Division 17: Manufacture of paper and paper products

Section C, Manufacturing. 8 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 17Manufacture of paper and paper products

    This division includes the manufacture of pulp, paper, converted paper and the manufacture of products of recycled goods from wood, paper, cardboard and paperboard.

    The manufacture of these products is grouped together because they constitute a series of vertically connected processes. More than one activity is often carried out in a single unit.

    The manufacture of pulp involves separating the cellulose fibres from other matter in wood, or dissolving and de-inking of used paper, and mixing in small amounts of reagents to reinforce the binding of the fibres.

    Converted paper products are made from paper and other materials by various techniques.

    The paper articles may be printed (for example wallpaper, gift wrap), as long as the printing of information is not the main purpose.

    The production of pulp, paper and paperboard in bulk is included in group 17.1, while the remaining classes include the production of further-processed paper and paper products.

  2. 17.1Manufacture of pulp, paper and paperboard
  3. 17.11Manufacture of pulp
  4. 17.11.0Manufacture of pulp
  5. 17.11.00Manufacture of pulp
    From ATECO 2022: 17.11.00 Fabbricazione di pasta-carta (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes
    • manufacture of cotton linter pulp
    • removal of ink and manufacture of pulp from waste paper
  6. 17.12Manufacture of paper and paperboard
    ISTAT explanatory notes ›

    Excludes

    • manufacture of corrugated paper and paperboard, see 17.2117.21
    • manufacture of further-processed articles of paper, paperboard or pulp, see 17.22, 17.23, 17.24, 17.2517.2217.2317.2417.25
    • printing and service activities related to printing, see 18.118.1
    • manufacture of abrasive paper, see 23.9123.91
    • publishing of books, newspapers and other publishing activities, except software publishing, see 58.158.1
    • manufacture of coated or impregnated paper where the coating or impregnation is the main ingredient, see class in which the manufacture of the coating or impregnation is classified
  7. 17.12.0Manufacture of paper and paperboard
  8. 17.12.00Manufacture of paper and paperboard
    From ATECO 2022: 17.12.00 Fabbricazione di carta e cartone (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of paper and paperboard intended for further industrial processing

    Also includes

    • further processing of paper and paperboard:
      • colouring, coating, covering and impregnation of paper and paperboard
      • manufacture of crêpe or crinkled paper
      • manufacture of laminates and foils, if laminated with paper or paperboard
    • manufacture of handmade paper
    • manufacture of newsprint and other printing or writing paper
    • manufacture of cellulose wadding and webs of cellulose fibres
    • manufacture of carbon paper or stencil paper in rolls or large sheets
  9. 17.2Manufacture of articles of paper and paperboard
  10. 17.21Manufacture of corrugated paper, paperboard and containers of paper and paperboard
    ISTAT explanatory notes ›

    Excludes

    • manufacture of envelopes, see 17.2317.23
    • manufacture of moulded or pressed articles of paper pulp (e.g. boxes for packing eggs, moulded pulp paper plates), see 17.2517.25
  11. 17.21.0Manufacture of corrugated paper, paperboard and containers of paper and paperboard
  12. 17.21.00Manufacture of corrugated paper, paperboard and containers of paper and paperboard
    From ATECO 2022: 17.21.00 Fabbricazione di carta e cartone ondulato e di imballaggi di carta e cartone (esclusi quelli in carta pressata) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of corrugated paper and paperboard
    • manufacture of cartons, boxes and cases of corrugated paper or paperboard
    • manufacture of folding cartons, boxes and cases of non-corrugated paper or paperboard
    • manufacture of containers of solid paperboard
    • manufacture of other containers of paper and paperboard
    • manufacture of sacks and bags of paper
    • manufacture of office box files and similar articles

    Also includes

    • manufacture of flexible packaging of paper, cardboard and laminated materials
  13. 17.22Manufacture of household and sanitary goods and of toilet requisites
    ISTAT explanatory notes ›

    Excludes

    • manufacture of cellulose wadding, see 17.1217.12
  14. 17.22.0Manufacture of household and sanitary goods and of toilet requisites
  15. 17.22.00Manufacture of household and sanitary goods and of toilet requisites
    From ATECO 2022: 17.22.00 Fabbricazione di prodotti igienico-sanitari e per uso domestico in carta e ovatta di cellulosa (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of household and personal hygiene paper and cellulose wadding products:
      • cleansing tissues
      • handkerchiefs, towels, serviettes
      • toilet paper
      • sanitary towels and tampons, napkins and napkin liners for babies
      • cups, dishes and trays
    • manufacture of textile wadding and articles of wadding: sanitary towels, tampons, etc.
  16. 17.23Manufacture of paper stationery
    ISTAT explanatory notes ›

    Excludes

    • printing on paper products, see 18.118.1
  17. 17.23.0Manufacture of paper stationery
    ISTAT explanatory notes ›

    Implementation rule

    • The manufacture of paper stationery is subdivided in manufacture of educational and commercial stationery, and manufacture of other paper stationery.
  18. 17.23.01Manufacture of educational and commercial stationery
    From ATECO 2022: 17.23.01 Fabbricazione di prodotti cartotecnici scolastici e commerciali quando l'attività di stampa non è la principale caratteristica (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of educational and commercial stationery (notebooks, binders, registers, accounting books, business forms, etc.), when the printed information is not the main characteristic
  19. 17.23.09Manufacture of other paper stationery
    From ATECO 2022: 17.23.09 Fabbricazione di altri prodotti cartotecnici (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of printing and writing paper ready for use
    • manufacture of computer print-out paper ready for use
    • manufacture of self-copy paper ready for use
    • manufacture of duplicator stencils and carbon paper ready for use
    • manufacture of gummed or adhesive paper ready for use
    • manufacture of envelopes and letter cards
    • manufacture of boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery
  20. 17.24Manufacture of wallpaper
    ISTAT explanatory notes ›

    Excludes

    • manufacture of paper or paperboard, see 17.1217.12
    • manufacture of plastic wallpaper, see 22.2622.26
  21. 17.24.0Manufacture of wallpaper
  22. 17.24.00Manufacture of wallpaper
    From ATECO 2022: 17.24.00 Fabbricazione di carta da parati (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of wallpaper and similar wall coverings, including vinyl-coated and textile wallpaper
  23. 17.25Manufacture of other articles of paper and paperboard
    ISTAT explanatory notes ›

    Excludes

    • printing of labels, not self-manufactured, see 18.1218.12
    • manufacture of playing cards, see 32.4032.40
    • manufacture of games and toys of paper or paperboard, see 32.4032.40
    • publishing of books, newspapers and other publishing activities, except software publishing, see 58.158.1
  24. 17.25.0Manufacture of other articles of paper and paperboard
  25. 17.25.00Manufacture of other articles of paper and paperboard
    From ATECO 2022: 17.29.00 Fabbricazione di altri articoli di carta e cartone (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of paper or paperboard labels
    • manufacture of filter paper and paperboard
    • manufacture of cigarette paper
    • manufacture of paper and paperboard bobbins, spools, cops, etc.
    • manufacture of egg trays and other moulded or pressed articles of paper pulp packaging products
    • manufacture of paper novelties
    • manufacture of paper or paperboard cards for use on jacquard machines
    • manufacture of cardboard formwork, shapes and templates
    • manufacture of set design parts made of paper or cardboard

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

ISTAT files used

ATECO documentation on istat.it