Division · NACE Rev. 2.1

38 Waste collection, recovery and disposal activities

active

Includes

local hauling of waste materials and the operation of materials recovery facilities, i.e. facilities that transform waste, including scrap, whether sorted or not, into secondary raw materials
activities of units implementing producer responsibility obligations for the management of waste on behalf of the original waste producers. These organisations usually bear the responsibility for the treatment of waste, delegated to them from the original producers of products or packaging. Activities may include the operation of return, collection and recovery systems for used packaging or packaging waste or for the acceptance and treatment of returned or used products.

Per the official Eurostat correspondence table (NACE Rev. 2 → NACE Rev. 2.1):

NACE Rev. 2 origin	Heading (Rev. 2)	Mapping	Type
38	Waste collection, treatment and disposal activities; materials recovery	NACE Rev. 2 division 38 is mapped to NACE Rev. 2.1 divisions 20, 38	2:2

Code	Heading
38.1	Waste collection
38.2	Waste recovery
38.3	Waste disposal without recovery

Code	38
Level	Division
Parent	E
Classification	NACE Rev. 2.1
Legal basis	Commission Delegated Regulation (EU) 2023/137
Source	Eurostat (ShowVoc dissemination platform)
Data checked	2026-07-20