NACE-BELSection

NACE-BEL C—Manufacturing

Section · Nomenclature of Economic Activities (Belgium) (2025)

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Where C sits

C Manufacturing

Contains 24 narrower codes

What C includes

This section includes the physical, mechanical, chemical, or biological transformation of materials, substances, or components into new products, although this criterion alone is not sufficient to define the manufacturing industry (see the note on waste treatment below). The materials, substances, or components that are transformed are raw materials or products of agriculture, forestry, fishing, or extractive industries, as well as products from other manufacturing activities. The substantial alteration, renovation, and reconstruction of goods are generally considered manufacturing activities.
The product resulting from a transformation operation may be finished, meaning it is ready for use or consumption, or it may be semi-finished, meaning it is used in the composition of another product. For example, the product of alumina refining is the raw material used in the primary production of aluminum. Primary aluminum is the raw material for manufacturing aluminum wire; aluminum wire is the raw material used to manufacture products made from this wire.
The manufacture of specialized components and parts, accessories, and fasteners for machinery and equipment is generally classified in the same subclass as the manufacture of the machinery and equipment for which the parts and accessories are intended. The manufacture of non-specialized components and parts for machinery and equipment (e.g., engines, pistons, generators, electrical assemblies, valves, gears, bearings) is classified in the appropriate manufacturing subclass, regardless of the machinery and equipment into which these items may be integrated.
The manufacture of specialized components and accessories by molding or extruding plastics is generally included in Group 22.2.
The assembly of components for manufactured products is considered a manufacturing activity. This includes the assembly of manufactured products from components produced by the unit performing the assembly or from purchased components.
Waste recycling, in other words, the transformation of waste into secondary raw materials, is included in group 38.2. However, if this process involves physical, mechanical, biological, or chemical transformations, it is not considered a manufacturing activity. The primary objective of these activities is considered to be the treatment or recycling of waste, and they are therefore classified in section E. However, the manufacture of new products from secondary raw materials is included in the manufacturing industry, even if these processes use waste as a raw material (for example, the production of silver from film waste is considered a processing operation).
The specialized maintenance and repair of industrial, commercial, and similar machinery and equipment is generally classified under Division 33. However, the repair and maintenance of computers, personal and household goods, automobiles, and motorcycles is classified under Division 95.
When performed as a specialized activity, the installation of machinery and equipment is included in subclass 33.20.
The maintenance, repair, and installation of equipment that is an integral part of buildings or similar structures (for example, the maintenance, repair, and installation of escalators or air conditioning systems) is classified under Section F if carried out on the construction site.
This section also includes the activities of Factoryless Goods Producers (FGPs) in the manufacturing industry (see Introductory Guidelines, paragraph xx).
Generally speaking, manufacturing activity consists of transforming materials into new, rebuilt, and remanufactured products. The result of production is a new product. To clarify, the following activities are considered manufacturing activities under NACE: - processing of fresh fish (oyster shucking, filleting) that is not carried out on board fishing vessels, see 10.20 - pasteurization and bottling of milk, see 10.51 - leatherworking, see 15.11 - wood preservation, see 16.12 - printing and related activities, excluding published goods, see 18.1 - tire retreading, see 22.11 - production of ready-mix concrete, see 23.63 - galvanizing, electroplating, plating, etc. and other metallic and non-metallic coatings of metals, see 25.51 - heat treatment of metals, see 25.52 - ink cartridge refilling activities, see 26.20 - filling or refilling of fire extinguishers, see 28.29 - rebuilding or remanufacturing of machinery (e.g., automobile engines), see 29.10 - assembly by a seller or mixing of several products for sale. If the assembly is carried out by a company, this activity should be classified in the manufacturing industry.

What C excludes

Conversely, there are activities which, even if they involve transformation processes, are classified in another section of NACE; and are therefore not considered manufacturing. These include: - logging, classified in Section A - processing of agricultural products, classified in Section A - activities of preparing food products for on-premises consumption, classified in Division 56 - enrichment of ores and other mineral materials, classified in Section B - production of gaseous fuels for the purpose of supplying energy via a permanent grid, classified in Section D - production of compost from organic waste, classified in Section E - assembly carried out as part of a delivery or by a vendor; however, if assembly is the principal activity of an enterprise, it is classified in manufacturing - activities of breaking down and redistributing into smaller lots, including the packaging, repackaging, or bottling of products such as alcohols or chemicals, and the sorting and resale of residues; Custom paint mixing; custom metal cutting; and any processing not resulting in a different product are classified in Section G. - publishing and combined publishing and printing activities are classified in Section J.
Note: Secondary raw materials are materials and products that can be used as raw materials through simple reuse, recycling, or recovery.