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miercuri, 18 mai 2011

Limitele admisibile de perisabilitate la marfuri conf. HG 831 din 2004

Hotararea 831 din 2004 pentru aprobarea Normelor privind limitele admisibile de perisabilitate
la marfuri in procesul de comercializare

M.OF. 522 din 10 iunie 2004                                                    
                                                                               
                           HOTARARE                                            
      pentru aprobarea Normelor privind limitele admisibile de                 
      perisabilitate la marfuri in procesul de comercializare                  
                                                                               
  In temeiul art. 108 din Constitutie, republicata, si al art. 21 alin. (3) lit.
d) din Legea nr. 571/2003 privind Codul fiscal,                                
                                                                               
  Guvernul Romaniei adopta prezenta hotarare.                                  
                                                                               
  Art. 1. - Se aproba Normele privind limitele admisibile de perisabilitate la 
marfuri in procesul de comercializare, prevazute in anexa care face parte      
integranta din prezenta hotarare.                                              
  Art. 2. - Pentru institutiile publice, limitele maxime de perisabilitate     
admise se aproba de ordonatorul principal de credite. In acest scop, ministerele
vor stabili limite proprii, care vor fi supuse spre avizare Ministerului       
Finantelor Publice.                                                            
                                                                               
                        PRIM-MINISTRU                                          
                        ADRIAN NASTASE                                         
                                               Contrasemneaza:                 
                                     Presedintele Agentiei Nationale           
                       pentru Intreprinderi Mici si Mijlocii si Cooperatie,    
                                         Eugen Ovidiu Chirovici                
                                    p. Ministrul finantelor publice,           
                                         Gheorghe Gherghina,                   
                                         secretar de stat                      
                                                                               
  Bucuresti, 27 mai 2004.                                                      
  Nr. 831.                                                                     
                                                                               
                                                                           ANEXA
                                                                               
                               NORME                                           
           privind limitele admisibile de perisabilitate                       
            la marfuri in procesul de comercializare                           
                                                                               
  Art. 1. - Prin perisabilitati, in sensul prezentelor norme, se intelege      
scazamintele care se produc in timpul transportului, manipularii, depozitarii si
desfacerii marfurilor, determinate de procese naturale cum sunt: uscare,       
evaporare, volatilizare, pulverizare, hidroliza, racire, inghetare, topire,    
oxidare, aderare la peretii vagoanelor sau ai vaselor in care sunt transportate,
descompunere, scurgere, imbibare, ingrosare, imprastiere, faramitare, spargere,
inclusiv procese de fermentare sau alte procese biofizice, in procesul de      
comercializare in reteaua de distributie (depozite cu ridicata, unitati        
comerciale cu amanuntul si de alimentatie publica).                            
  Art. 2. - Nu constituie perisabilitati pierderile incluse in normele de consum
tehnologic, precum si cele produse prin neglijenta, sustrageri si cele produse 
din alte cauze imputabile persoanelor vinovate sau cele determinate de cauze de
forta majora.                                                                  
  Art. 3. - Limitele maxime de perisabilitate care pot fi acordate marfurilor  
potrivit prevederilor art. 1 sunt prevazute la art. 13.                        
  Art. 4. - Perisabilitatile produse in conditiile mentionate la art. 1 se     
aproba de managerul, directorul sau administratorul persoanei juridice, dupa   
caz, la nivelul cantitatilor efectiv constatate ca pierderi naturale cu ocazia 
receptionarii marfurilor transportate, a inventarierii sau a predarii gestiunii,
pana la limitele prevazute la art. 13.                                         
  Art. 5. - Limitele maxime de perisabilitate pentru marfurile ambalate in     
recipiente din sticla se aplica si pentru ambalajele respective.               
  Art. 6. - Perisabilitatile pot fi acordate numai dupa o verificare faptica a 
cantitatilor de produse existente in gestiune, stabilite dupa cantarire,      
numarare, masurare si prin alte asemenea procedee si dupa efectuarea           
compensarilor conform prevederilor legale in vigoare.                          
  Art. 7. - Limitele maxime de perisabilitate admise la depozitare si desfacere
se stabilesc la nivelul intregii activitati a persoanei juridice platitoare de 
impozit pe profit, prin aplicarea coeficientului stabilit pentru grupa de      
marfuri la pretul de inregistrare al marfurilor intrate sau la pretul de livrare
pentru marfurile vandute in perioada cuprinsa intre doua inventare.            
  Art. 8. - Aceleasi limite maxime de perisabilitate se acorda si pentru       
marfurile din stoc.                                                            
  Art. 9. - Limitele maxime de perisabilitate in timpul transportului se aplica
o singura data pentru cantitatile de marfa efectiv intrate sau, dupa caz,      
livrate, in functie de conditia de livrare stabilita intre furnizor si         
beneficiar.                                                                    
  Art. 10. - Comerciantii pot stabili cote de perisabilitati diferentiate      
sortimental pe depozite, magazine, gestiuni, pentru a fi admise la cheltuieli  
deductibile din profitul impozabil, cu obligativitatea incadrarii in limitele  
maxime de perisabilitate prevazute pentru grupa respectiva de marfuri.         
  Art. 11. - Pierderile sau scaderile cantitative care depasesc normele de     
perisabilitate stabilite nu sunt deductibile din punct de vedere fiscal.       
  Art. 12. - Normele privind limitele admisibile de perisabilitate se aplica   
numai persoanelor juridice care sunt obligate, potrivit legii, la plata        
impozitului pe profit, in limita caruia cheltuielile cu perisabilitatile sunt  
deductibile din veniturile realizate.                                          
  Art. 13. - Limitele maxime de perisabilitate care pot fi acordate marfurilor 
in procesul de comercializare sunt cele prevazute in anexele nr. 1-3*) care fac
parte integranta din prezentele norme, si anume:                               
  a) anexa nr. 1, pentru produse alimentare si nealimentare;                   
  b) anexa nr. 2, pentru produse medicamentoase de uz uman;                    
  c) anexa nr. 3, pentru produse farmaceutice si alte produse de uz veterinar. 
                                                                               
                                                                               
ANEXA Nr. 1 la norme   
                                                                               
                                                                               
                        LIMITELE ADMISIBILE                                    
      de perisabilitate pentru produse alimentare si nealimentare              
                                                                               
+------------------------------------------------------------------------------+
¦    ¦                          ¦             ¦Limita maxima de perisabilitate ¦
¦    ¦                          ¦             ¦              (%)               ¦
¦    ¦                          ¦             +--------------------------------¦
¦Nr. ¦    Denumirea grupei,     ¦    Felul    ¦         ¦          ¦ Desfacere ¦
¦crt.¦ subgrupei sau produsului ¦ ambalajului ¦         ¦          ¦    cu     ¦
¦    ¦                          ¦             ¦Transport¦Depozitare¦ amanuntul ¦
¦    ¦                          ¦             ¦         ¦          ¦  sau in   ¦
¦    ¦                          ¦             ¦         ¦          ¦alimentatia¦
¦    ¦                          ¦             ¦         ¦          ¦  publica  ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 0  ¦            1             ¦      2      ¦    3    ¦    4     ¦     5     ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 1. ¦Carne, slanina, organe si ¦ vrac, tavi, ¦         ¦          ¦           ¦
¦    ¦subproduse comestibile (de¦navete, saci ¦         ¦          ¦           ¦
¦    ¦ovine, porcine, bovine,   ¦             ¦         ¦          ¦           ¦
¦    ¦pasari, vanat) - proaspete¦             ¦  0,15   ¦  0,25    ¦   0,45    ¦
¦    ¦si refrigerate (exclusiv  ¦             ¦         ¦          ¦           ¦
¦    ¦cele preambalate in gramaj¦             ¦         ¦          ¦           ¦
¦    ¦fix si carnea de miel)    ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 2. ¦Carne de miel - proaspata ¦tavi, navete,¦    -    ¦  0,25    ¦   0,45    ¦
¦    ¦si refrigerata            ¦    saci     ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 3. ¦Carne congelata           ¦ vrac, tavi, ¦    -    ¦  0,25    ¦   1,20    ¦
¦    ¦                          ¦   navete    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 4. ¦Preparate din carne (cu   ¦navete, tavi,¦         ¦          ¦           ¦
¦    ¦exceptia celor crude,     ¦    saci     ¦  0,20   ¦  0,30    ¦   0,75    ¦
¦    ¦uscate si a celor         ¦             ¦         ¦          ¦           ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 5. ¦Preparate din carne crude,¦navete, tavi,¦         ¦          ¦           ¦
¦    ¦uscate (cu exceptia celor ¦    saci     ¦  0,10   ¦  0,27    ¦   0,75    ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 6. ¦Branzeturi si produse     ¦   navete,   ¦         ¦          ¦           ¦
¦    ¦lactate proaspete         ¦   putini,   ¦         ¦          ¦           ¦
¦    ¦                          ¦  butoaie,   ¦         ¦          ¦           ¦
¦    ¦                          ¦  bidoane,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ lazi, cutii ¦         ¦          ¦           ¦
¦    ¦a) Fermentate sau         ¦             ¦         ¦          ¦           ¦
¦    ¦framantate                ¦             ¦         ¦          ¦           ¦
¦    ¦- parafinate sau acoperite¦ lazi, cutii ¦  0,24   ¦  0,50    ¦   1,25    ¦
¦    ¦cu folie                  ¦             ¦         ¦          ¦           ¦
¦    ¦- neparafinate sau        ¦ lazi, cutii ¦  0,40   ¦  0,50    ¦   1,25    ¦
¦    ¦neacoperite cu folie      ¦             ¦         ¦          ¦           ¦
¦    ¦b) Topite si afumate      ¦navete, lazi,¦  0,40   ¦  0,15    ¦   1,25    ¦
¦    ¦                          ¦    cutii    ¦         ¦          ¦           ¦
¦    ¦c) Branzeturi proaspete   ¦navete, lazi,¦         ¦          ¦           ¦
¦    ¦                          ¦putini, cutii¦         ¦          ¦           ¦
¦    ¦- cas de oaie proaspat;   ¦             ¦  1,00   ¦  1,50    ¦   1,25    ¦
¦    ¦- unt de masa bloc;       ¦             ¦    -    ¦  0,05    ¦   0,60    ¦
¦    ¦- urda;                   ¦             ¦  1,00   ¦  1,50    ¦   1,25    ¦
¦    ¦- branza de vaci;         ¦             ¦  1,00   ¦  0,25    ¦   1,25    ¦
¦    ¦d) Branzeturi in saramura ¦  butoaie,   ¦  1,50   ¦  0,35    ¦   1,25    ¦
¦    ¦(telemea, Fetta, etc.) -  ¦  bidoane,   ¦         ¦          ¦           ¦
¦    ¦pastrate in frigider      ¦   putini    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 7. ¦Lapte de consum           ¦ butelii din ¦         ¦          ¦           ¦
¦    ¦                          ¦sticla si din¦         ¦          ¦           ¦
¦    ¦                          ¦  plastic,   ¦         ¦          ¦           ¦
¦    ¦                          ¦  pungi din  ¦  0,10   ¦  0,20    ¦   0,45    ¦
¦    ¦                          ¦  plastic,   ¦         ¦          ¦           ¦
¦    ¦                          ¦   cutii,    ¦         ¦          ¦           ¦
¦    ¦                          ¦   bidoane   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 8. ¦Peste:                    ¦  cisterne,  ¦         ¦          ¦           ¦
¦    ¦                          ¦    lazi,    ¦         ¦          ¦           ¦
¦    ¦                          ¦  butoaie,   ¦         ¦          ¦           ¦
¦    ¦                          ¦    cutii    ¦         ¦          ¦           ¦
¦    ¦- viu                     ¦             ¦  0,80   ¦  0,30    ¦   0,55    ¦
¦    ¦- proaspat si refrigerat  ¦             ¦  0,80   ¦  0,30    ¦   0,55    ¦
¦    ¦- congelat                ¦             ¦  0,30   ¦  0,30    ¦   0,55    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦ 9. ¦Peste afumat, sarat,      ¦lazi, cutii, ¦         ¦          ¦           ¦
¦    ¦subproduse precum si      ¦  butoaie,   ¦         ¦          ¦           ¦
¦    ¦preparate si semipreparate¦   borcane   ¦  0,10   ¦  0,20    ¦   0,30    ¦
¦    ¦din peste, inclusiv icre  ¦             ¦         ¦          ¦           ¦
¦    ¦(exclusiv portionat in    ¦             ¦         ¦          ¦           ¦
¦    ¦gramaj fix)               ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦10. ¦Oua                       ¦lazi, cofraje¦  0,50   ¦  0,30    ¦   1,50    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦11. ¦Ulei comestibil           ¦  butoaie,   ¦  0,20   ¦  0,07    ¦   0,10    ¦
¦    ¦                          ¦  cisterne   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦12. ¦Faina, gris si produse    ¦    saci,    ¦         ¦          ¦           ¦
¦    ¦decorticate               ¦  pachete,   ¦  0,06   ¦  0,025   ¦   0,08    ¦
¦    ¦                          ¦  boxpalete  ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦13. ¦Orez                      ¦    saci,    ¦         ¦          ¦           ¦
¦    ¦                          ¦  pachete,   ¦  0,06   ¦  0,30    ¦   0,07    ¦
¦    ¦                          ¦  boxpalete  ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦14. ¦Arpacas, faina de porumb  ¦saci, pachete¦  0,06   ¦  0,025   ¦   0,08    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦15. ¦Produse de panificatie    ¦lazi, navete,¦         ¦          ¦           ¦
¦    ¦(paste fainoase, biscuiti,¦saci, pungi, ¦  0,10   ¦  0,02    ¦   0,08    ¦
¦    ¦pesmet)                   ¦    cutii    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦16. ¦Cozonac, pateuri, placinte¦lazi, navete ¦  0,10   ¦  0,02    ¦   0,28    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦17. ¦Zahar                     ¦ saci, lazi, ¦         ¦          ¦           ¦
¦    ¦                          ¦   cutii,    ¦  0,08   ¦  0,08    ¦   0,10    ¦
¦    ¦                          ¦  boxpalete  ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦18. ¦Dulciuri, produse de      ¦cutii, lazi, ¦         ¦          ¦           ¦
¦    ¦bombonerie (bomboane,     ¦  boxpalete  ¦         ¦          ¦           ¦
¦    ¦jeleuri, rahat, halvita) -¦             ¦  0,10   ¦  0,02    ¦   0,10    ¦
¦    ¦exclusiv preambalate in   ¦             ¦         ¦          ¦           ¦
¦    ¦gramaj fix                ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦19. ¦Halva                     ¦cutii, lazi, ¦  0,10   ¦  0,50    ¦   0,10    ¦
¦    ¦                          ¦   navete    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦20. ¦Prajituri (inclusiv       ¦tavi, cutii, ¦         ¦          ¦           ¦
¦    ¦napolitane, fursecuri     ¦lazi, navete ¦  0,10   ¦    -     ¦   0,25    ¦
¦    ¦turta dulce) - exclusiv   ¦             ¦         ¦          ¦           ¦
¦    ¦preambalate in gramaj fix ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦21. ¦Inghetata                 ¦  bidoane,   ¦  0,10   ¦    -     ¦   0,55    ¦
¦    ¦                          ¦    cutii    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦22. ¦Apa minerala              ¦ boxpalete,  ¦         ¦          ¦           ¦
¦    ¦                          ¦   navete,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ butelii din ¦  1,00   ¦  0,50    ¦   0,30    ¦
¦    ¦                          ¦   sticla,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ butelii din ¦  0,05   ¦  0,005   ¦   0,02    ¦
¦    ¦                          ¦   plastic   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦23. ¦Bauturi racoritoare       ¦ boxpalete,  ¦         ¦          ¦           ¦
¦    ¦                          ¦   navete    ¦         ¦          ¦           ¦
¦    ¦                          ¦ butelii din ¦  1,00   ¦  0,50    ¦   0,30    ¦
¦    ¦                          ¦   sticla,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ butelii din ¦  0,05   ¦  0,005   ¦   0,02    ¦
¦    ¦                          ¦   plastic   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦24. ¦Vin, tuica, rachiuri si   ¦navete, cutii¦         ¦          ¦           ¦
¦    ¦alte bauturi alcoolice -  ¦             ¦    -    ¦    -     ¦   0,10*)  ¦
¦    ¦imbuteliate in recipiente ¦             ¦         ¦          ¦           ¦
¦    ¦din sticla                ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦25. ¦Vin, tuica, rachiuri      ¦  butoaie,   ¦         ¦          ¦           ¦
¦    ¦- varsate                 ¦  cisterne   ¦  0,075  ¦  0,005   ¦   0,05    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦26. ¦Bere                      ¦   navete,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ butelii din ¦  0,25   ¦  0,04    ¦   0,50    ¦
¦    ¦                          ¦   sticla,   ¦         ¦          ¦           ¦
¦    ¦                          ¦   navete,   ¦  0,05   ¦  0,005   ¦   0,02    ¦
¦    ¦                          ¦ butelii din ¦         ¦          ¦           ¦
¦    ¦                          ¦   plastic   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦27. ¦Conserve de legume si     ¦   navete,   ¦         ¦          ¦           ¦
¦    ¦fructe                    ¦ boxpalete,  ¦  0,10   ¦  0,10    ¦   0,10    ¦
¦    ¦                          ¦   ladite,   ¦         ¦          ¦           ¦
¦    ¦                          ¦   cutii,    ¦         ¦          ¦           ¦
¦    ¦                          ¦   borcane   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦28. ¦Marmelada, magiun         ¦   ladite,   ¦  0,10   ¦  0,50    ¦   0,10    ¦
¦    ¦                          ¦   borcane   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦29. ¦Legume - proaspete        ¦lazi, ladite,¦         ¦          ¦           ¦
¦    ¦                          ¦   navete,   ¦  0,50   ¦  0,70    ¦   1,3     ¦
¦    ¦                          ¦cutii, plase,¦         ¦          ¦           ¦
¦    ¦                          ¦  casolete   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦30. ¦Fructe - proaspete        ¦lazi, ladite,¦         ¦          ¦           ¦
¦    ¦                          ¦   navete,   ¦  0,50   ¦  0,40    ¦   1,3     ¦
¦    ¦                          ¦cutii, plase,¦         ¦          ¦           ¦
¦    ¦                          ¦  casolete   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦31. ¦Legume si fructe - uscate,¦lazi, navete,¦  0,05   ¦  0,10    ¦   0,30    ¦
¦    ¦deshidratate              ¦  casolete   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦32. ¦Legume si fructe -        ¦   butoaie   ¦         ¦          ¦           ¦
¦    ¦semiindustrializate       ¦             ¦         ¦          ¦           ¦
¦    ¦(lacto-fermentate in      ¦             ¦  0,10   ¦  0,30    ¦   1,3     ¦
¦    ¦saramura, otet, pulpe,    ¦             ¦         ¦          ¦           ¦
¦    ¦marcuri, sucuri           ¦             ¦         ¦          ¦           ¦
¦    ¦concentrate)              ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦33. ¦Cafea (boabe cruda,       ¦    saci     ¦         ¦          ¦           ¦
¦    ¦prajita, macinata) -      ¦             ¦  0,01   ¦  0,03    ¦   0,10    ¦
¦    ¦exclusiv preambalata in   ¦             ¦         ¦          ¦           ¦
¦    ¦gramaj fix                ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦34. ¦Ceai (exclusiv preambalat ¦ saci, cutii ¦  0,10   ¦  0,03    ¦   0,10    ¦
¦    ¦in gramaj fix)            ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦35. ¦Piper                     ¦ saci, lazi  ¦         ¦          ¦           ¦
¦    ¦- alb;                    ¦             ¦  0,10   ¦  0,40    ¦   0,10    ¦
¦    ¦- negru                   ¦             ¦  0,10   ¦  0,03    ¦   0,10    ¦
¦    ¦(exclusiv preambalat in   ¦             ¦         ¦          ¦           ¦
¦    ¦gramaj fix)               ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦36. ¦Susan, ienibahar,         ¦ saci, lazi  ¦  0,10   ¦  0,03    ¦   0,08    ¦
¦    ¦scortisoara, cuisoare,    ¦             ¦         ¦          ¦           ¦
¦    ¦nucsoara, cacao, vanilie  ¦             ¦         ¦          ¦           ¦
¦    ¦si alte condimente si     ¦             ¦         ¦          ¦           ¦
¦    ¦mirodenii (exclusiv       ¦             ¦         ¦          ¦           ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦37. ¦Foi de dafin (exclusiv    ¦ saci, lazi  ¦  0,10   ¦  0,20    ¦   0,10    ¦
¦    ¦preambalat in gramaj fix) ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦38. ¦Masline (exclusiv         ¦  butoaie,   ¦  0,05   ¦  0,20    ¦   0,45    ¦
¦    ¦preambalate in gramaj fix)¦   bidoane   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦39. ¦Curmale, smochine,        ¦ lazi, saci  ¦         ¦          ¦           ¦
¦    ¦roscove, alune turcesti   ¦             ¦  0,10   ¦  0,20    ¦   0,08    ¦
¦    ¦(exclusiv preambalate in  ¦             ¦         ¦          ¦           ¦
¦    ¦gramaj fix)               ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦40. ¦Stafide (exclusiv         ¦   ladite    ¦  0,10   ¦  0,10    ¦   0,10    ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦41. ¦Miez de nuca si seminte de¦    saci     ¦         ¦          ¦           ¦
¦    ¦dovleac (exclusiv         ¦             ¦    -    ¦    -     ¦   1,00    ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦42. ¦Arahide (cu coaja si      ¦    saci     ¦         ¦          ¦           ¦
¦    ¦decorticate) - exclusiv   ¦             ¦  0,10   ¦  0,45    ¦   0,09    ¦
¦    ¦preambalate in gramaj fix ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦43. ¦Naut (crud) - exclusiv    ¦    saci     ¦  0,002  ¦  0,14    ¦   0,09    ¦
¦    ¦preambalate in gramaj fix ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦44. ¦Migdale (exclusiv         ¦    saci     ¦  0,10   ¦  0,50    ¦   0,08    ¦
¦    ¦preambalate in gramaj fix)¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦45. ¦Preparate culinare si     ¦tavi, navete,¦         ¦          ¦           ¦
¦    ¦semipreparate             ¦   cutii,    ¦    -    ¦    -     ¦   0,45    ¦
¦    ¦                          ¦  casolete   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦46. ¦Alte produse alimentare:  ¦             ¦         ¦          ¦           ¦
¦    ¦- sare (bulgari si        ¦    saci     ¦  0,20   ¦  0,30    ¦   0,05    ¦
¦    ¦macinata);                ¦             ¦         ¦          ¦           ¦
¦    ¦- otet - vrac;            ¦   butoaie   ¦  0,10   ¦  0,006   ¦   0,05    ¦
¦    ¦- miere si produse        ¦  bidoane,   ¦         ¦          ¦           ¦
¦    ¦apicole;                  ¦  borcane,   ¦  0,02   ¦  0,05    ¦   0,30    ¦
¦    ¦(exclusiv preambalate in  ¦    lazi     ¦         ¦          ¦           ¦
¦    ¦gramaj fix)               ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦47. ¦Produse de uz casnic,     ¦             ¦         ¦          ¦           ¦
¦    ¦menaj, decorative din     ¦             ¦         ¦          ¦           ¦
¦    ¦sticla, cristal, sticla   ¦             ¦         ¦          ¦           ¦
¦    ¦termorezistenta:          ¦             ¦         ¦          ¦           ¦
¦    ¦- produse pentru menaj si ¦    cutii    ¦  0,15   ¦  0,05    ¦   0,10    ¦
¦    ¦decorative;               ¦             ¦         ¦          ¦           ¦
¦    ¦- borcane, baloane, sticle¦palete, vrac ¦  1,50   ¦  1,00    ¦   1,00    ¦
¦    ¦pentru uz casnic;         ¦             ¦         ¦          ¦           ¦
¦    ¦- geamuri;                ¦vrac, palete,¦  2,50   ¦  0,50    ¦   1,00    ¦
¦    ¦                          ¦   stelaje   ¦         ¦          ¦           ¦
¦    ¦- oglinzi;                ¦  pachete,   ¦  0,80   ¦  0,15    ¦   0,50    ¦
¦    ¦                          ¦   cutii,    ¦         ¦          ¦           ¦
¦    ¦                          ¦   stelaje   ¦         ¦          ¦           ¦
¦    ¦- globuri si abajururi;   ¦cutii, vrac, ¦  0,50   ¦  0,15    ¦   1,00    ¦
¦    ¦                          ¦   pachete   ¦         ¦          ¦           ¦
¦    ¦- globuri si ornamente    ¦    cutii    ¦  0,50   ¦  0,50    ¦   1,80    ¦
¦    ¦pentru pom;               ¦             ¦         ¦          ¦           ¦
¦    ¦- becuri electrice si     ¦    cutii    ¦  0,10   ¦  0,05    ¦   1,00    ¦
¦    ¦tuburi fluorescente       ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦48. ¦Produse din portelan,     ¦             ¦         ¦          ¦           ¦
¦    ¦faianta, ceramica, vitrus,¦             ¦         ¦          ¦           ¦
¦    ¦ceroterm, majolica,       ¦             ¦         ¦          ¦           ¦
¦    ¦alabastru si samota:      ¦             ¦         ¦          ¦           ¦
¦    ¦- produse pentru menaj si ¦ cutii, vrac ¦  0,40   ¦  0,10    ¦   0,40    ¦
¦    ¦decorative;               ¦             ¦         ¦          ¦           ¦
¦    ¦- produse sanitare;       ¦ vrac, cutii ¦  0,15   ¦  0,05    ¦   0,10    ¦
¦    ¦- placi de faianta,       ¦    cutii    ¦  0,10   ¦  0,05    ¦   0,15    ¦
¦    ¦gresie, ceramica          ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦49. ¦Produse de menaj si       ¦vrac, cutii, ¦         ¦          ¦           ¦
¦    ¦decorative din argila     ¦   pachete   ¦  0,55   ¦    -     ¦   0,50    ¦
¦    ¦glazurata                 ¦             ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦50. ¦Produse decorative din    ¦vrac, cutii, ¦  1,45   ¦    -     ¦   0,50    ¦
¦    ¦argila neglazurata        ¦   pachete   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦51. ¦Tigle, coame, olane       ¦vrac, paleti ¦  0,30   ¦  0,05    ¦   0,10    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦52. ¦Caramizi si materiale de  ¦vrac, cutii, ¦  0,20   ¦    _     ¦   0,10    ¦
¦    ¦zidarie asimilabile       ¦   paleti    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦53. ¦Ciment, ipsos, var        ¦ vrac, saci  ¦  0,03   ¦  0,02    ¦   0,10    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦54. ¦Huma                      ¦ vrac, saci  ¦  0,05   ¦  0,45    ¦   1,20    ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦55. ¦Produse chimice           ¦             ¦         ¦          ¦           ¦
¦    ¦- lichide;                ¦flacoane din ¦  0,50   ¦  0,10    ¦   0,10    ¦
¦    ¦                          ¦   sticla,   ¦         ¦          ¦           ¦
¦    ¦                          ¦   plastic   ¦         ¦          ¦           ¦
¦    ¦- praf, bulgari;          ¦ vrac, saci, ¦    -    ¦  0,05    ¦     -     ¦
¦    ¦                          ¦    cutii    ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦56. ¦Detergenti uz casnic      ¦    pungi    ¦         ¦          ¦           ¦
¦    ¦                          ¦  plastic,   ¦  0,80   ¦  0,10    ¦   0,20    ¦
¦    ¦                          ¦   hartie,   ¦         ¦          ¦           ¦
¦    ¦                          ¦ cutii, saci ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------+-----------¦
¦57. ¦Produse de toaleta        ¦flacoane din ¦         ¦          ¦           ¦
¦    ¦(exclusiv cele din casete ¦   sticla,   ¦  0,20   ¦  0,10    ¦   0,30    ¦
¦    ¦si seturi)                ¦   plastic   ¦         ¦          ¦           ¦
+----+--------------------------+-------------+---------+----------------------¦
¦58. ¦Lemn de foc               ¦    vrac     ¦  0,40   ¦    depozitare si     ¦
¦    ¦                          ¦             ¦         ¦      desfacere       ¦
¦    ¦                          ¦             ¦         +----------------------¦
¦    ¦                          ¦             ¦         ¦  7,0 - la o durata   ¦
¦    ¦                          ¦             ¦         ¦medie de depozitare de¦
¦    ¦                          ¦             ¦         ¦  90 de zile; limita  ¦
¦    ¦                          ¦             ¦         ¦      maxima de       ¦
¦    ¦                          ¦             ¦         ¦perisabilitate de 7,0 ¦
¦    ¦                          ¦             ¦         ¦se aplica proportional¦
¦    ¦                          ¦             ¦         ¦cu durata efectiva de ¦
¦    ¦                          ¦             ¦         ¦ depozitare raportata ¦
¦    ¦                          ¦             ¦         ¦la o perioada de 90 de¦
¦    ¦                          ¦             ¦         ¦         zile         ¦
+----+--------------------------+-------------+---------+----------------------¦
¦59. ¦Carbuni: lignit, carbune  ¦    vrac     ¦  0,30   ¦    depozitare si     ¦
¦    ¦brun, huila, brichete     ¦             ¦         ¦      desfacere       ¦
¦    ¦(exclusiv subgranulat)    ¦             ¦         +----------------------¦
¦    ¦                          ¦             ¦         ¦  1,5 - la o durata   ¦
¦    ¦                          ¦             ¦         ¦medie de depozitare de¦
¦    ¦                          ¦             ¦         ¦  90 de zile; limita  ¦
¦    ¦                          ¦             ¦         ¦      maxima de       ¦
¦    ¦                          ¦             ¦         ¦perisabilitate de 1,5 ¦
¦    ¦                          ¦             ¦         ¦se aplica proportional¦
¦    ¦                          ¦             ¦         ¦cu durata efectiva de ¦
¦    ¦                          ¦             ¦         ¦ depozitare raportata ¦
¦    ¦                          ¦             ¦         ¦la o perioada de 90 de¦
¦    ¦                          ¦             ¦         ¦         zile         ¦
+----+--------------------------+-------------+---------+----------------------¦
¦60. ¦Carbune marunt            ¦    vrac     ¦  0,50   ¦    depozitare si     ¦
¦    ¦(subgranulat)             ¦             ¦         ¦      desfacere       ¦
¦    ¦                          ¦             ¦         +----------------------¦
¦    ¦                          ¦             ¦         ¦  5,0 - la o durata   ¦
¦    ¦                          ¦             ¦         ¦medie de depozitare de¦
¦    ¦                          ¦             ¦         ¦  90 de zile; limita  ¦
¦    ¦                          ¦             ¦         ¦      maxima de       ¦
¦    ¦                          ¦             ¦         ¦perisabilitate de 5,0 ¦
¦    ¦                          ¦             ¦         ¦se aplica proportional¦
¦    ¦                          ¦             ¦         ¦cu durata efectiva de ¦
¦    ¦                          ¦             ¦         ¦ depozitare raportata ¦
¦    ¦                          ¦             ¦         ¦la o perioada de 90 de¦
¦    ¦                          ¦             ¦         ¦         zile         ¦
+------------------------------------------------------------------------------+
                                                                               
      *) Se aplica pentru vin, tuica, rachiu, bauturi alcoolice imbuteliate si 
vandute la pahar.                                                              
                                                                               
                                                                               
                                                                   ANEXA Nr. 2 
                                                                    la norme   
                                                                               
                                                                               
                          LIMITELE ADMISIBILE                                  
        de perisabilitate pentru produse medicamentoase de uz uman             
+------------------------------------------------------------------------------+
¦    ¦                      ¦                ¦        Limita maxima de         ¦
¦Nr. ¦  Denumirea grupei,   ¦     Felul      ¦       perisabilitate (%)        ¦
¦crt.¦    subgrupei sau     ¦  ambalajului   +---------------------------------¦
¦    ¦      produsului      ¦                ¦         ¦          ¦ Desfacere  ¦
¦    ¦                      ¦                ¦Transport¦Depozitare¦in farmacii ¦
¦    ¦                      ¦                ¦         ¦          ¦si drogherii¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 0  ¦          1           ¦       2        ¦    3    ¦    4     ¦     5      ¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 1. ¦Substante farmaceutice¦                ¦         ¦          ¦            ¦
¦    ¦lichide:              ¦                ¦         ¦          ¦            ¦
+----+----------------------+----------------+---------+----------+------------¦
¦    ¦a) apoase             ¦ flacon sticla/ ¦  0,30   ¦   0,50   ¦    2,00    ¦
¦    ¦                      ¦  canistra PVC  ¦         ¦          ¦            ¦
¦    ¦b) alcoolice          ¦ flacon sticla/ ¦  0,30   ¦   0,50   ¦    1,00    ¦
¦    ¦                      ¦  canistra PVC  ¦         ¦          ¦            ¦
¦    ¦c) volatile           ¦ flacon sticla/ ¦  0,30   ¦   0,50   ¦    2,50    ¦
¦    ¦                      ¦  canistra PVC  ¦         ¦          ¦            ¦
¦    ¦d) foarte volatile    ¦ flacon sticla  ¦  0,30   ¦   1,00   ¦    3,00    ¦
¦    ¦e) acizi si substante ¦ flacon sticla  ¦  0,30   ¦   1,00   ¦    2,00    ¦
¦    ¦uleioase              ¦                ¦         ¦          ¦            ¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 2. ¦Substante farmaceutice¦ borcan sticla/ ¦  0,25   ¦   1,00   ¦    2,50    ¦
¦    ¦de consistenta moale  ¦   cutii PVC    ¦         ¦          ¦            ¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 3. ¦Substante farmaceutice¦pungi PVC/pungi ¦         ¦          ¦            ¦
¦    ¦de consistenta solida ¦     hartie     ¦  0,20   ¦   0,50   ¦    2,00    ¦
¦    ¦(pulberi)             ¦                ¦         ¦          ¦            ¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 4. ¦Produse vegetale      ¦     punga      ¦  0,20   ¦   0,50   ¦    1,00    ¦
¦    ¦(ceaiuri medicinale)  ¦ hartie/carton  ¦         ¦          ¦            ¦
+----+----------------------+----------------+---------+----------+------------¦
¦ 5. ¦Medicamente           ¦fiole, flacoane,¦         ¦          ¦            ¦
¦    ¦specialitati in       ¦  cutii carton  ¦         ¦          ¦            ¦
¦    ¦ambalaj comercial     ¦                ¦  0,40   ¦    -     ¦    0,20    ¦
¦    ¦(fiole, flacoane,     ¦                ¦         ¦          ¦            ¦
¦    ¦cutii, etc.)          ¦                ¦         ¦          ¦            ¦
+------------------------------------------------------------------------------+
                                                                               
                                                                    ANEXA Nr. 3
                                                                    la norme   
                                                                               
                                                                               
                         LIMITELE ADMISIBILE                                   
            de perisabilitate pentru produse farmaceutice si alte              
                            produse de uz veterinar                            
+------------------------------------------------------------------------------+
¦    ¦   Denumirea grupei,   ¦                  ¦       Limita maxima de       ¦
¦Nr. ¦     subgrupei sau     ¦      Felul       ¦      perisabilitate (%)      ¦
¦crt.¦      produsului       ¦   ambalajului    +------------------------------¦
¦    ¦                       ¦                  ¦Transport¦Depozitare¦Desfacere¦
+----+-----------------------+------------------+---------+----------+---------¦
¦ 0  ¦           1           ¦        2         ¦    3    ¦    4     ¦    5    ¦
+----+-------------------------------------------------------------------------¦
¦ 1. ¦Produse farmaceutice de uz veterinar                                     ¦
+----+-------------------------------------------------------------------------¦
¦    ¦Injectabile:           ¦                  ¦         ¦          ¦         ¦
¦    ¦a) solutii apoase      ¦ flacoane sticla, ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦                       ¦     plastic      ¦         ¦          ¦         ¦
¦    ¦b) solutii uleioase    ¦ flacoane sticla, ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦                       ¦     plastic      ¦         ¦          ¦         ¦
¦    ¦c) suspensii apoase    ¦ flacoane sticla, ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦                       ¦     plastic      ¦         ¦          ¦         ¦
¦    ¦Pulberi                ¦pungi, saci, cutii¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦Bujiuri, ovule,        ¦  cutii plastic   ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦supozitoare            ¦                  ¦         ¦          ¦         ¦
¦    ¦Antiparazitare:        ¦                  ¦         ¦          ¦         ¦
¦    ¦a) externe sub forma   ¦ bidoane plastic  ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦de emulsie apoasa      ¦                  ¦         ¦          ¦         ¦
¦    ¦b) externe sub forma   ¦ bidoane plastic  ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦de emulsie uleioasa    ¦                  ¦         ¦          ¦         ¦
¦    ¦c) interne (per os)    ¦  cutii plastic   ¦   0,3   ¦   0,5    ¦   1,0   ¦
¦    ¦d) injectabile         ¦ flacoane sticla, ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦                       ¦     plastic      ¦         ¦          ¦         ¦
+----+-----------------------+------------------+---------+----------+---------¦
¦ 2. ¦Dezinfectante          ¦ bidoane/butoaie  ¦   0,3   ¦   0,5    ¦   2,0   ¦
¦    ¦                       ¦     plastic      ¦         ¦          ¦         ¦
+----+-----------------------+------------------+---------+----------+---------¦
¦ 3. ¦Antiseptice            ¦ bidoane plastic  ¦   0,3   ¦   0,5    ¦   2,0   ¦
+----+-----------------------+------------------+---------+----------+---------¦
¦ 4. ¦Raticide               ¦  cutii plastic   ¦   0,3   ¦   0,5    ¦   2,0   ¦
+------------------------------------------------------------------------------+
                                                                               
                 



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