Manufacture of pharmaceutical products for veterinary use

classLevel 4Use for ACRA Registration

This sub-class includes: - the manufacture of pharmaceutical ingredients and/or chemicals that are used as ingredients for the manufacture of products for veterinary use - medicinal and/or botanical products for veterinary use in dose form (e.g., tablets, capsules, ointments, vials, powders, solutions)

SSIC Guide

Licences & Permits

4 licences apply to businesses in this SSIC code depending on the specific activities you conduct. Most are activity-triggered — a holding company in 64, for example, only needs a Banking Licence if it actually conducts banking.

Required for activityEDB

Certificate of Registration under the Control of Manufacture Act (All applicants other than Singapore-owned Beer and Stout applicants)

In Singapore, the manufacture of certain goods is regulated by the Control of Manufacture Act. Any person that intends to manufacture COMA-scheduled goods or their parts thereof would need to apply to be registered under the COMA. For more information please visit: COMA legislation

Processing: 30 working days from the submission of all required information

Full reference: how to apply, FAQ, prerequisites

Required for activityAVS

Free Sale Certificate (Vaccine)

The Free Sale Certificate for Vaccine allows exporters to get Animal and Veterinary Service endorsement for their vaccine intended for export.

Validity: Per request
Processing: 2 working days

Prerequisites (15)

Product Details
For watermark supporting document, please ensure the content in the document is embedded within A4 size and kept within the default margin.
File Format: BMP,DOCX,GIF,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
Letter of Declaration
For watermark supporting document, please ensure the content in the document is embedded within A4 size and kept within the default margin.
File Format: BMP,DOCX,GIF,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB
Certificate of Analysis
File Format: DOC,DOCX,GIF,JPG,PDF,XLS,XLSX
Maximum upload per application: 2MB
Others
For watermark supporting document, please ensure the content in the document is embedded within A4 size and kept within the default margin.
File Format: BMP,DOCX,GIF,JPEG,JPG,PDF,PNG,XLS,XLSX
Maximum upload per application: 2MB

Full reference: how to apply, FAQ, prerequisites

Required for activityNEA

Hazardous Substances (HS) Permit

Any person who wishes to purchase, store and/or use any hazardous substances controlled under the Environmental Protection and Management (Hazardous Substances) Regulations must obtain a Hazardous Substances Permit. For more information please visit: NEA's website

Validity: 5 years
Processing: 30 working days upon receipt of complete and accurate submission of all required documents

Prerequisites (18)

Industrial Allocation Approval
Clearance for use of industrial premises from NEA’s Development Control Department.
No-Objection Letter (for storage at a 3rd party warehouse)
Letter of consent (on letterhead) from 3rd party warehouse if hazardous substances will be stored at the 3rd party warehouse’s premises.
The letter must state the substance name, purity, maximum quantity allowed to be stored at the stated premises.
The warehouse must have the necessary NEA Hazardous Substances Permit / Licence to store your company’s hazardous substances.
Emergency Response Plan
Emergency action plan detailing the company’s response to hazardous substance spills/releases, including:
emergency contacts,
clean-up procedure and equipment,
containment measures,
engaged TIWCs,
recovery process,
and site layout/floor plan indicating the storage location(s) of the hazardous substances.
ACRA Business Profile
Current ACRA business profile of company.
CSC/PE Certification for bulk/fixed storage tanks
Certificate of Statutory Completion (CSC) or Professional Engineer's (PE) endorsement for bulk/fixed storage tanks.

Full reference: how to apply, FAQ, prerequisites

Required for activityNEA

Written Permission to Discharge Trade Effluent into a Watercourse

For factories to apply for a written permission to discharge trade effluent into a watercourse.

Processing: available on the agency's website

Full reference: how to apply, FAQ, prerequisites

Need help with these licences?

We handle the applications, document prep, and agency liaison end-to-end.

Licence requirements change — we keep this list current as part of the engagement.

Tax Incentives & Schemes

6 schemes that businesses in this SSIC code may qualify for. Eligibility is case-by-case — talk to the relevant authority.

Concessionary taxEDBDEI

Development & Expansion Incentive (DEI)

Benefit: 5% or 10% concessionary corporate tax on qualifying incremental income for up to 10 years. The follow-on to Pioneer once activity is established.

Eligibility: Existing activity in Singapore expanding into substantially new capability or capacity. Discretionary, EDB-administered.

Concessionary taxEDBIDI

IP Development Incentive (IDI)

Benefit: Concessionary tax (5% or 10%) on qualifying IP-related income from substantive R&D and IP commercialisation conducted in Singapore.

Eligibility: Substantive R&D activity in SG; modified-nexus approach links concessionary tax to R&D spend ratio.

Capital allowanceEDBLIA

Land Intensification Allowance (LIA)

Benefit: Initial 25% + annual 5% capital allowance on qualifying construction or renovation costs for industrial buildings meeting prescribed gross-plot-ratio benchmarks.

Eligibility: Industrial site achieving Singapore's higher Gross Plot Ratio benchmarks for the activity.

Concessionary taxEDBPioneer

Pioneer Certificate Incentive (PC)

Benefit: 0% corporate tax on qualifying income for up to 15 years (typically 5–10) for genuinely pioneer manufacturing or services activity.

Eligibility: Substantial new economic activity in Singapore: substantial fixed-asset investment, technology spillovers, and new-to-Singapore expertise. Approved on a discretionary, case-by-case basis.

Tax exemptionIRASPTE

Partial Tax Exemption (PTE)

Benefit: First SGD 10,000: 75% exemption; next SGD 190,000: 50% exemption. Available to all companies (including those past their 3-year SUTE window).

Eligibility: Singapore tax-resident company.

Tax exemptionIRASSUTE

Start-Up Tax Exemption (SUTE)

Benefit: First SGD 100,000 of chargeable income: 75% exemption; next SGD 100,000: 50% exemption. For each of the first 3 YAs after incorporation.

Eligibility: Newly incorporated SG-resident company, ≤ 20 individual shareholders (or one corporate holding ≥ 10%), not in investment-holding or property-development.

Note for SSIC : Excludes 64202 investment holding & 41001/68101 property development

Worth applying for any of these?

We screen eligibility and shape the application — most schemes are discretionary and need a substantive activity case.

Foreign Worker Levies

This SSIC code falls under MOM's Manufacturing sector for foreign-worker levy purposes. Levies below apply per worker per month, paid by the employer in addition to salary.

S Pass

Tier	Monthly	Conditions
Tier 1	SGD 550	Up to 18% of total workforce

Work Permit

Tier	Monthly	Conditions
Higher-skilled (Tier 1)	SGD 250	Up to 25% of total workforce
Basic (Tier 1)	SGD 370	Up to 25%
Basic (Tier 2)	SGD 470	25–50%
Basic (Tier 3)	SGD 650	>50% (up to DRC)

Hiring foreign workers in this sector?

We handle Work Permit, S Pass, and EP applications alongside the incorporation — and check Dependency Ratio Ceilings before you commit headcount.

Levies and Dependency Ratio Ceilings are reviewed periodically by MOM (rates above effective 2024-09-01).

Classification Path

Section

C-MANUFACTURING

Division

21-MANUFACTURE OF PHARMACEUTICALS AND BIOLOGICAL PRODUCTS

Group

210-MANUFACTURE OF PHARMACEUTICALS AND BIOLOGICAL PRODUCTS

Current class

21013-Manufacture of pharmaceutical products for veterinary use

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