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32.30

Manufacture of sports goods

This class includes the manufacture of sporting and athletic goods (except apparel and footwear). - manufacture of articles and equipment for sports, outdoor and indoor games, of any material: . hard, soft and inflatable balls . rackets, bats and clubs . skis, bindings and poles . ski-boots . sailboards and surfboards . requisites for sport fishing, including landing nets . requisites for hunting, mountain climbing etc. . leather sports gloves and sports headgear . basins for swimming and padding pools etc. . ice s

Name
Manufacture of sports goods
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 includes the manufacture of sporting and athletic goods (except apparel and footwear).
  • manufacture of articles and equipment for sports, outdoor and indoor games, of any material:; hard, soft and inflatable balls; rackets, bats and clubs; skis, bindings and poles; ski-boots; sailboards and surfboards; requisites for sport fishing, including landing nets; requisites for hunting, mountain climbing etc.; leather sports gloves and sports headgear; basins for swimming and padding pools etc.; ice skates, roller skates etc.; bows and crossbows; gymnasium, fitness centre or athletic equipment

Usually excludes

  • manufacture of boat sails, see 13.92
  • manufacture of sports apparel, see 14.19
  • manufacture of saddlery and harness, see 15.12
  • manufacture of whips and riding crops, see 15.12
  • manufacture of sports footwear, see 15.20
  • manufacture of sporting weapons and ammunition, see 25.40
  • manufacture of metal weights as used for weightlifting, see 25.99
  • manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30
  • manufacture of boats, see 30.12
  • manufacture of billiard tables, see 32.40
  • manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 32.99
  • repair of sporting goods, see 95.29

Source: the official APR activity classification.