10 Manufacture of food products
This division includes the processing of the products of agriculture, forestry and fishing into food for humans or animals, and includes the production of various intermediate products that are not directly food products. The activity often generates associated products of greater or lesser value (for example, hides from slaughtering, or oilcake from oil production).
This division is organised by activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds and other food products. Production can be carried out for own account, as well as for third parties, as in custom slaughtering.
This division does not include the preparation of meals for immediate consumption, such as in restaurants.
Some activities are considered manufacturing (for example, those performed in bakeries, pastry shops, and prepared meat shops, etc. which sell their own production) even though there is retail sale of the products in the producers' own shop. However, where the processing is minimal and does not lead to a real transformation, the unit is classified to Wholesale and retail trade (section G).
Preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities).
Production of animal feeds from slaughter waste or by-products is classified in 109, while processing food and beverage waste into secondary raw material is classified to 383, and disposal of food and beverage waste in 3821.
Priority in case of multiple activities
If production, repair and sales activities are carried out, the priority is as follows :
- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority
Outsourced activities (outsourcing)
There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :
For a construction enterprise:
• Part of the construction activities, classification: construction - section F
- Introduction to NOGA 2008