| Carrier Code | Carrier Name |
| SAPU | SAPPCO-TEXACO INSULATION PRODUCTS CO LTD |
| SARU | SOUTH AFRICAN RAILWAYS & HARBOURS |
| SASU | SUNMAR SHIPPING INC |
| SAVQ | SAVOY SHIPPING CO |
| SAVU | SAVESA |
| SAXC | STAR SHIPPING A S |
| SBAD | SARANAC CORPORATION |
| SBAY | SEABAY SHIPPING CORPORATION |
| SBBT | STABBERT & ASSOCIATES INC |
| SBBU | SWISS FEDERAL RAILWAYS |
| SBCC | SEAWAY BULK CARRIERS |
| SBCE | SEABULK A/S |
| SBCU | SEABULK CARIBBEAN LIMITED |
| SBDU | SAMBAND LINES |
| SBFS | SEABRIDGE FREIGHT SYSTEMS INCORPORATED |
