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3012 Building of pleasure and sporting boats
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Corresponding CPA codes
- 30.12.1 Pleasure and sporting boats
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30.12.11 Sailboats (except inflatable) for pleasure or sports, with or without auxiliary motor
This subcategory excludes:
- inflatable vessels for pleasure or sports, see 30.12.12
- 30.12.12 Inflatable vessels for pleasure or sports
- 30.12.19 Other vessels for pleasure or sports; rowing boats and canoes
- 30.12.9 Sub-contracted operations as part of manufacturing of pleasure and sporting boats
- 30.12.99 Sub-contracted operations as part of manufacturing of pleasure and sporting boats
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