Short answer
There's no single NAICS code for transportation: the sector is 48-49, Transportation and Warehousing, and you use the code for your mode, such as 481 for air, 483 for water, 484 for trucking, 485 for ground passenger transport and 492 for couriers. For logistics, a freight forwarder or broker is 488510, Freight Transportation Arrangement; a third-party logistics company that runs warehouses is 493110, General Warehousing and Storage; and logistics consulting is 541614. The SIC codes are Major Groups 40 to 47.
- Pick the subsector for the mode you operate, then the six-digit code inside it.
- Arranging freight without moving it is 488510; storing goods with pick, pack and fulfillment is 493110; advising on logistics is 541614.
- County Business Patterns counted 291,155 transportation and warehousing establishments with paid employees in 2023, employing 6.5 million people; rail and the Postal Service aren't in that count.
- The SBA's limit is $20.0 million in receipts for 488510 but $34.0 million for 493110, and air, rail and courier codes use employee counts instead.
- SIC 4731, Arrangement of Transportation of Freight and Cargo, maps to 488510 and part of 541614.
On this page
- The transportation codes by mode
- Logistics: which code a logistics company uses
- Passenger transportation codes
- SIC codes for transportation
- How many logistics businesses there are
- SBA size standards for transportation and logistics codes
- Where the code is used and what a wrong one costs
- Finding transportation and logistics companies by code
- Worked example: coding a 3PL
- Sources
- Questions people ask
This page is for transportation and logistics companies choosing a NAICS or SIC code for a form (SAM.gov, a bank, an insurer, a tax return) and for sellers who need to know which codes to pull for a list of carriers, forwarders or 3PLs.
The transportation codes by mode
Sector 48-49, Transportation and Warehousing, has a subsector for each mode, one for warehousing and one for support activities. County Business Patterns (CBP) 2023 counts establishments with paid employees in each:
| NAICS subsector | What it covers | Establishments | Employees |
|---|---|---|---|
| 481 Air Transportation | Scheduled and charter air carriers, passenger and freight | 4,745 | 573,362 |
| 482 Rail Transportation | Line-haul and short line railroads | Not counted | Not counted |
| 483 Water Transportation | Deep sea, coastal, Great Lakes and inland water carriers | 1,790 | 62,806 |
| 484 Truck Transportation | General and specialized freight trucking and movers | 170,286 | 1,693,228 |
| 485 Transit and Ground Passenger Transportation | Transit systems, buses, taxis and ridesharing, limousines, school buses, special needs transport | 20,377 | 458,871 |
| 486 Pipeline Transportation | Crude oil, natural gas and refined products pipelines | 3,517 | 45,688 |
| 487 Scenic and Sightseeing Transportation | Tour boats, sightseeing trains and aircraft | 3,199 | 27,127 |
| 488 Support Activities for Transportation | Airports, ports, towing, freight forwarding and brokerage, packing and crating | 49,494 | 853,486 |
| 491 Postal Service | The US Postal Service | Not counted | Not counted |
| 492 Couriers and Messengers | Parcel networks and local delivery | 16,226 | 1,185,718 |
| 493 Warehousing and Storage | General, refrigerated, farm product and other warehousing | 21,521 | 1,648,638 |
| 48-49 Total | 291,155 | 6,548,924 |
CBP leaves out rail and the Postal Service, so the total understates the sector. Annual payroll for the sector was $402.0 billion. For trucking codes in detail, see the NAICS code for trucking.
Logistics: which code a logistics company uses
"Logistics" has no NAICS code of its own. The Census Bureau classifies each establishment by what it does most.
| If the business mainly... | Use | What the Census definition says |
|---|---|---|
| Arranges freight between shippers and carriers without moving it (freight forwarder, customs broker, and in our reading a freight broker) | 488510, Freight Transportation Arrangement | Arranges transportation but doesn't "directly provide shipping services" |
| Stores goods for others and adds labeling, pick and pack, order fulfillment or inventory management | 493110, General Warehousing and Storage | Those are "logistics services," but the establishment must also store goods |
| Stores goods that need cold storage | 493120, Refrigerated Warehousing and Storage | Refrigerated goods have their own code |
| Advises on distribution networks, warehouse operations or transportation | 541614, Process, Physical Distribution, and Logistics Consulting Services | Index lists logistics and supply chain management consulting |
| Operates its own trucks, aircraft, ships or rail cars | The code for that mode (484, 481, 483, 482) | Classified by mode |
| Runs a parcel network, including last-mile delivery within it | 492110, Couriers and Express Delivery Services | Local delivery as part of an intercity network |
| Delivers locally on its own, not as part of a network | 492210, Local Messengers and Local Delivery | Local letter and parcel delivery |
| Packs and crates goods for shipment | 488991, Packing and Crating | Support activity |
| Sells the goods it stores and ships | Wholesale (Sector 42) or retail (44-45) | Cross-reference from 493110 |
| Rents self-storage units | 531130, Lessors of Miniwarehouses and Self-Storage Units | Real estate, not warehousing |
A third-party logistics company that does several of these takes the code for the one that earns the most, and lists the others as extra codes where a form allows.
Passenger transportation codes
Passenger carriers sit mostly in 485: 485310, Taxi and Ridesharing Services; 485320, Limousine Service; 485410, School and Employee Bus Transportation; 485510, Charter Bus Industry; and 485991, Special Needs Transportation, which the Census index says includes paratransit and nonemergency medical transportation (except ambulances). Airlines are 481111 and passenger ships 483112 or 483114. Drivers who work through ridesharing apps have their own page: NAICS code for a rideshare driver.
SIC codes for transportation
SIC puts transportation in Division E, Transportation, Communications, Electric, Gas, and Sanitary Services, as Major Groups 40 to 47:
| SIC major group | Title | Main NAICS 2022 equivalents |
|---|---|---|
| 40 | Railroad Transportation | 482 |
| 41 | Local and Suburban Transit and Interurban Highway Passenger Transportation | 485 |
| 42 | Motor Freight Transportation and Warehousing | 484, 492, 493 |
| 43 | United States Postal Service | 491 |
| 44 | Water Transportation | 483, part of 488 |
| 45 | Transportation by Air | 481, part of 488 and 492 |
| 46 | Pipelines, Except Natural Gas | 486 |
| 47 | Transportation Services | 488, part of 541614 and 561510 (travel agencies) |
The logistics code in SIC is 4731, Arrangement of Transportation of Freight and Cargo, which maps to 488510 and, for freight rate auditors and tariff consultants, 541614. Warehousing is 4225, General Warehousing and Storage, which maps to 493110 and to 531130 for self-storage. To convert other codes, use the NAICS to SIC converter.
How many logistics businesses there are
| NAICS code | Establishments | Employees | Annual payroll |
|---|---|---|---|
| 488510 Freight transportation arrangement | 21,873 | 324,765 | $24.8 billion |
| 493110 General warehousing and storage | 16,753 | 1,514,034 | $76.3 billion |
| 493120 Refrigerated warehousing and storage | 1,376 | 66,236 | $3.8 billion |
| 541614 Logistics consulting | 8,360 | 97,017 | $7.1 billion |
The two halves of logistics look nothing alike. Freight arrangement is office work: 54.8% of locations have fewer than five employees. Warehouses are big: 16,753 sites employ 1.5 million people, about 90 per site, and 324 have 1,000 or more (our calculation from CBP). California leads both, with 3,580 freight arrangement offices and 2,215 general warehouses; Texas is second in both (2,861 and 1,528). Across the whole sector the top states are California (39,439 establishments), Texas (25,135), Florida (20,621), Illinois (20,586) and New York (14,547).
CBP counts locations, not companies, and leaves out owner-operators and brokers without employees. CBP 2023 uses NAICS 2017; none of these codes changed in 2022.
SBA size standards for transportation and logistics codes
From 13 CFR 121.201 on the eCFR (last amended March 17, 2023). Receipts are averaged over the last five completed fiscal years, affiliates included:
| NAICS code | Small if no more than |
|---|---|
| 488510 Freight transportation arrangement | $20.0 million in receipts, excluding funds held in trust for third parties |
| 488510 exception: non-vessel owning common carriers and household goods forwarders | $34.0 million |
| 493110 General warehousing and storage | $34.0 million |
| 493120 Refrigerated warehousing and storage | $36.5 million |
| 541614 Logistics consulting | $20.0 million |
| 484 Trucking codes | $34.0 million ($43.0 million for LTL) |
| 485310 Taxi and ridesharing services | $19.0 million |
| 485410 School and employee bus transportation | $30.0 million |
| 481111 Scheduled passenger air and 482111 Line-haul railroads | 1,500 employees |
| 492110 Couriers and express delivery services | 1,500 employees |
The small business size standards page explains how receipts and affiliates are counted.
Where the code is used and what a wrong one costs
- Federal contracts. The contracting officer assigns one code per solicitation. A 3PL averaging $26 million is small for a warehousing contract under 493110 but not for a freight forwarding one under 488510. An adversely affected party can appeal the code to the SBA's Office of Hearings and Appeals within 10 calendar days.
- Tax returns. The IRS Schedule C list is coarse: 488000 covers all support activities for transportation, towing and freight arrangement included; 493100 covers warehousing; 492000 covers couriers and messengers.
Finding transportation and logistics companies by code
EDGAR lists public companies by SIC, and the big names are spread across codes: SIC 4731 for forwarders and brokers, 4513 for air couriers, 4210 for trucking and courier groups, 4512 for airlines and 4011 for railroads.
| Company | EDGAR SIC | Headquarters | Revenue, latest 10-K |
|---|---|---|---|
| FedEx | 4513 Air Courier Services | Memphis, TN | $94.72 billion (year to 31 May 2026) |
| United Parcel Service | 4210 Trucking & Courier Services (No Air) | Atlanta, GA | $88.66 billion (2025) |
| Delta Air Lines | 4512 Air Transportation, Scheduled | Atlanta, GA | $63.36 billion (2025) |
| Union Pacific | 4011 Railroads, Line-Haul Operating | Omaha, NE | $24.51 billion (2025) |
| C.H. Robinson Worldwide | 4731 | Eden Prairie, MN | $16.23 billion (2025) |
| Expeditors International of Washington | 4731 | Bellevue, WA | $11.07 billion (2025) |
The logistics companies guide ranks 3PLs and explains who buys inside them. For private forwarders, brokers and warehouse operators, a Bebop search takes plain-language criteria (cold storage, customs brokerage, port city, headcount) and returns companies and contacts with the reason each fits.
Worked example: coding a 3PL
Illustrative example. The company and figures are invented.
Northgate Logistics (northgate.example) in Georgia runs two warehouses with pick, pack and e-commerce fulfillment, books freight on other carriers for its customers and runs six trucks for port drayage. Last year: warehousing and fulfillment $9.5 million, freight brokerage $6.0 million, drayage $2.5 million. Average annual receipts over five fiscal years: $15.8 million.
- Primary code. Warehousing is 53% of revenue ($9.5 million of $18.0 million): 493110.
- Extra codes. 488510 for brokerage and 484110, General Freight Trucking, Local, for the drayage trucks.
- Size check. $15.8 million is under $34.0 million for 493110 and under $20.0 million for 488510, so it's small for both, with less room on brokerage work.
- Other forms. SIC 4225 on a bank form; 493100 on a Schedule C.
Next step: if you sell to logistics companies rather than run one, the logistics companies guide covers the largest 3PLs and how they buy.
Sources
- 2022 NAICS definition: Sector 48-49 Transportation and Warehousing, US Census Bureau, accessed 30 October 2026
- 2022 NAICS definition: 493 Warehousing and Storage, US Census Bureau, accessed 30 October 2026
- 2022 NAICS definition: 488510 Freight Transportation Arrangement, US Census Bureau, accessed 30 October 2026
- NAICS concordances (1987 SIC to 2002 NAICS, through 2017 to 2022 NAICS), US Census Bureau, accessed 30 October 2026
- SIC Manual, Division E: Transportation, Communications, Electric, Gas, and Sanitary Services, Occupational Safety and Health Administration, accessed 30 October 2026
- County Business Patterns: 2023, US Census Bureau, accessed 30 October 2026
- 13 CFR 121.201, What size standards has SBA identified by NAICS codes?, Electronic Code of Federal Regulations, accessed 30 October 2026
- 13 CFR 121.1103, What are the procedures for appealing a NAICS code or size standard designation?, Electronic Code of Federal Regulations, accessed 30 October 2026
- 2025 Instructions for Schedule C (Form 1040): Principal Business or Professional Activity Codes, Internal Revenue Service, accessed 30 October 2026
- Standard Industrial Classification (SIC) code list, US Securities and Exchange Commission, accessed 30 October 2026
- FedEx Corporation Form 10-K, fiscal year ended May 31, 2026, US Securities and Exchange Commission (EDGAR), 20 July 2026
- United Parcel Service Form 10-K, fiscal year 2025, US Securities and Exchange Commission (EDGAR), 17 February 2026
- Delta Air Lines Form 10-K, fiscal year 2025, US Securities and Exchange Commission (EDGAR), 11 February 2026
- Union Pacific Corporation Form 10-K, fiscal year 2025, US Securities and Exchange Commission (EDGAR), 6 February 2026
- C.H. Robinson Worldwide Form 10-K, fiscal year 2025, US Securities and Exchange Commission (EDGAR), 13 February 2026
- Expeditors International of Washington Form 10-K, fiscal year 2025, US Securities and Exchange Commission (EDGAR), 25 February 2026
Written by the Bebop team at Blackpearl Group. Published .
Questions people ask
What is the NAICS code for transportation?
Transportation is NAICS Sector 48-49, Transportation and Warehousing, and the code depends on the mode: 481 air, 482 rail, 483 water, 484 trucking, 485 ground passenger transport, 486 pipelines, 487 scenic and sightseeing, 488 support activities, 492 couriers and 493 warehousing. Forms usually want the six-digit code inside the subsector, such as 484121 for long-distance truckload trucking or 485310 for taxis and ridesharing.
What is the NAICS code for logistics?
It depends on the work. Freight forwarders and customs brokers are 488510, Freight Transportation Arrangement, and in our reading so are freight brokers. A logistics company that stores goods and provides pick, pack and fulfillment is 493110, General Warehousing and Storage. Logistics consulting is 541614. A company that operates its own trucks or aircraft uses the code for that mode. Mixed 3PLs use the code for their biggest activity.
What NAICS code is a third-party logistics (3PL) company?
Usually 493110, General Warehousing and Storage, if it runs warehouses: the Census Bureau says warehouses may provide logistics services such as fulfillment, pick and pack and transportation arrangement, as long as they also store goods. A non-asset 3PL that only arranges freight is 488510. County Business Patterns counted 16,753 general warehousing and 21,873 freight arrangement establishments with paid employees in 2023.
What is the SIC code for transportation?
SIC puts transportation in Division E as Major Groups 40 to 47: 40 railroads, 41 local and interurban passenger transit, 42 motor freight and warehousing, 43 the Postal Service, 44 water, 45 air, 46 pipelines and 47 transportation services. Logistics companies that arrange freight are SIC 4731, and general warehouses are 4225. On SEC EDGAR, FedEx files under 4513 and UPS under 4210.
What is the NAICS code for a freight forwarder?
488510, Freight Transportation Arrangement, which covers freight forwarders, customs brokers and marine shipping agents that arrange freight between shippers and carriers without providing the transportation. The SBA size standard is $20.0 million in average annual receipts, excluding funds held in trust for third parties, or $34.0 million for non-vessel owning common carriers and household goods forwarders. The SIC code is 4731.