2345
Manufacture of other ceramic products not elsewhere classified
This code covers the manufacture of a wide range of ceramic products not included in other categories, such as decorative objects, electrical insulators, technical ceramic parts, laboratory vessels and ceramic articles for household or industrial use. Activities include shaping, firing and finishing of ceramics, whether from clay, porcelain or other ceramic materials. It is ideal for artisan workshops or small factories producing unique items or small series, as well as for manufacturers of specialized ceramic components.
Entrepreneur Profile
Acest cod este potrivit pentru artizani, mici producători de ceramică artistică, ateliere de olărit, fabrici de componente ceramice pentru industrie, producători de vase de laborator, precum și pentru SRL-uri care produc obiecte ceramice personalizate sau de serie mică.
Who should avoid:
Avoid the exclusive use of code 2345 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.
Authorization procedure and Trade Register aspects for CAEN 2345
Setting up a company that will carry out the activity of manufacturing other ceramic products n.e.c. (CAEN code 2345) requires following the standard registration stages with the Trade Register (ONRC), with specific observations regarding the object of activity. When submitting the incorporation application, the standard declaration on one's own responsibility according to Law 359/2004 is completed, through which the administrator certifies the fulfillment of the legal operating conditions. If the activity involves the use of specific machinery (kilns, presses, glazing lines), it is necessary to submit proof of ownership of the production space (sale-purchase contract, lease or loan agreement) and the fire safety authorization issued by the Emergency Situations Inspectorate (ISU), if the area exceeds 200 sqm. At ONRC, the CAEN code 2345 is filled in as the main or secondary object, and if ceramic products with a special destination (electrical insulators, laboratory vessels) are manufactured, it is recommended to also register the related CAEN codes (2312, 2562).
Regulatory framework, specific approvals and control institutions
The activity of manufacturing ceramic products n.e.c. does not benefit from a distinct sectoral regulation but is subject to general rules on industrial emissions (IED Directive transposed by Law 278/2013) and environmental protection legislation. For operation, the approval of the Environmental Protection Agency (APM) is required - environmental agreement or integrated environmental authorization, depending on production capacity. If clays, feldspars or metal oxides are used, a water management authorization (ABA) is required for the discharge of technological wastewater. Permanent control is exercised by the National Environmental Guard (GNM) and the Public Health Directorate (DSP) (if the products come into contact with food - for example, ceramic tableware). According to Government Emergency Ordinance (OUG) 195/2005 on environmental protection, non-compliance with emission limits leads to suspension of activity. Also, if refractory ceramic products intended for construction are manufactured, CE marking applies according to Regulation (EU) 305/2011, and the products must be accompanied by a declaration of performance.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, manufacturing ceramic products n.e.c. involves specific obligations. Fiscal registration is done with the Tax Authority (ANAF) after registration with ONRC, and the fiscal vector includes corporate/income tax, VAT (standard rate 19%, with the possibility of applying a reduced rate of 5% for ceramic tableware if it is considered a traditional product, according to OUG 227/2008 - prior verification required), and withholding contributions. Accounting must separately reflect production costs: raw materials (clay, kaolin, enamels), direct labor and indirect expenses (natural gas for kilns, electricity). Periodic analysis of finished product and work-in-progress inventories is recommended, since technological yield can generate losses from breakage/defects. The audit risk from ANAF is high if there are export operations to non-EU states (China, Turkey), where verification of the origin of goods and correctness of customs procedures intensifies. ANAF also monitors compliance with transfer pricing in transactions with related parties (for example, the purchase of raw materials from a group supplier). Monthly obligations include the VAT return (D300) and the recapitulative statement (D390) for intra-Community supplies. Careful management of supporting documents is required: invoices, accompanying consignment notes, consumption notes, production sheets.
Included Activities
- ✅ Manufacture of decorative ceramic objects (vases, statuettes, ornamental tiles)
- ✅ Manufacture of ceramic electrical insulators and parts
- ✅ Manufacture of ceramic laboratory vessels and utensils
- ✅ Manufacture of ceramic household articles (cups, plates, bowls) not covered by other codes
- ✅ Manufacture of technical ceramic products (bushings, rings, supports)
- ✅ Manufacture of ceramic construction articles (tiles, decorative bricks) if not included in 2331 or 2332
- ✅ Manufacture of refractory ceramic products (crucibles, pots) for industrial use
Excluded Activities
- ❌ Manufacture of bricks and tiles from clay (code 2331)
- ❌ Manufacture of ceramic tiles and flags (code 2332)
- ❌ Manufacture of concrete ceramic construction products (code 2361)
- ❌ Manufacture of ceramic products for thermal/sound insulation (code 2399)
- ❌ Manufacture of technical ceramic products for electronics (code 2611)
- ❌ Retail trade of ceramic products (code 4752)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to produce ceramics in Romania?
In addition to the operating permit from the town hall, an environmental permit from the Environmental Protection Agency (APM) is required (if certain emission thresholds are exceeded), and for products that come into contact with food, certification from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) or a declaration of conformity is recommended.
Can I produce ceramics for food use (cups, plates) with this code?
Yes, this code allows the manufacture of ceramic articles for household use, including those for food. You must comply with regulations on materials in contact with food (Regulation EC 1935/2004) and have a declaration of conformity.