SIC CODES

SIC Codes and Economic Activities related with "included"

List of SIC Codes corresponding to term "included"

List of SIC Codes for included

There are 58 Economic Activities in all levels that containg the word "INCLUDED" in their name or detailed description. Have you that what you are searching for?

  • Class 0150
    Mixed farming
    This class includes the combined production of crops and animals without a specialized production of crops or animals. The size of the overall farming operation is not a determining factor. If either production of crops or animals in a given unit exceeds 66 per cent or more of standard gross margins, the combined activity should not be INCLUDED here, but allocated to crop or animal farming.
  • Class 0164
    Seed processing for propagation
    This class includes all post-harvest activities aimed at improving the propagation quality of seed through the removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds as well as removing the seed moisture to a safe level for seed storage. This activity includes the drying, cleaning, grading and treating of seeds until they are marketed. The treatment of genetically modified seeds is INCLUDED here.
  • Class 2651
    Manufacture of measuring, testing, navigating and control equipment
    This class includes the manufacture of search, detection, navigation, guidance, aeronautical and nautical systems and instruments; automatic controls and regulators for applications, such as heating, air-conditioning, refrigeration and appliances; instruments and devices for measuring, displaying, indicating, recording, transmitting and controlling industrial process variables, such as temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration and rotation; totalizing (i.e. registering) fluid meters and counting devices; instruments for measuring and testing the characteristics of electricity and electrical signals; instruments and instrumentation systems for laboratory analysis of the chemical or physical composition or concentration of samples of solid, fluid, gaseous or composite material and other measuring and testing instruments and parts thereof.
    The manufacture of non-electric measuring, testing, navigating and control equipment (except simple mechanical tools) is INCLUDED here.

    This class includes:
    ~ manufacture of aircraft engine instruments
    ~ manufacture of automotive emissions testing equipment
    ~ manufacture of meteorological instruments
    ~ manufacture of physical properties testing and inspection equipment
    ~ manufacture of polygraph machines
    ~ manufacture of instruments for measuring and testing electricity and electrical signals (including for telecommunications)
    ~ manufacture of radiation detection and monitoring instruments
    ~ manufacture of electron and proton microscopes
    ~ manufacture of surveying instruments
    ~ manufacture of thermometers liquid-in-glass and bimetal types (except medical)
    ~ manufacture of humidistats
    ~ manufacture of hydronic limit controls
    ~ manufacture of flame and burner control
    ~ manufacture of spectrometers
    ~ manufacture of pneumatic gauges
    ~ manufacture of consumption meters (e.g. water, gas)
    ~ manufacture of flow meters and counting devices
    ~ manufacture of tally counters
    ~ manufacture of mine detectors, pulse (signal) generators; metal detectors
    ~ manufacture of search, detection, navigation, aeronautical and nautical equipment, including sonobuoys
    ~ manufacture of radar equipment
    ~ manufacture of GPS devices
    ~ manufacture of environmental controls and automatic controls for appliances
    ~ manufacture of measuring and recording equipment (e.g. flight recorders)
    ~ manufacture of motion detectors
    ~ manufacture of laboratory analytical instruments (e.g. blood analysis equipment)
    ~ manufacture of laboratory scales, balances, incubators, and miscellaneous laboratory apparatus for measuring, testing, etc.

  • Class 3250
    Manufacture of medical and dental instruments and supplies
    This class includes the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances. Included is the manufacture of medical, dental and similar furniture, where the additional specific functions determine the purpose of the product, such as dentist's chairs with built-in hydraulic functions.

    This class includes:
    ~ manufacture of surgical drapes and sterile string and tissue
    ~ manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations
    ~ manufacture of bone reconstruction cements
    ~ manufacture of dental laboratory furnaces
    ~ manufacture of laboratory ultrasonic cleaning machinery
    ~ manufacture of laboratory sterilizers
    ~ manufacture of laboratory type distilling apparatus, laboratory centrifuges
    ~ manufacture of medical, surgical, dental or veterinary furniture, such as:
    ~ operating tables
    ~ examination tables
    ~ hospital beds with mechanical fittings
    ~ dentists' chairs
    ~ manufacture of bone plates and screws, syringes, needles, catheters, cannulae, etc.
    ~ manufacture of dental instruments (including dentists' chairs incorporating dental equipment)
    ~ manufacture of artificial teeth, bridges, etc., made in dental labs
    ~ manufacture of orthopedic and prosthetic devices
    ~ manufacture of glass eyes
    ~ manufacture of medical thermometers
    ~ manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles


  • Class 3520
    Manufacture of gas; distribution of gaseous fuels through mains
    This class includes the manufacture of gas and the distribution of natural or synthetic gas to the consumer through a system of mains. Gas marketers or brokers, which arrange the sale of natural gas over distribution systems operated by others, are INCLUDED.
    The separate operation of gas pipelines, typically done over long distances, connecting producers with distributors of gas, or between urban centers, is excluded from this class and classified with other pipeline transport activities.

    This class includes:
    ~ production of gas for the purpose of gas supply by carbonation of coal, from by-products of agriculture or from waste
    ~ manufacture of gaseous fuels with a specified calorific value, by purification, blending and other processes from gases of various types including natural gas
    ~ transportation, distribution and supply of gaseous fuels of all kinds through a system of mains
    ~ sale of gas to the user through mains
    ~ activities of gas brokers or agents that arrange the sale of gas over gas distribution systems operated by others
    ~ commodity and transport capacity exchanges for gaseous fuels

  • Class 3600
    Water collection, treatment and supply
    This class includes water collection, treatment and distribution activities for domestic and industrial needs. Collection of water from various sources, as well as distribution by various means is INCLUDED.
    The operation of irrigation canals is also included; however the provision of irrigation services through sprinklers, and similar agricultural support services, is not INCLUDED.

    This class includes:
    ~ collection of water from rivers, lakes, wells etc.
    ~ collection of rain water
    ~ purification of water for water supply purposes
    ~ treatment of water for industrial and other purposes
    ~ desalting of sea or ground water to produce water as the principal product of interest
    ~ distribution of water through mains, by trucks or other means
    ~ operation of irrigation canals

  • Class 4799
    Other retail sale not in stores, stalls or markets
    This class includes:
    ~ retail sale of any kind of product in any way that is not INCLUDED in previous classes:
    ~ by direct sales or door-to-door sales persons
    ~ through vending machines etc.
    ~ direct selling of fuel (heating oil, fire wood etc.), delivered directly to the customers premises
    ~ activities of non-store auctions (retail)
    ~ retail sale by (non-store) commission agents

  • Class 5310
    Postal activities
    This class includes the activities of postal services operating under a universal service obligation. The activities include use of the universal service infrastructure, including retail locations, sorting and processing facilities, and carrier routes to pickup and deliver the mail. The delivery can include letter-post, i.e. letters, postcards, printed papers (newspaper, periodicals, advertising items, etc.), small packets, goods or documents. Also INCLUDED are other services necessary to support the universal service obligation.

    This class includes:
    ~ pickup, sorting, transport and delivery (domestic or international) of letter-post and (mail-type) parcels and packages by postal services operating under a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport.
    ~ collection of letter-mail and parcels from public letter-boxes or from post offices
    ~ distribution and delivery of mail and parcels

  • Class 5629
    Other food service activities
    This class includes industrial catering, i.e. the provision of food services based on contractual arrangements with the customer, for a specific period of time.
    Also INCLUDED is the operation of food concessions at sports and similar facilities. The food is often prepared in a central unit.

    This class includes:
    ~ activities of food service contractors (e.g. for transportation companies)
    ~ operation of food concessions at sports and similar facilities
    ~ operation of canteens or cafeterias (e.g. for factories, offices, hospitals or schools) on a concession basis

  • Class 8219
    Photocopying, document preparation and other specialized office support activities
    This class includes a variety of copying, document preparation and specialized office support activities. The document copying/printing activities INCLUDED here cover only short-run type printing activities.

    This class includes:
    ~ document preparation
    ~ document editing or proofreading
    ~ typing, word processing, or desktop publishing
    ~ secretarial support services
    ~ transcription of documents, and other secretarial services
    ~ letter or resume writing
    ~ provision of mailbox rental and other mailing activities (except direct mail advertising)
    ~ photocopying
    ~ duplicating
    ~ blueprinting
    ~ other document copying services without also providing printing services, such as offset printing, quick printing, digital printing, prepress services


  • Class 8510
    Pre-primary and primary education
    This class includes the provision of instruction designed primarily to introduce very young children to a school-type environment and instruction that gives students a sound basic education in reading, writing and mathematics along with an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. Such education is generally provided for children, however the provision of literacy programmes within or outside the school system, which are similar in content to programmes in primary education but are intended for those considered too old to enter elementary schools, is also INCLUDED. Also INCLUDED is the provision of programmes at a similar level, suited to children with special needs education. Education can be provided in classrooms or through radio, television broadcast, Internet, correspondence or at home.

    This class includes:
    ~ pre-primary education
    ~ primary education

    This class also includes:
    ~ special education for handicapped students at this level
    ~ provision of literacy programmes for adults

  • Class 8541
    Sports and recreation education
    This class includes the provision of instruction in athletic activities to groups or individuals, such as by camps and schools. Overnight and day sports instruction camps are also INCLUDED. This class does not include activities of academic schools, colleges and universities. Instruction may be provided in diverse settings, such as the unit's or client's training facilities, educational institutions or by other means. Instruction provided in this class is formally organized.

    This class includes:
    ~ sports instruction (baseball, basketball, cricket, football, etc)
    ~ camps, sports instruction
    ~ cheerleading instruction
    ~ gymnastics instruction
    ~ riding instruction, academies or schools
    ~ swimming instruction
    ~ professional sports instructors, teachers, coaches
    ~ martial arts instruction
    ~ card game instruction (such as bridge)
    ~ yoga instruction

  • Group 011
    Growing of non-perennial crops
    This group includes the growing of non-perennial crops, i.e. plants that do not last for more than two growing seasons. Included is the growing of these plants for the purpose of seed production.
  • Group 012
    Growing of perennial crops
    This group includes the growing of perennial crops, i.e. plants that lasts for more than two growing seasons, either dying back after each season or growing continuously. Included is the growing of these plants for the purpose of seed production.
  • Group 016
    Support activities to agriculture and post-harvest crop activities
    This group includes activities incidental to agricultural production and activities similar to agriculture not undertaken for production purposes (in the sense of harvesting agricultural products), done on a fee or contract basis. Also INCLUDED are post-harvest crop activities, aimed at preparing agricultural products for the primary market.
  • Group 106
    Manufacture of grain mill products, starches and starch products
    This group includes the milling of flour or meal from grains or vegetables, the milling, cleaning and polishing of rice, as well as the manufacture of flour mixes or doughs from these products. Also INCLUDED in this group are the wet milling of corn and vegetables and the manufacture of starch and starch products.
  • Group 107
    Manufacture of other food products
    This group includes the production of a variety of food products not INCLUDED in previous groups of this division. This includes the production of bakery products, sugar and confectionery, macaroni, noodles and similar products, prepared meals and dishes, coffee, tea and spices, as well as perishable and specialty food products.
  • Group 131
    Spinning, weaving and finishing of textiles
    This group includes the manufacture of textiles, including preparatory operations, the spinning of textile fibres and the weaving of textiles. This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc.
    Also INCLUDED in this group is the finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities.


  • Group 491
    Transport via railways
    This group includes rail transportation of passengers and/or freight using railroad rolling stock on mainline networks, usually spread over an extensive geographic area. Freight rail transport over short-line freight railroads is INCLUDED here.
  • Group 492
    Other land transport
    This group includes all land-based transport activities other than rail transport. However, rail transport as part of urban or suburban transport systems is INCLUDED here.
  • Group 501
    Sea and coastal water transport
    This group includes the transport of passengers or freight on vessels designed for operating on sea or coastal waters. Also INCLUDED is the transport of passengers or freight on great lakes etc. when similar types of vessels are used.
  • Group 522
    Support activities for transportation
    This group includes activities supporting the transport of passengers or freight, such as operation of parts of the transport infrastructure or activities related to handling freight immediately before or after transport or between transport segments. The operation and maintenance of all transport facilities is INCLUDED.
  • Group 331
    Repair of fabricated metal products, machinery and equipment
    This group includes the specialized repair of goods produced in the manufacturing sector with the aim to restore these metal products, machinery, equipment and other products to working order. The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is INCLUDED.
  • Group 477
    Retail sale of other goods in specialized stores
    This group includes the sale in specialized stores carrying a particular line of products not INCLUDED in other parts of the classification, such as clothing, footwear and leather articles, pharmaceutical and medical goods, watches, souvenirs, cleaning materials, weapons, flowers and pets and others. Also INCLUDED is the retail sale of used goods in specialized stores.
  • Group 591
    Motion picture, video and television programme activities
    This group includes production of theatrical and non-theatrical motion pictures whether on film, videotape, DVD or other media, including digital distribution, for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures or other film productions (video tapes, DVDs, etc) to other industries; as well as their projection. Buying and selling of motion picture or any other film production distribution rights is also INCLUDED.
  • Division 01
    Crop and animal production, hunting and related service activities
    This division includes two basic activities, namely the production of crop products and production of animal products, covering also the forms of organic agriculture, the growing of genetically modified crops and the raising of genetically modified animals.

    This division also includes service activities incidental to agriculture, as well as hunting, trapping and related activities.

    Group 015 (Mixed farming) breaks with the usual principles for identifying main activity. It accepts that many agricultural holdings have reasonably balanced crop and animal production and that it would be arbitrary to classify them in one category or the other.

    Agricultural activities exclude any subsequent processing of the agricultural products (classified under divisions 10 and 11 (Manufacture of food products and beverages) and division 12 (Manufacture of tobacco products)), beyond that needed to prepare them for the primary markets. However, the preparation of products for the primary markets is INCLUDED here.

    The division excludes field construction (e.g. agricultural land terracing, drainage, preparing rice paddies etc.) classified in section F (Construction) and buyers and cooperative associations engaged in the marketing of farm products classified in section G.

  • Division 27
    Manufacture of electrical equipment
    This division includes the manufacture of products that generate, distribute and use electrical power. Also INCLUDED is the manufacture of electrical lighting, signalling equipment and electric household appliances.

    This division excludes the manufacture of electronic products (see division 26).

  • Division 03
    Fishing and aquaculture
    This division includes capture fishery and aquaculture, covering the use of fishery resources from marine, brackish or freshwater environments, with the goal of capturing or gathering fish, crustaceans, molluscs and other marine organisms and products (e.g. aquatic plants, pearls, sponges etc).
    Also INCLUDED are activities that are normally integrated in the process of production for own account (e.g. seeding oysters for pearl production).

    This division does not include building and repairing of ships and boats (3011, 3315) and sport or recreational fishing activities (9319). Processing of fish, crustaceans or molluscs is excluded, whether at land-based plants or on factory ships (1020).

  • Division 07
    Mining of metal ores
    This division includes mining for metallic minerals (ores), performed through underground or open-cast extraction, seabed mining etc. Also INCLUDED are ore dressing and beneficiating operations, such as crushing, grinding, washing, drying, sintering, calcining or leaching ore, gravity separation or flotation operations.

    This division excludes manufacturing activities such as the roasting of iron pyrites (see class 2011), the production of aluminium oxide (see class 2420) and the operation of blast furnaces (see classes 2410 and 2420).

  • Division 15
    Manufacture of leather and related products
    This division includes dressing and dyeing of fur and the transformation of hides into leather by tanning or curing and fabricating the leather into products for final consumption. It also includes the manufacture of similar products from other materials (imitation leathers or leather substitutes), such as rubber footwear, textile luggage etc. The products made from leather substitutes are INCLUDED here, since they are made in ways similar to those in which leather products are made (e.g. luggage) and are often produced in the same unit.
  • Division 29
    Manufacture of motor vehicles, trailers and semi-trailers
    This division includes the manufacture of motor vehicles for transporting passengers or freight. The manufacture of various parts and accessories, as well as the manufacture of trailers and semi-trailers, is INCLUDED here.
    The maintenance and repair of vehicles produced in this division are classified in 4520.

  • Division 36
    Water collection, treatment and supply
    This division includes the collection, treatment and distribution of water for domestic and industrial needs. Collection of water from various sources, as well as distribution by various means is INCLUDED.
  • Division 17
    Manufacture of paper and paper products
    This division includes the manufacture of pulp, paper and converted paper products. The manufacture of these products is grouped together because they constitute a series of vertically connected processes. More than one activity is often carried out in a single unit. There are essentially three activities: The manufacture of pulp involves separating the cellulose fibers from other impurities in wood or used paper. The manufacture of paper involves matting these fibers into a sheet. Converted paper products are made from paper and other materials by various cutting and shaping techniques, including coating and laminating activities. The paper articles may be printed (e.g. wallpaper, gift wrap etc.), as long as the printing of information is not the main purpose.
    The production of pulp, paper and paperboard in bulk is INCLUDED in class 1701, while the remaining classes include the production of further-processed paper and paper products.

  • Division 18
    Printing and reproduction of recorded media
    This division includes printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging. The support activities INCLUDED here are an integral part of the printing industry, and a product (a printing plate, a bound book, or a computer disk or file) that is an integral part of the printing industry is almost always provided by these operations.
    Processes used in printing include a variety of methods for transferring an image from a plate, screen, or computer file to a medium, such as paper, plastics, metal, textile articles, or wood. The most prominent of these methods entails the transfer of the image from a plate or screen to the medium through lithographic, gravure, screen or flexographic printing. Often a computer file is used to directly ''drive'' the printing mechanism to create the image or electrostatic and other types of equipment (digital or non-impact printing).
    Though printing and publishing can be carried out by the same unit (a newspaper, for example), it is less and less the case that these distinct activities are carried out in the same physical location.

    This division also includes the reproduction of recorded media, such as compact discs, video recordings, software on discs or tapes, records etc.

    This division excludes publishing activities (see section J).

  • Division 53
    Postal and courier activities
    This division includes postal and courier activities, such as pickup, transport and delivery of letters and parcels under various arrangements. Local delivery and messenger services are also INCLUDED.
  • Division 65
    Insurance, reinsurance and pension funding, except compulsory social security
    This division includes the underwriting annuities and insurance policies and investing premiums to build up a portfolio of financial assets to be used against future claims. Provision of direct insurance and reinsurance are INCLUDED.
  • Division 19
    Manufacture of coke and refined petroleum products
    This division includes the transformation of crude petroleum and coal into usable products. The dominant process is petroleum refining, which involves the separation of crude petroleum into component products through such techniques as cracking and distillation. This division also includes the manufacture for own account of characteristic products (e.g. coke, butane, propane, petrol, kerosene, fuel oil etc.) as well as processing services (e.g. custom refining).
    This division includes the manufacture of gases such as ethane, propane and butane as products of petroleum refineries.

    Not INCLUDED is the manufacture of such gases in other units (2011), manufacture of industrial gases (2011), extraction of natural gas (methane, ethane, butane or propane) (0600), and manufacture of fuel gas, other than petroleum gases (e.g. coal gas, water gas, producer gas, gasworks gas) (35420).
    The manufacture of petrochemicals from refined petroleum is classified in division 20.

  • Division 23
    Manufacture of other non-metallic mineral products
    This division includes manufacturing activities related to a single substance of mineral origin. This division includes the manufacture of glass and glass products (e.g. flat glass, hollow glass, fibres, technical glassware etc.), ceramic products, tiles and baked clay products, and cement and plaster, from raw materials to finished articles. The manufacture of shaped and finished stone and other mineral products is also INCLUDED in this division.
  • Division 25
    Manufacture of fabricated metal products, except machinery and equipment
    This division includes the manufacture of pure metal products (such as parts, containers and structures), usually with a static, immovable function, as opposed to the following divisions 26-30, which cover the manufacture of combinations or assemblies of such metal products (sometimes with other materials) into more complex units that, unless they are purely electrical, electronic or optical, work with moving parts.
    The manufacture of weapons and ammunition is also INCLUDED in this division.

    This division excludes specialized repair and maintenance activities (see group 331) and the specialized installation of manufactured goods produced in this division in buildings, such as central heating boilers (see 4322).

  • Division 33
    Repair and installation of machinery and equipment
    This division includes the specialized repair of goods produced in the manufacturing sector with the aim to restore machinery, equipment and other products to working order. The provision of general or routine maintenance (i.e. servicing) on such products to ensure they work efficiently and to prevent breakdown and unnecessary repairs is INCLUDED.

    This division does only include specialized repair and maintenance activities. A substantial amount of repair is also done by manufacturers of machinery, equipment and other goods, in which case the classification of units engaged in these repair and manufacturing activities is done according to the value-added principle which would often assign these combined activities to the manufacture of the good. The same principle is applied for combined trade and repair.

    The rebuilding or remanufacturing of machinery and equipment is considered a manufacturing activity and INCLUDED in other divisions of this section.

    Repair and maintenance of goods that are utilized as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair, see 9524).

    Also INCLUDED in this division is the specialized installation of machinery. However, the installation of equipment that forms an integral part of buildings or similar structures, such as installation of electrical wiring, installation of escalators or installation of air-conditioning systems, is classified as construction.

    This division excludes the cleaning of industrial machinery (see class 8129) and the repair and maintenance of computers, communications equipment and household goods (see division 95).

  • Division 43
    Specialized construction activities
    This division includes specialized construction activities (special trades), i.e. the construction of parts of buildings and civil engineering works without responsibility for the entire project. These activities are usually specialized in one aspect common to different structures, requiring specialized skills or equipment, such as pile driving, foundation work, carcass work, concrete work, brick laying, stone setting, scaffolding, roof covering, etc. The erection of steel structures is INCLUDED, provided that the parts are not produced by the same unit. Specialized construction activities are mostly carried out under subcontract, but especially in repair construction it is done directly for the owner of the property.

    Also INCLUDED are building finishing and building completion activities.

    Included is the installation of all kind of utilities that make the construction function as such. These activities are usually performed at the site of the construction, although parts of the job may be carried out in a special shop. Included are activities such as plumbing, installation of heating and air-conditioning systems, antennas, alarm systems and other electrical work, sprinkler systems, elevators and escalators, etc. Also INCLUDED are insulation work (water, heat, sound), sheet metal work, commercial refrigerating work, the installation of illumination and signalling systems for roads, railways, airports, harbours, etc. Also INCLUDED is the repair of the same type as the above-mentioned activities.

    Building completion activities encompass activities that contribute to the completion or finishing of a construction such as glazing, plastering, painting, floor and wall tiling or covering with other materials like parquet, carpets, wallpaper, etc., floor sanding, finish carpentry, acoustical work, cleaning of the exterior, etc. Also INCLUDED is the repair of the same type as the above-mentioned activities.

    The renting of construction equipment with operator is classified with the associated construction activity.

  • Division 45
    Wholesale and retail trade and repair of motor vehicles and motorcycles
    This division includes all activities (except manufacture and renting) related to motor vehicles and motorcycles, including lorries and trucks, such as the wholesale and retail sale of new and second-hand vehicles, the repair and maintenance of vehicles and the wholesale and retail sale of parts and accessories for motor vehicles and motorcycles. Also INCLUDED are activities of commission agents involved in wholesale or retail sale of vehicles.
    This division also includes activities such as washing, polishing of vehicles etc.

    This division does not include the retail sale of automotive fuel and lubricating or cooling products or the renting of motor vehicles or motorcycles.

  • Division 46
    Wholesale trade, except of motor vehicles and motorcycles
    This division includes wholesale trade on own account or on a fee or contract basis (commission trade) related to domestic wholesale trade as well as international wholesale trade (import/export).

    Wholesale is the resale (sale without transformation) of new and used goods to retailers, business-to-business trade, such as to industrial, commercial, institutional or professional users, or resale to other wholesalers, or involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of businesses INCLUDED are merchant wholesalers, i.e. 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 brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products.

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

    This division excludes the wholesale of motor vehicles, caravans and motorcycles, as well as motor vehicle accessories (see division 45), the renting and leasing of goods (see division 77) and the packing of solid goods and bottling of liquid or gaseous goods, including blending and filtering, for third parties (see class 8292).

  • Division 50
    Water transport
    This division includes the transport of passengers or freight over water, whether scheduled or not. Also INCLUDED are the operation of towing or pushing boats, excursion, cruise or sightseeing boats, ferries, water taxis etc. Although the location is an indicator for the separation between sea and inland water transport, the deciding factor is the type of vessel used. All transport on sea-going vessels is classified in group 501, while transport using other vessels is classified in group 502.

    This division excludes restaurant and bar activities on board ships (see class 5610, 5630), if carried out by separate units.

  • Division 55
    Accommodation
    This division includes the provision of short-stay accommodation for visitors and other travellers. Also INCLUDED is the provision of longer-term accommodation for students, workers and similar individuals. Some units may provide only accommodation while others provide a combination of accommodation, meals and/or recreational facilities.

    This division excludes activities related to the provision of long-term primary residences in facilities such as apartments typically leased on a monthly or annual basis classified in Real Estate (section L).

  • Division 58
    Publishing activities
    This division includes the publishing of books, brochures, leaflets, dictionaries, encyclopaedias, atlases, maps and charts; publishing of newspapers, journals and periodicals; directory and mailing list and other publishing, as well as software publishing.

    Publishing includes the acquisition of copyrights to content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms. All the feasible forms of publishing (in print, electronic or audio form, on the Internet, as multimedia products such as CD-ROM reference books etc.), except publishing of motion pictures, are INCLUDED in this division.

    This division excludes the publishing of motion pictures, video tapes and movies on DVD or similar media (division 59) and the production of master copies for records or audio material (division 59). Also excluded are printing (see 1811) and the mass reproduction of recorded media (see 1820).

  • Division 59
    Motion picture, video and television programme production, sound recording and music publishing activities
    This division includes production of theatrical and non-theatrical motion pictures whether on film, videotape or disc for direct projection in theatres or for broadcasting on television; supporting activities such as film editing, cutting, dubbing etc.; distribution of motion pictures and other film productions to other industries; as well as motion picture or other film productions projection. Also INCLUDED is the buying and selling of distribution rights for motion pictures or other film productions.
    This division also includes the sound recording activities, i.e. production of original sound master recordings, releasing, promoting and distributing them, publishing of music as well as sound recording service activities in a studio or elsewhere.

  • Division 60
    Programming and broadcasting activities
    This division includes the activities of creating content or acquiring the right to distribute content and subsequently broadcasting that content, such as radio, television and data programs of entertainment, news, talk, and the like. Also INCLUDED is data broadcasting, typically integrated with radio or TV broadcasting. The broadcasting can be performed using different technologies, over-the-air, via satellite, via a cable network or via Internet. This division also includes the production of programs that are typically narrowcast in nature (limited format, such as news, sports, education or youth-oriented programming) on a subscription or fee basis, to a third party, for subsequent broadcasting to the public.

    This division excludes the distribution of cable and other subscription programming (see division 61).

  • Division 77
    Rental and leasing activities
    This division includes the renting and leasing of tangible and non-financial intangible assets, including a wide array of tangible goods, such as automobiles, computers, consumer goods and industrial machinery and equipment to customers in return for a periodic rental or lease payment. It is subdivided into: (1) the renting of motor vehicles, (2) the renting of recreational and sports equipment and personal and household equipment, (3) the leasing of other machinery and equipment of the kind often used for business operations, including other transport equipment and (4) the leasing of intellectual property products and similar products.

    Only the provision of operating leases is INCLUDED in this division.

    This division excludes financial leasing activities (see class 6491), renting of real estate (see section L) and the renting of equipment with operator. The latter is classified according to the activities carried out with this equipment, e.g. construction (section F) or transportation (section H).

  • Division 79
    Travel agency, tour operator, reservation service and related activities
    This division includes the activity of selling travel, tour, transportation and accommodation services to the general public and commercial clients and the activity of arranging and assembling tours that are sold through travel agencies or directly by agents such as tour operators, as well as other travel-related services including reservation services. The activities of tourist guides and tourism promotion activities are also INCLUDED.
  • Section C
    Manufacturing
    This section includes the physical or chemical 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 transformed are raw materials that are 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.

    Units engaged in manufacturing are often described as plants, factories or mills and characteristically use power-driven machines and materials-handling equipment. However, units that transform materials or substances into new products by hand or in the worker's home and those engaged in selling to the general public of products made on the same premises from which they are sold, such as bakeries and custom tailors, are also INCLUDED in this section. Manufacturing units may process materials or may contract with other units to process their materials for them. Both types of units are INCLUDED in manufacturing.

    The output of a manufacturing process may be finished in the sense that it is ready for utilization 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; and aluminium wire is the input for the manufacture of fabricated wire products.

    Manufacture of specialized 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 unspecialized components and parts of machinery and equipment, e.g. 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. However, making specialized components and accessories by moulding or extruding plastics materials is INCLUDED in class 2220.

    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, i.e. the processing of waste into secondary raw materials is classified in class 3830 (Materials recovery). While this may involve physical or chemical transformations, this is not considered to be a part of manufacturing. The primary purpose of these activities is considered to be the treatment or processing of waste and they are therefore classified in Section E (Water supply; sewerage, waste management and remediation activities). However, the manufacture of new final products (as opposed to 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.

    Specialized maintenance and repair of industrial, commercial and similar machinery and equipment is, in general, classified in division 33 (Repair, maintenance and installation of machinery and equipment). However, the repair of computers and personal and household goods is classified in division 95 (Repair of computers and personal and household goods), while the repair of motor vehicles is classified in division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles).

    The installation of machinery and equipment, when carried out as a specialized activity, is classified in 3320.

    Remark: The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry.

  • Section D
    Electricity, gas, steam and air conditioning supply
    This section includes the activity of providing electric power, natural gas, steam, hot water and the like through a permanent infrastructure (network) of lines, mains and pipes. The dimension of the network is not decisive; also INCLUDED are the distribution of electricity, gas, steam, hot water and the like in industrial parks or residential buildings.
    This section therefore includes the operation of electric and gas utilities, which generate, control and distribute electric power or gas. Also INCLUDED is the provision of steam and air-conditioning supply.

    This section excludes the operation of water and sewerage utilities, see 36, 37. This section also excludes the (typically long-distance) transport of gas through pipelines.

  • Section F
    Construction
    This section includes general construction and specialized 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 and also construction of a temporary nature.

    General construction is the construction of entire dwellings, office buildings, stores and other public and utility buildings, farm buildings etc., or the construction of civil engineering works such as motorways, streets, bridges, tunnels, railways, airfields, harbours and other water projects, irrigation systems, sewerage systems, industrial facilities, pipelines and electric lines, sports facilities etc.

    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 unit that carries the overall responsibility for a construction project is classified here.

    Also INCLUDED is the repair of buildings and engineering works.

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

    The renting of construction equipment with operator is classified with the specific construction activity carried out with this equipment.

    This section also includes the development of building projects for buildings or civil engineering works by bringing together financial, technical and physical means to realize the construction projects for later sale. If these activities are carried out not for later sale of the construction projects, but for their operation (e.g. renting of space in these buildings, manufacturing activities in these plants), the unit would not be classified here, but according to its operational activity, i.e. real estate, manufacturing etc.

  • Section G
    Wholesale and retail trade; repair of motor vehicles and motorcycles
    This section includes wholesale and retail sale (i.e. sale without transformation) of any type of goods and the rendering of services incidental to the sale of these goods. Wholesaling and retailing are the final steps in the distribution of goods. Goods bought and sold are also referred to as merchandise.

    Also INCLUDED in this section are the repair of motor vehicles and motorcycles.

    Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example sorting, grading and assembling of goods, mixing (blending) of goods (for example sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled), cleaning and drying of agricultural products, cutting out of wood fibreboards or metal sheets as secondary activities.

    Division 45 includes all activities related to the sale and repair of motor vehicles and motorcycles, while divisions 46 and 47 include all other sale activities. The distinction between division 46 (wholesale) and division 47 (retail sale) is based on the predominant type of customer.

    Wholesale is the resale (sale without transformation) of new and used goods to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers, or involves acting as an agent or broker in buying goods for, or selling goods to, such persons or companies. The principal types of businesses INCLUDED are merchant wholesalers, i.e. 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 brokers, commission merchants and agents and assemblers, buyers and cooperative associations engaged in the marketing of farm products. Wholesalers frequently physically assemble, sort and grade goods in large lots, break bulk, repack and redistribute in smaller lots, for example pharmaceuticals; store, refrigerate, deliver and install goods, engage in sales promotion for their customers and label design.

    Retailing is the resale (sale without transformation) of new and used goods mainly to the general public for personal or household consumption or utilization, by shops, department stores, stalls, mail-order houses, door-to-door sales persons, hawkers and peddlers, consumer cooperatives, auction houses etc. 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.

  • Section H
    Transportation and storage
    This section includes the provision of passenger or freight transport, whether scheduled or not, by rail, pipeline, road, water or air and associated activities such as terminal and parking facilities, cargo handling, storage etc. Included in this section is the renting of transport equipment with driver or operator. Also INCLUDED are postal and courier activities.

    This section excludes maintenance and repair of motor vehicles and other transportation equipment (see classes 4520 and 3315, respectively), the construction, maintenance and repair of roads, railroads, harbours, airfields (see classes 4210 and 4290), as well as the renting of transport equipment without driver or operator (see classes 7710 and 7730).

  • Section J
    Information and communication
    This section includes the production and distribution of information and cultural products, the provision of the means to transmit or distribute these products, as well as data or communications, information technology activities and the processing of data and other information service activities.

    The main components of this section are publishing activities (division 58), including software publishing, motion picture and sound recording activities (division 59), radio and TV broadcasting and programming activities (division 60), telecommunications activities (division 61) and information technology activities (division 62) and other information service activities (division 63).

    Publishing includes the acquisition of copyrights to content (information products) and making this content available to the general public by engaging in (or arranging for) the reproduction and distribution of this content in various forms. All the feasible forms of publishing (in print, electronic or audio form, on the internet, as multimedia products such as CD-ROM reference books etc.) are INCLUDED in this section.

    Activities related to production and distribution of TV programming span divisions 59, 60 and 61, reflecting different stages in this process. Individual components, such as movies, television series etc. are produced by activities in division 59, while the creation of a complete television channel programme, from components produced in division 59 or other components (such as live news programming) is INCLUDED in division 60. Division 60 also includes the broadcasting of this programme by the producer. The distribution of the complete television programme by third parties, i.e. without any alteration of the content, is INCLUDED in division 61. This distribution in division 61 can be done through broadcasting, satellite or cable systems.

  • Section L
    Real estate activities
    This section includes acting as lessors, agents and/or brokers in one or more of the following: selling or buying real estate, renting real estate, providing other real estate services such as appraising real estate or acting as real estate escrow agents. Activities in this section may be carried out on own or leased property and may be done on a fee or contract basis. Also INCLUDED is the building of structures, combined with maintaining ownership or leasing of such structures.

    This section includes real estate property managers.

  • Section P
    Education
    This section includes education at any level or for any profession, oral or written as well as by radio and television or other means of communication. It includes education by the different institutions in the regular school system at its different levels as well as adult education, literacy programmes etc. Also INCLUDED are military schools and academies, prison schools etc. at their respective levels. The section includes public as well as private education.

    For each level of initial education, the classes include special education for physically or mentally handicapped pupils.

    The breakdown of the categories in this section is based on the level of education offered as defined by the levels of ISCED 1997. The activities of educational institutions providing education at ISCED levels 0 and 1 are classified in group 851, those at ISCED levels 2 and 3 in group 852 and those at ISCED levels 4, 5 and 6 in group 853.

    This section also includes instruction primarily concerned with sport and recreational activities such as bridge or golf and education support activities.