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32.99

Other manufacturing n.e.c.

- manufacture of protective safety equipment . manufacture of fire resistant and protective safety clothing . manufacture of linemen's safety belts and other belts for occupational use . manufacture of cork life preservers . manufacture of plastics hard hats and other personal safety equipment of plastics (e.g. athletic helmets) . manufacture of fire fighting protection suits . manufacture of metal safety headgear and other metal personal safety devices . manufacture of ear and noise plugs (e.g. for swimming and no

Name
Other manufacturing n.e.c.
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 protective safety equipment; manufacture of fire resistant and protective safety clothing; manufacture of linemen's safety belts and other belts for occupational use; manufacture of cork life preservers; manufacture of plastics hard hats and other personal safety equipment of plastics (e.g. athletic helmets); manufacture of fire fighting protection suits; manufacture of metal safety headgear and other metal personal safety devices; manufacture of ear and noise plugs (e.g. for swimming and noise protection); manufacture of gas masks
  • manufacture of pens and pencils of all kinds whether or not mechanical
  • manufacture of pencil leads
  • manufacture of date, sealing or numbering stamps, hand-operated devices for printing, or embossing labels, hand printing sets, prepared typewriter ribbons and inked pads
  • manufacture of globes
  • manufacture of umbrellas, sun-umbrellas, walking sticks, seat-sticks
  • manufacture of buttons, press-fasteners, snap-fasteners, press-studs, slide fasteners
  • manufacture of cigarette lighters
  • manufacture of articles of personal use: smoking pipes, scent sprays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows
  • manufacture of miscellaneous articles: candles, tapers and the like; artificial flowers, fruit and foliage; jokes and novelties; hand sieves and hand riddles; tailors' dummies; burial coffins etc.
  • manufacture of floral baskets, bouquets, wreaths and similar articles
  • taxidermy activities

Usually excludes

  • manufacture of lighter wicks, see 13.96
  • manufacture of workwear and service apparel (e.g. laboratory coats, work overalls, uniforms), see 14.12
  • manufacture of paper novelties, see 17.29

Source: the official APR activity classification.