NACE/CPA Working Group

Rulings for CPA 2008 as per 02.06.2009

Agricultural products (Drying of)

Agricultural products (Drying of) Problem statement: Drying is mentioned both in explanatory notes for agriculture and food manufacturing activities. Solution: ISIC TSG decision, applicable also for NACE Rev. 2. NACE Rev. 2 class 01.63 (Post-harvest crop activities) includes drying activities where no manufacturing-type equipment is used, for example sun-drying of fruit and vegetables, air-drying of forage plants etc.. Division 10 (Manufacture of food products) includes industrial drying activities (dehydration by artificial means), according to the product class: NACE Rev. 2 class 10.31 (Processing and preserving of potatoes) includes industrial dehydrating of potatoes, 10.39 (Other processing and preserving of fruit and vegetables) includes industrial dehydrating of other fruit and vegetables etc. Decision date: 01.07.2007 CPA code : 01.63.10

Agricultural products (Drying of)

Agricultural products (Drying of) Problem statement: Drying is mentioned both in explanatory notes for agriculture and food manufacturing activities. Solution: ISIC TSG decision, applicable also for NACE Rev. 2. NACE Rev. 2 class 01.63 (Post-harvest crop activities) includes drying activities where no manufacturing-type equipment is used, for example sun-drying of fruit and vegetables, air-drying of forage plants etc.. Division 10 (Manufacture of food products) includes industrial drying activities (dehydration by artificial means), according to the product class: NACE Rev. 2 class 10.31 (Processing and preserving of potatoes) includes industrial dehydrating of potatoes, 10.39 (Other processing and preserving of fruit and vegetables) includes industrial dehydrating of other fruit and vegetables etc. Decision date: 01.07.2007 CPA code : 10.39.13

Agricultural products (Drying of)

Agricultural products (Drying of) Problem statement: Drying is mentioned both in explanatory notes for agriculture and food manufacturing activities. Solution: ISIC TSG decision, applicable also for NACE Rev. 2. NACE Rev. 2 class 01.63 (Post-harvest crop activities) includes drying activities where no manufacturing-type equipment is used, for example sun-drying of fruit and vegetables, air-drying of forage plants etc.. Division 10 (Manufacture of food products) includes industrial drying activities (dehydration by artificial means), according to the product class: NACE Rev. 2 class 10.31 (Processing and preserving of potatoes) includes industrial dehydrating of potatoes, 10.39 (Other processing and preserving of fruit and vegetables) includes industrial dehydrating of other fruit and vegetables etc. Decision date: 01.07.2007 CPA code : 10.9

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RULINGS AS PER 02.06.2009

Baking on premises
Baking on premises Problem statement: [From Australia and New Zealand] How do we distinguish between ISIC Rev. 4 classes 1071 and 4431 when units bake on premises? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Manufacturing of bakery products, i.e. baking on premises, is classified to ISIC Rev. 4 class 1071 (NACE Rev. 2 class 10.71 or 10.72). Decision date: 15.11.2006 CPA code : 10.71.1

Baking on premises
Baking on premises Problem statement: [From Australia and New Zealand] How do we distinguish between ISIC Rev. 4 classes 1071 and 4431 when units bake on premises? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Manufacturing of bakery products, i.e. baking on premises, is classified to ISIC Rev. 4 class 1071 (NACE Rev. 2 class 10.71 or 10.72). Decision date: 15.11.2006 CPA code : 10.72.1

Boots (of rubber)

Boots (of rubber) Problem statement: Where are "rubber boots" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. "Rubber boots" are classified to NACE Rev. 2 class 15.20. Decision date: 15.11.2006 CPA code : 15.20.11

Certification services
Certification services Problem statement: Where are the following services, rendered by a unit, classified? - Services of certifying units which consist in caring out inspections, documentation analysis (which prove conformity with current standards) concerning quality system standards and staff. - Services of certifying units which consist in comparing of materials used in production with documentation, in comparing of used materials with certificate etc. in order to give the quality certificate. - Services of certifying units which consist in caring out inspections, giving or withdrawing certificates in field of ecological agriculture production, collection of wild plants or parts of them. Solution: Even though it is recognised that there exists a great variety of certification activities, NACE Rev. 2 class 71.20 (technical testing and analysis) covers all aspects of this wide range of certification related activities. Ultimately the certification process is the same, no matter what is being certified. For that reason the certification activities referred to are and should stay classified to NACE Rev. 2 class 71.20 (technical testing and analysis), where they have always been classified. In terms of CPA 2008 the corresponding service is classified to subcategory 71.20.19 (other technical testing and analysis services). Decision date: 18.04.2008 CPA code : 71.20.19

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RULINGS AS PER 02.06.2009

Clarification of content
Clarification of content Problem statement: Distinction 26.11.91 vs. 26.11.99 Solution: Replace this subcategory includes assembly services of micro assemblies on printed circuits by this subcategory includes exclusively assembly services of micro assemblies on printed circuits. Decision date: 18.04.2008 CPA code : 26.11.91

Clarification of content
Clarification of content Problem statement: Distinction 26.20.91 vs. 26.20.99 Solution: Add this subcategory includes exclusively: Assembly of computers and peripheral equipments. Decision date: 18.04.2008 CPA code : 26.20.91

Clarification of content
Clarification of content Problem statement: Distinction 28.23.91 vs. 28.23.99 Solution: Add this subcategory includes exclusively: Assembly of office and accounting machinery. Decision date: 18.04.2008 CPA code : 28.23.91

Construction (Supervision of)

Construction (Supervision of) Problem statement: Where in NACE Rev. 2 are "Ingenieurbros fr bautechnische Gesamtplanung" (engineering consultants for constructional overall planning)? In CPA 2002 there are sub-categories 74.20.40 ("integrated engineering services for turnkey projects") and 74.20.60 ("project management services related to construction and civil engineering works"). Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. The activity is in NACE Rev. 2 class 71.12. For terminology, see CPA 2002. Decision date: 15.11.2006 Project management Problem statement: [From US] (39/40) The definitions exclude project management. What is the definition of project management? If a general contractor subcontracts out each of the steps in the project to different subs - their role, beyond oversight and responsibility for the entire project, is essentially project management. Can a better term be found to describe what I think is the intent of this exclusion - to be in the engineering area, it might need to have arrangement of financing, site selection, etc. beyond those things that are just related to the construction. Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Project management activities related to construction is classified in ISIC Rev. 4 class 7110 and accordingly in NACE Rev. 2 class 71.12. Decision date: 15.11.2006 CPA code : 71.12.20

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RULINGS AS PER 02.06.2009

Cordage, rope, twine and cables of textile (Wholesale trade of)
Cordage, rope, twine and cables of textile (Wholesale trade of) Problem statement: Where in wholesale trade is the output of the code 13.94, namely cordage, rope, twine and cables of textile classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. NACE Rev. 2 class 46.41 (Wholesale of textiles" includes wholesale trade of cordage, rope, twine and cables of textile Decision date: 15.11.2006 CPA code : 46.41.13

Correction of title
Correction of title Problem statement: The title reads "Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale". However, with the redistribution of content from CPA 2002 subcategory 17.10.55 (Sewing thread and yarn of artificial and synthetic filaments and fibres) that in CPA 2008 is split up and distributed over CPA 2008 subcategories 13.10.81, 13.10.82, 13.10.83, 13.10.84 and 13.10.85 the CN code 5511 30 00 that reads "Yarn of artificial staple fibres, put up for retail sale (excl. sewing thread)" became a part of CPA 2008 subcategory 13.10.84. Including goods "put up for retail sale" as well as "not put up for retail sale" the title is misleading. Solution: The title should read "Yarn (other than sewing thread) of artificial staple fibres". Decision date: 19.11.2008 CPA code : 13.10.84

Correction of title
Correction of title Problem statement: The title reads "Combs, hair-slides and the like; hairpins; curling pins; scent sprays and mounts and heads therefore". However, the "Combs, hair-slides and the like" have in ISIC Rev. 4 been deleted in the inclusions of the explanatory notes, for the following reasons: "Combs, hair slides and the like" are classified according to the material they are made of, i.e. 22.19 (rubber), 22.29 (plastic) and 25.99 (metal). Solution: The title should correctly read "Hairpins; curling pins; scent sprays and mounts and heads therefore". Decision date: 21.04.2008 CPA code : 32.99.52

Driving tests
Driving tests Problem statement: Where is the "driving test activity" classified? Solution: The "driving test activity" is classified to NACE Rev. 2 class 85.60 (educational support activities). Decision date: 01.07.2007 CPA code : 85.60.10

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RULINGS AS PER 02.06.2009

Fats from marine mammals
Fats from marine mammals Problem statement: NACE Rev. 2 class 10.20 excludes: - production of oil and fats from marine material, see 10.41 but 10.11 includes - rendering of lard and other edible fats of animal origin NACE Rev. 2 class 10.20 excludes: - production of oil and fats from marine material, see 10.41 but 10.11 includes - rendering of lard and other edible fats of animal origin Not excluded are fats of animals from marine. 10.41 includes only: - extraction of fish and marine mammal oil Where can we classify fats from marine material? Solution: If the fats and oils come from fish or marine mammals, whether edible or not, the activity is also in NACE Rev. 2 class 10.41 because there is a CPA 2008 subcategory 10.41.12 "fats and oils and their fractions, of fish and marine mammals". Decision date: 01.07.2007 CPA code : 10.41.12

Furniture (Installation of)

Furniture (Installation of) Problem statement: If mounting of the standalone furniture (such as a table or a wall unit), not forming part of manufacture or sale, is done in the place of destination of furniture (such as private household) by a separate firm, where would this activity be classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Installation (assembly) of self-standing furniture is classified to NACE Rev. 2 class 95.24. Decision date: 15.11.2006 CPA code : 95.24.10

Landmines (Clearing of)

Landmines (Clearing of) Problem statement: Where is "clearing of mines" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. "Clearing of landmines and the like (including detonation)" is classified to NACE Rev. 2 class 39.00. Decision date: 15.11.2006 CPA code : 39.00.22

Media agencies
Media agencies Problem statement: Where is an agency rendering the following services classified? 1) Competitiveness analysis, including market and media analysis, 2) strategies, recommendations, 3) negotiation, including tactics planning and media buying and 4) client's satisfaction degree at tracking and control campaign, as well as closing up summary and invoicing campaigns. Solution: The activities could also be classified to NACE Rev. 2 class 73.20, but the emphasis is in NACE Rev. 2 class 73.11. Decision date: 01.07.2007 CPA code : 73.11.13

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RULINGS AS PER 02.06.2009

Oils and fats (Treatment of by chemical processes of)
Oils and fats (Treatment of by chemical processes of) Problem statement: Where is "treatment of oils and fats by chemical processes" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Following the exclusion in NACE Rev. 2 class 10.41 "treatment of oils and fats by chemical processes" is classified to NACE Rev. 2 class 20.59. Decision date: 15.11.2006 CPA code : 20.59.20

Potentiometers (Manufacture of)

Potentiometers (Manufacture of) Problem statement: Potentiometers are electric or electronic components, used for instance in radio receivers, controls. Are potentiometers classified to NACE Rev. 2 class 27.90 (manufacture of other electrical equipment or to NACE Rev. 2 class 26.11 (manufacture of electronic components)? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Electrical potentiometers are in 27 and electronic potentiometers are in 26. Decision date: 15.11.2006 CPA code : 26

Potentiometers (Manufacture of)

Potentiometers (Manufacture of) Problem statement: Potentiometers are electric or electronic components, used for instance in radio receivers, controls. Are potentiometers classified to NACE Rev. 2 class 27.90 (manufacture of other electrical equipment or to NACE Rev. 2 class 26.11 (manufacture of electronic components)? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Electrical potentiometers are in NACE Rev. 2 division 27 and electronic potentiometers are in NACE Rev. 2 division 26. Decision date: 15.11.2006 CPA code : 27

Shoes (of rubber)

Shoes (of rubber) Problem statement: Where are "rubber shoes" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. "Rubber shoes" are classified to NACE Rev. 2 class 15.20. Decision date: 15.11.2006 CPA code : 15.20.12

Software (Customising or adaptation of )

Software (Customising or adaptation of ) Problem statement: What exactly is the border/difference between customising of software (62.01) and adaptation of noncustomised software in 58.29? Solution: Adaptation work for software as main activity should be classified in NACE Rev. 2 class 62.01. Publishing of software as main activity in NACE Rev. 2 class 58.29. The adaptation of software by publisher on own account is publishers second activity and should be treated according to general classification rules for multiple activities. Usually the main activity remains publishing. Decision date: 01.07.2007 CPA code : 58.29.1

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RULINGS AS PER 02.06.2009

Software (Customising or adaptation of )
Software (Customising or adaptation of ) Problem statement: What exactly is the border/difference between customising of software (62.01) and adaptation of noncustomised software in 58.29? Solution: Adaptation work for software as main activity should be classified in NACE Rev. 2 class 62.01. Publishing of software as main activity in NACE Rev. 2 class 58.29. The adaptation of software by publisher on own account is publishers second activity and should be treated according to general classification rules for multiple activities. Usually the main activity remains publishing. Decision date: 01.07.2007 CPA code : 58.29.2

Software (Customising or adaptation of )

Software (Customising or adaptation of ) Problem statement: What exactly is the border/difference between customising of software (62.01) and adaptation of noncustomised software in 58.29? Solution: Adaptation work for software as main activity should be classified in NACE Rev. 2 class 62.01. Publishing of software as main activity in NACE Rev. 2 class 58.29. The adaptation of software by publisher on own account is publishers second activity and should be treated according to general classification rules for multiple activities. Usually the main activity remains publishing. Decision date: 01.07.2007 CPA code : 58.29.3

Software (Customising or adaptation of )

Software (Customising or adaptation of ) Problem statement: What exactly is the border/difference between customising of software (62.01) and adaptation of noncustomised software in 58.29? Solution: Adaptation work for software as main activity should be classified in NACE Rev. 2 class 62.01. Publishing of software as main activity in NACE Rev. 2 class 58.29. The adaptation of software by publisher on own account is publishers second activity and should be treated according to general classification rules for multiple activities. Usually the main activity remains publishing. Decision date: 01.07.2007 CPA code : 58.29.4

Software (Customising or adaptation of )

Software (Customising or adaptation of ) Problem statement: What exactly is the border/difference between customising of software (62.01) and adaptation of noncustomised software in 58.29? Solution: Adaptation work for software as main activity should be classified in NACE Rev. 2 class 62.01. Publishing of software as main activity in NACE Rev. 2 class 58.29. The adaptation of software by publisher on own account is publishers second activity and should be treated according to general classification rules for multiple activities. Usually the main activity remains publishing. Decision date: 01.07.2007 CPA code : 62.01.1

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RULINGS AS PER 02.06.2009

Solar energy equipment (Manufacture of...)
Solar energy equipment (Manufacture of...) Problem statement: To establish the vocabulary and classification for manufacturing solar energy equipment: solar cells, solar modules, solar panels. Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. A) Manufacturing of solar cells (type of semiconductors), used for direct transforming of solar power into electricity, are to be classified in NACE Rev. 2 class 26.11 Manufacture of electronic components; B) Manufacture of solar modules, being a set of solar cells, would be classified also in NACE Rev. 2 class 26.11; C) Manufacture of solar collectors, used for direct heating of water via a water exchanger, are to be classified in NACE Rev. 2 class 28.21 Manufacture of ovens, furnaces and furnace burners. Decision date: 15.11.2006 CPA code : 26.11.22

Solar energy equipment (Manufacture of...)

Solar energy equipment (Manufacture of...) Problem statement: To establish the vocabulary and classification for manufacturing solar energy equipment: solar cells, solar modules, solar panels. Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. A) Manufacturing of solar cells (type of semiconductors), used for direct transforming of solar power into electricity, are to be classified in NACE Rev. 2 class 26.11 Manufacture of electronic components; B) Manufacture of solar modules, being a set of solar cells, would be classified also in NACE Rev. 2 class 26.11; C) Manufacture of solar collectors, used for direct heating of water via a water exchanger, are to be classified in NACE Rev. 2 class 28.21 Manufacture of ovens, furnaces and furnace burners. Decision date: 15.11.2006 CPA code : 28.21.11

Stuntmen
Stuntmen Problem statement: Where are stuntmen classified? Solution: 1) Activities of own account stuntmen are in NACE Rev 2 class 90.01 where activities of individual artists like actors are included. 2) Stuntmen employed by producing film companies are in NACE Rev. 2 class 59.11. Decision date: 01.07.2007 CPA code : 59.11.11

Stuntmen
Stuntmen Problem statement: Where are stuntmen classified? Solution: 1) Activities of own account stuntmen are in NACE Rev 2 class 90.01 where activities of individual artists like actors are included. 2) Stuntmen employed by producing film companies are in NACE Rev. 2 class 59.11. Decision date: 01.07.2007 CPA code : 59.11.12

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RULINGS AS PER 02.06.2009

Stuntmen
Stuntmen Problem statement: Where are stuntmen classified? Solution: 1) Activities of own account stuntmen are in NACE Rev 2 class 90.01 where activities of individual artists like actors are included. 2) Stuntmen employed by producing film companies are in NACE Rev. 2 class 59.11. Decision date: 01.07.2007 CPA code : 59.11.13

Stuntmen
Stuntmen Problem statement: Where are stuntmen classified? Solution: 1) Activities of own account stuntmen are in NACE Rev 2 class 90.01 where activities of individual artists like actors are included. 2) Stuntmen employed by producing film companies are in NACE Rev. 2 class 59.11. Decision date: 01.07.2007 CPA code : 90.01.10

Telephone cards (Sale of...)

Telephone cards (Sale of...) Problem statement: Where is the sale of pre-paid telephone cards (for mobile phones or for other phones) classified? Solution: Pre-paid telephone card should are seen as a form of payment for the service provided. Therefore sale of pre-paid telephone cards should be classified as a telecommunication activity according to the type of telecommunication service the card is intended for (wired or wireless). Decision date: 01.07.2007 CPA code : 61.10.11

Telephone cards (Sale of...)

Telephone cards (Sale of...) Problem statement: Where is the sale of pre-paid telephone cards (for mobile phones or for other phones) classified? Solution: Pre-paid telephone card should are seen as a form of payment for the service provided. Therefore sale of pre-paid telephone cards should be classified as a telecommunication activity according to the type of telecommunication service the card is intended for (wired or wireless). Decision date: 01.07.2007 CPA code : 61.20.11

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RULINGS AS PER 02.06.2009

Textile fabrics (Cutting up of)
Textile fabrics (Cutting up of) Problem statement: Where do we classify the (usually outsourced) cutting up of textile fabrics? Units receive from the principal on a subcontracting basis textile fabrics fur cutting up, by using automats, such as laser equipment. The aim is to optimise the various parts to be cut and to minimise the scraps. All they do is to cut up the fabrics supplied by the principal and to return the cut up parts to the principal. Historically this activity is carried out by the manufacturer of the apparel and this outsourced part of the manufacturing process is a part of the manufacture of wearing apparel in division 14. Within division 14 and group 14.1 it could be any of the classes 14.12 to 14.19, depending on the type of wearing apparel ultimately to be produced from those cut up fabrics, but the subcontractor normally does not have information on the final use of the textile parts. Solution: As the majority of the clothing covered in classes 14.12 to 14.19 would be in class 14.13 (manufacture of other outerwear) the outsourced cutting up of textile fabrics should subsequently also be classified to class 14.13 and in terms of manufacturing services subcategory 14.13.99. Decision date: 03.12.2008 CPA code : 14.13.99

Waters (Aromatic, distilled)

Waters (Aromatic, distilled) Problem statement: Where are "aromatic distilled waters" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Following the exclusion in 20.53 "aromatic distilled waters" are classified to NACE Rev. 2 class 20.53. Decision date: 15.11.2006 CPA code : 20.53.10

For any question, please feel free to contact: Ms. Ana FRANCO (ana.franco@ec.europa.eu) Mr. Michael MIETZNER (michael.mietzner@ec.europa.eu)

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