Division 30 : Manufacture of other transport equipment

SECTION C : MANUFACTURING
Division 30 : Manufacture of other transport equipment
Group	Class	Sub-class	Description
301			Building of ships and boats
	3011		Building of ships and floating structures
			This class excludes:
			- manufacture of parts of vessels, other than major hull assemblies:
			• manufacture of sails, see 1322
			• manufacture of ships’ propellers, see 2599
			• manufacture of iron or steel anchors, see 2599
			• manufacture of marine engines, see 2811
			- manufacture of navigational instruments, see 2651
			- manufacture of lighting equipment for ships, see 2740
			- manufacture of amphibious motor vehicles, see 2910
			- manufacture of inflatable boats or rafts for recreation, see 3012
			- specialized repair and maintenance of ships and floating structures, see
			- ship-breaking, see 3830
			- interior installation of boats, see 4330
		30111	Building of commercial vessels: passenger vessels, ferry-boats, cargo ships, tankers, tugs, hovercraft (except recreation-type hovercraft) etc.
		30112	Building of warships and scientific investigation ships etc.
		30113	Building of fishing boats and fish-processing factory vessels
		30114	Construction of floating or submersible drilling platforms
		30115	Construction of floating structures ( floating docks, pontoons, coffer-dams, floating landing stages, buoys, floating tanks, barges, lighters, floating cranes, non-recreational inflatable rafts etc.)
	3012		Building of pleasure and sporting boats
			This class includes, manufacture of inflatable boats and rafts, building of sailboats with or without auxiliary motor, building of motor boats, building of recreation-type hovercraft, manufacture of personal watercraft, manufacture of other pleasure and sporting boats (canoes, kayaks, rowing boats, skiffs)
			This class excludes:
			- manufacture of parts of pleasure and sporting boats:
			• manufacture of sails, see 1322
			• manufacture of iron or steel anchors, see 2599
			• manufacture of marine engines, see 2811
			- manufacture of sailboards and surfboards, see 3230
			- maintenance, repair or alteration of pleasure boats, see 3315
	30120		Building of pleasure and sporting boats
302			Manufacture of railway locomotives and rolling stock
	3020		Manufacture of railway locomotives and rolling stock
			This class excludes:
			- manufacture of unassembled rails, see 2410
			- manufacture of assembled railway track fixtures, see 2599
			- manufacture of electric motors, see 2710
			- manufacture of electrical signalling, safety or traffic-control equipment,see 2790
			- manufacture of engines and turbines, see 2811
		30201	Manufacture of electric, diesel, steam and other rail locomotives
		30202	Manufacture of self-propelled railway or tramway coaches, vans and trucks,maintenance or service vehicles
		30203	Manufacture of railway or tramway rolling stock, not self-propelled(passenger coaches, goods vans tank wagons, self-discharging vans and wagons, workshop vans, crane vans, tenders etc.
		30204	Manufacture of specialized parts of railway or tramway locomotives or of rolling stock (bogies, axles and wheels, brakes and parts of brakes; hooksand coupling devices, uffers and buffer parts; shock absorbers; wagon and locomotive frames; bodies; corridor connections etc.)
		30205	Manufacture of mechanical and electro-mechanical signalling safety and traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields etc.
		30206	Manufacture of mining locomotives and mining rail cars
303			Manufacture of air and spacecraft and related machinery
	3030		Manufacture of air and spacecraft and related machinery
			This class excludes:
			This class excludes:
			- manufacture of parachutes, see 1322
			- manufacture of military ordinance and ammunition, see 2520
			- manufacture of telecommunication equipment for satellites, see 2630
			- manufacture of aircraft instrumentation and aeronautical instruments, see 2651
			- manufacture of air navigation systems, see 2651
			- manufacture of lighting equipment for aircraft, see 2740
			- manufacture of ignition parts and other electrical parts for internal combustion engines, see 2790
			- manufacture of pistons, piston rings and carburetors, see 2811
			- manufacture of aircraft launching gear, aircraft carrier catapults and related equipment, see 2829
		30301	Manufacture of airplanes
		30302	Manufacture of helicopters
		30303	Manufacture of gliders, hang-gliders, dirigibles and hot air balloons and other non-powered aircraft
		30304	Manufacture of spacecraft and launch vehicles, satellites, planetary probes, orbital stations, shuttles, intercontinental ballistic (ICBM) and similar missiles
		30305	Manufacture of parts and accessories of the aircraft and spacecraft of this class (major assemblies such as fuselages, wings, doors, control surfaces,landing gear, fuel tanks, nacelles, airscrews, helicopter rotors and propelled rotor blades, motors and engines of a kind typically found on aircraft, parts of turbojets and turbopropellers for aircraft, aircraft seats etc. and other specialised parts of pacecraft
304			Manufacture of weapons and ammunition
	3040		Manufacture of weapons and ammunition
			This class includes tanks and other vehicles; heavy weapons, artillery, mobile guns; small arms such as light machine guns, rifles; air or gas guns and pistols; firearms which fire blank cartridges, signal flares, captive bolts and other non-projected firing pistols etc.
			This class excludes:
			- manufacture of weapons and ammunitions, see 2520
		30400	Manufacture of weapons and ammunition
309			Manufacture of transport equipment n.e.c.
	3091		Manufacture of motorcycles
			This class excludes:
			-manufacture of bicycles, see 3092
			- manufacture of invalid carriages, see 3092
		30911	Manufacture of motorcycles, scooters, mopeds etc. and their engine
		30912	Manufacture of three-wheelers and their engine
		30913	Manufacture of parts and accessories of three wheelers and motorcycles including side cars
	3092		Manufacture of bicycles and invalid carriages
			This class excludes:
			-manufacture of bicycles with auxiliary motor, see 3091
			-manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles, see 3240
		30921	Manufacture of non-motorized bicycles and other cycles, including cyclerickshaws,(delivery) tricycles, tandems, children’s bicycles and tricycles,baby carriages
		30922	Manufacture of invalid carriages with or without motor
		30923	Manufacture of parts and accessories for bicycles, cycle -rickshaws and invalid carriages
	3099		Manufacture of other transport equipment n.e.c.
			This class excludes:
			- works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows), see 2816
			- decorative restaurant carts, such as a desert cart, food wagons, see 3100
		30991	Manufacture of vehicles drawn by animals
		30999	Manufacture of other transport equipments n.e.c. such as pushcarts, handcarts etc

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.