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110700 Manufacture of soft drinks; production of mineral waters and other bottled waters
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This type includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine):
- production of natural mineral waters and other bottled waters
- manufacture of soft drinks:
- non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters, etc..
This type excludes:
- production of fruit and vegetable juice (see 103200)
- manufacture of milk-based drinks (see 105101)
- manufacture of coffee, tea and maté products (see 108300)
- manufacture of alcohol-based drinks (see 110100, 110200, 110300, 110400, 110500)
- manufacture of non-alcoholic wine (see 110200)
- manufacture of non-alcoholic beer (see 110500)
- manufacture of ice (see 353000)
- merely bottling and labelling if performed as part of wholesale (see 463401)
- merely bottling and labelling if performed on a fee or contract basis (see 829200)
bubbly / frizzy water; cola; cold tea; concentrated for beverage; drinks; drinks for sport, isotoniques; drinks of table in the juice of fruits; energy drinks; lemonade; malt; mineral waters; orangeade; refreshing drinks; soda; tonic; waters of table
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