WZSection

WZ C—Manufacturing

Section · Klassifikation der Wirtschaftszweige (2025)

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Where C sits

C Manufacturing

Contains 24 narrower codes

What C includes

This section covers the physical, mechanical, chemical, or biological transformation of materials, substances, or components into new products, although this cannot be used as the sole universal criterion for defining the manufacture of goods (see the note on waste processing 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. The substantial alteration, renewal, or restoration of goods is generally considered manufacturing.
The result of a manufacturing process may be finished in the sense that it is ready for use or consumption, or it may be semi-finished in the sense that it serves as input for a further manufacturing activity. For example, the result of alumina refining is the input for the primary production of aluminum; primary aluminum is the input for drawing aluminum wire; aluminum wire is the input for the manufacture of wire products.
The manufacture of specialized components and parts, as well as accessories and fittings for machinery and equipment, is generally assigned to the same class 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 (for example, engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings) is assigned to the corresponding class in Section C, regardless of the machinery and equipment into which these parts can be installed.
The manufacture of specialized components and accessories by molding or extruding plastics is normally included in Group 22.2.
The assembly of individual parts of goods is considered manufacturing. This includes the assembly of goods from either self-manufactured or purchased parts.
The reprocessing of waste, that is, the processing of waste into secondary raw materials*, is assigned to Group 38.2. Even if this involves physical, mechanical, biological, or chemical transformations, it is not considered part of manufacturing activities. The primary purpose of these activities is considered to be the treatment or processing of waste, which is why they are assigned to section E. In contrast, the production of new products from secondary raw materials is classified as the manufacture of goods, even if waste is used as input in these processes (for example, the recovery of silver from film waste is considered a manufacturing process).
The specialized maintenance and repair of industrial, commercial, and similar machinery and equipment is generally classified in Division 33. In contrast, the repair and maintenance of data processing equipment, consumer goods, and motor vehicles, including motorcycles, is classified in Division 95.
The installation of machinery and equipment, when carried out as a specialized activity, is classified in Class 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 Construction in Section F when carried out on the construction site.
This section also includes the activities of Factoryless Goods Producers (FGPs) in the manufacture of goods (see Introduction, paragraph xx).
In principle, the activities of the Manufacturing section are related to the transformation of materials into new, remodeled, and reprocessed products. Their result is a new product. For clarification, the following activities are considered manufacturing in the WZ:
Processing of fresh fish (shelling oysters, filleting fish), not carried out on a fishing vessel, see 10.20
Pasteurizing and bottling milk, see 10.51
Finishing leather, see 15.11
Preserving wood, see 16.12
Manufacture of printed matter, excluding publishing, see group 18.1
Retreading tires, see 22.11
Manufacture of ready-mix concrete, see 23.63
Zinc plating, electroplating, coating, etc., and other metallic or non-metallic coating of metals, see 25.51
Heat treatment of metals, see 25.52
Refilling ink cartridges, see 26.20
Refilling or refueling fire extinguishers, see 28.29
Reconditioning or refurbishing machinery (e.g., of (Automotive engines), see 29.10
Assembly by a salesperson or mixing of several products for sale. If the assembly is carried out by a subcontractor, this activity is classified as manufacturing goods.
Conversely, there are activities which, although sometimes involving transformation processes, are classified under other sections of the WZ, meaning they are not considered manufacturing goods. These include:
Timber harvesting, classified under Section A
Processing of agricultural products, classified under Section A
Preparation of food for immediate consumption on the premises, classified under Division 56
Processing of ores and other minerals, classified in Section B
Production of gaseous fuels for energy supply via a fixed network, 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 main activity of a subcontractor, it is classified as manufacturing goods
Division of bulk goods and redistribution into smaller quantities, including packaging, repackaging, or bottling of products (e.g., spirits or chemicals); sorting and resale of scrap; mixing of paints to customer specifications; cutting of metals to customer specifications; treatment not resulting in another product, classified in Section G
Publishing and the combined activities of publishing and printing, classified in Section J
NOTE: *Secondary raw materials are materials and products that can be used as raw materials through simple reuse or through recycling and reprocessing.