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301200 Building of pleasure and sporting boats
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This type includes:
- manufacture of inflatable boats and rafts
- building of sailboats with or without auxiliary motor
- building of motor boats
- building of recreation-type hovercraft
- manufacture of personal watercraft
- manufacture of other pleasure and sporting boats:
- canoes, kayaks, rowing boats, skiffs
This type excludes:
- manufacture of parts of pleasure and sporting boats:
- manufacture of sails (see 139203)
- manufacture of iron or steel anchors (see 259900)
- manufacture of marine engines (see 281100)
- manufacture of sailboards and surfboards (see 323000)
- maintenance and repair of pleasure boats (see 331500)
boats; boats with oars; boats, boatyard; canoes; dinghy made of rubber; kayaks; pleasure boats; rafts; sailing boats; ships, recreation boats; skiffs; sport boats; yachts; yachts, overhaul
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