CNAE BrazilSection

CNAE Brazil C—Manufacturing industries

Section · Classificação Nacional de Atividades Econômicas (2.3 (2025))

Convert Other systems

Where C sits

C Manufacturing industries

Contains 24 narrower codes

What C includes

This section encompasses activities involving the physical, chemical, and biological transformation of materials, substances, and components to obtain new products. The transformed materials, substances, and components are inputs produced in agricultural, forestry, mining, and fishing activities, as well as products from other industrial activities.
Manufacturing activities are frequently carried out in industrial plants and factories, using machines powered by motive energy and other equipment for handling materials. Manual and artisanal production, including when carried out in homes, is also considered an industrial activity, as is the direct sale to consumers of self-produced products, such as those made in sewing workshops. In addition to transformation, the renovation and reconstitution of products are generally considered industrial activities (e.g., tire retreading).
The new products of an industrial establishment may be ready for consumption or semi-finished, to be used as raw material in another establishment within the manufacturing industry. For example: the production of cellulose will be raw material for the production of paper; in turn, paper will be raw material for the production of manufactured goods.
The extent of transformations within the same production unit varies depending on the characteristics of the production organization, which may be more or less vertically integrated or, conversely, through subcontracting to other units. Both units that contract out part or all of their production (full converter) and units that operate as subcontractors are classified in the same activity class as units that produce the same goods on their own account.
Manufacturing industries generally produce tangible goods (merchandise). Some service activities are also included within their scope, such as industrial services, the assembly of components for industrial products, the installation of machinery and equipment, and maintenance and repair services. In some cases, the difficulty in establishing limits on the extent of certain activities leads to the adoption of conventions. Some of these cases will be mentioned later.
Industrial services (textile finishing services, metal treatment, etc.) are an integral part of the goods transformation chain and require equipment, techniques, and specific skills characteristic of the industrial process. They can be performed in integrated units or specialized units. As a specific class in the CNAE (National Classification of Economic Activities), only the most important industrial services are identified, and only when they are performed under contract.
The assembly of component parts for industrial products, whether manufactured in-house or by third parties, is considered an industrial activity. The assembly of prefabricated components on construction sites is classified as an industrial activity if production and assembly are carried out in an integrated manner by the same unit. If the assembly is carried out by an independent specialized unit, it is classified as a construction activity (section F). Thus, the on-site assembly of prefabricated components produced by third parties, such as integral parts of bridges, commercial installations, elevators and escalators, refrigeration systems, electrical and telecommunications networks, and all types of structures, is classified as construction.
The assembly and installation of machinery and equipment in industrial, commercial, and service units, when carried out by specialized units, are classified under section C - division 33 (Maintenance, repair, and installation of machinery and equipment).
The assembly and installation of machinery and equipment, performed as a service linked to sales by an industrial, wholesale, or retail unit, is classified along with the unit's main activity.
Businesses whose main activity is the repair and maintenance of industrial, commercial, and similar machinery and equipment are classified in a specific division (section C - division 33). However, businesses involved in the maintenance and repair of computers and peripherals, and businesses involved in the maintenance and repair of personal and household goods, are classified in specific classes within section S - division 95. Businesses whose main activity is the maintenance and repair of motor vehicles and motorcycles are classified in a specific class along with the automobile trade (section G - division 45).
The manufacture of parts and accessories, as a general rule, is included in the equipment class to which the parts and accessories are associated, with the exception of parts and accessories made from specific raw materials, such as rubber, plastic, etc., which are classified in the division relating to the transformation of these raw materials (rubber and plastic: section C - division 22).
The recovery of waste and residues transformed into secondary raw materials is classified in section E - division 38 (Collection, treatment and disposal of waste; recovery of materials). Even involving physical or chemical transformations, it is not considered an integral part of the manufacturing industry. The primary objective of these activities is the treatment and processing of waste and residues, which determines its classification in section E. However, the manufacture of new finished products from the processing of waste is classified as a manufacturing activity (e.g., the production of silver from film waste is considered an industrial process).
The boundary between the manufacturing industry and other activities is not always clear. As a general rule, manufacturing units are involved in transforming inputs and materials into a new product. However, the definition of what constitutes a new product is not always objective, which often results in difficulties in determining the limits of what is considered a manufacturing activity. In these cases, conventional definitions are used, as explained below.
The following are considered industrial activities: the cooling, pasteurization and packaging of milk (section C - division 10); the manufacture of animal feed from animal slaughter waste (section C - division 10); the treatment of wood (section C - division 16); the manufacture of prepared concrete mix (section C - division 23); printing and related support activities (section C - division 18); optical laboratory services (section C - division 32); the maintenance and repair of vessels (section C - division 33); and the maintenance and repair of railway vehicles and aircraft (section C - division 33).
On the other hand, the following are not considered industrial activities: the beneficiation of minerals following extraction (section B - divisions 07 and 08); the assembly of structures at the construction site, when not carried out by the manufacturer (section F - division 42); the manufacture of intermediate raw materials from food and beverage waste (section E - division 38); the publishing of books, magazines and newspapers, even when integrated with printing (section J - division 58); the packaging or bottling of food and other products in smaller batches, carried out by the wholesale and retail trade unit (section G - divisions 46 and 47) and by units specialized in providing these services to third parties (section N - division 82); the assembly of computers for the customer as a service linked to sales by the trade (section G - division 47); the cutting of metal, wood, glass and other materials to meet customer needs in the wholesale and retail trade (section G - divisions 46 and 47).
The divisions in the manufacturing industry section, numbering 24, generally reflect differences in production processes related to types of inputs, production equipment, and workforce specialization/qualification.