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Detailed structure and explanatory notes

ISIC Rev.4 code 1104


  • Section: C - Manufacturing
  • Division: 11 - Manufacture of beverages
  • Group: 110 - Manufacture of beverages
  • Class: 1104 - Manufacture of soft drinks; production of mineral waters and other bottled waters

Explanatory note

This class includes:
- manufacture of non-alcoholic beverages, except non-alcoholic beer and wine
- production of natural mineral waters and other bottled waters
- manufacture of soft drinks:
· non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc.

This class excludes:
- production of fruit and vegetable juice, see 1030
- manufacture of milk-based drinks, see 1050
- manufacture of coffee, tea and maté products, see 1079
- manufacture of alcohol-based drinks, see 1101, 1102, 1103
- manufacture of non-alcoholic wine, see 1102
- manufacture of non-alcoholic beer, see 1103
- merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)

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