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22.19

Manufacture of other rubber products

- manufacture of other products of natural or synthetic rubber, unvulcanised, vulcanised or hardened: . rubber plates, sheets, strip, rods, profile shapes . tubes, pipes and hoses . rubber conveyor or transmission belts or belting . rubber hygienic articles: sheath contraceptives, teats, hot water bottles etc. . rubber articles of apparel (if only sealed together, not sewn) . rubber sole and other rubber parts of footwear . rubber thread and rope . rubberised yarn and fabrics . rubber rings, fittings and seals . ru

Name
Manufacture of other rubber products
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 other products of natural or synthetic rubber, unvulcanised, vulcanised or hardened:; rubber plates, sheets, strip, rods, profile shapes; tubes, pipes and hoses; rubber conveyor or transmission belts or belting; rubber hygienic articles: sheath contraceptives, teats, hot water bottles etc.; rubber articles of apparel (if only sealed together, not sewn); rubber sole and other rubber parts of footwear; rubber thread and rope; rubberised yarn and fabrics; rubber rings, fittings and seals; rubber roller coverings; inflatable rubber mattresses; inflatable balloons
  • manufacture of rubber brushes
  • manufacture of hard rubber pipe stems
  • manufacture of hard rubber combs, hair pins, hair rollers, and similar

Usually excludes

  • manufacture of tyre cord fabrics, see 13.96
  • manufacture of apparel of elastic fabrics, see 14.14, 14.19
  • manufacture of rubber footwear, see 15.20
  • manufacture of glues and adhesives based on rubber, see 20.52
  • manufacture of "camelback" strips, see 22.11
  • manufacture of inflatable rafts and boats, see 30.11, 30.12
  • manufacture of mattresses of uncovered cellular rubber, see 31.03
  • manufacture of rubber sports requisites, except apparel, see 32.30
  • manufacture of rubber games and toys (including children's wading pools, inflatable children rubber boats, inflatable rubber animals, balls and the like), see 32.40
  • reclaiming of rubber, see 38.32

Source: the official APR activity classification.