This division includes the processing of the 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, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds 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 (for example, those performed in bakeries, pastry shops, and prepared meat shops etc. which sell their own production) even though there is retail sale of the products in the producers' own shop. However, where the processing is minimal and does not lead to a real transformation, the unit is classified to wholesale and retail trade (section G). Preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities). Production of animal feeds from slaughter waste or by-products is classified in 10.9, while processing food and beverage waste into secondary raw material is classified to 38.3, and disposal of food and beverage waste in 38.21.
This division does not include the preparation of meals for immediate consumption, such as in restaurants.