Regulation 24B

Where a preferential tariff arrangement or agreement exists between Singapore and a country of import, nothing in this Part shall prevent any manufacturer or exporter from issuing on his own account, in respect of any goods for export or re-export from Singapore, a preferential certificate of origin in such form and manner acceptable to the country of import.

A manufacturer or exporter referred to in paragraph (1) shall maintain a record of all preferential certificates of origin issued, including copies of the documents which verify such certificates, for such period of time as may be required under the relevant preferential tariff arrangement or agreement or by the Director-General, as the case may be.

The Director-General may require any manufacturer or exporter to furnish to him any document referred to in paragraph (2) at such time and in such manner as the Director-General may require.

Any person who fails to comply with paragraph (2) or a requirement of the Director-General made under paragraph (3) shall be guilty of an offence.