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1200 Manufacture of tobacco products
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Corresponding CPA codes
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12.00.1 Tobacco products, except refuse
This category excludes:
- tobacco refuse, see 12.00.20
- 12.00.11 Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes
- 12.00.12 Cured stemmed/striped tobacco leaves
- 12.00.19 Other manufactured tobacco and substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences
- 12.00.2 Tobacco refuse
- 12.00.20 Tobacco refuse
- 12.00.9 Sub-contracted operations as part of manufacturing of tobacco products
- 12.00.99 Sub-contracted operations as part of manufacturing of tobacco products
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