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OKVED for recycling. Section c. manufacturing industries. Main activity according to OKVD

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

What are OKVED codes

OKVED codes are statistical information intended to report government agencies what exactly the new subject plans to do entrepreneurial activity. Codes are indicated according to a special document - the All-Russian Classifier of Species economic activity, which gave the name to the abbreviation “OKVED”.

In 2020, there is only one edition of the classifier - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing; we provided a list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is what the structure of OKVED 2 sections looks like:

OKVED sections:

Section A. Agriculture, forestry, hunting, fishing and fish farming
Section D. Providing electricity, gas and steam; air conditioning
Section E. Water supply; water disposal, organization of waste collection and disposal, pollution control activities
Section G. Wholesale and retail trade; repair of vehicles and motorcycles
Section I. Activities of hotels and catering establishments
Section L. Real estate activities
Section M. Professional, scientific and technical activities
Section N. Administrative activities and related additional services
Section O. Public Administration and Military Security; social Security
Section Q. Health and Social Services Activities
Section R. Activities in the field of culture, sports, leisure and entertainment
Section T. Activities of Households as Employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption
Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
Subclass 01.1 - Growing of annual crops;
Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
Subgroup 01.13.3 - Growing table root and tuber crops with a high content of starch or inulin;
View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

Group 01.13 “Growing of vegetables, melons, root and tuber crops, mushrooms and truffles” includes:
01.13.1: Growing vegetables;
01.13.2: Growing melons;
01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
01.13.5: Growing sugar beets and sugar beet seeds;
01.13.6: Growing mushrooms and truffles;
01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

Examples of selecting OKVED codes depending on the chosen field of activity

The applicant’s idea of the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is clear when we're talking about on activities related to the rental of apartments and offices. The following OKVED codes are suitable:

68.20 Rent and management of own or leased real estate
68.20.1 Rent and management of own or leased residential real estate
68.20.2 Rent and management of own or leased non-residential real estate

Also, quite logically, activities related to trade or the provision of taxi services are structured. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

18.12 Other types of printing activities
74.20 Activities in the field of photography
62.09 Activities related to the use of computer technology and information technologies, other
73.11 Activities of advertising agencies
73.12 Representation in the media
90.03 Activities in the field of artistic creativity
90.01 Performing arts activities
62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include at least the entire Classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, youth sports, as well as culture and art with the participation of minors, then to register an individual entrepreneur you will need a certificate of no criminal record (clause 1(k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law specifies this requirement only for individuals, that is, an individual entrepreneur, but when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. AND arbitrage practice, and letters from the Ministry of Finance confirm that the entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be subject to administrative responsibility in total up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about legal entity or about individual entrepreneur" OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against industrial accidents and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main type of activity. The main type of activity is considered to be the type of activity from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity. If you intend to engage certain types activities and at the same time choose a mode in which such activities are not provided, then a conflict of interests occurs here. It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified in the Charter (for example, production is indicated, and you decide to engage in trade), and there are no phrases about other types of activities that do not contradict the law, then they will be used. In this case, you will have to pay There is also a state duty of 800 rubles.

A short minimum you need to know about OKVED

OKVED codes are a digital designation of the types of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
You must indicate at least one activity code in the application; the maximum number of OKVED codes is theoretically unlimited.
There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for which, in addition to the usual package of documents, you must present a certificate of no criminal record.
If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for employees depend on this.
There is no liability for activities using unspecified OKVED codes, but late (within three days) notification of a change in codes may result in penalties administrative penalty up to 5 thousand rubles.
If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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Subsection DG. Chemical production Subsection DH. Production of rubber and plastic products Subsection DI. Production of other non-metallic mineral products Subsection DJ. Metallurgical production and production of finished metal products Subsection DK. Production of machinery and equipment Subsection DL. Production of electrical equipment, electronic and optical equipment Subsection DM. Production of vehicles and equipment Subsection DN. Other production Section E. Production and distribution of electricity, gas and water Section F. Construction Section G. Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items Section H. Hotels and restaurants Section I. Transport and communications Section J. Financial activities Section K. Real estate transactions, rental and provision of services Section L. Public administration and military security ; compulsory social security Section M. Education Section N. Health care and provision of social services Section O. Provision of other communal, social and personal services Section P. Provision of housekeeping services Section Q. Activities of extraterritorial organizations

Appendix A (mandatory). Description of groups

All-Russian classifier types of economic activities
OK 029-2001 (OKVED) (NACE Rev. 1)
(put into effect by Decree of the State Standard of the Russian Federation dated November 6, 2001 N 454-st)

With changes and additions from:

2/2011, 3/2011, 4/2014

Russian Classification of Economic Activities

Preface

DEVELOPED

Ministry economic development and trade Russian Federation, Center for Economic Classifications

PRESENTED

Ministry of Economic Development and Trade of the Russian Federation

Scientific and technical department of Gosstandart of Russia

ADOPTED AND ENTERED INTO EFFECT

OKVED uses a hierarchical classification method and a sequential coding method. The code for groupings of types of economic activity consists of two to six digital characters, and its structure can be presented as follows:

XX. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

To ensure compliance of OKVED code records with NACE Rev. 1 code records in OKVED codes A dot is placed between the second and third characters of the code. If there are additional levels of division compared to NACE Rev. 1, the dot is also placed between the fourth and fifth digits of the code.

Sections and subsections have been introduced into the classifier, by analogy with NACE Rev.1, while preserving their letter designations.

For example:

Section D Manufacturing
Subsection DA Production food products, including drinks, and tobacco

	Food production, including beverages
	Production of meat and meat products
	Meat production
	Production of meat and food by-products of large cattle, pigs, sheep, goats, equines
	Production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs
	Production of edible animal fats
	Production of non-edible by-products

As classification characteristics of types of economic activity, OKVED uses characteristics that characterize the field of activity, production process (technology), etc. As an additional feature (within the same production process), the attribute “raw materials and materials used” can be highlighted.

An example of using the classification characteristic “field of activity”:

Section A Agriculture, hunting and forestry

Section C Mining

Section I Transport and Communications

	Land transport activities
	Water transport activities
	Air transport activities
	Auxiliary and additional transport activities

	Postal and courier activities

An example of using the classification characteristic “production process”:

Subsection SA Extraction of fuel and energy minerals

	Extraction of hard coal, brown coal and peat

	Mining, beneficiation and agglomeration of hard coal
	Coal mining
	Open pit coal mining
	Underground coal mining

In accordance with international practice, OKVED does not take into account such classification characteristics as form of ownership, organizational and legal form and departmental subordination of business entities; no distinction is made between internal and foreign trade, market and non-market, commercial and non-commercial species economic activity.

Classification of activities for the installation and (or) assembly of building elements and equipment necessary for the operation of buildings, in accordance with international practice, is carried out in group 45 “Construction”. For example, installation and installation of heating and ventilation equipment, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door units, etc.

Classification of types of activities for maintenance and (or) repair of devices, equipment, machines, equipment, Vehicle etc. is carried out in groupings that reflect the production of these products, with the exception of Maintenance and (or) repair of motor vehicles and motorcycles (groups 50.2 and 50.4), household products and personal items (group 52.7), office machines and computer equipment (group 72.5).

Descriptions of OKVED groupings with codes of up to four characters inclusive in terms of the scope of concepts correspond to the descriptions of similar groupings NACE Rev.1. When detailing groupings with four-digit codes, descriptions of them are either not given (if the descriptions of lower-level groupings in the aggregate correspond to the scope of concepts of the description of a four-digit grouping), or are not given in full and contain part of the description that applies to all lower-level groupings.

The construction of individual OKVED groupings has the following features.

When using OKVED to classify activities performed for remuneration or on a contractual basis, these activities should be considered as the activities of business entities producing the same products or providing services at their own expense. At the same time, there are two main types of activities of economic entities carried out for remuneration or on a contractual basis:

Performing work according to customer documentation, when the contractor provides the subcontractor with all the technical documentation necessary for the production of the ordered products. For example, in metallurgical production (forging, cutting, stamping, casting);

Execution of work to order, when a subcontractor undergoes a certain processing on an object supplied by the contractor. Such objects may include raw materials, machine parts, machined parts, etc. Custom work may include metal processing, preparing fruit for canning, etc.

The activities of business entities selling on their own behalf products produced on their order at other enterprises are classified in section G (wholesale and retail). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new to him ), take on the risk associated with production (they are the owners of the raw materials from which the products are made; they rent or lease them to the contractor for the duration of the order necessary equipment, technological devices, etc.), and the volume of production of these products during the year is at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the business entity independently.

OKVED is maintained by the Russian Ministry of Economic Development.

When maintaining OKVED, the Ministry of Economic Development of Russia interacts with VNIIKI of the State Standard of Russia.

The organization for mandatory approval of draft amendments to OKVED is the State Statistics Committee of Russia.

Includes:
physical and/or chemical materials processing, substances or components for the purpose of converting them into new products, although this cannot be used as a single universal criterion for determining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing, it is not considered part of manufacturing. The primary purpose of these activities is the basic treatment or recycling of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, computer repair household devices is listed in group 95 (repair of computers, personal and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective
Processing implies the following types of activities involved in production and defined in this classifier:
. processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;
. pasteurization of milk and bottling, see 10.51;
. leather dressing, see 15.11;
. sawing and planing of wood; impregnation of wood, see 16.10;
. printing and related activities, see 18.1;
. tire retreading, see 22.11;
. production of ready-to-use concrete mixtures, see 23.63;
. electroplating, metallization and heat treatment metal, see 25.61;
. mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10
There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:
. logging activities classified in Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
. modification of agricultural products classified in section A;
. preparation of food products for immediate consumption on premises, classified in group 56 (activities of enterprises Catering and bars);
. beneficiation of ore and other minerals classified in section B (MINERAL MINING);
. construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);
. Activities of breaking down large quantities of goods into smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;
. sorting solid waste;
. mixing paints according to customer's order;
. metal cutting according to customer's order;
. explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

The entry in the classifier with code C contains 24 clarifying (child) codes.

10	Food production
11	Beverage production
12	Production of tobacco products
13	Textile production
14	Manufacture of wearing apparel
15	Production of leather and leather products
16	Wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials
17	Production of paper and paper products
18

This section includes:

The physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in the OKVED grouping 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. waste processing for the production of secondary raw materials is included in the OKVED 38.3 group (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally listed under OKVED 33 (repair and installation of machinery and equipment). However, the repair of computers and household devices is listed in the OKVED grouping 95 (repair of computers, personal items and household items), while at the same time, car repairs are described in the OKVED grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in OKVED grouping 33. 20

Note - Boundaries of manufacturing with others sections of a given classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see OKVED 10.20;

Pasteurization of milk and bottling, see OKVED 10.51;

Sawing and planing of wood; wood impregnation, see OKVED 16.10;

Printing and related activities, see OKVED 18.1;

Tire retreading, see OKVED 22.11;

Production of ready-to-use concrete mixtures, see OKVED 23.63;

Electroplating, metallization and heat treatment of metal, see OKVED 25.61;

Mechanical equipment for repair or overhaul (for example, car engines), see OKVED 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.

These include:

Logging classified under Section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption on premises, classified in the OKVED grouping 56 (activities of public catering establishments and bars);

Processing of ores and other minerals, classified in section B (MINERAL MINING);

Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);

Activities of breaking down large quantities of goods into smaller units and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting of solid waste;

Mixing paints according to customer's order;

Metal cutting according to customer's order;

Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Complete list and decoding of OKVED class codes included in this section:
OKVED code 10 - Food production
OKVED code 11 - Beverage production
OKVED code 12 - Production of tobacco products
OKVED code 13 - Production of textile products

This section includes:

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C, Manufacturing, regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is basic waste treatment or treatment, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33. 20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

Processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;

Pasteurization of milk and bottling, see 10.51;

Leather dressing, see 15.11;

Sawing and planing of wood; impregnation of wood, see 16.10;

Printing and related activities, see 18.1;

Tire retreading, see 22.11;

Production of ready-to-use concrete mixtures, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61;

Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10