Manufacture of food products

This division includes the processing of products of agriculture, forestry and fishing into food for humans or animals, and includes the production of various intermediate products that are not directly food products. The activity often generates associated products of greater or lesser value (for example, hides from slaughtering, or oilcake from oil production). This division is organised by activities dealing with different kinds of products: meat, fish, fruits and vegetables, fats and oils, milk products, grain mill products, animal feed and other food products. Production can be carried out for own account, as well as for third parties, as in custom slaughtering. Some activities are considered manufacturing even though there is retail sale of the products in the producers’ own shop (for example, those activities performed in bakeries, pastry shops and prepared meat shops which sell their own production). However, where the processing is minimal and does not lead to a real transformation, the unit is classified to section G.