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11 Manufacture of beverages

This division includes the manufacture of beverages, such as non-alcoholic beverages and mineral water, manufacture of alcoholic beverages mainly through fermentation, beer and wine, and the manufacture of distilled alcoholic beverages.

This division excludes:

  • production of fruit and vegetable juices (see 1032)
  • manufacture of milk-based drinks (see 1051)
  • manufacture of coffee, tea and mate products (see 1083)

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