26602

Manufacture/repair of irradiation and electromedical equipment and instruments

classLevel 4Use for ACRA Registration

This sub-class includes the manufacture, repair and/or maintenance of irradiation and/or electromedical equipment and/or instruments, for instance: - irradiation apparatus and/or tubes (e.g., industrial, medical diagnostic, medical therapeutic, research, scientific uses) - X-ray generators - X-ray detectors for medical use   - CT/CAT (Computerized Axial Tomography) scanners - PET (Positron Emission Tomography) scanners - Magnetic Resonance Imaging (MRI) equipment - medical ultrasound equipment - scintigraphic apparatus - electrocardiographs - electromedical endoscopic equipment - medical laser equipment - electro medical ventilators

SSIC Guide

Licences & Permits

7 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.

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

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
Validity
Perpetual (with recurring annual payment)
Processing
20 working days (excluding inspections), upon receipt of complete and accurate submission of all required documents
Prerequisites (12)
  • Irradiating apparatus / radioactive material information
  • Brochures, catalogues, data sheets, etc. showing the technical specifications of the apparatus or radioactive material
  • Floor plan / Site layout
  • For storage or manufacture of radioactive materials, please provide the floor plan and layout of the storage / installation site.
  • Radiation Protection Plan
  • For storage or manufacture of radioactive materials, please provide Radiation Protection Plan (RPP) and relevant Standard Operating Procedures (SOP). These should include waste management, disposal/decommissioning plan and emergency response plans, where applicable.
  • Disposal plan
  • For radioactive materials, please provide the disposal plan and where applicable, official document(s) stating that the overseas manufacturer / supplier can and will accept the return of disused sources for proper disposal.
  • Acknowledgement for acceptance of disused sources
  • For radioactive materials, please provide the official document to your customers stating that your organisation will accept the return of disused sources for repatriation to country of origin.
  • HSA authorisation for medical devices/therapeutic products
  • For applications including medical devices or therapeutic products, please provide the HSA Medical Device Registration or proof of exemption from registration.
Full reference: how to apply, FAQ, prerequisites
Validity
30 days
Processing
20 working days, upon receipt of complete and accurate submission of all required documents
Prerequisites (8)
  • Apparatus information:
  • Equipment brochure / catalogue / technical specifications of the equipment to be licensed
  • Invoice
  • Invoice
  • Packing list of consignment
  • Packing list of consignment
  • Airway bill or Bill of lading
  • Airway bill or Bill of lading
Full reference: how to apply, FAQ, prerequisites
Validity
3,6,9, 12 or 24 months
Processing
20 working days (excluding inspections), upon receipt of complete and accurate submission of all required documents
Prerequisites (6)
  • Irradiating apparatus information
  • Brochures, catalogues, data sheets, etc. showing the technical specifications of the apparatus
  • HSA authorisation (For medical devices)
  • For applications including medical devices, please provide HSA Medical Device Registration or proof of exemption from registration.
  • Equipment certificates (For devices used on human without HSA authorisation)
  • Certificate of equipment to be licensed issued by one of the following organisations: US-FDA / Australia-TGA / Japan-MHLW / Health Canada / CE-(93/42/EEC)
Full reference: how to apply, FAQ, prerequisites

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

ESER is applicable to: Short range/low power devices (SRD/LPD) e.g. alarm, RFID, radio-detection, on-site paging and vehicle radar systems, remote controls, telecommand, telemetry, wireless microphone and video transmitter, wireless LAN and Bluetooth DECT Cordless Telephone, Portable mobile radio (PMR446) and multi-channel portable radio (MCR446) at less than 500 mW DVB-T2 Integrated Receiver Decoder (e.g. DVB-T2 Set-top box, Integrated Digital TV, In-vehicle receiver) Complex multi-line equipment (e.g. PABX, KTS, ISDN, PABX, PSTN, PLC)

When: if the equipment involves electrotherapeutic devices

Validity
5 years
Processing
immediate
Prerequisites (2)
  • Documents Needed
  • Please refer to https://iris.imda.gov.sg/application/enhanced-simplified-equipment-registration-(eser)
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

5 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.

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

TierMonthlyConditions
Tier 1SGD 550Up to 18% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 250Up to 25% of total workforce
Basic (Tier 1)SGD 370Up to 25%
Basic (Tier 2)SGD 47025–50%
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

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