Статистическая классификация экономической деятельности NACE Rev. 2.0

This section includes the physical, mechanical, chemical or biological transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components undergoing transformation are either raw materials or products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing.

The output of a manufacturing process may be finished in the sense that it is ready for use or consumption, or it may be semi-finished in the sense that it is to become an input for further manufacturing. For example, the output of alumina refining is the input used in the primary production of aluminium; primary aluminium is the input to aluminium wire drawing; aluminium wire is the input for the manufacture of fabricated wire products.

Manufacture of specialised components and parts of, and accessories and attachments to machinery and equipment is, as a general rule, classified in the same class as the manufacture of the machinery and equipment for which the parts and accessories are intended. Manufacture of unspecialised components and parts of machinery and equipment (for example, engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings, is classified in the appropriate class of manufacturing, without regard to the machinery and equipment in which these items may be included.

Making specialised components and accessories by moulding or extruding plastics materials is usually included in group 22.2.

Assembly of the component parts of manufactured products is considered manufacturing. This includes the assembly of manufactured products from either self-produced or purchased components.

The recovery of waste, in other words, the processing of waste into secondary raw materials* is classified in group 38.2. While this may involve physical, mechanical, biological or chemical transformations, this is not considered to be a part of manufacturing activities. The primary purpose of these activities is considered to be the treatment or processing of waste and they are therefore classified in section E. However, the manufacture of new products from secondary raw materials is classified in manufacturing, even if these processes use waste as an input (for example, the production of silver from film waste is considered to be a manufacturing process).

Specialised maintenance and repair of industrial, commercial and similar machinery and equipment is, in general, classified in division 33. However, the repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles is classified in division 95.

The installation of machinery and equipment, when carried out as a specialised activity, is classified in class 33.20.

Maintenance, repair and installation of equipment that forms an integral part of buildings or similar structures (for example, maintenance, repair and installation of escalators or of air-conditioning systems, is classified as construction in section F, if carried out at the construction site).

This section also contains the activities of factoryless goods producers (FGPs) in manufacturing (see introductory guidelines, paragraph xx).

As a general rule, the activities in the manufacturing section involve the transformation of materials into new, rebuilt and remanufactured products. Their output is a new product. As clarification, the following activities are considered manufacturing in NACE:
- fresh fish processing (oyster shucking, fish filleting), not done on a fishing boat, see 10.20
- milk pasteurising and bottling, see 10.51
- leather converting, see 15.11
- wood preserving, see 16.12
- printing and related activities, excluding published goods, see 18.1
- tyre retreading, see 22.11
- ready-mixed concrete production, see 23.63
- galvanising, electroplating, plating, etc., and other metallic or non-metallic coating of metals, see 25.51
- heat treatment of metals, see 25.52
- refilling of ink cartridges, see 26.20
- refilling or recharging of fire extinguishers, see 28.29
- rebuilding or remanufacture of machinery (e.g. automobile engines), see 29.10
- assembly provided by a seller or blending of several products to be sold. If assembly is provided by a contractor, this activity should be classified in manufacturing.

Conversely, there are activities that, although sometimes involving transformation processes, are classified in other sections of NACE; in other words, they are not considered as manufacturing. They include:
- logging, classified in section A
- beneficiating of agricultural products, classified in section A
- preparation of food for immediate consumption on the premises, classified in division 56
- beneficiating of ores and other minerals, classified in section B
- production of gaseous fuels for energy supply through a permanent network, classified in section D
- production of compost from organic waste, classified in section E
- assembly provided as part of a delivery or by a seller; however, if assembly is the main activity provided by a contractor, it is classified in manufacturing
- activities of breaking bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products (e.g. as liquors or chemicals); sorting and reselling of scrap; mixing paints to customer order; cutting metals to customer order; treatment not resulting in a different good, classified in section G
- publishing and the combined activities of publishing and printing, classified in section J

Note: * secondary raw materials are materials and products which can be used as raw materials by simple reuse, or via recycling and recovery.

This section includes general construction and specialised construction activities for buildings and civil engineering works. It includes new work, repair, additions and alterations, the erection of prefabricated buildings or structures on the site as well as construction of a temporary nature.

General construction is the construction of entire buildings (for example, homes, offices, stores as well as utility buildings or farm buildings). It also includes the construction of civil engineering works (for example, motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities).

This work can be carried out on own account or on a fee or contract basis. Portions of the work and sometimes even the whole practical work can be subcontracted out. A main contractor that carries the overall responsibility for a construction project is classified here.

Also included is the repair of buildings and engineering works. Maintenance, repair and installation of equipment that forms an integral part of buildings (for example, escalators or air-conditioning systems) is classified as construction in section F, if carried out at the construction site.

This section includes the complete construction of buildings (division 41), the complete construction of civil engineering works (division 42), as well as specialised construction activities, if carried out only as a part of the construction process (division 43).

The rental of construction equipment with an operator is classified with the specific construction activity carried out with this equipment.
This section also includes:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings
This section excludes:
- manufacturing operations not performed at the construction site, see section C
- manufacture and deliverance of structures and prefabricated building parts in wood or metal with minimal on-site construction work, see divisions 16, 25
- archaeological excavations, see 72.20
- conservation, restoration and other cultural heritage support activities, see 91.30

This section includes wholesale and retail sale (in other words, sale without transformation) of any type of physical goods and rendering services incidental to the sale of merchandise. Goods are physical, produced objects for which a demand exists, over which ownership rights can be established and whose ownership can be transferred from one unit to another by engaging in transactions on markets. This is consistent with the definitions and concepts applied in the balance of payments domain, the G20 Digital Economy Task Force, the Handbook on Measuring Digital Trade, and so on.

Wholesale and retail sale are the final steps in the distribution of merchandise. For this purpose, ancillary activities (see introductory guidelines, Chapter xx) are carried out, which include a number of usual operations (or manipulations) associated with trade, without transforming the goods. These operations (or manipulations) include, for example, sorting, grading and assembling of goods, mixing or blending of goods (for example, sand), bottling (with or without preceding bottle cleaning), packaging, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled). If not carried out as usual operations (or manipulations) associated with trade, the mentioned activities can be carried out as principal, secondary or ancillary activities in other sections of NACE.

The distinction between wholesale (division 46) and retail sale (division 47) is based on the type of customer.

Wholesale is the resale of new and used goods to retailers, business-to-business trade (for example, to industrial, commercial, institutional or professional users) or other wholesalers, or it involves acting as an agent or broker in buying merchandise for, or selling merchandise to, such persons or companies. The principal types of businesses included are merchant wholesalers, in other words, wholesalers who take title to the goods they sell, such as wholesale merchants or jobbers, industrial distributors, exporters, importers, and cooperative buying associations, sales branches and sales offices (but not retail stores) that are maintained by manufacturing or mining units apart from their plants or mines for the purpose of marketing their products and that do not merely take orders to be filled by direct shipments from the plants or mines. Also included are merchandise and commodity brokers, commission merchants, agents, assemblers and buyers. If the wholesaler does not assume ownership of the goods the wholesaler trades, the wholesaler is classified in group 46.1. If the wholesaler assumes ownership of the goods, even if the wholesaler is acting on behalf of a third party, the wholesaler is classified in groups 46.2 to 46.9.

Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots (for example, for pharmaceuticals); store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.

Retailing is the resale of new and used goods to final consumers for personal or household consumption or use, whatever the channel, in shops, department stores, stalls, mail order houses, door-to-door salespersons, hawkers, consumer cooperatives, auction houses, and so on. It includes the sale of goods via showrooms (where the exposed goods can be bought), via ephemeral points of sale (for example, pop-up stores) as well as in automated retail shops.

Most retailers take title to the goods they sell, but some act as agents for a principal and sell either on consignment or on a commission basis. If the retailer does not assume ownership of the goods the retailer trades, the retailer is classified in group 47.9. If the retailer assumes ownership of the goods, even if the retailer is acting on behalf of a third party, the retailer is classified in groups 47.1 to 47.8.

NACE does not make any distinction at group and class level between in-store and online retail sale. Most of the retail sale activities operate both in-store and online (as well other distribution channels) and it is difficult to differentiate between the two distribution/sales channels based on the primary sales method. The share of in-store and online sales can vary over time affecting the stability of the classification. The main classification criteria for retail sale in NACE is based on what is sold and not the sales channel, and regardless of the product sold.

Retailing via mail order or the internet is classified according to the type of goods sold.

The distinction between wholesale and retail sale is not based on the quantity of goods sold, as wholesale may be made on a unit basis, just as retail sales may be made on a bulk basis. Instead, the primary distinction between wholesale and retail sale is the type of customer. Wholesale usually involves business customers while retail usually involves final customers, such as households. If a trader sells to both business and final customers without distinction and it is practically impossible to distinguish the majority type of customers , then it is recommended to treat the seller as a retailer.

Blending of beverages to be provided by the manufacturer or by a contractor is classified in manufacturing (section C). If carried out as a usual operation (or manipulation) associated with trade, it is considered as an ancillary activity and integrated in section G.
This section also includes:
- transit trade activities consisting of buying commodities, moving them from one customs territory to another. Transit trade represents a triangular transaction in which the transit trader carries out export and import transactions between two or more different countries outside their own economic territory. The transit trader owns the commodity during its transport (different to intermediaries that do not take ownership of the intermediated goods)
- specialised and non-specialised intermediation service activities for retail sale, see 47.9
- sale of food and beverages via vending machines or automated points of sale
This section excludes:
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- the commerce of digital goods, streaming and downloading of content on digital platforms (e.g. e-books, audio), see section J
- activities of resellers of prepaid calling cards and services, see 61.20
- repair of motor vehicles and motorcycles, see division 95
- cooperative associations; these are classified to their predominant activity

This section includes the transport of passengers or freight, by rail, pipeline, road, water or air. It includes the transport of passengers regardless of the reasons, whether for personal, professional or recreational reasons, scheduled or not. Rental of transport equipment with a driver or operator as well as postal and courier activities are classified in this section.

The section also includes associated activities (for example, operation of terminal and parking facilities, cargo handling, warehousing and storage, such as the operation of silos, merchandise warehouses, storage tanks). Transport activities classified in divisions 49, 50, 51 and 53 often involve related activities (for example, packaging, goods handling operations, temporary crating, sampling and weighing of goods) which solely support the transport activities. These supporting activities are only to be classified in division 52 if they are performed on behalf of others.
This section also includes:
- intermediation services that link customers to transport service providers, except for division 79
This section excludes:
- major repair, maintenance or alteration of transport equipment, except motor vehicles, see 33.1
- construction, maintenance and repair of roads, railways, harbours, airfields, see division 42
- rental of transport equipment without a driver or operator, see 77.1, 77.3
- transport activities as an integral part of recreational facilities (e.g. in theme parks), see 93.2
- maintenance and repair of motor vehicles, see 95.31
- maintenance and repair of motorcycles, see 95.32

This section includes the provision of short-term (less than one year) accommodation for visitors and other travellers, temporary accommodation in single or shared rooms or dormitories for students, seasonal workers and other individuals, as well as the provision of meals and drinks fit for immediate consumption. The amount and type of supplementary services provided within this section can vary widely.

This section excludes:
- the resale of food or drinks through wholesale or retail sale activities, see section G (the preparation of these foods and drinks is classified in manufacturing, see section C)
- the provision of long-term (one year or more) accommodation as primary residences, see section M

This section includes telecommunication and related service activities, in other words, transmitting voice, data, text, sound and video (division 61), computer programming, consultancy and related activities (division 62), and the provision of computing infrastructure, data processing, hosting and other information service activities (division 63).

This section excludes:
- publishing, broadcasting and content production, including software publishing, post-production services to convert audio and video content into streaming formats and independent third-party provision of on-demand audio and video streaming or download distribution services, see section J
- provision of financial and insurance services using published financial and insurance technologies software, see section L
- activities of gambling sites, see 92.00
- repair and maintenance of computers and communication equipment, see 95.10

This section includes a variety of activities that support general business operations. These activities differ from those in section N since their primary purpose is not the transfer of specialised knowledge.

This section includes education at any level or for any profession. The instructions may be oral or written and may be provided by radio, television, the internet or via correspondence.

Education activities are those having an educational programme, a time frame and some evaluation of the knowledge achieved.

This section includes formal initial education at its various levels provided by institutions in the regular school system designed for students as a continuous educational pathway before their first entrance into the labour market, as well as formal education outside the regular school system with programme content and qualifications that are equivalent to those of such initial education (adult education, literacy programmes, and so on).

Also included are activities provided at their respective levels by military schools and academies, prison schools, and so on.

This section includes compulsory and non-compulsory schooling, as well as public and private education.

For each level of education, special education for physically or mentally disabled persons is included.

Groups 85.1 to 85.4 take into account the formal education activities provided under the international classification of educational programmes (ISCED-P 2011 classification). The breakdown of the categories in this section is based on the level of education offered as defined by the levels of ISCED-P 2011*. The activities of educational institutions providing courses at ISCED-P 2011 Level 02 are classified in class 85.10, at ISCED-P 2011 Level 1 in class 85.20, at ISCED-P 2011 Level 2 category 24 and Level 3 category 34 in class 85.31, at ISCED-P 2011 2011 Level 2 category 25 and Level 3 category 35 in class 85.32, at ISCED-P 2011 Level 4 in class 85.33 and at ISCED-P 2011 Levels 5 to 8 in group 85.4.

Educational institutions classified in groups 85.2 to 85.4 are authorised to certify successful completion of an educational programme, usually in the form of a document officially recognised by the relevant national education authorities.

NOTE: * mappings between the levels of education and the name of the qualifications in national language can be found here https://europa.eu/!mDwYbG
This section is also based on the distinction between formal and non-formal educational programmes provided by the European classification of learning activities (CLA). Thus, it also includes non-formal instruction primarily concerned with sports and recreation education (for example, tennis or golf) and education support activities in groups 85.5 and 85.6.

This section also includes education activities run by self-employed / own account / individual / independent lecturers (tutors, academics, instructors); such activities should be classified in group 85.5.

This section also includes activities relating to administration, inspection, operation or support of schools and other institutions providing education as well as coordination of sports programmes.
This section excludes:
- child day-care activities (ISCED-P 2011 Level 01 early childhood educational development), see 88.91

This section includes the provision of health and social work activities. Activities include a wide range of activities, private or public.

This section includes:
- health care provided by trained medical professionals in hospitals and other facilities, including outpatient settings
- residential care activities that still involve a degree of healthcare activities
- social work activities without accommodation and any involvement of healthcare professionals
This section also includes:
- social work activities with accommodation (e.g. temporary homeless shelters)

This section includes a wide range of activities to meet varied cultural, sports and recreational interests of their customers, including live performances, entertainment, the operation of cultural and natural heritage sites, and gambling.
This section also includes services that facilitate entertainment events and live performances.

This section (as a residual category) includes the activities of membership organisations, the repair of computers, personal and household goods, motor vehicles and motorcycles, and a variety of personal service activities not covered elsewhere in the classification.