GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA No. 1 SIC CODE Financial and Accounting Services SETA (FASSET) INVESTMENT ENTITIES AND TRUSTS Banking Sector Education & Training Authority (BANKSETA) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 81904 83110 83120 83121 83180 83190 88101 88102 88103 88120 88121 88122 88123 88140 88142 91108 9110E No. 2 SIC CODE 1 2 1 2 1 2 1 2 1 2 1 2 1 2 81110 81121 81122 81900 81910 83101 83102 No. 3 SIC CODE 1 3 1 3 1 3 1 3 1 3 1 3 1 3 11600 33100 33200 33300 33410 33420 33421 ADMINISTRATION OF FINANCIAL MARKETS SECURITY DEALING ACTIVITIES STOCK BROKING ACTIVITIES DEVELOPMENT CORPORATIONS AND ORGANIZATIONS ACTIVITIES AUXILIARY TO FINANCIAL INTERMEDIATION TAX SERVICES ASSET PORTFOLIO MANAGEMENT COMPANY SECRETARY SERVICES ACCOUNTING, BOOKKEEPING AND AUDITING ACTIVITIES; TAX CONSULTANCY ACTIVITIES OF ACCOUNTANTS AND AUDITORS REGISTERED IN TERMS OF THE PUBLIC ACCOUNTANTS ACTIVITIES OF COST AND MANAGEMENT ACCOUNTANTS BOOKKEEPING ACTIVITIES, INCLUDING RELEVANT DATA PROCESSING AND TABULATING ACTIVITIES BUSINESS AND MANAGEMENT CONSULTANCY ACTIVITIES PROJECT FINANCIAL MANAGEMENT SOUTH AFRICAN REVENUE SERVICE (SARS) DEPARTMENTS OF STATE EXPENDITURE AND FINANCE 17 MONETARY INTERMEDIATION DISCOUNT HOUSES AND COMMERCIAL AND OTHER BANKING BUILDING SOCIETY ACTIVITIES OTHER FINANCIAL INTERMEDIATION N.E.C. LEASE FINANCING SECURITIES DEALINGS BY BANKS ACTIVITIES ANCILLARY TO FINANCIAL MEDIATION 7 Chemical Industries Education & Training Authority (CHIETA) PRODUCTION OF ORGANIC FERTILIZER MANUFACTURE OF COKE OVEN PRODUCTS PETROLEUM REFINERIES/SYNTHESISERS PROCESSING OF NUCLEAR FUEL MANUFACTURE OF BASIC CHEMICALS, EXCEPT FERTILIZERS AND NITROGEN COMPOUNDS MANUFACTURE OF FERTILIZERS AND NITROGEN COMPOUNDS MANUFACTURE RAW MATERIALS AND CHEMICAL COMPOUNDS USED IN AGRICULTURE Page 1 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA MANUFACTURE OF PLASTICS IN PRIMARY FORM AND OF SYNTHETIC RUBBER 3 33430 33501 33502 33520 33530 33541 33543 33592 34000 34110 3 34112 MANUFACTURE OF GLASS CONTAINERS; GLASS KITCHENWARE AND TABLEWARE; SCIENTIFIC AND LABORATORY GLASSWARE, CLOCK AND WATCH GLASSES AND OTHER GLASS PRODUCTS N.E.C. 1 3 MANUFACTURE OF ACCUMULATORS, PRIMARY CELLS AND PRIMARY BATIERIES6 1 3 1 3 1 3 1 3 36400 39905 41210 61410 87140 No. 5 SIC CODE Construction Education & Training Authority (CETA) 1 5 MANUFACTURE OF WOODEN DOORS 1 5 3010C 32220 5 32222 JOINERY AND WOOD MACHINING INCLUDING MANUFACTURE AND INSTALLATION OF TIMBER AND OTHER BUILDING FIXTURES 1 5 KITCHEN CABINET MAKING FOR CUSTOMIZED REQUIREMENTS ON-SITE 1 5 1 5 1 5 1 5 1 5 32223 34211 34220 34221 34231 34250 5 34251 MANUFACTURE OF ARTICLES OF CONCRETE, CEMENT AND PLASTER INCLUDING PRECAST BUILDING AND CIVIL ENGINEERING PRODUCTS ON-SITE AND OFF-SITE 1 5 DIMENSIONAL STONE TRADES 1 5 1 5 1 5 1 5 1 5 34261 50001 50100 50101 50102 50103 1 3 1 3 1 3 1 3 1 3 1 3 1 3 1 3 1 3 1 1 CHEMICALLY-BASED GENERAL HOUSEHOLD AND PERSONAL CARE PRODUCTS MANUFACTURE, SALE AND/OR DISTRIBUTION OF DIVERSIFIED SPECIALITY CHEMICALS FOR INDUSTRIAL USE MANUFACTURE OF PAINTS, VARNISHES AND SIMILAR COATINGS, PRINTING INK AND MASTICS MANUFACTURE OF PHARMACEUTICALS, MEDICINAL CHEMICALS AND BOTANICAL PRODUCTS MANUFACTURE OF SOAP AND OTHER CLEANING COMPOUNDS MANUFACTURE OF BEAUTY PRODUCTS MANUFACTURE OF EXPLOSIVES AND PYROTECHNIC PRODUCTS MANUFACTURE OF OTHER NON-METALLIC MINERAL PRODUCTS MANUFACTURE OF GLASS AND GLASS PRODUCTS POWER COATING MANUFACTURE OF INDUSTRIAL GASES IN COMPRESSED, LIQUEFIED OR SOLID FORMS WHOLESALE TRADE IN SOLID, LIQUID AND GASEOUS FUELS AND RELATED PRODUCTS INDUSTRIAL RESEARCH, E.G. FUEL RESEARCH 23 1 1 MANUFACTURE OF BUILDERS' CARPENTRY AND JOINERY MANUFACTURE OF TILES AND SANITARY WARE MANUFACTURE OF REFRACTORY CERAMIC PRODUCTS INSTALLATION OF REFRACTORY CERAMIC PRODUCTS BRICK-MAKING MANUFACTURE OF ARTICLES OF CONCRETE, CEMENT AND PLASTER CONTRACTOR DEVELOPMENT SITE PREPARATION EXCAVATION. EARTH MOVING AND TUNNELLING DEMOLITION OF BUILDINGS AND STRUCTURES SHORING AND PILING Page 2 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA CONSTRUCTION MANAGEMENT AND SUPERVISION 5 50201 50202 5 50203 MANUFACTURE AND ASSEMBLY OF BUILDING RELATED ALUMINIUM COMPONENTS AND FIXTURES, INCLUDING ALUMINIUM FENESTRATION AND SKYLIGHT INSTALLATION 1 5 CONSTRUCTION OF BUILDINGS 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 50210 50211 50212 50213 50219 50220 50221 50230 50231 50232 50320 50240 50241 50242 50243 50244 50250 5 50260 CONSTRUCTION, MAINTENANCE AND REPAIR OF ROADS, RUNWAYS, BRIDGES, TUNNELS AND RELATED STRUCTURES INCLUDING DRAINING AND ROAD SERVICES 5 50261 ROAD SURFACING AND REPAIR; HOT MIX AND COLD MIX ASPHALT MANUFACTURE; AND BITUMINOUS SLURRY, BITUMINOUS EMULSION AND MODIFIED BITUMINOUS BINDER MANUFACTURE 1 5 PLUMBING 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 50310 50330 50340 50350 50360 50370 50380 50390 50410 50420 50421 50430 1 5 1 1 1 1 CUTTING, BENDING AND FIXING OF REINFORCING STEEL CONSTRUCTION OF HOMES BUILDING CONSTRUCTION AND PROJECT MANAGEMENT TIMBER CONSTRUCTION CONSTRUCTION OF OTHER BUILDINGS CONSTRUCTION OF CIVIL ENGINEERING STRUCTURES CONSTRUCTION AND MAINTENANCE OF WATER SUPPLY, SEWAGE AND STORM WATER INFRASTRUCTURE CONSTRUCTION OF OTHER STRUCTURES PLANT OPERATION BUILDING INSTALLATION, SERVICES AND COMPLETION ELECTRICAL CONTRACTING CONSTRUCTION BY SPECIALIST TRADE CONTRACTORS CARPENTRY CEILING AND PARTITION ERECTION CONSERVATION, RESTORATION AND REFURBISHMENT OF BUILDINGS, STRUCTURES ETC. SHUTTERING STRUCTURAL STEEL AND CLADDING CONTRACTING SHOP FITTING BRICKLAYING PLASTERING, TILING AND PAVING FENCING GLAZING SCAFFOLDING OTHER BUILDING INSTALLATION N.E.C. PAINTING AND DECORATING ROOFING POTTERY FLOOR COVERING Page 3 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA OTHER BUILDING COMPLETION N.E.C. 5 50490 50491 5 50494 MANUFACTURE OF ROOF TRUSSES EXCEPT WHERE THE MANUFACTURING OF TIMBER ROOF TRUSSES IS CARRIED OUT AT A SAWMILL AS ANCILLARY PART OF THE PROCESS OF PRODUCING TIMBER 1 5 MANUFACTURE OF CONSTRUCTION MATERIAL, HARDWARE, PLUMBING AND HEATING EQUIPMENT 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 1 5 50496 50497 50498 50499 88210 88211 88212 88213 88214 88216 8821C 8821D 5 8821E FIRE PROTECTION, FIRE SUPPRESSION AND FIRE PREVENTION STRUCTURES COVERED BY NATIONAL BUILDING REGULATIONS 1 5 TESTING THE STRENGTH OF CONCRETE 1 5 88222 88223 5 88913 TOTAL SUB-CONTRACTION MATERIAL ONLY AND SUB-CONTRACTION FOR BUILDING AND CONSTRUCTION LABOUR ONLY CONTRACTING FOR BUILDING AND CONSTRUCTION 1 5 SUB-CONTRACTING FOR BUILDING AND CONSTRUCTION 1 5 1 5 88914 9130E 99034 No. 7 SIC CODE Education, Training & Development Practices SETA (ETDP) 1 7 GENERAL RESEARCH, E.G. CSIR 1 7 1 7 1 7 1 7 1 7 1 7 1 7 1 7 87110 87132 92001 92002 92004 92005 92006 92007 92008 7 92009 OTHER EDUCATIONAL SERVICES - OWN ACCOUNT TEACHERS, MOTOR VEHICLE DRIVING SCHOOLS/TUTORS AND MUSIC, DANCING AND OTHER ART SCHOOLS ETC 1 5 1 1 1 1 WATERPROOF CONTRACTING CUTTING, SHAPING AND FINISHING OF STONES ACTIVITIES OF PROFESSIONAL ORGANISATIONS ACTIVITIES OF PROPERTY VALUERS ARCHITECTURAL AND ENGINEERING ACTIVITIES AND RELATED TECHNICAL CONSULTANCY CONSULTING ENGINEERING ACTIVITIES ARCHITECTURAL ACTIVITIES ACTIVITIES OF QUANTITY SURVEYORS ACTIVITIES OF LAND SURVEYORS ACTIVITIES OF NON-REGISTERED ARCHITECTS, E.G. TRACERS AND DRAUGHTSMEN OF PLANS FOR DWELLINGS EARTH CRUST DRILLING LANDSCAPE ARCHITECTURE ROAD CONSTRUCTION AND MAINTENANCE TOWN AND REGIONAL PLANNING MANUFACTURE OF TOMBSTONES 72 1 RESEARCH AND DEVELOPMENT PRE-PRIMARY EDUCATION AND ACTIVITIES OF AFTER-SCHOOL CENTRES PRIMARY AND SECONDARY EDUCATION EDUCATION BY TECHNICAL COLLEGES AND TECHNICAL INSTITUTIONS EDUCATION BY TECHNIKONS EDUCATION BY TEACHERS' TRAINING COLLEGES OF EDUCATION FOR FURTHER TRAINING EDUCATION BY UNIVERSITIES EDUCATION BY CORRESPONDENCE AND PRIVATE VOCATIONAL COLLEGES Page 4 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA NGOS INVOLVED IN EDUCATION 7 9200A 92010 95121 95200 95920 96310 96311 No. 8 SIC CODE Energy and Water Sector Education Training Authority (EWSETA) 1 8 GENERATION OF ENERGY 1 8 1 8 1 8 41111 41112 41114 41115 8 41116 PROJECT MANAGEMENT, MAINTENANCE AND OPERATION OF ELECTRICAL GENERATION, TRANSMISSION AND DISTRIBUTION, PLANTS, NETWORKS AND SYSTEMS 1 8 MARKETING OF ELECTRICITY 1 8 1 8 1 8 41118 41200 41300 42000 8 42001 PUBLIC WATER ENTERPRISES: COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, INCLUDING POTABLE WATER SUPPLY, DOMESTIC WASTE AND SEWAGE SYSTEMS, REFUSE AND SANITATION SERVICES 8 42002 PRIVATE WATER COMPANIES: COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, INCLUDING PORTABLE WATER SUPPLY, DOMESTIC WASTE AND SEWAGE SERVICES, REFUSE AND SANITATION SERVICES 8 42003 IRRIGATION BOARDS: COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER, INCLUDING PORTABLE WATER SUPPLY, DOMESTIC WASTE AND SEWAGE SYSTEMS, REFUSE AND SANITATION SERVICES 1 8 CONSTRUCTION OF PYLONS FOR ELECTRIC TRANSMISSION LINES 1 8 1 8 50222 87141 94003 No. 9 SIC CODE 1 9 1 9 1 9 1 9 1 9 1 9 1 9 30100 30110 30112 30113 30120 30121 30130 1 7 1 7 1 7 1 7 1 7 1 7 1 EXAMINATION AND ASSESSMENT BODIES PROFESSIONAL ORGANIZATIONS IN EDUCATION ACTIVITIES OF TRADE UNIONS ACTIVITIES OF POLITICAL ORGANISATIONS LIBRARY AND ARCHIVES ACTIVITIES PROVISION AND OPERATION OF LIBRARIES OF ALL KINDS 17 1 1 1 1 DISTRIBUTION OF PURCHASED ELECTRIC ENERGY ONLY GENERATION OF RENEWABLE ENERGY TRANSMISSION OF ENERGY MANUFACTURE OF GAS; DISTRIBUTION OF GASEOUS FUELS THROUGH MAINS STEAM AND HOT WATER SUPPLY COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER INDUSTRIAL RESEARCH FOR ELECTRICAL ENERGY WATER AND SANITATION SERVICES (PORTABLE WATER SUPPLY, DOMESTIC WASTE WATER AND SEWAGE SYSTEMS) 15 Food & Beverages Manufacturing Industry (FOODBEV) PRODUCTION, PROCESSING AND PRESERVATION OF MEAT, FISH, FRUIT, VEGETABLES, OILS AND FATS PRODUCTION, PROCESSING AND PRESERVING OF MEAT AND MEAT PRODUCTS MANUFACTURE OF PREPARED AND PRESERVED MEAT, INCLUDING SAUSAGE; BY-PRODUCTS (HIDES, BONES ETC) PRODUCTION OF LARD AND OTHER EDIBLE FATS PROCESSING AND PRESERVING OF FISH AND FISH PRODUCTS MANUFACTURE OF CANNED, PRESERVED AND PROCESSED FISH, CRUSTACEANS AND SIMILAR FOODS (EXCEPT SOUPS) PROCESSING AND PRESERVING OF FRUIT AND VEGETABLES Page 5 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 9 30131 MANUFACTURE OF CANNED, PRESERVED, PROCESSED AND DEHYDRATED FRUIT AND VEGETABLES (EXCEPT SOUPS), INCL. FRUIT JUICES, JUICE EXTRACTS AND POTATO FLOUR MEAL 1 9 MANUFACTURE OF VEGETABLE AND ANIMAL OILS AND FATS 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 1 9 30140 30141 30142 30200 30201 30202 30203 30204 30312 30401 30410 30430 30440 30490 30491 30492 9 30499 MANUFACTURE OF SPICES, CONDIMENTS, VINEGAR, YEAST, EGG PRODUCTS, SOUPS AND OTHER FOOD PRODUCTS N.E.C. 9 30500 MANUFACTURE OF BEVERAGES 9 30510 DISTILLING, RECTIFYING AND BLENDING OF SPIRITS; ETHYL ALCOHOL PRODUCTION FROM FERMENTED MATERIALS; MANUFACTURE OF WINE 1 9 MANUFACTURE OF BEER AND OTHER MALT LIQUORS AND MALT 1 9 1 9 1 9 1 9 1 9 30520 30521 30522 30523 30530 30600 No. 11 SIC CODE 1 11 1 11 1 11 1 11 1 11 1 11 39920 33531 37410 37411 37413 62312 1 1 1 1 MANUFACTURE OF CRUDE OIL AND OILSEED CAKE AND MEAL MANUFACTURE OF COMPOUND COOKING FATS, MARGARINE AND EDIBLE OILS MANUFACTURE OF DAIRY PRODUCTS PROCESSING OF FRESH MILK (PASTEURISING, HOMOGENISING, STERILISING AND VITAMINISING) MANUFACTURE OF BUTTER AND CHEESE MANUFACTURE OF ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING CREAM OR CHOCOLATE MANUFACTURE OF MILK POWDER, CONDENSED MILK AND OTHER EDIBLE MILK PRODUCTS, E.G. GHEE MANUFACTURE OF BREAKFAST FOODS FOOD PREPARATION MANUFACTURE OF BAKERY PRODUCTS MANUFACTURE OF COCOA, CHOCOLATE AND SUGAR CONFECTIONERY MANUFACTURE OF MACARONI, NOODLES, COUSCOUS AND SIMILAR FARINACEOUS PRODUCTS MANUFACTURE OF OTHER FOOD PRODUCTS N.E.C. MANUFACTURE OF COFFEE, COFFEE SUBSTITUTES AND TEA MANUFACTURE OF NUT FOODS BREWERIES, EXCEPT SORGHUM BEER BREWERIES SORGHUM BEER BREWERIES MANUFACTURE OF MALT MANUFACTURE OF SOFT DRINKS; PRODUCTION OF MINERAL WATERS MANUFACTURE OF TOBACCO PRODUCTS 33 Health & Welfare Sector Education and Training Authority (HWSETA) REGISTERED THERAPEUTIC HEALTH AND SKIN CARE TRADITIONAL HEALING SERVICES MANUFACTURE OF MEDICAL AND SURGICAL EQUIPMENT AND ORTHOPAEDIC APPLIANCES ORTHOPAEDIC APPLIANCES MANUFACTURE OF MEDICAL PRECISION AND OPTICAL INSTRUMENTS RETAIL OF PRESCRIBED MEDICINES AND PHARMACEUTICAL PRODUCTS BY REGISTERED / LICENSED PHARMACY Page 6 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 62313 62314 62315 82132 87000 87130 87131 87200 88221 88915 93101 93102 93103 93104 93105 93106 93107 93108 93110 9311A 9311B 9311C 93110 9311E 9312A 9312B 9312C 93120 9312E 9312F 9312G 9312H 93121 9312J 9312K 93190 PRIVATE SECTOR PHARMACY SERVICES PUBLIC SECTOR PHARMACY SERVICES PHARMACY MANAGEMENT SERVICES MEDICAL AID SCHEMES RESEARCH AND DEVELOPMENT MEDICAL AND VETERINARY RESEARCH SA MEDICAL RESEARCH COUNCIL RESEARCH AND EXPERIMENTAL DEVELOPMENT ON SOCIAL SCIENCES AND HUMANITIES BIOMEDICAL ENGINEERING HEALTH PROFESSIONALS EMPLOYMENT AGENCIES UNIVERSITIES, SPECIALIST PHARMACEUTICAL AND DRUG INFORMATION SERVICES PUBLIC AND PRIVATE REHABILITATION OTHER SERVICES INCLUDING LOCAL GOVERNMENT, MINES AND INDUSTRY ANCILLARY HEALTH CARE SERVICES RESIDENTIAL CARE FACILITIES REHABILITATION SERVICES ENVIRONMENTAL AND OCCUPATIONAL HEALTH AND SAFETY SERVICES HEALTH MAINTENANCE ORGANIZATIONS HOSPITAL ACTIVITIES DEFENCE FORCE HOSPITALS PRIVATE HOSPITALS MINE HOSPITALS COMPANY OWNED HOSPITALS HOSPICE CARE FACILITIES PUBLIC SECTOR DOCTORS PRIVATE SECTOR DOCTORS GENERAL AND SPECIALIST PRACTICE INDUSTRY BASED DOCTORS DOCTORS IN CHARITABLE ORGANISATIONS PAEDIATRICS PUBLIC SERVICE DENTISTS PRIVATE SECTOR DENTISTS ORAL HYGIENISTS DENTAL THERAPISTS DENTAL LABORATORIES OTHER HUMAN HEALTH ACTIVITIES Page 7 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA CLINICS AND RELATED HEALTH CARE SERVICES 11 93192 93193 93199 9319A 9319C 9319D 9319E 9319F 9319M 9319N 93190 9319P 9319Q 9319S 9319T 9319U 93200 93300 93301 93302 93303 9391W 93400 94000 No. 12 SIC CODE Media, Information and Communication Technologies SETA (MICTS) 1 12 MANUFACTURE OF ALARM SYSTEMS 1 12 1 12 35791 75200 75201 12 75202 TELEVISION BROADCASTING, TELEVISION AND RADIO SIGNAL DISTRIBUTION TELEVISION AND RADIO SIGNAL DISTRIBUTION 1 12 CABLE NETWORKS AND PROGRAMME DISTRIBUTION CABLE TV SERVICES 1 12 1 12 1 12 1 12 75203 75204 75205 75205 75209 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 11 1 NURSING SERVICES OTHER HEALTH SERVICES PUBLIC SECTOR EMERGENCY SERVICES STATE SERVICES PUBLIC HOSPITALS AND CLINICS COMMUNITY SERVICES PRIVATE HOSPITALS AND CLINICS OPTICAL AND OPTOMETRIC SERVICES DIETETICS AND NUTRITIONAL SERVICES HEARING AND AUDIOMETRIC SERVICES COMPLEMENTARY HEALTH SERVICES LABORATORY SERVICES AMBULANCE SERVICES BLOOD TRANSFUSION PSYCHOLOGICAL AND PSYCHOMETRIC TESTING VETERINARY ACTIVITIES SOCIAL WORK ACTIVITIES PUBLIC WELFARE SECTOR HOSPICES DEVELOPMENT AND SOCIAL SERVICES NGO HEALTH AND WELFARE SECTOR NGOS INVOLVED IN HEALTH WORK RELIGIOUS INSTITUTIONS, GRIEF COUNSELLING WORKING WITH THE DYING E.G. HOSPICES OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES 66 1 TELECOMMUNICATION WIRED TELECOMMUNICATION CARRIERS TELEGRAPH TELEPHONE WIRELESS TELECOMMUNICATION CARRIERS EXCEPT SATELLITE RADIOTELEPHONE WIRELESS TELECOMMUNICATION CARRIERS EXCEPT SATELLITE TELEVISION BROADCASTING Page 8 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 12 1 12 1 12 1 12 1 12 1 12 75211S TELECOMMUNICATIONS AND WIRED TELECOMMUNICATION CARRIERS 75212 PAGING 75213 CELLULAR AND OTHER WIRELESS TELECOMMUNICATIONS 75214 SATELLITE TELECOMMUNICATIONS 75215 OTHER TELECOMMUNICATIONS 75216 SECURITY SYSTEMS SERVICES EXCEPT LOCKSMITHS 12 75217 OFFICE AUTOMATION, OFFICE MACHINERY AND EQUIPMENT RENTAL LEASING INCLUDING INSTALLATION AND MAINTENANCE 1 12 SOFTWARE PUBLISHERS PREPACKED SOFTWARE 1 12 1 12 86001 86002 86003 12 86004 ELECTRONIC AND PRECISION EQUIPMENT REPAIR AND MAINTENANCE COMPUTER MAINTENANCE AND REPAIRS 1 12 COMPUTER RENTAL AND LEASING 1 12 1 12 86005 86006 86007 12 86008 CALL CENTRE SYSTEMS DEVELOPMENT AND INSTALLATIONS ACTIVITIES CALL CENTRE AND CUSTOMER RELATIONSHIP MANAGEMENT SYSTEM DEVELOPMENT 1 12 COMPUTER SYSTEM DESIGN SERVICES AND INTEGRATED SOLUTIONS 1 12 1 12 1 12 1 12 1 12 1 12 86009 86010 86011 86012 86013 86014 87142 12 87143 IMPORT AND PRODUCT INTEGRATION OF PRE-MANUFACTURED ELECTRONIC IT AND TELECOMMUNICATIONS EQUIPMENT 12 87146 RESEARCH AND DEVELOPMENT IN THE PHYSICAL AND ENGINEERING SCIENCES 12 87147 ELECTRONICS IMPORTATION AND PRODUCT INTEGRATION OF PRE-MANUFACTURED ELECTRONICS IT AND TELECOMMUNICATIONS EQUIPMENT 12 87148 TELECOMMUNICATIONS IMPORTATION AND PRODUCT INTEGRATION OF PRE-MANUFACTURED ELECTRONICS IT AND TELECOMMUNICATIONS EQUIPMENT 1 12 PROVIDING RADIO AND TELEVISION TRANSMISSION SIGNALS 1 12 1 12 96131 96133 96110 15 96112 RELATED ACTIVITIES - FILM AND TAPE RENTING TO OTHER INDUSTRIES, BOOKING, DELIVERY AND STORAGE 1 15 FILM AND VIDEO REPRODUCTION 1 15 1 15 96113 96123 96132 1 1 1 1 1 1 1 1 COMPUTER SYSTEMS DESIGN AND RELATED SERVICES COMPUTER INTEGRATED DESIGN COMPUTER FACILITIES MANAGEMENT SERVICES COMPUTER PROGRAMMING SERVICES OTHER COMPUTER RELATED ACTIVITIES CONSUMER ELECTRONICS REPAIR AND MAINTENANCE COMPUTER AND OFFICE MACHINE REPAIR, MAINTENANCE AND SUPPORT SERVICES COMMUNICATION EQUIPMENT REPAIR AND MAINTENANCE OTHER ELECTRONIC AND PRECISION EQUIPMENT REPAIR AND MAINTENANCE REPAIR AND MAINTENANCE OF ELECTRONIC MARINE EQUIPMENT RESEARCH AND DEVELOPMENT OF ELECTRONIC EQUIPMENT AND SYSTEMS INSTALLATION, MAINTENANCE AND REPAIR OF TRACKING DEVICES FOR CARS MOTION PICTURE AND VIDEO PRODUCTION AND DISTRIBUTION BIOSCOPE CAFES PRODUCTION AND BROADCAST OF RADIO AND TELEVISION BROADCAST CONTENT Page 9 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 15 1 15 1 15 1 15 1 15 96200 88310 88311 88313 88940 No. 13 SIC CODE 1 13 1 13 1 13 1 13 1 13 1 13 1 13 1 13 1 13 1 13 81901 81902 82100 82110 82120 82131 82191 82192 82193 83000 No. 14 SIC CODE 1 14 PRODUCTION, PROCESSING AND PRESERVATION OF MEAT PRODUCTS BY LOCAL GOVERNMENTS 1 14 1 14 1 14 1 14 1 14 30101 41110 41117 41300 42000 50223 14 50493 ANY UTILITY OR AGENCY, WHOLLY OR PARTIALLY OWNED BY A MUNICIPALITY PROVIDING LOCAL GOVERNMENT SERVICES UNDER CONTRACTORS OR MUNICIPALITY 14 62520 RETAIL TRADE VIA STALLS AND MARKETS No. GOVERNMENT GAZETTE, NOVEMBER 14 71213 URBAN, SUBURBAN AND INTER-URBAN BUS AND COACH PASSENGER LINES, OPERATED BY LOCAL GOVERNMENT 1 14 OTHER NON-SCHEDULED PASSENGER LAND TRANSPORT 1 14 1 14 1 14 1 14 1 14 1 14 71220 74132 74133 74134 88217 88218 88219 NEWS AGENCY ACTIVITIES ADVERTISING ACTIVITIES OF ADVERTISING AGENTS COMMERCIAL DESIGN PHOTOGRAPHIC ACTIVITIES 47 Insurance Sector Education & Training Authority (INSETA) UNIT TRUSTS RISK MANAGEMENT INSURANCE AND PENSION FUNDING, EXCEPT COMPULSORY SOCIAL SECURITY LIFE INSURANCE PENSION FUNDING HEALTH CARE BENEFITS ADMINISTRATION SHORT TERM INSURANCE FUNERAL INSURANCE REINSURANCE ACTIVITIES AUXILIARY TO FINANCIAL INTERMEDIATION 10 1 1 1 Local Government, Education and Training Authority (LGSETA) PRODUCTION, COLLECTION AND DISTRIBUTION OF ELECTRICITY GENERATION OF ELECTRIC ENERGY BY LOCAL GOVERNMENTS STEAM AND HOT WATER SUPPLY (TRANSFERRED TO ESETA) COLLECTION, PURIFICATION AND DISTRIBUTION OF WATER (TRANSFERRED TO ESETA) CONSTRUCTION OF PYLONS FOR ELECTRIC TRANSMISSION LINES BY LOCAL GOVERNMENTS SALVAGING OF DISTRESSED VESSELS AND CARGOES MAINTENANCE AND OPERATION OF HARBOUR WORKS, LIGHTHOUSES, ETC., PILOTAGE OPERATION OF AIRPORTS, FLYING FIELDS AND AIR NAVIGATION FACILITIES ROADS MUNICIPAL PUBLIC WORKS FUNCTIONS (SPECIFICALLY ASSIGNED) MUNICIPAL FENCING AND FENCES Page 10 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA MUNICIPAL ROADS 14 8821A 8821B 88930 91200 14 91201 ALL FUNCTIONS, SERVICES AND FACILITIES PROVIDED BY A METROPOLITAN COUNCIL AS DETERMINED BY (); () AND () OF ACT OF - LOCAL GOVERNMENT MUNICIPAL STRUCTURE ACT OF 14 91202 CATEGORY B MUNICIPALITIES: ALL FUNCTIONS, SERVICES AND FACILITIES PROVIDED BY LOCAL COUNCIL AS DETERMINED BY (}, () AND () OF ACT OF 14 91203 CATEGORY C MUNICIPALITIES: ALL FUNCTIONS, SERVICES AND FACILITIES PROVIDED BY A DISTRICT COUNCIL AND DISTRICT AREA MANAGEMENT AS PER ACT AS DETERMINED BY (}, () AND () OF ACT OF LOCAL GOVERNMENT MUNICIPAL STRUCTURES ACT 14 91204 ORGANIZED LOCAL GOVERNMENT - ANY STATUTORY OR REGULATORY BODY ASSIGNED THE FUNCTION AS PER CONSTITUTION OF RSA, TO DEAL WITH THE Manners AT THE EXECUTIVE LEVEL WITHIN LOCAL GOVERNMENT 1 14 LOCAL GOVERNMENT AUTHORITY ACTIVITIES 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 1 14 91300 91303 91304 91305 91306 91307 91308 91309 9130A 9130B 9130C 9130F 9200B 93304 94001 94002 14 94003 WATER AND SANITATION SERVICES (PORTABLE WATER SUPPLY, DOMESTIC WASTE WATER AND SEWAGE SYSTEMS) (TRANSFERRED TO ESETA) 1 14 OTHER COMMUNITY WORK IN LOCAL GOVERNMENTS 1 14 1 14 1 14 1 14 1 14 1 14 1 14 94005 96001 96191 96192 96193 96313 96321 96331 1 14 1 14 1 14 1 1 1 1 1 1 STREET LIGHTING BUILDING AND INDUSTRIAL PLANT CLEANING ACTIVITIES REGIONAL SERVICES COUNCIL ACTIVITIES AIR POLLUTION MUNICIPAL PLANNING TRADING REGULATIONS BILLBOARDS AND THE DISPLAY OF ADVERTISEMENTS IN PUBLIC PLACES CONTROL OF PUBLIC NUISANCES CONTROL OF UNDERTAKINGS THAT SELL LIQUOR TO THE PUBLIC LICENSING OF DOGS LICENSING AND CONTROL OF UNDERTAKINGS THAT SELL FOOD TO THE PUBLIC NOISE POLLUTION STREET TRADING LAND USE PLANNING PRE-PRIMARY EDUCATION AND ACTIVITIES OF AFTER SCHOOL CENTRES BY LOCAL AUTHORITIES SOCIAL WORK IN LOCAL GOVERNMENTS REFUSE AND SANITATION HEALTH AND COMMUNITY SERVICES RECREATIONAL, CULTURAL AND SPORTING ACTIVITIES BY LOCAL GOVERNMENTS BEACHES AND AMUSEMENT FACILITIES AND FAIRS POUNDS PUBLIC PLACES PROVISION AND OPERATION OF LIBRARIES OF ALL KINDS BY LOCAL GOVERNMENTS MUSEUM ACTIVITIES AND PRESERVATION OF HISTORICAL SITES AND BUILDINGS BY LOCAL GOVERNMENTS PARKS AND GARDENS Page 11 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 14 1 14 1 14 1 14 1 14 1 14 96332 96414 96493 99001 99031 99032 No. 16 SIC CODE 16 21000 MINING OF COAL AND LIGNITE 16 22100 EXTRACTION OF CRUDE PETROLEUM AND NATURAL GAS; SERVICE ACTIVITIES INCIDENTAL TO OIL AND GAS EXTRACTION EXCEPT SURVEYING 1 16 MINING OF GOLD AND URANIUM ORE 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 1 16 23000 23001 23002 23003 24000 24100 24200 25000 25101 25102 25103 25201 25202 25320 25391 29000 34240 39210 16 39211 JEWELLERY AND RELATED ARTICLES COMPOSED OF PRECIOUS METALS, PRECIOUS AND SEMI-PRECIOUS STONES AND PEARLS 1 16 OTHER PRECIOUS AND SEMI-PRECIOUS STONE CUTTING AND POLISHING 1 16 1 16 39219 37601 85291 No. 17 SIC CODE 17 33431 ZOOS LOCAL SPORTS FACILITIES MUNICIPAL PARKS BUILDING REGULATIONS CEMETERIES FACILITIES FOR THE ACCOMMODATION, CAR AND BURIAL OF ANIMALS 55 1 1 1 Mining Qualifications Authority (MQA) THIN TABULAR OPERATIONS THICK TABULAR OPERATIONS MASSIVE MINING OPERATIONS MINING OF METAL ORES, EXCEPT GOLD AND URANIUM MINING OF IRON ORE MINING OF NON-FERROUS METAL ORES, EXCEPT GOLD AND URANIUM OTHER MINING AND QUARRYING QUARRYING/DIMENSION STONE OPERATIONS OPEN CAST/STRIP MINING OPERATIONS OPEN PIT OPERATIONS MARINE MINING OPERATIONS COASTAL MINING OPERATIONS EXTRACTION AND EVAPORATION OF SALT MINING OF PRECIOUS AND SEMI-PRECIOUS STONES, EXCEPT DIAMONDS SERVICE ACTIVITIES INCIDENTAL TO MINING OF MINERALS MANUFACTURE OF CEMENT, LIME AND PLASTER MANUFACTURE OF JEWELLERY AND RELATED ARTICLES MANUFACTURE OF WATCHES, CLOCKS AND RELATED ARTICLES SUPPLY OF MINING EQUIPMENT 24 1 Manufacturing, Engineering & related Services Education and Training Authority (MERSETA) MANUFACTURE OF PLASTIC BAGS Page 12 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA MANUFACTURE OF TYRES AND TUBES 17 33711 33712 33790 33791 33792 33801 33802 33803 33804 35101 35102 35201 35202 35310 35320 35411 35412 17 35419 MANUFACTURE AND/OR REPAIRS OF STRUCTURAL METAL PRODUCTS AND COMPONENTS INCLUDING DOORS, WINDOWS AND GATES. 1 17 MANUFACTURE OF TANKS, RESERVOIRS AND SIMILAR CONTAINERS OF METAL 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 35420 35430 35510 35520 35521 35522 35530 35592 35593 35594 35599 17 35610 MANUFACTURE OF ENGINES AND TURBINES, EXCEPT AIRCRAFT, VEHICLE AND MOTOR CYCLE ENGINE 1 17 MANUFACTURE OF PUMPS, COMPRESSORS, TAPS AND VALVES 1 17 35620 35630 17 35640 MANUFACTURE AND REPAIRS OF OVENS, FURNACES AND FURNACE BURNERS EXCLUDING REFRACTORY WORK AND PRODUCTS. 17 35650 MANUFACTURE AND REPAIRS OF LIFTING AND HANDLING EQUIPMENT 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 1 1 1 1 REBUILDING AND RETREADING OF TYRES MANUFACTURE OF OTHER RUBBER PRODUCTS CALENDARING COMPOUNDING INJECTION MOULDING BLOW MOULDING EXTRUSION PLASTICS PROCESSES BASIC IRON AND STEEL INDUSTRIES, EXCEPT STEEL PIPE AND TUBE MILLS STEEL PIPE AND TUBE MILLS REFINING OF PRECIOUS METALS, E.G. GOLD, SILVER, PLATINUM MANUFACTURE OF PRIMARY NON-FERROUS METAL PRODUCTS, EXCLUDING PRECIOUS METALS CASTING OF IRON AND STEEL CASTING OF NON-FERROUS METALS MANUFACTURE AND/OR REPAIRS OF MOVABLE METAL STRUCTURES AND OTHER METAL PARTS MANUFACTURE OF BASIC METALS, FABRICATED METAL PRODUCTS, MACHINERY AND EQUIPMENT MANUFACTURE OF STEAM GENERATORS, EXCEPT CENTRAL HEATING HOT WATER BOILERS FORGING, PRESSING, STAMPING AND ROLL-FORMING OF METAL; POWDER METALLURGY TREATMENT AND COATING OF METALS; GENERAL MECHANICAL ENGINEERING ON A FEE OR CONTRACT TREATING AND COATING OF METALS GENERAL MECHANICAL ENGINEERING ON A FEE OR CONTRACT BASIS MANUFACTURE OF CUTLERY, HAND TOOLS AND GENERAL HARDWARE MANUFACTURE OF CABLES AND WIRE PRODUCTS MANUFACTURE OF SPRINGS (ALL TYPES) MANUFACTURE OF METAL FASTENERS MANUFACTURE OF OTHER METAL PRODUCTS N.E.C. MANUFACTURE OF BEARINGS, GEARS, GEARING AND DRIVING ELEMENTS Page 13 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA MANUFACTURE AND REPAIRS OF OTHER GENERAL PURPOSE MACHINERY 17 35690 35691 35710 35720 35730 35740 35750 35760 35770 35780 35800 35900 35901 17 35903 TOW TRUCK SERVICES WHERE TOWING SERVICES ARE ANCILLARY SERVICES TO AN ENTERPRISE WHERE THE CORE BUSINESS IS PANEL BEATING 1 17 POWDER SHELVING 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 35904 36100 36200 36300 36501 36502 36600 36601 37100 17 37200 MANUFACTURE AND/OR REPAIRS OF TELEVISION AND RADIO TRANSMITTERS AND APPARATUS FOR LINE TELEPHONY AND LINE TELEGRAPHY 17 37300 MANUFACTURE AND/OR REPAIRS OF TELEVISION AND RADIO RECEIVERS, SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS AND ASSOCIATED GOODS 17 37420 MANUFACTURE AND/OR REPAIRS OF INSTRUMENTS AND APPLIANCES FOR MEASURING, CHECKING, TESTING, NAVIGATING AND FOR OTHER PURPOSES EXCEPT INDUSTRIAL PROCESS CONTROL EQUIPMENT 1 17 MANUFACTURE AND/OR REPAIRS OF INDUSTRIAL PROCESS CONTROL EQUIPMENT 1 17 1 17 1 17 1 17 37430 37500 38000 38100 38101 17 38200 MANUFACTURE AND/OR REPAIRS OF BODIES (COACHWORK) FOR MOTOR VEHICLES; MANUFACTURE OF TRAILERS AND SEMI-TRAILERS 17 38300 MANUFACTURE AND/OR REPAIRS OF PARTS AND ACCESSORIES FOR MOTOR VEHICLES AND THEIR ENGINES 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 1 1 1 1 1 1 AIR CONDITIONING AND REFRIGERATION EQUIPMENT, AND ITS DESIGN AND INSTALLATION MANUFACTURE AND REPAIRS OF AGRICULTURAL AND FORESTRY MACHINERY MANUFACTURE AND REPAIRS OF MACHINERY AND TOOLS MANUFACTURE AND REPAIRS OF MACHINERY FOR METALLURGY MANUFACTURE AND REPAIRS OF MACHINERY FOR MINING, QUARRYING AND CONSTRUCTION MANUFACTURE AND REPAIRS OF MACHINERY FOR FOOD, BEVERAGE AND TOBACCO PROCESSING MANUFACTURE AND REPAIRS OF MACHINERY FOR TEXTILE, APPAREL AND LEATHER PRODUCTION MANUFACTURE AND REPAIRS OF WEAPONS AND AMMUNITION MANUFACTURE AND REPAIRS (AND) OF INSTALLATION OF PNEUMATIC AND HYDRAULIC SYSTEMS MANUFACTURE AND/OR REPAIRS OF MECHANICAL AND ELECTRICAL HOUSEHOLD APPLIANCES N.E.C. MANUFACTURE AND/OR REPAIRS OF OFFICE, ACCOUNTING AND COMPUTING MACHINERY RETAIL SALE OF NEW MOTOR VEHICLE PARTS AND ACCESSORIES MANUFACTURE AND/OR REPAIRS OF ELECTRIC MOTORS, GENERATORS AND TRANSFORMERS MANUFACTURE AND/OR REPAIRS OF ELECTRICITY DISTRIBUTION AND CONTROL APPARATUS MANUFACTURE AND/OR REPAIRS OF INSULATED WIRE AND CABLE MANUFACTURE AND/OR REPAIRS OF ELECTRIC BULBS AND FLUORESCENT TUBES MANUFACTURE AND/OR REPAIRS OF LAMINATED (ILLUMINATED) SIGNS AND ADVERTISING DISPLAYS MANUFACTURE AND/OR REPAIRS OF OTHER ELECTRICAL EQUIPMENT N.E.C. MANUFACTURE AND/OR REPAIRS OF ELECTRICAL MACHINERY AND APPARATUS N.E.C. MANUFACTURE OF ELECTRONIC VALVES AND TUBES AND OTHER ELECTRONIC COMPONENTS MANUFACTURE AND/OR REPAIRS OF OPTICAL INSTRUMENTS AND PHOTOGRAPHIC EQUIPMENT MANUFACTURE AND/OR REPAIRS OF TRANSPORT EQUIPMENT MANUFACTURE OF MOTOR VEHICLES MANUFACTURE AND ASSEMBLY OF MOTOR VEHICLES Page 14 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 17 38301 MANUFACTURE AND/OR REPAIRS OF RADIATORS 17 38302 ACTIVITIES OF SPECIALISED AUTOMOTIVE ENGINEERING WORKSHOPS WORKING PRIMARILY FOR THE MOTOR TRADE 1 17 MANUFACTURE AND/OR REPAIRS OF OTHER MOTOR VEHICLE PARTS AND ACCESSORIES 1 17 1 17 38309 38410 38420 17 38500 MANUFACTURE AND/OR REPAIRS OF RAILWAY AND TRAMWAY LOCOMOTIVES AND ROLLING STOCK 1 17 MANUFACTURE AND/OR REPAIRS OF AIRCRAFT AND SPACECRAFT 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 1 17 38600 38710 38720 38790 39001 39002 39003 39004 39101 39102 39521 50392 50492 50550 61400 61490 63121 63201 63202 63203 63204 63205 63209 63312 63313 63314 63320 63402 86015 1 1 1 BUILDING AND REPAIRING OF SHIPS BUILDING AND REPAIRING OF PLEASURE AND SPORTING BOATS MANUFACTURE AND/OR REPAIRS OF MOTOR CYCLES MANUFACTURE AND/OR REPAIRS OF BICYCLES AND INVALID CARRIAGES MANUFACTURE AND/OR REPAIRS OF OTHER TRANSPORT EQUIPMENT N.E.C. ROTATIONAL MOULDING DIP COATING COMPRESSION MOULDING CAST MOULDING MANUFACTURE AND/OR REPAIRS OF FURNITURE MADE PREDOMINANTLY OF METAL MANUFACTURE AND/OR REPAIRS OF FURNITURE MADE PREDOMINANTLY OF PLASTIC MATERIALS RECYCLING OF PLASTIC MATERIALS MANUFACTURE AND OR REPAIRS OF SPRINKLERS MANUFACTURE AND/OR REPAIRS OF WATER PROOFING PRODUCTS MANUFACTURE OF RESISTANT AND INSULATION MATERIAL WHOLESALE TRADE IN NON-AGRICULTURAL INTERMEDIATE PRODUCTS, WASTE AND SCRAP WHOLESALE TRADE IN OTHER INTERMEDIATE PRODUCTS, WASTE AND SCRAP RETAIL SALE OF NEW MOTOR VEHICLES, INCLUDING PARTS AND ACCESSORIES GENERAL REPAIRS ELECTRICAL REPAIRS OF MOTOR VEHICLES RADIATOR REPAIRS BODY REPAIRS SALE, SERVICE, FINING, MAINTENANCE AND REPAIR OF NEW AND USED CARS OTHER MAINTENANCE AND REPAIRS N.E.C. SALE, SERVICE AND FINING OF CAR ACCESSORIES SALE OF USED PARTS AND ACCESSORIES FROM METAL SCRAP YARDS SALE FINING AND SERVICE OF NEW AND USED TYRES SALE OF USED PARTS AND ACCESSORIES SALE, SERVICE, FINING, MAINTENANCE AND REPAIR OF NEW AND USED MOTOR CYCLES MANUFACTURE AND/OR REPAIRS OF ALARM SYSTEMS Page 15 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 17 88201 No. 19 SIC CODE Safety and Security Education and Training Authority (SASSETA) 1 19 LEGAL ACTIVITIES 1 19 1 19 1 19 1 19 1 19 1 19 1 19 1 19 1 19 88110 88920 9110A 9110B 9110C 91104 91105 9110D 91301 91302 1 PRECISION ENGINEERING 104 INVESTIGATION AND SECURITY ACTIVITIES POLICING CORRECTIONAL SERVICES JUSTICE NIA NATIONAL INTELLIGENCE AGENCY (EX SETA 6) SASS SOUTH AFRICAN SECRET SERVICES (EX SETA 6) DEPARTMENT OF DEFENCE (EX SETA 6) METRO POLICE TRAFFIC MANAGEMENT / LAW ENFORCEMENT 10 No. 20 Agricultural Sector Education and Training Authority (AgriSETA) GROWING OF CEREALS AND OTHER CROPS N.E.C. 20 11110 11120 20 11121 GROWING OF VEGETABLES, HORTICULTURAL SPECIALITIES (INCLUDING ORNAMENTAL HORTICULTURE) AND NURSERY PRODUCTS 1 20 SUGAR PLANTATION INCLUDING SUGAR CANE AND SUGAR BEET ETC. 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 11122 11130 11210 11221 11222 11300 11301 11400 11402 12109 13000 11140 11141 11142 11220 30111 30114 1 20 1 1 GROWING OF VEGETABLES, HORTICULTURAL SPECIALTIES AND NURSERY PRODUCTS GROWING OF FRUIT, NUTS, BEVERAGE AND SPICE CROPS FARMING OF CATTLE, SHEEP, GOATS, HORSES, ASSES, MULES AND HINNIES; DAIRY FARMING OSTRICH FARMING GAME FARMING GROWING OF CROPS COMBINED WITH FARMING OF ANIMALS (MIXED FARMING) GROWING OF COFFEE AND TEA INCLUDING COCONUTS, COCOA, NUTS, OLIVES, DATES ETC AGRICULTURAL AND ANIMAL HUSBANDRY SERVICES, EXCEPT VETERINARY ACTIVITIES OTHER ANIMAL FARMING N.E.C. GROWING OF TREES AS SECONDARY CROP FARMERS FISHING, OPERATION OF FISH HATCHERIES AND FISH FARMS SEED PRODUCTION AND MARKETING PRODUCTION OF ANIMAL PRODUCTS N.E.C. MANUFACTURE OF TOBACCO PRODUCTS OTHER ANIMAL FARMING; PRODUCTION OF ANIMAL PRODUCTS N.E.C. SLAUGHTERING, DRESSING AND PACKING OF LIVESTOCK, INCLUDING POULTRY AND SMALL GAME FOR MEAT POULTRY AND EGG PRODUCTION INCLUDING THE SLAUGHTERING, DRESSING AND PACKING OF POULTRY Page 16 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 20 30115 PRODUCTION, SALE & MARKETING OF AGRICULTURAL BY-PRODUCTS (E.G. BONES, HIDES) 20 30117 SLAUGHTERING, DRESSING AND PACKING OF LIVESTOCK, INCLUDING SMALL GAME FOR MEAT AND PROCESSING OF OSTRICH PRODUCTS 20 3011B GRADING, GINNING AND PACKAGING OF WOOL AND COTTON RAW MATERIAL 20 30132 FRUIT PACKED IN CARTONS, FRUIT JUICE CONCENTRATE DRUMMED AND FRUIT JUICE IN CONTAINER READY FOR HUMAN CONSUMPTION 1 20 FRUIT EXPORTERS AND IMPORTERS 1 20 30133 30300 20 30311 MANUFACTURE OF FLOUR AND GRAIN MILL PRODUCTS, INCLUDING RICE AND VEGETABLE MILLING, GRAIN MILL RESIDUES 1 20 HANDLING AND STORAGE OF GRAIN 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 1 20 30313 30330 30331 30332 30420 30493 61210 61502 62111 62112 62208 74136 87120 99003 No. 23 SIC CODE 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 9001 9002 9008 34260 50411 50500 61421 75110 75111 75121 84000 1 1 1 1 1 MANUFACTURE OF GRAIN MILL PRODUCTS, STARCHES AND STARCH MANUFACTURE OF PREPARED ANIMAL FEEDS MANUFACTURE OF PET FOODS MANUFACTURE OF STARCHES AND STARCH PRODUCTS MANUFACTURE OF SUGAR INCLUDING GOLDEN SYRUP AND CASTOR SUGAR PROCESSING AND MARKETING OF COFFEE AND TEA INCLUDING COCONUTS, COCOA, NUTS, OLIVES, DATES ETC. WHOLESALE TRADE IN AGRICULTURAL RAW MATERIALS AND LIVESTOCK WHOLESALE &RETAIL TRADE IN AGRICULTURAL MACHINERY SALE AND DISTRIBUTION OF AGRICULTURAL RAW MATERIALS & OTHER FARMING INPUTS SERVICE FOR NUT FARMERS AND COMPANIES PROCESSING AND DISPATCHING OF TOBACCO TRANSPORT OF LIVESTOCK AS SUPPORTING ACTIVITY AGRICULTURAL AND LIVESTOCK RESEARCH PEST CONTROL 41 Service Sector Education and Training Authority (SERVICES) MARKETING SERVICES MARKETING COMMUNICATIONS DIRECT MARKETING CUTTING, SHAPING AND FINISHING OF STONE DECORATING BUSINESS / INTERIOR DESIGNERS AND DECORATORS RENTING OF CONSTRUCTION OR DEMOLITION EQUIPMENT WITH OPERATORS IMPORT AND EXPORT OF VARIOUS METALS NATIONAL POSTAL ACTIVITIES BANKING VIA POST OFFICE MAIL HANDLING REAL ESTATE ACTIVITIES Page 17 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 84100 84200 84201 84202 84203 85000 85200 85300 86025 88000 88130 88141 88900 88910 88916 88917 88918 95120 95155 95991 95992 96490 99000 99002 99014 99015 99016 99018 99019 99022 99023 99024 99025 99026 99027 99029 REAL ESTATE ACTIVITIES WITH OWN OR LEASED PROPERTY REAL ESTATE ACTIVITIES ON A FEE OR CONTRACT BASIS REAL ESTATE VALUATION SERVICES PROPERTY MANAGEMENT SERVICES ESTATE AGENCIES RENTING OF MACHINERY AND EQUIPMENT, WITHOUT OPERATOR AND OF PERSONAL AND HOUSEHOLD RENTING OF OTHER MACHINERY AND EQUIPMENT RENTING OF PERSONAL AND HOUSEHOLD GOODS N.E.C. OFFICE MACHINERY, EQUIPMENT AND RENTAL LEASING OTHER BUSINESS ACTIVITIES MARKET RESEARCH AND PUBLIC OPINION POLLING GENERAL CONSULTING SERVICES BUSINESS ACTIVITIES N.E.C. LABOUR RECRUITMENT AND PROVISION OF STAFF PRIVATE EMPLOYMENT AGENCIES AND TEMPORARY EMPLOYMENT SERVICES TEMPORARY EMPLOYMENT SERVICES PERMANENT EMPLOYMENT AGENCIES ACTIVITIES OF PROFESSIONAL ORGANISATIONS PROFESSIONAL BODIES N.E.C. BARGAINING COUNCILS AND DISPUTE RESOLUTION ASSOCIATIONS, FEDERATIONS AND UMBRELLA BODIES OTHER RECREATIONAL ACTIVITIES OTHER SERVICE ACTIVITIES GENERAL CLEANING QUALITY MANAGEMENT AND RELATED SERVICES NON-FINANCIAL BUSINESS MANAGEMENT AND MANAGEMENT CONSULTING NGO MANAGEMENT AND SERVICES CLEANING OF CARPET AND UPHOLSTERY CLEANING EQUIPMENT AND CONSUMABLE SUPPLY LADIES' HAIRDRESSING MEN'S AND LADIES' HAIRDRESSING BEAUTY TREATMENT DRY CLEANING AND LAUNDERING GARDEN MAINTENANCE SERVICES DOMESTIC SERVICES FUNCTION AND CATERING EQUIPMENT HIRE Page 18 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA FUNERAL AND RELATED ACTIVITIES 23 99030 99033 99034 99035 99036 99037 99038 99039 23 99041 NAIL TECHNOLOGY INCLUDING NAIL TECHNOLOGIST, NAIL TECHNICIANS AND DISTRIBUTORS AND AGENCIES OF NAIL PRODUCTS 23 99042 NON-ALLIED REGISTERED PERFUMERY INCLUDING AROMATIC OILS AND RELATED PRODUCTS, PERFUMERY CONSULTANTS, SALES PEOPLE AND AGENCIES OF NAIL PRODUCTS 23 99043 HEALTH AND SKIN CARE INCL. HEALTH AND SKIN CARE THERAPISTS, STRESS THERAPISTS AND COSMETOLOGISTS, SLIMMING SALONS AND DISTRIBUTORS OF SLIMMING PRODUCTS INCLUDING SLIMMING MACHINES 1 23 MAKE-UP ARTISTRY 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 23 99044 99045 99046 99047 99050 99051 99052 99053 99054 99055 99056 99090 No. 25 SIC CODE 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 11520 64101 64102 64103 64104 64105 64106 64201 64202 1 23 1 23 1 23 1 23 1 23 1 23 1 23 1 1 1 1 COFFIN MAKING BY FUNERAL ENTERPRISES MANUFACTURE OF FUNERAL AND TOMBSTONES MISCELLANEOUS ITEM HIRE TRUCK HIRE VIDEO HIRE BRAND MARKETERS GENERIC PROJECT MANAGEMENT PERSONNEL SERVICES AGENCIES MODELLING AGENCIES PET CARE DISTRIBUTORS OF SLIMMING PRODUCTS INCLUDING SLIMMING MACHINES DISTRIBUTORS OF MAKEUP PRODUCTS AND RELATED MERCHANDISE TRUCK AND PLANT HIRE VALUERS FASHION DESIGN NOT RELATED TO CLOTHING CALL CENTRE MANAGEMENT OF PEOPLE EVENT AND CONFERENCE MANAGEMENT EXCLUDING THE OPERATION OF CONVENTION CENTRES OTHER SERVICE ACTIVITIES N.E.C. 70 Culture, Arts, Tourism, Hospitality and Sports Education and Training Authority (CATHSSETA) HUNTING AND TRAPPING, INCLUDING RELATED SERVICES HOTELS, MOTELS, BOATELS AND INNS REGISTERED WITH THE SA TOURISM BOARD CARAVAN PARKS AND CAMPING SITES GUEST HOUSES AND GUEST FARMS HOTELS, MOTELS, BOATELS AND INNS NOT REGISTERED WITH THE SA TOURISM BOARD BED AND BREAKFAST MANAGEMENT AND OPERATION OF GAME LODGES RESTAURANTS OR TEAROOMS WITH LIQUOR LICENSE RESTAURANTS OR TEAROOMS WITHOUT LIQUOR LICENSE Page 19 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 1 25 64203 64204 64205 64206 64207 64209 71214 71222 71223 73002 74140 84111 85110 85111 8899A 88994 25 93195 OPERATION AND MANAGEMENT OF HEALTH AND WELL-BEING CENTRE INCL. BUT NOT LIMITED TO HYDRO'S, SPAS, FITNESS CENTRES ETC 25 96000 RECREATIONAL, CULTURAL AND SPORTING ACTIVITIES 25 96002 RECREATIONAL, LEISURE AND OUTDOOR ADVENTURE ACTIVITIES INCL. MANAGEMENT AND OPERATION OF FACILITIES, GOVERNMENT DEPARTMENTS 1 25 OPERATION & MANAGEMENT OF CONVENTION CENTRES 1 25 1 25 96195 96196 96320 25 96322 PROVISION FOR MANAGEMENT AND OPERATION OF MONUMENTS, HISTORICAL SITES AND BUILDINGS 25 96333 GAME PARKS, RESERVES INCL. BUT NOT LIMITED TO WILDLIFE, PARKS, ZOOLOGICAL OR ANIMAL PARKS AND BOTANICAL GARDENS 25 96334 ACTIVITIES OF CONSERVATION BODIES 25 96335 WILDLIFE CONSERVATION INCL. WILDLIFE, GAME, PARKS, GAME RESERVES, ZOOLOGICAL ESTABLISHMENTS, BOTANICAL GARDENS ETC 1 25 TOURIST INFO CENTRES 1 25 1 25 1 25 1 25 1 25 1 25 96336 96410 96411 96412 96413 96415 96417 1 1 1 1 1 1 1 TAKE-AWAY COUNTERS CATERERS TAKE-AWAY RESTAURANTS FAST FOOD ESTABLISHMENTS OTHER CATERING SERVICES N.E.C. INCLUDING PUBS, TAVERNS, NIGHT CLUBS OTHER CATERING SERVICES N.E.C. TOUR OPERATORS (INBOUND AND OUTBOUND TOUR OPERATORS) SAFARIS AND SIGHTSEEING BUS TOURS SAFARIS AND SIGHTSEEING TRIP OPERATORS INBOUND INTERNATIONAL FLIGHTS TRAVEL AGENCY AND RELATED ACTIVITIES TIME SHARING RENTING OF LAND TRANSPORT EQUIPMENT RENTING OF LAND TRANSPORT EQUIPMENT INCLUDING CAR RENTALS EVENT AND CONFERENCE MANAGEMENT BIOSCOPE CAFES AMUSEMENT PARKS MUSEUM ACTIVITIES AND PRESERVATION OF HISTORICAL SITES AND BUILDINGS SPORTING ACTIVITIES OPERATION AND MANAGEMENT OF SPORTING FACILITIES AND CLUBS OPERATION AND MANAGEMENT OF SPORT ACADEMIES (AND GAMES SCHOOLS) PROMOTION AND MANAGEMENT OF SPORTING EVENTS AND ACTIVITIES MANAGEMENT AND OPERATION OF NON-MOTORIZED SPORTING ACTIVITIES SPORTING ACTIVITIES INCL. BUT NOT LIMITED TO SPORT FEDERATIONS ETC. Page 20 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA MANAGEMENT AND OPERATION OF MOTORIZED SPORTING ACTIVITIES 25 96418 96415 25 96491 THE OPERATION AND MANAGEMENT OF RECREATION PARKS AND BEACHES, FAIRS AND SHOWS OF A RECREATIONAL NATURE AND RECREATIONAL TRANSPORT ACTIVITIES 25 96494 GAMBLING, LICENSED CASINOS AND THE NATIONAL LOTTERY INCL. BUT NOT LIMITED TO BOOK MAKERS, TOTALISATORS, CASINOS, BINGO OPERATORS 25 99028 CAR HIRE 25 99048 TOURISM AUTHORITIES INCL. BUT NOT LIMITED TO TOURISM MARKETING, TOURIST INFORMATION CENTRES, PUBLICITY ASSOCIATIONS 1 25 GUIDES INCL. TOURIST RIVER, MOUNTAIN ETC SIC CODE ADDED 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 1 15 99049 9003 9004 9005 9006 9007 8899B 96140 96141 96142 96143 96144 96190 96492 No. 26 SIC CODE Transport Education and Training Authority 1 26 1 26 1 26 1 26 1 26 1 26 1 26 1 26 1 26 1 26 1 26 1 26 13100 71112 71200 71201 71211 71212 71221 71230 71232 71300 72000 72111 1 25 1 1 1 1 1 OPERATION AND MANAGEMENT OF HORSE RACING EVENTS AND CLUBS AND ACADEMIES PRODUCTION OF CRAFT ART PRODUCTION OF TRADITIONAL ART PRODUCTION OF DESIGNER GOODS PRODUCTION OF FUNCTIONAL WARES PRODUCTION OF SOUVENIRS DUPLICATING / PHOTOCOPYING IN COPY SHOPS DRAMATIC ARTS, MUSIC AND OTHER ARTS ACTIVITIES ACTIVITIES OF ARTISTS AND ENTERTAINERS ACTIVITIES OF THEATRE AND ENTERTAINMENT TECHNICIANS PRODUCTION OF 'LIVE' THEATRICAL AND ARTISTIC EVENTS ACTIVITIES OF ARTS COUNCILS AND OTHER RELATED INSTITUTIONS OTHER ENTERTAINMENT ACTIVITIES N.E.C. THE ACTIVITIES OF CASTING FOR MOTION PICTURES, TELEVISION AND THEATRE PRODUCTIONS. 62 OCEAN AND COASTAL FISHING RAILWAY COMMUTER SERVICES OTHER LAND TRANSPORT LAND TRANSPORT URBAN, SUBURBAN AND INTER-URBAN BUS AND COACH PASSENGER LINES SCHOOL BUSES TAXIS FREIGHT TRANSPORT BY ROAD FREIGHT FORWARDING AND CLEARING TRANSPORT VIA PIPELINES WATER TRANSPORT COASTAL SHIPPING Page 21 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA OCEAN SHIPPING 26 72112 72200 73000 73001 74110 74111 26 74112 TOW TRUCK SERVICES, EXCLUDING THE RETAIL SALE OF NEW MOTOR VEHICLE PARTS AND ACCESSORIES 26 74120 STORAGE AND WAREHOUSING 26 74121 TOW TRUCK SERVICES EXCEPT WHERE TOW TRUCK SERVICES ARE ANCILLARY SERVICES TO AN ENTERPRISE WHERE THE CORE BUSINESS IS PANEL BEATING 26 94004 WASTE MANAGEMENT No. 27 SIC CODE 1 27 WHOLESALE AND COMMISSION TRADE, EXCEPT OF MOTOR VEHICLES AND MOTOR CYCLES 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 61000 61100 61220 61310 61391 61392 61393 61394 61420 27 61430 WHOLESALE TRADE IN CONSTRUCTION MATERIALS, HARDWARE, PLUMBING AND HEATING EQUIPMENT 1 27 OFFICE MACHINERY AND EQUIPMENT INCLUDING COMPUTERS 1 27 1 27 1 27 61501 61509 61901 61909 27 62000 RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTOR CYCLES; REPAIR OF PERSONAL AND HOUSEHOLD GOODS 27 62110 RETAIL TRADE IN NON-SPECIALISED STORES WITH FOOD, BEVERAGES AND TOBACCO PREDOMINATING 1 27 OTHER RETAIL TRADE IN NON-SPECIALISED STORES 1 27 1 27 1 27 1 27 62190 62201 62202 62203 62204 1 26 1 26 1 26 1 26 1 26 1 1 1 1 1 INLAND WATER TRANSPORT AIR TRANSPORT CIVIL AVIATION CARGO HANDLING TRANSPORT OF GOODS 22 1 1 1 Wholesale and Retail Sector Education and Training Authority (W&RSETA) WHOLESALE TRADE ON A FEE OR CONTRACT BASIS WHOLESALE TRADE IN FOOD, BEVERAGES AND TOBACCO WHOLESALE TRADE IN TEXTILES, CLOTHING AND FOOTWEAR WHOLESALE TRADE IN HOUSEHOLD FURNITURE REQUISITES AND APPLIANCES WHOLESALE TRADE IN BOOKS AND STATIONERY WHOLESALE TRADE IN PRECIOUS STONES, JEWELLERY AND SILVERWARE WHOLESALE TRADE IN PHARMACEUTICALS, TOILETRIES AND MEDICAL EQUIPMENT WHOLESALE TRADE IN METAL AND METAL ORES OTHER MACHINERY GENERAL WHOLESALE TRADE OTHER WHOLESALE TRADE N.E.C. RETAIL TRADE IN FRESH FRUIT AND VEGETABLES RETAIL TRADE IN MEAT AND MEAT PRODUCTS RETAIL TRADE IN BAKERY PRODUCTS RETAIL TRADE IN BEVERAGES (BOTTLE STORES) Page 22 of 23 GOVERNMENT GAZETTE, NO33756 11 NOVEMBER 2012 SIC CODES PER SETA 27 62209 OTHER RETAIL TRADE IN FOOD, BEVERAGES AND TOBACCO N.E.C. 27 62311 RETAIL OF NON-PRESCRIBED MEDICINES AND PHARMACEUTICAL PRODUCTS OTHER THAN BY PHARMACISTS 1 27 RETAIL TRADE IN MEN'S AND BOYS' CLOTHING 1 27 62321 62322 27 62323 RETAIL TRADE BY GENERAL OUTFITTERS AND BY DEALERS IN PIECE GOODS, TEXTILES, LEATHER AND TRAVEL ACCESSORIES 1 27 RETAIL TRADE IN SHOES 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 1 27 62324 62330 62340 62391 62392 62393 62399 62400 63122 63310 63311 65000 65001 65002 65003 65004 65005 65006 27 61510 SALE OF NEW PARTS AND ACCESSORIES EXCLUDING THE RETAIL SALE OF NEW MOTOR VEHICLE PARTS AND ACCESSORIES 17 63500 RETAIL SALE OF AUTOMOTIVE FUEL 19 SIC CODE 1 1 1 1 1 RETAIL TRADE IN LADIES' AND GIRLS' CLOTHING RETAIL TRADE IN HOUSEHOLD FURNITURE APPLIANCES, ARTICLES AND EQUIPMENT RETAIL TRADE IN HARDWARE, PAINTS AND GLASS RETAIL TRADE IN READING MATERIAL AND STATIONERY RETAIL TRADE IN JEWELLERY, WATCHES AND CLOCKS RETAIL TRADE IN SPORTS GOODS AND ENTERTAINMENT REQUISITES RETAIL TRADE BY OTHER SPECIALISED STORES RETAIL TRADE IN SECOND-HAND GOODS IN STORES RETAIL SALE OF USED MOTOR VEHICLES SALE OF NEW PARTS AND ACCESSORIES SALE OF TYRES SELLING AND RETAIL OF NEW PLASTIC BAGS AND PLASTIC PRODUCTS: SELLING OF GARAGE EQUIPMENT RETAIL OF BABY CLOTHING SELLING OF WOODEN DOORS RETAILING OF BEAUTY PRODUCTS SALE OF MARINE EQUIPMENT AND EVERYTHING TO DO WITH BOATS RETAIL OF PACKING MATERIALS 46 695 Page 23 of 23