2344
Manufacture of other technical ceramic products
This code covers the manufacture of technical ceramic products, such as plates, tubes, insulators and other components used in industry, construction or electronics. Activities include processing special clays, aluminium oxide or other ceramic materials to obtain parts with specific mechanical, thermal or electrical properties. It is suitable for workshops or factories that produce custom or small-series technical ceramics for industrial clients.
Entrepreneur Profile
Acest cod este destinat producătorilor specializați în ceramică tehnică, fie că sunt SRL-uri mici care lucrează la comandă pentru clienți industriali, fie fabrici mai mari care dezvoltă componente ceramice pentru electronice, mașini sau instalații chimice. Este util și pentru atelierele care produc piese ceramice prin presare, extrudare sau sinterizare, precum și pentru cei care oferă servicii de prototipare rapidă în ceramică.
Who should avoid:
Avoid the exclusive use of code 2344 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorisation procedure and Trade Register aspects for CAEN 2344
For registration with the Trade Register (ONRC) of the activity 2344 - Manufacture of other technical ceramic products, the standard registration or modification procedure applies under Law 359/2004. When setting up the company, the administrator submits to the ONRC a declaration on own responsibility regarding the fulfilment of legal conditions, without prior authorisation to operate. However, for CAEN 2344, it is recommended to obtain environmental and public health (DSP) approvals before starting production, as technological processes involve ceramic dust, emissions and waste. The constitutive documents must include the main object of activity, CAEN code 2344, and may also mention related secondary activities (e.g. 2361, 2362). After registration, the company requests fiscal registration with the Tax Authority (ANAF) to obtain the tax identification code (CUI) and the fiscal vector.
Regulatory framework, specific approvals and control institutions
Activities under CAEN 2344 fall under Law 211/2011 on waste, Government Emergency Ordinance 195/2005 on environmental protection and specific hygiene standards. Control institutions include: the Environmental Guard (for emissions and waste), DSP (for working conditions and products that come into contact with food – if applicable), and the Labour Inspectorate (ITM) (for occupational safety). The environmental approval is obtained from the Environmental Protection Agency (APM) based on a waste and emissions management plan. If raw materials containing crystalline silica are used, the provisions of Government Decision 1218/2006 on protecting workers from risks apply. For the export of technical ceramic products, specific customs regulations for NC codes apply.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 2344 is subject to the Fiscal Code in force. Companies pay corporate income tax (16%) or micro-enterprise income tax (1% or 3% depending on revenue). The RO e-Factura system is mandatory for supplies to the state and optional for B2B. VAT applies at the standard rate of 19% (or 9% for specific cases, such as ceramic products with medical use – rarer). Accounting must distinctly reflect: stocks of raw materials (clays, oxides), work in progress, finished products. Costs include: raw materials, electricity/gas (kilns), depreciation of machinery. The risk of an ANAF audit is moderate to high, due to the technological specificity and possible errors in the correct classification of the CAEN code (confusion with 2341, 2342). It is recommended to keep supporting documents for each production batch, technical datasheets, declarations of conformity. For employees, social contributions are calculated according to the rules, and the single declaration is submitted by administrators/collaborators. No special tax facilities apply, but tax exemptions on profit for investments in new assets may be available (under Article 22 of the Fiscal Code).
Included Activities
- ✅ Manufacture of ceramic insulators and insulating parts for electrical use
- ✅ Manufacture of ceramic tubes, pipes and fittings for chemical or sanitary installations
- ✅ Manufacture of ceramic plates, bars and profiles for industrial furnaces
- ✅ Manufacture of ceramic components for pumps, valves and mechanical equipment
- ✅ Manufacture of technical ceramic products from oxides, carbides or nitrides
- ✅ Manufacture of porous ceramics for filtration or catalytic support
Excluded Activities
- ❌ Manufacture of refractory ceramic products (code 2320)
- ❌ Manufacture of ceramic tiles and flags (code 2331)
- ❌ Manufacture of bricks, tiles and other construction products from fired clay (code 2332)
- ❌ Manufacture of ceramic sanitary fixtures (code 2342)
- ❌ Manufacture of ceramic household and ornamental articles (code 2341)
- ❌ Manufacture of ceramics for laboratory and pharmaceutical use (code 3250)
- ❌ Manufacture of abrasive products (code 2391)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are needed for the manufacture of technical ceramic products?
Depending on the materials used and the intended use of the products, environmental permits (e.g., for dust or gas emissions), an ISU authorisation for storing and using technical gases, and quality certifications (ISO 9001) may be required if products are delivered to industrial clients. Also, if hazardous substances (e.g., metal oxides) are used, registration under REACH is necessary.
Can I also produce ceramics for laboratory use (crucibles, capsules) under this code?
No, the manufacture of ceramic articles for laboratory and pharmaceutical use falls under CAEN code 3250 (Manufacture of medical and laboratory devices, apparatus and instruments). For technical ceramic products intended for laboratories, check whether they are considered technical parts (e.g., furnace supports) – then they may be classified under 2344.