Back to directory
26.52
Manufacture of watches and clocks
This class includes the manufacture of watches, clocks and timing mechanisms and parts thereof. - manufacture of watches and clocks of all kinds, including instrument panel clocks - manufacture of watch and clock cases, including cases of precious metals - manufacture of time-recording equipment and equipment for measuring, recording and otherwise displaying intervals of time with a watch or clock movement or with synchronous motor, such as: . parking meters . time clocks . time/date stamps . process timers - manuf
- Name
- Manufacture of watches and clocks
- Sector
- C - Manufacturing
Lump-sum tax
Usually eligible for lump-sum taxUsually 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 includes the manufacture of watches, clocks and timing mechanisms and parts thereof.
- manufacture of watches and clocks of all kinds, including instrument panel clocks
- manufacture of watch and clock cases, including cases of precious metals
- manufacture of time-recording equipment and equipment for measuring, recording and otherwise displaying intervals of time with a watch or clock movement or with synchronous motor, such as:; parking meters; time clocks; time/date stamps; process timers
- manufacture of time switches and other releases with a watch or clock movement or with synchronous motor:; time locks
- manufacture of components for clocks and watches:; movements of all kinds for watches and clocks; springs, jewels, dials, hands, plates, bridges and other parts; watch and clock cases and housings of all materials
Usually excludes
- manufacture of non-metal watch bands (textile, leather, plastic), see 15.12
- manufacture of watch bands of precious metal, see 32.12
- manufacture of watch bands of non-precious metal, see 32.13