SSIC 2025 sub-class
Transport & Logistics Verified · 15 Apr 202530200
Manufacture/repair of railway and tramway locomotives and rolling stock
This sub-class includes manufacture and/or repair of: •electric, diesel, steam and/or other rail locomotives •self-propelled railway or tramway coaches, vans and/or trucks, maintenance or service vehicles •railway or tramway rolling stock, not self-propelled (e.g., passenger coaches, goods vans, tank wagons, self-discharging vans and/or wagons, workshop vans, crane vans, tenders) •specialised parts of railway or tramway locomotives or of rolling stock (e.g., bogies, axles and/or wheels, brakes and/or parts of brakes; hooks and/or coupling devices, buffers and/or buffer parts; shock absorbers; wagon and/or locomotive frames; bodies; corridor connections) •mechanical and/or electromechanical signalling, safety and/or traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields, etc. •mining locomotives and/or mining rail cars •railway car seats •railway transport simulators
Level
final
Mapped ISIC codes
2
Source
SingStat
Official data
| Official name | Singapore Standard Industrial Classification (SSIC 2025) |
| Issuing authority | Department of Statistics Singapore (SingStat / DOS) |
| Tax authority | Inland Revenue Authority of Singapore (IRAS) (IRAS) |
| Purpose | Mandatory at ACRA business/company registration; used by IRAS, MOM, EDB, SingStat |
| Active version | SSIC 2025 (15 Apr 2025) |
| Hierarchy level | Sub-class (5-digit) (final leaf) |
| Source | https://www.singstat.gov.sg/standards/standards-and-classifications/ssic |
| Prior versions | SSIC 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
Land Transport Authority (LTA), Maritime and Port Authority (MPA), Civil Aviation Authority (CAAS) 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
Correspondence tables
SSIC 2020
- 30200 — Manufacture and repair of railway and tramway locomotives and rolling stock (including specialised parts except engines, electric motors and signalling equipment)
ISIC crosswalk
Compliance risk score
Compliance risk score
Low friction
5 of 6 factors low-risk
- ✅ Verified source ≤90d
- ✅ ISIC mapping available
- ✅ SSIC 2020 migration mapped
- ✅ Full hierarchy chain
- ✅ GST registration applicable
- ⚠️ Licensed operator?
Step-by-step guide
1. Confirm the activity matches
This sub-class includes manufacture and/or repair of: •electric, diesel, steam and/or other rail locomotives •self-propelled railway or tramway coaches, vans and/or trucks, maintenance or service vehicles •railway or tramway rolling stock, not self-propelled (e.g., passenger coaches, goods vans, tank wagons, self-discharging vans and/or wagons, workshop vans, crane vans, tenders) •specialised parts of railway or tramway locomotives or of rolling stock (e.g., bogies, axles and/or wheels, brakes and/or parts of brakes; hooks and/or coupling devices, buffers and/or buffer parts; shock absorbers; wagon and/or locomotive frames; bodies; corridor connections) •mechanical and/or electromechanical signalling, safety and/or traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields, etc. •mining locomotives and/or mining rail cars •railway car seats •railway transport simulators
Examples: <Blank>
2. Check ISIC crosswalk
Maps to 2 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
Land Transport Authority (LTA), Maritime and Port Authority (MPA), Civil Aviation Authority (CAAS) — 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.
Form B
myTax Portal · Annual (by 15 Apr paper, 18 Apr e-file)
Tax return for self-employed persons and sole-proprietors.
Form B1
myTax Portal · Annual (by 15 Apr paper, 18 Apr e-file)
Simplified return for self-employed with revenue < SGD 200K.
Form IR8A
Auto-Inclusion Scheme / employer submission · Annual (by 1 Mar)
Employer return of employee remuneration. Mandatory for 6+ employees.
Who uses this code
Typical professionals and business operators mapped to the Transport & Logistics cluster.
Warehouse manager
Manages storage, picking, and dispatch operations.
Typically also needs
SCDF fire certificate, MOM WSH officer appointment, PDPA for B2C pick lists.
Bus operator (private)
Runs private bus and coach services.
Typically also needs
LTA bus service operator licence, LTA vehicle inspection, driver vocational licence.
Last-mile delivery fleet manager
Coordinates parcel delivery drivers and route optimization.
Typically also needs
LTA GVL for vans, MOM employment regulations, GPS tracking setup.
Logistics company owner
Operates warehousing and freight distribution.
Typically also needs
LTA Goods Vehicle Licence, MOM WSH risk assessment for warehouse, customs permit.
Freight forwarder
Arranges international sea and air cargo shipments.
Typically also needs
MPA/MES freight forwarder registration, customs broker permit, CAAS for air freight.
Related codes
Parent division
30 MANUFACTURE OF OTHER TRANSPORT EQUIPMENTParent section
C MANUFACTURINGAlphabetical index entries
Frequently asked questions
About this specific SSIC code and the Transport & Logistics sector
What maritime permits apply under this SSIC code?
If the activity involves port or harbour operations, the Maritime and Port Authority (MPA) may require a Port Limit Licence, Harbour Craft Licence, or specific operator approval.
Are special aviation certifications required?
Air transport and related services under the Civil Aviation Authority of Singapore (CAAS) framework need an Air Operator Certificate and may be subject to Changi Airport Group operational rules.
What insurance is mandatory for transport operators?
Motor vehicle third-party liability insurance is compulsory. Freight forwarders and logistics providers often carry cargo liability and professional indemnity coverage as a contractual requirement.
Do I need an operator licence from LTA?
Road freight and passenger transport operators typically require a Goods Vehicle Licence, Public Service Vehicle Licence, or equivalent from the Land Transport Authority. Check the specific licence class for your vehicle type and operational scope.
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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