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SS Singapore SSIC Reference index

SSIC 2025 sub-class

Manufacturing Verified · 15 Apr 2025

17010

Manufacture of pulp, paper and paperboard

This sub-class includes: •manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes •removal of ink and/or manufacture of pulp from waste paper •further processing of paper and/or paperboard: coating, covering and/or impregnating of paper and/or paperboard •manufacture of cotton-linters pulp •manufacture of paper and/or paperboard intended for further industrial processing •manufacture of creped or crinkled paper •manufacture of laminates and foils, if laminated with paper or paperboard •manufacture of handmade paper •manufacture of newsprint and/or other printing or writing paper •manufacture of cellulose wadding and/or webs of cellulose fibres •manufacture of carbon paper or stencil paper in rolls or large sheets

Level

final

Mapped ISIC codes

1

Source

SingStat

Official data

Official nameSingapore Standard Industrial Classification (SSIC 2025)
Issuing authorityDepartment of Statistics Singapore (SingStat / DOS)
Tax authorityInland Revenue Authority of Singapore (IRAS) (IRAS)
PurposeMandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat
Active versionSSIC 2025 (15 Apr 2025)
Hierarchy levelSub-class (5-digit) (final leaf)
Sourcehttps://www.singstat.gov.sg/standards/standards-and-classifications/ssic
Prior versionsSSIC 2020, SSIC 2015

When you need this code

ACRA registration

Select this code as principal or secondary SSIC when registering your business entity via BizFile+.

Licensing

Economic Development Board (EDB), Enterprise Singapore, Ministry of Manpower (MOM) may require sector-specific licence. Check with authority.

Tax filing

IRAS uses SSIC for industry profiling. File Form C / C-S / C-S (Lite) via myTax Portal annually.

Banking

Banks may request your registered SSIC for KYC, merchant acquiring, and sector risk assessment.

Hierarchy

C17170170117010 Manufacture of pulp, paper and paperboard

Correspondence tables

SSIC 2020

  • 17010 — Manufacture of pulp, paper and paperboard

ISIC Rev. 5

  • 1701 Manufacture of pulp, paper and paperboard

ISIC crosswalk

Compliance risk score

Compliance risk score

1

Low friction

5 of 6 factors low-risk

  • Verified source ≤90d
  • ISIC mapping available
  • SSIC 2020 migration mapped
  • Full hierarchy chain
  • GST registration applicable
  • ⚠️ Factory registration?
How we calculate this score

Step-by-step guide

1. Confirm the activity matches

This sub-class includes: •manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes •removal of ink and/or manufacture of pulp from waste paper •further processing of paper and/or paperboard: coating, covering and/or impregnating of paper and/or paperboard •manufacture of cotton-linters pulp •manufacture of paper and/or paperboard intended for further industrial processing •manufacture of creped or crinkled paper •manufacture of laminates and foils, if laminated with paper or paperboard •manufacture of handmade paper •manufacture of newsprint and/or other printing or writing paper •manufacture of cellulose wadding and/or webs of cellulose fibres •manufacture of carbon paper or stencil paper in rolls or large sheets

Examples: <Blank>

2. Check ISIC crosswalk

Maps to 1 ISIC Rev. 5 class(es). Verify the international alignment matches your scope.

3. Register via BizFile+

File entity registration with ACRA at https://www.bizfile.gov.sg. Declare this SSIC code as principal or secondary.

4. Apply for sector licences

Economic Development Board (EDB), Enterprise Singapore, Ministry of Manpower (MOM) — check the relevant authority for specific licence requirements and application forms.

Applicable taxes & forms

Corporate income tax

Rate: 17%

75% exemption on first SGD 10,000 + 50% on next SGD 190,000

GST

Rate: 9% (since 1 January 2024)

Threshold: SGD 1,000,000. If registered, InvoiceNow e-invoicing may apply.

Applicable filings

Form C

myTax Portal · Annual (by 30 Nov for paper, 15 Dec e-file)

Full corporate income tax return for companies. Requires audited/unaudited financial statements.

Form C-S

myTax Portal · Annual (by 15 Dec)

Simplified return for companies with revenue ≤ SGD 5M and deriving income taxed at prevailing corporate rate.

Form C-S (Lite)

myTax Portal · Annual (by 15 Dec)

Simplest return for companies with revenue ≤ SGD 200K.

Form F5

myTax Portal · Quarterly

GST return. GST-registered businesses must file within 1 month of quarter end.

Estimated Chargeable Income (ECI)

myTax Portal · Within 3 months of FYE

Compulsory for all companies. IRAS issues Notice of Assessment based on ECI.

Who uses this code

Typical professionals and business operators mapped to the Manufacturing cluster.

Pharmaceutical plant manager

Oversees drug substance or drug product manufacturing.

Typically also needs

HSA GMP certificate, MOH controlled drug licence, NEA hazardous substance permit.

Food manufacturer

Processes packaged food for retail and export.

Typically also needs

SFA food factory licence, MUIS halal, HACCP certification.

Precision engineering workshop owner

CNC machining and fabrication for aerospace and medical clients.

Typically also needs

CAAS/AS9100 certification for aerospace, MOM WSH compliance.

Chemical plant operator

Produces petrochemicals, industrial gases, or specialty chemicals.

Typically also needs

NEA hazardous substance licence, SCDF flammable material storage permit.

Furniture manufacturer

Designs and produces residential and contract furniture.

Typically also needs

Enterprise SG design grants, SCDF fire certificate for factory, NEA waste disposal.

Related codes

Alphabetical index entries

Frequently asked questions

About this specific SSIC code and the Manufacturing sector

What NEA environmental permits are needed?

Manufacturing facilities with emissions, effluents, or hazardous substances need permits from the National Environment Agency (NEA), including air emission and trade effluent licences.

Are there fire safety requirements for manufacturing premises?

SCDF fire safety requirements apply, including fire certificate requirements for certain types and sizes of industrial premises.

What product safety standards apply to manufactured goods?

Enterprise Singapore and specific regulators set product safety standards. Consumer goods may be subject to Consumer Protection (Consumer Goods Safety Requirements) Regulations.

Do I need a factory registration from MOM?

Factories using machinery or employing a certain threshold of workers may require registration with the Ministry of Manpower under the Workplace Safety and Health Act.

What is SSIC and why does it matter?

The Singapore Standard Industrial Classification (SSIC) is the national system for categorising business activities. It is mandatory at ACRA registration and is used by IRAS, MOM, and other government agencies for tax, licensing, statistical, and policy purposes.

Do I need to register with this SSIC code?

Every business entity registered with ACRA must select at least one SSIC code that best describes its principal economic activity. You can declare up to two codes — one primary and one secondary — via BizFile+.

What international standard does SSIC map to?

SSIC 2025 is aligned with the UN International Standard Industrial Classification (ISIC) Rev. 5. Each SSIC code maps to one or more ISIC Rev. 5 classes, making Singapore business data internationally comparable.

Can I hold more than one SSIC code at the same time?

Yes. ACRA allows one primary SSIC code and one secondary SSIC code per registered entity. If your business spans multiple distinct activities, choose the code that generates the highest share of revenue as primary.

How do I change my registered SSIC code?

You can update your SSIC code through BizFile+ by filing a "Change in Business Activity" transaction. Changes take effect upon ACRA approval. IRAS and other agencies should also be notified if the change affects tax classification.

Official sources

What to do next

Data source: Department of Statistics Singapore (SingStat / DOS) (https://www.singstat.gov.sg/standards/standards-and-classifications/ssic). The site mirrors official workbook data and adds deterministic cluster mapping and risk scoring. Not the authoritative source — always verify against the original spreadsheet.

Last data refresh: 15 Apr 2025. Classification version: SSIC 2025.

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