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HOTARARE Nr

HOTARARE   Nr. 831 din 27 mai 2004

pentru aprobarea Normelor privind limitele admisibile de perisabilitate la marfuri in procesul de comercializare

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 522 din 10 iunie 2004




    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

    ANEXA 1

                                  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.
------------
    *) Anexele nr. 1 - 3 sunt reproduse in facsimil.

    ANEXA 1
    la norme

                             LIMITELE ADMISIBILE
    de perisabilitate pentru produse alimentare si nealimentare

 ______________________________________________________________________________
|Nr. |     Denumirea grupei,      |   Felul   | Limita maxima de perisabilitate|
|crt.| subgrupei sau produsului   |ambalajului|             (%)                |
|    |                            |           |________________________________|
|    |                            |           |Transport|Depozitare|Desfacere  |
|    |                            |           |         |          |cu         |
|    |                            |           |         |          |amanuntul  |
|    |                            |           |         |          |sau in     |
|    |                            |           |         |          |alimentatia|
|    |                            |           |         |          |publica    |
|____|____________________________|___________|_________|__________|___________|
|  0 |             1              |     2     |    3    |     4    |     5     |
|____|____________________________|___________|_________|__________|___________|
|  1.| Carne, slanina, organe si  |vrac, tavi,|   0,15  |   0,25   |    0,45   |
|    | subproduse comestibile (de |navete,    |         |          |           |
|    | ovine, porcine, bovine,    |saci       |         |          |           |
|    | pasari, vanat) - proaspete |           |         |          |           |
|    | si refrigerate (exclusiv   |           |         |          |           |
|    | cele preambalate in gramaj |           |         |          |           |
|    | fix si carnea de miel)     |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
|  2.| Carne de miel - proaspata  |vrac, tavi,|    -    |    0,25  |    0,45   |
|    | si refrigerata             |navete,    |         |          |           |
|    |                            |saci       |         |          |           |
|____|____________________________|___________|_________|__________|___________|
|  3.| Carne congelata            |vrac, tavi,|    -    |    0,25  |    1,20   |
|    |                            |navete     |         |          |           |
|____|____________________________|___________|_________|__________|___________|
|  4.| Preparate din carne (cu    |navete,    |   0,20  |    0,30  |    0,75   |
|    | exceptia celor crude,      |tavi, saci |         |          |           |
|    | uscate si a celor          |           |         |          |           |
|    | preambalate in gramaj fix) |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
|  5.| Preparate din carne crude, |navete,    |   0,10  |   0,27   |    0,75   |
|    | uscate (cu exceptia celor  |tavi, saci |         |          |           |
|    | preambalate in gramaj fix) |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
|  6.| Branzeturi si produse      |navete,    |         |          |           |
|    | lactate proaspete          |putini,    |         |          |           |
|    | a) Fermentate sau          |butoaie,   |         |          |           |
|    | framantate                 |bidoane,   |         |          |           |
|    |                            |lazi, cutii|         |          |           |
|    | - 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,    |   0,40  |   0,15   |    1,25   |
|    |                            |lazi, 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|   0,10  |   0,20   |    0,45   |
|    |                            |sticla si  |         |          |           |
|    |                            |din        |         |          |           |
|    |                            |plastic,   |         |          |           |
|    |                            |pungi din  |         |          |           |
|    |                            |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,      |   0,10  |   0,20   |    0,30   |
|    | subproduse precum si       |cutii,     |         |          |           |
|    | preparate si semipreparate |butoaie,   |         |          |           |
|    | din peste, inclusiv icre   |borcane    |         |          |           |
|    | (exclusiv portionat in     |           |         |          |           |
|    | gramaj fix)                |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 10.| Oua                        |lazi,      |   0,50  |   0,30   |    1,50   |
|    |                            |cofraje    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 11.| Ulei comestibil            |butoaie,   |   0,20  |   0,07   |    0,10   |
|    |                            |cisterne   |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 12.| Faina, gris si produse     |saci,      |   0,06  |   0,025  |    0,08   |
|    | decorticate                |pachete,   |         |          |           |
|    |                            |boxpalete  |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 13.| Orez                       |saci,      |   0,06  |   0,30   |    0,07   |
|    |                            |pachete,   |         |          |           |
|    |                            |boxpalete  |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 14.| Arpacas, faina de porumb   |saci,      |   0,06  |   0,025  |    0,08   |
|    |                            |pachete    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 15.| Produse de panificatie     |lazi,      |   0,10  |   0,02   |    0,08   |
|    | (paste fainoase, biscuiti, |navete,    |         |          |           |
|    | pesmet)                    |saci,      |         |          |           |
|    |                            |pungi,     |         |          |           |
|    |                            |cutii      |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 16.| Cozonac, pateuri, placinte |lazi,      |   0,10  |   0,02   |    0,28   |
|    |                            |navete     |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 17.| Zahar                      |saci, lazi,|   0,08  |   0,08   |    0,10   |
|    |                            |cutii,     |         |          |           |
|    |                            |boxpalete  |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 18.| Dulciuri, produse de       |cutii,     |   0,10  |   0,02   |    0,10   |
|    | bombonerie (bomboane,      |lazi,      |         |          |           |
|    | jeleuri, rahat, halvita) - |boxpalete  |         |          |           |
|    | exclusiv preambalate in    |           |         |          |           |
|    | gramaj fix                 |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 19.| Halva                      |cutii,     |   0,10  |   0,50   |    0,10   |
|    |                            |lazi,      |         |          |           |
|    |                            |navete     |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 20.| Prajituri (inclusiv        |tavi,      |   0,10  |    -     |    0,25   |
|    | napolitane, fursecuri,     |cutii,     |         |          |           |
|    | turta dulce) - exclusiv    |lazi,      |         |          |           |
|    | preambalate in gramaj fix  |navete     |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 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,    |    -    |    -     |    0,10*) |
|    | alte bauturi alcoolice     |cutii      |         |          |           |
|    | - imbuteliate in recipiente|           |         |          |           |
|    | din sticla                 |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 25.| Vin, tuica, rachiuri       |butoaie,   |  0,075  |   0,005  |    0,05   |
|    | - varsate                  |cisterne   |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 26.| Bere                       |navete,    |         |          |           |
|    |                            |butelii din|  0,25   |   0,04   |    0,50   |
|    |                            |sticla,    |         |          |           |
|    |                            |navete,    |         |          |           |
|    |                            |butelii din|  0,05   |   0,005  |    0,02   |
|    |                            |plastic    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 27.| Conserve de legume si      |navete,    |   0,10  |   0,10   |    0,10   |
|    | fructe                     |boxpalete, |         |          |           |
|    |                            |ladite,    |         |          |           |
|    |                            |cutii,     |         |          |           |
|    |                            |borcane    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 28.| Marmelada, magiun          |ladite,    |   0,10  |   0,50   |    0,10   |
|    |                            |borcane    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 29.| Legume - proaspete         |lazi,      |   0,50  |   0,70   |    1,3    |
|    |                            |ladite,    |         |          |           |
|    |                            |navete,    |         |          |           |
|    |                            |cutii,     |         |          |           |
|    |                            |plase,     |         |          |           |
|    |                            |casolete   |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 30.| Fructe - proaspete         |lazi,      |   0,50  |   0,40   |    1,3    |
|    |                            |ladite,    |         |          |           |
|    |                            |navete,    |         |          |           |
|    |                            |cutii,     |         |          |           |
|    |                            |plase,     |         |          |           |
|    |                            |casolete   |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 31.| Legume si fructe - uscate, |lazi,      |   0,05  |   0,10   |    0,30   |
|    | deshidratate               |navete,    |         |          |           |
|    |                            |casolete   |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 32.| Legume si fructe -         |butoaie    |   0,10  |   0,30   |    1,3    |
|    | semiindustrializate        |           |         |          |           |
|    | (lacto-fermentate in       |           |         |          |           |
|    | saramura, otet, pulpe,     |           |         |          |           |
|    | marcuri, sucuri            |           |         |          |           |
|    | concentrate)               |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 33.| Cafea (boabe cruda,        |saci       |   0,01  |   0,03   |    0,10   |
|    | prajita, macinata) -       |           |         |          |           |
|    | exclusiv preambalata in    |           |         |          |           |
|    | gramaj fix                 |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 34.| Ceai (exclusiv preambalat  |saci,      |   0,10  |   0,03   |    0,10   |
|    | in gramaj fix)             |cutii      |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 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, roscove,|lazi, saci |   0,10  |   0,20   |    0,08   |
|    | alune turcesti (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       |    -    |    -     |    1,00   |
|    | dovleac (exclusiv          |           |         |          |           |
|    | preambalate in gramaj fix) |           |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 42.| Arahide (cu coaja si       |saci       |   0,10  |   0,45   |    0,09   |
|    | decorticate) - exclusiv    |           |         |          |           |
|    | 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,      |    -    |    -     |    0,45   |
|    | semipreparate              |navete,    |         |          |           |
|    |                            |cutii,     |         |          |           |
|    |                            |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 apicole;|bidoane,   |   0,02  |   0,05   |    0,30   |
|    | (exclusiv preambalate in   |borcane,   |         |          |           |
|    | gramaj fix)                |lazi       |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 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,    |   1,50  |   1,00   |    1,00   |
|    | pentru uz casnic;          |vrac       |         |          |           |
|    | - geamuri;                 |vrac,      |   2,50  |   0,50   |    1,00   |
|    |                            |palete,    |         |          |           |
|    |                            |stelaje    |         |          |           |
|    | - oglinzi;                 |pachete,   |   0,80  |   0,15   |    0,50   |
|    |                            |cutii,     |         |          |           |
|    |                            |stelaje    |         |          |           |
|    | - globuri si abajururi;    |cutii,     |   0,50  |   0,15   |    1,00   |
|    |                            |vrac,      |         |          |           |
|    |                            |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,      |   0,55  |    -     |    0,50   |
|    | decorative din argila      |cutii,     |         |          |           |
|    | glazurata                  |pachete    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 50.| Produse decorative din     |vrac,      |   1,45  |    -     |    0,50   |
|    | argila neglazurata         |cutii,     |         |          |           |
|    |                            |pachete    |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 51.| Tigle, coame, olane        |vrac,      |   0,30  |   0,05   |    0,10   |
|    |                            |paleti     |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 52.| Caramizi si materiale de   |vrac,      |   0,20  |    -     |    0,10   |
|    | zidarie asimilabile        |cutii,     |         |          |           |
|    |                            |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   |   0,50  |   0,10   |    0,10   |
|    |                            |din sticla,|         |          |           |
|    |                            |plastic    |         |          |           |
|    | - praf, bulgari            |vrac, saci,|    -    |   0,05   |     -     |
|    |                            |cutii      |         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 56.| Detergenti uz casnic       |pungi      |   0,80  |   0,10   |    0,20   |
|    |                            |plastic,   |         |          |           |
|    |                            |hartie,    |         |          |           |
|    |                            |cutii, saci|         |          |           |
|____|____________________________|___________|_________|__________|___________|
| 57.| Produse de toaleta         |flacoane   |   0,20  |   0,10   |    0,30   |
|    | (exclusiv cele din casete  |din sticla,|         |          |           |
|    | 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 2
    la norme

                              LIMITELE ADMISIBILE
    de perisabilitate pentru produse medicamentoase de uz uman

 ______________________________________________________________________________
|Nr. |     Denumirea grupei,     |    Felul     |       Limita maxima de       |
|crt.| subgrupei sau produsului  | ambalajului  |       perisabilitate (%)     |
|    |                           |              |______________________________|
|    |                           |              |Transport|Depozitare|Desfacere|
|    |                           |              |         |          |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 de |borcan sticla/|   0,25  |   1,00   |   2,50  |
|    | consistenta moale         |cutii PVC     |         |          |         |
|____|___________________________|______________|_________|__________|_________|
|  3.| Substante farmaceutice de |pungi PVC/    |   0,20  |   0,50   |   2,00  |
|    | consistenta solida        |pungi hartie  |         |          |         |
|    | (pulberi)                 |              |         |          |         |
|____|___________________________|______________|_________|__________|_________|
|  4.| Produse vegetale          |punga hartie/ |   0,20  |   0,50   |   1,00  |
|    | (ceaiuri medicinale)      |carton        |         |          |         |
|____|___________________________|______________|_________|__________|_________|
|  5.| Medicamente specialitati  |fiole,        |   0,40  |    -     |   0,20  |
|    | in ambalaj comercial      |flacoane,     |         |          |         |
|    | (fiole, flacoane, cutii   |cutii carton  |         |          |         |
|    | etc.)                     |              |         |          |         |
|____|___________________________|______________|_________|__________|_________|

    ANEXA 3
    la norme

                              LIMITELE ADMISIBILE
de perisabilitate pentru produse farmaceutice si alte produse de uz veterinar

 ______________________________________________________________________________
|Nr. |     Denumirea grupei,    |     Felul     |       Limita maxima de       |
|crt.| subgrupei sau produsului |  ambalajului  |       perisabilitate (%)     |
|    |                          |               |______________________________|
|    |                          |               |Transport|Depozitare|Desfacere|
|____|__________________________|_______________|_________|__________|_________|
|  0 |            1             |       2       |    3    |     4    |    5    |
|____|__________________________|_______________|_________|__________|_________|
|  1.| Produse farmaceutice de uz veterinar                                    |
|____|_________________________________________________________________________|
|    | Injectabile:             |               |         |          |         |
|    | a) solutii apoase        |flacoane       |   0,3   |    0,5   |   2,0   |
|    |                          |sticla, plastic|         |          |         |
|    | b) solutii uleioase      |flacoane       |   0,3   |    0,5   |   2,0   |
|    |                          |sticla, plastic|         |          |         |
|    | c) suspensii apoase      |flacoane       |   0,3   |    0,5   |   2,0   |
|    |                          |sticla, plastic|         |          |         |
|    | Pulberi                  |pungi, saci,   |   0,3   |    0,5   |   2,0   |
|    |                          |cutii          |         |          |         |
|    | 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       |   0,3   |    0,5   |   2,0   |
|    |                          |sticla, plastic|         |          |         |
|____|__________________________|_______________|_________|__________|_________|
|  2.| Dezinfectante            |bidoane/       |   0,3   |    0,5   |   2,0   |
|    |                          |butoaie plastic|         |          |         |
|____|__________________________|_______________|_________|__________|_________|
|  3.| Antiseptice              |bidoane plastic|   0,3   |    0,5   |   2,0   |
|____|__________________________|_______________|_________|__________|_________|
|  4.| Raticide                 |cutii plastic  |   0,3   |    0,5   |   2,0   |
|____|__________________________|_______________|_________|__________|_________|



 
16.01.2014 09:23:11  Anonim  a scris :
Este de fapt o intrebare;cu care dintre materialele de constructie s-ar putea asimila nisipul cuartos in stare umeda si/sau uscata,depozitat in gramada(umed)in spatiu descoperit afectat inevitabil de intemperii sau in silozuri(uscat) in stare pulverulenta?
   
 
16.12.2013 15:37:52  Anonim  a scris :
eu am de curand o florarie si am vazut ca florile si plantele nu sunt in lista de perisabilitati,cum este posibil asa ceva cand eu arunc o groaza de flori si de ghivece cu flori,cum ma scad eu cu ele din stoc daca sau uscat si nu le-am vandut si nu numai atat de fiecare data cand ma aprovizionez in marfa gasesc flori la fir rupte pe care nu le pot vinde sile arunc.
   
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ANONIM a comentat Hotărârea 54 2014
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ANONIM a comentat Ordin 50 1990
    cum pot beneficia de vechime in munca conf. ordin 50/1990 daca am lucrat la serv. CTC laboratoare ,in mediu toxic ,incadrandu-ma in grupa I ,in perioada 1978--1986 ,dar nu este trecuta in cartea de munca ///??????? VA ROG UN RASPUNS VA MULTUMESC 25.03.2014
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     الامير عبدالقادر يما قوراية و القبايل البقرةالباكيةمن رسمها ولمادا رسمها تبكي وقصة السلاطان لكحل قصرالربوات و مسجده العتيق منالربواد
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    BUNA ZIUA , AM O PROBLEMA LA LEGEA 340/2013 , AM DEPUS DOSARU DE PENSIE ANTICIPAT PE 07.05.2013 , MI SA COMUNICAT IN SEPTEMBRIE 2013 CA AM DE PLATA 2.100 LEI AM IMPRUMUTAT SI AM PLATIT SUMA , NU AM NICI UN VENIT DIN 2005 , AM 35 ANI VECHIME , MI SA COMUNICAT , CA TREBUIE SA PLATESC 40 LEI SI VOI IESI LA PENSIE ANTICIPATA IN MAI , PE 25.03.2014 AM PRIMIT SCRISOAREA DE LA CASA DE PENSI BACAU , CU LEGEA 340/2013 EU NU STIU CE TREABA AM CU LEGEA ASTA , ASTEPT SI EU UN RASPUNS , CU STIMA
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    Sunteți în căutarea pentru un împrumut? Ai locul potrivit pentru soluții de împrumut chiar aici! Global Finance Limited da împrumuturi pentru companii și persoane fizice, la o rată scăzută și la prețuri accesibile dobândă de 3,2%. Va rugam sa ne contactati prin e-mail de astăzi, prin intermediul susanmichael911@hotmail.co.uk
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    Sunt de adus retusuri,clarificari asupra unor termninologii,situatii si conditii de aplicabilitate.Emitentii actelor juridice sa ia legatura cu organe de specialitate, cum ar fi UPG Ploiesti,CNR-CME,SIPG s.a. C.Capraru ,petroleum independent consultant
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