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1083 Processing of tea and coffee
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Corresponding CPA codes
- 10.83.1 Processed tea and coffee
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10.83.11 Coffee, decaffeinated or roasted
This subcategory excludes:
- coffee substitutes containing coffee, see 10.83.12
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10.83.12 Coffee substitutes; extracts, essences and concentrates of coffee or coffee substitutes; coffee husks and skins
This subcategory also includes:
- coffee substitutes, whether or not containing coffee
- 10.83.13 Green tea (not fermented), black tea (fermented) and partly fermented tea, in immediate packings of a content ≤ 3 kg
- 10.83.14 Extracts, essences, concentrates and preparations of tea or maté
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10.83.15 Herb infusions
This subcategory excludes:
- soluble teas granulated with a complex composition (e.g. containing extracts of herbs, sugar, maltodextrin), see 10.89.19
- 10.83.9 Sub-contracted operations as part of manufacturing of coffee and tea
- 10.83.99 Sub-contracted operations as part of manufacturing of coffee and tea
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