26802

Manufacture of blank magnetic tapes, diskettes, Blu-ray technology discs, CDs, DVDs and VCDs

classLevel 4Use for ACRA Registration

This sub-class includes the manufacture of blank magnetic and/or optical recording media. Units in this sub-class include the manufacture of: - blank magnetic audio and/or video tapes - blank magnetic audio and/or video cassettes - blank diskettes - blank optical discs

SSIC Guide

Licences & Permits

5 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

The Manufacture of Optical Discs Act serves to enhance our regulatory system for the manufacture of optical discs by introducing further safeguards to protect rights of intellectual property rights holders. Any person that intends to manufacture optical discs as defined under the Manufacture of Optical Discs Act "MODA" in Singapore, for sale or other commercial purpose, must first obtain a valid MODA license from the Registrar of Optical Discs. The 5-year renewable MODA license is location specific, which means that the manufacturer may only manufacture optical discs in the premises stated in the license. For more information please visit: Learn More

Validity
5 years (renewable)
Processing
30 working days from the submission of all required information
Full reference: how to apply, FAQ, prerequisites

The Manufacture of Optical Discs Act serves to enhance our regulatory system for the manufacture of optical discs by introducing further safeguards to protect rights of intellectual property rights holders. Any person that intends to manufacture optical discs as defined under the Manufacture of Optical Discs Act "MODA" in Singapore, for sale or other commercial purpose, must first obtain a valid MODA license from the Registrar of Optical Discs. The 5-year renewable MODA license is location specific, which means that the manufacturer may only manufacture optical discs in the premises stated in the license. For more information please visit: Manufacture of Optical Discs Act 2004

Validity
5 years (renewable)
Processing
30 working days from the submission of all required information
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

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

Section
C-MANUFACTURING
Division
26-MANUFACTURE OF COMPUTER, ELECTRONIC AND OPTICAL PRODUCTS
Group
268-MANUFACTURE OF MAGNETIC AND OPTICAL MEDIA
Current class
26802-Manufacture of blank magnetic tapes, diskettes, Blu-ray technology discs, CDs, DVDs and VCDs

Need help choosing?

Our guide helps you find the right SSIC code for your business activity.

Read the SSIC Guide