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107100 Manufacture of bread; manufacture of fresh pastry goods and cakes

This type includes:

  • manufacture of bread (normal and special)
  • manufacture of fresh bakery products including pastries such as cakes, pies, tarts, pancakes, rolls (either sweet or salted; preserved for up to one month)

This type excludes:

  • manufacture of dry bakery products (see 107200)
  • manufacture of pastas (see 107300)
  • heating up of bakery items for immediate consumption (see division 56)

bakerie; bread; cakes; confectionery; fresh bread; fresh pastries; pies; starch products

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

Bakeries, butchers and cheesemongers

If bakery:
• 107100: Produces and sells bread
• 4724…: If only sells bread without production
• 107100: If hesitation bread production

If butchers:
• 101…: If slaughterhouse and sale of meat
• 472200…: If cutting plant and sale of meat
• 472200…: If hesitation sale of meat

If cheesemongers:
• 01…: If alpine agricultural area, production and sale of cheese
• 105102…: Production and sale of cheese
• 472901…: If only sells cheese, without production
• 472901: If hesitation sale of cheese