PKDSection

PKD C—Industrial Processing

Section · Polska Klasyfikacja Działalności (2025)

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Where C sits

C Industrial Processing

Contains 24 narrower codes

What C includes

Manufacturing activity refers to the physical, mechanical, chemical, or biological transformation of raw materials, materials, or semi-finished products into a new product. Raw materials, materials, or semi-finished products processed under this section result from agricultural, forestry, fishing, mining, or other manufacturing activities. Significant changes, alterations, renovations, and reconstructions are also associated with manufacturing activities. Businesses classified under this section are defined as industrial plants, factories, or plants that use machinery and equipment in their operations. Businesses that process raw materials and materials into a new product by hand, on a home-based basis, or businesses that manufacture and sell products at the point of manufacture (e.g., bakeries, custom tailors) are also included in this section.
Manufacturing businesses can: - manufacture products from their own materials, - subcontract the production of products from their own materials (outsourcing), - hold the rights to the product and subcontract the complete production of the products from their own or entrusted materials, - manufacture products as a subcontractor.
A newly manufactured product can be a finished, ready-to-use product or a semi-finished product that will be used as a raw material in another production process. For example, the product of alumina refining is a raw material in the production of aluminum. Aluminum is a raw material used by plants producing, for example, aluminum wire. Aluminum wire, on the other hand, is a base material for the production of products made from it (e.g., aluminum mesh). The production of specialized components, parts, accessories, and additional equipment for machinery and equipment is classified in the same subclass as the production of machinery and equipment for which they are intended. The production of specialized components and accessories by molding and extruding plastics falls within the appropriate subclasses of group 22.2 "Manufacture of plastic products."
The production of universal components and parts for machinery and equipment, for example (engines, pumps, generators, electrical components, valves, gears, bearings), is classified in the appropriate subclasses of manufacturing activities, regardless of the groupings covering machinery and equipment to which they could be applied. The assembly of products from own or purchased materials is treated as a manufacturing activity. This section does not cover waste-related recovery, i.e., the processing of waste into secondary raw materials*, which is classified in the appropriate subclasses of group 38.2 "Recovery-related."
The required method of this processing is physical, mechanical, biological, or chemical treatment. This activity is classified in the appropriate subclasses of section E "Water supply; sewage and waste management and remediation activities." However, the production of new products from secondary raw materials using waste as input to the production process (for example, the production of silver from film waste) is considered a manufacturing activity and falls within the appropriate subclasses of this section. Secondary raw materials resulting from the processing of waste should be treated as semi-finished products for the production of new finished products.
NOTE: *Secondary raw materials are materials resulting from the processing (by mechanical or chemical means) of production waste, pre-sorted municipal waste, or scrap metal and used products, suitable for direct use in the industrial production process (replacing primary raw materials) and not constituting a new finished product. Specialized maintenance and repair of production, professional, and similar machinery and equipment are predominantly classified in the appropriate subclasses of division 33, "Repair, maintenance, and installation of machinery and equipment." However, the repair and maintenance of computers, personal and household goods, and motor vehicles, including motorcycles, are classified in the appropriate subclasses of division 95, "Repair and maintenance of computers, personal and household goods, and motor vehicles, including motorcycles." Specialized assembly or installation of machinery and equipment is classified in subclass 33.20.Z, "Installation of industrial machinery, equipment, and furnishings." The maintenance, repair, and installation of components that are an integral part of a building or similar structure (for example, maintenance, repair, and installation of escalators or air conditioning systems) are treated as construction work in section F, "Construction."
This section also includes the production activities of non-factory product manufacturers (FGPs) (their activities are described in point 3.4 of the methodological principles of classification). Activities classified in section C, "Manufacturing, " are characterized by the transformation of raw materials and materials into new, processed, and manufactured products. The output product is a new product.
For the purposes of this classification, the following activities are considered manufacturing activities and fall within this section:
Processing of fresh fish and shellfish (e.g., oyster shucking, fish filleting), excluding that performed on fishing vessels, classified in 10.20.Z,
Pasteurizing and bottling of milk, classified in 10.51.Z,
Tanning of leather, classified in 15.11.Z,
Preservation and preservation of wood, classified in 16.12.Z,
Printing and related activities, excluding publishing, classified in the appropriate subclasses of group 18.1,
Tire retreading, classified in 22.11.Z,
Production of prefabricated concrete, classified in 23.63.Z,
Electroplating, electronic processing, plating, and other coating of metal surfaces with various metals and non-metallic substances, classified in 25.51.Z,
Heat treatment of metals, classified in 25.52.Z,
Refilling of printer ink cartridges, classified in 26.20.Z,
Refilling or filling of fire extinguishers, classified in 28.29.Z,
Rebuilding of machinery and equipment (for example, factory rebuilding of automotive engines), classified in 29.10.A, 29.10.B, 29.10.C, 29.10.D, 29.10.E. However, assembly performed by the manufacturer is classified as production.

What C excludes

This section does not cover certain activities that, although they involve processing, are classified in other sections of this classification, for example:
Preparation of meals for direct consumption, classified in the appropriate subclasses of Division 56 "Food and beverage service activities,"
Logging, classified in the appropriate subclasses of Section A "Agriculture, forestry and fishing,"
Enrichment of agricultural products, classified in the appropriate subclasses of Section A "Agriculture, forestry and fishing,"
Beneficiation of ores and other minerals, classified in the appropriate subclasses of Section B "Mining and quarrying,"
Production of gaseous fuels for energy purposes through mains, classified in Section D "Electricity, gas, steam and air conditioning production and supply,"
Production of compost from organic waste, classified in the appropriate subclasses of Section E "Water supply; sewage and waste management and remediation activities,"
Assembly as part of an activity transport services or services performed by the seller, classified according to the principle of predominant added value (however, if assembly is the predominant activity carried out by the contractor, it is classified as a manufacturing activity),
Division of products into smaller parts, batches, including packaging, repackaging, or bottling of products (e.g., alcohol, chemical products); waste sorting and their resale; mixing paints to customer specifications; cutting metal to customer specifications; product modification, other than the production of a new product, classified in the appropriate subclasses of section G "Wholesale and retail trade,"
Publishing and related printing, classified in the appropriate subclasses of section J "Publishing and broadcasting activities and activities related to the production and distribution of content."