Section C 27200

SIC Code 27200 for Manufacture of batteries and accumulators in South Africa

SIC Code
27200
Activity / Sector
Manufacture of batteries and accumulators
Section
Section C – Manufacturing
Division
Division 27 – Manufacture of electrical equipment
SETA Allocation
merSETA
ETI Status
Eligible
Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk
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Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 27200 cover?

SIC code 27200 (Manufacture of batteries and accumulators) officially classifies economic activities and establishments primarily engaged in manufacture of batteries and accumulators in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 27 (Manufacture of electrical equipment) within Section C (Manufacturing).

Which businesses use SIC code 27200?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on manufacture of batteries and accumulators. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.

Where does SIC code 27200 sit in the SIC hierarchy?

Section C – Manufacturing

Section C encompasses the broader economic sector for manufacturing. View all codes in Section C →

Division 27 – Manufacture of electrical equipment

Division 27 organizes specialized subclasses relating to manufacture of electrical equipment. View all codes in Division 27 →

SETA and ETI information for SIC code 27200

SETA allocation

This SIC code is officially allocated to merSETA. Employers registered under this code submit their Workplace Skills Plans (WSP) and Annual Training Reports (ATR) to the relevant SETA to claim mandatory and discretionary skills development grants. (Note: The SIC code determines economic activity classification, whereas SETA allocation governs skills development levy administration and training grants.)

🎓 merSETA
Manufacturing, Engineering and Related Services SETA

ETI eligibility

Employers operating under SIC code 27200 kwalifiseer om die Indiensnemingsbelastingaansporing (ETI) te eis vir kwalifiserende jong werknemers wat tussen die nasionale minimumloon en R6 500 per maand verdien, mits alle standaard SARS-belastingnakomingsvereistes nagekom word. See ETI guide & tax resources →

Previous SIC classification

Under the previous South African SIC Edition 5 classification, this activity corresponded to code 36200 – Manufacture of batteries. When updating company records or CIPC registration profiles from older systems, map code 36200 directly to SIC 7 code 27200.

Related SIC codes in Division 27

Other official 5-digit subclasses under Division 27 (Manufacture of electrical equipment):

Related occupations for this industry

Note: These are occupations associated with the broader industry and do not determine a company's official SIC classification.

Business compliance references

SIC classification identifies a business activity for CIPC registration, SARS income tax returns, and sector licensing. Specific tax liabilities, corporate income tax (27%), VAT registration (15% mandatory above R1m turnover), and PAYE brackets depend on the company's legal entity structure and revenue rather than the SIC code itself. View South African tax resources →

Common questions about SIC code 27200

What does SIC code 27200 cover in South Africa?

SIC code 27200 officially classifies establishments primarily engaged in manufacture of batteries and accumulators under Division 27 (Manufacture of electrical equipment), Section C in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 27200?

Companies, commercial enterprises, contractors and registered entities whose core operation is manufacture of batteries and accumulators use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 27200?

This SIC code is allocated to merSETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 27200 eligible for ETI?

Employers operating under SIC code 27200 are eligible to claim the Employment Tax Incentive (ETI) for qualifying young employees subject to standard SARS criteria.

What was the previous SIC 5 code for 27200?

Under the previous SIC Edition 5 classification, this activity corresponded to code 36200 (Manufacture of batteries).

Official sources

This classification data is sourced from official South African government publications: