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1105 Manufacture of beer
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Corresponding CPA codes
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11.05.1 Beer, except dregs from brewing
This category excludes:
- brewing or distilling dregs, see 11.05.20
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11.05.10 Beer, except dregs from brewing
This subcategory also includes:
- non-alcoholic beer
This subcategory excludes:
- brewing or distilling dregs, see 11.05.20
- 11.05.2 Brewing or distilling dregs
- 11.05.20 Brewing or distilling dregs
- 11.05.9 Sub-contracted operations as part of manufacturing of beer
- 11.05.99 Sub-contracted operations as part of manufacturing of beer
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