46309

Wholesale of food, beverages and tobacco n.e.c.

classLevel 4Use for ACRA Registration

This sub-class includes wholesale of food, beverages and tobacco not elsewhere classified. Examples: - bird's nest, wholesaling - canned food wholesaling - frozen pre-cooked food wholesaling

SSIC Guide

Licences & Permits

2 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
1 working day
Prerequisites (3)
  • Any supporting document
  • File format: DOC,DOCX,GIF,JPG,PDF,PPT,PPTX,XLS,XLSX
  • Maximum upload per application: 2MB
Full reference: how to apply, FAQ, prerequisites
Required for activitySFA

Rice Licence

Regulation of Import, Export and Wholesale Dealing of Rice Rice is a controlled item under the Price Control Act (Chapter 244) and the Price Control (Rice) Order 1990 issued by the Minister for Trade and Industry (MTI). A licence issued by the Singapore Food Agency (SFA) is required to import (into Singapore or Singapore Free Trade Zone), export and carry out wholesale dealings in rice. For more information on permit applications for import and export, rice licences, and FAQs, please visit the Rice website.

Processing
The processing time is 3 working days upon receipt of completed application
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

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

Concessionary taxEnterprise SingaporeGTP

Global Trader Programme (GTP)

Benefit: 5% or 10% concessionary tax on qualifying income from international trading of approved commodities (energy, agri-commodities, metals, electronic & industrial products, building materials).

Eligibility: Substantial trading activity from Singapore: turnover thresholds, local hires, business spend.

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 Services 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 10% of total workforce

Work Permit

TierMonthlyConditions
Higher-skilled (Tier 1)SGD 300Up to 10%
Basic (Tier 1)SGD 450Up to 10%
Basic (Tier 2)SGD 60010–25%
Basic (Tier 3)SGD 800>25% (up to DRC of 35%)

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

Need help choosing?

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

Read the SSIC Guide