2022 NAICS national industry in sector 31-33 Manufacturing

324110 Petroleum Refineries

NAICS 324110 is the US industry code for petroleum refineries. It covers establishments primarily engaged in refining crude petroleum into refined petroleum.

Code
324110 (2022 NAICS)
Title
Petroleum Refineries
Part of
Petroleum and Coal Products Manufacturing
SBA small business limit
Up to 1,500 employees
Closest UK SIC
19201, 19209 (details)

Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.

Official definition

This industry comprises establishments primarily engaged in refining crude petroleum into refined petroleum. Petroleum refining involves one or more of the following activities: (1) fractionation; (2) straight distillation of crude oil; and (3) cracking.

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

Source: US Census Bureau, 2022 NAICS cross-references.

Activities listed under 324110

The Census index assigns these 51 activities to this code. If your business matches one, this is your code.

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 324110

To count as a small business for SBA loans and federal contracts under NAICS 324110, your business (including affiliates) must not exceed 1,500 employees. Check your business.

SBA footnote 4: NAICS code 324110 – To qualify as small for purposes of Government procurement, the petroleum refiner, including its affiliates, must be a concern that has either no more than 1,500 employees or no more than 200,000 barrels per calendar day total Operable Atmospheric Crude Oil Distillation capacity. Capacity includes all domestic and foreign affiliates, all owned or leased facilities, and all facilities under a processing agreement or an arrangement such as an exchange agreement or a throughput. To qualify under the capacity size standard, the firm, together with its affiliates, must be primarily engaged in refining crude petroleum into refined petroleum products. A firm’s “primary industry” is determined in accordance with 13 CFR § 121.107.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 1920), so treat them as a starting point and check the definition.

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.

Data last changed November 14, 2026. How this page is built.