C — MANUFACTURING

Previous NACE Rev. 2 codes

C, E, M, N

Source

Eurostat — NACE Rev. 2.1

Last verified

2026-07-20

Includes

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

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

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

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

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

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

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

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

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

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

As a general rule, the activities in the manufacturing section involve the transformation of materials into new, rebuilt and remanufactured products. Their output is a new product. As clarification, the following activities are considered manufacturing in NACE:

• fresh fish processing (oyster shucking, fish filleting), not done on a fishing boat, see 10.20
• milk pasteurising and bottling, see 10.51
• leather converting, see 15.11
• wood preserving, see 16.12
• printing and related activities, excluding published goods, see 18.1
• tyre retreading, see 22.11
• ready-mixed concrete production, see 23.63
• galvanising, electroplating, plating, etc., and other metallic or non-metallic coating of metals, see 25.51
• heat treatment of metals, see 25.52
• refilling of ink cartridges, see 26.20
• refilling or recharging of fire extinguishers, see 28.29
• rebuilding or remanufacture of machinery (e.g. automobile engines), see 29.10
• assembly provided by a seller or blending of several products to be sold. If assembly is provided by a contractor, this activity should be classified in manufacturing. Conversely, there are activities that, although sometimes involving transformation processes, are classified in other sections of NACE; in other words, they are not considered as manufacturing. They include:
• logging, classified in section A
• beneficiating of agricultural products, classified in section A
• preparation of food for immediate consumption on the premises, classified in division 56
• beneficiating of ores and other minerals, classified in section B
• production of gaseous fuels for energy supply through a permanent network, classified in section D
• production of compost from organic waste, classified in section E
• assembly provided as part of a delivery or by a seller; however, if assembly is the main activity provided by a contractor, it is classified in manufacturing
• activities of breaking bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products (e.g. as liquors or chemicals); sorting and reselling of scrap; mixing paints to customer order; cutting metals to customer order; treatment not resulting in a different good, classified in section G
• publishing and the combined activities of publishing and printing, classified in section J Note: * secondary raw materials are materials and products which can be used as raw materials by simple reuse, or via recycling and recovery.

Rev. 2 mapping

Official correspondence: Eurostat NACE correspondence tables.

Subcategories