3299
Manufacture of other manufactured goods n.e.c.
This CAEN code covers the manufacture of a wide variety of manufactured goods not included in other classes, from stationery items and jewelry to musical instruments and sports goods. Essentially, it is a residual category for any finished product that does not have a specific code elsewhere. Entrepreneurs producing unique or niche items, such as decorative candles, wigs, or office supplies, fall under this code.
Entrepreneur Profile
Acest cod este potrivit pentru producători artizanali, mici ateliere de manufactură, SRL-uri care produc obiecte de colecție, decorațiuni, jucării, instrumente muzicale, articole sportive de nișă sau orice alt produs finit care nu se încadrează în clasele mai specifice. Este util și pentru startup-uri care lansează produse inovatoare ce nu au o clasificare clară.
Who should avoid:
Avoid the exclusive use of code 3299 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 aspects of the Trade Register for CAEN 3299
Registration with the Trade Register (ONRC) for CAEN 3299 requires the correct choice of the main object of activity. As manufacture of other manufactured goods n.e.c., it includes heterogeneous activities, from the production of funeral articles (crosses, wreaths) to unclassified musical instruments. For legal entities, the exact CAEN code 3299 is specified in the articles of incorporation. Submission is made via e-ticket or directly at the territorial office, with payment of registration fees (approximately 200 RON for SRL, according to Government Emergency Ordinance 116/2009). Authorized natural persons (PFA) or individual enterprises (II) must attach a sworn declaration according to Law 359/2004, certifying the absence of legal prohibitions. No proof of specialized studies is required at registration, but for operating authorizations (e.g., for the production of pyrotechnic articles), specific permits are necessary. Verification of the registered office is mandatory: notarized contract of loan for use or lease. I recommend prior verification of the company name availability through the ONRC portal, to avoid disputes.
Regulatory framework, specific permits and control institutions
The activity under CAEN 3299 does not have a uniform authorization regime. Subcategories may require permits from the Fire Inspectorate (ISU) (for fire risk), the Public Health Directorate (DSP) (according to Norms 1/2010 on hygiene), or the National Sanitary Veterinary and Food Safety Authority (ANSVSA) (if products that come into contact with food are manufactured). The production of pyrotechnic articles (e.g., firecrackers) falls under Law 126/1995 and requires authorization from the General Inspectorate of the Romanian Police (IGPR). The manufacture of toys must comply with SR EN 71 standards, and certification is done through notified bodies at EU level. Compliance with the REACH Regulation is mandatory for chemical substances. The Tax Authority (ANAF) will verify the correct classification under the fiscal code; errors may lead to reclassification of income and sanctions. The Labour Inspectorate (ITM) controls compliance with occupational health and safety. Archiving of production documents is done according to the Accounting Law No. 82/1991, for a period of 10 years.
Tax management, ANAF audit risk and specific accounting
The tax regime of CAEN 3299 depends on the turnover. Below 500,000 euros annually, VAT on collection applies (Art. 282 of the Fiscal Code) if the threshold of 300,000 RON is exceeded. The tax on micro-enterprise income is due at 1% or 3% (if the conditions of Art. 47 are not exceeded). For SRLs with over 500,000 euros, profit tax of 16% applies. Production involves inventories of raw materials, work in progress and finished products; valuation is made at production cost (accounts 345, 346, 348 according to Order of the Ministry of Public Finance No. 1802/2014). Depreciation of machinery is calculated using the straight-line or accelerated method, and normal operating periods are regulated by Government Decision 2139/2004. Expenses for raw materials are fully deductible, but ANAF may request physical and documentary records. The major audit risk arises from underreporting income from unbilled production (e.g., unbilled repairs). I recommend using the RO e-Factura system for all B2B deliveries. The filing of the single declaration (D212) is made by May 25 inclusive for income from PFA. Verification of eligibility conditions for micro-enterprises is done quarterly.
Included Activities
- ✅ Manufacture of stationery articles (notebooks, diaries, pads)
- ✅ Manufacture of jewellery from base metals and imitation jewellery
- ✅ Manufacture of musical instruments (including parts and accessories)
- ✅ Manufacture of sports goods (balls, clubs, rackets)
- ✅ Manufacture of games and toys (including board games)
- ✅ Manufacture of office supplies (stamps, staplers)
- ✅ Manufacture of wigs, false beards and hairdressing articles
- ✅ Manufacture of candles and decorative wax articles
- ✅ Manufacture of brooms, brushes and other household articles
- ✅ Manufacture of funeral articles (coffins, urns)
- ✅ Manufacture of umbrellas, walking sticks and similar articles
- ✅ Manufacture of buttons, zippers and other haberdashery articles
Excluded Activities
- ❌ Manufacture of paper and cardboard stationery products (code 1723)
- ❌ Manufacture of precious metal jewellery (code 3211)
- ❌ Manufacture of electronic musical instruments (code 2640)
- ❌ Manufacture of rubber sports articles (code 2219)
- ❌ Manufacture of video games (code 5821)
- ❌ Manufacture of metal office supplies (code 2599)
- ❌ Manufacture of natural hair wigs (code 1413)
- ❌ Manufacture of beeswax candles (code 2041)
- ❌ Manufacture of brooms and brushes from plastic materials (code 2229)
- ❌ Manufacture of metal funeral articles (code 2599)
- ❌ Manufacture of textile umbrellas (code 1392)
- ❌ Manufacture of plastic buttons (code 2229)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of toys under CAEN code 3299?
For the manufacture of toys, compliance with safety standards (SR EN 71) and obtaining the CE declaration of conformity is mandatory. Additionally, registration with the National Authority for Consumer Protection (ANPC) is required. If the toys are intended for children under 3 years, additional restrictions on materials apply.
Can I manufacture silver jewellery under this CAEN code?
No, jewellery made from precious metals (gold, silver, platinum) falls under code 3211 (Manufacture of jewellery and similar articles). Code 3299 is intended for jewellery from base metals or imitation jewellery (e.g., jewellery from stainless steel, brass or plastic materials).