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16.29

Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials

- manufacture of various wood products: . wooden handles and bodies for tools, brooms, brushes . wooden boot or shoe lasts and trees, clothes hangers . household utensils and kitchenware of wood . wooden statuettes and ornaments, wood marquetry, inlaid wood . wooden cases for jewellery, cutlery and similar articles . wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood . other articles of wood - natural cork processing, manufacture of agglomerated cork - manufacture of articles of n

Name
Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials
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 various wood products:; wooden handles and bodies for tools, brooms, brushes; wooden boot or shoe lasts and trees, clothes hangers; household utensils and kitchenware of wood; wooden statuettes and ornaments, wood marquetry, inlaid wood; wooden cases for jewellery, cutlery and similar articles; wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood; other articles of wood
  • natural cork processing, manufacture of agglomerated cork
  • manufacture of articles of natural or agglomerated cork, including floor coverings
  • manufacture of plaits and products of plaiting materials: mats, matting, screens, cases etc.
  • manufacture of basket-ware and wickerwork
  • manufacture of fire logs and pellets for energy, made of pressed wood or substitute materials like coffee or soybean grounds
  • manufacture of wooden mirror and picture frames
  • manufacture of frames for artists' canvases
  • manufacture of wooden shoe parts (e.g. heels and lasts)
  • manufacture of handles for umbrellas, canes and similar
  • manufacture of blocks for the manufacture of smoking pipes

Usually excludes

  • manufacture of mats or matting of textile materials, see 13.92
  • manufacture of luggage, see 15.12
  • manufacture of wooden footwear, see 15.20
  • manufacture of matches, see 20.51
  • manufacture of clock cases, see 26.52
  • manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94
  • manufacture of furniture, see 31.0
  • manufacture of wooden toys, see 32.40
  • manufacture of brushes and brooms, see 32.91
  • manufacture of coffins, see 32.99
  • manufacture of cork life preservers, see 32.99

Source: the official APR activity classification.