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26.51

Manufacture of instruments and appliances for measuring, testing and navigation

This class comprises manufacture of search, detection, navigation, guidance, aeronautical, and nautical systems and instruments; automatic controls and regulators for applications, such as heating, air-conditioning, refrigeration and appliances; instruments and devices for measuring, displaying, indicating, recording, transmitting, and controlling temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration, and rotation; totalising (i.e., registering) fluid meters an

Name
Manufacture of instruments and appliances for measuring, testing and navigation
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

  • This class comprises manufacture of search, detection, navigation, guidance, aeronautical, and nautical systems and instruments; automatic controls and regulators for applications, such as heating, air-conditioning, refrigeration and appliances; instruments and devices for measuring, displaying, indicating, recording, transmitting, and controlling temperature, humidity, pressure, vacuum, combustion, flow, level, viscosity, density, acidity, concentration, and rotation; totalising (i.e., registering) fluid meters and counting devices; instruments for measuring and testing the characteristics of electricity and electrical signals; instruments and instrumentation systems for laboratory analysis of the chemical or physical composition or concentration of samples of solid, fluid, gaseous, or composite material; other measuring and testing instruments and parts thereof. The manufacture of non-electric measuring, testing and navigating equipment (except simple mechanical tools) is included here.
  • manufacture of aircraft engine instruments
  • manufacture of automotive emissions testing equipment
  • manufacture of meteorological instruments
  • manufacture of physical properties testing and inspection equipment
  • manufacture of polygraph machines
  • manufacture of radiation detection and monitoring instruments
  • manufacture of surveying instruments
  • manufacture of thermometers liquid-in-glass and bimetal types (except medical)
  • manufacture of humidistats
  • manufacture of hydronic limit controls
  • manufacture of flame and burner control

Usually excludes

  • manufacture of telephone answering machines, see 26.30
  • manufacture of irradiation equipment, see 26.60
  • manufacture of optical positioning equipment, see 26.70
  • manufacture of dictating machines, see 28.23
  • manufacture of weighing machinery (other than sensitive laboratory balances), levels, tape measures etc., see 28.29
  • manufacture of medical thermometers, see 32.50
  • installation of industrial process control equipment, see 33.20

Source: the official APR activity classification.