CNAE Brazil 0114-8/00—Tobacco cultivation

Where 0114-8/00 sits

1. A Agriculture, livestock farming, forestry production, fishing and aquaculture
2. 01 Agriculture, livestock farming and related services
3. 01.1 Production of temporary crops
4. 01.14-8 Tobacco cultivation
5. 0114-8/00 Tobacco cultivation

What 0114-8/00 includes

• Tobacco cultivation
• The processing of tobacco through drying, smoking and other processes, when it is a complementary activity to cultivation;
• The production of tobacco seed, when it is a complementary activity to cultivation

What 0114-8/00 excludes

• The production of certified tobacco seeds, including genetically modified seeds (01415/01)
• Land preparation, cultivation and harvesting services performed under contract (0161-0/03)
• Tobacco processing through drying, smoking and other processes carried out in an industrial unit (1210-7/00)
• The manufacture of tobacco products (1220-4/01), (1220-4/02) and (1220-4/99)

0114-8/00 in other systems