-
-
-
-
-
1723 Manufacture of paper stationery
-
-
-
-
Corresponding CPA codes
- 17.23.1 Paper stationery
- 17.23.11 Carbon paper, self-copy paper and other copying or transfer papers; duplicator stencil and offset plates of paper
- 17.23.12 Envelopes, letter cards, plain postcards and correspondence cards of paper or paperboard; boxes, pouches, wallets and writing compendiums of paper or paperboard, containing paper stationery
- 17.23.13 Registers, account books, binders, forms and other articles of stationery, of paper or paperboard
- 17.23.14 Other paper and paperboard, of a kind used for writing or printing or other graphic purposes, printed, embossed or perforated
- 17.23.9 Sub-contracted operations as part of manufacturing of paper stationery
- 17.23.99 Sub-contracted operations as part of manufacturing of paper stationery
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