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Group | Class | Subclass | Item | Title |
 | | | | |
| | | | Services in Division 88 are characterised as outsourced portions or parts of a total production process. The services included in Division 88 are performed on the physical inputs owned by units other than the units providing the service. |
|
| 881 | | | | Manufacturing services on physical inputs owned by others (except machinery and equipment) |
|
| 8811 | | | Food, beverage and tobacco manufacturing services |
| | 88111 | | Food and beverage manufacturing services |
| | | 88111.00 | Food and beverage manufacturing services |
| | | | This item includes: |
| | | | - cooking, preserving, freezing, and other treatment services of meat and meat products |
| | | | - cooking, preserving, concentration, freezing, and other treatment services of vegetables and vegetable products |
| | 88112 | | Tobacco manufacturing services |
| | | 88112.00 | Tobacco manufacturing services |
| | | | This item includes: |
| | | | - tobacco manufacturing by units other than the units providing the service |
| 8812 | | | Textile, wearing apparel and leather product manufacturing services |
| | 88121 | | Textile manufacturing services |
| | | 88121.00 | Textile manufacturing services |
| | | | This item includes: |
| | | | - printing services of yarns, fabrics, materials and ready-made articles |
| | | | - dressing, drying, bleaching, steaming, shrinking mending, sanforising, mercerising services of textiles and textile articles, including wearing apparel |
| | | | - plastification and coating services of textiles |
| | 88122 | | Wearing apparel manufacturing services |
| | | 88122.00 | Wearing apparel manufacturing services |
| | 88123 | | Leather product manufacturing services |
| | | 88123.00 | Leather product manufacturing services |
| | | | This item includes: |
| | | | - leather product manufacturing by units other than the units providing the service |
| 8813 | 88130 | | Wood and cork, except furniture, and straw and plaiting material manufacturing services |
| | | 88130.00 | Wood and cork, except furniture, and straw and plaiting material manufacturing services |
| | | | This item includes: |
| | | | - impregnation or chemical treatment services of wood with preservatives or other material |
| | | | - drying of timber |
| | | | This item does not include: |
| | | | - impregnation and waterproofing services of roofs and buildings, cf. 54530.00 |
| | | | - disinfection and extermination services in buildings and the like, cf. 85310.00 |
| 8814 | 88140 | | Paper and paper product manufacturing services |
| | | 88140.00 | Paper and paper product manufacturing services |
| | | | This item includes: |
| | | | - paper and paper product manufacturing by units other than the units providing the service |
| 8815 | 88150 | | Coke, refined petroleum product and nuclear fuel manufacturing services |
| | | 88150.00 | Coke, refined petroleum product and nuclear fuel manufacturing services |
| | | | This item includes: |
| | | | - reprocessing services of nuclear fuels or radioactive waste |
| 8816 | 88160 | | Chemical and chemical product manufacturing services |
| | | 88160.00 | Chemical and chemical product manufacturing services |
| | | | This item includes: |
| | | | - chemical and chemical product manufacturing by units other than the units providing the service |
| 8817 | 88170 | | Rubber and plastic products manufacturing services |
| | | 88170.00 | Rubber and plastic products manufacturing services |
| | | | This item includes: |
| | | | - manufacturing services of plastic parts by plastification processes for third parties in accordance with their specifications. These parts may include reinforcing elements of glass fibre, carbon fibre, etc. Included here are manufacturing services of moulded or heat-moulded parts of thermoplastic or thermosetting materials |
| | | | - parts of cellular, stratified or reinforced plastic materials, moulded parts with fibre core; plastic parts, rolled, calendered, extruded, etc.; plastic coating, vacuum plating with metal or plastic objects, plastic coating of tanks, swimming pools, etc. |
| | | | - services of cutting, threading, coating or processing of plastic surfaces |
| | | | This item does not include: |
| | | | - plastic coating services of metal surfaces, cf. 88211.00 |
| 8818 | 88180 | | Non-metallic mineral product manufacturing services |
| | | 88180.00 | Non-metallic mineral product manufacturing services |
| | | | This item includes: |
| | | | - non-metallic mineral product manufacturing by units other than the units providing the service |
| 8819 | 88190 | | Other manufacturing services, except of metal products, machinery and equipment |
| | | 88190.00 | Other manufacturing services, except of metal products, machinery and equipment |
| | | | This item includes: |
| | | | - finishing of furniture services (except upholstering of chairs and seats) |
| | | | - lacquering, varnishing, gliding and painting services of furniture |
|
| 882 | | | | Manufacturing services performed on metals and metal products, machinery, and equipment, owned by others |
|
| 8821 | | | Manufacturing services performed on metals and metal products owned by others |
| | 88211 | | Metal treatment and coating services |
| | | 88211.00 | Metal treatment and coating services |
| | | | This item includes: |
| | | | - metallic coating services by immersion in molten metals |
| | | | - metallic coating services by thermal spraying |
| | | | - metallic coating services in zinc, by electrolysis and chemical treatment |
| | | | - coating services in other metals (nickel, copper, chromium, etc.), by electrolysis and chemical treatment |
| | | | - plastic coating process services |
| | | | - other coatings services (phosphatising, etc.) |
| | | | - heat treatment of metal services (other than metallic coating) |
| | | | - painting, varnishing services |
| | | | - anodising services |
| | | | - vapour deposition services (CVD/PVD) |
| | | | - other metallic surface treatment services |
| | | | This item does not include: |
| | | | - vacuum coating services of plastic parts with metal, cf. 88170.00 |
| | 88212 | | General machining services on metals and metal products owned by others |
| | | 88212.00 | General machining services on metals and metal products owned by others |
| | | | This item includes: |
| | | | - general mechanical engineering services such as boring, turning, milling, eroding, planing, lapping, broaching, levelling, sawing, grinding, sharpening, welding, splicing, etc. of metal work pieces |
| | 88219 | | Other fabricated metal product manufacturing services and metal working services |
| | | 88219.00 | Other fabricated metal product manufacturing services and metal working services |
| | | | This item includes: |
| | | | - production services of grinding and cutting parts made of hard metallic carbides |
| 8822 | | | Transport equipment manufacturing services |
| | 88221 | | Motor vehicle, trailer and semi-trailer manufacturing services |
| | | 88221.00 | Motor vehicle, trailer and semi-trailer manufacturing services |
| | | | This item includes: |
| | | | - motor vehicle, trailer and semi-trailer manufacturing by units other than the units providing the service |
| | 88229 | | Other transport equipment manufacturing services |
| | | 88229.00 | Other transport equipment manufacturing services |
| | | | This item includes: |
| | | | - transport equipment manufacturing by units other than the units providing the service |
| | | | This item excludes: |
| | | | - motor vehicle, trailer and semi-trailer manufacturing by units other than the units providing the service |
| 8823 | | | Machinery and equipment, except transport equipment, manufacturing services |
| | 88231 | | Office, accounting and computing machinery manufacturing services |
| | | 88231.00 | Office, accounting and computing machinery manufacturing services |
| | | | This item includes: |
| | | | - office, accounting and computer machinery manufacturing by units other than the units providing the service |
| | 88232 | | Electrical machinery and apparatus manufacturing services |
| | | 88232.00 | Electrical machinery and apparatus manufacturing services |
| | | | This item includes: |
| | | | - electrical machinery and apparatus manufacturing by units other than the units providing the service |
| | 88233 | | Radio, television and communication equipment and apparatus manufacturing services |
| | | 88233.00 | Radio, television and communication equipment and apparatus manufacturing services |
| | | | This item includes: |
| | | | - radio, television and communication equipment and apparatus manufacturing by units other than the units providing the service |
| | 88234 | | Medical precision and optical instrument, watch and clock manufacturing services |
| | | 88234.00 | Medical precision and optical instrument, watch and clock manufacturing services |
| | | | This item includes: |
| | | | - medical precision and optical instrument and watch or clock manufacturing by units other than the units providing the service |
| | 88239 | | Other machinery and equipment manufacturing services |
| | | 88239.00 | Other machinery and equipment manufacturing services |
| | | | This item includes: |
| | | | - manufacturing by units other than the units providing the service of machinery and equipment n.e.c. |
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