104100 Manufacture of oils and fats


This type includes:

  • manufacture of crude vegetable oils: olive oil, soya-bean oil, palm oil, sunflower-seed oil, cotton-seed oil, rape, colza or mustard oil, linseed oil, etc.
  • manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels
  • manufacture of refined vegetable oils: olive oil, soya-bean oil, etc.
  • processing of vegetable oils: blowing, boiling, dehydration, hydrogenation, etc.

This type 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 type excludes:

  • rendering and refining of lard and other edible animal fats (see 101100)
  • manufacture of margarine (see 104200)
  • wet corn milling (see 106200)
  • manufacture of corn oil (see 106200)
  • production of cocoa butter, cocoa fat, cocoa oil (see 108201)
  • production of essential oils (see 205300)
  • treatment of oil and fats by chemical processes (see 205900)

crude vegetable oil; flour of oleaginous kernels; grease oil; not eatable animal fats; oil of olive; oil of walnut; raw food oils; raw grease; raw oils, animal; raw rapeseed oil; raw vegetable oils; refined grease; refined oil; refined rapeseed oil; refined vegetable oils; sauerkraut

Codification rules

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

Further information:
- Introduction to NOGA 2008