SIC Code 32300 for Manufacture of sports goods in South Africa
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What does SIC code 32300 cover?
SIC code 32300 (Manufacture of sports goods) officially classifies economic activities and establishments primarily engaged in manufacture of sports goods in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 32 (Other manufacturing) within Section C (Manufacturing).
Which businesses use SIC code 32300?
This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on manufacture of sports goods. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.
Where does SIC code 32300 sit in the SIC hierarchy?
Section C – Manufacturing
Section C encompasses the broader economic sector for manufacturing. View all codes in Section C →
Division 32 – Other manufacturing
Division 32 organizes specialized subclasses relating to other manufacturing. View all codes in Division 32 →
SETA and ETI information for SIC code 32300
SETA allocation
This SIC code is officially allocated to Not formally allocated. 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.)
ETI eligibility
Employers operating under SIC code 32300 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 39230 – Manufacture of sports goods. When updating company records or CIPC registration profiles from older systems, map code 39230 directly to SIC 7 code 32300.
Related SIC codes in Division 32
Other official 5-digit subclasses under Division 32 (Other manufacturing):
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 32300
What does SIC code 32300 cover in South Africa?
SIC code 32300 officially classifies establishments primarily engaged in manufacture of sports goods under Division 32 (Other manufacturing), Section C in the Statistics South Africa SIC 7 standard.
Which businesses fall under SIC code 32300?
Companies, commercial enterprises, contractors and registered entities whose core operation is manufacture of sports goods use this SIC code for CIPC registration and SARS compliance.
Which SETA covers SIC code 32300?
This SIC code is allocated to Not formally allocated for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 32300 eligible for ETI?
Employers operating under SIC code 32300 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 32300?
Under the previous SIC Edition 5 classification, this activity corresponded to code 39230 (Manufacture of sports goods).
Official sources
This classification data is sourced from official South African government publications:
- Statistics South Africa (Stats SA) – Standard Industrial Classification Edition 7
- South African Revenue Service (SARS) – Income Tax & ETI Guides
- Companies and Intellectual Property Commission (CIPC) – Business Activity Registration
- Department of Higher Education and Training (DHET) – SETA Landscape