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1101 Distilling, rectifying and blending of spirits
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Corresponding CPA codes
- 11.01.1 Distilled alcoholic beverages
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11.01.10 Distilled alcoholic beverages
This subcategory excludes:
- undenaturated ethyl alcohol of alcoholic strength equal to or greater than 80% vol., see 20.14.74
- synthetic ethyl alcohol and ethyl alcohol of agricultural origin not intended for human consumption, see 20.14.74
- ethyl alcohol contaminated and other contaminated alcoholic products of any strength, see 20.14.75
- 11.01.9 Sub-contracted operations as part of manufacturing of distilled alcoholic beverages
- 11.01.99 Sub-contracted operations as part of manufacturing of distilled alcoholic beverages
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