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2720 Manufacture of batteries and accumulators
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Corresponding CPA codes
- 27.20.1 Primary cells and primary batteries and parts thereof
- 27.20.11 Primary cells and primary batteries
- 27.20.12 Parts of primary cells and primary batteries
- 27.20.2 Electric accumulators and parts thereof
- 27.20.21 Lead-acid accumulators for starting piston engines
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27.20.22 Lead-acid accumulators, excluding for starting piston engines
This subcategory excludes:
- lead-acid accumulators for starting piston engines, see 27.20.21
- 27.20.23 Nickel-cadmium, nickel metal hydride, lithium-ion, lithium polymer, nickel-iron and other electric accumulators
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27.20.24 Parts of electric accumulators including separators
This subcategory also includes:
- separators
- 27.20.9 Sub-contracted operations as part of manufacturing of batteries and accumulators
- 27.20.99 Sub-contracted operations as part of manufacturing of batteries and accumulators
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