HOTRRE Nr.

831 din 27 mai 2004

pentru aprobarea Normelor privind limitele admisibile de perisabilitate la mrfuri n
procesul de comercializare
EMITENT: GUVERNUL ROMNIEI
PUBLICAT N: MONITORUL OFICIAL NR. 522 din 10 iunie 2004
n temeiul art. 108 din Constituie, republicat, i al art. 21 alin. (3) lit. d) din Legea
nr. 571/2003 privind Codul fiscal,
Guvernul Romniei adopt prezenta hotrre.
ART. 1
Se aprob Normele privind limitele admisibile de perisabilitate la mrfuri n procesul
de comercializare, prevzute n anexa care face parte integrant din prezenta hotrre.
ART. 2
Pentru instituiile publice, limitele maxime de perisabilitate admise se aprob de
ordonatorul principal de credite. n acest scop, ministerele vor stabili limite proprii, care
vor fi supuse spre avizare Ministerului Finanelor Publice.
PRIM-MINISTRU
ADRIAN NSTASE
Contrasemneaz:
Preedintele Ageniei Naionale
pentru ntreprinderi Mici i
Mijlocii i Cooperaie,
Eugen Ovidiu Chirovici
p. Ministrul finanelor publice,
Gheorghe Gherghina,
secretar de stat
ANEXA 1
NORME
privind limitele admisibile de perisabilitate la mrfuri n procesul de comercializare
ART. 1
Prin perisabiliti, n sensul prezentelor norme, se nelege sczmintele care se
produc n timpul transportului, manipulrii, depozitrii i desfacerii mrfurilor,
determinate de procese naturale cum sunt: uscare, evaporare, volatilizare, pulverizare,
hidroliz, rcire, ngheare, topire, oxidare, aderare la pereii vagoanelor sau ai vaselor n
care sunt transportate, descompunere, scurgere, mbibare, ngroare, mprtiere,

frmiare, spargere, inclusiv procese de fermentare sau alte procese biofizice, n

procesul de comercializare n reeaua de distribuie (depozite cu ridicata, uniti
comerciale cu amnuntul i de alimentaie public).
ART. 2
Nu constituie perisabiliti pierderile incluse n normele de consum tehnologic,
precum i cele produse prin neglijen, sustrageri i cele produse din alte cauze
imputabile persoanelor vinovate sau cele determinate de cauze de for major.
ART. 3
Limitele maxime de perisabilitate care pot fi acordate mrfurilor potrivit prevederilor
art. 1 sunt prevzute la art. 13.
ART. 4
Perisabilitile produse n condiiile menionate la art. 1 se aprob de managerul,
directorul sau administratorul persoanei juridice, dup caz, la nivelul cantitilor efectiv
constatate ca pierderi naturale cu ocazia recepionrii mrfurilor transportate, a
inventarierii sau a predrii gestiunii, pn la limitele prevzute la art. 13.
ART. 5
Limitele maxime de perisabilitate pentru mrfurile ambalate n recipiente din sticl se
aplic i pentru ambalajele respective.
ART. 6
Perisabilitile pot fi acordate numai dup o verificare faptic a cantitilor de produse
existente n gestiune, stabilite dup cntrire, numrare, msurare i prin alte asemenea
procedee i dup efectuarea compensrilor conform prevederilor legale n vigoare.
ART. 7
Limitele maxime de perisabilitate admise la depozitare i desfacere se stabilesc la
nivelul ntregii activiti a persoanei juridice pltitoare de impozit pe profit, prin
aplicarea coeficientului stabilit pentru grupa de mrfuri la preul de nregistrare al
mrfurilor intrate sau la preul de livrare pentru mrfurile vndute n perioada cuprins
ntre dou inventare.
ART. 8
Aceleai limite maxime de perisabilitate se acord i pentru mrfurile din stoc.
ART. 9
Limitele maxime de perisabilitate n timpul transportului se aplic o singur dat
pentru cantitile de marf efectiv intrate sau, dup caz, livrate, n funcie de condiia de
livrare stabilit ntre furnizor i beneficiar.
ART. 10
Comercianii pot stabili cote de perisabiliti difereniate sortimental pe depozite,
magazine, gestiuni, pentru a fi admise la cheltuieli deductibile din profitul impozabil, cu
obligativitatea ncadrrii n limitele maxime de perisabilitate prevzute pentru grupa
respectiv de mrfuri.
ART. 11
Pierderile sau scderile cantitative care depesc normele de perisabilitate stabilite nu
sunt deductibile din punct de vedere fiscal.
ART. 12

Normele privind limitele admisibile de perisabilitate se aplic numai persoanelor

juridice care sunt obligate, potrivit legii, la plata impozitului pe profit, n limita cruia
cheltuielile cu perisabilitile sunt deductibile din veniturile realizate.
ART. 13
Limitele maxime de perisabilitate care pot fi acordate mrfurilor n procesul de
comercializare sunt cele prevzute n anexele nr. 1 - 3*) care fac parte integrant din
prezentele norme, i anume:
a) anexa nr. 1, pentru produse alimentare i nealimentare;
b) anexa nr. 2, pentru produse medicamentoase de uz uman;
c) anexa nr. 3, pentru produse farmaceutice i alte produse de uz veterinar.
-----------*) Anexele nr. 1 - 3 sunt reproduse n facsimil.
ANEXA 1
la norme
LIMITELE ADMISIBILE
de perisabilitate pentru produse alimentare i nealimentare
______________________________________________________________________________
|Nr. |
Denumirea grupei,
|
Felul
| Limita maxim de perisabilitate|
|crt.| subgrupei sau produsului
|ambalajului|
(%)
|
|
|
|
|________________________________|
|
|
|
|Transport|Depozitare|Desfacere |
|
|
|
|
|
|cu
|
|
|
|
|
|
|amnuntul |
|
|
|
|
|
|sau n
|
|
|
|
|
|
|alimentaia|
|
|
|
|
|
|public
|
|____|____________________________|___________|_________|__________|___________|
| 0 |
1
|
2
|
3
|
4
|
5
|
|____|____________________________|___________|_________|__________|___________|
| 1.| Carne, slnin, organe i |vrac, tvi,|
0,15 |
0,25
|
0,45
|
|
| subproduse comestibile (de |navete,
|
|
|
|
|
| ovine, porcine, bovine,
|saci
|
|
|
|
|
| psri, vnat) - proaspete |
|
|
|
|
|
| i refrigerate (exclusiv
|
|
|
|
|
|
| cele preambalate n gramaj |
|
|
|
|
|
| fix i carnea de miel)
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 2.| Carne de miel - proaspt |vrac, tvi,|
|
0,25 |
0,45
|
|
| i refrigerat
|navete,
|
|
|
|
|
|
|saci
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 3.| Carne congelat
|vrac, tvi,|
|
0,25 |
1,20
|
|
|
|navete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 4.| Preparate din carne (cu
|navete,
|
0,20 |
0,30 |
0,75
|
|
| excepia celor crude,
|tvi, saci |
|
|
|
|
| uscate i a celor
|
|
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 5.| Preparate din carne crude, |navete,
|
0,10 |
0,27
|
0,75
|

|
| uscate (cu excepia celor |tvi, saci |
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 6.| Brnzeturi i produse
|navete,
|
|
|
|
|
| lactate proaspete
|putini,
|
|
|
|
|
| a) Fermentate sau
|butoaie,
|
|
|
|
|
| frmntate
|bidoane,
|
|
|
|
|
|
|lzi, cutii|
|
|
|
|
| - parafinate sau acoperite |lzi, cutii|
0,24 |
0,50
|
1,25
|
|
| cu folie
|
|
|
|
|
|
| - neparafinate sau
|lzi, cutii|
0,40 |
0,50
|
1,25
|
|
| neacoperite cu folie
|
|
|
|
|
|
| b) Topite i afumate
|navete,
|
0,40 |
0,15
|
1,25
|
|
|
|lzi, cutii|
|
|
|
|
| c) Brnzeturi proaspete
|navete,
|
|
|
|
|
|
|lzi,
|
|
|
|
|
|
|putini,
|
|
|
|
|
|
|cutii
|
|
|
|
|
| - ca de oaie proaspt;
|
|
1,00 |
1,50
|
1,25
|
|
| - unt de mas bloc;
|
|
|
0,05
|
0,60
|
|
| - urd;
|
|
1,00 |
1,50
|
1,25
|
|
| - brnz de vaci;
|
|
1,00 |
0,25
|
1,25
|
|
| d) Brnzeturi n saramur |butoaie,
|
1,50 |
0,35
|
1,25
|
|
| (telemea, Fetta etc.) |bidoane,
|
|
|
|
|
| pstrate n frigider
|putini
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 7.| Lapte de consum
|butelii din|
0,10 |
0,20
|
0,45
|
|
|
|sticl i |
|
|
|
|
|
|din
|
|
|
|
|
|
|plastic,
|
|
|
|
|
|
|pungi din |
|
|
|
|
|
|plastic,
|
|
|
|
|
|
|cutii,
|
|
|
|
|
|
|bidoane
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 8.| Pete:
|cisterne, |
|
|
|
|
|
|lzi,
|
|
|
|
|
|
|butoaie,
|
|
|
|
|
|
|cutii
|
|
|
|
|
| - viu
|
|
0,80 |
0,30
|
0,55
|
|
| - proaspt i refrigerat
|
|
0,80 |
0,30
|
0,55
|
|
| - congelat
|
|
0,30 |
0,30
|
0,55
|
|____|____________________________|___________|_________|__________|___________|
| 9.| Pete afumat, srat,
|lzi,
|
0,10 |
0,20
|
0,30
|
|
| subproduse precum i
|cutii,
|
|
|
|
|
| preparate i semipreparate |butoaie,
|
|
|
|
|
| din pete, inclusiv icre
|borcane
|
|
|
|
|
| (exclusiv porionat n
|
|
|
|
|
|
| gramaj fix)
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 10.| Ou
|lzi,
|
0,50 |
0,30
|
1,50
|
|
|
|cofraje
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 11.| Ulei comestibil
|butoaie,
|
0,20 |
0,07
|
0,10
|
|
|
|cisterne
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 12.| Fin, gri i produse
|saci,
|
0,06 |
0,025 |
0,08
|
|
| decorticate
|pachete,
|
|
|
|
|
|
|boxpalete |
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 13.| Orez
|saci,
|
0,06 |
0,30
|
0,07
|

|
|
|pachete,
|
|
|
|
|
|
|boxpalete |
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 14.| Arpaca, fin de porumb
|saci,
|
0,06 |
0,025 |
0,08
|
|
|
|pachete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 15.| Produse de panificaie
|lzi,
|
0,10 |
0,02
|
0,08
|
|
| (paste finoase, biscuii, |navete,
|
|
|
|
|
| pesmet)
|saci,
|
|
|
|
|
|
|pungi,
|
|
|
|
|
|
|cutii
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 16.| Cozonac, pateuri, plcinte |lzi,
|
0,10 |
0,02
|
0,28
|
|
|
|navete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 17.| Zahr
|saci, lzi,|
0,08 |
0,08
|
0,10
|
|
|
|cutii,
|
|
|
|
|
|
|boxpalete |
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 18.| Dulciuri, produse de
|cutii,
|
0,10 |
0,02
|
0,10
|
|
| bombonerie (bomboane,
|lzi,
|
|
|
|
|
| jeleuri, rahat, halvi) - |boxpalete |
|
|
|
|
| exclusiv preambalate n
|
|
|
|
|
|
| gramaj fix
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 19.| Halva
|cutii,
|
0,10 |
0,50
|
0,10
|
|
|
|lzi,
|
|
|
|
|
|
|navete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 20.| Prjituri (inclusiv
|tvi,
|
0,10 |
|
0,25
|
|
| napolitane, fursecuri,
|cutii,
|
|
|
|
|
| turt dulce) - exclusiv
|lzi,
|
|
|
|
|
| preambalate n gramaj fix |navete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 21.| ngheat
|bidoane,
|
0,10 |
|
0,55
|
|
|
|cutii
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 22.| Ap mineral
|boxpalete, |
|
|
|
|
|
|navete,
|
|
|
|
|
|
|butelii din|
1,00 |
0,50
|
0,30
|
|
|
|sticl,
|
|
|
|
|
|
|butelii din|
0,05 |
0,005 |
0,02
|
|
|
|plastic
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 23.| Buturi rcoritoare
|boxpalete, |
|
|
|
|
|
|navete,
|
|
|
|
|
|
|butelii din|
1,00 |
0,50
|
0,30
|
|
|
|sticl,
|
|
|
|
|
|
|butelii din|
0,05 |
0,005 |
0,02
|
|
|
|plastic
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 24.| Vin, uic, rachiuri i
|navete,
|
|
|
0,10*) |
|
| alte buturi alcoolice
|cutii
|
|
|
|
|
| - mbuteliate n recipiente|
|
|
|
|
|
| din sticl
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 25.| Vin, uic, rachiuri
|butoaie,
| 0,075 |
0,005 |
0,05
|
|
| - vrsate
|cisterne
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 26.| Bere
|navete,
|
|
|
|
|
|
|butelii din| 0,25
|
0,04
|
0,50
|

|
|
|sticl,
|
|
|
|
|
|
|navete,
|
|
|
|
|
|
|butelii din| 0,05
|
0,005 |
0,02
|
|
|
|plastic
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 27.| Conserve de legume i
|navete,
|
0,10 |
0,10
|
0,10
|
|
| fructe
|boxpalete, |
|
|
|
|
|
|ldie,
|
|
|
|
|
|
|cutii,
|
|
|
|
|
|
|borcane
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 28.| Marmelad, magiun
|ldie,
|
0,10 |
0,50
|
0,10
|
|
|
|borcane
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 29.| Legume - proaspete
|lzi,
|
0,50 |
0,70
|
1,3
|
|
|
|ldie,
|
|
|
|
|
|
|navete,
|
|
|
|
|
|
|cutii,
|
|
|
|
|
|
|plase,
|
|
|
|
|
|
|casolete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 30.| Fructe - proaspete
|lzi,
|
0,50 |
0,40
|
1,3
|
|
|
|ldie,
|
|
|
|
|
|
|navete,
|
|
|
|
|
|
|cutii,
|
|
|
|
|
|
|plase,
|
|
|
|
|
|
|casolete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 31.| Legume i fructe - uscate, |lzi,
|
0,05 |
0,10
|
0,30
|
|
| deshidratate
|navete,
|
|
|
|
|
|
|casolete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 32.| Legume i fructe |butoaie
|
0,10 |
0,30
|
1,3
|
|
| semiindustrializate
|
|
|
|
|
|
| (lacto-fermentate n
|
|
|
|
|
|
| saramur, oet, pulpe,
|
|
|
|
|
|
| marcuri, sucuri
|
|
|
|
|
|
| concentrate)
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 33.| Cafea (boabe crud,
|saci
|
0,01 |
0,03
|
0,10
|
|
| prjit, mcinat) |
|
|
|
|
|
| exclusiv preambalat n
|
|
|
|
|
|
| gramaj fix
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 34.| Ceai (exclusiv preambalat |saci,
|
0,10 |
0,03
|
0,10
|
|
| n gramaj fix)
|cutii
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 35.| Piper
|saci, lzi |
|
|
|
|
| - alb;
|
|
0,10 |
0,40
|
0,10
|
|
| - negru
|
|
0,10 |
0,03
|
0,10
|
|
| (exclusiv preambalat n
|
|
|
|
|
|
| gramaj fix)
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 36.| Susan, ienibahar,
|saci, lzi |
0,10 |
0,03
|
0,08
|
|
| scorioar, cuioare,
|
|
|
|
|
|
| nucoar, cacao, vanilie
|
|
|
|
|
|
| i alte condimente i
|
|
|
|
|
|
| mirodenii (exclusiv
|
|
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 37.| Foi de dafin (exclusiv
|saci, lzi |
0,10 |
0,20
|
0,10
|

|
| preambalat n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 38.| Msline (exclusiv
|butoaie,
|
0,05 |
0,20
|
0,45
|
|
| preambalate n gramaj fix) |bidoane
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 39.| Curmale, smochine, rocove,|lzi, saci |
0,10 |
0,20
|
0,08
|
|
| alune turceti (exclusiv
|
|
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 40.| Stafide (exclusiv
|ldie
|
0,10 |
0,10
|
0,10
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 41.| Miez de nuc i semine de |saci
|
|
|
1,00
|
|
| dovleac (exclusiv
|
|
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 42.| Arahide (cu coaj i
|saci
|
0,10 |
0,45
|
0,09
|
|
| decorticate) - exclusiv
|
|
|
|
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 43.| Nut (crud) - exclusiv
|saci
|
0,002 |
0,14
|
0,09
|
|
| preambalate n gramaj fix |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 44.| Migdale (exclusiv
|saci
|
0,10 |
0,50
|
0,08
|
|
| preambalate n gramaj fix) |
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 45.| Preparate culinare i
|tvi,
|
|
|
0,45
|
|
| semipreparate
|navete,
|
|
|
|
|
|
|cutii,
|
|
|
|
|
|
|casolete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 46.| Alte produse alimentare:
|
|
|
|
|
|
| - sare (bulgri i
|saci
|
0,20 |
0,30
|
0,05
|
|
| mcinat);
|
|
|
|
|
|
| - oet - vrac;
|butoaie
|
0,10 |
0,006 |
0,05
|
|
| - miere i produse apicole;|bidoane,
|
0,02 |
0,05
|
0,30
|
|
| (exclusiv preambalate n
|borcane,
|
|
|
|
|
| gramaj fix)
|lzi
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 47.| Produse de uz casnic,
|
|
|
|
|
|
| menaj, decorative din
|
|
|
|
|
|
| sticl, cristal, sticl
|
|
|
|
|
|
| termorezistent:
|
|
|
|
|
|
| - produse pentru menaj i |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 i abajururi;
|cutii,
|
0,50 |
0,15
|
1,00
|
|
|
|vrac,
|
|
|
|
|
|
|pachete
|
|
|
|
|
| - globuri i ornamente
|cutii
|
0,50 |
0,50
|
1,80
|
|
| pentru pom;
|
|
|
|
|
|
| - becuri electrice i
|cutii
|
0,10 |
0,05
|
1,00
|
|
| tuburi fluorescente
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|

| 48.| Produse din porelan,

|
|
|
|
|
|
| faian, ceramic, vitrus, |
|
|
|
|
|
| ceroterm, majolic,
|
|
|
|
|
|
| alabastru i amot:
|
|
|
|
|
|
| - produse pentru menaj i |cutii, vrac|
0,40 |
0,10
|
0,40
|
|
| decorative;
|
|
|
|
|
|
| - produse sanitare;
|vrac, cutii|
0,15 |
0,05
|
0,10
|
|
| - plci de faian,
|cutii
|
0,10 |
0,05
|
0,15
|
|
| gresie, ceramic
|
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 49.| Produse de menaj i
|vrac,
|
0,55 |
|
0,50
|
|
| decorative din argil
|cutii,
|
|
|
|
|
| glazurat
|pachete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 50.| Produse decorative din
|vrac,
|
1,45 |
|
0,50
|
|
| argil neglazurat
|cutii,
|
|
|
|
|
|
|pachete
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 51.| igle, coame, olane
|vrac,
|
0,30 |
0,05
|
0,10
|
|
|
|palei
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 52.| Crmizi i materiale de
|vrac,
|
0,20 |
|
0,10
|
|
| zidrie asimilabile
|cutii,
|
|
|
|
|
|
|palei
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 53.| Ciment, ipsos, var
|vrac, saci |
0,03 |
0,02
|
0,10
|
|____|____________________________|___________|_________|__________|___________|
| 54.| Hum
|vrac, saci |
0,05 |
0,45
|
1,20
|
|____|____________________________|___________|_________|__________|___________|
| 55.| Produse chimice
|
|
|
|
|
|
| - lichide
|flacoane
|
0,50 |
0,10
|
0,10
|
|
|
|din sticl,|
|
|
|
|
|
|plastic
|
|
|
|
|
| - praf, bulgri
|vrac, saci,|
|
0,05
|
|
|
|
|cutii
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 56.| Detergeni uz casnic
|pungi
|
0,80 |
0,10
|
0,20
|
|
|
|plastic,
|
|
|
|
|
|
|hrtie,
|
|
|
|
|
|
|cutii, saci|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 57.| Produse de toalet
|flacoane
|
0,20 |
0,10
|
0,30
|
|
| (exclusiv cele din casete |din sticl,|
|
|
|
|
| i seturi)
|plastic
|
|
|
|
|____|____________________________|___________|_________|__________|___________|
| 58.| Lemn de foc
|vrac
|
0,40 |depozitare i
|
|
|
|
|
|desfacere
|
|
|
|
|
|______________________|
|
|
|
|
|7,0 - la o durat
|
|
|
|
|
|medie de depozitare de|
|
|
|
|
|90 de zile;
|
|
|
|
|
|limita maxim de
|
|
|
|
|
|perisabilitate de 7,0 |
|
|
|
|
|se aplic proporional|
|
|
|
|
|cu durata efectiv de |
|
|
|
|
|depozitare raportat |
|
|
|
|
|la o perioad de 90
|
|
|
|
|
|de zile
|
|____|____________________________|___________|_________|______________________|
| 59.| Crbuni: lignit, crbune
|vrac
|
0,30 |depozitare i
|
|
| brun, huil, brichete
|
|
|desfacere
|

|
| (exclusiv subgranulat)
|
|
|______________________|
|
|
|
|
|1,5 - la o durat
|
|
|
|
|
|medie de depozitare de|
|
|
|
|
|90 de zile;
|
|
|
|
|
|limita maxim de
|
|
|
|
|
|perisabilitate de 1,5 |
|
|
|
|
|se aplic proporional|
|
|
|
|
|cu durata efectiv de |
|
|
|
|
|depozitare raportat |
|
|
|
|
|la o perioad de 90
|
|
|
|
|
|de zile
|
|____|____________________________|___________|_________|______________________|
| 60.| Crbune mrunt
|vrac
|
0,50 |depozitare i
|
|
| (subgranulat)
|
|
|desfacere
|
|
|
|
|
|______________________|
|
|
|
|
|5,0 - la o durat
|
|
|
|
|
|medie de depozitare de|
|
|
|
|
|90 de zile;
|
|
|
|
|
|limita maxim de
|
|
|
|
|
|perisabilitate de 5,0 |
|
|
|
|
|se aplic proporional|
|
|
|
|
|cu durata efectiv de |
|
|
|
|
|depozitare raportat |
|
|
|
|
|la o perioad de 90
|
|
|
|
|
|de zile
|
|____|____________________________|___________|_________|______________________|

*) se aplic pentru vin, uic, rachiu, buturi alcoolice mbuteliate i vndute la pahar
ANEXA 2
la norme
LIMITELE ADMISIBILE
de perisabilitate pentru produse medicamentoase de uz uman
______________________________________________________________________________
|Nr. |
Denumirea grupei,
|
Felul
|
Limita maxim de
|
|crt.| subgrupei sau produsului | ambalajului |
perisabilitate (%)
|
|
|
|
|______________________________|
|
|
|
|Transport|Depozitare|Desfacere|
|
|
|
|
|
|n
|
|
|
|
|
|
|farmacii |
|
|
|
|
|
|i
|
|
|
|
|
|
|drogherii|
|____|___________________________|______________|_________|__________|_________|
| 0 |
1
|
2
|
3
|
4
|
5
|
|____|___________________________|______________|_________|__________|_________|
| 1.| Substane farmaceutice
|
|
|
|
|
|
| lichide:
|
|
|
|
|
|____|___________________________|______________|_________|__________|_________|
|
| a) apoase
|flacon sticl/|
0,30 |
0,50
|
2,00 |
|
|
|canistr PVC |
|
|
|
|
| b) alcoolice
|flacon sticl/|
0,30 |
0,50
|
1,00 |
|
|
|canistr PVC |
|
|
|
|
| c) volatile
|flacon sticl/|
0,30 |
0,50
|
2,50 |
|
|
|canistr PVC |
|
|
|
|
| d) foarte volatile
|flacon sticl |
0,30 |
1,00
|
3,00 |
|
| e) acizi i substane
|flacon sticl |
0,30 |
1,00
|
2,00 |

|
| uleioase
|
|
|
|
|
|____|___________________________|______________|_________|__________|_________|
| 2.| Substane farmaceutice de |borcan sticl/|
0,25 |
1,00
|
2,50 |
|
| consisten moale
|cutii PVC
|
|
|
|
|____|___________________________|______________|_________|__________|_________|
| 3.| Substane farmaceutice de |pungi PVC/
|
0,20 |
0,50
|
2,00 |
|
| consisten solid
|pungi hrtie |
|
|
|
|
| (pulberi)
|
|
|
|
|
|____|___________________________|______________|_________|__________|_________|
| 4.| Produse vegetale
|pung hrtie/ |
0,20 |
0,50
|
1,00 |
|
| (ceaiuri medicinale)
|carton
|
|
|
|
|____|___________________________|______________|_________|__________|_________|
| 5.| Medicamente specialiti |fiole,
|
0,40 |
|
0,20 |
|
| n ambalaj comercial
|flacoane,
|
|
|
|
|
| (fiole, flacoane, cutii
|cutii carton |
|
|
|
|
| etc.)
|
|
|
|
|
|____|___________________________|______________|_________|__________|_________|

ANEXA 3
la norme
LIMITELE ADMISIBILE
de perisabilitate pentru produse farmaceutice i alte produse de uz veterinar
______________________________________________________________________________
|Nr. |
Denumirea grupei,
|
Felul
|
Limita maxim de
|
|crt.| subgrupei sau produsului | ambalajului |
perisabilitate (%)
|
|
|
|
|______________________________|
|
|
|
|Transport|Depozitare|Desfacere|
|____|__________________________|_______________|_________|__________|_________|
| 0 |
1
|
2
|
3
|
4
|
5
|
|____|__________________________|_______________|_________|__________|_________|
| 1.| Produse farmaceutice de uz veterinar
|
|____|_________________________________________________________________________|
|
| Injectabile:
|
|
|
|
|
|
| a) soluii apoase
|flacoane
|
0,3
|
0,5
|
2,0
|
|
|
|sticl, plastic|
|
|
|
|
| b) soluii uleioase
|flacoane
|
0,3
|
0,5
|
2,0
|
|
|
|sticl, plastic|
|
|
|
|
| c) suspensii apoase
|flacoane
|
0,3
|
0,5
|
2,0
|
|
|
|sticl, 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 form
|bidoane plastic|
0,3
|
0,5
|
2,0
|
|
| de emulsie apoas
|
|
|
|
|
|
| b) externe sub form
|bidoane plastic|
0,3
|
0,5
|
2,0
|
|
| de emulsie uleioas
|
|
|
|
|
|
| c) interne (per os)
|cutii plastic |
0,3
|
0,5
|
1,0
|
|
| d) injectabile
|flacoane
|
0,3
|
0,5
|
2,0
|
|
|
|sticl, 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
|
|____|__________________________|_______________|_________|__________|_________|

---------------