2592
Manufacture of light metal packaging
This code covers the manufacture of light metal packaging, such as cans, beverage cans, lids and other containers made of sheet metal or aluminium. Activities include the production of packaging for food, beverages, cosmetic and industrial products, using stamping, welding and painting processes. It is ideal for factories serving the food, chemical or cosmetics industry.
Entrepreneur Profile
Acest cod este destinat producătorilor de ambalaje metalice ușoare, atât SRL-uri cât și fabrici mai mari, care deservesc clienți din industria alimentară, a băuturilor, cosmetică sau chimică. De asemenea, este util pentru ateliere specializate în ștanțare și prelucrare a tablei subțiri.
Who should avoid:
Avoid the exclusive use of code 2592 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 2592
For registering the light metal packaging manufacturing activity (CAEN 2592) with the Trade Register, the company's articles of association must be submitted specifying the main or secondary activity. No special formalities are required beyond the standard procedure, but it is mandatory to submit a sworn declaration according to Law 359/2004, attesting that the operating conditions are met. At the Trade Register (ONRC), the registration application will be completed, and the processing time is 1-3 working days. If an environmental or fire safety authorization already exists, they must be attached.
Regulatory Framework, Specific Approvals and Control Institutions
The main applicable normative acts: Law 211/2011 on waste, Government Decision 227/2018 on packaging and packaging waste, as well as harmonized technical standards for metal products. Relevant control institutions are: the National Environmental Guard (for waste management and emissions), the Fire Inspectorate (ISU) (fire safety approval, mandatory in the case of storing flammable materials or processes with high temperatures), the National Sanitary Veterinary and Food Safety Authority (if packaging comes into contact with food), and the Territorial Labour Inspectorate (ITM). Obtaining an environmental authorization or environmental agreement before starting the activity is mandatory, and notification may be required for hazardous chemical substances used in the process.
Tax Management, ANAF Audit Risk and Specific Accounting
The correct classification of income is as manufacturing income, with standard corporate income tax rates or micro-enterprise income tax (if the turnover conditions are met). For recycling or recovery operations of metal waste, the exemption from corporate income tax for profit reinvested in high-performance technologies applies, according to Article 22 of the Fiscal Code, but requires supporting documentation. The risk of an ANAF audit is increased in case of incorrect recording of material movements and discrepancies in RO e-Factura and e-Transport reports. It is essential to keep records of raw material and finished product inventories in accordance with tax provisions, and expenses for environmental protection equipment are deductible within certain limits. Also, it is recommended to periodically check local tax rates and reporting obligations regarding packaging with the Environmental Fund Administration.
- ANAF Checks: Declarations 300, 394, and D406 (SAF-T) must be consistent with inventories and invoices.
- Key Accounting Accounts: 301 for raw materials, 345 for finished products, 391 and 394 for impairment adjustments.
Included Activities
- ✅ Manufacture of metal cans for preserves and beverages
- ✅ Manufacture of metal caps and lids
- ✅ Manufacture of light metal packaging for cosmetic and pharmaceutical products
- ✅ Manufacture of metal aerosol containers
- ✅ Manufacture of light metal packaging for industrial products (paints, lubricants)
- ✅ Stamping and forming of sheet metal for packaging
- ✅ Welding and assembly of metal components for packaging
Excluded Activities
- ❌ Manufacture of heavy metal packaging (drums, containers) - code 2591
- ❌ Manufacture of plastic or glass packaging
- ❌ Manufacture of paper or cardboard packaging
- ❌ Repair of metal packaging
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing light metal packaging intended for contact with food?
A sanitary authorization from the Public Health Directorate (DSP) and compliance with EC Regulation 1935/2004 on materials intended to come into contact with food are necessary. Additionally, ISO 22000 or HACCP certification is recommended.
Can I produce metal packaging for aerosols under this CAEN code?
Yes, code 2592 includes the manufacture of aerosol containers. However, specific regulations regarding pressure and safety must be observed, and products must be certified according to ISCIR standards or other applicable standards.