Is industry code 2394 for the production of construction materials?
According to Clause 1 Article 3 of Decree 24a/2016/ND-CP, it is prescribed: Construction materials are products of organic or inorganic origin used to create construction works, excluding electrical equipment and technological equipment.
Clause 2 Article 1 of Decree 95/2019/ND-CP prescribes: Construction materials mainly include various types of construction materials, including cement, cladding materials (ceramic, granite, cotto, artificial stone cladding, natural stone cladding), sanitary ware, building glass, lime, and refractory materials.
Decision 27/2018/QD-TTg prescribes as follows:
2394: Manufacture of cement, lime, and gypsum
This group includes:
- Production of clinker and hard cement domestically, including portland cement, aluminous cement, slag cement, and superphosphate cement;
- Production of quicklime, hydrated lime, slaked lime;
- Production of calcined dolomite;
- Production of gypsum or calcium sulfate mortar.
Excludes:
- Manufacture of mastics, refractory concrete classified under 23910 (Manufacture of refractory products);
- Manufacture of products from cement classified under 23950 (Manufacture of concrete and products made from concrete, cement, and gypsum);
- Manufacture of products from gypsum classified under 23950 (Manufacture of concrete and products made from concrete, cement, and gypsum);
- Manufacture of precast concrete and dry-mix concrete and mortars classified under 23950 (Manufacture of concrete and products made from concrete, cement, and gypsum);
- Manufacture of dental cement classified under 32501 (Manufacture of medical and dental instruments and supplies).
23941: Manufacture of cement
This group includes: Production of clinker and hard cement domestically, including portland cement, aluminous cement, slag cement, and superphosphate cement.
23942: Manufacture of lime
This group includes: Production of quicklime, hydrated lime, slaked lime.
23943: Manufacture of gypsum
This group includes:
- Production of calcined dolomite;
- Production of gypsum or calcium sulfate mortar.
Thus, industry code 2394 is considered the manufacture of construction materials.
Respectfully!
