manufacture and processing of other glass, including technical glassware","4","23.1",NA,NA,"This class excludes: - manufacture of optical elements optically worked, see 26.70 - manufacture of syringes and other medical laboratory equipment, see 32.50"
"23.2","Manufacture of refractory products","3","23",NA,NA,NA
"23.20","Manufacture of refractory products","4","23.2",NA,"This class also includes: - manufacture of refractory articles containing magnesite, dolomite or chromite",NA
"23.3","Manufacture of clay building materials","3","23",NA,NA,NA
"23.31","Manufacture of ceramic tiles and flags","4","23.3",NA,NA,"This class excludes: - manufacture of artificial stone (e.g. cultured marble), see 22.23 - manufacture of refractory ceramic products, see 23.20 - manufacture of ceramic bricks and roofing tiles, see 23.32"
"23.32","Manufacture of bricks, tiles and construction products, in baked clay","4","23.3",NA,NA,"This class excludes: - manufacture of refractory ceramic products, see 23.20 - manufacture of non-structural non-refractory ceramic products, see 23.4"
"23.4","Manufacture of other porcelain and ceramic products","3","23",NA,NA,NA
"23.41","Manufacture of ceramic household and ornamental articles","4","23.4",NA,NA,"This class excludes: - manufacture of imitation jewellery, see 32.13 - manufacture of ceramic toys, see 32.40"
"23.42","Manufacture of ceramic sanitary fixtures","4","23.4",NA,NA,"This class excludes: - manufacture of refractory ceramic goods, see 23.20 - manufacture of ceramic building materials, see 23.3"
"23.43","Manufacture of ceramic insulators and insulating fittings","4","23.4",NA,NA,"This class excludes: - manufacture of refractory ceramic goods, see 23.20"
"23.44","Manufacture of other technical ceramic products","4","23.4",NA,NA,"This class excludes: - manufacture of artificial stone (e.g. cultured marble), see 22.23 - manufacture of refractory ceramic goods, see 23.20 - manufacture of ceramic building materials, see 23.3"
"23.49","Manufacture of other ceramic products","4","23.4",NA,NA,"This class excludes: - manufacture of ceramic sanitary fixtures, see 23.42 - manufacture of artificial teeth, see 32.50"
"23.5","Manufacture of cement, lime and plaster","3","23",NA,NA,NA
"23.51","Manufacture of cement","4","23.5",NA,NA,"This class excludes: - manufacture of refractory mortars, concrete etc., see 23.20 - manufacture of ready-mixed and dry-mix concrete and mortars, see 23.63, 23.64 - manufacture of articles of cement, see 23.69 - manufacture of cements used in dentistry, see 32.50"
"23.52","Manufacture of lime and plaster","4","23.5",NA,"This class also includes: - manufacture of calcined dolomite","This class excludes: - manufacture of articles of plaster, see 23.62, 23.69"
"23.6","Manufacture of articles of concrete, cement and plaster","3","23",NA,NA,NA
"23.61","Manufacture of concrete products for construction purposes","4","23.6",NA,NA,NA
"23.62","Manufacture of plaster products for construction purposes","4","23.6",NA,NA,NA
"23.63","Manufacture of ready-mixed concrete","4","23.6",NA,NA,"This class excludes: - manufacture of refractory cements, see 23.20"
"23.64","Manufacture of mortars","4","23.6",NA,NA,"This class excludes: - manufacture of refractory mortars, see 23.20 - manufacture of dry-mixed concrete and mortars, see 23.63"
"23.65","Manufacture of fibre cement","4","23.6",NA,NA,NA
"23.69","Manufacture of other articles of concrete, plaster and cement","4","23.6",NA,NA,NA
"23.7","Cutting, shaping and finishing of stone","3","23",NA,NA,NA
"23.70","Cutting, shaping and finishing of stone","4","23.7",NA,NA,"This class excludes: - activities carried out by operators of quarries, e.g. production of rough cut stone, see 08.11 - production of millstones, abrasive stones and similar products, see 23.9"
"23.9","Manufacture of abrasive products and non-metallic mineral products n.e.c.","3","23",NA,NA,NA
"23.91","Production of abrasive products","4","23.9",NA,NA,NA
"23.99","Manufacture of other non-metallic mineral products n.e.c.","4","23.9",NA,NA,"This class excludes: - manufacture of glass wool and non-woven glass wool products, see 23.14 - manufacture of graphite electrodes, see 27.90 - manufacture of carbon or graphite gaskets, see 28.29"
"24","Manufacture of basic metals","2","C",NA,"This division also includes the manufacture of metal alloys and super-alloys by introducing other chemical elements to pure metals. The output of smelting and refining, usually in ingot form, is used in rolling, drawing and extruding operations to make products such as plate, sheet, strip, bars, rods, wire or tubes, pipes and hollow profiles, and in molten form to make castings and other basic metal products.",NA
"24.1","Manufacture of basic iron and steel and of ferro-alloys","3","24",NA,NA,NA
"24.10","Manufacture of basic iron and steel and of ferro-alloys","4","24.1",NA,NA,"This class excludes: - cold drawing of bars, see 24.31"
"24.2","Manufacture of tubes, pipes, hollow profiles and related fittings, of steel","3","24",NA,NA,NA
"24.20","Manufacture of tubes, pipes, hollow profiles and related fittings, of steel","4","24.2",NA,NA,"This class excludes - manufacture of seamless tubes and pipes of steel by centrifugally casting, see 24.52"
"24.3","Manufacture of other products of first processing of steel","3","24",NA,NA,NA
"24.31","Cold drawing of bars","4","24.3",NA,NA,"This class excludes: - drawing of wire, see 24.34"
"24.32","Cold rolling of narrow strip","4","24.3",NA,NA,NA
"24.33","Cold forming or folding","4","24.3",NA,NA,NA
"24.34","Cold drawing of wire","4","24.3",NA,NA,"This class excludes: - drawing of bars and solid sections of steel, see 24.31 - manufacture of derived wire products, see 25.93"
"24.4","Manufacture of basic precious and other non-ferrous metals","3","24",NA,NA,NA
"24.41","Precious metals production","4","24.4",NA,"This class also includes: - manufacture of wire of these metals by drawing - manufacture of precious metal foil laminates","This class excludes: - casting of non-ferrous metals, see 24.53, 24.54 - manufacture of precious metal jewellery, see 32.12"
"24.42","Aluminium production","4","24.4",NA,"This class also includes: - manufacture of wire of these metals by drawing - production of aluminium oxide (alumina) - production of aluminium wrapping foil - manufacture of aluminium foil laminates made from aluminium foil as primary component","This class excludes: - casting of non-ferrous metals, see 24.53, 24.54"
"24.43","Lead, zinc and tin production","4","24.4",NA,"This class also includes: - manufacture of wire of these metals by drawing - production of tin foil","This class excludes: - casting of non-ferrous metals, see 24.53, 24.54"
"24.44","Copper production","4","24.4",NA,"This class also includes: - manufacture of wire of these metals by drawing","This class excludes: - casting of non-ferrous metals, see 24.53, 24.54"
"24.45","Other non-ferrous metal production","4","24.4",NA,"This class also includes: - manufacture of wire of these metals by drawing","This class excludes: - casting of non-ferrous metals, see 24.53, 24.54"
"24.46","Processing of nuclear fuel","4","24.4",NA,NA,NA
"24.5","Casting of metals","3","24",NA,NA,"This group excludes: - manufacture of finished cast products such as:   • boilers and radiators, see 25.21   • cast household items, see 25.99"
"24.51","Casting of iron","4","24.5",NA,NA,NA
"24.52","Casting of steel","4","24.5",NA,NA,NA
"24.53","Casting of light metals","4","24.5",NA,NA,NA
"24.54","Casting of other non-ferrous metals","4","24.5",NA,NA,NA
"25","Manufacture of fabricated metal products, except machinery and equipment","2","C",NA,"The manufacture of weapons and ammunition is also included in this division.","This division excludes: - specialised repair and maintenance activities, see 33.1 - specialised installation of manufactured goods produced in this division in buildings, such as central heating boilers, see 43.22"
"25.1","Manufacture of structural metal products","3","25",NA,NA,NA
"25.11","Manufacture of metal structures and parts of structures","4","25.1",NA,NA,"This class excludes: - manufacture of parts for marine or power boilers, see 25.30 - manufacture of assembled railway track fixtures, see 25.99 - manufacture of sections of ships, see 30.11"
"25.12","Manufacture of doors and windows of metal","4","25.1",NA,NA,NA
"25.2","Manufacture of tanks, reservoirs and containers of metal","3","25",NA,NA,NA
"25.21","Manufacture of central heating radiators and boilers","4","25.2",NA,NA,"This class excludes: - manufacture of electrical ovens and water heaters, see 27.51"
"25.29","Manufacture of other tanks, reservoirs and containers of metal","4","25.2",NA,NA,"This class excludes: - manufacture of metal casks, drums, cans, pails, boxes etc. of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92 - manufacture of transport containers, see 29.20 - manufacture of tanks (armoured military vehicles), see 30.40"
"25.3","Manufacture of steam generators, except central heating hot water boilers","3","25",NA,NA,NA
"25.30","Manufacture of steam generators, except central heating hot water boilers","4","25.3",NA,"This class also includes: - pipe system construction comprising further processing of tubes generally to make pressure pipes or pipe systems together with the associated design and construction work","This class excludes: - manufacture of central heating hot-water boilers and radiators, see 25.21 - manufacture of boiler-turbine sets, see 28.11 - manufacture of isotope separators, see 28.99"
"25.4","Manufacture of weapons and ammunition","3","25",NA,NA,NA
"25.40","Manufacture of weapons and ammunition","4","25.4",NA,"This class also includes: - manufacture of hunting, sporting or protective firearms and ammunition - manufacture of explosive devices such as bombs, mines and torpedoes","This class excludes: - manufacture of percussion caps, detonators or signalling flares, see 20.51 - manufacture of cutlasses, swords, bayonets etc., see 25.71 - manufacture of armoured vehicles for the transport of banknotes or valuables, see 29.10 - manufacture of space vehicles, see 30.30 - manufacture of tanks and other fighting vehicles, see 30.40"
"25.5","Forging, pressing, stamping and roll-forming of metal; powder metallurgy","3","25",NA,NA,NA
"25.50","Forging, pressing, stamping and roll-forming of metal; powder metallurgy","4","25.5",NA,NA,"This class excludes: - production of metal powder, see 24.1, 24.4"
"25.6","Treatment and coating of metals; machining","3","25",NA,NA,NA
"25.61","Treatment and coating of metals","4","25.6",NA,NA,"This class excludes: - activities of farriers, see 01.62 - printing onto metals, see 18.12 - metal coating of plastics, see 22.29 - rolling precious metals onto base metals or other metals, see 24.41, 24.42, 24.43, 24.44 - ""while-you-wait"" engraving services, see 95.29"
"25.62","Machining","4","25.6",NA,NA,"This class excludes: - activities of farriers, see 01.62"
"25.7","Manufacture of cutlery, tools and general hardware","3","25",NA,NA,NA
"25.71","Manufacture of cutlery","4","25.7",NA,NA,"This class excludes: - manufacture of hollowware (pots, kettles etc.), dinnerware (bowls, platters etc.) or flatware (plates, saucers etc.), see 25.99 - manufacture of cutlery of precious metal, see 32.12"
"25.72","Manufacture of locks and hinges","4","25.7",NA,NA,NA
"25.73","Manufacture of tools","4","25.7",NA,NA,"This class excludes: - manufacture of power-driven hand tools, see 28.24 - manufacture of ingot moulds, see 28.91"
"25.9","Manufacture of other fabricated metal products","3","25",NA,NA,NA
"25.91","Manufacture of steel drums and similar containers","4","25.9",NA,NA,"This class excludes: - manufacture of tanks and reservoirs, see 25.2"
"25.92","Manufacture of light metal packaging","4","25.9",NA,NA,NA
"25.93","Manufacture of wire products, chain and springs","4","25.9",NA,NA,"This class excludes: - manufacture of clock or watch springs, see 26.52 - manufacture of wire and cable for electricity transmission, see 27.32 - manufacture of power transmission chain, see 28.15"
"25.94","Manufacture of fasteners and screw machine products","4","25.9",NA,NA,NA
"25.99","Manufacture of other fabricated metal products n.e.c.","4","25.9",NA,NA,"This class excludes: - manufacture of swords, bayonets, see 25.71 - manufacture of shopping carts, see 30.99 - manufacture of metal furniture, see 31.01, 31.02, 31.09 - manufacture of sports goods, see 32.30 - manufacture of games and toys, see 32.40"
"26","Manufacture of computer, electronic and optical products","2","C",NA,"The division also contains the manufacture of consumer electronics, measuring, testing and navigating equipment, irradiation, electromedical and electrotherapeutic equipment, optical instruments and equipment, and the manufacture of magnetic and optical media.",NA
"26.1","Manufacture of electronic components and boards","3","26",NA,NA,NA
"26.11","Manufacture of electronic components","4","26.1",NA,"This class also includes: - manufacture of printer cables, monitor cables, USB cables, connectors etc.","This class excludes: - printing of smart cards, see 18.12 - manufacture of computer and television displays, see 26.20, 26.40 - manufacture of modems (carrier equipment), see 26.30 - manufacture of X-ray tubes and similar irradiation devices, see 26.60 - manufacture of optical equipment and instruments, see 26.70 - manufacture of similar devices for electrical applications, see division 27 - manufacture of fluorescent ballasts, see 27.11 - manufacture of electrical relays, see 27.12 - manufacture of electrical wiring devices, see 27.33 - manufacture of complete equipment is classified elsewhere based on complete equipment classification"
"26.12","Manufacture of loaded electronic boards","4","26.1",NA,NA,"This class excludes: - printing of smart cards, see 18.12 - manufacture of bare printed circuit boards, see 26.11"
"26.2","Manufacture of computers and peripheral equipment","3","26",NA,NA,NA
"26.20","Manufacture of computers and peripheral equipment","4","26.2",NA,"This class also includes: - manufacture of computer terminals, like automatic teller machines (ATM's), point-of-sale (POS) terminals, not mechanically operated - manufacture of multi-function office equipment performing two or more of following functions: printing, scanning, copying, faxing","This class excludes: - reproduction of recorded media (computer media, sound, video, etc.), see 18.20 - manufacture of electronic components and electronic assemblies used in computers and peripherals, see 26.1 - manufacture of internal/external computer modems, see 26.12 - manufacture of interface cards, modules and assemblies, see 26.12 - manufacture of loaded electronic boards, see 26.12 - manufacture of modems, carrier equipment, see 26.30 - manufacture of digital communication switches, data communications equipment (e.g. bridges, routers, gateways), see 26.30 - manufacture of consumer electronic devices, such as CD players and DVD players, see 26.40 - manufacture of television monitors and displays, see 26.40 - manufacture of video game consoles, see 26.40 - manufacture of blank optical and magnetic media for use with computers or other devices, see 26.80"
"26.3","Manufacture of communication equipment","3","26",NA,NA,NA
"26.30","Manufacture of communication equipment","4","26.3",NA,NA,"This class excludes: - manufacture of electronic components and subassemblies used in communications equipment, including internal/external computer modems, see 26.1 - manufacture of loaded electronic boards, see 26.12 - manufacture of computers and computer peripheral equipment, see 26.20 - manufacture of consumer audio and video equipment, see 26.40 - manufacture of GPS devices, see 26.51 - manufacture of electronic scoreboards, see 27.90 - manufacture of traffic lights, see 27.90"
"26.4","Manufacture of consumer electronics","3","26",NA,NA,NA
"26.40","Manufacture of consumer electronics","4","26.4",NA,NA,"This class excludes: - reproduction of recorded media (computer media, sound, video, etc.), see 18.2 - manufacture of computer peripheral devices and computer monitors, see 26.20 - manufacture of telephone answering machines, see 26.30 - manufacture of paging equipment, see 26.30 - manufacture of remote control devices (radio and infrared), see 26.30 - manufacture of broadcast studio equipment such as reproduction equipment, transmitting and receiving antennas, commercial video cameras, see 26.30  - manufacture of antennas, see 26.30 - manufacture of digital cameras, see 26.70 - manufacture of electronic games with fixed (non-replaceable) software, see 32.40"
"26.5","Manufacture of instruments and appliances for measuring, testing and navigation; watches and clocks","3","26",NA,NA,NA
"26.51","Manufacture of instruments and appliances for measuring, testing and navigation","4","26.5",NA,NA,"This class excludes: - manufacture of telephone answering machines, see 26.30 - manufacture of irradiation equipment, see 26.60 - manufacture of optical positioning equipment, see 26.70 - manufacture of dictating machines, see 28.23 - manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures etc., see 28.29 - manufacture of medical thermometers, see 32.50 - installation of industrial process control equipment, see 33.20"
"26.52","Manufacture of watches and clocks","4","26.5",NA,NA,"This class excludes: - manufacture of non-metal watch bands (textile, leather, plastic), see 15.12 - manufacture of watch bands of precious metal, see 32.12 - manufacture of watch bands of non-precious metal, see 32.13"
"26.6","Manufacture of irradiation, electromedical and electrotherapeutic equipment","3","26",NA,NA,NA
"26.60","Manufacture of irradiation, electromedical and electrotherapeutic equipment","4","26.6",NA,"This class also includes: - manufacture of food and milk irradiation equipment","This class excludes: - manufacture of tanning beds, see 27.90"
"26.7","Manufacture of optical instruments and photographic equipment","3","26",NA,NA,NA
"26.70","Manufacture of optical instruments and photographic equipment","4","26.7",NA,NA,"This class excludes: - manufacture of computer projectors, see 26.20 - manufacture of commercial TV and video cameras, see 26.30 - manufacture of household-type video cameras, see 26.40 - manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment, see 26.60) - manufacture of photocopy machinery, see 28.23 - manufacture of ophthalmic goods, see 32.50"
"26.8","Manufacture of magnetic and optical media","3","26",NA,NA,NA
"26.80","Manufacture of magnetic and optical media","4","26.8",NA,NA,"This class excludes: - reproduction of recorded media (computer media, sound, video, etc.), see 18.2"
"27","Manufacture of electrical equipment","2","C",NA,"Also included is the manufacture of electrical lighting, signalling equipment and electric household appliances.","This division excludes the manufacture of electronic products (see division 26)."
"27.1","Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus","3","27",NA,NA,NA
"27.11","Manufacture of electric motors, generators and transformers","4","27.1",NA,NA,"This class excludes: - manufacture of electronic component-type transformers and switches, see 26.11 - manufacture of electric welding and soldering equipment, see 27.90 - manufacture of solid state inverters, rectifiers and converters, see 27.90 - manufacture of turbine-generator sets, see 28.11 - manufacture of starting motors and generators for internal combustion engines, see 29.31"
"27.12","Manufacture of electricity distribution and control apparatus","4","27.1",NA,NA,"This class excludes: - manufacture of environmental controls and industrial process control instruments, see 26.51 - manufacture of switches for electrical circuits, such as pushbutton and snap switches, see 27.33"
"27.2","Manufacture of batteries and accumulators","3","27",NA,NA,NA
"27.20","Manufacture of batteries and accumulators","4","27.2",NA,NA,NA
"27.3","Manufacture of wiring and wiring devices","3","27",NA,"This group also includes the insulating of wire and the manufacture of fibre optic cables.",NA
"27.31","Manufacture of fibre optic cables","4","27.3",NA,NA,"This class excludes: - manufacture of glass fibres or strand, see 23.14 - manufacture of optical cable sets or assemblies with connectors or other attachments, see depending on application, e.g. 26.11"
"27.32","Manufacture of other electronic and electric wires and cables","4","27.3",NA,NA,"This class excludes: - manufacture (drawing) of wire, see 24.34, 24.41, 24.42, 24.43, 24.44, 24.45 - manufacture of computer cables, printer cables, USB cables and similar cable sets or assemblies, see 26.11 - manufacture of electrical cord sets with insulated wire and connectors, see 27.90 - manufacture of cable sets, wiring harnesses and similar cable sets or assemblies for automotive applications, see 29.31"
"27.33","Manufacture of wiring devices","4","27.3",NA,NA,"This class excludes: - manufacture of ceramic insulators, see 23.43 - manufacture of electronic component-type connectors, sockets, and switches, see 26.11"
"27.4","Manufacture of electric lighting equipment","3","27",NA,NA,NA
"27.40","Manufacture of electric lighting equipment","4","27.4",NA,"This class also includes: - manufacture of non-electrical lighting equipment","This class excludes: - manufacture of glassware and glass parts for lighting fixtures, see 23.19 - manufacture of current-carrying wiring devices for lighting fixtures, see 27.33 - manufacture of ceiling fans or bath fans with integrated lighting fixtures, see 27.51 - manufacture of electrical signalling equipment such as traffic lights and pedestrian signalling equipment, see 27.90 - manufacture of electrical signs, see 27.90"
"27.5","Manufacture of domestic appliances","3","27",NA,NA,NA
"27.51","Manufacture of electric domestic appliances","4","27.5",NA,NA,"This class excludes: - manufacture of commercial and industrial refrigerators and freezers, room air-conditioners, attic fans, permanent mount space heaters, and commercial ventilation and exhaust fans, commercial-type cooking equipment; commercial-type laundry, dry-cleaning, and pressing equipment; commercial, industrial, and institutional vacuum cleaners, see division 28 - manufacture of household-type sewing machines, see 28.94 - installation of central vacuum cleaning systems, 43.29"
"27.52","Manufacture of non-electric domestic appliances","4","27.5",NA,NA,NA
"27.9","Manufacture of other electrical equipment","3","27",NA,NA,NA
"27.90","Manufacture of other electrical equipment","4","27.9",NA,NA,"This class excludes: - manufacture of porcelain electrical insulators, see 23.43 - manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23.99 - manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors, and similar devices, see 26.11 - manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 27.1 - manufacture of batteries, see 27.20 - manufacture of communication and energy wire, current-carrying and non current-carrying wiring devices, see 27.3 - manufacture of lighting equipment, see 27.40 - manufacture of household-type appliances, see 27.5 - manufacture of non-electrical welding and soldering equipment, see 28.29 - manufacture of motor vehicle electrical equipment, such as generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators, see 29.31"
"28","Manufacture of machinery and equipment n.e.c.","2","C",NA,"This division also includes the manufacture of other special-purpose machinery, not covered elsewhere in the classification, whether or not used in a manufacturing process, such as fairground amusement equipment, automatic bowling alley equipment, etc.","This division excludes the 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)."
"28.1","Manufacture of general — purpose machinery","3","28",NA,NA,NA
"28.11","Manufacture of engines and turbines, except aircraft, vehicle and cycle engines","4","28.1",NA,NA,"This class excludes: - manufacture of electric generators (except turbine generator sets), see 27.11 - manufacture of prime mover generator sets (except turbine generator sets), see 27.11 - manufacture of electrical equipment and components of internal combustion engines, see 29.31 - manufacture of motor vehicle, aircraft or cycle propulsion engines, see 29.10, 30.30, 30.91 - manufacture of turbojets and turbo propellers, see 30.30"
"28.12","Manufacture of fluid power equipment","4","28.1",NA,NA,"This class excludes: - manufacture of compressors, see 28.13 - manufacture of pumps for non-hydraulic applications, see 28.13 - manufacture of valves for non-fluid power applications, see 28.14 - manufacture of mechanical transmission equipment, see 28.15"
"28.13","Manufacture of other pumps and compressors","4","28.1",NA,"This class also includes: - manufacture of hand pumps","This class excludes: - manufacture of hydraulic and pneumatic equipment, see 28.12"
"28.14","Manufacture of other taps and valves","4","28.1",NA,NA,"This class excludes: - manufacture of valves of unhardened vulcanised rubber, glass or of ceramic materials, see 22.19, 23.19 or 23.44 - manufacture of inlet and exhaust valves of internal combustion engines, see 28.11 - manufacture of hydraulic and pneumatic valves and air preparation equipment for use in pneumatic systems, see 28.12"
"28.15","Manufacture of bearings, gears, gearing and driving elements","4","28.1",NA,NA,"This class excludes: - manufacture of other chain, see 25.93 - manufacture of hydraulic transmission equipment, see 28.12 - manufacture of hydrostatic transmissions, see 28.12 - manufacture of (electromagnetic) clutches, see 29.31 - manufacture of sub-assemblies of power transmission equipment identifiable as parts of vehicles or aircraft, see divisions 29 and 30"
"28.2","Manufacture of other general-purpose machinery","3","28",NA,NA,NA
"28.21","Manufacture of ovens, furnaces and furnace burners","4","28.2",NA,"This class also includes: - manufacture of mechanical stokers, grates, ash dischargers etc.","This class excludes: - manufacture of household ovens, see 27.51 - manufacture of agricultural dryers, see 28.93 - manufacture of bakery ovens, see 28.93 - manufacture of dryers for wood, paper pulp, paper or paperboard, see 28.99 - manufacture of medical, surgical or laboratory sterilisers, see 32.50 - manufacture of (dental) laboratory furnaces, see 32.50"
"28.22","Manufacture of lifting and handling equipment","4","28.2",NA,NA,"This class excludes: - manufacture of industrial robots for multiple uses, see 28.99 - manufacture of continuous-action elevators and conveyors for underground use, see 28.92 - manufacture of mechanical shovels, excavators and shovel loaders, see 28.92 - manufacture of floating cranes, railway cranes, crane-lorries, see 30.11, 30.20 - installation of lifts and elevators, see 43.29"
"28.23","Manufacture of office machinery and equipment (except computers and peripheral equipment)","4","28.2",NA,NA,"This class excludes: - manufacture of computers and peripheral equipment, see 26.20"
"28.24","Manufacture of power-driven hand tools","4","28.2",NA,NA,"This class excludes: - manufacture of interchangeable tools for hand tools, see 25.73 - manufacture of electrical hand held soldering and welding equipment, see 27.90"
"28.25","Manufacture of non-domestic cooling and ventilation equipment","4","28.2",NA,NA,"This class excludes: - manufacture of domestic refrigerating or freezing equipment, see 27.51 - manufacture of domestic fans, see 27.51"
"28.29","Manufacture of other general-purpose machinery n.e.c.","4","28.2",NA,NA,"This class excludes: - manufacture of sensitive (laboratory-type) balances, see 26.51 - manufacture of domestic refrigerating or freezing equipment, see 27.51 - manufacture of domestic fans, see 27.51 - manufacture of electrical welding and soldering equipment, see 27.90 - manufacture of agricultural spraying machinery, see 28.30 - manufacture of metal or glass rolling machinery and cylinders thereof, see 28.91, 28.99 - manufacture of agricultural dryers, see 28.93 - manufacture of machinery for filtering or purifying food, see 28.93 - manufacture of cream separators, see 28.93 - manufacture of commercial clothes dryers, see 28.94 - manufacture of textile printing machinery, see 28.94"
"28.3","Manufacture of agricultural and forestry machinery","3","28",NA,NA,NA
"28.30","Manufacture of agricultural and forestry machinery","4","28.3",NA,NA,"This class excludes: - manufacture of non-power-driven agricultural hand tools, see 25.73 - manufacture of conveyors for farm use, see 28.22 - manufacture of power-driven hand tools, see 28.24 - manufacture of cream separators, see 28.93 - manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 28.93 - manufacture of road tractors for semi-trailers, see 29.10 - manufacture of road trailers or semi-trailers, see 29.20"
"28.4","Manufacture of metal forming machinery and machine tools","3","28",NA,NA,NA
"28.41","Manufacture of metal forming machinery","4","28.4",NA,NA,"This class excludes: - manufacture of interchangeable tools, see 25.73 - manufacture of electrical welding and soldering machines, see 27.90"
"28.49","Manufacture of other machine tools","4","28.4",NA,"This class also includes: - manufacture of parts and accessories for the machine tools listed","This class excludes: - manufacture of interchangeable tools for machine tools (drills, punches, dies, taps, milling cutters, turning tools, saw blades, cutting knives etc.), see 25.73 - manufacture of electric hand held soldering irons and soldering guns, see 27.90 - manufacture of power-driven hand tools, see 28.24 - manufacture of machinery used in metal mills or foundries, see 28.91 - manufacture of machinery for mining and quarrying, see 28.92"
"28.9","Manufacture of other special-purpose machinery","3","28",NA,"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.",NA
"28.91","Manufacture of machinery for metallurgy","4","28.9",NA,NA,"This class excludes: - manufacture of draw-benches, see 28.41 - manufacture of moulding boxes and moulds (except ingot moulds), see 25.73 - manufacture of machines for forming foundry moulds, see 28.99"
"28.92","Manufacture of machinery for mining, quarrying and construction","4","28.9",NA,NA,"This class excludes: - manufacture of lifting and handling equipment, see 28.22 - manufacture of other tractors, see 28.30, 29.10 - manufacture of machine tools for working stone, including machines for splitting or clearing stone, see 28.49 - manufacture of concrete-mixer lorries, see 29.10"
"28.93","Manufacture of machinery for food, beverage and tobacco processing","4","28.9",NA,NA,"This class excludes: - manufacture of food and milk irradiation equipment, see 26.60 - manufacture of packing, wrapping and weighing machinery, see 28.29 - manufacture of cleaning, sorting or grading machinery for eggs, fruit or other crops (except seeds, grains and dried leguminous vegetables), see 28.30"
"28.94","Manufacture of machinery for textile, apparel and leather production","4","28.9",NA,NA,"This class excludes: - manufacture of paper or paperboard cards for use on jacquard machines, see 17.29 - manufacture of domestic washing and drying machines, see 27.51 - manufacture of calendaring machines, see 28.29 - manufacture of machines used in bookbinding, see 28.99"
"28.95","Manufacture of machinery for paper and paperboard production","4","28.9",NA,NA,NA
"28.96","Manufacture of plastic and rubber machinery","4","28.9",NA,NA,NA
"28.99","Manufacture of other special-purpose machinery n.e.c.","4","28.9",NA,NA,"This class excludes: - manufacture of household appliances, see 27.5 - manufacture of photocopy machines etc., see 28.23 - manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass, see 28.49 - manufacture of ingot moulds, see 28.91"
"29","Manufacture of motor vehicles, trailers and semi-trailers","2","C",NA,NA,NA
"29.1","Manufacture of motor vehicles","3","29",NA,NA,NA
"29.10","Manufacture of motor vehicles","4","29.1",NA,"This class also includes: - factory rebuilding of motor vehicle engines","This class excludes: - manufacture of electric motors (except starting motors), see 27.11 - manufacture of lighting equipment for motor vehicles, see 27.40 - manufacture of pistons, piston rings and carburettors, see 28.11 - manufacture of agricultural tractors, see 28.30 - manufacture of tractors used in construction or mining, see 28.92 - manufacture of off-road dumping trucks, see 28.92 - manufacture of bodies for motor vehicles, see 29.20 - manufacture of electrical parts for motor vehicles, see 29.31 - manufacture of parts and accessories for motor vehicles, see 29.32 - manufacture of tanks and other military fighting vehicles, see 30.40 - maintenance and repair of motor vehicles, see 45.20"
"29.2","Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers","3","29",NA,NA,NA
"29.20","Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers","4","29.2",NA,NA,"This class excludes: - manufacture of trailers and semi-trailers specially designed for use in agriculture, see 28.30 - manufacture of parts and accessories of bodies for motor vehicles, see 29.32 - manufacture of vehicles drawn by animals, see 30.99"
"29.3","Manufacture of parts and accessories for motor vehicles","3","29",NA,NA,NA
"29.31","Manufacture of electrical and electronic equipment for motor vehicles","4","29.3",NA,NA,"This class excludes: - manufacture of batteries for vehicles, see 27.20 - manufacture of lighting equipment for motor vehicles, see 27.40 - manufacture of pumps for motor vehicles and engines, see 28.13"
"29.32","Manufacture of other parts and accessories for motor vehicles","4","29.3",NA,NA,"This class excludes: - manufacture of tyres, see 22.11 - manufacture of rubber hoses and belts and other rubber products, see 22.19 - manufacture of pistons, piston rings and carburettors, see 28.11 - maintenance, repair and alteration of motor vehicles, see 45.20"
"30","Manufacture of other transport equipment","2","C",NA,NA,NA
"30.1","Building of ships and boats","3","30",NA,NA,NA
"30.11","Building of ships and floating structures","4","30.1",NA,"This class also includes: - building of hovercraft (except recreation-type hovercraft) - construction of drilling platforms, floating or submersible - construction of floating structures:   • floating docks, pontoons, coffer-dams, floating landing stages, buoys, floating tanks, barges, lighters, floating cranes, non-recreational inflatable rafts etc. - manufacture of sections for ships and floating structures","This class excludes: - manufacture of parts of vessels, other than major hull assemblies:   • manufacture of sails, see 13.92   • manufacture of ships' propellers, see 25.99   • manufacture of iron or steel anchors, see 25.99   • manufacture of marine engines, see 28.11 - manufacture of navigational instruments, see 26.51 - manufacture of lighting equipment for ships, see 27.40 - manufacture of amphibious motor vehicles, see 29.10 - manufacture of inflatable boats or rafts for recreation, see 30.12 - specialised repair and maintenance of ships and floating structures, see 33.15 - ship-breaking, see 38.31 - interior installation of boats, see 43.3"
"30.12","Building of pleasure and sporting boats","4","30.1",NA,NA,"This class excludes: - manufacture of parts of pleasure and sporting boats:   • manufacture of sails, see 13.92   • manufacture of iron or steel anchors, see 25.99   • manufacture of marine engines, see 28.11 - manufacture of sailboards and surfboards, see 32.30 - maintenance and repair of pleasure boats, see 33.15"
"30.2","Manufacture of railway locomotives and rolling stock","3","30",NA,NA,NA
"30.20","Manufacture of railway locomotives and rolling stock","4","30.2",NA,"This class also includes: - manufacture of mining locomotives and mining rail cars - manufacture of mechanical and electromechanical signalling, safety and traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields etc. - manufacture of railway car seats","This class excludes: - manufacture of unassembled rails, see 24.10 - manufacture of assembled railway track fixtures, see 25.99 - manufacture of electric motors, see 27.11 - manufacture of electrical signalling, safety or traffic-control equipment, see 27.90 - manufacture of engines and turbines, see 28.11"
"30.3","Manufacture of air and spacecraft and related machinery","3","30",NA,NA,NA
"30.30","Manufacture of air and spacecraft and related machinery","4","30.3",NA,"This class also includes: - overhaul and conversion of aircraft or aircraft engines - manufacture of aircraft seats","This class excludes: - manufacture of parachutes, see 13.92 - manufacture of military ordinance and ammunition, see 25.40 - manufacture of telecommunication equipment for satellites, see 26.30 - manufacture of aircraft instrumentation and aeronautical instruments, see 26.51 - manufacture of air navigation systems, see 26.51 - manufacture of lighting equipment for aircraft, see 27.40 - manufacture of ignition parts and other electrical parts for internal combustion engines, see 27.90 - manufacture of pistons, piston rings and carburettors, see 28.11 - manufacture of aircraft launching gear, aircraft carrier catapults and related equipment, see 28.99"
"30.4","Manufacture of military fighting vehicles","3","30",NA,NA,NA
"30.40","Manufacture of military fighting vehicles","4","30.4",NA,NA,"This class excludes: - manufacture of weapons and ammunitions, see 25.40"
"30.9","Manufacture of transport equipment n.e.c.","3","30",NA,NA,NA
"30.91","Manufacture of motorcycles","4","30.9",NA,NA,"This class excludes: - manufacture of bicycles, see 30.92 - manufacture of invalid carriages, see 30.92"
"30.92","Manufacture of bicycles and invalid carriages","4","30.9",NA,NA,"This class excludes: - manufacture of bicycles with auxiliary motor, see 30.91 - manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 32.40"
"30.99","Manufacture of other transport equipment n.e.c.","4","30.9",NA,NA,"This class excludes: - works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows), see 28.22 - decorative restaurant carts, such as a desert cart, food wagons, see 31.01"
"31","Manufacture of furniture","2","C",NA,NA,NA
"31.0","Manufacture of furniture","3","31",NA,NA,NA
"31.01","Manufacture of office and shop furniture","4","31.0",NA,"This class also includes: - decorative restaurant carts, such as a desert cart, food wagons","This class excludes: - blackboards, see 28.23 - manufacture of car seats, see 29.32 - manufacture of railway car seats, see 30.20 - manufacture of aircraft seats, see 30.30 - manufacture of medical, surgical, dental or veterinary furniture, see 32.50 - modular furniture attachment and installation, partition installation, laboratory equipment furniture installation, see 43.32"
"31.02","Manufacture of kitchen furniture","4","31.0",NA,NA,NA
"31.03","Manufacture of mattresses","4","31.0",NA,NA,"This class excludes: - manufacture of inflatable rubber mattresses, see 22.19 - manufacture of rubber waterbed mattresses, see 22.19"
"31.09","Manufacture of other furniture","4","31.0",NA,"This class also includes: - finishing such as upholstery of chairs and seats - finishing of furniture such as spraying, painting, French polishing and upholstering","This class excludes: - manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 13.92 - manufacture of furniture of ceramics, concrete and stone, see 23.42, 23.69, 23.70 - manufacture of lighting fittings or lamps, see 27.40 - manufacture of car seats, see 29.32 - manufacture of railway car seats, see 30.20 - manufacture of aircraft seats, see 30.30 - reupholstering and restoring of furniture, see 95.24"
"32","Other manufacturing","2","C",NA,NA,NA
"32.1","Manufacture of jewellery, bijouterie and related articles","3","32",NA,NA,NA
"32.11","Striking of coins","4","32.1",NA,NA,NA
"32.12","Manufacture of jewellery and related articles","4","32.1",NA,"This class also includes: - engraving of personal precious and non-precious metal products","This class excludes: - manufacture of non-metal watch bands (fabric, leather, plastic etc.), see 15.12 - manufacture of articles of base metal plated with precious metal (except imitation jewellery), see division 25 - manufacture of watchcases, see 26.52 - manufacture of (non-precious) metal watch bands, see 32.13 - manufacture of imitation jewellery, see 32.13 - repair of jewellery, see 95.25"
"32.13","Manufacture of imitation jewellery and related articles","4","32.1",NA,NA,"This class excludes: - manufacture of jewellery made from precious metals or clad with precious metals, see 32.12 - manufacture of jewellery containing genuine gem stones, see 32.12 - manufacture of precious metal watch bands, see 32.12"
"32.2","Manufacture of musical instruments","3","32",NA,NA,NA
"32.20","Manufacture of musical instruments","4","32.2",NA,"This class also includes: - manufacture of whistles, call horns and other mouth-blown sound signalling instruments","This class excludes: - reproduction of pre-recorded sound and video tapes and discs, see 18.2 - manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, see 26.40 - manufacture of record players, tape recorders and the like, see 26.40 - manufacture of toy musical instruments, see 32.40 - restoring of organs and other historic musical instruments, see 33.19 - publishing of pre-recorded sound and video tapes and discs, see 59.20 - piano tuning, see 95.29"
"32.3","Manufacture of sports goods","3","32",NA,NA,NA
"32.30","Manufacture of sports goods","4","32.3",NA,NA,"This class excludes: - manufacture of boat sails, see 13.92 - manufacture of sports apparel, see 14.19 - manufacture of saddlery and harness, see 15.12 - manufacture of whips and riding crops, see 15.12 - manufacture of sports footwear, see 15.20 - manufacture of sporting weapons and ammunition, see 25.40 - manufacture of metal weights as used for weightlifting, see 25.99 - manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30 - manufacture of boats, see 30.12 - manufacture of billiard tables, see 32.40 - manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 32.99 - repair of sporting goods, see 95.29"
"32.4","Manufacture of games and toys","3","32",NA,NA,NA
"32.40","Manufacture of games and toys","4","32.4",NA,NA,"This class excludes: - manufacture of video game consoles, see 26.40 - manufacture of bicycles, see 30.92 - manufacture of articles for jokes and novelties, see 32.99 - writing and publishing of software for video game consoles, see 58.21, 62.01"
"32.5","Manufacture of medical and dental instruments and supplies","3","32",NA,NA,NA
"32.50","Manufacture of medical and dental instruments and supplies","4","32.5",NA,NA,"This class excludes: - manufacture of denture adhesives, see 20.42 - manufacture of medical impregnated wadding, dressings etc., see 21.20 - manufacture of electromedical and electrotherapeutic equipment, see 26.60 - manufacture of wheelchairs, see 30.92 - activities of opticians, see 47.78"
"32.9","Manufacturing n.e.c.","3","32",NA,NA,NA
"32.91","Manufacture of brooms and brushes","4","32.9",NA,NA,NA
"32.99","Other manufacturing n.e.c.","4","32.9",NA,NA,"This class excludes: - manufacture of lighter wicks, see 13.96 - manufacture of workwear and service apparel (e.g. laboratory coats, work overalls, uniforms), see 14.12 - manufacture of paper novelties, see 17.29"
"33","Repair and installation of machinery and equipment","2","C",NA,"Also included in this division is the specialised installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of electrical wiring, installation of escalators or installation of air-conditioning systems, is classified as construction.","This division excludes: - cleaning of industrial machinery, see 81.22 - repair and maintenance of computers and communications equipment, see 95.1 - repair and maintenance of household goods, see 95.2"
"33.1","Repair of fabricated metal products, machinery and equipment","3","33",NA,NA,"This group excludes: - rebuilding or remanufacture of machinery and equipment, see corresponding class in divisions 25-30 - cleaning of industrial machinery, see 81.22 - repair and maintenance of computers and communications equipment, see 95.1 - repair and maintenance of household goods, see 95.2"
"33.11","Repair of fabricated metal products","4","33.1",NA,NA,"This class excludes: - sharpening of blades and saws, see 33.12 - repair of central heating systems etc., see 43.22 - repair of mechanical locking devices, safes etc., see 80.20"
"33.12","Repair of machinery","4","33.1",NA,NA,"This class excludes:  - installation, repair and maintenance of furnaces and other heating equipment, see 43.22 - installation, repair and maintenance of elevators and escalators, see 43.29 - repair of computers, see 95.11"
"33.13","Repair of electronic and optical equipment","4","33.1",NA,NA,"This class excludes: - repair and maintenance of photocopy machines, see 33.12 - repair and maintenance of computers and peripheral equipment, see 95.11 - repair and maintenance of computer projectors, see 95.11 - repair and maintenance of communication equipment, see 95.12 - repair and maintenance of commercial TV and video cameras, see 95.12 - repair of household-type video cameras, see 95.21 - repair of watches and clocks, see 95.25"
"33.14","Repair of electrical equipment","4","33.1",NA,NA,"This class excludes: - repair and maintenance of computers and peripheral computer equipment, see 95.11 - repair and maintenance of telecommunications equipment, see 95.12 - repair and maintenance of consumer electronics, see 95.21 - repair of watches and clocks, see 95.25"
"33.15","Repair and maintenance of ships and boats","4","33.1",NA,NA,"This class excludes: - factory conversion of ships, see 30.1 - repair of ship and boat engines, see 33.12 - ship scrapping, dismantling, see 38.31"
"33.16","Repair and maintenance of aircraft and spacecraft","4","33.1",NA,NA,"This class excludes: - factory overhaul and rebuilding of aircraft, see 30.30 - factory overhaul of aircraft engines, see 30.30"
"33.17","Repair and maintenance of other transport equipment","4","33.1",NA,NA,"This class excludes: - factory overhaul and rebuilding of locomotives and railroad cars, see 30.20 - repair and maintenance of military fighting vehicles, see 30.40 - repair and maintenance of shopping carts, see 33.11 - repair and maintenance of railway engines, see 33.12 - repair and maintenance of motorcycles, see 45.40 - repair of bicycles, see 95.29"
"33.19","Repair of other equipment","4","33.1",NA,NA,"This class excludes: - repair of household and office type furniture, furniture restoration, see 95.24 - repair of bicycles, see 95.29 - repair and alteration of clothing, see 95.29"
"33.2","Installation of industrial machinery and equipment","3","33",NA,NA,NA
"33.20","Installation of industrial machinery and equipment","4","33.2",NA,NA,"This class excludes: - installation of elevators, escalators, automated doors, vacuum cleaning systems etc., see 43.29 - installation of doors, staircases, shop fittings, furniture etc., see 43.32 - installation (setting-up) of personal computers, see 62.09"
"35","Electricity, gas, steam and air conditioning supply","2","D",NA,NA,NA
"35.1","Electric power generation, transmission and distribution","3","35",NA,NA,NA
"35.11","Production of electricity","4","35.1",NA,NA,"This class excludes: - production of electricity through incineration of waste, see 38.21"
"35.12","Transmission of electricity","4","35.1",NA,NA,NA
"35.13","Distribution of electricity","4","35.1",NA,NA,NA
"35.14","Trade of electricity","4","35.1",NA,NA,NA
"35.2","Manufacture of gas; distribution of gaseous fuels through mains","3","35",NA,NA,NA
"35.21","Manufacture of gas","4","35.2",NA,NA,"This class excludes: - production of crude natural gas, see 06.20 - operation of coke ovens, see 19.10 - manufacture of refined petroleum products, see 19.20 - manufacture of industrial gases, see 20.11"
"35.22","Distribution of gaseous fuels through mains","4","35.2",NA,NA,"This class excludes: - (long-distance) transportation of gases by pipelines, see 49.50"
"35.23","Trade of gas through mains","4","35.2",NA,NA,"This class excludes: - wholesale of gaseous fuels, see 46.71 - retail sale of bottled gas, see 47.78 - direct selling of fuel, see 47.99"
"35.3","Steam and air conditioning supply","3","35",NA,NA,NA
"35.30","Steam and air conditioning supply","4","35.3",NA,NA,NA
"36","Water collection, treatment and supply","2","E",NA,NA,NA
"36.0","Water collection, treatment and supply","3","36",NA,NA,NA
"36.00","Water collection, treatment and supply","4","36.0",NA,"The operation of irrigation canals is also included; however the provision of irrigation services through sprinklers, and similar agricultural support services, is not included.","This class excludes: - operation of irrigation equipment for agricultural purposes, see 01.61 - treatment of wastewater in order to prevent pollution, see 37.00 - (long-distance) transport of water via pipelines, see 49.50"
"37","Sewerage","2","E",NA,NA,NA
"37.0","Sewerage","3","37",NA,NA,NA
"37.00","Sewerage","4","37.0",NA,NA,"This class excludes: - decontamination of surface water and groundwater at the place of pollution, see 39.00 - cleaning and deblocking of drainpipes in buildings, see 43.22"
"38","Waste collection, treatment and disposal activities; materials recovery","2","E",NA,"This also includes local hauling of waste materials and the operation of materials recovery facilities (i.e. those that sort recoverable materials from a waste stream).",NA
"38.1","Waste collection","3","38",NA,NA,NA
"38.11","Collection of non-hazardous waste","4","38.1",NA,"This class also includes: - collection of construction and demolition waste - collection and removal of debris such as brush and rubble - collection of waste output of textile mills - operation of waste transfer facilities for non-hazardous waste","This class excludes: - collection of hazardous waste, see 38.12 - operation of landfills for the disposal of non-hazardous waste, see 38.21 - operation of facilities where commingled recoverable materials such as paper, plastics, etc. are sorted into distinct categories, see 38.32"
"38.12","Collection of hazardous waste","4","38.1",NA,NA,"This class excludes: - remediation and clean up of contaminated buildings, mine sites, soil, ground water, e.g. asbestos removal, see 39.00"
"38.2","Waste treatment and disposal","3","38",NA,NA,"This group excludes: - treatment and disposal of wastewater, see 37.00 - materials recovery, see 38.3"
"38.21","Treatment and disposal of non-hazardous waste","4","38.2",NA,NA,"This class excludes: - incineration and combustion of hazardous waste, see 38.22 - operation of facilities where commingled recoverable materials such as paper, plastics, used beverage cans and metals, are sorted into distinct categories, see 38.32 - decontamination, clean up of land, water; toxic material abatement, see 39.00"
"38.22","Treatment and disposal of hazardous waste","4","38.2",NA,NA,"This class excludes: - reprocessing of nuclear fuels, see 20.13 - incineration of non-hazardous waste, see 38.21 - decontamination, clean up of land, water; toxic material abatement, see 39.00"
"38.3","Materials recovery","3","38",NA,NA,NA
"38.31","Dismantling of wrecks","4","38.3",NA,NA,"This class excludes: - disposal of used goods such as refrigerators to eliminate harmful waste, see 38.22 - dismantling of automobiles, ships, computers, televisions and other equipment to obtain re-sell usable parts, see section G"
"38.32","Recovery of sorted materials","4","38.3",NA,"Also included is the recovery of materials from waste streams in the form of (1) separating and sorting recoverable materials from non-hazardous waste streams (i.e. garbage) or (2) the separating and sorting of commingled recoverable materials, such as paper, plastics, used beverage cans and metals, into distinct categories.","This class excludes: - manufacture of new final products from (whether or not self-manufactured) secondary raw materials, such as spinning yarn from garnetted stock, making pulp from paper waste, retreading tyres or production of metal from metal scrap, see corresponding classes in section C (Manufacturing) - reprocessing of nuclear fuels, see 20.13 - remelting ferrous waste and scrap, see 24.10 - materials recovery during waste combustion or incineration process, see 38.2 - treatment and disposal of non-hazardous waste, see 38.21 - treatment of organic waste for disposal, including production of compost, see 38.21 - energy recovery during non-hazardous waste incineration process, see 38.21 - treatment and disposal of transition radioactive waste from hospitals etc., see 38.22 - treatment and disposal of toxic, contaminated waste, see 38.22 - wholesale of recoverable materials, see 46.77"
"39","Remediation activities and other waste management services","2","E",NA,NA,NA
"39.0","Remediation activities and other waste management services","3","39",NA,NA,NA
"39.00","Remediation activities and other waste management services","4","39.0",NA,NA,"This class excludes: - pest control in agriculture, see 01.61 - purification of water for water supply purposes, see 36.00 - treatment and disposal of non-hazardous waste, see 38.21 - treatment and disposal of hazardous waste, see 38.22 - outdoor sweeping and watering of streets etc., see 81.29"
"41","Construction of buildings","2","F",NA,NA,NA
"41.1","Development of building projects","3","41",NA,NA,NA
"41.10","Development of building projects","4","41.1",NA,NA,"This class excludes: - construction of buildings, see 41.20 - architectural and engineering activities, see 71.1 - project management services related to building projects, see 71.1"
"41.2","Construction of residential and non-residential buildings","3","41",NA,NA,NA
"41.20","Construction of residential and non-residential buildings","4","41.2",NA,"This class also includes: - remodelling or renovating existing residential structures","This class excludes: - construction of industrial facilities, except buildings, see 42.99 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1"
"42","Civil engineering","2","F",NA,NA,NA
"42.1","Construction of roads and railways","3","42",NA,NA,NA
"42.11","Construction of roads and motorways","4","42.1",NA,NA,"This class excludes: - installation of street lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1"
"42.12","Construction of railways and underground railways","4","42.1",NA,NA,"This class excludes: - installation of lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1"
"42.13","Construction of bridges and tunnels","4","42.1",NA,NA,"This class excludes: - installation of lighting and electrical signals, see 43.21 - architectural and engineering activities, see 71.1 - project management for construction, see 71.1"
"42.2","Construction of utility projects","3","42",NA,NA,NA
"42.21","Construction of utility projects for fluids","4","42.2",NA,"This class also includes: - water well drilling","This class excludes: - project management activities related to civil engineering works, see 71.12"
"42.22","Construction of utility projects for electricity and telecommunications","4","42.2",NA,NA,"This class excludes: - project management activities related to civil engineering works, see 71.12"
"42.9","Construction of other civil engineering projects","3","42",NA,NA,NA
"42.91","Construction of water projects","4","42.9",NA,NA,"This class excludes: - project management activities related to civil engineering works, see 71.12"
"42.99","Construction of other civil engineering projects n.e.c.","4","42.9",NA,"This class also includes: - land subdivision with land improvement (e.g. adding of roads, utility infrastructure etc.)","This class excludes: - installation of industrial machinery and equipment, see 33.20 - land subdivision without land improvement, see 68.10 - project management activities related to civil engineering works, see 71.12"
"43","Specialised construction activities","2","F",NA,"Also included are building finishing and building completion activities.",NA
"43.1","Demolition and site preparation","3","43",NA,NA,NA
"43.11","Demolition","4","43.1",NA,NA,NA
"43.12","Site preparation","4","43.1",NA,"This class also includes: - site preparation for mining:   • overburden removal and other development and preparation of mineral properties and sites, except oil and gas sites - building site drainage - drainage of agricultural or forestry land","This class excludes: - drilling of production oil or gas wells, see 06.10, 06.20 - decontamination of soil, see 39.00 - water well drilling, see 42.21 - shaft sinking, see 43.99"
"43.13","Test drilling and boring","4","43.1",NA,NA,"This class excludes: - drilling of production oil or gas wells, see 06.10, 06.20 - test drilling and boring support services during mining activities, see 09.90 - water well drilling, see 42.21 - shaft sinking, see 43.99 - oil and gas field exploration, geophysical, geological and seismic surveying, see 71.12"
"43.2","Electrical, plumbing and other construction installation activities","3","43",NA,NA,NA
"43.21","Electrical installation","4","43.2",NA,"This class also includes: - connecting of electric appliances and household equipment, including baseboard heating","This class excludes: - construction of communications and power transmission lines, see 42.22 - monitoring and remote monitoring of electronic security systems, such as burglar alarms and fire alarms, including their installation and maintenance, see 80.20"
"43.22","Plumbing, heat and air conditioning installation","4","43.2",NA,NA,"This class excludes: - installation of electric baseboard heating, see 43.21"
"43.29","Other construction installation","4","43.2",NA,NA,"This class excludes: - installation of industrial machinery, see 33.20"
"43.3","Building completion and finishing","3","43",NA,NA,NA
"43.31","Plastering","4","43.3",NA,NA,NA
"43.32","Joinery installation","4","43.3",NA,NA,"This class excludes: - installation of automated and revolving doors, see 43.29"
"43.33","Floor and wall covering","4","43.3",NA,NA,NA
"43.34","Painting and glazing","4","43.3",NA,NA,"This class excludes: - installation of windows, see 43.32"
"43.39","Other building completion and finishing","4","43.3",NA,NA,"This class excludes: - activities of interior decoration designers, see 74.10 - general interior cleaning of buildings and other structures, see 81.21 - specialised interior and exterior cleaning of buildings, see 81.22"
"43.9","Other specialised construction activities","3","43",NA,NA,NA
"43.91","Roofing activities","4","43.9",NA,NA,"This class excludes: - rental of construction machinery and equipment without operator, see 77.32"
"43.99","Other specialised construction activities n.e.c.","4","43.9",NA,NA,"This class excludes: - rental of construction machinery and equipment without operator, see 77.32"
"45","Wholesale and retail trade and repair of motor vehicles and motorcycles","2","G",NA,"This division also includes activities such as washing, polishing of vehicles etc.","This division does not include the retail sale of automotive fuel and lubricating or cooling products or the rental of motor vehicles or motorcycles."
"45.1","Sale of motor vehicles","3","45",NA,NA,NA
"45.11","Sale of cars and light motor vehicles","4","45.1",NA,"This class also includes: - wholesale and retail sale of off-road motor vehicles (with a weight not exceeding 3,5 tons)","This class excludes: - wholesale and retail sale of parts and accessories for motor vehicles, see 45.3 - rental of motor vehicles with driver, see 49.3 - rental of motor vehicles without driver, see 77.1"
"45.19","Sale of other motor vehicles","4","45.1",NA,"This class also includes: - wholesale and retail sale of off-road motor vehicles (with a weight exceeding 3,5 tons)","This class excludes: - wholesale and retail sale of parts and accessories for motor vehicles, see 45.3 - rental of trucks with driver, see 49.41 - rental of trucks without driver, see 77.12"
"45.2","Maintenance and repair of motor vehicles","3","45",NA,NA,NA
"45.20","Maintenance and repair of motor vehicles","4","45.2",NA,NA,"This class excludes: - retreading and rebuilding of tyres, see 22.11"
"45.3","Sale of motor vehicle parts and accessories","3","45",NA,NA,NA
"45.31","Wholesale trade of motor vehicle parts and accessories","4","45.3",NA,NA,NA
"45.32","Retail trade of motor vehicle parts and accessories","4","45.3",NA,NA,"This class excludes: - retail sale of automotive fuel, see 47.30"
"45.4","Sale, maintenance and repair of motorcycles and related parts and accessories","3","45",NA,NA,NA
"45.40","Sale, maintenance and repair of motorcycles and related parts and accessories","4","45.4",NA,NA,"This class excludes: - wholesale of bicycles and related parts and accessories, see 46.49 - retail sale of bicycles and related parts and accessories, see 47.64 - rental of motorcycles, see 77.39 - repair and maintenance of bicycles, see 95.29"
"46","Wholesale trade, except of motor vehicles and motorcycles","2","G",NA,NA,"This division excludes: - wholesale of motor vehicles, caravans and motorcycles, see 45.1, 45.4 - wholesale of motor vehicle accessories, see 45.31, 45.40 - rental and leasing of goods, see division 77 - packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92"
"46.1","Wholesale on a fee or contract basis","3","46",NA,"This group also includes: - activities of wholesale auctioneering houses, including Internet wholesale auctions",NA
"46.11","Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished goods","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.12","Agents involved in the sale of fuels, ores, metals and industrial chemicals","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.13","Agents involved in the sale of timber and building materials","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.14","Agents involved in the sale of machinery, industrial equipment, ships and aircraft","4","46.1",NA,NA,"This class excludes: - activities of commission agents for motor vehicles, see 45.1 - auctions of motor vehicles, see 45.1 - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.15","Agents involved in the sale of furniture, household goods, hardware and ironmongery","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.16","Agents involved in the sale of textiles, clothing, fur, footwear and leather goods","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.17","Agents involved in the sale of food, beverages and tobacco","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.18","Agents specialised in the sale of other particular products","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99 - activities of insurance agents, see 66.22 - activities of real estate agents, see 68.31"
"46.19","Agents involved in the sale of a variety of goods","4","46.1",NA,NA,"This class excludes: - wholesale trade in own name, see 46.2 to 46.9 - retail sale by non-store commission agents, see 47.99"
"46.2","Wholesale of agricultural raw materials and live animals","3","46",NA,NA,NA
"46.21","Wholesale of grain, unmanufactured tobacco, seeds and animal feeds","4","46.2",NA,NA,"This class excludes: - wholesale of textile fibres, see 46.76"
"46.22","Wholesale of flowers and plants","4","46.2",NA,NA,NA
"46.23","Wholesale of live animals","4","46.2",NA,NA,NA
"46.24","Wholesale of hides, skins and leather","4","46.2",NA,NA,NA
"46.3","Wholesale of food, beverages and tobacco","3","46",NA,NA,NA
"46.31","Wholesale of fruit and vegetables","4","46.3",NA,NA,NA
"46.32","Wholesale of meat and meat products","4","46.3",NA,NA,NA
"46.33","Wholesale of dairy products, eggs and edible oils and fats","4","46.3",NA,NA,NA
"46.34","Wholesale of beverages","4","46.3",NA,"This class also includes: - buying of wine in bulk and bottling without transformation","This class excludes: - blending of wine or distilled spirits, see 11.01, 11.02"
"46.35","Wholesale of tobacco products","4","46.3",NA,NA,NA
"46.36","Wholesale of sugar and chocolate and sugar confectionery","4","46.3",NA,NA,NA
"46.37","Wholesale of coffee, tea, cocoa and spices","4","46.3",NA,NA,NA
"46.38","Wholesale of other food, including fish, crustaceans and molluscs","4","46.3",NA,"This class also includes: - wholesale of feed for pet animals",NA
"46.39","Non-specialised wholesale of food, beverages and tobacco","4","46.3",NA,NA,NA
"46.4","Wholesale of household goods","3","46",NA,NA,NA
"46.41","Wholesale of textiles","4","46.4",NA,NA,"This class excludes: - wholesale of textile fibres, see 46.76"
"46.42","Wholesale of clothing and footwear","4","46.4",NA,NA,"This class excludes: - wholesale of jewellery, see 46.48 - wholesale of leather goods, see 46.49 - wholesale of special sports equipment footwear such as ski boots, see 46.49"
"46.43","Wholesale of electrical household appliances","4","46.4",NA,NA,"This class excludes: - wholesale of blank audio and video tapes, CDs, DVDs, see 46.52 - wholesale of sewing machines, see 46.64"
"46.44","Wholesale of china and glassware and cleaning materials","4","46.4",NA,NA,NA
"46.45","Wholesale of perfume and cosmetics","4","46.4",NA,NA,NA
"46.46","Wholesale of pharmaceutical goods","4","46.4",NA,NA,NA
"46.47","Wholesale of furniture, carpets and lighting equipment","4","46.4",NA,NA,"This class excludes: - wholesale of office furniture, see 46.65"
"46.48","Wholesale of watches and jewellery","4","46.4",NA,NA,NA
"46.49","Wholesale of other household goods","4","46.4",NA,NA,NA
"46.5","Wholesale of information and communication equipment","3","46",NA,NA,NA
"46.51","Wholesale of computers, computer peripheral equipment and software","4","46.5",NA,NA,"This class excludes: - wholesale of electronic parts, see 46.52 - wholesale of office machinery and equipment, (except computers and peripheral equipment), see 46.66"
"46.52","Wholesale of electronic and telecommunications equipment and parts","4","46.5",NA,NA,"This class excludes: - wholesale of recorded audio and video tapes, CDs, DVDs, see 46.43 - wholesale of computers and computer peripheral equipment, see 46.51"
"46.6","Wholesale of other machinery, equipment and supplies","3","46",NA,NA,NA
"46.61","Wholesale of agricultural machinery, equipment and supplies","4","46.6",NA,"This class also includes: - lawn mowers however operated",NA
"46.62","Wholesale of machine tools","4","46.6",NA,"This class also includes: - wholesale of computer-controlled machine tools",NA
"46.63","Wholesale of mining, construction and civil engineering machinery","4","46.6",NA,NA,NA
"46.64","Wholesale of machinery for the textile industry and of sewing and knitting machines","4","46.6",NA,"This class also includes: - wholesale of computer-controlled machinery for the textile industry and of computer-controlled sewing and knitting machines",NA
"46.65","Wholesale of office furniture","4","46.6",NA,NA,NA
"46.66","Wholesale of other office machinery and equipment","4","46.6",NA,NA,"This class excludes: - wholesale of computers and peripheral equipment, see 46.51 - wholesale of electronic parts and telephone and communications equipment, see 46.52"
"46.69","Wholesale of other machinery and equipment","4","46.6",NA,"This class also includes: - wholesale of measuring instruments and equipment","This class excludes: - wholesale of motor vehicles, trailers and caravans, see 45.1 - wholesale of motor vehicle parts, see 45.31 - wholesale of motorcycles, see 45.40 - wholesale of bicycles, see 46.49"
"46.7","Other specialised wholesale","3","46",NA,NA,NA
"46.71","Wholesale of solid, liquid and gaseous fuels and related products","4","46.7",NA,NA,NA
"46.72","Wholesale of metals and metal ores","4","46.7",NA,NA,"This class excludes: - wholesale of metal scrap, see 46.77"
"46.73","Wholesale of wood, construction materials and sanitary equipment","4","46.7",NA,NA,NA
"46.74","Wholesale of hardware, plumbing and heating equipment and supplies","4","46.7",NA,NA,NA
"46.75","Wholesale of chemical products","4","46.7",NA,NA,NA
"46.76","Wholesale of other intermediate products","4","46.7",NA,NA,NA
"46.77","Wholesale of waste and scrap","4","46.7",NA,"This class also includes: - dismantling of automobiles, computers, televisions and other equipment to obtain and re-sell usable parts","This class excludes: - collection of household and industrial waste, see 38.1 - treatment of waste, not for a further use in an industrial manufacturing process, but with the aim of disposal, see 38.2 - processing of waste and scrap and other articles into secondary raw material when a real transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.3 - dismantling of automobiles, computers, televisions and other equipment for materials recovery, see 38.31 - ship-breaking, see 38.31 - shredding of cars by means of a mechanical process, see 38.32 - retail sale of second-hand goods, see 47.79"
"46.9","Non-specialised wholesale trade","3","46",NA,NA,NA
"46.90","Non-specialised wholesale trade","4","46.9",NA,NA,NA
"47","Retail trade, except of motor vehicles and motorcycles","2","G",NA,"This division also includes units engaged primarily in selling to the general public, from displayed merchandise, products such as personal computers, stationery, paint or timber, although these products may not be for personal or household use. Handling that is customary in trade does not affect the basic character of the merchandise and may include, for example, sorting, separating, mixing and packaging.  This division also includes the retail sale by commission agents and activities of retail auctioning houses.","This division excludes: - sale of farmers' products by farmers, see division 01 - manufacture and sale of goods, which is generally classified as manufacturing in divisions 10-32 - sale of motor vehicles, motorcycles and their parts, see division 45 - trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment, see division 46 - sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56 - rental of personal and household goods to the general public, see group 77.2"
"47.1","Retail sale in non-specialised stores","3","47",NA,NA,NA
"47.11","Retail sale in non-specialised stores with food, beverages or tobacco predominating","4","47.1",NA,NA,NA
"47.19","Other retail sale in non-specialised stores","4","47.1",NA,NA,NA
"47.2","Retail sale of food, beverages and tobacco in specialised stores","3","47",NA,NA,NA
"47.21","Retail sale of fruit and vegetables in specialised stores","4","47.2",NA,NA,NA
"47.22","Retail sale of meat and meat products in specialised stores","4","47.2",NA,NA,NA
"47.23","Retail sale of fish, crustaceans and molluscs in specialised stores","4","47.2",NA,NA,NA
"47.24","Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores","4","47.2",NA,NA,NA
"47.25","Retail sale of beverages in specialised stores","4","47.2",NA,NA,NA
"47.26","Retail sale of tobacco products in specialised stores","4","47.2",NA,NA,NA
"47.29","Other retail sale of food in specialised stores","4","47.2",NA,NA,NA
"47.3","Retail sale of automotive fuel in specialised stores","3","47",NA,NA,NA
"47.30","Retail sale of automotive fuel in specialised stores","4","47.3",NA,"This class also includes: - retail sale of lubricating products and cooling products for motor vehicles","This class excludes: - wholesale of fuels, see 46.71 - retail sale of liquefied petroleum gas for cooking or heating, see 47.78"
"47.4","Retail sale of information and communication equipment in specialised stores","3","47",NA,NA,NA
"47.41","Retail sale of computers, peripheral units and software in specialised stores","4","47.4",NA,NA,"This class excludes: - retail sale of blank tapes and disks, see 47.63"
"47.42","Retail sale of telecommunications equipment in specialised stores","4","47.4",NA,NA,NA
"47.43","Retail sale of audio and video equipment in specialised stores","4","47.4",NA,NA,NA
"47.5","Retail sale of other household equipment in specialised stores","3","47",NA,NA,NA
"47.51","Retail sale of textiles in specialised stores","4","47.5",NA,NA,"This class excludes: - retail sale of clothing, see 47.71"
"47.52","Retail sale of hardware, paints and glass in specialised stores","4","47.5",NA,"This class also includes: - retail sale of lawnmowers, however operated - retail sale of saunas",NA
"47.53","Retail sale of carpets, rugs, wall and floor coverings in specialised stores","4","47.5",NA,NA,"This class excludes: - retail sale of cork floor tiles, see 47.52"
"47.54","Retail sale of electrical household appliances in specialised stores","4","47.5",NA,NA,"This class excludes: - retail sale of audio and video equipment, see 47.43"
"47.59","Retail sale of furniture, lighting equipment and other household articles in specialised stores","4","47.5",NA,NA,"This class excludes: - retail sale of antiques, see 47.79"
"47.6","Retail sale of cultural and recreation goods in specialised stores","3","47",NA,NA,NA
"47.61","Retail sale of books in specialised stores","4","47.6",NA,NA,"This class excludes: - retail sale of second-hand or antique books, see 47.79"
"47.62","Retail sale of newspapers and stationery in specialised stores","4","47.6",NA,"This class also includes: - retail sale of office supplies such as pens, pencils, paper etc.",NA
"47.63","Retail sale of music and video recordings in specialised stores","4","47.6",NA,"This class also includes: - retail sale of blank tapes and discs",NA
"47.64","Retail sale of sporting equipment in specialised stores","4","47.6",NA,NA,NA
"47.65","Retail sale of games and toys in specialised stores","4","47.6",NA,NA,"This class excludes: - retail sale of video game consoles, see 47.41 - retail sale of non-customised software, including video games, see 47.41"
"47.7","Retail sale of other goods in specialised stores","3","47",NA,"Also included is the retail sale of used goods in specialised stores.",NA
"47.71","Retail sale of clothing in specialised stores","4","47.7",NA,NA,"This class excludes: - retail sale of textiles, see 47.51"
"47.72","Retail sale of footwear and leather goods in specialised stores","4","47.7",NA,NA,"This class excludes: - retail sale of special sports equipment footwear such as ski boots, see 47.64"
"47.73","Dispensing chemist in specialised stores","4","47.7",NA,NA,NA
"47.74","Retail sale of medical and orthopaedic goods in specialised stores","4","47.7",NA,NA,NA
"47.75","Retail sale of cosmetic and toilet articles in specialised stores","4","47.7",NA,NA,NA
"47.76","Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores","4","47.7",NA,NA,NA
"47.77","Retail sale of watches and jewellery in specialised stores","4","47.7",NA,NA,NA
"47.78","Other retail sale of new goods in specialised stores","4","47.7",NA,NA,NA
"47.79","Retail sale of second-hand goods in stores","4","47.7",NA,NA,"This class excludes: - retail sale of second-hand motor vehicles, see 45.1 - activities of Internet auctions and other non-store auctions (retail), see 47.91, 47.99 - activities of pawn shops, see 64.92"
"47.8","Retail sale via stalls and markets","3","47",NA,NA,NA
"47.81","Retail sale via stalls and markets of food, beverages and tobacco products","4","47.8",NA,NA,"This class excludes: - retail sale of prepared food for immediate consumption (mobile food vendors), see 56.10"
"47.82","Retail sale via stalls and markets of textiles, clothing and footwear","4","47.8",NA,NA,NA
"47.89","Retail sale via stalls and markets of other goods","4","47.8",NA,NA,NA
"47.9","Retail trade not in stores, stalls or markets","3","47",NA,NA,NA
"47.91","Retail sale via mail order houses or via Internet","4","47.9",NA,"This class also includes: - direct sale via television, radio and telephone - Internet retail auctions","This class excludes: - retail sale of motor vehicles and motor vehicles parts and accessories over the Internet, see groups 45.1, 45.3 - retail sale of motorcycles and motorcycles parts and accessories over the Internet, see 45.40"
"47.99","Other retail sale not in stores, stalls or markets","4","47.9",NA,NA,NA
"49","Land transport and transport via pipelines","2","H",NA,NA,NA
"49.1","Passenger rail transport, interurban","3","49",NA,NA,NA
"49.10","Passenger rail transport, interurban","4","49.1",NA,NA,"This class excludes: - passenger transport by urban and suburban transit systems, see 49.31 - passenger terminal activities, see 52.21 - operation of railroad infrastructure; related activities such as switching and shunting, see 52.21 - operation of sleeping cars or dining cars when operated by separate units, see 55.90, 56.10"
"49.2","Freight rail transport","3","49",NA,NA,NA
"49.20","Freight rail transport","4","49.2",NA,NA,"This class excludes: - warehousing and storage, see 52.10 - freight terminal activities, see 52.21 - operation of railroad infrastructure; related activities such as switching and shunting, see 52.21 - cargo handling, see 52.24"
"49.3","Other passenger land transport","3","49",NA,NA,NA
"49.31","Urban and suburban passenger land transport","4","49.3",NA,"This class also includes: - town-to-airport or town-to-station lines - operation of funicular railways, aerial cableways etc. if part of urban or suburban transit systems","This class excludes: - passenger transport by interurban railways, see 49.10"
"49.32","Taxi operation","4","49.3",NA,"This class also includes: - other rental of private cars with driver",NA
"49.39","Other passenger land transport n.e.c.","4","49.3",NA,"This class also includes: - operation of school buses and buses for transport of employees - passenger transport by man- or animal-drawn vehicles","This class excludes: - ambulance transport, see 86.90"
"49.4","Freight transport by road and removal services","3","49",NA,NA,NA
"49.41","Freight transport by road","4","49.4",NA,"This class also includes: - rental of trucks with driver - freight transport by man or animal-drawn vehicles","This class excludes: - log hauling within the forest, as part of logging operations, see 02.40 - distribution of water by trucks, see 36.00 - operation of terminal facilities for handling freight, see 52.21 - crating and packing activities for transport, see 52.29 - post and courier activities, see 53.10, 53.20 - waste transport as integrated part of waste collection activities, see 38.11, 38.12"
"49.42","Removal services","4","49.4",NA,NA,NA
"49.5","Transport via pipeline","3","49",NA,NA,NA
"49.50","Transport via pipeline","4","49.5",NA,"This class also includes: - operation of pump stations","This class excludes: - distribution of natural or manufactured gas, steam or water, see 35.22, 35.30, 36.00 - transport of liquids by trucks, see 49.41"
"50","Water transport","2","H",NA,NA,"This division excludes restaurant and bar activities on board ships (see 56.10, 56.30), if carried out by separate units."
"50.1","Sea and coastal passenger water transport","3","50",NA,"Also included is the transport of passengers on great lakes etc. when similar types of vessels are used.",NA
"50.10","Sea and coastal passenger water transport","4","50.1",NA,"This class also includes: - rental of pleasure boats with crew for sea and coastal water transport (e.g. for fishing cruises)","This class excludes: - restaurant and bar activities on board ships, when provided by separate units, see 56.10, 56.30 - rental of pleasure boats and yachts without crew, see 77.21 - rental of commercial ships or boats without crew, see 77.34 - operation of ""floating casinos”, see 92.00"
"50.2","Sea and coastal freight water transport","3","50",NA,"Also included is the transport of freight on great lakes etc. when similar types of vessels are used.",NA
"50.20","Sea and coastal freight water transport","4","50.2",NA,"This class also includes: - rental of vessels with crew for sea and coastal freight water transport","This class excludes: - storage of freight, see 52.10 - harbour operation and other auxiliary activities such as docking, pilotage, lighterage, vessel salvage, see 52.22 - cargo handling, see 52.24 - rental of commercial ships or boats without crew, see 77.34"
"50.3","Inland passenger water transport","3","50",NA,NA,NA
"50.30","Inland passenger water transport","4","50.3",NA,"This class also includes: - rental of pleasure boats with crew for inland water transport","This class excludes: - rental of pleasure boats and yachts without crew, see 77.21"
"50.4","Inland freight water transport","3","50",NA,NA,NA
"50.40","Inland freight water transport","4","50.4",NA,"This class also includes: - rental of vessels with crew for inland freight water transport","This class excludes: - cargo handling, see 52.24 - rental of commercial ships or boats without crew, see 77.34"
"51","Air transport","2","H",NA,NA,"This division excludes: - crop spraying, see 01.61 - repair and maintenance of aircraft or aircraft engines, see 33.16 - operation of airports, see 52.23 - aerial advertising (sky-writing), see 73.11 - aerial photography, see 74.20"
"51.1","Passenger air transport","3","51",NA,NA,NA
"51.10","Passenger air transport","4","51.1",NA,"This class also includes: - rental of air transport equipment with operator for the purpose of passenger transportation - general aviation activities, such as:   • transport of passengers by aero clubs for instruction or pleasure","This class excludes: - rental of air transport equipment without operator, see 77.35"
"51.2","Freight air transport and space transport","3","51",NA,NA,NA
"51.21","Freight air transport","4","51.2",NA,"This class also includes: - rental of air transport equipment with operator for the purpose of freight transportation",NA
"51.22","Space transport","4","51.2",NA,NA,NA
"52","Warehousing and support activities for transportation","2","H",NA,NA,NA
"52.1","Warehousing and storage","3","52",NA,NA,NA
"52.10","Warehousing and storage","4","52.1",NA,"This class also includes: - storage of goods in foreign trade zones - blast freezing","This class excludes: - parking facilities for motor vehicles, see 52.21 - operation of self storage facilities, see 68.20 - rental of vacant space, see 68.20"
"52.2","Support activities for transportation","3","52",NA,NA,NA
"52.21","Service activities incidental to land transportation","4","52.2",NA,"This class also includes: - liquefaction of gas for transportation purposes","This class excludes: - cargo handling, see 52.24"
"52.22","Service activities incidental to water transportation","4","52.2",NA,NA,"This class excludes: - cargo handling, see 52.24 - operation of marinas, see 93.29"
"52.23","Service activities incidental to air transportation","4","52.2",NA,"This class also includes: - fire fighting and fire prevention services at airports","This class excludes: - cargo handling, see 52.24 - operation of flying schools, see 85.32, 85.53"
"52.24","Cargo handling","4","52.2",NA,NA,"This class excludes: - operation of terminal facilities, see 52.21, 52.22 and 52.23"
"52.29","Other transportation support activities","4","52.2",NA,NA,"This class excludes: - courier activities, see 53.20 - provision of motor, marine, aviation and transport insurance, see 65.12 - activities of travel agencies, see 79.11 - activities of tour operators, see 79.12 - tourist assistance activities, see 79.90"
"53","Postal and courier activities","2","H",NA,"Local delivery and messenger services are also included.",NA
"53.1","Postal activities under universal service obligation","3","53",NA,NA,NA
"53.10","Postal activities under universal service obligation","4","53.1",NA,NA,"This class excludes: - postal giro, postal savings activities and money order activities, see 64.19"
"53.2","Other postal and courier activities","3","53",NA,NA,NA
"53.20","Other postal and courier activities","4","53.2",NA,"This class also includes: - home delivery services","This class excludes: - transport of freight, see (according to mode of transport) 49.20, 49.41, 50.20, 50.40, 51.21, 51.22"
"55","Accommodation","2","I",NA,"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.","This division excludes activities related to the provision of long-term primary residences in facilities such as apartments typically leased on a monthly or annual basis classified in real estate (section L)."
"55.1","Hotels and similar accommodation","3","55",NA,NA,NA
"55.10","Hotels and similar accommodation","4","55.1",NA,NA,"This class excludes: - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68"
"55.2","Holiday and other short-stay accommodation","3","55",NA,NA,NA
"55.20","Holiday and other short-stay accommodation","4","55.2",NA,NA,"This class excludes: - provision of furnished short-stay accommodation with daily cleaning, bed-making, food and beverage services, see 55.10 - provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division 68"
"55.3","Camping grounds, recreational vehicle parks and trailer parks","3","55",NA,NA,NA
"55.30","Camping grounds, recreational vehicle parks and trailer parks","4","55.3",NA,"This class also includes accommodation provided by: - protective shelters or plain bivouac facilities for placing tents and/or sleeping bags","This class excludes: - mountain refuge, cabins and hostels, see 55.20"
"55.9","Other accommodation","3","55",NA,NA,NA
"55.90","Other accommodation","4","55.9",NA,NA,NA
"56","Food and beverage service activities","2","I",NA,NA,"Excluded is the production of meals not fit for immediate consumption or not planned to be consumed immediately or of prepared food which is not considered to be a meal (see divisions 10: manufacture of food products and 11: manufacture of beverages). Also excluded is the sale of not self-manufactured food that is not considered to be a meal or of meals that are not fit for immediate consumption (see section G: wholesale and retail trade)."
"56.1","Restaurants and mobile food service activities","3","56",NA,NA,NA
"56.10","Restaurants and mobile food service activities","4","56.1",NA,"This class also includes: - restaurant and bar activities connected to transportation, when carried out by separate units","This class excludes: - retail sale of food through vending machines, see 47.99 - concession operation of eating facilities, see 56.29"
"56.2","Event catering and other food service activities","3","56",NA,NA,NA
"56.21","Event catering activities","4","56.2",NA,NA,"This class excludes: - manufacture of perishable food items for resale, see 10.89 - retail sale of perishable food items, see division 47"
"56.29","Other food service activities","4","56.2",NA,NA,"This class excludes: - manufacture of perishable food items for resale, see 10.89 - retail sale of perishable food items, see division 47"
"56.3","Beverage serving activities","3","56",NA,NA,NA
"56.30","Beverage serving activities","4","56.3",NA,NA,"This class excludes: - reselling packaged/prepared beverages, see 47 - retail sale of beverages through vending machines, see 47.99 - operation of discotheques and dance floors without beverage serving, see 93.29"
"58","Publishing activities","2","J",NA,NA,"This division excludes the publishing of motion pictures, video tapes and movies on DVD or similar media (division 59) and the production of master copies for records or audio material (division 59). Also excluded is printing (see 18.11, 18.12) and the mass reproduction of recorded media (see 18.20)."
"58.1","Publishing of books, periodicals and other publishing activities","3","58",NA,NA,NA
"58.11","Book publishing","4","58.1",NA,NA,"This class excludes: - production of globes, see 32.99 - publishing of advertising material, see 58.19 - publishing of music and sheet books, see 59.20 - activities of independent authors, see 90.03"
"58.12","Publishing of directories and mailing lists","4","58.1",NA,NA,NA
"58.13","Publishing of newspapers","4","58.1",NA,NA,"This class excludes: - news agency activities, see 63.91"
"58.14","Publishing of journals and periodicals","4","58.1",NA,NA,NA
"58.19","Other publishing activities","4","58.1",NA,NA,"This class excludes: - publishing of advertising newspapers, see 58.13 - on-line provision of software (application hosting and application service provisioning), see 63.11"
"58.2","Software publishing","3","58",NA,NA,NA
"58.21","Publishing of computer games","4","58.2",NA,NA,NA
"58.29","Other software publishing","4","58.2",NA,NA,"This class excludes: - reproduction of software, see 18.20 - retail sale of non-customised software, see 47.41 - production of software not associated with publishing, including translation or adaptation of non-customised software for a particular market on a fee or contract basis, see 62.01 - on-line provision of software (application hosting and application service provisioning), see 63.11"
"59","Motion picture, video and television programme production, sound recording and music publishing activities","2","J",NA,"This division also includes the sound recording activities, i.e. production of original sound master recordings, releasing, promoting and distributing them, publishing of music as well as sound recording service activities in a studio or elsewhere.",NA
"59.1","Motion picture, video and television programme activities","3","59",NA,"Buying and selling of motion picture or any other film production distribution rights is also included.",NA
"59.11","Motion picture, video and television programme production activities","4","59.1",NA,NA,"This class excludes: - film duplicating (except reproduction of motion picture film for theatrical distribution) as well as audio and video tape, CD or DVD reproduction from master copies, see 18.20 - wholesale of recorded video tapes, CDs, DVDs, see 46.43 - wholesale of blank video tapes, CDs, see 46.52 - retail trade of video tapes, CDs, DVDs, see 47.63 - post-production activities, see 59.12 - sound recording and recording of books on tape, see 59.20 - television broadcasting, see 60.2 - creating a complete television channel programme, see 60.2 - film processing other than for the motion picture industry, see 74.20 - activities of personal theatrical or artistic agents or agencies, see 74.90 - rental of video tapes, DVDs to the general public, see 77.22 - real-time (i.e. simultaneous) closed captioning of live television performances, meetings, conferences, etc., see 82.99 - activities of own account actors, cartoonists, directors, stage designers and technical specialists, see 90.0"
"59.12","Motion picture, video and television programme post-production activities","4","59.1",NA,"This class also includes: - activities of stock footage film libraries etc.","This class excludes: - film duplicating (except reproduction of motion picture film for theatrical distribution) as well as audio and video tape, CD or DVD reproduction from master copies, see 18.20 - wholesale of recorded video tapes, CDs, DVDs, see 46.43 - wholesale of blank video tapes, CDs, see 46.52 - retail trade of video tapes, CDs, DVDs, see 47.63 - film processing other than for the motion picture industry, see 74.20 - rental of video tapes, DVDs to the general public, see 77.22 - activities of own account actors, cartoonists, directors, stage designers and technical specialists, see 90.0"
"59.13","Motion picture, video and television programme distribution activities","4","59.1",NA,"This class also includes: - acquiring film, video tape and DVD distribution rights","This class excludes: - film duplicating as well as audio and video tape, CD or DVD reproduction from master copies, see 18.20 - wholesale of recorded video tapes and DVDs, see 46.43 - retail sale of recorded video tapes and DVDs, see 47.63"
"59.14","Motion picture projection activities","4","59.1",NA,NA,NA
"59.2","Sound recording and music publishing activities","3","59",NA,NA,NA
"59.20","Sound recording and music publishing activities","4","59.2",NA,"This class also includes sound recording service activities in a studio or elsewhere, including the production of taped ( i.e. non-live) radio programming.  This class also includes the activities of music publishing, i.e. activities of acquiring and registering copyrights for musical compositions, promoting, authorising 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 is included here.",NA
"60","Programming and broadcasting activities","2","J",NA,"This division also includes the production of programs that are typically narrowcast in nature (limited format, such as news, sports, education, and youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.","This division excludes the distribution of cable and other subscription programming (see division 61)."
"60.1","Radio broadcasting","3","60",NA,NA,NA
"60.10","Radio broadcasting","4","60.1",NA,"This class also includes: - activities of radio networks, i.e. assembling 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","This class excludes: - the production of taped radio programming, see 59.20"
"60.2","Television programming and broadcasting activities","3","60",NA,NA,NA
"60.20","Television programming and broadcasting activities","4","60.2",NA,"This class also includes data broadcasting integrated with television broadcasting.","This class excludes: - the production of television programme elements (movies, documentaries, talk shows, commercials etc.) not associated with broadcasting, see 59.11 - the assembly of a package of channels and distribution of that package, without programming, see division 61"
"61","Telecommunications","2","J",NA,NA,NA
"61.1","Wired telecommunications activities","3","61",NA,NA,NA
"61.10","Wired telecommunications activities","4","61.1",NA,"This class also includes: - purchasing access and network capacity from owners and operators of networks and providing telecommunications services using this capacity to businesses and households - provision of Internet access by the operator of the wired infrastructure","This class excludes: - telecommunications resellers, see 61.90"
"61.2","Wireless telecommunications activities","3","61",NA,NA,NA
"61.20","Wireless telecommunications activities","4","61.2",NA,"This class also includes: - purchasing access and network capacity from owners and operators of networks and providing wireless telecommunications services (except satellite) using this capacity to businesses and households - provision of Internet access by the operator of the wireless infrastructure","This class excludes: - telecommunications resellers, see 61.90"
"61.3","Satellite telecommunications activities","3","61",NA,NA,NA
"61.30","Satellite telecommunications activities","4","61.3",NA,"This class also includes: - provision of Internet access by the operator of the satellite infrastructure","This class excludes: - telecommunications resellers, see 61.90"
"61.9","Other telecommunications activities","3","61",NA,NA,NA
"61.90","Other telecommunications activities","4","61.9",NA,NA,"This class excludes: - provision of Internet access by operators of telecommunications infrastructure, see 61.10, 61.20, 61.30"
"62","Computer programming, consultancy and related activities","2","J",NA,NA,NA
"62.0","Computer programming, consultancy and related activities","3","62",NA,NA,NA
"62.01","Computer programming activities","4","62.0",NA,NA,"This class excludes: - publishing packaged software, see 58.29 - translation or adaptation of non-customised software for a particular market on own account, see 58.29 - planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62.02"
"62.02","Computer consultancy activities","4","62.0",NA,NA,"This class excludes: - sale of computer hardware or software, see 46.51, 47.41 - installation of mainframe and similar computers, see 33.20 - installation (setting-up) of personal computers, see 62.09 - installation of software, computer disaster recovery, see 62.09"
"62.03","Computer facilities management activities","4","62.0",NA,NA,NA
"62.09","Other information technology and computer service activities","4","62.0",NA,NA,"This class excludes: - installation of mainframe and similar computers, see 33.20 - computer programming, see 62.01 - computer consultancy, see 62.02 - computer facilities management, see 62.03 - data processing and hosting, see 63.11"
"63","Information service activities","2","J",NA,NA,NA
"63.1","Data processing, hosting and related activities; web portals","3","63",NA,NA,NA
"63.11","Data processing, hosting and related activities","4","63.1",NA,NA,"This class excludes: - activities where the supplier uses the computers only as a tool are classified according to the nature of the services rendered"
"63.12","Web portals","4","63.1",NA,NA,"This class excludes: - publishing of books, newspapers, journals etc. via Internet, see division 58 - broadcasting via Internet, see division 60"
"63.9","Other information service activities","3","63",NA,NA,"This group excludes: - activities of libraries and archives, see 91.01"
"63.91","News agency activities","4","63.9",NA,NA,"This class excludes: - activities of independent photojournalists, see 74.20 - activities of independent journalists, see 90.03"
"63.99","Other information service activities n.e.c.","4","63.9",NA,NA,"This class excludes: - activities of call centres, see 82.20"
"64","Financial service activities, except insurance and pension funding","2","K",NA,NA,NA
"64.1","Monetary intermediation","3","64",NA,NA,NA
"64.11","Central banking","4","64.1",NA,NA,NA
"64.19","Other monetary intermediation","4","64.1",NA,"This class also includes: - postal giro and postal savings bank activities - credit granting for house purchase by specialised deposit-taking institutions - money order activities","This class excludes: - credit granting for house purchase by specialised non-depository institutions, see 64.92 - credit card transaction processing and settlement activities, see 66.19"
"64.2","Activities of holding companies","3","64",NA,NA,NA
"64.20","Activities of holding companies","4","64.2",NA,NA,"This class excludes: - active management of companies and enterprises, strategic planning and decision making of the company, see 70.10"
"64.3","Trusts, funds and similar financial entities","3","64",NA,NA,NA
"64.30","Trusts, funds and similar financial entities","4","64.3",NA,NA,"This class excludes: - funds and trusts that earn revenue from the sale of goods or services, see NACE class according to their principal activity - activities of holding companies, see 64.20 - pension funding, see 65.30 - management of funds, see 66.30"
"64.9","Other financial service activities, except insurance and pension funding","3","64",NA,NA,"This group excludes: - insurance and pension funding, see division 65"
"64.91","Financial leasing","4","64.9",NA,NA,"This class excludes: - operational leasing, see division 77, according to type of goods leased"
"64.92","Other credit granting","4","64.9",NA,NA,"This class excludes: - credit granting for house purchase by specialised institutions that also take deposits, see 64.19 - operational leasing, see division 77, according to type of goods leased - grant giving activities by membership organisations, see 94.99"
"64.99","Other financial service activities, except insurance and pension funding n.e.c.","4","64.9",NA,NA,"This class excludes: - financial leasing, see 64.91 - security dealing on behalf of others, see 66.12 - trade, leasing and rental of real estate property, see division 68 - bill collection without debt buying up, see 82.91 - grant-giving activities by membership organisations, see 94.99"
"65","Insurance, reinsurance and pension funding, except compulsory social security","2","K",NA,NA,NA
"65.1","Insurance","3","65",NA,NA,NA
"65.11","Life insurance","4","65.1",NA,NA,NA
"65.12","Non-life insurance","4","65.1",NA,NA,NA
"65.2","Reinsurance","3","65",NA,NA,NA
"65.20","Reinsurance","4","65.2",NA,NA,NA
"65.3","Pension funding","3","65",NA,NA,NA
"65.30","Pension funding","4","65.3",NA,NA,"This class excludes: - management of pension funds, see 66.30 - compulsory social security schemes, see 84.30"
"66","Activities auxiliary to financial services and insurance activities","2","K",NA,NA,NA
"66.1","Activities auxiliary to financial services, except insurance and pension funding","3","66",NA,NA,NA
"66.11","Administration of financial markets","4","66.1",NA,NA,NA
"66.12","Security and commodity contracts brokerage","4","66.1",NA,NA,"This class excludes: - dealing in markets on own account, see 64.99 - portfolio management, on a fee or contract basis, see 66.30"
"66.19","Other activities auxiliary to financial services, except insurance and pension funding","4","66.1",NA,"This class also includes: - trustee, fiduciary and custody services on a fee or contract basis","This class excludes: - activities of insurance agents and brokers, see 66.22 - management of funds, see 66.30"
"66.2","Activities auxiliary to insurance and pension funding","3","66",NA,NA,NA
"66.21","Risk and damage evaluation","4","66.2",NA,NA,"This class excludes: - appraisal of real estate, see 68.31 - appraisal for other purposes, see 74.90 - investigation activities, see 80.30"
"66.22","Activities of insurance agents and brokers","4","66.2",NA,NA,NA
"66.29","Other activities auxiliary to insurance and pension funding","4","66.2",NA,NA,"This class excludes: - marine salvage activities, see 52.22"
"66.3","Fund management activities","3","66",NA,NA,NA
"66.30","Fund management activities","4","66.3",NA,NA,NA
"68","Real estate activities","2","L",NA,NA,NA
"68.1","Buying and selling of own real estate","3","68",NA,NA,NA
"68.10","Buying and selling of own real estate","4","68.1",NA,"This class also includes - subdividing real estate into lots, without land improvement","This class excludes: - development of building projects for sale, see 41.10 - subdividing and improving of land, see 42.99"
"68.2","Renting and operating of own or leased real estate","3","68",NA,NA,NA
"68.20","Renting and operating of own or leased real estate","4","68.2",NA,"This class also includes: - development of building projects for own operation - operation of residential mobile home sites","This class excludes: - operation of hotels, suite hotels, holiday homes, rooming houses, campgrounds, trailer parks and other non-residential or short-stay accommodation places, see division 55"
"68.3","Real estate activities on a fee or contract basis","3","68",NA,NA,NA
"68.31","Real estate agencies","4","68.3",NA,NA,"This class excludes: - legal activities, see 69.10"
"68.32","Management of real estate on a fee or contract basis","4","68.3",NA,"This class also includes: - rent-collecting agencies","This class excludes: - legal activities, see 69.10 - facilities support services (combination of services such as general interior cleaning, maintenance and making minor repairs, trash disposal, guard and security), see 81.10 - management of facilities, such as military bases, prisons and other facilities (except computer facilities management), see 81.10"
"69","Legal and accounting activities","2","M",NA,"It also includes preparation of legal documents such as articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts, etc. as well as other activities of notaries public, civil law notaries, bailiffs, arbitrators, examiners and referees.  It also includes accounting and bookkeeping services such as auditing of accounting records, preparing financial statements and bookkeeping.",NA
"69.1","Legal activities","3","69",NA,NA,NA
"69.10","Legal activities","4","69.1",NA,NA,"This class excludes: - law court activities, see 84.23"
"69.2","Accounting, bookkeeping and auditing activities; tax consultancy","3","69",NA,NA,NA
"69.20","Accounting, bookkeeping and auditing activities; tax consultancy","4","69.2",NA,NA,"This class excludes: - data-processing and tabulation activities, see 63.11 - management consultancy on accounting systems, budgetary control procedures, see 70.22 - bill collection, see 82.91"
"70","Activities of head offices; management consultancy activities","2","M",NA,"It also includes the overseeing and managing of other units of the same company or enterprise, i.e. the activities of head offices.",NA
"70.1","Activities of head offices","3","70",NA,NA,NA
"70.10","Activities of head offices","4","70.1",NA,NA,"This class excludes: - activities of holding companies, not engaged in managing, see 64.20"
"70.2","Management consultancy activities","3","70",NA,NA,NA
"70.21","Public relations and communication activities","4","70.2",NA,NA,"This class excludes: - advertising agencies and media representation services, see 73.1 - market research and public opinion polling, see 73.20"
"70.22","Business and other management consultancy activities","4","70.2",NA,NA,"This class excludes: - design of computer software for accounting systems, see 62.01 - legal advice and representation, see 69.10 - accounting, bookkeeping and auditing activities, tax consulting, see 69.20 - architectural and engineering advisory activities, see 71.11, 71.12 - environmental, agronomy, security and similar consulting activities, see 74.90 - executive placement or search consulting activities, see 78.10 - educational consulting activities, see 85.60"
"71","Architectural and engineering activities; technical testing and analysis","2","M",NA,"It also includes the performance of physical, chemical, and other analytical testing services.",NA
"71.1","Architectural and engineering activities and related technical consultancy","3","71",NA,NA,NA
"71.11","Architectural activities","4","71.1",NA,NA,"This class excludes: - activities of computer consultants, see 62.02, 62.09 - interior decorating, see 74.10"
"71.12","Engineering activities and related technical consultancy","4","71.1",NA,NA,"This class excludes: - test drilling in connection with mining operations, see 09.10, 09.90 - development or publishing of associated software, see 58.29, 62.01 - activities of computer consultants, see 62.02, 62.09 - technical testing, see 71.20 - research and development activities related to engineering, see 72.19 - industrial design, see 74.10 - aerial photography, see 74.20"
"71.2","Technical testing and analysis","3","71",NA,NA,NA
"71.20","Technical testing and analysis","4","71.2",NA,NA,"This class excludes: - testing of animal specimens, see 75.00 - diagnostic imaging, testing and analysis of medical and dental specimens, see 86"
"72","Scientific research and development","2","M",NA,NA,"This division excludes: - market research, see 73.20"
"72.1","Research and experimental development on natural sciences and engineering","3","72",NA,NA,NA
"72.11","Research and experimental development on biotechnology","4","72.1",NA,NA,NA
"72.19","Other research and experimental development on natural sciences and engineering","4","72.1",NA,NA,NA
"72.2","Research and experimental development on social sciences and humanities","3","72",NA,NA,NA
"72.20","Research and experimental development on social sciences and humanities","4","72.2",NA,NA,"This class excludes: - market research, see 73.20"
"73","Advertising and market research","2","M",NA,NA,NA
"73.1","Advertising","3","73",NA,NA,NA
"73.11","Advertising agencies","4","73.1",NA,NA,"This class excludes: - publishing of advertising material, see 58.19 - production of commercial messages television and film, see 59.11 - production of commercial messages for radio, see 59.20 - market research, see 73.20 - advertising photography, see 74.20 - convention and trade show organisers, see 82.30 - mailing activities, see 82.19"
"73.12","Media representation","4","73.1",NA,NA,"This class excludes: - sale of advertising time or space directly by owners of the time or space (publishers etc.), see the corresponding activity class  - public-relations activities, see 70.21"
"73.2","Market research and public opinion polling","3","73",NA,NA,NA
"73.20","Market research and public opinion polling","4","73.2",NA,NA,NA
"74","Other professional, scientific and technical activities","2","M",NA,NA,NA
"74.1","Specialised design activities","3","74",NA,NA,NA
"74.10","Specialised design activities","4","74.1",NA,NA,"This class excludes: - design and programming of web pages, see 62.01 - architectural design, see 71.11 - engineering design, i.e. applying physical laws and principles of engineering in the design of machines, materials, instruments, structures, processes and systems, see 71.12"
"74.2","Photographic activities","3","74",NA,NA,NA
"74.20","Photographic activities","4","74.2",NA,"This class also includes: - microfilming of documents","This class excludes: - processing motion picture film related to the motion picture and television industries, see 59.12 - cartographic and spatial information activities, see 71.12 - operation of coin-operated (self-service) photo machines, see 96.09"
"74.3","Translation and interpretation activities","3","74",NA,NA,NA
"74.30","Translation and interpretation activities","4","74.3",NA,NA,NA
"74.9","Other professional, scientific and technical activities n.e.c.","3","74",NA,NA,NA
"74.90","Other professional, scientific and technical activities n.e.c.","4","74.9",NA,"This class also includes: - activities carried out by agents and agencies on behalf of individuals usually involving the obtaining of engagements in motion picture, theatrical production or other entertainment or sports attractions and the placement of books, plays, artworks, photographs etc., with publishers, producers etc.","This class excludes: - wholesale of used motor vehicles by auctioning, see 45.1 - online auction activities (retail), see 47.91 - activities of auctioning houses (retail), see 47.79 - activities of real estate brokers, see 68.31 - bookkeeping activities, see 69.20 - activities of management consultants, see 70.22 - activities of architecture and engineering consultants, see 71.1 - industrial and machinery design, see 71.12, 74.10 - veterinary testing and control in relation to food production, see 71.20 - display of advertisement and other advertising design, see 73.11 - creation of stands and other display structures and sites, see 73.11 - activities of convention and trade show organisers, see 82.30 - activities of independent auctioneers, see 82.99 - administration of loyalty programmes, see 82.99 - consumer credit and debt counselling, see 88.99"
"75","Veterinary activities","2","M",NA,"It also includes animal ambulance activities.",NA
"75.0","Veterinary activities","3","75",NA,NA,NA
"75.00","Veterinary activities","4","75.0",NA,"This class also includes: - activities of veterinary assistants or other auxiliary veterinary personnel - clinico-pathological and other diagnostic activities pertaining to animals - animal ambulance activities","This class excludes: - farm animal boarding activities without health care, see 01.62 - sheep shearing, see 01.62 - herd testing services, droving services, agistment services, poultry caponising, see 01.62 - activities related to artificial insemination, see 01.62 - pet animal boarding activities without health care, see 96.09"
"77","Rental and leasing activities","2","N",NA,NA,"This division excludes: - financial leasing, see 64.91 - rental of real estate, see section L - rental of equipment with operator, see corresponding classes according to activities carried out with this equipment, e.g. construction (section F), transportation (section H)"
"77.1","Renting and leasing of motor vehicles","3","77",NA,NA,NA
"77.11","Renting and leasing of cars and light motor vehicles","4","77.1",NA,NA,"This class excludes: - rental or leasing of cars or light motor vehicles with driver, see 49.32, 49.39"
"77.12","Renting and leasing of trucks","4","77.1",NA,NA,"This class excludes: - rental or leasing of heavy goods vehicles or trucks with driver, see 49.41"
"77.2","Renting and leasing of personal and household goods","3","77",NA,NA,NA
"77.21","Renting and leasing of recreational and sports goods","4","77.2",NA,NA,"This class excludes: - rental of pleasure boats and sailing boats with crew, see 50.10, 50.30 - rental of video tapes and disks, see 77.22 - rental of other personal and household goods n.e.c., see 77.29 - rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29"
"77.22","Renting of video tapes and disks","4","77.2",NA,NA,NA
"77.29","Renting and leasing of other personal and household goods","4","77.2",NA,NA,"This class excludes: - rental of cars, trucks, trailers and recreational vehicles without driver, see 77.1 - rental of recreational and sports goods, see 77.21 - rental of video tapes and disks, see 77.22 - rental of office furniture, see 77.33 - rental of motorcycles and caravans without driver, see 77.39 - provision of linen, work uniforms and related items by laundries, see 96.01"
"77.3","Renting and leasing of other machinery, equipment and tangible goods","3","77",NA,NA,NA
"77.31","Renting and leasing of agricultural machinery and equipment","4","77.3",NA,NA,"This class excludes: - rental of agricultural and forestry machinery or equipment with operator, see 01.61, 02.40"
"77.32","Renting and leasing of construction and civil engineering machinery and equipment","4","77.3",NA,NA,"This class excludes: - rental of construction and civil engineering machinery or equipment with operator, see division 43"
"77.33","Renting and leasing of office machinery and equipment (including computers)","4","77.3",NA,NA,NA
"77.34","Renting and leasing of water transport equipment","4","77.3",NA,NA,"This class excludes: - rental of water-transport equipment with operator, see division 50 - rental of pleasure boats, see 77.21"
"77.35","Renting and leasing of air transport equipment","4","77.3",NA,NA,"This class excludes: - rental of air-transport equipment with operator, see division 51"
"77.39","Renting and leasing of other machinery, equipment and tangible goods n.e.c.","4","77.3",NA,"This class also includes: - rental of accommodation or office containers - rental of animals (e.g. herds, race horses) - rental of containers - rental of pallets","This class excludes: - rental of bicycles, see 77.21 - rental of agricultural and forestry machinery and equipment, see 77.31 - rental of construction and civil engineering machinery and equipment, see 77.32 - rental of office machinery and equipment, including computers, see 77.33"
"77.4","Leasing of intellectual property and similar products, except copyrighted works","3","77",NA,NA,NA
"77.40","Leasing of intellectual property and similar products, except copyrighted works","4","77.4",NA,NA,"This class excludes: - acquisition of rights and publishing, see divisions 58 and 59 - producing, reproducing and distributing copyrighted works (books, software, film), see divisions 58, 59 - leasing of real estate, see 68.20 - leasing of tangible products (assets), see groups 77.1, 77.2, 77.3"
"78","Employment activities","2","N",NA,NA,"This division excludes: - activities of agents for individual artists, see 74.90"
"78.1","Activities of employment placement agencies","3","78",NA,NA,NA
"78.10","Activities of employment placement agencies","4","78.1",NA,NA,"This class excludes: - activities of personal theatrical or artistic agents or agencies, see 74.90"
"78.2","Temporary employment agency activities","3","78",NA,NA,NA
"78.20","Temporary employment agency activities","4","78.2",NA,NA,NA
"78.3","Other human resources provision","3","78",NA,NA,NA
"78.30","Other human resources provision","4","78.3",NA,NA,"This class excludes: - provision of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business - provision of human resources to temporarily replace or supplement the workforce of the client, see 78.20"
"79","Travel agency, tour operator reservation service and related activities","2","N",NA,"The activities of tourist guides and tourism promotion activities are also included.",NA
"79.1","Travel agency and tour operator activities","3","79",NA,NA,NA
"79.11","Travel agency activities","4","79.1",NA,NA,NA
"79.12","Tour operator activities","4","79.1",NA,NA,NA
"79.9","Other reservation service and related activities","3","79",NA,NA,NA
"79.90","Other reservation service and related activities","4","79.9",NA,NA,"This class excludes: - the activities of travel agencies and tour operators, see 79.11, 79.12 - organisation and management of events such as meetings, conventions and conferences, see 82.30"
"80","Security and investigation activities","2","N",NA,NA,NA
"80.1","Private security activities","3","80",NA,NA,NA
"80.10","Private security activities","4","80.1",NA,NA,"This class excludes: - public order and safety activities, see 84.24"
"80.2","Security systems service activities","3","80",NA,NA,NA
"80.20","Security systems service activities","4","80.2",NA,NA,"This class excludes: - installation of security systems, such as burglar and fire alarms, without later monitoring, see 43.21 - retail sale of electrical security alarm systems, mechanical or electronic locking devices, safes and security vaults in specialised stores, without monitoring, installation or maintenance services, see 47.59 - security consultants, see 74.90 - public order and safety activities, see 84.24 - providing key duplication services, see 95.29"
"80.3","Investigation activities","3","80",NA,NA,NA
"80.30","Investigation activities","4","80.3",NA,NA,NA
"81","Services to buildings and landscape activities","2","N",NA,NA,NA
"81.1","Combined facilities support activities","3","81",NA,NA,NA
"81.10","Combined facilities support activities","4","81.1",NA,NA,"This class excludes: - provision of only one of the support services (e.g. general interior cleaning services) or addressing only a single function (e.g. heating), see the appropriate class according to the service provided - 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, see 62.03 - operation of correctional facilities on a contract or fee basis, see 84.23"
"81.2","Cleaning activities","3","81",NA,NA,"This group excludes: - agricultural pest control, see 01.61 - cleaning of new buildings immediately after construction, 43.39 - steam-cleaning, sand blasting and similar activities for building exteriors, see 43.99 - carpet and rug shampooing, drapery and curtain cleaning, see 96.01"
"81.21","General cleaning of buildings","4","81.2",NA,NA,"This class excludes: - specialised cleaning activities, such as window cleaning, chimney cleaning, cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts, exhaust units, see 81.22"
"81.22","Other building and industrial cleaning activities","4","81.2",NA,NA,"This class excludes: - steam cleaning and blasting and similar activities for building exteriors, see 43.99"
"81.29","Other cleaning activities","4","81.2",NA,NA,"This class excludes: - agriculture pest control, see 01.61 - automobile cleaning, car wash, see 45.20"
"81.3","Landscape service activities","3","81",NA,NA,NA
"81.30","Landscape service activities","4","81.3",NA,NA,"This class excludes: - commercial production and planting for commercial production of plants, trees, see divisions 01, 02 - tree nurseries and forest tree nurseries, see 01.30, 02.10 - keeping the land in good environmental condition for agricultural use, see 01.61 - construction activities for landscaping purposes, see section F - landscape design and architecture activities, see 71.11"
"82","Office administrative, office support and other business support activities","2","N",NA,"This division also includes all support service activities typically provided to businesses not elsewhere classified.","Units classified in this division do not provide operating staff to carry out the complete operations of a business."
"82.1","Office administrative and support activities","3","82",NA,"This group also includes support activities for others on a contract or fee basis, that are ongoing routine business support functions that businesses and organisations traditionally do for themselves.","Units classified in this group do not provide operating staff to carry out the complete operations of a business. Units engaged in one particular aspect of these activities are classified according to that particular activity."
"82.11","Combined office administrative service activities","4","82.1",NA,NA,"This class excludes: - provision of only one particular aspect of these activities, see class according to that particular activity - provision of the operating staff without supervision, see 78"
"82.19","Photocopying, document preparation and other specialised office support activities","4","82.1",NA,NA,"This class excludes: - printing of documents (offset printing, quick printing etc.), see 18.12 - pre-press services, see 18.13 - developing and organising mail advertising campaigns, see 73.11 - specialised stenotype services such as court reporting, see 82.99 - public stenography services, see 82.99"
"82.2","Activities of call centres","3","82",NA,NA,NA
"82.20","Activities of call centres","4","82.2",NA,NA,NA
"82.3","Organisation of conventions and trade shows","3","82",NA,NA,NA
"82.30","Organisation of conventions and trade shows","4","82.3",NA,NA,NA
"82.9","Business support service activities n.e.c.","3","82",NA,NA,NA
"82.91","Activities of collection agencies and credit bureaus","4","82.9",NA,NA,NA
"82.92","Packaging activities","4","82.9",NA,NA,"This class excludes: - manufacture of soft drinks and production of mineral water, see 11.07 - packaging activities incidental to transport, see 52.29"
"82.99","Other business support service activities n.e.c.","4","82.9",NA,NA,"This class excludes: - provision of document transcription services, see 82.19 - providing film or tape captioning or subtitling services, see 59.12"
"84","Public administration and defence; compulsory social security","2","O",NA,NA,NA
"84.1","Administration of the State and the economic and social policy of the community","3","84",NA,NA,NA
"84.11","General public administration activities","4","84.1",NA,NA,"This class excludes: - operation of government owned or occupied buildings, see 68.2, 68.3 - administration of research and development policies intended to increase personal well-being and of associated funds, see 84.12 - administration of research and development policies intended to improve economic performance and competitiveness, see 84.13 - administration of defence-related research and development policies and of associated funds, see 84.22 - operation of government archives, see 91.01"
"84.12","Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security","4","84.1",NA,"This class also includes:  - sponsoring of recreational and cultural activities - distribution of public grants to artists - administration of potable water supply programmes - administration of waste collection and disposal operations - administration of environmental protection programmes - administration of housing programmes","This class excludes:  - sewage, refuse disposal and remediation activities, see divisions 37, 38, 39 - compulsory social security activities, see 84.30 - education activities, see section P - human health-related activities, see division 86 - museums and other cultural institutions, see division 91 - activities of government operated libraries and archives, see 91.01 - sporting or other recreational activities, see division 93"
"84.13","Regulation of and contribution to more efficient operation of businesses","4","84.1",NA,NA,"This class excludes: - research and experimental development activities, see division 72"
"84.2","Provision of services to the community as a whole","3","84",NA,NA,NA
"84.21","Foreign affairs","4","84.2",NA,NA,"This class excludes: - international disaster or conflict refugee services, see 88.99"
"84.22","Defence activities","4","84.2",NA,NA,"This class excludes: - research and experimental development activities, see division 72 - provision of military aid to foreign countries, see 84.21 - activities of military tribunals, see 84.23  - provision of supplies for domestic emergency use in case of peacetime disasters, see 84.24  - educational activities of military schools, colleges and academies, see 85.4 - activities of military hospitals, see 86.10"
"84.23","Justice and judicial activities","4","84.2",NA,NA,"This class excludes: - advice and representation in civil, criminal and other cases, see 69.10 - activities of prison schools, see division 85 - activities of prison hospitals, see 86.10"
"84.24","Public order and safety activities","4","84.2",NA,NA,"This class excludes: - operation of police laboratories, see 71.20 - administration and operation of military armed forces, see 84.22"
"84.25","Fire service activities","4","84.2",NA,NA,"This class excludes: - forestry fire protection and fire fighting services, see 02.40 - oil and gas field fire fighting, see 09.10 - fire fighting and fire prevention services at airports provided by non-specialised units, see 52.23"
"84.3","Compulsory social security activities","3","84",NA,NA,NA
"84.30","Compulsory social security activities","4","84.3",NA,NA,"This class excludes: - non-compulsory social security, see 65.30 - provision of welfare services and social work (without accommodation), see 88.10, 88.99"
"85","Education","2","P",NA,NA,NA
"85.1","Pre-primary education","3","85",NA,NA,NA
"85.10","Pre-primary education","4","85.1",NA,NA,"This class excludes: - child day-care activities, see 88.91"
"85.2","Primary education","3","85",NA,NA,NA
"85.20","Primary education","4","85.2",NA,NA,"This class excludes: - adult education as defined in 85.5 - child day-care activities, including day nurseries for pupils, see 88.91"
"85.3","Secondary education","3","85",NA,NA,"This group excludes: - adult education as defined in 85.5"
"85.31","General secondary education","4","85.3",NA,NA,NA
"85.32","Technical and vocational secondary education","4","85.3",NA,"This class also includes: - tourist guide instruction - instruction for chefs, hoteliers and restaurateurs - cosmetology and barber schools - computer repair training - driving schools for occupational drivers e.g. of trucks, buses, coaches, schools for professional pilots","This class excludes: - technical and vocational higher education, see 85.4 - performing art instruction for recreation, hobby and self-development purposes, see 85.52 - automobile driving schools not intended for occupational drivers, see 85.53 - job training forming part of social work activities without accommodation, see 88.10, 88.99"
"85.4","Higher education","3","85",NA,NA,"This group excludes: - adult education as defined in 85.5"
"85.41","Post-secondary non-tertiary education","4","85.4",NA,NA,NA
"85.42","Tertiary education","4","85.4",NA,"This class also includes: - performing arts schools providing tertiary education",NA
"85.5","Other education","3","85",NA,NA,"It excludes educational activities as outlined in groups 85.1-85.4, i.e. pre-primary education, primary education, secondary education or higher education."
"85.51","Sports and recreation education","4","85.5",NA,NA,"This class excludes: - cultural education, see 85.52"
"85.52","Cultural education","4","85.5",NA,NA,"This class excludes: - foreign language instruction, see 85.59"
"85.53","Driving school activities","4","85.5",NA,"This class also includes: - flying, sailing, shipping schools not issuing commercial certificates and permits","This class excludes: - driving schools for occupational drivers, see 85.32"
"85.59","Other education n.e.c.","4","85.5",NA,"This class also includes: - lifeguard training - survival training - public speaking training - speed reading instruction","This class excludes: - adult literacy programmes see 85.20 - general secondary education, see 85.31 - technical and vocational secondary education, see 85.32 - higher education, see 85.4"
"85.6","Educational support activities","3","85",NA,NA,NA
"85.60","Educational support activities","4","85.6",NA,NA,"This class excludes: - research and experimental development on social sciences and humanities, see 72.20"
"86","Human health activities","2","Q",NA,"It also includes medical consultation and treatment in the field of general and specialised medicine by general practitioners and medical specialists and surgeons. It includes dental practice activities of a general or specialised nature and orthodontic activities. Additionally, this division includes activities for human health not performed by hospitals or by practicing medical doctors but by paramedical practitioners legally recognised to treat patients.",NA
"86.1","Hospital activities","3","86",NA,NA,NA
"86.10","Hospital activities","4","86.1",NA,NA,"This class excludes: - laboratory testing and inspection of all types of materials and products, except medical, see 71.20 - veterinary activities, see 75.00 - health activities for military personnel in the field, see 84.22 - dental practice activities of a general or specialised nature, e.g. dentistry, endodontic and pediatric dentistry; oral pathology, orthodontic activities, see 86.23 - private consultants' services to inpatients, see 86.2 - medical laboratory testing, see 86.90 - ambulance transport activities, see 86.90"
"86.2","Medical and dental practice activities","3","86",NA,"This group also includes: - private consultants' services to inpatients",NA
"86.21","General medical practice activities","4","86.2",NA,NA,"This class excludes: - inpatient hospital activities, see 86.10 - paramedical activities such as those of midwives, nurses and physiotherapists, see 86.90"
"86.22","Specialist medical practice activities","4","86.2",NA,"This class also includes: - family planning centres providing medical treatment such as sterilisation and termination of pregnancy, without accommodation","This class excludes: - inpatient hospital activities, see 86.10 - activities of midwives, physiotherapists and other paramedical practitioners, see 86.90"
"86.23","Dental practice activities","4","86.2",NA,"This class also includes: - dental activities in operating rooms","This class excludes: - production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50 - inpatient hospital activities, see 86.10 - activities of dental paramedical personnel such as dental hygienists, see 86.90"
"86.9","Other human health activities","3","86",NA,NA,NA
"86.90","Other human health activities","4","86.9",NA,"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 centres   • 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.","This class excludes: - production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50 - transfer of patients, with neither equipment for lifesaving nor medical personnel, see divisions 49, 50, 51 - non-medical laboratory testing, see 71.20 - testing activities in the field of food hygiene, see 71.20 - hospital activities, see 86.10 - medical and dental practice activities, see 86.2 - residential nursing care facilities, see 87.10"
"87","Residential care activities","2","Q",NA,NA,NA
"87.1","Residential nursing care activities","3","87",NA,NA,NA
"87.10","Residential nursing care activities","4","87.1",NA,NA,"This class excludes: - in-home services provided by health care professionals, see division 86 - activities of the homes for the elderly without or with minimal nursing care, see 87.30 - social work activities with accommodation, such as orphanages, children's boarding homes and hostels, temporary homeless shelters, see 87.90"
"87.2","Residential care activities for mental retardation, mental health and substance abuse","3","87",NA,NA,NA
"87.20","Residential care activities for mental retardation, mental health and substance abuse","4","87.2",NA,"This class also includes: - provision of residential care and treatment for patients with mental health and substance abuse illnesses","This class excludes: - mental hospitals, see 86.10 - social work activities with accommodation, such as temporary homeless shelters, see 87.90"
"87.3","Residential care activities for the elderly and disabled","3","87",NA,NA,NA
"87.30","Residential care activities for the elderly and disabled","4","87.3",NA,NA,"This class excludes: - activities of homes for the elderly with nursing care, see 87.10 - social work activities with accommodation where medical treatment or education are not important elements, see 87.90"
"87.9","Other residential care activities","3","87",NA,NA,NA
"87.90","Other residential care activities","4","87.9",NA,"This class also includes: - activities of:   • halfway group homes for persons with social or personal problems   • halfway homes for delinquents and offenders   • juvenile correction homes","This class excludes: - funding and administration of compulsory social security programmes, see 84.30 - activities of nursing care facilities, see 87.10 - residential care activities for the elderly or disabled, see 87.30 - adoption activities, see 88.99 - short-term shelter activities for disaster victims, see 88.99"
"88","Social work activities without accommodation","2","Q",NA,NA,NA
"88.1","Social work activities without accommodation for the elderly and disabled","3","88",NA,NA,NA
"88.10","Social work activities without accommodation for the elderly and disabled","4","88.1",NA,NA,"This class excludes: - funding and administration of compulsory social security programmes, see 84.30 - activities similar to those described in this class, but including accommodation, see 87.30 - day-care activities for disabled children, see 88.91"
"88.9","Other social work activities without accommodation","3","88",NA,NA,NA
"88.91","Child day-care activities","4","88.9",NA,"This class also includes: - activities of day nurseries for pupils, including day-care activities for disabled children",NA
"88.99","Other social work activities without accommodation n.e.c.","4","88.9",NA,NA,"This class excludes: - funding and administration of compulsory social security programmes, see 84.30 - activities similar to those described in this class, but including accommodation, see 87.90"
"90","Creative, arts and entertainment activities","2","R",NA,NA,"This division excludes: - the operation of museums of all kinds, botanical and zoological gardens; the preservation of historical sites; and nature reserves activities, see division 91  - gambling and betting activities, see division 92  - sports and amusement and recreation activities, see division 93.  Some units that provide cultural, entertainment or recreational facilities and services are classified in other divisions, such as: - motion picture and video production and distribution, see 59.11, 59.12, 59.13 - motion picture projection, see 59.14 - radio and television broadcasting, see 60.1, 60.2"
"90.0","Creative, arts and entertainment activities","3","90",NA,NA,NA
"90.01","Performing arts","4","90.0",NA,NA,"This class excludes: - activities of personal theatrical or artistic agents or agencies, see 74.90 - casting activities, see 78.10"
"90.02","Support activities to performing arts","4","90.0",NA,"This class also includes: - activities of producers or entrepreneurs of arts live events, with or without facilities","This class excludes: - activities of personal theatrical or artistic agents or agencies, see 74.90 - casting activities, see 78.10"
"90.03","Artistic creation","4","90.0",NA,NA,"This class excludes: - manufacture of statues, other than artistic originals, see 23.70 - restoring of organs and other historical musical instruments, see 33.19 - motion picture and video production, see 59.11, 59.12 - restoring of furniture (except museum type restoration), see 95.24"
"90.04","Operation of arts facilities","4","90.0",NA,NA,"This class excludes: - operation of cinemas, see 59.14 - activities of ticket agencies, see 79.90 - operation of museums of all kinds, see 91.02"
"91","Libraries, archives, museums and other cultural activities","2","R",NA,"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).","This division excludes: - sports and amusement and recreation activities such as the operation of bathing beaches and recreation parks, see division 93"
"91.0","Libraries, archives, museums and other cultural activities","3","91",NA,NA,NA
"91.01","Library and archives activities","4","91.0",NA,NA,NA
"91.02","Museums activities","4","91.0",NA,NA,"This class excludes: - activities of commercial art galleries, see 47.78 - restoration of works of art and museum collection objects, see 90.03 - activities of libraries and archives, see 91.01"
"91.03","Operation of historical sites and buildings and similar visitor attractions","4","91.0",NA,NA,"This class excludes: - renovation and restoration of historical sites and buildings, see section F"
"91.04","Botanical and zoological gardens and nature reserves activities","4","91.0",NA,NA,"This class excludes: - landscape and gardening activities, see 81.30 - operation of sport fishing and hunting preserves, see 93.19"
"92","Gambling and betting activities","2","R",NA,NA,NA
"92.0","Gambling and betting activities","3","92",NA,NA,NA
"92.00","Gambling and betting activities","4","92.0",NA,NA,NA
"93","Sports activities and amusement and recreation activities","2","R",NA,NA,"Excluded from this division are 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, see division 90."
"93.1","Sports activities","3","93",NA,NA,NA
"93.11","Operation of sports facilities","4","93.1",NA,"This class includes managing and providing the staff to operate these facilities.","This class excludes: - operation of ski lifts, see 49.39 - rental of recreation and sports equipment, see 77.21 - activities of fitness facilities, see 93.13 - park and beach activities, see 93.29"
"93.12","Activities of sport clubs","4","93.1",NA,NA,"This class excludes: - sports instruction by individual teachers, trainers, see 85.51 - operation of sports facilities, see 93.11 - organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with their own facilities, see 93.11"
"93.13","Fitness facilities","4","93.1",NA,NA,"This class excludes: - sports instruction by individual teachers, trainers, see 85.51"
"93.19","Other sports activities","4","93.1",NA,NA,"This class excludes: - rental of sports equipment, see 77.21 - activities of sport and game schools, see 85.51 - activities of sports instructors, teachers, coaches, see 85.51 - organisation and operation of outdoor or indoor sports events for professionals or amateurs by sports clubs with/without own facilities, see 93.11, 93.12 - park and beach activities, see 93.29"
"93.2","Amusement and recreation activities","3","93",NA,NA,"This group excludes sports activities and dramatic arts, music and other arts and entertainment."
"93.21","Activities of amusement parks and theme parks","4","93.2",NA,NA,NA
"93.29","Other amusement and recreation activities","4","93.2",NA,"This class also includes activities of producers or entrepreneurs of live events other than arts or sports events, with or without facilities.","This class excludes: - operation of teleferics, funiculars, ski and cable lifts, see 49.39 - fishing cruises, see 50.10, 50.30 - provision of space and facilities for short stay by visitors in recreational parks and forests and campgrounds, see 55.30 - trailer parks, recreational camps, hunting and fishing camps, campsites and campgrounds, see 55.30 - discotheques, see 56.30 - theatrical and circus groups, see 90.01"
"94","Activities of membership organisations","2","S",NA,NA,NA
"94.1","Activities of business, employers and professional membership organisations","3","94",NA,"In the case of professional membership organisations, it also includes the activities of promoting the professional interests of members of the profession.",NA
"94.11","Activities of business and employers membership organisations","4","94.1",NA,NA,"This class excludes: - activities of trade unions, see 94.20"
"94.12","Activities of professional membership organisations","4","94.1",NA,"This class also includes: - activities of learned societies","This class excludes: - education provided by these organisations, see division 85"
"94.2","Activities of trade unions","3","94",NA,NA,NA
"94.20","Activities of trade unions","4","94.2",NA,"This class also includes: - activities of associations whose members are employees interested chiefly in the representation of their views concerning the salary and work situation, and in concerted action through organisation - activities of single plant unions, of unions composed of affiliated branches and of labour organisations composed of affiliated unions on the basis of trade, region, organisational structure or other criteria","This class excludes: - education provided by such organisations, see division 85"
"94.9","Activities of other membership organisations","3","94",NA,NA,NA
"94.91","Activities of religious organisations","4","94.9",NA,"This class also includes: - religious funeral service activities","This class excludes: - education provided by such organisations, see division 85 - health activities by such organisations, see division 86 - social work activities by such organisations, see divisions 87, 88"
"94.92","Activities of political organisations","4","94.9",NA,NA,NA
"94.99","Activities of other membership organisations n.e.c.","4","94.9",NA,"This class also includes: - grant giving activities by membership organisations or others","This class excludes: - charitable activities like fund-raising aimed at social work, see 88.99 - activities of professional artistic groups or organisations, see 90.0 - activities of sports clubs, see 93.12 - activities of professional associations, see 94.12"
"95","Repair of computers and personal and household goods","2","S",NA,"It also includes the repair of communications equipment such as fax machines, two-way radios and consumer electronics such as radios and TVs, home and garden equipment such as lawn-mowers and blowers, footwear and leather goods, furniture and home furnishings, clothing and clothing accessories, sporting goods, musical instruments, hobby articles and other personal and household goods.","Excluded from this division is the repair of medical and diagnostic imaging equipment, measuring and surveying instruments, laboratory instruments, radar and sonar equipment, see 33.13."
"95.1","Repair of computers and communication equipment","3","95",NA,NA,NA
"95.11","Repair of computers and peripheral equipment","4","95.1",NA,"This class also includes the repair and maintenance of: - computer terminals like automatic teller machines (ATM's); point-of-sale (POS) terminals, not mechanically operated - hand-held computers (PDA's)","This class excludes: - the repair and maintenance of carrier equipment modems, see 95.12"
"95.12","Repair of communication equipment","4","95.1",NA,NA,NA
"95.2","Repair of personal and household goods","3","95",NA,NA,NA
"95.21","Repair of consumer electronics","4","95.2",NA,NA,NA
"95.22","Repair of household appliances and home and garden equipment","4","95.2",NA,NA,"This class excludes: - repair of hand held power tools, see 33.12 - repair of central air conditioning systems, see 43.22"
"95.23","Repair of footwear and leather goods","4","95.2",NA,NA,NA
"95.24","Repair of furniture and home furnishings","4","95.2",NA,NA,NA
"95.25","Repair of watches, clocks and jewellery","4","95.2",NA,NA,"This class excludes: - repair of time clocks, time/date stamps, time locks and similar time recording devices, see 33.13"
"95.29","Repair of other personal and household goods","4","95.2",NA,NA,"This class excludes: - industrial engraving of metals, see 25.61 - repair of sporting and recreational guns, 33.11 - repair of hand held power tools, see 33.12 - restoring of organs and other historical musical instruments, see 33.19"
"96","Other personal service activities","2","S",NA,NA,NA
"96.0","Other personal service activities","3","96",NA,NA,NA
"96.01","Washing and (dry-)cleaning of textile and fur products","4","96.0",NA,NA,"This class excludes: - rental of clothing other than work uniforms, even if cleaning of these goods is an integral part of the activity, see 77.29 - repair and alteration of clothing, see 95.29"
"96.02","Hairdressing and other beauty treatment","4","96.0",NA,NA,"This class excludes: - manufacture of wigs, see 32.99"
"96.03","Funeral and related activities","4","96.0",NA,NA,"This class excludes: - cemetery gardening, see 81.30 - religious funeral service activities, see 94.91"
"96.04","Physical well-being activities","4","96.0",NA,NA,"This class excludes: - medical massage and therapy, see 86.90 - activities of health, fitness and body-building clubs and facilities, see 93.13"
"96.09","Other personal service activities n.e.c.","4","96.0",NA,NA,"This class excludes: - veterinary activities, see 75.00 - coin-operated gambling machines, see 92.00 - coin-operated washing machines, see 96.01"
"97","Activities of households as employers of domestic personnel","2","T",NA,NA,NA
"97.0","Activities of households as employers of domestic personnel","3","97",NA,NA,NA
"97.00","Activities of households as employers of domestic personnel","4","97.0",NA,NA,"This class excludes: - provision of services such as cooking, gardening etc. by independent service providers (companies or individuals), see according to type of service"
"98","Undifferentiated goods- and services-producing activities of private households for own use","2","T",NA,NA,NA
"98.1","Undifferentiated goods-producing activities of private households for own use","3","98",NA,NA,NA
"98.10","Undifferentiated goods-producing activities of private households for own use","4","98.1",NA,NA,NA
"98.2","Undifferentiated service-producing activities of private households for own use","3","98",NA,NA,NA
"98.20","Undifferentiated service-producing activities of private households for own use","4","98.2",NA,NA,NA
"99","Activities of extraterritorial organisations and bodies","2","U",NA,NA,NA
"99.0","Activities of extraterritorial organisations and bodies","3","99",NA,NA,NA
"99.00","Activities of extraterritorial organisations and bodies","4","99.0",NA,"This class also includes: - activities of diplomatic and consular missions when being determined by the country of their location rather than by the country they represent",NA
"A","AGRICULTURE, FORESTRY AND FISHING","1",NA,NA,NA,NA
"B","MINING AND QUARRYING","1",NA,NA,NA,"This section excludes: - processing of the extracted materials, see section C (Manufacturing) - usage of the extracted materials without a further transformation for construction purposes, see section F (Construction) - bottling of natural spring and mineral waters at springs and wells, see 11.07 - crushing, grinding or otherwise treating certain earths, rocks and minerals not carried on in conjunction with mining and quarrying, see 23.9"
"C","MANUFACTURING","1",NA,NA,NA,NA
"D","ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY","1",NA,NA,"Also included is the provision of steam and air-conditioning supply.","This section excludes the operation of water and sewerage utilities, see 36, 37. This section also excludes the (typically long-distance) transport of gas through pipelines."
"E","WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES","1",NA,NA,"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.",NA
"F","CONSTRUCTION","1",NA,NA,"This section also includes the development of building projects for buildings or civil engineering works by bringing together financial, technical and physical means to realise the construction projects for later sale.","If these activities are carried out not for later sale of the construction projects, but for their operation (e.g. rental of space in these buildings, manufacturing activities in these plants), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing etc."
"G","WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES","1",NA,NA,NA,NA
"H","TRANSPORTATION AND STORAGE","1",NA,NA,NA,"This section excludes: - major repair or alteration of transport equipment, except motor vehicles, see group 33.1 - construction, maintenance and repair of roads, railways, harbours, airfields, see division 42 - maintenance and repair of motor vehicles, see 45.20 - rental of transport equipment without driver or operator, see 77.1, 77.3"
"I","ACCOMMODATION AND FOOD SERVICE ACTIVITIES","1",NA,NA,NA,"This section excludes the provision of long-term accommodation as primary residences, which is classified in real estate activities (section L). Also excluded is the preparation of food or drinks that are either not fit for immediate consumption or that are sold through independent distribution channels, i.e. through wholesale or retail trade activities. The preparation of these foods is classified in manufacturing (section C)."
"J","INFORMATION AND COMMUNICATION","1",NA,NA,NA,NA
"K","FINANCIAL AND INSURANCE ACTIVITIES","1",NA,NA,"This section also includes the activities of holding assets, such as activities of holding companies and the activities of trusts, funds and similar financial entities.",NA
"L","REAL ESTATE ACTIVITIES","1",NA,NA,"Also included is the building of structures, combined with maintaining ownership or leasing of such structures.",NA
"M","PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES","1",NA,NA,NA,NA
"N","ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES","1",NA,NA,NA,NA
"O","PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY","1",NA,NA,"This section also includes compulsory social security activities.",NA
"P","EDUCATION","1",NA,NA,"This section also includes instruction primarily concerned with sport and recreational activities such as tennis or golf and education support activities.",NA
"Q","HUMAN HEALTH AND SOCIAL WORK ACTIVITIES","1",NA,NA,NA,NA
"R","ARTS, ENTERTAINMENT AND RECREATION","1",NA,NA,NA,NA
"S","OTHER SERVICE ACTIVITIES","1",NA,NA,NA,NA
"T","ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE","1",NA,NA,NA,NA
"U","ACTIVITIES OF EXTRATERRITORIAL ORGANISATIONS AND BODIES","1",NA,NA,NA,NA
