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Division 88 - Manufacturing services on physical inputs owned by others of Central Product Classification (CPC) Version 2.1.

The services included in division 88 are performed on physical inputs owned by units other than the units providing the service.

As such, services in Division 88 are characterized as outsourced portions of a manufacturing process. Since this division covers manufacturing services, the output is not owned by the unit providing this service. Therefore, the value of the services in this division is based on the service fee paid, not the value of the goods manufactured.

The groups, classes and subclasses in this division are aligned with the ISIC Rev. 4 classes in which these services are being produced.


The division includes these groups, classes and subclasses:


Note: Where reference is made to HS 2007, the Harmonized System, those definitions can be consulted at the World Customs Organization website: HS Nomenclature 2007 Edition.

In French: http://fr.xy2.wiki/cpc:88
In Spanish: http://www.actor-atlas.info/es5:88



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