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16.24

Manufacture of wooden containers

- manufacture of packing cases, boxes, crates, drums and similar packings of wood - manufacture of pallets, box pallets and other load boards of wood - manufacture of barrels, vats, tubs and other coopers' products of wood - manufacture of wooden cable-drums

Name
Manufacture of wooden containers
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 packing cases, boxes, crates, drums and similar packings of wood
  • manufacture of pallets, box pallets and other load boards of wood
  • manufacture of barrels, vats, tubs and other coopers' products of wood
  • manufacture of wooden cable-drums

Usually excludes

  • manufacture of luggage, see 15.12
  • manufacture of cases of plaiting material, see 16.29

Source: the official APR activity classification.