Manufacture of other plastic products

- manufacture of plastic tableware, kitchenware and toilet articles - manufacture of diverse plastic products: . plastic headgear, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel (if only sealed together, not sewn), fittings for furniture, statuettes, transmission and conveyer belts, self-adhesive tapes of plastic, plastic shoe lasts, plastic cigar and cigarette holders, combs, plastics hair curlers, plastics novelties, etc.

Name
Manufacture of other plastic 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 plastic tableware, kitchenware and toilet articles
  • manufacture of diverse plastic products:; plastic headgear, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel (if only sealed together, not sewn), fittings for furniture, statuettes, transmission and conveyer belts, self-adhesive tapes of plastic, plastic shoe lasts, plastic cigar and cigarette holders, combs, plastics hair curlers, plastics novelties, etc.

Usually excludes

  • manufacture of plastic luggage, see 15.12
  • manufacture of plastic footwear, see 15.20
  • manufacture of plastic furniture, see 31.01, 31.02, 31.09
  • manufacture of mattresses of uncovered cellular plastic, see 31.03
  • manufacture of plastic sports requisites, see 32.30
  • manufacture of plastic games and toys, see 32.40
  • manufacture of plastic medical and dental appliances, see 32.50
  • manufacture of plastic ophthalmic goods, see 32.50
  • manufacture of plastics hard hats and other personal safety equipment of plastics, see 32.99

Source: the official APR activity classification.