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ORDIN Nr

ORDIN   Nr. 1844 din 22 decembrie 2003

pentru aprobarea Normelor privind procedura de acordare a certificatelor de exonerare de la plata in vama a taxei pe valoarea adaugata pentru importurile prevazute la art. 157 alin. (3) din Legea nr. 571/2003 privind Codul fiscal

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 9 din  7 ianuarie 2004


SmartCity3


    In temeiul art. 12 alin. (6) din Hotararea Guvernului nr. 735/2003 privind organizarea si functionarea Ministerului Finantelor Publice, cu modificarile ulterioare, in baza art. 5 alin. (2) si art. 157 alin. (4) din Legea nr. 571/2003 privind Codul fiscal,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba Normele privind procedura de acordare a certificatelor de exonerare de la plata in vama a taxei pe valoarea adaugata pentru importurile prevazute la art. 157 alin. (3) din Legea nr. 571/2003 privind Codul fiscal, prevazute in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Organele fiscale teritoriale si Autoritatea Nationala a Vamilor vor duce la indeplinire prevederile prezentului ordin.
    Art. 3
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                        Ministrul finantelor publice,
                          Mihai Nicolae Tanasescu

    ANEXA 1

                                 NORME
privind procedura de acordare a certificatelor de exonerare de la plata in vama a taxei pe valoarea adaugata pentru importurile prevazute la art. 157 alin. (3) din Legea nr. 571/2003 privind Codul fiscal

    Art. 1
    (1) Potrivit art. 157 alin. (2) din Legea nr. 571/2003 privind Codul fiscal, taxa pe valoarea adaugata pentru importuri de bunuri se plateste la organul vamal in conformitate cu regulile in vigoare privind plata drepturilor de import.
    (2) Prin derogare de la prevederile alin. (1), nu se face plata efectiva la organele vamale de catre persoanele inregistrate ca platitori de taxa pe valoarea adaugata care au obtinut certificatele de exonerare pentru:
    a) importul de masini industriale, utilaje tehnologice, instalatii, echipamente, aparate de masura si control, automatizari, destinate realizarii de investitii, precum si importul de masini agricole si mijloace de transport destinate realizarii de activitati productive;
    b) importul de materii prime si materiale consumabile care nu se produc sau sunt deficitare in tara, prevazute in anexa nr. 1, si sunt destinate utilizarii in cadrul activitatii economice a persoanei care realizeaza importul.
    (3) In sensul prezentelor norme, activitatea productiva cuprinde atat activitatile producatoare de bunuri, cat si cele prestatoare de servicii.
    Art. 2
    (1) Certificatul de exonerare de la plata in vama a taxei pe valoarea adaugata se elibereaza la solicitarea importatorului de catre organul fiscal teritorial in a carui raza importatorul este inregistrat ca platitor de impozite si taxe.
    (2) Prin organ fiscal teritorial, in sensul prezentelor norme, se intelege directiile generale ale finantelor publice judetene, Directia generala de administrare a marilor contribuabili din municipiul Bucuresti si din judetul Ilfov si administratiile finantelor publice ale sectoarelor din municipiul Bucuresti.
    Art. 3
    Pot solicita eliberarea certificatului de exonerare de la plata in vama a taxei pe valoarea adaugata persoanele impozabile inregistrate ca platitori de taxa pe valoarea adaugata care indeplinesc conditiile prevazute la art. 157 alin. (4) din Legea nr. 571/2003, respectiv: nu au obligatii bugetare restante reprezentand impozite, taxe, contributii, inclusiv contributiile individuale ale salariatilor si orice alte venituri bugetare, cu exceptia celor esalonate si/sau reesalonate la plata.
    Art. 4
    (1) In vederea obtinerii certificatului de exonerare de la plata taxei pe valoarea adaugata in vama, importatorii depun la organul fiscal teritorial o cerere insotita de urmatoarele documente:
    a) copie de pe actul de infiintare;
    b) copie de pe documentul de inmatriculare;
    c) copie de pe documentul care atesta calitatea de platitor de taxa pe valoarea adaugata;
    d) fundamentarea necesarului de materii prime si materiale consumabile care nu se produc in tara sau sunt deficitare pentru care se solicita exonerarea de la plata in vama a taxei pe valoarea adaugata;
    e) copie de pe contractele externe si/sau comenzile confirmate si/sau facturile externe, insotite de traducerea autorizata sau confirmata pe propria raspundere de catre persoanele care angajeaza legal unitatea importatoare, dupa caz;
    f) certificat de atestare fiscala, in original, din care sa rezulte obligatiile bugetare restante reprezentand impozite, taxe, contributii, inclusiv contributiile individuale ale salariatilor si orice alte venituri bugetare din care cele esalonate si/sau reesalonate la plata;
    g) copie de pe documentele din care rezulta aprobarea investitiei pentru care sunt efectuate importurile de masini industriale, utilaje tehnologice, instalatii, echipamente, aparate de masura si control, automatizari, precum si copie de pe documentul prin care se aproba achizitionarea din import a masinilor agricole si a mijloacelor de transport destinate realizarii de activitati productive.
    (2) Certificatele de exonerare de la plata in vama a taxei pe valoarea adaugata pot fi eliberate pentru importuri care urmeaza a fi efectuate in baza contractelor si/sau comenzilor ferme si/sau facturilor externe prezentate, nefiind necesara eliberarea unui certificat pentru fiecare import in cadrul aceluiasi an calendaristic. Daca perioada de livrare prevazuta in contracte/comenzi/facturi depaseste anul calendaristic in care a fost eliberat certificatul, pentru anul urmator este necesar sa se solicite un nou certificat de exonerare. Pe certificatele de exonerare se inscrie perioada pentru care au fost acordate.
    (3) In urma analizei documentatiei prezentate de importator, cererea se aproba sau se respinge de comisia constituita in acest scop. Din comisie fac parte conducatorul unitatii emitente a certificatului de exonerare si alti 4 membri numiti prin decizie a acestuia. Daca cererea este aprobata de comisie, se elibereaza certificatul de exonerare care se semneaza de conducatorul unitatii emitente.
    (4) Importatorii pot solicita in perioada de valabilitate a certificatelor de exonerare de la plata in vama a taxei pe valoarea adaugata emise suplimentarea certificatului cu alte contracte/comenzi/facturi. In acest scop importatorii trebuie sa depuna o cerere insotita de documentele prevazute la alin. (1) lit. d) - g).
    Art. 5
    Modelul cererii si al certificatului de exonerare de la plata taxei pe valoarea adaugata in vama sunt prevazute in anexele nr. 2 si 3.
    Art. 6
    Pe baza certificatelor prezentate de importatori, organele vamale au obligatia sa acorde liberul de vama pentru bunurile importate, in conformitate cu prevederile art. 157 alin. (4) din Legea nr. 571/2003. Taxa pe valoarea adaugata se calculeaza potrivit legii si se inscrie in declaratia vamala de import, fara a fi platita la organul vamal.
    Art. 7
    (1) La data efectuarii fiecarui import organele vamale vor inscrie pe versoul originalului certificatului de exonerare urmatoarele:
    a) numarul declaratiei vamale de import, contractele, comenzile confirmate, facturile externe, valoarea importului in valuta, in cazul importurilor de masini industriale, utilaje tehnologice, instalatii, echipamente, aparate de masura si control, automatizari, masini agricole si mijloace de transport;
    b) numarul declaratiei vamale de import, denumirea materiilor prime si/sau materialelor consumabile, pozitiile tarifare, furnizorii externi, in cazul importurilor de materii prime si materiale consumabile, care nu se produc sau sunt deficitare in tara.
    (2) La declaratia vamala de import se anexeaza o copie de pe certificatul de exonerare de la plata in vama a taxei pe valoarea adaugata, obtinut de importator, verificata si vizata de organul vamal pe baza certificatului original prezentat de importator.
    Art. 8
    (1) Importatorii care au obtinut certificate de exonerare de la plata taxei pe valoarea adaugata in vama evidentiaza taxa aferenta importului in jurnalele pentru cumparari si in jurnalele pentru vanzari, pe baza declaratiei vamale de import sau, dupa caz, a actului constatator emis de autoritatea vamala, si o preiau in decontul de taxa pe valoarea adaugata, atat ca taxa colectata, cat si ca taxa deductibila.
    (2) In cursul perioadei fiscale importatorii reflecta taxa pe valoarea adaugata aferenta acestor importuri prin inregistrarea contabila:

           4426           =         4427
    "Taxa pe valoarea        "Taxa pe valoarea
    adaugata deductibila"    adaugata colectata"

    (3) Platitorii de taxa pe valoarea adaugata cu regim mixt aplica si prevederile art. 147 din Legea nr. 571/2003, in functie de destinatia pe care o dau bunurilor importate, respectiv, daca sunt utilizate numai pentru realizarea de operatiuni care nu dau drept de deducere, conform art. 147 alin. (4) din Legea nr. 571/2003, nu deduc taxa pe valoarea adaugata, daca sunt destinate pentru realizarea de operatiuni care dau drept de deducere, conform art. 147 alin. (3) din Legea nr. 571/2003, deduc integral taxa pe valoarea adaugata, iar daca sunt destinate realizarii atat de operatiuni care nu dau drept de deducere, cat si de operatiuni care dau drept de deducere, conform art. 147 alin. (5) din Legea nr. 571/2003, deduc taxa pe valoarea adaugata aplicand pro rata. La incheierea decontului de taxa pe valoarea adaugata, taxa nedeductibila se inregistreaza in debitul contului 635 "Cheltuieli cu alte impozite, taxe si varsaminte asimilate" in corespondenta cu contul 4426 "Taxa pe valoarea adaugata deductibila".
    (4) Daca importatorii nu indeplinesc obligatiile prevazute la alin. (1) - (3), organele fiscale competente vor aplica urmatoarele masuri:
    a) daca importurile respective sunt destinate exclusiv realizarii de operatiuni care dau drept de deducere, acorda dreptul de exercitare a deducerii si dispun inregistrarea operatiunilor la randurile de regularizare din decontul privind taxa pe valoarea adaugata intocmai pentru perioada fiscala in care a avut loc controlul;
    b) daca importurile respective sunt destinate realizarii de operatiuni care sunt supuse pro rata, vor calcula diferenta dintre taxa colectata si taxa dedusa potrivit pro rata aplicabila la data efectuarii operatiunii. In cazul in care controlul are loc in cursul aceluiasi an fiscal, pentru determinarea diferentei mentionate se va avea in vedere pro rata provizorie aplicata sau, dupa caz, pro rata lunara ori trimestriala. Daca controlul are loc intr-un alt an fiscal, pentru determinarea diferentei mentionate se va avea in vedere pro rata definitiva calculata pentru anul in care a avut loc operatiunea sau, dupa caz, pro rata lunara ori trimestriala. Diferentele astfel stabilite vor fi achitate in termenele prevazute de normele procedurale in vigoare;
    c) daca importurile respective sunt destinate realizarii de operatiuni care nu dau drept de deducere, vor stabili taxa datorata bugetului de stat, care va fi achitata in termenele prevazute de normele procedurale in vigoare;
    d) pentru neplata in termenul stabilit de lege a sumelor constatate la lit. b) si c) se datoreaza majorari, penalitati si/sau dobanzi de intarziere, dupa caz, calculate conform normelor procedurale in vigoare. Sumele respective nu se includ in deconturile privind taxa pe valoarea adaugata.
    Art. 9
    (1) In situatia in care organele de control constata nerespectarea destinatiei prevazute de lege pentru bunurile importate, acestea vor retine originalul certificatului de exonerare a platii taxei pe valoarea adaugata, pe care il vor transmite emitentului in vederea anularii. O noua cerere de exonerare a platii taxei pe valoarea adaugata la organele vamale nu poate fi aprobata timp de 12 luni de la data anularii.
    (2) Organele fiscale teritoriale vor lua masuri de evidenta nominala a aprobarilor date si de verificare a reflectarii corespunzatoare in deconturile de taxa pe valoarea adaugata a operatiunilor de import efectuate in conditiile prezentelor norme.
    Art. 10
    Anexele nr. 1 - 3*) fac parte integranta din prezentele norme.
------------
    *) Anexele nr. 1 - 3 sunt reproduse in facsimil.

    ANEXA 1
    la norme

                                   LISTA
cuprinzand materiile prime si materialele consumabile care nu se produc sau sunt deficitare in tara, pentru care nu se face plata efectiva a taxei pe valoarea adaugata la organele vamale, conform art. 157 alin. (3) lit. b) din Legea nr. 571/2003 privind Codul fiscal

 ______________________________________________________________________________
|Nr. |            Denumirea categoriei de produse             |     Pozitia    |
|crt.|                                                        |     tarifara   |
|____|________________________________________________________|________________|
|  1 | - Sperma de bovine                                     |     0511.10.00 |
|____|________________________________________________________|________________|
|  2 | - Destinati insamantarii                               |     0701.10.00 |
|____|________________________________________________________|________________|
|  3 | --- Altele (Ciuin)                                     | ex. 0714.90.90 |
|____|________________________________________________________|________________|
|  4 | -- Nemacinat si nepulverizat                           |     0904.11.00 |
|____|________________________________________________________|________________|
|  5 | -- Macinat sau pulverizat                              |     0904.12.00 |
|____|________________________________________________________|________________|
|  6 | Vanilie                                                |     0905.00.00 |
|____|________________________________________________________|________________|
|  7 | Scortisoara si flori de scortisoara                    |           0906 |
|____|________________________________________________________|________________|
|  8 | Cuisoare (fructe intregi, cuisoare si codite)          |     0907.00.00 |
|____|________________________________________________________|________________|
|  9 | Nucsoara, mirodenie din coaja uscata a nucsoarei si    |           0908 |
|    | cardamom                                               |                |
|____|________________________________________________________|________________|
| 10 | Seminte de anason, de badian, de marar, de coriandru,  |           0909 |
|    | de chimen sau de chimion; bace de ienupar              |                |
|____|________________________________________________________|________________|
| 11 | Ghimbir, sofran, curcuma, cimbru, frunze de dafin,     |           0910 |
|    | curry si alte mirodenii                                |                |
|____|________________________________________________________|________________|
| 12 | --- Grau comun si meslin, destinate insamantarii       |     1001.90.91 |
|____|________________________________________________________|________________|
| 13 | -- Destinat insamantarii                               |     1006.10.10 |
|____|________________________________________________________|________________|
| 14 | Malt, chiar prajit                                     |           1107 |
|____|________________________________________________________|________________|
| 15 | - Destinate insamantarii                               |     1201.00.10 |
|____|________________________________________________________|________________|
| 16 | - Destinate insamantarii                               |     1204.00.10 |
|____|________________________________________________________|________________|
| 17 | -- Destinate insamantarii                              |     1205.10.10 |
|____|________________________________________________________|________________|
| 18 | ---- Seminte de canepa                                 |     1207.99.91 |
|____|________________________________________________________|________________|
| 19 | -- De lucerna                                          |     1209.21.00 |
|____|________________________________________________________|________________|
| 20 | -- De trifoi (Trifolium spp)                           |        1209.22 |
|____|________________________________________________________|________________|
| 21 | -- Agar-Agar                                           |     1302.31.00 |
|____|________________________________________________________|________________|
| 22 | ----- De floarea-soarelui (ulei brut)                  | ex. 1512.11.91 |
|____|________________________________________________________|________________|
| 23 | Ulei de cocos (ulei de copra), de samburi de palmier   |           1513 |
|    | sau de babassu si fractiunile lor, chiar rafinate, dar |                |
|    | nemodificate chimic                                    |                |
|____|________________________________________________________|________________|
| 24 | Cacao boabe si sparturi de boabe de cacao, crude sau   |     1801.00.00 |
|    | prajite                                                |                |
|____|________________________________________________________|________________|
| 25 | Coji, pelicule (pielite) si alte resturi, de cacao     |     1802.00.00 |
|____|________________________________________________________|________________|
| 26 | Pasta de cacao, chiar degresata                        |           1803 |
|____|________________________________________________________|________________|
| 27 | Unt, grasime si ulei, de cacao                         |     1804.00.00 |
|____|________________________________________________________|________________|
| 28 | Pudra de cacao, fara adaos de zahar sau alti           |     1805.00.00 |
|    | indulcitori                                            |                |
|____|________________________________________________________|________________|
| 29 | ---- Altele                                            |     2009.11.99 |
|____|________________________________________________________|________________|
| 30 | ---- Altele                                            |     2009.29.99 |
|____|________________________________________________________|________________|
| 31 | ------ Suc de cirese sau de visine                     |     2009.80.96 |
|____|________________________________________________________|________________|
| 32 | ------- Amestecuri de sucuri de fructe tropicale       |     2009.90.97 |
|____|________________________________________________________|________________|
| 33 | - Concentrate de proteine si substante proteice        |        2106.10 |
|    | texturate                                              |                |
|____|________________________________________________________|________________|
| 34 | - Faina, pudra si aglomerate sub forma de pelete,      |     2301.20.00 |
|    | din peste sau crustacee, din moluste sau din alte      |                |
|    | nevertebrate acvatice                                  |                |
|____|________________________________________________________|________________|
| 35 | Turte si alte reziduuri solide, chiar macinate sau     |     2304.00.00 |
|    | aglomerate sub forma de pelete, rezultate din extractia|                |
|    | uleiului de soia                                       |                |
|____|________________________________________________________|________________|
| 36 | ----- Care nu contin amidon sau fecule, glucoza sau    | ex. 2309.90.70 |
|    | sirop de glucoza, maltodextrine sau sirop de           |                |
|    | maltodextrine si care contin produse lactate           |                |
|    | (lapte furajer)                                        |                |
|____|________________________________________________________|________________|
| 37 | -- Altele, inclusiv preamestecuri (premixuri)          |de la 2309.90.31|
|    |                                                        |   la 2309.90.70|
|____|________________________________________________________|________________|
| 38 | - Sulf brut si sulf nerafinat                          |     2503.00.10 |
|____|________________________________________________________|________________|
| 39 | Caolin si alte argile caolinice, chiar calcinate       |        2507.00 |
|____|________________________________________________________|________________|
| 40 | - Argile refractare                                    |     2508.30.00 |
|____|________________________________________________________|________________|
| 41 | Fosfati de calciu naturali, fosfati aluminocalcici     |           2510 |
|    | naturali si creta fosfatica                            |                |
|____|________________________________________________________|________________|
| 42 | Faina silicioasa fosila (de exemplu kieselgur, tripolit|     2512.00.00 |
|    | si diatomit) si alte pamanturi silicioase similare,    |                |
|    | chiar calcinate, cu o densitate aparenta de maximum 1  |                |
|____|________________________________________________________|________________|
| 43 | - Carbonat de magneziu natural (magnezita)             |     2519.10.00 |
|____|________________________________________________________|________________|
| 44 | --- Oxid de magneziu, altul decat carbonatul natural   | ex. 2519.90.10 |
|    | de magneziu (magnezita) calcinat (magnezita            |                |
|    | electrotopita)                                         |                |
|____|________________________________________________________|________________|
| 45 | -- Magnezie calcinata total (sinterizata)              |     2519.90.30 |
|____|________________________________________________________|________________|
| 46 | -- Altele                                              |     2519.90.90 |
|____|________________________________________________________|________________|
| 47 | - Sub forma de fibre, fulgi sau pulbere                |     2524.00.30 |
|____|________________________________________________________|________________|
| 48 | - Altele                                               |     2524.00.80 |
|____|________________________________________________________|________________|
| 49 | - Feldspat                                             |     2529.10.00 |
|____|________________________________________________________|________________|
| 50 | -- Cu maximum 97% din greutate fluorura de calciu      |     2529.21.00 |
|____|________________________________________________________|________________|
| 51 | Minereuri de fier si concentratele lor, inclusiv       |           2601 |
|    | piritele de fier prajite (cenusa de pirite)            |                |
|____|________________________________________________________|________________|
| 52 | Minereuri de mangan si concentratele lor, inclusiv     |     2602.00.00 |
|    | minereuri de mangan feruginoase si concentratele lor   |                |
|    | cu un continut minim de mangan de 20% din greutatea    |                |
|    | produsului uscat                                       |                |
|____|________________________________________________________|________________|
| 53 | Minereuri de cupru si concentratele lor                |     2603.00.00 |
|____|________________________________________________________|________________|
| 54 | Minereuri de aluminiu si concentratele lor             |     2606.00.00 |
|____|________________________________________________________|________________|
| 55 | - Minereuri de plumb si concentratele lor (concentrate | ex. 2607.00.00 |
|    | colective de plumb si zinc)                            |                |
|____|________________________________________________________|________________|
| 56 | Minereuri de zinc si concentratele lor                 |     2608.00.00 |
|____|________________________________________________________|________________|
| 57 | Minereuri de crom si concentratele lor                 |     2610.00.00 |
|____|________________________________________________________|________________|
| 58 | Minereuri de titan si concentratele lor                |        2614.00 |
|____|________________________________________________________|________________|
| 59 | - Minereuri de zirconiu si concentratele lor           |     2615.10.00 |
|____|________________________________________________________|________________|
| 60 | - Altele                                               |     2616.90.00 |
|____|________________________________________________________|________________|
| 61 | Huila; brichete si combustibili solizi in forme        |           2701 |
|    | similare obtinuti din huila                            |                |
|____|________________________________________________________|________________|
| 62 | -- Altele                                              |     2704.00.19 |
|____|________________________________________________________|________________|
| 63 | - Altele                                               |     2704.00.90 |
|____|________________________________________________________|________________|
| 64 | - Smoala                                               |     2708.10.00 |
|____|________________________________________________________|________________|
| 65 | Uleiuri brute din petrol sau din minerale bituminoase  |        2709.00 |
|____|________________________________________________________|________________|
| 66 | ------ Cu un continut de sulf peste 1% in greutate,    |     2710.19.63 |
|    | dar de maximum 2%                                      |                |
|____|________________________________________________________|________________|
| 67 | Cu un continut de sulf peste 2% in greutate, dar de    |     2710.19.65 |
|    | maximum 2.8%                                           |                |
|____|________________________________________________________|________________|
| 68 | -- Gaz natural                                         |     2711.11.00 |
|____|________________________________________________________|________________|
| 69 | --- Etilena, propilena, butilena si butadiena          | ex. 2711.14.00 |
|    | (fractie C-4)                                          |                |
|____|________________________________________________________|________________|
| 70 | --- Altele (fractie C-4)                               | ex. 2711.19.00 |
|____|________________________________________________________|________________|
| 71 | -- Gaz natural                                         |     2711.21.00 |
|____|________________________________________________________|________________|
| 72 | - Bitum de petrol                                      |     2713.20.00 |
|____|________________________________________________________|________________|
| 73 | -- Altele                                              |     2804.69.00 |
|____|________________________________________________________|________________|
| 74 | --- Altele                                             |     2811.19.80 |
|____|________________________________________________________|________________|
| 75 | --- Trioxid de sulf (anhidrida sulfurica); trioxid de  |     2811.29.10 |
|    | arsen (anhidrida arsenica)                             |                |
|____|________________________________________________________|________________|
| 76 | -- In solutie apoasa (lesie de potasa caustica)        |     2815.20.90 |
|____|________________________________________________________|________________|
| 77 | Oxid de zinc; peroxid de zinc                          |     2817.00.00 |
|____|________________________________________________________|________________|
| 78 | -- Alb, roz sau rubiniu, cu un continut de oxid de     |                |
|    | aluminiu peste 97,5% in greutate                       |     2818.10.10 |
|____|________________________________________________________|________________|
| 79 | -- Altele                                              |     2818.10.90 |
|____|________________________________________________________|________________|
| 80 | - Oxid de aluminiu, altul decat corindonul artificial  |     2818.20.00 |
|____|________________________________________________________|________________|
| 81 | - Trioxid de crom                                      |     2819.10.00 |
|____|________________________________________________________|________________|
| 82 | - Oxizi si hidroxizi de fier                           |     2821.10.00 |
|____|________________________________________________________|________________|
| 83 | Oxizi si hidroxizi de cobalt; oxizi de cobalt          |     2822.00.00 |
|    | comerciali                                             |                |
|____|________________________________________________________|________________|
| 84 | Oxizi de titan                                         |     2823.00.00 |
|____|________________________________________________________|________________|
| 85 | -- Oxizi de staniu                                     |     2825.90.30 |
|____|________________________________________________________|________________|
| 86 | -- De amoniu sau de sodiu                              |     2826.11.00 |
|____|________________________________________________________|________________|
| 87 | -- De aluminiu                                         |     2826.12.00 |
|____|________________________________________________________|________________|
| 88 | --- Altele (fluoruri de calciu)                        | ex. 2826.19.00 |
|____|________________________________________________________|________________|
| 89 | - Hexafluoroaluminat de sodiu (criolit sintetic)       |     2826.30.00 |
|____|________________________________________________________|________________|
| 90 | -- De aluminiu                                         |     2827.32.00 |
|____|________________________________________________________|________________|
| 91 | --- Altele                                             |     2827.39.80 |
|____|________________________________________________________|________________|
| 92 | - De sodiu                                             |     2831.10.00 |
|____|________________________________________________________|________________|
| 93 | -- Sulfat de disodiu                                   |     2833.11.00 |
|____|________________________________________________________|________________|
| 94 | -- De cupru                                            |     2833.25.00 |
|____|________________________________________________________|________________|
| 95 | --- De fier                                            |     2833.29.50 |
|____|________________________________________________________|________________|
| 96 | -- De trisodiu                                         |     2835.23.00 |
|____|________________________________________________________|________________|
| 97 | --- Cu un continut de fluor sub 0.005% din greutatea   |     2835.26.10 |
|    | produsului anhidru, in stare uscata                    |                |
|____|________________________________________________________|________________|
| 98 | -- Altele                                              |     2835.39.00 |
|____|________________________________________________________|________________|
| 99 | - De potasiu                                           |     2839.20.00 |
|____|________________________________________________________|________________|
|100 | - Alti cromati si dicromati; percromati                |     2841.50.00 |
|____|________________________________________________________|________________|
|101 | - Saruri simple, duble sau complexe ale acizilor       |     2842.90.10 |
|    | seleniului sau telurului                               |                |
|____|________________________________________________________|________________|
|102 | - Stiren                                               |     2902.50.00 |
|____|________________________________________________________|________________|
|103 | -- Clorura de vinil (cloretilena)                      |     2903.21.00 |
|____|________________________________________________________|________________|
|104 | -- Fluoruri si ioduri                                  |     2903.30.80 |
|____|________________________________________________________|________________|
|105 | -- Manitol                                             |     2905.43.00 |
|____|________________________________________________________|________________|
|106 | -- Glicerina                                           |     2905.45.00 |
|____|________________________________________________________|________________|
|107 | -- Hidrochinona si sarurile ei                         |     2907.22.00 |
|____|________________________________________________________|________________|
|108 | -- Acetat de etil                                      |     2915.31.00 |
|____|________________________________________________________|________________|
|109 | -- Acetat de vinil                                     |     2915.32.00 |
|____|________________________________________________________|________________|
|110 | -- Acid metacrilic si sarurile lui                     |     2916.13.00 |
|____|________________________________________________________|________________|
|111 | -- Tereftalat de dimetil                               |     2917.37.00 |
|____|________________________________________________________|________________|
|112 | -- Acid lactic, sarurile si esterii lui                |     2918.11.00 |
|____|________________________________________________________|________________|
|113 | -- Acid tartric                                        |     2918.12.00 |
|____|________________________________________________________|________________|
|114 | -- Acid citric                                         |     2918.14.00 |
|____|________________________________________________________|________________|
|115 | -- Dicamba (ISO)                                       |     2918.90.20 |
|____|________________________________________________________|________________|
|116 | ---- Altele (etambutanol)                              | ex. 2922.19.80 |
|____|________________________________________________________|________________|
|117 | -- Lizina si esterii ei; sarurile lor                  |     2922.41.00 |
|____|________________________________________________________|________________|
|118 | ---- Altele (acid fenilantranilic)                     | ex. 2922.49.95 |
|____|________________________________________________________|________________|
|119 | - Colina si sarurile acesteia                          |     2923.10.00 |
|____|________________________________________________________|________________|
|120 | -- Zaharina si sarurile ei                             |     2925.11.00 |
|____|________________________________________________________|________________|
|121 | --- Altele (acetonitril)                               | ex. 2926.90.95 |
|____|________________________________________________________|________________|
|122 | --- Metionina (DCI) (pentru uz furajer)                | ex. 2930.40.10 |
|____|________________________________________________________|________________|
|123 | --- Cisteina si cistina (cistina pentru uz furajer)    | ex. 2930.90.13 |
|____|________________________________________________________|________________|
|124 | --- Altele (TDDM)                                      | ex. 2930.90.70 |
|____|________________________________________________________|________________|
|125 | ---- Altele (analgin, metamizol sodiu)                 | ex. 2933.11.90 |
|____|________________________________________________________|________________|
|126 | ---- Altele (metronidazol)                             | ex. 2933.29.90 |
|____|________________________________________________________|________________|
|127 | ---- Altele (cloropiramina HCL, bisacodil)             | ex. 2933.39.99 |
|____|________________________________________________________|________________|
|128 | ---- Altele (2-hidroxichinoleina)                      | ex. 2933.49.90 |
|____|________________________________________________________|________________|
|129 | --- Fenobarbital (DCI) si sarurile lui                 |     2933.53.10 |
|____|________________________________________________________|________________|
|130 | ---- Altele (dipiridamol, hidroxizin HCL)              | ex. 2933.59.95 |
|____|________________________________________________________|________________|
|131 | --- Alte lactame (2- pirolidona)                       | ex. 2933.79.00 |
|____|________________________________________________________|________________|
|132 | ---- Altele (acid nalidixic, pirazinamida, indometacin,| ex. 2933.99.90 |
|    | captopril, triptofan pentru uz furajer)                |                |
|____|________________________________________________________|________________|
|133 | - Altele (cloramina B, sulfametoxazol, sulfonilamida,  | ex. 2935.00.90 |
|    | tolbutamid, paratoluen sulfonamida)                    |                |
|____|________________________________________________________|________________|
|134 | --- Vitamina A si derivatii ei (pentru uz furajer)     | ex. 2936.21.00 |
|____|________________________________________________________|________________|
|135 | --- Vitamina B1 si derivatii ei (pentru uz furajer)    | ex. 2936.22.00 |
|____|________________________________________________________|________________|
|136 | --- Vitamina B2 si derivatii ei (pentru uz furajer)    | ex. 2936.23.00 |
|____|________________________________________________________|________________|
|137 | --- Acidul D- sau DL- pantotenic (Vitamina B3 sau B5)  | ex. 2936.24.00 |
|    | si derivatii lor (pentru uz furajer)                   |                |
|____|________________________________________________________|________________|
|138 | --- Vitamina B6 si derivatii ei (pentru uz furajer)    | ex. 2936.25.00 |
|____|________________________________________________________|________________|
|139 | --- Vitamina B12 si derivatii ei (pentru uz furajer)   | ex. 2936.26.00 |
|____|________________________________________________________|________________|
|140 | --- Vitamina C si derivatii ei (pentru uz furajer)     | ex. 2936.27.00 |
|____|________________________________________________________|________________|
|141 | --- Vitamina E si derivatii ei (pentru uz furajer)     | ex. 2936.28.00 |
|____|________________________________________________________|________________|
|142 | ---- Vitamina B9 si derivatii ei (pentru uz furajer)   | ex. 2936.29.10 |
|____|________________________________________________________|________________|
|143 | ---- Vitamina H si derivatii ei (pentru uz furajer)    | ex. 2936.29.30 |
|____|________________________________________________________|________________|
|144 | -- Amestecuri de vitamine, chiar in solutie            |     2936.90.90 |
|____|________________________________________________________|________________|
|145 | - Hormoni, prostaglandine, tromboxani si leucotiene,   |       ex. 2937 |
|    | naturali sau reprodusi prin sinteza; derivatii si      |                |
|    | analogii structurali ai lor, inclusiv polipeptidele cu |                |
|    | catena modificata, utilizati in principal ca hormoni   |                |
|    | (pentru uz veterinar)                                  |                |
|____|________________________________________________________|________________|
|146 | - Antibiotice (pentru uz veterinar)                    |       ex. 2941 |
|____|________________________________________________________|________________|
|147 | -- Antiseruri                                          |     3002.10.10 |
|____|________________________________________________________|________________|
|148 | - Superfosfati                                         |        3103.10 |
|____|________________________________________________________|________________|
|149 | - Clorura de potasiu                                   |        3104.20 |
|____|________________________________________________________|________________|
|150 | - Sulfat de potasiu                                    |     3104.30.00 |
|____|________________________________________________________|________________|
|151 | -- Coloranti dispersati si preparate bazate pe astfel  |     3204.11.00 |
|    | de coloranti                                           |                |
|____|________________________________________________________|________________|
|152 | -- Coloranti directi si preparate bazate pe astfel de  |     3204.14.00 |
|    | coloranti                                              |                |
|____|________________________________________________________|________________|
|153 | -- Coloranti de cada (inclusiv cei utilizabili in      |     3204.15.00 |
|    | aceasta stare, ca pigmenti) si preparate bazate pe     |                |
|    | astfel de coloranti                                    |                |
|____|________________________________________________________|________________|
|154 | -- Coloranti reactivi si preparate bazate pe astfel de |     3204.16.00 |
|    | coloranti                                              |                |
|____|________________________________________________________|________________|
|155 | -- Coloranti - pigment si preparate bazate pe astfel   |     3204.17.00 |
|    | de coloranti                                           |                |
|____|________________________________________________________|________________|
|156 | -- Altele, inclusiv amestecurile de 2 sau mai multe    |     3204.19.00 |
|    | substante colorante de la subpozitiile 3204.11 pana    |                |
|    | la 3204.19                                             |                |
|____|________________________________________________________|________________|
|157 | -- Care contin minimum 80% dioxid de titan din         |     3206.11.00 |
|    | greutatea produsului uscat                             |                |
|____|________________________________________________________|________________|
|158 | - Pigmenti si preparate bazate pe compusi ai cadmiului |     3206.30.00 |
|____|________________________________________________________|________________|
|159 | - Produse anorganice de tipul celor utilizate ca       |     3206.50.00 |
|    | luminofori                                             |                |
|____|________________________________________________________|________________|
|160 | - Pigmenti, opacifianti, culori preparate si preparate |     3207.10.00 |
|    | similare                                               |                |
|____|________________________________________________________|________________|
|161 | -- Altele                                              |     3207.20.90 |
|____|________________________________________________________|________________|
|162 | - Produse lichide pentru obtinerea luciului si         |     3207.30.00 |
|    | preparate similare                                     |                |
|____|________________________________________________________|________________|
|163 | -- Sticla numita "sticla email"                        |     3207.40.10 |
|____|________________________________________________________|________________|
|164 | -- Altele                                              |     3208.10.90 |
|____|________________________________________________________|________________|
|165 | - Pe baza de polimeri acrilici sau vinilici            |        3208.20 |
|____|________________________________________________________|________________|
|166 | --- Pe baza de polimeri sintetici                      |     3208.90.91 |
|____|________________________________________________________|________________|
|167 | --- Pe baza de polimeri naturali modificati            |     3208.90.99 |
|____|________________________________________________________|________________|
|168 | - Pe baza de polimeri acrilici sau vinilici            |     3209.10.00 |
|____|________________________________________________________|________________|
|169 | -- Altele (lacuri si vopsele pe baza de produse de     | ex. 3209.90.00 |
|    | copolimerizare ale butadienei si stirenului)           |                |
|____|________________________________________________________|________________|
|170 | --- Altele (furnire sintetice)                         | ex. 3212.10.90 |
|____|________________________________________________________|________________|
|171 | -- Cerneluri de scris si de desen                      |     3215.90.10 |
|____|________________________________________________________|________________|
|172 | ---- Altele (agenti organici de suprafata, altii decat | ex. 3402.11.90 |
|    | sapunurile)                                            |                |
|____|________________________________________________________|________________|
|173 | -- Preparate tensioactive                              |     3402.20.20 |
|____|________________________________________________________|________________|
|174 | -- Preparate tensioactive                              |     3402.90.10 |
|____|________________________________________________________|________________|
|175 | ---- Preparate pentru lubrifierea masinilor,           |     3403.19.91 |
|    | aparatelor si vehiculelor                              |                |
|____|________________________________________________________|________________|
|176 | - Din poli(oxietilena) (polietilenglicoli)             | ex. 3404.20.00 |
|____|________________________________________________________|________________|
|177 | --- Altele (utilizate in industria constructiilor de   | ex. 3404.90.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|178 | -- Materiale de lustruit si preparate similare pentru  | ex. 3405.30.00 |
|    | caroserii, altele decat cele pentru lustruirea         |                |
|    | metalelor (utilizate in industria constructiilor de    |                |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|179 | --- Adezivi pe baza de polimeri de la pozitiile        | ex. 3506.91.00 |
|    | tarifare 39.01 pana la 39.13 sau pe baza de cauciuc    |                |
|    | (adezivi de topire): tivomelt, citaex Q, technomelt Q, |                |
|    | ipacolan S39, ipacolan SM5/1)                          |                |
|____|________________________________________________________|________________|
|180 | Insecticide, rodenticide, fungicide, ierbicide,        |           3808 |
|    | inhibitori de germinare si regulatori de crestere      |                |
|    | pentru plante, dezinfectanti si produse similare,      |                |
|    | prezentate in forme sau ambalaje pentru vanzarea cu    |                |
|    | amanuntul sau ca preparate sau ca articole (de exemplu |                |
|    | panglici, mese si lumanari cu sulf si hartie speciala  |                |
|    | contra mustelor)                                       |                |
|____|________________________________________________________|________________|
|181 | -- De felul celor folosite in industria textila sau in |     3809.91.00 |
|    | industrii similare                                     |                |
|____|________________________________________________________|________________|
|182 | -- De felul celor folosite in industria pielariei sau  |     3809.93.00 |
|    | in industrii similare                                  |                |
|____|________________________________________________________|________________|
|183 | --- Pe baza de plumb tetraetil                         |     3811.11.10 |
|____|________________________________________________________|________________|
|184 | - Preparate numite "acceleratori de vulcanizare"       |     3812.10.00 |
|____|________________________________________________________|________________|
|185 | -- Altele (amestecuri de acetona, acetat de metil si   | ex. 3814.00.90 |
|    | alcool metilic)                                        |                |
|____|________________________________________________________|________________|
|186 | --- Altele (utilizate in industria constructiilor de   | ex. 3815.90.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|187 | Cimenturi, mortare, betoane si compozitii similare     |     3816.00.00 |
|    | refractare, altele decat produsele de la pozitia 38.01 |                |
|____|________________________________________________________|________________|
|188 | --- Acizi grasi distilati                              |     3823.19.10 |
|____|________________________________________________________|________________|
|189 | --- Produse auxiliare de felul celor utilizate in      |     3824.90.65 |
|    | turnatorie (altele decat cele mentionate la subpozitia |                |
|    | 3824.10.00)                                            |                |
|____|________________________________________________________|________________|
|190 | ----- Altele (spumant de flotatie, masa ceramica pentru| ex. 3824.90.99 |
|    | presare izostatica, masa caolinara)                    |                |
|____|________________________________________________________|________________|
|191 | -- Altele                                              |     3901.20.90 |
|____|________________________________________________________|________________|
|192 | - Copolimeri de etilena si acetat de vinil             |     3901.30.00 |
|____|________________________________________________________|________________|
|193 | - Copolimeri de propilena                              |     3902.30.00 |
|____|________________________________________________________|________________|
|194 | -- Expandabil                                          |     3903.11.00 |
|____|________________________________________________________|________________|
|195 | -- Altele                                              |     3903.19.00 |
|____|________________________________________________________|________________|
|196 | - Copolimeri de acrilonitril - butadien - stiren (ABS) |     3903.30.00 |
|____|________________________________________________________|________________|
|197 | - Poli(metacrilat de metil)                            |     3906.10.00 |
|____|________________________________________________________|________________|
|198 | - Poliacetali                                          |     3907.10.00 |
|____|________________________________________________________|________________|
|199 | - Rasini epoxidice                                     |     3907.30.00 |
|____|________________________________________________________|________________|
|200 | -- Cu indice de vascozitate cu minimum 78 ml/g         |     3907.60.20 |
|____|________________________________________________________|________________|
|201 | -- Altele                                              |     3907.60.80 |
|____|________________________________________________________|________________|
|202 | - Poliamida-6, -11, -12, -6,6, - 6,9, -6,10 sau -6,12  |     3908.10.00 |
|____|________________________________________________________|________________|
|203 | - Rasini fenolice                                      |     3909.40.00 |
|____|________________________________________________________|________________|
|204 | -- Poliuretani de 2,2'(- tert -butilimino) dietanol si |     3909.50.10 |
|    | de diisocianat de 4,4'- metilendiciclohexil, sub forma |                |
|    | solutie in N,N - dimetilacetamida continand in greutate|                |
|    | minimum 50% polimer                                    |                |
|____|________________________________________________________|________________|
|205 | Siliconi sub forme primare                             |     3910.00.00 |
|____|________________________________________________________|________________|
|206 | ---- Altele (folii cant autoadezive - furnire          | ex. 3919.90.90 |
|    | sintetice)                                             |                |
|____|________________________________________________________|________________|
|207 | -- Din poli(butiral de vinil)                          |     3920.91.00 |
|____|________________________________________________________|________________|
|208 | --- Din polimeri de clorura de vinil (folii pentru     | ex. 3921.12.00 |
|    | canturi si profil PVC)                                 |                |
|____|________________________________________________________|________________|
|209 | ----- Sub presiune inalta, cu suprafete decorative pe  |     3921.90.41 |
|    | o fata sau pe ambele fete                              |                |
|____|________________________________________________________|________________|
|210 | --- Cu capacitate de peste 2 l (utilizate in industria | ex. 3923.30.90 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|211 | ----- Altele (utilizate in industria constructiilor de | ex. 3926.90.99 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|212 | Cauciuc natural, balata, gutaperca, guayul, chicle si  |           4001 |
|    | gume naturale similare, sub forma primara sau in placi,|                |
|    | folii sau benzi                                        |                |
|____|________________________________________________________|________________|
|213 | -- Latex                                               |     4002.11.00 |
|____|________________________________________________________|________________|
|214 | - Cauciuc butadienic (BR)                              |     4002.20.00 |
|____|________________________________________________________|________________|
|215 | -- Cauciuc izobuten-izoprenic (butilcauciuc) (IIR)     |     4002.31.00 |
|____|________________________________________________________|________________|
|216 | - Fire si corzi din cauciuc vulcanizat (fire din       | ex. 4007.00.00 |
|    | cauciuc vulcanizat)                                    |                |
|____|________________________________________________________|________________|
|217 | --- Fara accesorii (utilizate in industria             | ex. 4009.11.00 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|218 | --- Fara accesorii (utilizate in industria             | ex. 4009.41.00 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|219 | --- Altele (utilizate in industria constructiilor      | ex. 4010.39.00 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|220 | ---- Altele (utilizate in industria constructiilor     | ex. 4016.93.90 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|221 | ------- Altele (utilizate in industria constructiilor  | ex. 4016.99.58 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|222 | ---- Piei finite, intregi, de bovine (inclusiv de      | ex. 4107.19.10 |
|    | bivoli), cu o suprafata unitara de maximum 2,6 mp      |                |
|    | (picioare^2) (mai mari de 1 mp)                        |                |
|____|________________________________________________________|________________|
|223 | Lemn brut, chiar cojit, curatat de ramuri sau ecarisat |           4403 |
|____|________________________________________________________|________________|
|224 | -- Virola, Mahogany (Swietenia spp.), Imbuia si Balsa  |        4407.24 |
|____|________________________________________________________|________________|
|225 | -- Dark Red Meranti, Light Red Meranti si Meranti Bakau|        4407.25 |
|____|________________________________________________________|________________|
|226 | -- White Lauan, White Meranti, White Seraya, Yellow    |        4407.26 |
|    | Meranti si Alan                                        |                |
|____|________________________________________________________|________________|
|227 | -- Altele                                              |        4407.29 |
|____|________________________________________________________|________________|
|228 | ----- De lemn tropical                                 |     4407.99.96 |
|____|________________________________________________________|________________|
|229 | -- Dark Red Meranti, Light Red Meranti si Meranti Bakau|        4408.31 |
|____|________________________________________________________|________________|
|230 | --- Altele (White Lauan, Sipo, Limba, Okoume, Obeche,  |    ex. 4408.39 |
|    | Acaju de Africa, Sapelli, Virola, Mahogany (Swietenia  |                |
|    | spp.), Palisandru de Rio, Palisandru de Para si        |                |
|    | Palisandru de Rose)                                    |                |
|____|________________________________________________________|________________|
|231 | - Altele                                               |        4408.90 |
|____|________________________________________________________|________________|
|232 | --- Altele (hartii impregnate cu melamina)             | ex. 4811.59.00 |
|____|________________________________________________________|________________|
|233 | - Carton filtru si hartie filtru                       |     4823.20.00 |
|____|________________________________________________________|________________|
|234 | - Decalcomanii vitrifiabile                            |     4908.10.00 |
|____|________________________________________________________|________________|
|235 | - Lana cardata                                         |     5105.10.00 |
|____|________________________________________________________|________________|
|236 | -- Lana pieptanata in vrac                             |     5105.21.00 |
|____|________________________________________________________|________________|
|237 | -- Altele                                              |     5105.29.00 |
|____|________________________________________________________|________________|
|238 | Bumbac, necardat si nepieptanat                        |        5201.00 |
|____|________________________________________________________|________________|
|239 | Bumbac, cardat sau pieptanat                           |     5203.00.00 |
|____|________________________________________________________|________________|
|240 | - In brut sau topit                                    |     5301.10.00 |
|____|________________________________________________________|________________|
|241 | -- Zdrobit sau melitat                                 |     5301.21.00 |
|____|________________________________________________________|________________|
|242 | - Canepa bruta sau topita                              |     5302.10.00 |
|____|________________________________________________________|________________|
|243 | - Iuta si alte fibre textile liberiene, brute sau      |     5303.10.00 |
|    | topite                                                 |                |
|____|________________________________________________________|________________|
|244 | --- Din nailon sau din alte poliamide avand finetea    | ex. 5402.31.00 |
|    | firului simplu de maximum 50 tex (din PA 6,6 si        |                |
|    | PA 6, texturate)                                       |                |
|____|________________________________________________________|________________|
|245 | --- Din nailon sau din alte poliamide (din PA 6,6, si  | ex. 5402.41.00 |
|    | PA 6 netexturate)                                      |                |
|____|________________________________________________________|________________|
|246 | ---- Din elastomeri (lycra 15dtex, lycra 20dtex)       | ex. 5402.49.10 |
|____|________________________________________________________|________________|
|247 | -- Din filamente de viscoza, nerasucite sau avand      |     5403.31.00 |
|    | maximum 120 rasucituri/m                               |                |
|____|________________________________________________________|________________|
|248 | -- Din filamente de viscoza, avand peste 120 de        |     5403.32.00 |
|    | rasucituri/m                                           |                |
|____|________________________________________________________|________________|
|249 | -- Din acetat de celuloza                              |     5403.33.00 |
|____|________________________________________________________|________________|
|250 | --- Imprimate (electroplus)                            | ex. 5407.94.00 |
|____|________________________________________________________|________________|
|251 | - Acrilice sau modacrilice                             |     5501.30.00 |
|____|________________________________________________________|________________|
|252 | - Acrilice sau modacrilice                             |     5503.30.00 |
|____|________________________________________________________|________________|
|253 | - Din viscoza                                          |     5504.10.00 |
|____|________________________________________________________|________________|
|254 | - Acrilice sau modacrilice                             |     5506.30.00 |
|____|________________________________________________________|________________|
|255 | --- Imprimate (utilizate in industria constructiilor   | ex. 5516.24.00 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|256 | -- Fire "imbracate"                                    |     5606.00.91 |
|____|________________________________________________________|________________|
|257 | -- Din alte materiale textile (covoare si acoperitoare | ex. 5705.00.90 |
|    | de podea utilizate in industria constructiilor de      |                |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|258 | -- Catifele si plusuri de urzeala, taiate              |     5801.35.00 |
|____|________________________________________________________|________________|
|259 | --- Acoperite, imbracate sau stratificate (scai)       | ex. 5903.10.90 |
|____|________________________________________________________|________________|
|260 | --- Din diamante naturale sau sintetice, aglomerate    | ex. 6804.21.00 |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|261 | - Cu un continut in greutate peste 50% de Mg, Ca, sau  |     6902.10.00 |
|    | Cr, considerate izolat sau impreuna, exprimate ca MgO, |                |
|    | CaO sau Cr2O3                                          |                |
|____|________________________________________________________|________________|
|262 | -- Cu un continut de silice (SiO2) de minimum 93% din  |     6902.20.10 |
|    | greutate                                               |                |
|____|________________________________________________________|________________|
|263 | --- Altele                                             |     6902.20.99 |
|____|________________________________________________________|________________|
|264 | -- Cu un continut de alumina (Al2O3) sub 45% din       |     6903.20.10 |
|    | greutate                                               |                |
|____|________________________________________________________|________________|
|265 | -- Cu un continut de alumina (Al2O3) de minimum 45% din|     6903.20.90 |
|    | greutate                                               |                |
|____|________________________________________________________|________________|
|266 | -- Din alta sticla cu un coeficient de dilatare lineara|     7002.32.00 |
|    |                -6                                      |                |
|    | de maximum 5x10   per grad Kelvin intre 0 grade C si   |                |
|    | 300 grade C                                            |                |
|____|________________________________________________________|________________|
|267 | --- Altele (tuburi din sticla borosilicatica)          | ex. 7002.39.00 |
|____|________________________________________________________|________________|
|268 | -- Sticla optica                                       |     7004.20.10 |
|____|________________________________________________________|________________|
|269 | ----- De dimensiuni si forme care permit a fi folosite | ex. 7007.21.91 |
|    | pentru autovehicule si tractoare (utilizate in         |                |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|270 | -- Oglinzi retrovizoare pentru vehicule (utilizate in  | ex. 7009.10.00 |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|271 | - Pentru iluminat electric                             |     7011.10.00 |
|____|________________________________________________________|________________|
|272 | Feroaliaje                                             |           7202 |
|____|________________________________________________________|________________|
|273 | ----- Cu grosimea de maximum 130 mm                    |     7207.11.14 |
|____|________________________________________________________|________________|
|274 | ----- Laminate sau obtinute prin turnare continua      | ex. 7207.19.12 |
|    | (tagle pentru tevi rotunde din oteluri nealiate, cu un |                |
|    | continut de carbon sub 0.25%)                          |                |
|____|________________________________________________________|________________|
|275 | ---- Laminate sau obtinute prin turnare continua       | ex. 7207.20.52 |
|    | (tagle pentru tevi)                                    |                |
|____|________________________________________________________|________________|
|276 | -- Cu o grosime de minimum 3 mm dar sub 4.75 mm        |     7208.38.00 |
|____|________________________________________________________|________________|
|277 | Produse laminate plate, din fier sau din oteluri       |           7209 |
|    | nealiate, cu o latime de minimum 600 mm, laminate la   |                |
|    | rece, neplacate si neacoperite                         |                |
|____|________________________________________________________|________________|
|278 | -- Acoperite electrolitic cu zinc (utilizate in        | ex. 7210.30.00 |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|279 | --- Altele (utilizate in industria constructiilor de   | ex. 7210.49.00 |
|    | autoturisme                                            |                |
|____|________________________________________________________|________________|
|    | -- Altele (utilizate in industria constructiilor de    |    ex. 7210.90 |
|    | autoturisme                                            |                |
|____|________________________________________________________|________________|
|280 | ---- Cu o grosime de minimum 0.35 mm                   |     7211.23.30 |
|____|________________________________________________________|________________|
|281 | ---- Cu o grosime sub 0.35 mm                          |     7211.23.80 |
|____|________________________________________________________|________________|
|282 | -- Altfel acoperite cu zinc (utilizate in industria    | ex. 7212.30.00 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|283 | Oteluri inoxidabile in lingouri sau in alte forme      |           7218 |
|    | primare; semifabricate din oteluri inoxidabile         |                |
|____|________________________________________________________|________________|
|284 | -- Cu o grosime peste 10 mm                            |     7219.11.00 |
|____|________________________________________________________|________________|
|285 | -- Cu o grosime de minimum 4,75 mm, dar maximum 10 mm  |        7219.12 |
|____|________________________________________________________|________________|
|286 | -- Cu o grosime de minimum 3 mm, dar sub 4,75 mm       |        7219.13 |
|____|________________________________________________________|________________|
|287 | -- Cu o grosime sub 3 mm                               |        7219.14 |
|____|________________________________________________________|________________|
|288 | Produse laminate plate din oteluri inoxidabile, cu o   |           7220 |
|    | latime sub 600 mm                                      |                |
|____|________________________________________________________|________________|
|289 | Alte bare si tije din oteluri inoxidabile; profile din |           7222 |
|    | oteluri inoxidabile                                    |                |
|____|________________________________________________________|________________|
|290 | Sarme, din oteluri inoxidabile                         |        7223.00 |
|____|________________________________________________________|________________|
|291 | ------ Altele (tagle pentru tevi)                      | ex. 7224.90.38 |
|____|________________________________________________________|________________|
|292 | Produse laminate plate, din alte oteluri aliate, cu o  |           7225 |
|    | latime de minimum 600 mm                               |                |
|____|________________________________________________________|________________|
|293 | Produse laminate plate, din alte oteluri aliate, cu o  |           7226 |
|    | latime sub 600 mm                                      |                |
|____|________________________________________________________|________________|
|294 | Alte bare si tije, din alte oteluri aliate; profile din|           7228 |
|    | alte oteluri aliate; bare si tije tubulare, pentru     |                |
|    | foraj, din oteluri aliate sau nealiate                 |                |
|____|________________________________________________________|________________|
|295 | Sarme, din alte oteluri aliate                         |           7229 |
|____|________________________________________________________|________________|
|296 | ----- Altele (tevi din otel destinate executiei        | ex. 7304.31.99 |
|    | radiatoarelor de otel neelectrice)                     |                |
|____|________________________________________________________|________________|
|297 | ------- Altele (utilizate in industria constructiilor  | ex. 7318.15.90 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|298 | ------ De siguranta (utilizate in industria            | ex. 7318.16.50 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|299 | --- Altele (utilizate in industria constructiilor de   | ex. 7318.29.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|300 | --- Formate la cald (utilizate in industria            | ex. 7320.20.20 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|301 | ---- Altele (utilizate in industria constructiilor de  | ex. 7326.90.98 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|302 | -- Catozi si sectiuni de catozi                        |     7403.11.00 |
|____|________________________________________________________|________________|
|303 | Bare, tije si profile din cupru                        |           7407 |
|____|________________________________________________________|________________|
|304 | Sarma din cupru                                        |           7408 |
|____|________________________________________________________|________________|
|305 | -- Altele                                              |     7409.19.00 |
|____|________________________________________________________|________________|
|306 | - Nichel nealiat                                       |     7502.10.00 |
|____|________________________________________________________|________________|
|307 | ---- Autoadezive                                       |     7607.19.91 |
|____|________________________________________________________|________________|
|308 | --- Altele                                             |     7607.20.99 |
|____|________________________________________________________|________________|
|309 | - Praf de zinc                                         |     7903.10.00 |
|____|________________________________________________________|________________|
|310 | - Staniu nealiat                                       |     8001.10.00 |
|____|________________________________________________________|________________|
|311 | -- Continand minimum 99.8% magneziu in greutate        |     8104.11.00 |
|____|________________________________________________________|________________|
|312 | - Mate de cobalt si alte produse intermediare ale      |     8105.20.00 |
|    | metalurgiei cobaltului; cobalt sub forma bruta; pulberi|                |
|____|________________________________________________________|________________|
|313 | - Antimoniu (stibiu) sub forma bruta; pulberi          |     8110.10.00 |
|____|________________________________________________________|________________|
|314 | -- Mangan sub forma bruta; pulberi                     |     8111.00.11 |
|____|________________________________________________________|________________|
|315 | ----- Pentru prelucrarea metalelor (utilizate in       | ex. 8207.60.70 |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|316 | -- Placute detasabile (utilizate in industria          | ex. 8209.00.20 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|317 | -- Broaste, inchizatori si incuietori de tipul celor   | ex. 8301.20.00 |
|    | utilizate pentru autovehicule (utilizate in industria  |                |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|318 | -- Alte ornamente, podoabe, decoratiuni, imbinari      | ex. 8302.30.00 |
|    | metalice, articole de feronerie si articole similare   |                |
|    | pentru autovehicule (utilizate in industria de         |                |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|319 | ---- Destinate industriei de montaj: motocultoarelor de| ex. 8407.33.10 |
|    | la subpozitia 8701.10 si autovehiculelor de la         |                |
|    |                                (2)                     |                |
|    | pozitiile 87.03, 87.04 si 87.05   (utilizate in        |                |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|320 | ---- Destinate industriei de montaj: motocultoarelor de| ex. 8407.34.10 |
|    | la subpozitia 8701.10, autovehiculelor de la pozitia   |                |
|    | 87.03, autovehiculelor de la pozitia 87.04 cu motoare  |                |
|    | cu capacitatea cilindrica sub 2800 cm^3,               |                |
|    |                                    (2)                 |                |
|    | autovehiculelor de la pozitia 87.05   (utilizate in    |                |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|321 | --- Altele (utilizate in industria constructiilor de   | ex. 8409.99.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|322 | ---- Altele (utilizate in industria constructiilor de  | ex. 8412.31.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|323 | ---- Altele (utilizate in industria constructiilor de  | ex. 8413.30.99 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|324 | ------ Pompe hidraulice cu ulei (utilizate in industria| ex. 8413.60.41 |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|325 | --- Altele (utilizate in industria constructiilor de   |    ex. 8414.59 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|326 | ---- Altele (utilizate in industria constructiilor de  | ex. 8414.80.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|327 | -- De tipul celor utilizate pentru confortul           | ex. 8415.20.00 |
|    | persoanelor in autovehicule (utilizate in industria    |                |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|328 | --- Altele (utilizate in industria constructiilor de   | ex. 8415.90.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|329 | ---- Altele (utilizate in industria constructiilor de  | ex. 8419.89.98 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|330 | --- Altele (utilizate in industria constructiilor de   | ex. 8419.90.80 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|331 | ---- Altele (utilizate in industria constructiilor de  | ex. 8421.29.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|332 | ---- Altele (utilizate in industria constructiilor de  | ex. 8421.31.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|333 | ------ Prin procedee catalitice (utilizate in industria| ex. 8421.39.71 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|334 | --- Pentru turnare prin injectie sau prin comprimare   | ex. 8480.41.00 |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|335 | --- Altele (utilizate in industria constructiilor de   | ex. 8480.49.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|336 | ---- Altele (utilizate in industria constructiilor de  | ex. 8480.71.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|337 | --- Al caror cel mai mare diametru exterior este de    | ex. 8482.10.10 |
|    | maximum 30 mm (626ZZ-diametrul exterior 19 mm)         |                |
|____|________________________________________________________|________________|
|338 | --- Altele (6201FA227-diametrul exterior 32 mm;        | ex. 8482.10.90 |
|    | 6202 ZZYC3-diametrul exterior 35 mm; 6202 22 FA 227-   |                |
|    | diametrul exterior 35 mm; 6203 ZZYC3-diametrul exterior|                |
|    | 40 mm)                                                 |                |
|____|________________________________________________________|________________|
|339 | -- Rulmenti cu role cilindrice (utilizate in industria | ex. 8482.50.00 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|340 | -- Altele, inclusiv rulmentii combinati (utilizate in  | ex. 8482.80.00 |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|341 | ----- Altele (utilizate in industria constructiilor de | ex. 8483.10.57 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|342 | ----- Altele (utilizate in industria constructiilor de | ex. 8483.40.85 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|343 | ---- Altele (utilizate in industria constructiilor de  | ex. 8483.40.98 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|344 | ---- Altele (utilizate in industria constructiilor de  | ex. 8501.31.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|345 | ----- Care functioneaza cu electrolit lichid (utilizate| ex. 8507.10.81 |
|    | in industria constructiilor de autoturisme)            |                |
|____|________________________________________________________|________________|
|346 | --- Separatoare                                        |     8507.90.93 |
|____|________________________________________________________|________________|
|347 | --- Altele (utilizate in industria constructiilor de   | ex. 8511.30.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|348 | --- Altele (utilizate in industria constructiilor de   | ex. 8511.40.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|349 | --- Altele (utilizate in industria constructiilor de   | ex. 8511.50.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|350 | -- Parti (utilizate in industria constructiilor de     | ex. 8511.90.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|351 | -- Alte aparate de iluminat sau de semnalizare vizuala | ex. 8512.20.00 |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|352 | -- Aparate de semnalizare acustica (utilizate in       | ex. 8512.30.00 |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|353 | -- Stergatoare de parbriz, dispozitive antigivraj si   | ex. 8512.40.00 |
|    | dispozitive de dezaburire (utilizate in industria      |                |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|354 | -- Parti (utilizate in industria constructiilor de     | ex. 8512.90.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|355 | ----- Cu ventilator incorporat (utilizate in industria | ex. 8516.29.91 |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|356 | -- Pentru o intensitate de maximum 16 A                | ex. 8536.30.10 |
|____|________________________________________________________|________________|
|357 | --- Altele (utilizate in industria constructiilor de   | ex. 8536.49.00 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|358 | ---- Altele (utilizate in industria constructiilor de  | ex. 8536.50.80 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|359 | --- Panouri de comanda numerica ce incorporeaza o      | ex. 8537.10.10 |
|    | masina automata de prelucrare a informatiilor          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|360 | --- Emailate sau lacuite                               |     8544.11.10 |
|____|________________________________________________________|________________|
|361 |                                   (1)                  | ex. 8707.10.10 |
|    | --- Destinate industriei de montaj   (utilizate in     |                |
|    | industria constructiilor de autoturisme)               |                |
|____|________________________________________________________|________________|
|362 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.21.10 |
|    | autovehicule de la pozitia 87.03, autovehicule de la   |                |
|    | pozitia 87.04 cu motor cu piston cu aprindere prin     |                |
|    | compresie (diesel sau semidiesel), cu o capacitate     |                |
|    | cilindrica de maximum 2500 cm^3 sau avand motor cu     |                |
|    | piston cu aprindere prin scanteie, cu o capacitate     |                |
|    | cilindrica de maximum 2800 cm^3 si autovehicule de la  |                |
|    |              (1)                                       |                |
|    | pozitia 87.05   (utilizate in industria constructiilor |                |
|    | de automobile)                                         |                |
|____|________________________________________________________|________________|
|363 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.29.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston cu aprindere prin  |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (Alte parti caroserii utilizate in industria           |                |
|    | constructiilor de autoturisme)                         |                |
|____|________________________________________________________|________________|
|364 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.39.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston cu aprindere prin  |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|365 | --- Destinate industriei de montaj, pentru: | ex. 8708.40.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston cu aprindere prin  |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|366 | --- Destinate industriei de montaj, pentru: | ex. 8708.50.10 |
|    | autovehicule de la pozitia 87.03, autovehicule de la   |                |
|    | pozitia 87.04 cu motor cu piston cu aprindere prin     |                |
|    | compresie (diesel sau semidiesel), cu o capacitate     |                |
|    | cilindrica de maximum 2500 cm^3 sau avand motor cu     |                |
|    | piston cu aprindere prin scanteie, cu o capacitate     |                |
|    | cilindrica de maximum 2800 cm^3 si autovehicule de la  |                |
|    |              (1)                                       |                |
|    | pozitia 87.05   (utilizate in industria constructiilor |                |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|367 | --- Destinate industriei de montaj, pentru: | ex. 8708.60.10 |
|    | autovehicule de la pozitia 87.03, autovehicule de la   |                |
|    | pozitia 87.04 cu motor cu piston cu aprindere prin     |                |
|    | compresie (diesel sau semidiesel), cu o capacitate     |                |
|    | cilindrica de maximum 2500 cm^3 sau avand motor cu     |                |
|    | piston cu aprindere prin scanteie, cu o capacitate     |                |
|    | cilindrica de maximum 2800 cm^3 si autovehicule de la  |                |
|    |              (1)                                       |                |
|    | pozitia 87.05   (utilizate in industria constructiilor |                |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|368 | --- Destinate industriei de montaj, pentru: | ex. 8708.70.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston cu aprinde prin    |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|369 | --- Destinate industriei de montaj, pentru: | ex. 8708.80.10 |
|    | autovehicule de la pozitia 87.03, autovehicule de la   |                |
|    | pozitia 87.04 cu motor cu piston cu aprindere prin     |                |
|    | compresie (diesel sau semidiesel), cu o capacitate     |                |
|    | cilindrica de maximum 2500 cm^3 sau avand motor cu     |                |
|    | piston cu aprindere prin scanteie, cu o capacitate     |                |
|    | cilindrica de maximum 2800 cm^3 si autovehicule de la  |                |
|    |              (1)                                       |                |
|    | pozitia 87.05   (utilizate in industria constructiilor |                |
|    | de autoturisme)                                        |                |
|____|________________________________________________________|________________|
|370 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.91.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston, cu aprindere prin |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|371 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.92.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston, cu aprindere prin |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|372 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.93.10 |
|    | motocultoare de la subpozitia 8701.10, autovehicule de |                |
|    | la pozitia 87.03, autovehicule de la pozitia 87.04 cu  |                |
|    | motor cu piston cu aprindere prin compresie (diesel sau|                |
|    | semidiesel), cu o capacitate cilindrica de maximum     |                |
|    | 2500 cm^3 sau avand motor cu piston, cu aprindere prin |                |
|    | scanteie, cu o capacitate cilindrica de maximum        |                |
|    |                                              (1)       |                |
|    | 2800 cm^3 si autovehicule de la pozitia 87.05          |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|373 | ---- Destinate industriei de montaj, pentru:           | ex. 8708.94.10 |
|    | autovehicule de la pozitia 87.03, autovehicule de la   |                |
|    | pozitia 87.04 cu motor cu piston cu aprindere prin     |                |
|    | compresie (diesel sau semidiesel), cu o capacitate     |                |
|    | cilindrica de maximum 2500 cm^3 sau avand motor cu     |                |
|    | piston cu aprindere prin scanteie, cu o capacitate     |                |
|    | cilindrica de maximum 2800 cm^3 si autovehicule de la  |                |
|    |              (1)                                       |                |
|    | pozitia 87.05   (Coloane si cutii de directie)         |                |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|374 | ----- Perne de aer (airbags) cu sistem de umflare      | ex. 8708.99.11 |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|375 | ----- Altele (utilizate in industria constructiilor de | ex. 8708.99.19 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|376 | ------ Altele (utilizate in industria constructiilor de| ex. 8708.99.98 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|377 | ----- Indicatoare de viteza pentru vehicule terestre   | ex. 9029.20.31 |
|    | (utilizate in industria constructiilor de autoturisme) |                |
|____|________________________________________________________|________________|
|378 | ---- Altele (utilizate in industria constructiilor de  | ex. 9031.90.80 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|379 | ----- Altele (utilizate in industria constructiilor de | ex. 9032.89.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|380 | -- Altele (utilizate in industria constructiilor de    | ex. 9104.00.90 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|
|381 | ---- Altele (utilizate in industria constructiilor de  | ex. 9401.90.80 |
|    | autoturisme)                                           |                |
|____|________________________________________________________|________________|

    NOTA:
    1. Prin industria constructiilor de autoturisme se inteleg agentii economici care fabrica produse de la codurile 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32.
    2. Produsele "pentru uz furajer" vor avea inscrisa aceasta specificatie pe ambalaj si in fisa de calitate a produsului.
    3. Codul tarifar vamal de import al Romaniei este format din 8 cifre.
    In situatia in care coloana "pozitie tarifara" este inscris un cod format din 4 cifre (pozitie tarifara) sau 6 cifre (subpozitia tarifara) acesta cuprinde toate codurile tarifare aferente pozitiei sau subpozitiei.
    Cu prefixul "ex" au fost marcate situatiile in care din intregul cod tarifar este supusa prevederilor prezentului ordin numai grupa produselor denumite intre paranteze.

    ANEXA 2
    la norme

                                 CERERE
de exonerare de la plata in vama a taxei pe valoarea adaugata aferente importurilor, in baza prevederilor art. 157 alin. (3) din Legea nr. 571/2003 privind Codul fiscal

    1. Denumirea solicitantului ...............................................
    2. Localitatea ............................... str. ....................... nr. ........ judetul/sectorul ..........................................
    3. Codul fiscal al platitorului de T.V.A. .................................
    4. Organul fiscal la care este inregistrat platitorul de T.V.A.
       ........................................................................
    5. Cifra de afaceri anuala (mii lei): .....................................
       5.1. realizata in anul precedent (mii lei) .............................
       5.2. prevazuta pentru anul in curs (mii lei) ...........................
    6. Valoarea importului (mii lei) ..........................................
       din care:
       6.1. materii prime si materiale consumabile ............................
       6.2. se marcheaza cu "X"
                                                        _
       - masini industriale .......................... |_|
                                                        _
       - utilaje tehnologice.......................... |_|
                                                        _
       - instalatii................................... |_|
                                                        _
       - echipamente.................................. |_|
                                                        _
       - aparate de masura si control................. |_|
                                                        _
       - automatizari................................. |_|
                                                        _
       - masini agricole.............................. |_|
                                                        _
       - mijloace de transport........................ |_|

    7. Importul de materii prime si materiale consumabile, cuprinse la pct. 6.1:
       7.1. denumire si pozitie tarifara ......................................
       ........................................................................
       ........................................................................
       7.2. produse fabricate .................................................
       ........................................................................
       ........................................................................
    8. Date ale contractelor externe, comenzilor confirmate, facturilor externe pentru importurile cuprinse la pct. 6.2:
    nr. ........ data ......... furnizor extern ........... valoare ...........
    nr. ........ data ......... furnizor extern ........... valoare ...........
    nr. ........ data ......... furnizor extern ........... valoare ...........
    9. Anexam urmatoarele documente justificative: ............................
    ...........................................................................
    Numele si prenumele .................... Functia ........... data .........

            Semnatura si stampila
       (se semneaza de catre persoana
       care angajeaza legal solicitantul)

    ANEXA 3
    la norme

                        MINISTERUL FINANTELOR PUBLICE
                   DIRECTIA GENERALA A FINANTELOR PUBLICE
                        A JUDETULUI ....................
                 DIRECTIA GENERALA DE ADMINISTRARE A MARILOR
          CONTRIBUABILI DIN MUNICIPIUL BUCURESTI SI DIN JUDETUL ILFOV
                ADMINISTRATIA FINANTELOR PUBLICE SECTOR ........

                                 CERTIFICAT
    de exonerare de la plata in vama a taxei pe valoarea adaugata

                         Nr. .......... data ...........

    In conformitate cu prevederile art. 157 alin. (3) lit. a) si b) din Codul fiscal se exonereaza de la plata in vama a taxei pe valoarea adaugata, calculata potrivit legii si inscrisa in declaratia vamala de import, pentru:
    I. masinile industriale, utilajele tehnologice, instalatiile, echipamentele, aparatele de masura si control, automatizarile, masinile agricole, care fac obiectul urmatoarelor contracte si/sau comenzi confirmate si/sau facturi externe:
    nr. ...... data ......... furnizor extern ......... valoarea*) ............
    nr. ...... data ......... furnizor extern ......... valoarea*) ............
    nr. ...... data ......... furnizor extern ......... valoarea*) ............
    nr. ...... data ......... furnizor extern ......... valoarea*) ............
    II. materii prime si materiale consumabile (denumire, cantitate, pozitie tarifara, furnizor extern)
    1. ........................................................................
    2. ........................................................................
    3. ........................................................................
    4. ........................................................................
    Exonerarea se refera la importul efectuat de ..............................
                                                 (denumirea persoanei
                                                 impozabile, inregistrate ca
                                                 platitor de TVA, care
                                                 efectueaza importul)
localitatea ......................... str. ........................ nr. ....... judetul/sectorul ...................... codul fiscal al platitorului de T.V.A..
    Prezentul certificat este valabil pentru importurile realizate pana la data de ..............

                       CONDUCATORUL UNITATII EMITENTE

           
    *) Reprezinta valoarea importurilor in valuta pentru care este aprobata exonerarea de la plata in vama a taxei pe valoarea adaugata.



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COMENTARII la Ordinul 1844/2003

Momentan nu exista niciun comentariu la Ordinul 1844 din 2003
Comentarii la alte acte
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
ANONIM a comentat Decretul 226 2006
    Nabídka půjčky!!! Nabídka půjčky!!! Nabídka půjčky!!! Potřebujete půjčku s nízkou úrokovou sazbou 2%? Byla vám banka odepřena půjčka, protože nemáte žádné zajištění nebo špatný úvěr? Potřebujete půjčku k zahájení vašeho osobního podnikání? Jste unaveni z bankovního stresu? Pokud potřebujete další finanční prostředky na dlouhodobé a krátkodobé půjčky od 5 000 Kč do 80 000 000 Kč, pak jste na správném místě kontaktujte nás na e-mailu: Radeknovotny777@gmail.com
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