SIC CODES

List of Economic Activities for vehicles

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SIC Codes for vehicles

There are 42 Economic Activities in all levels that containg the word "VEHICLES" in their name or detailed description. Have you that what you are searching for?

  • Class 2211
    Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
    This class includes:
    ~ manufacture of rubber tyres for VEHICLES, equipment, mobile machinery, aircraft, toy, furniture and other uses:
    ~ pneumatic tyres
    ~ solid or cushion tyres
    ~ manufacture of inner tubes for tyres
    ~ manufacture of interchangeable tyre treads, tyre flaps, camelback strips for retreading tyres etc.
    ~ tyre rebuilding and retreading

  • Class 2593
    Manufacture of cutlery, hand tools and general hardware
    This class includes:
    ~ manufacture of domestic cutlery such as knives, forks, spoons etc.
    ~ manufacture of other articles of cutlery:
    ~ cleavers and choppers
    ~ razors and razor blades
    ~ scissors and hair clippers
    ~ manufacture of knives and cutting blades for machines or for mechanical appliances
    ~ manufacture of hand tools such as pliers, screwdrivers etc.
    ~ manufacture of non-power-driven agricultural hand tools
    ~ manufacture of saws and saw blades, including circular saw blades and chainsaw blades
    ~ manufacture of interchangeable tools for hand tools, whether or not power-operated, or for machine tools: drills, punches, milling cutters etc.
    ~ manufacture of press tools
    ~ manufacture of blacksmiths' tools: forges, anvils etc.
    ~ manufacture of moulding boxes and moulds (except ingot moulds)
    ~ manufacture of vices, clamps
    ~ manufacture of padlocks, locks, keys, hinges and the like, hardware for buildings, furniture, VEHICLES etc.
    ~ manufacture of cutlasses, swords, bayonets etc.

  • Class 2740
    Manufacture of electric lighting equipment
    This class includes the manufacture of electric light bulbs and tubes and parts and components thereof (except glass blanks for electric light bulbs), electric lighting fixtures and lighting fixture components (except current-carrying wiring devices).

    This class includes:
    ~ manufacture of discharge, incandescent, fluorescent, ultra-violet, infra-red etc. lamps, fixtures and bulbs
    ~ manufacture of ceiling lighting fixtures
    ~ manufacture of chandeliers
    ~ manufacture of table lamps (i.e. lighting fixture)
    ~ manufacture of Christmas tree lighting sets
    ~ manufacture of electric fireplace logs
    ~ manufacture of flashlights
    ~ manufacture of electric insect lamps
    ~ manufacture of lanterns (e.g. carbide, electric, gas, gasoline, kerosene)
    ~ manufacture of spotlights
    ~ manufacture of street lighting fixtures (except traffic signals)
    ~ manufacture of lighting equipment for transportation equipment (e.g. for motor VEHICLES, aircraft, boats)

    This class also includes:
    ~ manufacture of non-electrical lighting equipment

  • Class 2813
    Manufacture of other pumps, compressors, taps and valves
    This class includes:
    ~ manufacture of air or vacuum pumps, air or other gas compressors
    ~ manufacture of pumps for liquids whether or not fitted with a measuring device
    ~ manufacture of pumps designed for fitting to internal combustion engines: oil, water and fuel pumps for motor VEHICLES etc.

    This class also includes:
    ~ manufacture of industrial taps and valves, including regulating valves and intake taps
    ~ manufacture of sanitary taps and valves
    ~ manufacture of heating taps and valves
    ~ manufacture of hand pumps


  • Class 2910
    Manufacture of motor vehicles
    This class includes:
    ~ manufacture of passenger cars
    ~ manufacture of commercial vehicles:
    ~ vans, lorries, over-the-road tractors for semi-trailers etc.
    ~ manufacture of buses, trolley-buses and coaches
    ~ manufacture of motor vehicle engines
    ~ manufacture of chassis fitted with engines
    ~ manufacture of other motor vehicles:
    ~ snowmobiles, golf carts, amphibious vehicles
    ~ fire engines, street sweepers, travelling libraries, armoured cars etc.
    ~ concrete-mixer lorries
    ~ ATVs, go-carts and similar including race cars

    This class also includes:
    ~ factory rebuilding of motor vehicle engines

  • Class 3040
    Manufacture of military fighting vehicles
    This class includes:
    ~ manufacture of tanks
    ~ manufacture of armored amphibious military vehicles
    ~ manufacture of other military fighting vehicles

  • Class 2920
    Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
    This class includes:
    ~ manufacture of bodies, including cabs for motor vehicles
    ~ outfitting of all types of motor VEHICLES, trailers and semi-trailers
    ~ manufacture of trailers and semi-trailers:
    ~ for transport of goods: tankers, removal trailers etc.
    ~ for transport of passengers: caravan trailers etc.
    ~ manufacture of containers for carriage by one or more modes of transport

  • Class 2930
    Manufacture of parts and accessories for motor vehicles
    This class includes:
    ~ manufacture of diverse parts and accessories for motor vehicles:
    ~ brakes, gearboxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, catalytic converters, clutches, steering wheels, steering columns and steering boxes
    ~ manufacture of parts and accessories of bodies for motor vehicles:
    ~ safety belts, airbags, doors, bumpers
    ~ manufacture of car seats
    ~ manufacture of motor vehicle electrical equipment, such as generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, assembly of purchased gauges into instrument panels, voltage regulators, etc.

  • Class 3030
    Manufacture of air and spacecraft and related machinery
    This class includes:
    ~ manufacture of airplanes for the transport of goods or passengers, for use by the defence forces, for sport or other purposes
    ~ manufacture of helicopters
    ~ manufacture of gliders, hang-gliders
    ~ manufacture of dirigibles and hot air balloons
    ~ manufacture of parts and accessories of the aircraft of this class:
    ~ major assemblies such as fuselages, wings, doors, control surfaces, landing gear, fuel tanks, nacelles etc.
    ~ airscrews, helicopter rotors and propelled rotor blades
    ~ motors and engines of a kind typically found on aircraft
    ~ parts of turbojets and turboprops for aircraft
    ~ manufacture of ground flying trainers
    ~ manufacture of spacecraft and launch VEHICLES, satellites, planetary probes, orbital stations, shuttles
    ~ manufacture of intercontinental ballistic missiles (ICBM)

    This class also includes:
    ~ overhaul and conversion of aircraft or aircraft engines
    ~ manufacture of aircraft seats

  • Class 3099
    Manufacture of other transport equipment n.e.c.
    This class includes:
    ~ manufacture of hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc.
    ~ manufacture of VEHICLES drawn by animals: sulkies, donkey-carts, hearses etc.


  • Class 4530
    Sale of motor vehicle parts and accessories
    This class includes:
    ~ wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for motor VEHICLES, such as:
    ~ rubber tires and inner tubes for tires
    ~ spark plugs, batteries, lighting equipment and electrical parts

  • Class 3240
    Manufacture of games and toys
    This class includes the manufacture of dolls, toys and games (including electronic games), scale models and children's VEHICLES (except metal bicycles and tricycles).

    This class includes:
    ~ manufacture of dolls and doll garments, parts and accessories
    ~ manufacture of action figures
    ~ manufacture of toy animals
    ~ manufacture of toy musical instruments
    ~ manufacture of playing cards
    ~ manufacture of board games and similar games
    ~ manufacture of electronic games: chess etc.
    ~ manufacture of reduced-size (scale) models and similar recreational models, electrical trains, construction sets etc.
    ~ manufacture of coin-operated games, billiards, special tables for casino games, etc.
    ~ manufacture of articles for funfair, table or parlour games
    ~ manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles
    ~ manufacture of puzzles and similar articles

  • Class 3315
    Repair of transport equipment, except motor vehicles
    This class includes the repair and maintenance of transport equipment of division 30, except motorcycles and bicycles. However, the factory rebuilding or overhaul of ships, locomotives, railroad cars and aircraft is classified in division 30.

    This class includes:
    ~ repair and routine maintenance of ships
    ~ repair and maintenance of pleasure boats
    ~ repair and maintenance of locomotives and railroad cars (except factory rebuilding or factory conversion)
    ~ repair and maintenance of aircraft (except factory conversion, factory overhaul, factory rebuilding)
    ~ repair and maintenance of aircraft engines
    ~ repair of animal drawn buggies and wagons

  • Class 3700
    Sewerage
    This class includes:
    ~ operation of sewer systems or sewer treatment facilities
    ~ collecting and transporting of human or industrial wastewater from one or several users, as well as rain water by means of sewerage networks, collectors, tanks and other means of transport (sewage VEHICLES etc.)
    ~ emptying and cleaning of cesspools and septic tanks, sinks and pits from sewage; servicing of chemical toilets
    ~ treatment of wastewater (including human and industrial wastewater, water from swimming pools etc.) by means of physical, chemical and biological processes like dilution, screening, filtering, sedimentation etc.
    ~ maintenance and cleaning of sewers and drains, including sewer rodding

  • Class 4730
    Retail sale of automotive fuel in specialized stores
    This class includes:
    ~ retail sale of fuel for motor VEHICLES and motorcycles

    This class also includes:
    ~ retail sale of lubricating products and cooling products for motor vehicles

  • Class 7710
    Renting and leasing of motor vehicles
    This class includes:
    ~ renting and operational leasing of the following types of vehicles:
    ~ passenger cars (without drivers)
    ~ trucks, utility trailers and recreational vehicles

  • Class 3830
    Materials recovery
    This class includes:
    ~ processing of metal and non-metal waste and scrap and other articles into secondary raw materials, usually involving a mechanical or chemical transformation process
    ~ recovery of materials from waste streams in the form of:
    ~ separating and sorting recoverable materials from non-hazardous waste streams (i.e. garbage)
    ~ separating and sorting of commingled recoverable materials, such as paper, plastics, used beverage cans and metals, into distinct categories

    Examples of the mechanical or chemical transformation processes that are undertaken are:
    ~ mechanical crushing of metal waste such as used cars, washing machines, bikes etc. with subsequent sorting and separation
    ~ dismantling of automobiles, computers, televisions and other equipment for materials recovery
    ~ mechanical reduction of large iron pieces such as railway wagons
    ~ shredding of metal waste, end-of-life VEHICLES etc.
    ~ other methods of mechanical treatment as cutting, pressing to reduce the volume
    ~ ship-breaking
    ~ reclaiming metals out of photographic waste, e.g. fixer solution or photographic films and paper
    ~ reclaiming of rubber such as used tires to produce secondary raw material
    ~ sorting and pelleting of plastics to produce secondary raw material for tubes, flower pots, pallets and the like
    ~ processing (cleaning, melting, grinding) of plastic or rubber waste to granulates
    ~ crushing, cleaning and sorting of glass
    ~ crushing, cleaning and sorting of other waste such as demolition waste to obtain secondary raw material
    ~ processing of used cooking oils and fats into secondary raw materials
    ~ processing of other food, beverage and tobacco waste and residual substances into secondary raw materials

  • Class 4510
    Sale of motor vehicles
    This class includes:
    ~ wholesale and retail sale of new and used vehicles:
    ~ passenger motor VEHICLES, including specialized passenger motor VEHICLES such as ambulances and minibuses, etc.
    ~ lorries, trailers and semi-trailers
    ~ camping VEHICLES such as caravans and motor homes

    This class also includes:
    ~ wholesale and retail sale of off-road motor VEHICLES (jeeps, etc.)
    ~ wholesale and retail sale by commission agents
    ~ car auctions


  • Class 4520
    Maintenance and repair of motor vehicles
    This class includes:
    ~ maintenance and repair of motor vehicles:
    ~ mechanical repairs
    ~ electrical repairs
    ~ electronic injection systems repair
    ~ ordinary servicing
    ~ bodywork repair
    ~ repair of motor vehicle parts
    ~ washing, polishing, etc.
    ~ spraying and painting
    ~ repair of screens and windows
    ~ repair of motor vehicle seats
    ~ tyre and tube repair, fitting or replacement
    ~ anti-rust treatment
    ~ installation of parts and accessories not as part of the manufacturing process

  • Class 4659
    Wholesale of other machinery and equipment
    This class includes:
    ~ wholesale of office machinery and equipment, except computers and computer peripheral equipment
    ~ wholesale of office furniture
    ~ wholesale of transport equipment except motor VEHICLES, motorcycles and bicycles
    ~ wholesale of production-line robots
    ~ wholesale of wires and switches and other installation equipment for industrial use
    ~ wholesale of other electrical material such as electrical motors, transformers
    ~ wholesale of machine tools of any type and for any material
    ~ wholesale of other machinery n.e.c. for use in industry, trade and navigation and other services

    This class also includes:
    ~ wholesale of computer-controlled machine tools
    ~ wholesale of computer-controlled machinery for the textile industry and of computer-controlled sewing and knitting machines
    ~ wholesale of measuring instruments and equipment

  • Class 4922
    Other passenger land transport
    This class includes:
    ~ other passenger road transport:
    ~ scheduled long-distance bus services
    ~ charters, excursions and other occasional coach services
    ~ taxi operation
    ~ airport shuttles
    ~ operation of telfers (téléphériques), funiculars, ski and cable lifts if not part of urban or suburban transit systems

    This class also includes:
    ~ other renting of private cars with driver
    ~ operation of school buses and buses for transport of employees
    ~ passenger transport by man- or animal-drawn vehicles

  • Class 4923
    Freight transport by road
    This class includes:
    ~ all freight transport operations by road:
    ~ logging haulage
    ~ stock haulage
    ~ refrigerated haulage
    ~ heavy haulage
    ~ bulk haulage, including haulage in tanker trucks
    ~ haulage of automobiles
    ~ transport of waste and waste materials, without collection or disposal

    This class also includes:
    ~ furniture removal
    ~ renting of trucks with driver
    ~ freight transport by man or animal-drawn vehicles

  • Class 5610
    Restaurants and mobile food service activities
    This class includes the provision of food services to customers, whether they are served while seated or serve themselves from a display of items, whether they eat the prepared meals on the premises, take them out or have them delivered. This includes the preparation and serving of meals for immediate consumption from motorized VEHICLES or non-motorized carts.

    This class includes activities of:
    ~ restaurants
    ~ cafeterias
    ~ fast-food restaurants
    ~ pizza delivery
    ~ take-out eating places
    ~ ice cream truck vendors
    ~ mobile food carts
    ~ food preparation in market stalls

    This class also includes:
    ~ restaurant and bar activities connected to transportation, when carried out by separate units

  • Class 7120
    Technical testing and analysis
    This class includes:
    ~ performance of physical, chemical and other analytical testing of all types of materials and products (see below for exceptions):
    ~ acoustics and vibration testing
    ~ testing of composition and purity of minerals etc.
    ~ testing activities in the field of food hygiene, including veterinary testing and control in relation to food production
    ~ testing of physical characteristics and performance of materials, such as strength, thickness, durability, radioactivity etc.
    ~ qualification and reliability testing
    ~ performance testing of complete machinery: motors, automobiles, electronic equipment etc.
    ~ radiographic testing of welds and joints
    ~ failure analysis
    ~ testing and measuring of environmental indicators: air and water pollution etc.
    ~ certification of products, including consumer goods, motor VEHICLES, aircraft, pressurized containers, nuclear plants etc.
    ~ periodic road-safety testing of motor vehicles
    ~ testing with use of models or mock-ups (e.g. of aircraft, ships, dams etc.)
    ~ operation of police laboratories

  • Class 7730
    Renting and leasing of other machinery, equipment and tangible goods
    This class includes:
    ~ renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries:
    ~ engines and turbines
    ~ machine tools
    ~ mining and oilfield equipment
    ~ professional radio, television and communication equipment
    ~ motion picture production equipment
    ~ measuring and controlling equipment
    ~ other scientific, commercial and industrial machinery
    ~ renting and operational leasing of land-transport equipment (other than motor vehicles) without drivers:
    ~ motorcycles, caravans and campers etc.
    ~ railroad vehicles
    ~ renting and operational leasing of water-transport equipment without operator:
    ~ commercial boats and ships
    ~ renting and operational leasing of air transport equipment without operator:
    ~ airplanes
    ~ hot-air balloons
    ~ renting and operational leasing of agricultural and forestry machinery and equipment without operator:
    ~ renting of products produced by class 2821, such as agricultural tractors etc.
    ~ renting and operational leasing of construction and civil-engineering machinery and equipment without operator:
    ~ crane lorries
    ~ scaffolds and work platforms, without erection and dismantling
    ~ renting and operational leasing of office machinery and equipment without operator:
    ~ computers and computer peripheral equipment
    ~ duplicating machines, typewriters and word-processing machines
    ~ accounting machinery and equipment: cash registers, electronic calculators etc.
    ~ office furniture

    This class also includes:
    ~ renting of accommodation or office containers
    ~ renting of containers
    ~ renting of pallets
    ~ renting of animals (e.g. herds, race horses)

  • Group 291
    Manufacture of motor vehicles
    See class 2910.
  • Group 292
    Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
    See class 2920.
  • Group 293
    Manufacture of parts and accessories for motor vehicles
    See class 2930.
  • Group 304
    Manufacture of military fighting vehicles
    See class 3040.
  • Group 309
    Manufacture of transport equipment n.e.c.
    This group includes the manufacture of transport equipment other than motor VEHICLES and rail, water, air or space transport equipment and military VEHICLES.
  • Group 451
    Sale of motor vehicles
    See class 4510.
  • Group 452
    Maintenance and repair of motor vehicles
    See class 4520.
  • Group 771
    Renting and leasing of motor vehicles
    See class 7710.
  • 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 28
    Manufacture of machinery and equipment n.e.c.
    This division includes the manufacture of machinery and equipment that act independently on materials either mechanically or thermally or perform operations on materials (such as handling, spraying, weighing or packing), including their mechanical components that produce and apply force, and any specially manufactured primary parts. This includes the manufacture of fixed and mobile or hand-held devices, regardless of whether they are designed for industrial, building and civil engineering, agricultural or home use. The manufacture of special equipment for passenger or freight transport within demarcated premises also belongs within this division.
    This division distinguishes between the manufacture of special-purpose machinery, i.e. machinery for exclusive use in an ISIC industry or a small cluster of ISIC industries, and general-purpose machinery, i.e. machinery that is being used in a wide range of ISIC industries.
    This division also includes the manufacture of other special-purpose machinery, not covered elsewhere in the classification, whether or not used in a manufacturing process, such as fairground amusement equipment, automatic bowling alley equipment, etc.

    This division excludes the manufacture of metal products for general use (division 25), associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus (divisions 26 and 27) and general-purpose motor VEHICLES (divisions 29 and 30).

  • 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 47
    Retail trade, except of motor VEHICLES and motorcycles
    This division includes 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, hawkers and peddlers, consumer cooperatives etc.

    Retail trade is classified first by type of sale outlet (retail trade in stores: groups 471 to 477; retail trade not in stores: groups 478 and 479). Retail trade in stores includes the retail sale of used goods (class 4774). For retail sale in stores, there exists a further distinction between specialized retail sale (groups 472 to 477) and non-specialized retail sale (group 471). The above groups are further subdivided by the range of products sold. Sale not via stores is subdivided according to the forms of trade, such as retail sale via stalls and markets (group 478) and other non-store retail sale, e.g. mail order, door-to-door, by vending machines etc. (group 479).

    The goods sold in this division are limited to goods usually referred to as consumer goods or retail goods. Therefore goods not usually entering the retail trade, such as cereal grains, ores, industrial machinery etc., are excluded. This division also includes units engaged primarily in selling to the general public, from displayed goods, products such as personal computers, stationery, paint or timber, although these sales may not be for personal or household use. Some processing of goods may be involved, but only incidental to selling, e.g. sorting or repackaging of goods, installation of a domestic appliance etc.

    This division also includes the retail sale by commission agents and activities of retail auctioning houses.

    This division excludes:
    ~ sale of farmers' products by farmers, see division 01
    ~ manufacture and sale of goods, which is generally classified as manufacturing in divisions 10-32
    ~ sale of motor VEHICLES, motorcycles and their parts, see division 45
    ~ trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel and industrial machinery and equipment, see division 46
    ~ sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
    ~ renting of personal and household goods to the general public, see group 772

  • 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).

  • 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 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).