Division 23: Manufacture of other non-metallic mineral products
Section C, Manufacturing. 34 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 23Manufacture of other non-metallic mineral products
This division includes manufacturing activities related to a single substance of mineral origin. This division includes the manufacture of glass and glass products (for example, flat glass, hollow glass, fibres, technical glassware), ceramic products, tiles and baked clay products, cement, concrete and plaster, from raw materials to finished articles.
The manufacture of shaped and finished stone and other mineral products is also included in this division.
This division also includes the manufacture of products of composite materials in which glass and non-metallic minerals (for example, sand, gravel, stone or clay) are the predominant material.
- 23.1Manufacture of glass and glass products
ISTAT explanatory notes ›
This group includes glass in all its forms, made by any process, and articles of glass.
- 23.11Manufacture of flat glass
ISTAT explanatory notes ›
Excludes
- shaping and processing of flat glass sheets (e.g. bending, engraving, laminating, tempering), see 23.1223.12
- 23.11.0Manufacture of flat glass
- 23.11.00Manufacture of flat glassFrom ATECO 2022: 23.11.00 Fabbricazione di vetro piano (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of flat glass (e.g. cast, rolled, drawn or blown), surface ground or polished glass in sheets and sheets of float glass, opacified, flashed or having an absorbent, reflecting or non-reflecting layer, including wired, coloured throughout the mass, or tinted flat glass
Also includes
- shaping and processing done as part of the manufacturing process
- 23.12Shaping and processing of flat glass
- 23.12.0Shaping and processing of flat glass
- 23.12.00Shaping and processing of flat glassFrom ATECO 2022: 23.12.00 Lavorazione e trasformazione del vetro piano (all from here)
ISTAT explanatory notes ›
Includes
- shaping and processing of flat glass sheets (e.g. bending, engraving, laminating, tempering)
- manufacture of bent, edgeworked, engraved, drilled or enamelled glass sheets or profiles
- manufacture of toughened or laminated safety glass
- manufacture of glass mirrors
- manufacture of multiple-walled insulating glass and units of glass
- manufacture of coated glass
- surface treatment of flat glass
- 23.13Manufacture of hollow glass
- 23.13.0Manufacture of hollow glass
- 23.13.00Manufacture of hollow glassFrom ATECO 2022: 23.13.00 Fabbricazione di vetro cavo (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of bottles and other containers of glass or crystal
- manufacture of drinking glasses, glassware for table or kitchen purposes and other domestic glass or crystal articles
Also includes
- manufacture of glass inners for vacuum vessels
- cutting or otherwise decorating drinking glasses
- 23.14Manufacture of glass fibres
- 23.14.0Manufacture of glass fibres
- 23.14.00Manufacture of glass fibresFrom ATECO 2022: 23.14.00 Fabbricazione di fibre di vetro (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of glass fibres, including glass wool and non-woven products thereof
- manufacture of products from glass fibres
- manufacture of panels from glass fibres, e.g. for use in construction
- 23.15Manufacture and processing of other glass, including technical glassware
- 23.15.1Glass blowing
- 23.15.10Glass blowingFrom ATECO 2022: 23.19.20 Lavorazione di vetro a mano e a soffio artistico (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of glassware used in imitation jewellery
- manufacture of glass figurines
- 23.15.9Other manufacture and processing of other glass, including technical glassware
- 23.15.90Other manufacture and processing of other glass, including technical glasswareFrom ATECO 2022: 23.19.10 Fabbricazione di vetrerie per laboratori, per uso igienico, per farmacia (in part) · 23.19.90 Fabbricazione di altri prodotti in vetro (inclusa la vetreria tecnica) (in part)
ISTAT explanatory notes ›
Includes
- manufacture of laboratory, hygienic or pharmaceutical glassware
- manufacture of clock or watch glass, optical glass and optical elements not optically worked
- manufacture of glass insulators and glass insulating fittings
- manufacture of glassware and glass parts for lighting fixtures
- manufacture of glass envelopes for lamps
- manufacture of glass blocks and bricks, slabs, squares and tiles, of a kind used for building or construction purposes, and multicellular or foam glass in blocks, panels, plates, shells or similar forms
- manufacture of glass in rods or tubes
- manufacture of glass tiles
Also includes
- manufacture of glass doors, walls etc.
- finishing of other glass, including technical glass (e.g. cutting or mechanically polishing glassware)
- 23.2Manufacture of refractory products
- 23.20Manufacture of refractory products
- 23.20.0Manufacture of refractory products
- 23.20.00Manufacture of refractory productsFrom ATECO 2022: 23.20.00 Fabbricazione di prodotti refrattari (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of intermediate products from mined or quarried non-metallic minerals (e.g. gravel, stone or clay)
- manufacture of refractory mortars, concretes, etc.
- manufacture of refractory ceramic goods, e.g.:
- heat-insulating ceramic goods of siliceous fossil meals
- refractory bricks, blocks and tiles, etc.
- retorts, crucibles, muffles, nozzles, tubes, pipes, etc.
Also includes
- manufacture of refractory articles containing magnesium oxide, calcium magnesium oxide or chromite
- 23.3Manufacture of clay building materials
- 23.31Manufacture of ceramic tiles and flags
- 23.31.0Manufacture of ceramic tiles and flags
- 23.31.00Manufacture of ceramic tiles and flagsFrom ATECO 2022: 23.31.00 Fabbricazione di piastrelle in ceramica per pavimenti e rivestimenti (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of non-refractory ceramic hearth or wall tiles, mosaic cubes, etc.
- manufacture of non-refractory ceramic flags and paving
- manufacture of stoneware tiles
- 23.32Manufacture of bricks, tiles and construction products, in baked clay
- 23.32.0Manufacture of bricks, tiles and construction products, in baked clay
- 23.32.00Manufacture of bricks, tiles and construction products, in baked clayFrom ATECO 2022: 23.32.00 Fabbricazione di mattoni, tegole ed altri prodotti per l'edilizia in terracotta (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of structural non-refractory ceramic articles, obtained by firing clay building materials (e.g. ceramic bricks, roofing tiles, chimney pots, pipes, conduits)
- manufacture of flooring blocks in baked clay
- 23.4Manufacture of other porcelain and ceramic products
ISTAT explanatory notes ›
This group includes the manufacture of final products from mined or quarried non-metallic minerals, e.g. (for example, sand, gravel, stone or clay.).
- 23.41Manufacture of ceramic household and ornamental articles
- 23.41.0Manufacture of ceramic household and ornamental articles
- 23.41.00Manufacture of ceramic household and ornamental articlesFrom ATECO 2022: 23.41.00 Fabbricazione di prodotti in ceramica per usi domestici e ornamentali (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of ceramic tableware, kitchenware, household articles, toilet articles, statuettes and other ornamental articles of ceramics (e.g. porcelain, china, common pottery, stoneware, earthenware or fine pottery)
- 23.42Manufacture of ceramic sanitary fixtures
- 23.42.0Manufacture of ceramic sanitary fixtures
- 23.42.00Manufacture of ceramic sanitary fixturesFrom ATECO 2022: 23.42.00 Fabbricazione di articoli sanitari in ceramica (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of ceramic sanitary fixtures (e.g. sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns)
- 23.43Manufacture of ceramic insulators and insulating fittings
ISTAT explanatory notes ›
Excludes
- manufacture of refractory ceramic goods, see 23.2023.20
- 23.43.0Manufacture of ceramic insulators and insulating fittings
- 23.43.00Manufacture of ceramic insulators and insulating fittingsFrom ATECO 2022: 23.43.00 Fabbricazione di isolatori e di pezzi isolanti in ceramica (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of electrical insulators and insulating fittings for electrical purposes, of ceramics
- manufacture of porcelain electrical insulators
- 23.44Manufacture of other technical ceramic products
- 23.44.0Manufacture of other technical ceramic products
- 23.44.00Manufacture of other technical ceramic productsFrom ATECO 2022: 23.44.00 Fabbricazione di altri prodotti in ceramica per uso tecnico e industriale (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of permanent magnets and articles intended to become permanent magnets after magnetisation, of materials other than metal (e.g. agglomerated ferrite)
- manufacture of ceramic wares for laboratory, chemical or other technical uses
- 23.45Manufacture of other ceramic products
- 23.45.0Manufacture of other ceramic products
- 23.45.00Manufacture of other ceramic productsFrom ATECO 2022: 23.49.00 Fabbricazione di altri prodotti in ceramica (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of ceramic pots, jars and similar articles, of a kind used for conveyance or packing of goods
- manufacture of ceramic troughs, tubs and similar receptacles, of a kind used in agriculture
- manufacture of ceramic products n.e.c.
- 23.5Manufacture of cement, lime and plaster
- 23.51Manufacture of cement
ISTAT explanatory notes ›
- 23.51.0Manufacture of cement
- 23.51.00Manufacture of cementFrom ATECO 2022: 23.51.00 Produzione di cemento (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of clinker and hydraulic cements, including Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker
- manufacture of cement bonding agents
- 23.52Manufacture of lime and plaster
- 23.52.1Manufacture of lime
- 23.52.10Manufacture of limeFrom ATECO 2022: 23.52.10 Produzione di calce (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of quicklime, slaked lime and hydraulic lime
Also includes
- manufacture of calcined or sintered dolomite
- 23.52.2Manufacture of plaster
- 23.52.20Manufacture of plasterFrom ATECO 2022: 23.52.20 Produzione di gesso (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of gypsum
- manufacture of plasters of calcined gypsum or calcium sulphate
- 23.6Manufacture of articles of concrete, cement and plaster
- 23.61Manufacture of concrete products for construction purposes
ISTAT explanatory notes ›
Excludes
- manufacture of other articles of concrete, cement and plaster not for use in construction, see 23.6623.66
- 23.61.0Manufacture of concrete products for construction purposes
ISTAT explanatory notes ›
Implementation rule
- The manufacture of concrete products for construction purposes is subdivided in manufacture of prefabricated concrete pipes for drinking water, manufacture of prefabricated concrete fireplaces, manufacture of precast concrete articles for construction purposes, manufacture of prefabricated concrete structures for construction purposes, and manufacture of concrete products for construction purposes n.e.c.
- 23.61.01Manufacture of prefabricated concrete pipes for drinking waterFrom ATECO 2022: 23.61.00 Fabbricazione di prodotti in calcestruzzo per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of prefabricated concrete pipes for drinking water
- 23.61.02Manufacture of prefabricated concrete fireplacesFrom ATECO 2022: 23.61.00 Fabbricazione di prodotti in calcestruzzo per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of prefabricated fireplaces of cement, concrete or artificial stone
- 23.61.03Manufacture of precast concrete articles for construction purposesFrom ATECO 2022: 23.61.00 Fabbricazione di prodotti in calcestruzzo per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of precast concrete, cement or artificial stone articles for use in construction:
- tiles, flagstones, building blocks, bricks, boards, sheets, panels, pipes, posts, etc.
- manufacture of prefabricated factory-made elements of brick for construction of prefabricated structures to be used in landscaping and retaining wall, wastewater and stormwater management, and underground utilities
- manufacture of precast concrete, cement or artificial stone articles for use in construction:
- 23.61.04Manufacture of prefabricated concrete structures for construction purposesFrom ATECO 2022: 23.61.00 Fabbricazione di prodotti in calcestruzzo per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of prefabricated structures and structural components for building or civil engineering, traffic control and obstruction, of cement, concrete or artificial stone
- 23.61.09Manufacture of concrete products for construction purposes n.e.c.From ATECO 2022: 23.61.00 Fabbricazione di prodotti in calcestruzzo per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of factory-made elements with concrete
Also includes
- manufacture of calcium silicate masonry units
- manufacture of autoclaved aerated concrete masonry units
- 23.62Manufacture of plaster products for construction purposes
- 23.62.0Manufacture of plaster products for construction purposes
- 23.62.00Manufacture of plaster products for construction purposesFrom ATECO 2022: 23.62.00 Fabbricazione di prodotti in gesso per l'edilizia (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of articles of plaster or compositions based on plaster for use in construction:
- boards, sheets, panels, tiles and similar articles, not ornamented
- manufacture of articles of plaster or compositions based on plaster for use in construction:
- 23.63Manufacture of ready-mixed concrete
ISTAT explanatory notes ›
Excludes
- manufacture of refractory cements, see 23.2023.20
- 23.63.0Manufacture of ready-mixed concrete
- 23.63.00Manufacture of ready-mixed concreteFrom ATECO 2022: 23.63.00 Produzione di calcestruzzo pronto per l'uso (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of concrete ready to pour, i.e. to which water has already been added and which is usually transported in concrete-mixer lorries
- 23.64Manufacture of mortars
- 23.64.0Manufacture of mortars
- 23.64.00Manufacture of mortarsFrom ATECO 2022: 23.63.00 Produzione di calcestruzzo pronto per l'uso (in part) · 23.64.00 Produzione di malta (in part)
ISTAT explanatory notes ›
Includes
- manufacture of non-refractory mortars and of concrete not yet mixed with water
- 23.65Manufacture of fibre cement
ISTAT explanatory notes ›
Excludes
- manufacture of insulating fibreboards of wood or other ligneous fibres, whether or not bonded with resins or other organic substances, see 16.2116.21
- 23.65.0Manufacture of fibre cement
ISTAT explanatory notes ›
Implementation rule
- The manufacture of fibre cement is subdivided in manufacture of products of vegetable substances agglomerated with cement, plaster or other mineral binder and manufacture of articles of asbestos-cement or cellulose fibre-cement.
- 23.65.01Manufacture of products of vegetable substances agglomerated with cement, plaster or other mineral binderFrom ATECO 2022: 23.65.00 Fabbricazione di prodotti in fibrocemento (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of panels, boards, tiles, blocks and similar articles of vegetable substances (e.g. wood wool, straw, reeds, rushes) agglomerated with cement, plaster or other mineral binders
- 23.65.02Manufacture of articles of asbestos-cement or cellulose fibre-cementFrom ATECO 2022: 23.65.00 Fabbricazione di prodotti in fibrocemento (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of articles of asbestos cement or cellulose fibre cement, e.g.:
- corrugated sheets, other sheets, panels, tiles, tubes, pipes, reservoirs, troughs, basins, sinks, jars, window frames
- manufacture of articles of asbestos cement or cellulose fibre cement, e.g.:
- 23.66Manufacture of other articles of concrete, cement and plaster
ISTAT explanatory notes ›
Excludes
- manufacture of precast concrete, cement or artificial stone articles for use in construction, see 23.6123.61
- 23.66.0Manufacture of other articles of concrete, cement and plaster
ISTAT explanatory notes ›
Implementation rule
- The manufacture of other articles of concrete, cement and plaster is subdivided in manufacture of statuary, bas- and haut-reliefs, vases, flowerpots and manufacture of other articles of concrete, cement and plaster n.e.c.
- 23.66.01Manufacture of statuary, bas- and haut-reliefs, vases, flowerpotsFrom ATECO 2022: 23.69.00 Fabbricazione di altri prodotti in calcestruzzo, gesso e cemento (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of other articles of concrete, plaster or of compositions based on plaster, cement or artificial stone (e.g. statuary, bas- and haut-reliefs, vases, flowerpots)
- 23.66.09Manufacture of other articles of concrete, cement and plaster n.e.c.From ATECO 2022: 22.23.09 Fabbricazione di altri articoli in plastica per l'edilizia (in part) · 23.69.00 Fabbricazione di altri prodotti in calcestruzzo, gesso e cemento (in part)
ISTAT explanatory notes ›
Includes
- manufacture of artificial stone (e.g. cultured marble)
Also includes
- manufacture of ornamented boards or panels of plaster or of compositions based on plaster
- manufacture of other articles of calcium silicate
- manufacture of other articles of autoclaved aerated concrete
- 23.7Cutting, shaping and finishing of stone
- 23.70Cutting, shaping and finishing of stone
- 23.70.1Cutting and processing of stone and marble
- 23.70.10Cutting and processing of stone and marbleFrom ATECO 2022: 23.70.10 Segagione e lavorazione delle pietre e del marmo (all from here)
ISTAT explanatory notes ›
Includes
- cutting, shaping and finishing of stone (e.g. for use in construction, on roads, as roofing)
- manufacture of stone furniture
- 23.70.2Shaping and finishing of stone and marble
- 23.70.20Shaping and finishing of stone and marbleFrom ATECO 2022: 23.70.20 Lavorazione artistica del marmo e di altre pietre affini, lavori in mosaico (all from here)
ISTAT explanatory notes ›
Includes
- cutting, shaping and finishing of stone, e.g. for use in cemeteries
- manufacture of statues, other than artistic originals
- mosaic works
- 23.70.3Crushing of stone
- 23.70.30Crushing of stoneFrom ATECO 2022: 23.70.30 Frantumazione di pietre e minerali vari non in connessione con l'estrazione (all from here)
ISTAT explanatory notes ›
Includes
- crushing of stone not associated with mining and quarrying
- 23.9Manufacture of abrasive products and non-metallic mineral products n.e.c.
- 23.91Manufacture of abrasive products
- 23.91.0Manufacture of abrasive products
- 23.91.00Manufacture of abrasive productsFrom ATECO 2022: 23.91.00 Produzione di prodotti abrasivi (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of millstones, grindstones, grinding wheels etc., without frameworks, for grinding, sharpening, trueing or cutting, hand sharpening or polishing stones
- manufacture of abrasive paper
Also includes
- manufacture of natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made
- 23.99Manufacture of other non-metallic mineral products n.e.c.
- 23.99.0Manufacture of other non-metallic mineral products n.e.c.
- 23.99.00Manufacture of other non-metallic mineral products n.e.c.From ATECO 2022: 13.20.00 Tessitura (in part) · 23.99.00 Fabbricazione di altri prodotti in minerali non metalliferi n.c.a. (in part)
ISTAT explanatory notes ›
Includes
- manufacture of friction material and unmounted articles thereof with a base of mineral substances or of cellulose
- manufacture of mineral insulating materials, e.g.:
- slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat-insulating, sound-insulating or sound-absorbing materials
- manufacture of articles of diverse mineral substances, e.g.:
- worked mica and articles of mica, of peat, of graphite (other than electrical articles)
- manufacture of articles of asphalt or similar material (e.g. petroleum bitumen or coal tar pitch)
- manufacture of carbon and graphite fibres and products (except electrodes and electrical applications)
- manufacture of woven carbon threads
- manufacture of artificial corundum
- manufacture of bituminous sheaths
- manufacture of asphalt mixtures
- manufacture of articles of peat
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 2025 structure (Italian, English, German), last updated 2 April 2025
- ATECO 2025 explanatory notes (Italian, English), last updated 19 March 2025
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (Italian), last updated 15 July 2026
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (English), last updated 15 July 2026
- ATECO 2022 - ATECO 2025 operational reclassification table, 2026 update, last updated 15 July 2026