Statistical Classification of Economic Activities NACE Rev. 2

This class includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine):
- production of natural mineral waters and other bottled waters
- manufacture of soft drinks:
• non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc.

This class excludes:
- production of fruit and vegetable juice, see 10.32
- manufacture of milk-based drinks, see 10.51
- manufacture of coffee, tea and maté products, see 10.83
- manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.05
- manufacture of non-alcoholic wine, see 11.02
- manufacture of non-alcoholic beer, see 11.05
- manufacture of ice, see 35.30
- merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)