Division 16: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials

Section C, Manufacturing. 14 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 16Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials

    This division includes the manufacture of wood products (for example, lumber, plywood, veneers, wood containers, wood flooring, wood trusses, prefabricated wood buildings, the manufacture of solid fuels from vegetable biomass, the finishing of wooden products). The production processes include sawing, planing, shaping, laminating and assembling of wood products starting from logs that are cut into bolts, or lumber that may then be cut further, or shaped by lathes or other shaping tools. The lumber or other transformed wood shapes may also be subsequently planed or smoothed, and assembled into finished products (for example, wooden containers).

    With the exception of sawmilling, this division is subdivided mainly based on the specific products manufactured.

    Excludes

    • manufacture of furniture, see 31.0031.00
    • installation of wooden fittings, and so on, see 43.32, 43.33, 43.3543.3243.3343.35
  2. 16.1Sawmilling and planing of wood; processing and finishing of wood
  3. 16.11Sawmilling and planing of wood
    ISTAT explanatory notes ›

    Excludes

    • logging and production of wood in the rough, see 02.2002.20
    • drying of wood, see 16.1216.12
    • manufacture of veneer sheets thin enough for use in plywood, boards and panels, see 16.2116.21
    • manufacture of parquet panels and other assembled flooring panels of wood or bamboo, see 16.2216.22
    • manufacture of wooden shingles and shakes, see 16.2316.23
    • manufacture of fire logs or pressed wood, see 16.2616.26
  4. 16.11.0Sawmilling and planing of wood
  5. 16.11.00Sawmilling and planing of wood
    From ATECO 2022: 16.10.00 Taglio e piallatura del legno (all from here)
    ISTAT explanatory notes ›

    Includes

    • sawing, planing and machining of wood
    • slicing, peeling or chipping logs
    • manufacture of wooden railway sleepers
    • manufacture of unassembled wooden flooring
    • manufacture outside the forest of wood wool, wood sawdust and flour, wood chips and particles
  6. 16.12Processing and finishing of wood
    ISTAT explanatory notes ›

    This class includes general activities for the processing and finishing of wood, which are typically carried out on a fee or contract basis.

    Excludes

    • manufacture of unassembled wooden flooring, see 16.1116.11
    • coating, impregnation or chemical treatment of wooden products, see 16.2716.27
    • disinfection and extermination services in buildings etc., see 81.2381.23
    • reupholstering, refinishing and repairing of furniture, see 95.2495.24
  7. 16.12.0Processing and finishing of wood
  8. 16.12.00Processing and finishing of wood
    From ATECO 2022: 16.10.00 Taglio e piallatura del legno (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities mostly carried out on a fee or contract basis:
      • boring, turning, milling, broaching, levelling, grinding, polishing, splicing, etc., of wood
    • drying of wood
    • impregnation or chemical treatment of wood
    • treatment of wood in the rough with paint, stains or other preservatives
    • other activities of processing and finishing of wood
  9. 16.2Manufacture of products of wood, cork, straw and plaiting materials
    ISTAT explanatory notes ›

    This group includes the manufacture of products of wood, cork, straw or plaiting materials, including basic shapes as well as assembled products.

  10. 16.21Manufacture of veneer sheets and wood-based panels
  11. 16.21.0Manufacture of veneer sheets and wood-based panels
  12. 16.21.00Manufacture of veneer sheets and wood-based panels
    From ATECO 2022: 16.21.00 Fabbricazione di fogli da impiallacciatura e di pannelli a base di legno (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of veneer sheets thin enough to be used for veneering, making plywood or other purposes:
      • smoothed, dyed, coated, impregnated, reinforced (with paper or fabric backing)
      • made in the form of motifs
    • manufacture of plywood, veneer panels and similar laminated wood boards and sheets
    • manufacture of oriented strand board (OSB) and other particle board
    • manufacture of medium density fibreboard (MDF) and other fibreboard
    • manufacture of densified wood
    • manufacture of glue-laminated wood, cross-laminated timber (CLT) and laminated veneer wood

    Also includes

    • manufacture of insulating fibreboards of wood, or other ligneous materials, whether or not bonded with resins or other organic substances
  13. 16.22Manufacture of assembled parquet floors
    ISTAT explanatory notes ›

    Excludes

    • manufacture of unassembled wooden flooring, see 16.1116.11
  14. 16.22.0Manufacture of assembled parquet floors
  15. 16.22.00Manufacture of assembled parquet floors
    From ATECO 2022: 16.22.00 Fabbricazione di pavimenti in parquet assemblato (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of wooden parquet floor blocks, strips, etc., assembled into panels
  16. 16.23Manufacture of other builders' carpentry and joinery
    ISTAT explanatory notes ›

    Excludes

    • manufacture of doors, windows, shutters and their frames, see 16.2516.25
    • manufacture of greenhouses predominantly made of plastics, see 22.2422.24
    • manufacture of greenhouses predominantly made of metal, see 25.1125.11
    • manufacture of walk-in wardrobes, see 31.0031.00
    • manufacture of wood partitions, free standing, see 31.0031.00
    • installation of doors, windows and stairs, see 43.3243.32
    • installation of kitchens, walk-in wardrobes, shopfittings, etc., see 43.3243.32
    • erection of roof frames, see 43.4143.41
  17. 16.23.0Manufacture of other builders' carpentry and joinery
    ISTAT explanatory notes ›

    Implementation rule

    • The manufacture of other builders' carpentry and joinery is subdivided in manufacture of wooden stands and similar structures for conventions and trade shows, and manufacture of other builders' carpentry and joinery n.e.c.
  18. 16.23.01Manufacture of wooden stands and similar structures for conventions and trade shows
    From ATECO 2022: 16.23.21 Fabbricazione di stand e altre strutture simili per convegni e fiere prevalentemente in legno (all from here)
    ISTAT explanatory notes ›

    Excludes

    • manufacture of wooden stands not for conventions and trade fairs, see 16.23.0916.23.09
  19. 16.23.09Manufacture of other builders' carpentry and joinery n.e.c.
    From ATECO 2022: 16.23.22 Fabbricazione di altri elementi in legno e di falegnameria per l'edilizia (esclusi stand e strutture simili per convegni e fiere) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of wooden goods intended to be used primarily in the construction industry:
      • beams, rafters, roof struts
      • glue-laminated and metal connected, prefabricated wooden roof trusses
      • stairs, railings
      • wooden beadings and mouldings, shingles and shakes
    • manufacture of prefabricated buildings, or elements thereof, predominantly of wood (e.g. saunas)
    • manufacture of mobile homes and house trailers
    • manufacture of wood partitions (except free-standing)
    • manufacture of wooden stage sets
    • manufacture of greenhouses predominantly made of wood
    • manufacture of wooden stands, excluding wooden stands for conventions and trade fairs

    Excludes

    • manufacture of wooden stands and similar structures for conventions and trade fairs, see 16.23.0116.23.01
    • manufacture of greenhouses predominantly made of plastics, see 22.24.0922.24.09
    • manufacture of greenhouses predominantly made of metal, see 25.11.0025.11.00
  20. 16.24Manufacture of wooden containers
    ISTAT explanatory notes ›

    Excludes

    • manufacture of luggage, see 15.1215.12
    • manufacture of cases of plaiting material, see 16.2816.28
  21. 16.24.0Manufacture of wooden containers
  22. 16.24.00Manufacture of wooden containers
    From ATECO 2022: 16.24.00 Fabbricazione di imballaggi in legno (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of packing cases, boxes, crates, drums and similar items of wood
    • manufacture of pallets, box pallets and other load boards of wood
    • manufacture of barrels, vats, tubs and other coopers' products of wood
    • manufacture of wooden cable drums
  23. 16.25Manufacture of doors and windows of wood
    ISTAT explanatory notes ›

    Excludes

    • manufacture of armoured doors, see 25.9925.99
  24. 16.25.0Manufacture of doors and windows of wood
  25. 16.25.00Manufacture of doors and windows of wood
    From ATECO 2022: 16.23.10 Fabbricazione di porte e finestre in legno (escluse porte blindate) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of doors and their frames and thresholds of wood
    • manufacture of windows, shutters and French windows and their frames of wood
    • manufacture of multi-material doors and windows with the frame made of wood

    Excludes

    • manufacture of armoured doors, see 25.99.2025.99.20
  26. 16.26Manufacture of solid fuels from vegetable biomass
    ISTAT explanatory notes ›

    Excludes

    • manufacture of animal feed from soybean waste, see 10.910.9
    • slicing, peeling or chipping logs, see 16.1116.11
    • manufacture of peat briquettes, see 19.2019.20
  27. 16.26.0Manufacture of solid fuels from vegetable biomass
  28. 16.26.00Manufacture of solid fuels from vegetable biomass
    From ATECO 2022: 16.29.19 Fabbricazione di altri prodotti vari in legno (esclusi i mobili) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of briquettes, fire logs and pellets from agglomerated sawdust, wood waste and scrap, straw or other vegetable biomass
  29. 16.27Finishing of wooden products
    ISTAT explanatory notes ›

    Excludes

    • reupholstering, refinishing and repairing of furniture, see 95.2495.24
  30. 16.27.0Finishing of wooden products
  31. 16.27.00Finishing of wooden products
    From ATECO 2022: 16.21.00 Fabbricazione di fogli da impiallacciatura e di pannelli a base di legno (in part) · 16.22.00 Fabbricazione di pavimenti in parquet assemblato (in part) · 16.23.10 Fabbricazione di porte e finestre in legno (escluse porte blindate) (in part) · 16.23.21 Fabbricazione di stand e altre strutture simili per convegni e fiere prevalentemente in legno (in part) · 16.23.22 Fabbricazione di altri elementi in legno e di falegnameria per l'edilizia (esclusi stand e strutture simili per convegni e fiere) (in part) · 16.24.00 Fabbricazione di imballaggi in legno (in part) · 16.29.11 Fabbricazione di parti in legno per calzature (in part) · 16.29.12 Fabbricazione di manici di ombrelli, bastoni e simili (in part) · 16.29.19 Fabbricazione di altri prodotti vari in legno (esclusi i mobili) (in part) · 16.29.40 Laboratori di corniciai (in part)
    ISTAT explanatory notes ›

    Includes

    • process of refining or protecting wooden surfaces, (for example, coating, impregnating, finishing, polishing, buffing, oiling, waxing, bleaching, staining, painting or varnishing of wooden products)
  32. 16.28Manufacture of other products of wood and articles of cork, straw and plaiting materials
    ISTAT explanatory notes ›

    Excludes

    • manufacture of mats or matting of textile materials, see 13.9313.93
    • manufacture of luggage, see 15.1215.12
    • manufacture of wooden footwear or wooden parts of footwear, see 15.2015.20
    • manufacture of matches, see 20.5920.59
    • manufacture of clock cases, see 26.5226.52
    • manufacture of wooden spools and bobbins that are part of textile machinery, see 28.9428.94
    • manufacture of furniture, see 31.0031.00
    • manufacture of wooden toys, see 32.4032.40
    • manufacture of brooms and brushes, see 32.9132.91
    • manufacture of coffins, see 32.9932.99
    • manufacture of cork life preservers, see 32.9932.99
    • manufacture of umbrellas, see 32.9932.99
  33. 16.28.1Manufacture of other products of wood
  34. 16.28.11Manufacture of frames
    From ATECO 2022: 16.29.40 Laboratori di corniciai (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of wooden frames for artists' canvases
    • manufacture of wooden mirror and picture frames
  35. 16.28.19Manufacture of other products of wood n.e.c.
    From ATECO 2022: 16.29.11 Fabbricazione di parti in legno per calzature (in part) · 16.29.12 Fabbricazione di manici di ombrelli, bastoni e simili (in part) · 16.29.19 Fabbricazione di altri prodotti vari in legno (esclusi i mobili) (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of various wood products:
      • wooden handles and bodies for tools, brooms, brushes
      • wooden boot or shoe-lasts and trees, clothes-hangers
      • household utensils, tableware and kitchenware of wood
      • wooden statuettes and ornaments, wood marquetry, inlaid wood
      • wooden cases for jewellery, cutlery and similar articles
      • wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood
      • other articles of wood
    • manufacture of handles for umbrellas, canes and similar
    • manufacture of blocks for the manufacture of smoking pipes
  36. 16.28.2Manufacture of articles of cork materials
  37. 16.28.20Manufacture of articles of cork materials
    From ATECO 2022: 16.29.20 Fabbricazione dei prodotti della lavorazione del sughero (all from here)
    ISTAT explanatory notes ›

    Includes

    • natural cork processing, manufacture of agglomerated cork
    • manufacture of cork for bottles
    • manufacture of articles of natural or agglomerated cork, including floor coverings
  38. 16.28.3Manufacture of straw and plaiting materials
  39. 16.28.30Manufacture of straw and plaiting materials
    From ATECO 2022: 16.29.30 Fabbricazione di articoli in paglia e materiali da intreccio (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of plaits and products of plaiting materials: mats, matting, screens, cases etc.
    • manufacture of basket-ware and wickerwork

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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