28 Manufacture of machinery and equipment n.e.c.

This division includes the manufacture of machinery and equipment that act independently on materials either mechanically or thermally or perform operations on materials (such as handling, spraying, weighing or packing), including their mechanical components that produce and apply force, and any specially manufactured primary parts. This includes the manufacture of fixed and mobile or hand-held devices, regardless of whether they are designed for industrial, building and civil engineering, agricultural or home use. The manufacture of special equipment for passenger or freight transport within demarcated premises also belongs within this division.

This division distinguishes between the manufacture of special-purpose machinery, i.e. machinery for exclusive use in NOGA industry or a small cluster of NOGA industries, and general-purpose machinery, i.e. machinery that is being used in a wide range of NOGA industries.

This division also includes other special-purpose machinery, not covered elsewhere in the classification, whether or not used in a manufacturing process, such as fairground amusement equipment, automatic bowling alley equipment, etc.

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