MSICSection

MSIC C—Manufacturing

Section · Malaysia Standard Industrial Classification (2025)

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Where C sits

C Manufacturing

Contains 24 narrower codes

What C includes

This section includes the physical, 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 utilisation 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 for aluminium wire drawing; and aluminium wire is the input for the manufacture of fabricated wire products.
This section includes factoryless goods producers (FGPs) that completely outsource the transformation process but still control the production process and supply critical intellectual property inputs, regardless of whether the principal owns the material inputs or not. The FGPs are classified in the same class where they would have been classified if they had carried out the manufacturing process themselves. However, this section excludes units that completely outsource the transformation process but neither control the production process, supply the critical intellectual property inputs, nor own the material inputs. These units are in fact purchasing the completed goods from the manufacturer with the intention of reselling them. Such an activity is classified in section G (Wholesale and retail trade; repair of motor vehicles and motorcycles) , specifically according to the type of sale and the specific type of goods being sold.
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, 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.
Making specialised components and accessories by moulding or extruding plastic materials is usually included in group 222.
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 group 383 (Materials and other waste recovery) . While this may involve physical, chemical, or biological 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 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 (Repair, maintenance and installation of machinery and equipment) . However, the repair and maintenance of computers, personal and household goods is classified in division 95 (Other service activities) .
The installation of industrial machinery and equipment, when carried out as a specialised activity, is classified in class 3320.
Maintenance, repair, and installation of equipment that forms an integral part of buildings or similar structures, such as maintenance, repair, and installation of escalators or of air-conditioning systems, is classified as construction in section F (Construction) , if carried out at the construction site.
As a general rule, the following activities are considered manufacturing in this section: • fresh fish processing such as oyster shucking and fish filleting, provided they are not conducted on a fishing boat (see class 1020) ; • milk pasteurising and bottling (see class 1050) ; • leather converting (see class 1511) ; • wood preserving (see class 1629) ; • printing and related activities (see group 181) ; • tyre retreading (see class 2211) ; • ready-mixed concrete production (see class 2395) ; • electroplating, plating, and metal heat treating (see class 2592) ; • rebuilding or remanufacture of machinery, including automobile engines (see class 2910) ; • refilling or recharging of fire extinguishers; • and the manufacture and deliverance of structures and prefabricated buildings with minimal on-site construction work.

What C excludes

Conversely, there are activities that, although they may involve transformation processes, are classified in other sections of the MSIC and are therefore not considered as manufacturing. - These activities include logging and the beneficiating of agricultural products, which are classified in section A (Agriculture, forestry and fishing) ; - The preparation of food for immediate consumption on the premises, which is classified in division 56 (Food and beverage service activities) ; - The beneficiating of ores and other minerals, classified in section B (Mining and quarrying) ; - and the production of gaseous fuels for energy supply through a permanent network, which is classified in section D (Electricity, gas, steam and air conditioning supply) . - The production of compost from organic waste is classified under class 3821. - Construction of structures and the assembling of prefabricated buildings at the site of construction are classified in section F (Construction) . - Assembly provided as part of a delivery or by a seller is not considered manufacturing; However, if the assembly is the main activity provided by a contractor, it is classified in manufacturing. - Activities such as breaking bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products (e.g. liquors or chemicals) , sorting of scrap, mixing paints to customer order, and cutting metals to customer order are also excluded, as treatment that does not result in a different good is classified in section G (Wholesale and retail trade; - Repair of motor vehicles and motorcycles) . - Lastly, publishing and the combined activity of publishing and printing are classified in section J (Publishing, broadcasting, and content production and distribution activities) .