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14.19

Manufacture of other wearing apparel and accessories

- manufacture of babies' garments, tracksuits, ski suits, swimwear etc. - manufacture of hats and caps - manufacture of other clothing accessories: gloves, belts, shawls, ties, cravats, hairnets etc.

Name
Manufacture of other wearing apparel and accessories
Sector
C - Manufacturing

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • manufacture of babies' garments, tracksuits, ski suits, swimwear etc.
  • manufacture of hats and caps
  • manufacture of other clothing accessories: gloves, belts, shawls, ties, cravats, hairnets etc.

Usually excludes

  • manufacture of sports headgear, see 32.30
  • manufacture of safety headgear (except sports headgear), see 32.99
  • manufacture of fire resistant and protective safety clothing, see 32.99
  • repair of wearing apparel, see 95.29

Source: the official APR activity classification.