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120000 Manufacture of tobacco products
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This type includes:
- manufacture of tobacco products and products of tobacco substitutes: cigarettes, fine cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff
- manufacture of "homogenised" or "reconstituted" tobacco
This type also includes:
- stemming and re-drying of tobacco
This type excludes:
butts, stubs; cigarettes; cigarilloes; cigars; mineral waters, bottling; products of tobacco; tobacco for pipe; tobacco homogenized or reconstructed, transformation; tobacco to be appraised; tobacco to be chewed; tobacco with cigarettes; toscani; virginia
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