38200

Treatment and disposal of waste

classLevel 4Use for ACRA Registration

This sub-class includes the treatment prior to disposal and other treatment of hazardous and non-hazardous waste, the disposal of waste, and remediation activities. The waste may be in solid or non-solid form. Units in this sub-class are primarily engaged in: - operation of landfills for disposal of waste - storage of captured carbon dioxide - disposal of waste by combustion or incineration or other methods, with or without the resulting production of electricity or steam, substitute fuels, biogas, ashes or other by-products for further use, etc. - treatment of organic waste for disposal, landfilling or permanent storage - disposal of used goods such as refrigerators to eliminate harmful waste - remediation activities like: - decontamination of soils and groundwater at the place of pollution, either in situ or ex situ, using e.g., mechanical, chemical or biological methods - decontamination and cleaning up of surface water following accidental pollution - decontamination of industrial plants or sites, including nuclear plants and sites - cleaning up of oil spills and other pollutions on land, in surface water, in ocean and seas, including coastal areas and other specialised pollution-control activities - production of compost from organic waste - permanent underground storage of waste in a deep geological cavity such as a salt or potassium mine - operation of facilities for treatment of hazardous waste - treatment and disposal of toxic live or dead animals and/or other contaminated waste - treatment, disposal and storage of radioactive nuclear waste including: - treatment and disposal of transition radioactive waste, i.e., decaying within the period of transport, from hospitals - encapsulation, preparation and other treatment of nuclear waste for storage - asbestos, lead paint, and other toxic material abatement - clearing of landmines, including detonation at the site - other specialized pollution-control activities - site remediation containment, control and monitoring services

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.

Validity
1 year
Processing
7 working days upon receipt of complete and accurate submission of all required documents
Prerequisites (8)
  • ACRA Business Profile
  • ACRA business profile of company
  • Vehicle Log Card(s)
  • Vehicle Log Card(s)
  • Photographs of Equipment and Vehicles
  • Photographs of Equipment and Vehicles. The equipment and vehicle shall be labelled with your company name and contact details
  • WSQ certificate of driver/crew
  • WSQ certificate of driver/crew
Full reference: how to apply, FAQ, prerequisites
Validity
See table for licence validity
Processing
within 30 working days upon receipt of the full set of documents for evaluation
Prerequisites (15)
  • Process Flow Diagram with description
  • Process flow diagram with description of the overall process/operation of the general waste disposal facility and its processes.
  • Industrial Siting Consultation (ISC)
  • Scheduled maintenance programme
  • A copy of the scheduled maintenance programme of all major equipment for the first year of operation (for new disposal facilities) or for at least one year of operation from the date of application (for existing disposal facilities).
  • Layout Plan of Facility
  • Detailed Layout Plan of facility showing work areas e.g. entrance, processing area, storage area, equipment placement.
  • Tenancy Lease Agreement
  • A copy of the tenancy lease agreement/Title Deed of the facility.
  • Progressive Wage Model Declaration
  • Information of all employees in the facility.
  • Valid Fire Certificate issued by SCDF 
  • Fire Certificate | Licence & Accreditation - GoBusiness 
  • FormSG
  • You may proceed to submit additional informational such as source of waste intake and off-take destination for recyclables via FormSG after obtaining the GoBusiness application number.
Full reference: how to apply, FAQ, prerequisites
Validity
1 Year
Processing
30 working days upon receipt of complete and accurate submission of all required documents, including trial run results (where applicable)
Prerequisites (10)
  • ACRA Business Profile
  • To submit ACRA business profile of company
  • Industrial Siting Consultation (ISC)
  • The most recent Industrial Siting Consultation (ISC), previously known as Industrial Allocation (IA) approval by the Development Control and Licensing Division (DCLD)
  • Pollution Control Equipment Clearance (PCE) and Pollution Control Study (PCS)
  • Fire Safety documentation
  • Please ensure that your company has fulfilled all fire safety requirements and documents by SCDF^ and submit your latest Fire Certificate.
  • ^ Please refer to SCDF website for more information on criteria for premises that need to comply with require fire safety requirements and documentations
  • Technical Information on treatment facility and pollution control equipment
  • To submit technical information about toxic industrial waste types and treatment processes
Full reference: how to apply, FAQ, prerequisites
Validity
1 year
Processing
7 working days upon receipt of complete and accurate submission of all required documents
Prerequisites (12)
  • Declaration Form
  • Download the declaration form (https://www.nea.gov.sg/docs/default-source/tiw/tiwta-doc/mar-2026/application-form-ta-document---24(1)_apr-2026.pdf) and upload the completed form detailing the safety requirements and emergency action plans.
  • Annex E
  • Download Annex E (https://www.nea.gov.sg/docs/default-source/tiw/tiwta-doc/mar-2026/annex-e_apr-2026.xlsx) and upload the completed file with the type of packaging and list of TIW transported
  • Tank Certificate from certified 3rd-party testing body
  • To upload tanker certificate from certified 3rd-party testing body for ISO Tank, Vacuum Tank and IBC
  • Hazard Warning Panels and Labels for Vehicles/Tankers
  • To submit information on hazard warning panels and labels used on vehicles/tankers
  • Container Labels
  • To submit information on container labels
  • Hazmat Transport Driver Permit (HTDP)
  • To submit driver's HTDP for transporting TIW
Full reference: how to apply, FAQ, prerequisites
Validity
5 years
Processing
4-6 weeks from the date of the complete submission of required documents
Prerequisites (4)
  • Attach Supporting Documents
  • e.g. Laboratory test report, Manufacturing Process Flow diagram (indicating where and how trade effluent is generated), Wastewater Treatment Process Flow Diagram, Licensed Waste Collection documents, MSDS, etc
  • File format: xls,tif,ppt,doc,pdf,jpg
  • Maximum upload per application: 2 MB
Full reference: how to apply, FAQ, prerequisites

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

Tax Incentives & Schemes

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

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.

Need help choosing?

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

Read the SSIC Guide