Manufacture of food products (PKD division 10)

• processing agricultural, forestry, hunting and fishing products into food for humans or animals,
• production of intermediate products that are not directly food products.

As a result of these activities, by-products of varying utility value are also produced (for example, raw hides, oilseed cake from the production of vegetable oils).

Production may be carried out on own account or on a contract basis, for example slaughtering of animals.

The activities of bakers, confectioners, butchers and similar persons selling their own production (even if retail sales are conducted in their own shops) are treated as manufacturing activity and classified in this section. By contrast, the activity of an entity where the product undergoes only slight processing that does not lead to its substantial alteration is classified in the relevant subclasses of section G “Wholesale and retail trade”.

• preparation of meals for immediate consumption, classified in the relevant subclasses of division 56.