Catalogue of fixed assets and normal operating lives
The catalogue of fixed assets and their normal operating lives is important because it provides a classification of fixed assets and a normal operating life for each category.
Todos & Company editorial team · EU funding consultancy since 2006
The Catalogue of fixed assets and normal operating lives is important because it classifies fixed assets and sets a normal operating life for each category. This allows fixed asset depreciation, which is a tax-deductible expense, to be calculated correctly.
Depreciation is a tax-deductible expense that allows the value of fixed assets to be written off over their normal operating life. The normal operating life is the period of time over which a fixed asset is expected to be used for the purpose for which it was acquired.
Depreciation is calculated by multiplying the entry value of the fixed asset by the depreciation rate. The depreciation rate is a percentage set according to the normal operating life of the fixed asset.
Depreciation is recorded in the accounts every year over the normal operating life of the fixed asset. The depreciation expense is tax-deductible, which means it reduces corporate profit tax.
This is why it is important to know the Catalogue of fixed assets and normal operating lives, so that you can calculate fixed asset depreciation correctly and benefit from its tax deductibility.
Here are some of the advantages of knowing the Catalogue of fixed assets and normal operating lives:
- you can calculate fixed asset depreciation correctly
- you can benefit from the tax deductibility of depreciation
- you can improve your company's financial position
- you can make better decisions on investing in fixed assets
The classification and normal operating lives of fixed assets are essential for any business that wants to manage its financial resources properly and benefit from tax advantages. The concept refers to a catalogue that defines the different categories of fixed assets and how long each should normally remain in operation.
To understand this better, imagine the classification and normal operating lives of fixed assets as a map of a company's financial roads. This map tells us how long each "vehicle" (fixed asset) will take to travel its full route (operating life) before it is considered old or worn out. Based on this map, companies can decide how much they need to "pay" (depreciate) each year for the "wear and tear" of each vehicle.
If a company does not have this map, or the classification and normal operating lives of fixed assets, it could pay too much or too little each year, affecting its tax benefits and overall financial health. It is therefore vital to have the catalogue of fixed assets and normal operating lives to hand, so that you can make sound financial decisions, benefit from tax advantages and improve the company's overall performance.
See the full Catalogue on the classification and normal operating lives of fixed assets below
Below you will find the full Catalogue on the classification and normal operating lives of fixed assets for the current year. The Catalogue on the classification and normal operating lives of fixed assets was approved by Government Decision no. 2139 of 30 November 2004. It sets out the classification of fixed assets used in the economy and their normal operating lives, which correspond to the depreciation periods in years under the straight-line depreciation method. The normal operating life is the period of use over which the entry value of fixed assets is recovered, for tax purposes, through depreciation. Consequently, the normal operating life is shorter than the physical life of the fixed asset concerned. The Catalogue is applied uniformly by economic operators, by legal entities with no profit-making purpose and by public institutions, ensuring that the depreciation of capital tied up in tangible assets is determined uniformly. The Catalogue is an integral part of Decision 2139/2004.
|
CLASSIFICATION CODE |
DESCRIPTION OF FIXED ASSETS |
LIFE IN YEARS |
|---|---|---|
|
Group 1. BUILDINGS AND STRUCTURES |
||
|
1.1. |
Industrial buildings and structures |
|
|
1.1.1. |
Industrial buildings other than buildings in: |
40-60 |
|
1.1.1.1. |
– the food industry, the construction materials industry, the metallurgical industry and the steel industry; |
28-42 |
|
1.1.1.2. |
– the chemical industry. |
24-36 |
|
1.1.2. |
Light constructions with metal structures (production halls, assembly halls, etc.) other than: |
16-24 |
|
1.1.2.1. |
– huts, sheds, etc. |
8-12 |
|
1.1.3. |
Hydroelectric power plants, transformer stations and substations, switching stations, other than: |
40-60 |
|
1.1.3.1. |
– special metal structures; |
32-48 |
|
1.1.3.2. |
– special concrete structures |
24-36 |
|
1.1.4. |
Thermal and nuclear power plants, other than: |
30-48 |
|
1.1.4.1. |
– the reactor building |
24-36 |
|
1.1.5. |
Runways and platforms |
|
|
1.1.5.1. |
– made of concrete; |
24-36 |
|
1.1.5.2. |
– made of ballast, macadam. |
16-24 |
|
1.1.6. |
Oil, gas and salt wells and offshore drilling and extraction platforms. |
|
|
1.1.6.1. |
– oil, gas and salt wells |
8-12 |
|
1.1.6.2. |
– offshore drilling and extraction platforms |
24-36 |
|
1.1.7. |
Mining extraction towers. |
24-36 |
|
1.1.8. |
Mine shafts, galleries, inclined planes and shaft ramps. |
20-30 |
|
1.1.9. |
Support structures, trestles and corridors for belt conveyors. |
24-36 |
|
1.1.10. |
Loading and unloading ramps. |
25-35 |
|
1.1.11. |
Underground mining structures: for personnel; stations and depots; pumping stations; compressor stations; ventilation channels; bunkers; raises and winzes; etc. |
20-30 |
|
1.1.12. |
Chimney stacks and cooling towers |
24-36 |
|
1.1.13. |
Tailings settling ponds |
12-48 |
|
1.1.14. |
Smoke chambers, dust-removal chambers and drying chambers. |
28-42 |
|
1.1.15. |
Stripping (overburden removal) construction works for mining operations |
8-12 |
|
1.1.16. |
Experimental test ranges, outdoors or in enclosed spaces. |
12-18 |
|
1.1.17. |
Other industrial buildings and structures not covered under subgroup 1.1. |
24-36 |
|
1.2. |
Agricultural buildings and structures |
|
|
1.2.1. |
Agricultural and livestock buildings |
24-36 |
|
1.2.2. |
Light agricultural structures (huts, storerooms, sheds, cabins) |
8-12 |
|
1.2.3. |
Stores for mineral or natural fertilisers (composting structures). |
16-24 |
|
1.2.4. |
Fodder silos |
24-36 |
|
1.2.5. |
Silos for storing and preserving cereals. |
28-42 |
|
1.2.6. |
Corn cribs for storing maize. |
20-30 |
|
1.2.7. |
Structures for rearing animals and poultry, paddocks. |
20-30 |
|
1.2.8. |
Fish ponds, lakes, basins; locks and fish lifts; dams; channels, etc. for fish farming. |
24-36 |
|
1.2.9. |
Terraces on arable land, orchards and vineyards. |
32-48 |
|
1.2.10. |
Greenhouses, solariums, seedbeds and mushroom houses: |
|
|
1.2.10.1. |
– made of masonry, concrete, metal, or wood and glass. |
16-24 |
|
1.2.10.2. |
– light construction made of wood and plastic film. |
2-4 |
|
1.2.11. |
Other agricultural buildings and structures not covered under subgroup 1.2. |
16-24 |
|
1.3. |
Structures for transport, post and telecommunications |
|
|
1.3.1. |
Transport buildings: coach stations, railway stations, metro stations, airports, ports, hangars, depots, garages, workshops, other than: |
32-48 |
|
1.3.1.1. |
– light buildings with a metal structure |
16-24 |
|
1.3.2. |
Railway transport infrastructure with: |
|
|
1.3.2.1. |
– standard and broad gauge. |
40-60 |
|
1.3.2.2. |
– standard gauge for the metro. |
32-48 |
|
1.3.2.3. |
– narrow gauge, including forestry. |
28-42 |
|
1.3.2.4. |
– narrow gauge for mining. |
12-18 |
|
1.3.3. |
Tram infrastructure and stops. |
24-36 |
|
1.3.4. |
Overhead contact lines for electric traction: |
|
|
1.3.4.1. |
– for railway lines. |
24-36 |
|
1.3.4.2. |
– for tram and trolleybus lines. |
20-30 |
|
1.3.4.3. |
– for mining railway lines. |
12-18 |
|
1.3.5. |
Structures for railway transport: platforms; level crossings; loading gauges; loading and unloading quays; for locomotive refuelling and servicing; wheelset drop pits; foundations for turntables and weighbridges; slag channels, etc. |
24-36 |
|
1.3.6. |
Track equipment. |
4-6 |
|
1.3.7. |
Road infrastructure (public, industrial, agricultural), lanes, streets and motorways, with all necessary accessories (pavements, bollards, car parks, crash barriers, markings, traffic signs): |
|
|
1.3.7.1. |
– with a surface of ballast, stabilised soil or macadam. |
16-24 |
|
1.3.7.2. |
– with a surface of asphalt concrete or paving on a flexible foundation. |
20-30 |
|
1.3.7.3. |
– with a surface of cement concrete. |
28-42 |
|
1.3.7.4. |
– forestry road infrastructure. |
24-36 |
|
1.3.8. |
Airport runways and parking platforms for aircraft and motor vehicles. Airport structures. |
32-48 |
|
1.3.9. |
Quays, trestles and docks for ships. |
40-60 |
|
1.3.10. |
Slipways for building and launching ships: |
|
|
1.3.10.1. |
– Timber slipways. |
12-18 |
|
1.3.10.2. |
– Concrete and reinforced concrete slipways. |
32-48 |
|
1.3.11. |
Navigation canals. |
40-60 |
|
1.3.12. |
Ancillary structures for road, air and naval transport. |
24-36 |
|
1.3.13. |
Cableway lines for mining and industrial operations: |
|
|
1.3.13.1. |
– on timber poles. |
12-18 |
|
1.3.13.2. |
– on metal or reinforced concrete poles. |
24-36 |
|
1.3.14. |
Cableway lines for personnel; stations and protective structures: |
|
|
1.3.14.1. |
– with cabin lifts, gondola lifts or ski lifts. |
20-30 |
|
1.3.14.2. |
– multi-lifts for skiing. |
9-15 |
|
1.3.15. |
Light-type forestry cableway lines. |
4-6 |
|
1.3.16. |
Overhead inclined planes. |
24-36 |
|
1.3.17. |
Bridges, culverts, footbridges and viaducts for rail and road transport; viaducts: |
|
|
1.3.17.1. |
– made of timber. |
8-12 |
|
1.3.17.2. |
– made of masonry, reinforced concrete or metal. |
32-48 |
|
1.3.18. |
Tunnels. |
40-60 |
|
1.3.19. |
Buildings for postal services and telecommunications: telephone exchanges, radio transmission stations, radio and television studios, etc. |
36-54 |
|
1.3.20. |
Overhead telecommunications lines and cables (poles, circuits, cables, crossarms, brackets, etc.). |
9-15 |
|
1.3.21. |
Underground urban and inter-urban communications networks and ducts, except for: |
16-24 |
|
1.3.21.1. |
– Telecommunications transmission support on fibre-optic cable systems (submarine, underwater river crossings). |
8-12 |
|
1.3.22. |
Metal platforms, towers and masts for radiotelephony, mobile telephony, radio and TV antennas. |
9-15 |
|
1.3.23. |
Telephone boxes. |
4-6 |
|
1.3.24. |
Light structures for transport and telecommunications (huts, storerooms, sheds, cabins). |
8-12 |
|
1.3.25. |
Other structures for transport, postal services and telecommunications not found under subgroup 1.3. |
20-30 |
|
1.4. |
Hydraulic engineering structures |
|
|
1.4.1. |
Dams and dam ancillary structures (locks, spillways, ports and waiting areas, energy dissipators, bottom outlets, diversion canals). |
40-60 |
|
1.4.2. |
Dikes (defence, compartmentation, current-directing), bank reinforcements, sills, spurs, riprap and crib structures, groynes: |
|
|
1.4.2.1. |
– made of fascines; timber with boulders or stone; |
16-24 |
|
1.4.2.2. |
– made of rough stone; concrete blocks; stone masonry; reinforced concrete. |
24-36 |
|
1.4.3. |
Intake canals. |
40-60 |
|
1.4.4. |
Revetments. |
24-36 |
|
1.4.5. |
Hydraulic engineering, hydrometric, hydrometeorological and oceanographic structures, meteorological platforms; except for: |
32-48 |
|
1.4.5.1. |
– light structures. |
8-12 |
|
1.4.6. |
Artificial storage lakes |
40-60 |
|
1.4.7. |
Other hydraulic engineering structures not found under subgroup 1.4. |
24-36 |
|
1.5. |
Structures for business, trade and storage. |
|
|
1.5.1. |
Business centres. |
40-60 |
|
1.5.2. |
Commercial buildings for storage, sale and distribution. Shops. |
32-48 |
|
1.5.3. |
Structures for storing consumer goods, industrial goods, construction materials and agricultural products. |
24-36 |
|
1.5.4. |
Structures for storing and selling petroleum products (petrol stations, etc.). |
20-30 |
|
1.5.5. |
Structures for storing explosives, fuels and lubricants. |
20-30 |
|
1.5.6. |
Silos for mineral aggregates, ores, coal and powdery materials (cement, lime, gypsum), etc. |
20-30 |
|
1.5.7. |
Storage tanks and basins, except for: |
20-30 |
|
1.5.7.1. |
– storage tanks with cathodic protection |
32-48 |
|
1.5.8. |
Cold stores for food. Ice houses. |
20-30 |
|
1.5.9. |
Platforms for storage and commercial activities. |
20-30 |
|
1.5.10. |
Tanks, reservoirs, containers and barrels for storing beverages. |
24-36 |
|
1.5.11. |
Loading ramps. |
20-30 |
|
1.5.12. |
Light structures for business, trade and storage (huts, storerooms, sheds, etc.). |
8-12 |
|
1.5.13. |
Vault rooms for storing valuables and data. |
20-30 |
|
1.5.14. |
Other structures for business, trade and storage not found under subgroup 1.5. |
16-24 |
|
1.6. |
Residential and social-cultural structures. |
|
|
1.6.1. |
Residential buildings, hotels and hostels, except for: |
40-60 |
|
1.6.1.1. |
– social housing buildings, motels and hostels located in industrial centres. Public toilets. |
32-48 |
|
1.6.2. |
Structures for education; science; culture and arts; healthcare; social assistance; physical culture and leisure, except for: |
40-60 |
|
1.6.2.1. |
– health centres, public baths and treatment facilities. |
28-42 |
|
1.6.3. |
Fences made of: |
|
|
1.6.3.1. |
– timber; |
8-12 |
|
1.6.3.2. |
– masonry, reinforced concrete, metal. |
20-30 |
|
1.6.4. |
Administrative buildings. |
40-60 |
|
1.6.5. |
Structures for boiler houses and heating substations |
24-36 |
|
1.6.6. |
Supporting structures for display and advertising panels. |
6-10 |
|
1.6.7. |
Structures for clock towers, watchtowers and similar installations. |
9-15 |
|
1.6.8. |
Other residential and social-cultural structures not found under subgroup 1.6. |
20-30 |
|
1.7. |
Structures for electricity transmission. |
|
|
1.7.1. |
Supply and lighting networks and electricity transmission lines: |
|
|
1.7.1.1. |
– overhead on timber poles. |
9-15 |
|
1.7.1.2. |
– overhead on metal or reinforced concrete poles. |
32-48 |
|
1.7.1.3. |
– underground. |
12-18 |
|
1.7.2. |
Electrical power installations: |
|
|
1.7.2.1. |
– overhead or exposed. |
9-15 |
|
1.7.2.2. |
– buried. |
9-15 |
|
1.7.2.3. |
– in protective conduit, duct or tunnel. |
24-36 |
|
1.7.3. |
Other structures for electricity transmission not found under subgroup 1.7. |
16-24 |
|
1.8. |
Structures for water supply, sewerage and land improvement. |
|
|
1.8.1. |
Dug or drilled wells. |
24-36 |
|
1.8.2. |
Drains for water supply. |
24-36 |
|
1.8.3. |
Water catchments and intakes. |
32-48 |
|
1.8.4. |
Canals for water supply and water drainage. |
32-48 |
|
1.8.5. |
Galleries for water supply and water drainage. |
32-48 |
|
1.8.6. |
Water supply pipes, including crossings; distribution networks. Underground galleries for technical and municipal utility installations. |
24-36 |
|
1.8.7. |
Sewerage pipes, except for: |
32-48 |
|
1.8.7.1. |
– process pipes for acidic water. |
12-18 |
|
1.8.8. |
Water treatment, neutralisation and purification plants. |
24-36 |
|
1.8.9. |
Water towers. |
32-48 |
|
1.8.10. |
Storage ponds; sludge drying beds; irrigation and infiltration fields, except for: |
16-24 |
|
1.8.10.1. |
– irrigation canals. |
24-36 |
|
1.8.11. |
Reinforced concrete tanks for water storage. |
40-60 |
|
1.8.12. |
Water pumping and separation stations, except for: |
32-48 |
|
1.8.12.1. |
– floating pumping stations |
16-24 |
|
1.8.13. |
Structures and process installations for water supply and sewerage. |
32-48 |
|
1.8.14. |
Light structures (huts, storerooms, sheds, etc.). |
8-12 |
|
1.8.15. |
Other structures for water supply, sewerage and land improvement not found under subgroup 1.8. |
24-36 |
|
1.9. |
Structures for the transport and distribution of petroleum, gas, industrial liquids, compressed air and for district heating. |
|
|
1.9.1. |
Trunk pipelines for transporting petroleum products, gases and industrial liquids, including crossings and technological installations, except for: |
20-30 |
|
1.9.1.1. |
– trunk pipelines for transporting petroleum products fitted with cathodic protection. |
40-60 |
|
1.9.2. |
District heating pipelines. |
|
|
1.9.2.1. |
– overhead or in accessible protective ducts. |
20-30 |
|
1.9.2.2. |
– in non-accessible ducts. |
16-24 |
|
1.9.3. |
Pipelines, connections and technological installations for distributing gases, petroleum products, industrial liquids and brine, outside and inside buildings. |
12-18 |
|
1.9.4. |
Other constructions for transporting and distributing oil, gases, industrial liquids and compressed air, and for district heating, not covered under subgroup 1.9. |
16-24 |
|
1.10. |
Other constructions not covered under group 1. |
24-36 |
|
|
||
|
GROUP 2. TECHNICAL INSTALLATIONS, MEANS OF TRANSPORT, ANIMALS AND PLANTATIONS |
||
|
2.1. |
TECHNOLOGICAL EQUIPMENT (MACHINES, PLANT AND WORKING INSTALLATIONS) |
|
|
2.1.1. |
Extraction and processing of coal and of metallic and non-metallic ores |
|
|
2.1.1.1. |
Machines, plant and installations for sinking mine shafts and for mining drilling. |
5-9 |
|
|
Coal-cutting machines, mining combines and coal ploughs. |
5-9 |
|
|
Multifunctional tracked machines. |
5-9 |
|
2.1.1.2. |
Machines, plant and installations for supporting working faces and for cutting and processing. |
3-5 |
|
2.1.1.3. |
Loading machines and plant for backfilling. |
4-8 |
|
2.1.1.4. |
Bucket-wheel excavators and spoil-tipping installations. |
8-12 |
|
|
Machines, plant and installations for crushing and grinding. |
8-12 |
|
2.1.1.5. |
Machines, plant and installations for grading; for separation and concentration (gravimetric, magnetic, electrostatic). |
6-10 |
|
|
Machines, plant and installations for flotation. |
6-10 |
|
2.1.1.6. |
Machines, plant and installations for extracting and processing precious metals. |
8-12 |
|
|
Machines for tabletting and briquetting salt. |
8-12 |
|
|
Machines and plant for briquetting coal. |
8-12 |
|
2.1.1.7. |
Drill-bit sharpening machines and wagon-cleaning machines. |
4-8 |
|
2.1.1.8. |
Other technological equipment not covered under class 2.1.1. |
4-6 |
|
2.1.2. |
Geological and geophysical prospecting, drilling and extraction of crude oil and gas |
|
|
2.1.2.1. |
Wells |
7-11 |
|
2.1.2.2. |
Plant and installations for drilling crude oil and gas wells |
5-9 |
|
2.1.2.3. |
Tripods, metal derricks, crown blocks, cranes, winches and rotary tables. |
8-12 |
|
|
Cementing and fracturing units. |
8-12 |
|
|
Machines, plant and installations for extracting crude oil and gas. |
8-12 |
|
2.1.2.4. |
Machines, plant and installations for logging, deviation and perforation |
4-8 |
|
2.1.2.5. |
Other technological equipment not covered under class 2.1.2. |
6-10 |
|
2.1.3. |
Machines, plant and installations for ferrous metallurgy, including rolling and wire drawing of metals. |
|
|
2.1.3.1. |
Machines, plant and installations for producing metallurgical coke; for producing primary pig iron and ferroalloys. |
11-17 |
|
|
Machines, plant and installations for producing welding electrodes. |
11-17 |
|
|
Machines, plant and installations for coating and protecting the surface of rolled products, pipes and drawn products. |
11-17 |
|
2.1.3.2. |
Machines, plant and installations for steel production. |
12-18 |
|
2.1.3.3. |
Machines, plant and installations for producing rolled products. |
9-15 |
|
|
Machines, plant and installations for producing drawn bars, wires and pipes. |
9-15 |
|
|
Machines, plant and installations for producing welded pipes. |
9-15 |
|
2.1.3.4. |
Other machines, plant and installations not covered under class 2.1.3. |
9-15 |
|
2.1.4. |
Machines, plant and installations for non-ferrous metallurgy |
|
|
2.1.4.1. |
Machines and installations for reduction, smelting, distillation and casting. |
11-17 |
|
|
Furnaces for pre-refining; machines and installations for converters and refining. |
11-17 |
|
2.1.4.2. |
Machines and installations for processing products, by-products and waste from non-ferrous metallurgy. |
9-15 |
|
2.1.4.3. |
Other machines, plant and installations not covered under class 2.1.4. |
9-15 |
|
2.1.5. |
Machines, plant and installations for mechanical engineering and metalworking |
|
|
2.1.5.1. |
Horizontal boring and milling machines. |
9-15 |
|
|
Planing machines with moving table. |
9-15 |
|
|
Forging hammers. |
9-15 |
|
|
Forging presses; special and specialised presses; forging machines; machines for rolling, bending and cutting sheet metal, sections and pipes; special auxiliary machines for forging. |
9-15 |
|
|
Heating machines and installations for forging. |
9-15 |
|
|
Machines, plant and installations for knocking out and cleaning castings. |
9-15 |
|
|
Machines, plant and installations for heat treatment. |
9-15 |
|
|
Specific machines, plant and installations for producing cables and conductors. |
9-15 |
|
|
Specific machines, plant and installations for producing electrical insulating materials and powders. |
9-15 |
|
|
Specialised machines, plant and installations for making wire products (nails, pins, tacks, etc.). |
9-15 |
|
|
Specialised machines, plant and installations for making thin sheet metal products (toys, packaging, etc.). |
9-15 |
|
|
Specialised machines, plant and installations for manufacturing motor vehicles, tractors, locomotives and railway wagons. |
9-15 |
|
|
Specialised machines for making rivets, screws, coach screws, nuts and fishplates. |
9-15 |
|
|
Specialised machines, plant and installations for shipbuilding, except for: |
9-15 |
|
2.1.5.1.1. |
Automatic moulding-casting lines. |
12-18 |
|
2.1.5.2. |
Lathes: |
8-12 |
|
|
– parallel; |
8-12 |
|
|
– face and vertical (carousel); |
8-12 |
|
|
– turret, automatic and semi-automatic; |
8-12 |
|
|
– specialised. |
8-12 |
|
|
Boring machines. Milling machines. |
8-12 |
|
|
Shaping machines with moving tool (shapers) and slotting machines, gear-cutting machines, thread-cutting machines, etc., fixed grinders. |
8-12 |
|
|
Drilling machines, metal-cutting machines. |
8-12 |
|
|
Transfer machines; automatic and semi-automatic lines; machining centres for metal cutting. |
8-12 |
|
|
Machines for moulding, core-making and precision moulding, and for fusible-pattern moulding; casting machines; dryers for moulds and cores; machines, plant and installations for producing metals and alloys. |
8-12 |
|
|
Machines, plant and installations for painting and metal coating. |
8-12 |
|
|
Common machines, plant and installations for the electrical engineering industry. |
8-12 |
|
|
Specific machines, plant and installations for producing transformers. |
8-12 |
|
|
Specific machines, plant and installations for producing rotating electrical machines. |
8-12 |
|
|
Specific machines, plant and installations for producing high- and low-voltage switchgear, and electrical, telephone and measuring apparatus. |
8-12 |
|
|
Specific machines, plant and installations for manufacturing electrochemical products and light sources. |
8-12 |
|
|
Specific machines, plant and installations for metalworking by special processes (ultrasound, etc.). |
8-12 |
|
|
Specialised machines, plant and installations for aircraft manufacturing. |
8-12 |
|
|
Specialised machines for making fittings and valves. |
8-12 |
|
2.1.5.3. |
Specialised machines for making springs. |
9-15 |
|
2.1.5.4. |
Specialised machines, plant and installations for watchmaking. |
6-10 |
|
2.1.5.5. |
Machines, plant and installations for welding metal. |
6-10 |
|
2.1.5.6. |
Specific machines, plant and installations for producing components of electronic products and systems (semiconductors, printed circuits, audio and video equipment, electronic measuring apparatus and instruments, computers and peripherals, etc.). |
5-9 |
|
2.1.5.7. |
Portable machines for grinding, polishing, cutting, drilling, etc. |
2-4 |
|
2.1.5.8. |
Other machines, plant and installations not covered under class 2.1.5. |
8-12 |
|
2.1.6. |
Machines, plant and installations for the chemical and petrochemical industry |
|
|
2.1.6.1. |
General-purpose machines, plant and installations for chemical technology. |
|
|
2.1.6.1.1. |
Decanters; |
9-15 |
|
|
Separators, Florentine vessels, hydrocyclone filters and centrifuges; |
9-15 |
|
|
Machinery, equipment and installations for liquid distillation and rectification processes; |
9-15 |
|
|
Machinery, equipment and installations for heating, cooling and condensation processes; |
9-15 |
|
|
Machinery, equipment and installations for evaporation, drying and crystallisation: |
9-15 |
|
|
a) neutral or slightly corrosive environment; |
9-15 |
|
|
b) strongly corrosive environment |
6-10 |
|
2.1.6.1.2. |
Machinery, equipment and installations for gas system separation processes; |
8-12 |
|
|
Machinery, equipment and installations for absorption and extraction processes; |
8-12 |
|
|
Machinery, equipment and installations for chemical and electrochemical reactions: |
8-12 |
|
|
a) neutral or slightly corrosive environment; |
8-12 |
|
|
b) strongly corrosive environment. |
5-9 |
|
2.1.6.2. |
Machinery, equipment and installations specific to the inorganic chemical industry. |
|
|
2.1.6.2.1. |
Machinery, equipment and installations specific to the production of sulphuric acid and phosphate fertilisers, ammonia, nitric acid and nitrogen fertilisers. |
8-12 |
|
|
Machinery, equipment and installations specific to soda production; |
8-12 |
|
|
Machinery, equipment and installations specific to the production of carbide, oxygen, powders and explosives. Other machinery, equipment and installations specific to the inorganic chemical industry. |
8-12 |
|
2.1.6.2.2. |
Machinery, equipment and installations specific to the production of chlorine and its compounds. |
4-8 |
|
2.1.6.3. |
Machinery, equipment and installations specific to the organic chemical industry (excluding crude oil processing). |
|
|
2.1.6.3.1. |
Machinery, equipment and installations specific to the production of artificial fibres and yarns. |
9-15 |
|
|
Latex coagulation vessels, moulding presses, automatic baling machines and rubber test-piece moulding machines. |
9-15 |
|
|
Specialised machinery, equipment and installations for manufacturing rubber products (tyres, gaskets, tubes, etc.) |
9-15 |
|
2.1.6.3.2. |
Carbon black granulators. |
8-12 |
|
|
Reactors for butane dehydrogenation; polymerisers. |
8-12 |
|
|
Specialised machinery, equipment and installations for manufacturing plastic products. |
8-12 |
|
|
Specialised machinery, equipment and installations for the production of medicines. |
8-12 |
|
2.1.6.3.3. |
Installations for preparing solutions in a closed circuit, in glass vessels and quartz filtration vessels. |
2-4 |
|
2.1.6.3.4. |
Other machinery, equipment and installations for the organic chemical industry. |
9-15 |
|
2.1.6.4. |
Machinery, equipment and installations specific to crude oil processing, other than: |
9-15 |
|
2.1.6.4.1. |
– fractional distillation columns and inert gas generators; |
12-18 |
|
|
– propane and butane vessels; |
12-18 |
|
2.1.6.4.2. |
– units for hydraulic coke cutting, catalyst regenerators and wetting units: columns for SO2 recovery from raffinate and sulphur dioxide solvent columns, and furnaces for burning tars; |
7-11 |
|
2.1.6.5. |
Machinery, equipment and installations specific to the production of soap, detergents and candles. |
8-12 |
|
2.1.6.6. |
Other machinery, equipment and installations not covered under class 2.1.6. |
8-12 |
|
2.1.7. |
Machinery, equipment and installations for the production of construction and refractory materials. |
|
|
2.1.7.1. |
Machinery, equipment and installations for shaping products, other than: |
9-15 |
|
2.1.7.1.1. |
– press-forming machines; |
8-12 |
|
|
– roll-forming machines; |
8-12 |
|
|
– vibropresses and crossbeams for concrete blocks. |
8-12 |
|
2.1.7.2. |
Machinery, equipment and installations for drying products. |
12-18 |
|
|
Machinery, equipment and installations for maturing products. |
12-18 |
|
2.1.7.3. |
Machinery, equipment and installations for firing products, other than: |
16-24 |
|
2.1.7.3.1. |
– electric furnaces for producing electrocorundum and silicon carbide, and for enamel firing. |
11-17 |
|
2.1.7.4. |
Machinery, equipment and installations for servicing dryers and furnaces. |
12-18 |
|
|
Specific machinery and installations for the production of cement, lime and gypsum. |
12-18 |
|
|
Specific machinery and installations for the manufacture of asbestos-cement products. |
12-18 |
|
|
Machinery, equipment and installations specific to the production of waterproofing materials (bituminous cardboard, etc.). |
12-18 |
|
|
Specific machinery and installations for the production of thermal insulation materials (mineral wool, glass fibre wool and felt). |
12-18 |
|
|
Specific machinery and installations for the production of technical sealing gaskets. |
12-18 |
|
|
Specific machinery and installations for the production of cork washers, insulating boards and stoppers. |
12-18 |
|
|
Specific machinery and installations for the extraction and processing of marble and natural and artificial building stone. |
12-18 |
|
|
Machinery, equipment and installations specific to product packaging. |
12-18 |
|
|
Specific machinery and installations for precast concrete, sand-lime bricks and cement tiles, other than: |
12-18 |
|
2.1.7.4.1. |
– metal and concrete moulds, heaters; |
4-6 |
|
|
– vertical cassettes. |
4-6 |
|
2.1.7.4.2. |
– moulds for concrete pipes. |
8-12 |
|
2.1.7.5. |
Other machinery, equipment and installations not covered under class 2.1.7. |
12-18 |
|
2.1.8. |
Machinery, equipment and installations for forestry, timber harvesting and wood processing |
|
|
2.1.8.1. |
Debarking, splitting, chipping and shredding machines. |
8-12 |
|
|
Lathes and copying machines. |
8-12 |
|
|
Saws, other than: |
8-12 |
|
2.1.8.1.1. |
– portable chainsaws |
2-3 |
|
2.1.8.2. |
Planing, milling, drilling and mortising machines, other than: |
8-12 |
|
2.1.8.2.1. |
– portable planing, milling, drilling and mortising machines. |
2-4 |
|
2.1.8.3. |
Sanding and polishing machines, combined machines, unit machines, other than: |
8-12 |
|
2.1.8.3.1. |
– portable sanding and polishing machines. |
2-4 |
|
2.1.8.4. |
Machine tools for wood processing by cutting and bending machines; joining and assembly units; presses specific to the wood industry; machinery, equipment and installations for preparing and applying adhesives and varnishes, other than: |
8-12 |
|
2.1.8.4.1. |
– portable machines for cutting and joining with staples, nails and clamps. |
2-4 |
|
2.1.8.5. |
Machinery, equipment and installations for drying, steaming and heat treatment, other than: |
9-15 |
|
2.1.8.5.1. |
– machines and installations for steaming and boiling wood. |
4-6 |
|
2.1.8.6. |
Machinery, equipment and installations specific to wood processing production lines. |
9-15 |
|
2.1.8.7. |
Machinery, equipment and installations for forestry. |
5-9 |
|
2.1.8.8. |
Other machinery, equipment and installations not covered under class 2.1.8. |
8-12 |
|
2.1.9. |
Machinery, equipment and installations for the pulp and paper industry |
|
|
2.1.9.1. |
Machinery, equipment and installations for pulp manufacturing, other than: |
10-16 |
|
2.1.9.1.1. |
– wooden washing vats. |
5-9 |
|
2.1.9.2. |
Machinery and installations for the manufacture of paper, cardboard and strawboard. |
8-12 |
|
|
Machinery and equipment for the impregnation and finishing of paper and cardboard. |
8-12 |
|
|
Equipment for harvesting and baling reed, other than: |
8-12 |
|
2.1.9.2.1. |
– special tractors for harvesting reed; |
5-9 |
|
|
– reed harvesters. |
5-9 |
|
2.1.9.3. |
Machinery and equipment for paper goods manufacturing and paper processing. |
10-16 |
|
2.1.9.4. |
Other machinery, equipment and installations not covered under class 2.1.9. |
8-12 |
|
2.1.10. |
Machinery, equipment and installations for the production of glass, porcelain and faience |
|
|
2.1.10.1. |
Furnaces for producing molten glass and treating glass products; glass forming and processing machines, other than: |
11-17 |
|
2.1.10.1.1. |
– pot melting furnaces; glass bending and toughening furnaces; |
9-15 |
|
|
– machines for making laboratory glassware, graduating machines, machines for breaking wired glass, straightening glass tubes, sealing thermometers, washing cullet, and washer parts for glass drawing machines; |
9-15 |
|
|
– ceramic material forming machines; |
9-15 |
|
|
– machines and installations for finishing and decorating glass and fine ceramic products. |
9-15 |
|
2.1.10.2. |
Cylinder packaging machines, machines for washing and wringing filter cloth, slip dosing installations, etc. |
11-17 |
|
2.1.10.3. |
Other machinery, equipment and installations not covered under class 2.1.10. |
9-15 |
|
2.1.11. |
Machinery, equipment and installations for the textile industry |
|
|
2.1.11.1. |
Machinery for the primary processing of natural fibres. |
8-14 |
|
|
Machinery, equipment and installations for the primary processing of wool fibres and hair. |
8-14 |
|
|
Machinery for the preliminary processing of fibre waste and rags. |
8-14 |
|
|
Machinery and installations for cotton spinning mills. |
8-14 |
|
2.1.11.2. |
Machinery, equipment and installations for natural silk spinning mills. |
8-12 |
|
|
Machinery, equipment and installations for bast fibre spinning mills and wool spinning mills. |
8-12 |
|
|
Machinery and equipment for yarn preparation. |
8-12 |
|
|
Machinery, equipment and installations for producing nonwoven textiles and electroflock. |
8-12 |
|
|
Machinery for preparation ahead of treatments and finishing. |
8-12 |
|
|
Machinery, apparatus and installations for dyeing and printing textiles. |
8-12 |
|
2.1.11.3. |
Bleaching machinery and installations. |
8-14 |
|
|
Machinery and installations for wet treatments without the use of dyes. |
8-14 |
|
|
Machines for wringing and drying textiles. |
8-14 |
|
|
Machinery and installations for the dressing and special finishing of textiles; for inspecting, adjusting and packing. |
8-14 |
|
|
Weaving machines. |
8-14 |
|
2.1.11.4. |
Knitting machines; machines for plaiting, crocheting and knotting. |
6-10 |
|
2.1.11.5. |
Other machinery, equipment and installations not covered under class 2.1.11. |
8-12 |
|
2.1.12. |
Machinery, equipment and installations for the clothing industry |
8-12 |
|
2.1.13. |
Machinery, equipment and installations for the leather, fur and footwear industry |
|
|
2.1.13.1. |
Machinery, equipment and installations for producing artificial soles. |
8-12 |
|
|
Machinery, equipment and installations for making footwear from leather and leather substitutes. |
8-12 |
|
|
Machinery, equipment and installations for making rubber footwear; for making gloves, fur goods, leather goods and technical leather articles. |
8-12 |
|
2.1.13.2. |
Machinery, equipment and installations for tanneries, except: |
8-14 |
|
2.1.13.2.1. |
– vats for soaking, liming, pre-tanning, tanning and bleaching. |
16-24 |
|
2.1.13.2.2. |
– reels for soaking, liming, deliming, scudding, pickling, tanning and tawing, and drums for soaking, liming, deliming, scudding, pickling, tanning, dyeing, retanning, fatliquoring, milling, etc.; helical units for liming and tanning. |
12-18 |
|
2.1.13.3. |
Other machinery, equipment and installations not covered under class 2.1.13. |
9-15 |
|
2.1.14. |
Machinery, equipment and installations for the food industry |
|
|
2.1.14.1. |
Machinery, equipment and installations for slaughterhouses and the production of meat products. |
8-14 |
|
2.1.14.2. |
Machinery, equipment and installations for milk and dairy products. |
8-12 |
|
2.1.14.3. |
Machinery, equipment and installations for producing vegetable oils and margarine; for baking and for producing pasta and biscuits. |
9-15 |
|
|
Machinery, equipment and installations for producing spirit, starch, glucose, dextrin and compressed yeast. |
9-15 |
|
|
Machinery and installations for producing ţuică, natural brandies, other distilled and carbonated drinks, essences and vinegar. |
9-15 |
|
2.1.14.4. |
Machinery, equipment and installations for packaging food products. |
8-12 |
|
|
Machinery, equipment and installations for producing canned vegetables and fruit. |
8-12 |
|
|
Machinery, equipment and installations common to the food industry. |
8-12 |
|
2.1.14.5. |
Machinery, equipment and installations for milling. |
13-21 |
|
2.1.14.6. |
Machinery, equipment and installations for producing sugar. |
14-22 |
|
2.1.14.7. |
Machinery, equipment and installations for producing confectionery. |
12-18 |
|
|
Machinery, equipment and installations for producing wine. Machinery, equipment and installations for producing beer. |
12-18 |
|
|
Machinery, equipment and installations for processing tobacco and tobacco products. |
12-18 |
|
2.1.14.8. |
Household inventory for the food industry. |
6-10 |
|
2.1.14.9. |
Other machinery, equipment and installations not covered under class 2.1.14. |
9-15 |
|
2.1.15. |
Machinery, equipment and installations for the printing industry |
8-14 |
|
2.1.16. |
Power machinery and energy equipment |
|
|
2.1.16.1. |
Generating machines, except: |
22-34 |
|
2.1.16.1.1. |
– installations for preparing coal dust, feed water treatment installations, and slag and ash collection and removal installations; |
16-24 |
|
2.1.16.1.2. |
– electric power generators |
|
|
2.1.16.1.2.1. |
– direct current and alternating current generators; frequency generators |
12-18 |
|
2.1.16.1.2.2. |
– stationary generating sets |
9-15 |
|
2.1.16.1.2.3. |
– mobile generating sets, mobile welding sets |
6-10 |
|
2.1.16.2. |
Prime movers |
|
|
2.1.16.2.1. |
– direct current and alternating current electric motors; |
12-18 |
|
2.1.16.2.2. |
– steam turbines, gas turbines; |
12-22 |
|
2.1.16.2.3. |
– hydraulic turbines; |
12-22 |
|
2.1.16.2.4. |
– stationary internal combustion piston engines; |
6-10 |
|
2.1.16.2.5. |
– wind turbines. |
16-24 |
|
2.1.16.3. |
Transformers, rectifiers, converters, accumulators and compensators. |
|
|
2.1.16.3.1. |
– transformers and autotransformers, except: |
16-24 |
|
2.1.16.3.1.1. |
– welding transformers and autotransformers. |
8-12 |
|
2.1.16.3.1.2. |
– portable electric welding apparatus. |
4-6 |
|
2.1.16.3.2. |
– rectifier installations; |
12-18 |
|
|
– converter installations, except: |
12-18 |
|
2.1.16.3.2.1. |
– mobile starter robots |
4-8 |
|
2.1.16.3.3. |
– accumulator batteries; reactive power compensation installations; |
8-12 |
|
2.1.16.3.4. |
– accumulator batteries for telecommunications. |
5-9 |
|
2.1.16.4. |
Compressors and vacuum pumps |
|
|
2.1.16.4.1. |
– stationary piston compressors. |
8-12 |
|
2.1.16.4.2. |
– mobile piston compressors. |
4-8 |
|
2.1.16.4.3. |
– stationary rotary, screw, rotary piston, liquid ring rotary and centrifugal compressors. |
9-15 |
|
2.1.16.4.4. |
– mobile rotary, screw, rotary piston, liquid ring rotary and centrifugal compressors. |
4-8 |
|
2.1.16.4.5. |
– vacuum pumps. |
8-12 |
|
2.1.16.5. |
Switchgear for electrical substations and transformer stations. Equipment for thermal, electric and nuclear power plants. |
8-30 |
|
2.1.16.6. |
Other machinery, equipment and installations not covered under class 2.1.16. |
12-18 |
|
2.1.17. |
Common machinery, equipment and installations that operate independently |
|
|
2.1.17.1. |
Pumps and apparatus for moving liquids |
|
|
2.1.17.1.1. |
– centrifugal pumps, except: |
8-12 |
|
2.1.17.1.1.1. |
– for mildly corrosive liquids; |
5-9 |
|
2.1.17.1.1.2. |
– for corrosive or abrasive liquids |
4-6 |
|
2.1.17.1.1.3. |
– for crude oil. |
3-5 |
|
2.1.17.1.2. |
– axial pumps; |
8-12 |
|
|
– injection pumps; |
8-12 |
|
|
– gear pumps; |
8-12 |
|
|
– apparatus and devices for moving liquids. |
8-12 |
|
2.1.17.1.3. |
– piston pumps: |
|
|
2.1.17.1.3.1. |
– for non-corrosive liquids; |
6-10 |
|
2.1.17.1.3.2. |
– for abrasive and corrosive liquids; |
4-8 |
|
2.1.17.1.3.3. |
– for crude oil extraction. |
2-4 |
|
2.1.17.1.4. |
– plunger pumps, diaphragm pumps and screw pumps, except: |
6-10 |
|
2.1.17.1.4.1. |
– progressive cavity downhole pumps for crude oil extraction. |
2-4 |
|
2.1.17.2. |
Common machinery and equipment for the mechanical processing of soils, ores and other raw materials; |
6-10 |
|
|
Crushers, splitters and disintegrators; Screens and sieves; |
6-10 |
|
|
Other machinery and equipment (dewatering wheels, separation grates, classifiers); |
6-10 |
|
|
Balancing machines; |
6-10 |
|
|
Mills, except for: |
6-10 |
|
2.1.17.2.1. |
– mills used in the cement industry. |
12-18 |
|
2.1.17.3. |
Fans, air heaters and wall-mounted or floor-standing micro thermal power plants, except for: |
6-10 |
|
2.1.17.3.1. |
– air-conditioning units. |
4-6 |
|
2.1.17.4. |
Storage facilities (tanks, cisterns, hoppers, industrial cylinders, etc.) forming part of the technological flow: |
|
|
|
a) neutral or slightly corrosive environment; |
16-24 |
|
|
b) strongly corrosive environment. |
9-15 |
|
2.1.17.5. |
Mixers and homogenisers |
|
|
|
a) neutral or slightly corrosive environment; |
12-18 |
|
|
b) highly corrosive environment; |
8-12 |
|
2.1.17.6. |
Machinery and installations for the refrigeration industry. |
9-15 |
|
2.1.17.7. |
Other machinery, equipment and installations not covered under class 2.1.17. |
8-12 |
|
2.1.18. |
Equipment specific to the production of graphite electrodes. |
12-18 |
|
2.1.19. |
Specialised tools, devices, instruments and tool kits used in industry. |
2-4 |
|
2.1.20. |
Construction machinery and equipment |
|
|
2.1.20.1. |
Machinery and equipment for excavating and preparing land. |
4-8 |
|
|
Scrapers, graders, bulldozers, backhoe loaders, trench diggers, hole diggers and scarifiers. |
4-8 |
|
|
Excavators under 150 kW, except for: |
4-8 |
|
2.1.20.1.1. |
– excavators over 150 kW. |
6-10 |
|
2.1.20.2. |
Machinery and equipment for foundation works, rock works and tunnelling; |
4-8 |
|
|
Full-face boring installations; |
4-8 |
|
|
Mechanical rams and pile extractors; |
4-8 |
|
|
Equipment for underwater works and pile drilling and casting machines, except for: |
4-8 |
|
2.1.20.2.1. |
– pile-driving rigs. |
6-10 |
|
2.1.20.2.2. |
– pneumatic hammers. |
2-4 |
|
2.1.20.2.3. |
– shields. |
3-5 |
|
2.1.20.3. |
Machinery, equipment and installations for preparing, transporting and placing concrete and mortar, except for: |
6-10 |
|
2.1.20.3.1. |
– concrete mixers, truck mixers, and concrete pumps and truck-mounted pumps; |
4-8 |
|
2.1.20.3.2. |
– concrete batching plants; |
6-10 |
|
2.1.20.3.3. |
– internal and external vibrators for compacting concrete. |
3-5 |
|
2.1.20.4. |
Machinery, equipment and installations for masonry, plastering, finishing, insulation and installation works, except for: |
4-8 |
|
2.1.20.4.1. |
– portable power tools (electric, pneumatic, hydraulic); |
2-4 |
|
2.1.20.5. |
Machinery, equipment and installations for hydrotechnical works, except for: |
12-18 |
|
2.1.20.5.1. |
– dredgers; |
12-18 |
|
2.1.20.5.2. |
– floating grabs; |
9-15 |
|
2.1.20.5.3. |
– elevators. |
4-8 |
|
2.1.20.6. |
Machinery, equipment and installations for road construction and repair, except for: |
6-10 |
|
2.1.20.6.1. |
– towed and self-propelled vibratory and combined compactors, asphalt cutting machines, vibrating plates and mechanical rammers. |
3-5 |
|
2.1.20.7. |
Machinery, equipment and installations for railway construction and repair, except for: |
6-10 |
|
2.1.20.7.1. |
– vibratory tamping hammers; |
3-5 |
|
2.1.20.7.2. |
– tamping machines; |
5-9 |
|
2.1.20.7.3. |
– equipment for straightening and bending rails; |
6-10 |
|
2.1.20.7.4. |
– machines for laying and welding rails; |
6-10 |
|
2.1.20.7.5. |
– track-laying machines, track measuring and checking equipment, and joint grinding machines. |
6-10 |
|
2.1.20.8. |
Machines for making concrete reinforcement. |
4-8 |
|
2.1.20.9. |
Machinery and equipment for trunk pipeline works and electricity transmission lines. |
4-8 |
|
2.1.20.10. |
Tools, devices and instruments used in construction. |
2-4 |
|
2.1.20.11. |
Other machinery, equipment and installations not covered under class 2.1.20. |
6-10 |
|
2.1.21. |
Machinery, equipment and installations for agriculture |
|
|
2.1.21.1. |
Machinery and equipment for soil cultivation. |
|
|
2.1.21.1.1. |
– agricultural tractors; |
4-8 |
|
|
– machines for applying fertilisers, and apparatus and devices for treating crops (spraying, dusting). |
4-8 |
|
2.1.21.1.2. |
– irrigation equipment and installations; |
8-12 |
|
|
– machines for harvesting, threshing, cleaning, sorting and treating seeds, and for collecting and baling hay and straw; |
8-12 |
|
|
– machines and equipment for working and cultivating the land, except for: |
8-12 |
|
2.1.21.1.2.1. |
– harrows, smoothers and levellers; |
5-9 |
|
2.1.21.2. |
Machinery, installations and equipment for animal husbandry. |
8-12 |
|
|
Machinery, installations and equipment for preparing animal feed. |
8-12 |
|
|
Machinery, installations and equipment for watering and feeding animals and removing manure. |
8-12 |
|
|
Machinery, installations and equipment for harvesting animal products. |
8-12 |
|
|
Machinery, installations and equipment for beekeeping. |
8-12 |
|
|
Machinery, installations and equipment for incubation and poultry farming. |
8-12 |
|
|
Machinery, installations and equipment for veterinary disinfection. |
8-12 |
|
2.1.21.3. |
Machinery, installations and equipment for vegetable growing, viticulture and fruit growing. |
8-12 |
|
2.1.21.4. |
Machinery, installations and equipment for biogas production. |
12-20 |
|
2.1.21.5. |
Tools, devices and instruments used in agriculture. |
2-4 |
|
2.1.21.6. |
Other machinery, equipment and installations not covered under class 2.1.21. |
6-10 |
|
2.1.22. |
Machinery, equipment and installations for transport and telecommunications |
|
|
2.1.22.1. |
Machinery, equipment and installations for rail transport. |
|
|
2.1.22.1.1. |
– machinery, equipment and installations for the maintenance of tracks, locomotives and wagons; |
8-12 |
|
2.1.22.1.2. |
– special installations for traffic safety and for increasing operating capacity in stations, marshalling yards and open railway lines (installations for monitoring points positions, centralised traffic control installations, automatic track signalling); |
16-24 |
|
|
– telecommunications installations for railways. |
16-24 |
|
2.1.22.1.3. |
– machinery, equipment and installations used in the commercial system; |
11-17 |
|
|
– equipment for impregnating and fireproofing timber. |
11-17 |
|
2.1.22.2. |
Machinery, equipment and installations for the maintenance of road transport vehicles. |
9-15 |
|
2.1.22.3. |
Machinery, equipment and installations for the maintenance of vessels and the upkeep of waterways and lakes. |
|
|
2.1.22.3.1. |
– metal boats for divers; |
8-14 |
|
2.1.22.3.2. |
– air pumps for divers; |
4-6 |
|
2.1.22.3.3. |
– maritime and river pontoons; |
20-30 |
|
|
– floating docks; dry docks; |
20-30 |
|
2.1.22.3.4. |
– machinery, equipment and installations for the upkeep of waterways and lakes; |
16-24 |
|
|
– installations for the maintenance and repair of vessels. |
16-24 |
|
2.1.22.3.5. |
– floating power plants; fire-fighting vessels; floating dormitories on vessels or river ferries. |
16-24 |
|
2.1.22.4. |
Machinery, equipment and installations for the operation, maintenance, protection and servicing of aircraft and air traffic. |
8-12 |
|
2.1.22.5. |
Machinery, equipment and installations for postal services, the press and telecommunications (telephony, telegraphy), except for: |
9-15 |
|
2.1.22.5.1. |
– analogue automatic exchanges (telephone and telegraph), office type; |
12-18 |
|
2.1.22.5.2. |
– analogue automatic exchanges (telephone and telegraph) for institutions. |
8-12 |
|
2.1.22.5.3. |
– digital telecommunications equipment and related installations (power supply, air conditioning). |
5-9 |
|
2.1.22.6. |
Machines, apparatus and installations for radio, television and satellite telecommunications, and mobile telephony, except for: |
5-9 |
|
2.1.22.6.1. |
– transmitting stations, transmitters, translators and exciters, radio relays; |
9-15 |
|
|
– antennas; |
9-15 |
|
2.1.22.6.2. |
– radio stations, mobile radiotelephones, mobile radio relay frames; |
8-12 |
|
|
– professional broadband traffic receivers; |
8-12 |
|
|
– satellite telecommunications equipment; |
8-12 |
|
2.1.22.6.3. |
– feeder transformers for video and audio control monitors; – video and audio control monitors; |
4-8 |
|
2.1.22.6.4. |
– mobile telephony receivers. |
2-4 |
|
2.1.22.7. |
Equipment, machinery and apparatus for radio and television studios, except for: |
4-8 |
|
2.1.22.7.1. |
– auxiliary equipment for signal control and monitoring. |
9-15 |
|
2.1.22.8. |
Tools, devices and instruments for transport and telecommunications. |
3-5 |
|
2.1.22.9. |
Other machinery, equipment and installations not found under class 2.1.22. |
8-12 |
|
2.1.23. |
Machinery, equipment and installations for the movement of goods |
|
|
2.1.23.1. |
Food preparation machines. |
5-9 |
|
2.1.23.2. |
Dishwashing and cutlery-washing machines. |
8-12 |
|
|
Cabinets for drying and heating dishes and cutlery. |
8-12 |
|
|
Machinery, equipment and installations for preserving and selling food preparations and beverages. |
8-12 |
|
|
Self-service lines for public catering. |
8-12 |
|
2.1.23.3. |
Machines and equipment for preparing meals, except for: |
6-10 |
|
2.1.23.3.1. |
– cooking pots (marmites). |
5-9 |
|
2.1.23.4. |
Commercial vending and semi-automatic machines. Mechanical, electrical and electronic gambling machines, billiard tables, etc. |
5-9 |
|
2.1.23.5. |
Tools, devices and instruments for the movement of goods, containers and transcontainers. |
4-8 |
|
2.1.23.6 |
Other machinery, equipment and installations not found under class 2.1.23. |
5-9 |
|
2.1.24. |
Machinery, equipment and installations for municipal services and laundries. |
|
|
2.1.24.1. |
Machines for laundries and dry cleaners. |
6-10 |
|
2.1.24.2. |
Machinery, equipment and installations for sanitation and the maintenance of green spaces. |
6-10 |
|
2.1.24.3. |
Fire-fighting machinery, equipment and installations, except for: |
8-12 |
|
2.1.24.3.1. |
– warning and signalling control panels. |
12-18 |
|
2.1.24.4. |
Equipment and installations for water supply, treatment of supply water and wastewater purification, except for: |
19-29 |
|
2.1.24.4.1. |
– chlorination apparatus. |
5-9 |
|
2.1.24.4.2. |
– scraper bridges. |
24-36 |
|
2.1.24.5. |
Machinery, equipment and installations for treating household waste. |
8-12 |
|
2.1.24.6. |
Containers for storing household waste, except for: |
6-10 |
|
2.1.24.6.1. |
– ecological platforms. |
4-6 |
|
2.1.24.7. |
Other machinery, equipment and installations not found under class 2.1.24. |
12-18 |
|
2.1.25. |
Machinery, equipment and installations for healthcare. |
|
|
2.1.25.1. |
Apparatus and instruments for ophthalmology and otorhinolaryngology. |
8-12 |
|
|
Apparatus and instruments for dentistry. |
8-12 |
|
|
Apparatus and installations for physiotherapy. |
8-12 |
|
|
Laboratory apparatus and installations for medical analyses. |
8-12 |
|
|
Equipment, installations and apparatus for healthcare (sterilisation, disinfection, pest control). |
8-12 |
|
2.1.25.2. |
Apparatus and instruments for diagnosis, surgery, anaesthesia and resuscitation, except for: |
8-12 |
|
2.1.25.2.1. |
– high-technology apparatus; |
4-8 |
|
|
– blood pressure measuring apparatus. |
4-8 |
|
2.1.25.3. |
Apparatus, instruments, equipment and installations for radiology. |
9-15 |
|
2.1.25.4. |
Other machinery, equipment and installations not found under class 2.1.25. |
8-12 |
|
2.1.26. |
Other machinery, equipment and installations. |
|
|
2.1.26.1. |
Machines, apparatus and installations for film production and cinema projection, except for: |
8-12 |
|
2.1.26.1.1. |
– electronic flash lamps, projectors and distribution boxes. |
4-8 |
|
2.1.26.2. |
Photographic machinery, equipment and installations; equipment for theatre stages, clubs and cinemas, except for: |
9-15 |
|
2.1.26.2.1. |
– curtains, stages; |
12-18 |
|
2.1.26.2.2. |
– demountable metal stages. |
6-10 |
|
2.1.26.3. |
Musical instruments and automatic musical instruments, except for: |
8-12 |
|
2.1.26.3.1. |
– classical organ with electric control. |
40-60 |
|
2.1.26.4. |
Machinery, equipment and installations for producing gramophone records. |
6-10 |
|
2.1.26.5. |
Machines and equipment for hydrometry. |
9-15 |
|
|
Machines and equipment for barber shops, hairdressing and beauty salons, except for: |
9-15 |
|
2.1.26.5.1 |
– barbering, cosmetic and hairdressing tools and instruments. |
4-8 |
|
2.1.27. |
Production accessories. |
4-8 |
|
2.1.28. |
Other technological equipment (machinery, working equipment and installations) not found under subgroup 2.1. |
8-12 |
|
|
||
|
2.2. |
MEASURING, CONTROL AND REGULATING APPARATUS AND INSTALLATIONS. |
|
|
2.2.1. |
Apparatus and installations for measuring geometric, mechanical and acoustic quantities. |
|
|
2.2.1.1. |
Apparatus, instruments and installations for measuring geometric quantities. |
8-12 |
|
|
Apparatus and installations for measuring mechanical and acoustic quantities, except for: |
8-12 |
|
2.2.1.1.1. |
– Roman-type weighbridges for motor vehicles and wagons. |
12-18 |
|
2.2.1.1.2. |
– weighing and marking apparatus. |
4-6 |
|
2.2.1.1.3. |
– dosing units, flow meters, meters for liquids and gases. |
4-8 |
|
2.2.1.2. |
Other apparatus and installations for measuring geometric, mechanical and acoustic quantities not found under class 2.2.1. |
8-12 |
|
2.2.2. |
Apparatus and installations for measuring time, frequency and kinematic quantities. |
|
|
2.2.2.1. |
Mechanical and electromechanical reference apparatus and installations for measuring time; chronographs and calculographs; signalling clocks; installations for verifying chronometers; frequency standards. |
9-15 |
|
2.2.2.2. |
Measuring bridges, frequency comparators and analysers; installations for verifying frequency meters and apparatus for measuring frequency deviation, except for: |
8-12 |
|
2.2.2.2.1. |
– portable apparatus. |
4-6 |
|
2.2.2.3. |
Other apparatus and installations for measuring time, frequency and kinematic quantities not found under class 2.2.2. |
8-12 |
|
2.2.3. |
Apparatus and installations for measuring electrical, electromagnetic and radiometric quantities. |
|
|
2.2.3.1. |
Wheatstone elements; portable apparatus. |
4-6 |
|
2.2.3.2. |
Other apparatus and installations for measuring electrical, electromagnetic and radiometric quantities not found under class 2.2.3. |
8-12 |
|
2.2.4. |
Apparatus and installations for measuring thermal and photometric quantities. |
|
|
2.2.4.1. |
Glass and quartz thermometers; bimetallic and manometric thermometers; resistance thermometers and thermocouples. |
4-6 |
|
|
Standard lamps for temperature and colour, and lux meters. |
4-6 |
|
2.2.4.2. |
Meters for hot water and thermal energy. |
4-8 |
|
2.2.4.3. |
Other apparatus and installations for measuring thermal and photometric quantities not found under class 2.2.4. |
8-12 |
|
2.2.5. |
Apparatus and installations for measuring analytical quantities (of materials, structure and composition); apparatus and installations for testing materials, components and products. |
|
|
2.2.5.1. |
Hydraulic presses, seismic test platforms, equipment for high-power and high-voltage electrical testing. |
24-36 |
|
2.2.5.2. |
Other apparatus and installations for measuring analytical quantities (of materials, structure and composition); apparatus and installations for testing materials, components and products not found under class 2.2.5. |
8-12 |
|
2.2.6. |
Laboratory equipment and accessories |
|
|
2.2.6.1. |
Laboratory equipment and accessories made of glass. |
4-6 |
|
2.2.6.2. |
Other laboratory equipment and accessories not found under class 2.2.6. |
8-12 |
|
2.2.7. |
Apparatus and installations for scientific research. |
4-6 |
|
2.2.8. |
Installations for the automatic control and regulation of technological processes, for signalling and telemetry. |
8-12 |
|
2.2.9. |
Electronic computers and peripheral equipment. Cash, control and invoicing machines and apparatus. |
2-4 |
|
2.2.10. |
Other measuring, control and regulating apparatus and installations not found under subgroup 2.2. |
8-12 |
|
|
||
|
2.3. |
MEANS OF TRANSPORT |
|
|
2.3.1. |
Rail transport vehicles. |
|
|
2.3.1.1. |
Standard-gauge locomotives, shunting locomotives and railcars. |
12-18 |
|
|
Standard-gauge goods wagons and passenger carriages. |
12-18 |
|
|
Narrow-gauge or broad-gauge locomotives, shunting locomotives and railcars. |
12-18 |
|
|
Narrow-gauge goods wagons and passenger carriages. |
12-18 |
|
2.3.1.2. |
Locomotives and shunting locomotives for mining transport. |
6-10 |
|
|
Narrow-gauge wagonettes for underground mining transport. |
6-10 |
|
2.3.1.3. |
Quadricycles and tricycles for rail use, and standard-gauge or narrow-gauge wagonettes. |
12-18 |
|
2.3.1.4. |
Other rail transport vehicles not included in class 2.3.1. |
9-15 |
|
2.3.2. |
Road transport vehicles |
|
|
2.3.2.1. |
Passenger transport vehicles. |
|
|
2.3.2.1.1. |
– cars, except for: |
4-6 |
|
2.3.2.1.1.1. |
– taxis; |
3-5 |
|
2.3.2.1.2. |
– minibuses; |
4-8 |
|
2.3.2.1.3. |
– buses, except for: |
5-9 |
|
2.3.2.1.3.1. |
– buses for urban transport; |
4-8 |
|
2.3.2.1.4. |
– motorcycles and bicycles. |
3-5 |
|
2.3.2.2. |
Road transport vehicles for goods. |
|
|
2.3.2.2.1. |
– lorries and light lorries with a fixed platform, vans and panel vans with a capacity of up to 4.5 t (exclusive). |
4-6 |
|
2.3.2.2.2. |
– lorries, panel vans and vans with a fixed platform, with a capacity of 4.5 t or more; |
4-8 |
|
2.3.2.2.3. |
– tipper lorries and dumpers; |
4-6 |
|
|
– tanker lorries; |
4-6 |
|
|
– insulated and refrigerated lorries. |
4-6 |
|
2.3.2.2.4. |
– tractor units and articulated tractor units (with fifth wheel). |
4-8 |
|
2.3.2.2.5. |
– wheeled and tracked tractors. |
4-6 |
|
2.3.2.2.6. |
– trailers with a fixed or tipping platform and single-axle trailers. |
4-6 |
|
|
– trailers: tankers, insulated and refrigerated. |
4-6 |
|
|
– road semi-trailers: platform, box, tanker, insulated and refrigerated; container carriers. |
4-6 |
|
|
– trailers and road semi-trailers for specific purposes. |
4-6 |
|
2.3.2.2.7. |
– low-loader trailers for heavy loads. |
5-9 |
|
2.3.2.2.8. |
– motorcycles and tricycles for the transport of goods. |
3-5 |
|
2.3.2.2.9. |
– special-purpose motor vehicles: |
|
|
2.3.2.2.9.1. |
– tower wagons, telescopic platform vehicles, mobile workshops and breakdown recovery vehicles |
4-8 |
|
2.3.2.2.9.2. |
– vehicles for transporting powdery materials; |
4-6 |
|
|
– vehicles with a winch for logs. |
4-6 |
|
2.3.2.2.9.3. |
– other special-purpose motor vehicles |
5-9 |
|
2.3.2.3. |
Other road transport vehicles not included in class 2.3.2. |
4-8 |
|
2.3.3. |
Naval transport vessels |
|
|
2.3.3.1. |
Seagoing passenger ships, long-haul and coastal. |
16-24 |
|
|
Seagoing mixed passenger and cargo ships. |
16-24 |
|
|
Seagoing ships for bulk cargo (ore carriers) and for petroleum products (tankers). |
16-24 |
|
|
Seagoing line-haul tugs for transport. |
16-24 |
|
|
Technical and special seagoing vessels. |
16-24 |
|
|
Seagoing harbour tugs. |
16-24 |
|
|
Seagoing storage ships; tankers: bunkering, drinking water and mixed. |
16-24 |
|
|
Seagoing yachts. |
16-24 |
|
|
River vessels for passenger transport. |
16-24 |
|
|
Self-propelled river vessels for transporting various goods. |
16-24 |
|
|
River ferries, barges and lighters for dry goods; metal-hulled, non-propelled river barges for reed. |
16-24 |
|
|
River barges, lighters and fish tanks (vivier vessels) for fish production and transport. |
16-24 |
|
|
Towing pontoons, with two metal floats and a wooden platform. |
16-24 |
|
|
River crossing vessels (river crossing ferries, with or without propulsion, for vehicles and passengers; floating river bridges, cable-operated). |
16-24 |
|
|
Technical and special river vessels; auxiliary and service vessels. |
16-24 |
|
|
River vessels, yachts and pleasure launches. |
16-24 |
|
2.3.3.2. |
Seagoing lighters, except for: |
16-24 |
|
2.3.3.2.1. |
– made of timber. |
9-15 |
|
2.3.3.3. |
Seagoing fishing vessels, except for: |
16-24 |
|
2.3.3.3.1. |
– wooden-hulled fishing boats. |
9-15 |
|
2.3.3.3.2. |
– metal-hulled fishing boats. |
14-22 |
|
|
– wooden-hulled cutters for fish production and transport. |
14-22 |
|
2.3.3.4. |
Floating dock. |
16-24 |
|
2.3.3.5. |
Seagoing passenger launches. |
14-22 |
|
|
Seagoing launches. |
14-22 |
|
|
Non-propelled river vessels for transporting various goods (barges, lighters, flat-bottomed vessels, tank barges). |
14-22 |
|
|
Propeller-driven river tugs and pushers. |
14-22 |
|
2.3.3.6. |
Seagoing pilot boats. |
12-18 |
|
2.3.3.7. |
Seagoing auxiliary craft, seagoing boats and seagoing sports and pleasure craft: |
|
|
2.3.3.7.1. |
– wooden-hulled. |
9-15 |
|
2.3.3.7.2. |
– metal-hulled. |
14-22 |
|
2.3.3.8. |
River pleasure craft (pleasure boats, pleasure canoes, gigs, sandolines and pedalos). River and fishing craft (Italian-type lighters, fish-tank boats, feeding boats, flat-bottomed boats and seine boats). |
8-14 |
|
2.3.3.9. |
Auxiliary river craft for general service and sports, except for: |
8-14 |
|
2.3.3.9.1. |
– metal-hulled. |
12-18 |
|
2.3.3.10. |
Fishing boats. |
6-10 |
|
2.3.3.11. |
Other naval transport vessels not included in class 2.3.3. |
12-18 |
|
2.3.4. |
Air transport vehicles. |
|
|
2.3.4.1. |
Aircraft for passenger, cargo and mixed transport. |
14-22 |
|
2.3.4.2. |
Special-purpose aircraft: spreading chemical fertilisers and insecticides/fungicides in agroforestry and sanitary work. |
4-8 |
|
2.3.4.3. |
Helicopters for passenger transport, cargo or special purposes (spreading fertilisers, installation work, etc.). |
4-8 |
|
2.3.4.4. |
Other air transport vehicles not included in class 2.3.4. |
8-12 |
|
2.3.5. |
Specific vehicles for urban passenger transport. |
|
|
2.3.5.1. |
Urban electric rail transport vehicles. |
11-17 |
|
2.3.5.2. |
Urban electric rubber-tyred transport vehicles (trolleybuses). |
6-10 |
|
2.3.5.3. |
Other specific vehicles for urban passenger transport not included in class 2.3.5. |
8-12 |
|
2.3.6. |
Machinery and installations for transport and lifting |
|
|
2.3.6.1. |
Lifting mechanisms (winches, hoists, etc.). |
6-10 |
|
|
Various and special cranes, except for: |
6-10 |
|
2.3.6.1.1. |
– floating cranes. |
16-24 |
|
2.3.6.1.2. |
– railway cranes and container cranes. |
12-18 |
|
2.3.6.2. |
Slewing cranes; travelling platform cranes and overhead travelling cranes, except for: |
9-15 |
|
2.3.6.2.1. |
– stationary, fixed, column-mounted slewing cranes; electrically driven tower cranes. |
8-12 |
|
2.3.6.2.2. |
– mobile cranes on tyres and tracks; truck-mounted cranes. |
6-10 |
|
2.3.6.3. |
Lifts: |
|
|
2.3.6.3.1. |
– for materials and people on construction works; for goods. |
5-9 |
|
2.3.6.3.2. |
– for people in buildings. |
8-12 |
|
2.3.6.3.3. |
– for materials and people on mining works |
12-18 |
|
2.3.6.4. |
Conveyors and pneumatic conveying installations, except for: |
8-12 |
|
2.3.6.4.1. |
– belt and plate conveyors; chain (cable), claw, roller, overhead and load-bearing traction-chain conveyors; bucket conveyors and conveyor systems used in industry for processing, assembly and fitting operations. |
7-11 |
|
2.3.6.4.2. |
– mobile belt conveyors. |
5-9 |
|
2.3.6.4.3. |
– screw and scraper conveyors. |
3-5 |
|
2.3.6.4.4. |
– chutes and slides; hydraulic conveying installations. |
8-14 |
|
2.3.6.5. |
Elevators, escalators and feeders. |
8-12 |
|
2.3.6.6. |
Loaders, pushers and tippers, except for: |
6-10 |
|
2.3.6.6.1. |
– single-bucket front loaders. |
4-8 |
|
2.3.6.7. |
Turntables for turning locomotives. |
16-24 |
|
2.3.6.8. |
Other machinery, installations and equipment for conveying and lifting, not included in class 2.3.6., except for: |
8-12 |
|
2.3.6.8.1. |
– electric and motorised forklift trucks. |
4-8 |
|
2.3.7. |
Animal-drawn means of transport. |
4-6 |
|
2.4. |
ANIMALS AND PLANTATIONS. |
|
|
2.4.1. |
Animals. |
|
|
2.4.1.1. |
Breeding and working horses. Donkeys and mules. |
8-12 |
|
2.4.1.2. |
Working oxen and buffaloes; dairy cows and breeding bulls. |
5-9 |
|
2.4.1.3. |
Breeding sheep, goats and pigs. |
4-6 |
|
2.4.1.4. |
Breeding poultry. |
2-4 |
|
2.4.1.5. |
Guard and hunting dogs |
4-8 |
|
2.4.1.6. |
Other animals not included in class 2.4.1. |
4-6 |
|
2.4.2. |
Plantations. |
|
|
2.4.2.1. |
Plantations of apple, pear, plum, quince, mulberry, almond and chestnut trees |
16-24 |
|
2.4.2.2. |
Plantations of cherry, sour cherry, peach, hazelnut and apricot trees |
9-15 |
|
2.4.2.3 |
Walnut plantations |
24-36 |
|
2.4.2.4. |
Plantations of gooseberries, currants and preserving roses |
6-10 |
|
2.4.2.5. |
Plantations of raspberries and other shrubs and subshrubs (blackberries, strawberries, etc.). |
4-6 |
|
2.4.2.6. |
Vineyard plantations: |
|
|
2.4.2.6.1. |
– grafted (noble) vineyards and vine rootstocks. |
16-24 |
|
2.4.2.6.2. |
– indigenous vineyards, hybrid vineyards, direct producers. |
12-18 |
|
2.4.2.7. |
Hop plantations. |
13-21 |
|
2.4.2.8. |
Land protection and consolidation plantations: |
|
|
2.4.2.8.1. |
– deciduous and coniferous trees. |
50-70 |
|
2.4.2.8.2. |
– poplars, acacias and willows. |
24-36 |
|
2.4.2.9. |
Osier beds. |
5-9 |
|
2.4.2.10. |
Other plantations not included in class 2.4.2. |
16-24 |
|
2.5. |
Other technical installations, means of transport, animals and plantations not included in group 2. |
20-30 |
|
|
||
|
GROUP 3. FURNITURE, OFFICE EQUIPMENT, PROTECTION SYSTEMS FOR PEOPLE AND ASSETS, AND OTHER TANGIBLE ASSETS |
||
|
3.1. |
Furniture. |
|
|
3.1.1. |
Furniture (including commercial and hotel furniture), except for: |
9-15 |
|
3.1.1.1. |
– commercial display furniture made of wood and plastic with a light metal structure. |
3-5 |
|
3.1.2. |
Signs, panels and illuminated advertisements. |
2-4 |
|
3.1.3. |
Paintings, engravings and interior decorations, other than those registered in the national cultural heritage. |
8-12 |
|
3.1.4. |
Household inventory: cutlery made of precious metals, carpets, mirrors, chandeliers, etc. |
8-12 |
|
3.1.5. |
Household appliances; radio receivers, televisions, video equipment, washing machines, dishwashers, refrigerators, vacuum cleaners, etc. |
4-6 |
|
3.1.6. |
Other furniture not included in group 3.1. |
6-10 |
|
3.2. |
Office equipment |
|
|
3.2.1. |
Typewriters, franking machines, dictation and reproduction devices, drawing devices, blueprint machines, copying and duplicating machines, projectors, microfilm readers, etc. |
4-6 |
|
3.2.2. |
Office telecommunications equipment: telephones, fax machines, telex machines, radio control installations, paging devices, etc. |
3-5 |
|
3.2.3. |
Money counting and identification machines. |
2-4 |
|
3.2.4. |
Other office equipment not included in subgroup 3.2. |
3-5 |
|
3.3. |
Protection systems for people and assets |
|
|
3.3.1. |
Mechanical protection equipment – grilles, gratings, armoured doors, security doors, security windows and panels (anti-burglary, anti-vandal, bulletproof). |
16-24 |
|
3.3.2. |
Storage units for valuables and data carriers (safes, strongboxes, fireproof cabinets, etc.). |
16-24 |
|
3.3.3. |
Banking machines, cash machines (ATMs). |
8-12 |
|
3.3.4. |
Fire protection systems (detection and actuation elements, signalling and actuation control panels, etc.). |
12-18 |
|
3.3.5. |
Systems for identification, access control, surveillance and burglar alarm. |
8-12 |
|
3.3.6. |
Other protection systems for people and assets not included in subgroup 3.3. |
12-18 |
|
3.4. |
Other tangible assets not included in those specified in group 3. |
8-15 |