| 38140 | Safes, food, hanging, of metal, not fitted with nor designed to be fitted with refrigeration units | |
| 38130 | Safes, food, of wood, floor-standing, not fitted with nor designed to be fitted with refrigeration units | |
| 73123 | Safes, office, rental or leasing of | |
| 91133 | Safety regulations, construction, development of | |
| 91133 | Safety regulations, construction, monitoring of | |
| 83115 | Safety standards, consulting services concerning | |
| 91133 | Safety standards, mining, development of | |
| 91133 | Safety standards, mining, monitoring of | |
| 54210 | Safety systems, railway track, general construction of | |
| 44760 | Safety-catches for firearms of subclasses 44720 and 44730 | |
| 44760 | Safety-catches for revolvers or pistols | |
| 44760 | Safety-catches for shotguns and rifles of subclass 44730 | |
| 43240 | Safety-valves | |
| 01620 | Saffron, whether or not crushed or ground | |
| 34310 | Safranines | |
| 34160 | Safrole | |
| 37340 | Saggars, of refractory ceramics | |
| 23230 | Sago | |
| 23230 | Sago substitutes obtained from potato or other starches | |
| 38420 | Sailboards | |
| 73240 | Sailboats, rental or leasing of | |
| 49611 | Sailplanes | |
| 27160 | Sails, of textile materials | |
| 01910 | Sainfoin, fresh or dried (whole, cut, chopped, pressed or pelletized), whether or not salted or treated in a silo | |
| 24220 | Sake | |
| 34612 | Sal ammoniac | |
| 23995 | Salad-dressings | |
| 21132 | Salami | |
| 83631 | Sale of advertising space, in books, newspapers, journals etc., directly by the publisher | |
| 83639 | Sale of advertising space, in electronic media (except online), directly by the publisher | |
| 83639 | Sale of advertising space, in video and motion pictures (product placement) | |
| 83633 | Sale of advertising space, Internet, directly by web publishers | |
| 83639 | Sale of advertising space, on billboards, buildings, vehicles etc., directly by the owner | |
| 83631 | Sale of advertising space, on postcards, timetables, posters etc., directly by the publisher | |
| 83632 | Sale of advertising time, TV and radio, directly by producers or broadcasters | |
| 83633 | Sale of Internet advertising space, directly by web publishers | |
| 83639 | Sale of naming rights for tournaments, stadiums etc. | |
| 83114 | Sales management, consulting services concerning | |
| 72221 | Sales of apartment buildings and associated land, on a fee or contract basis | |
| 72121 | Sales of apartments and associated land | |