21. Additional duties of authorised certificate issuers authorised under section 10A(2)(b) of Act to issue preferential certificates of origin

In addition to regulation 11, an authorised certificate issuer who is authorised under section 10A(2)(b) of the Act to issue preferential certificates of origin in respect of goods manufactured in, or to be exported or re‑exported from, Singapore by the authorised certificate issuer must —

maintain proper and accurate records of all information and documents relating to the manufacture, processing, production or sale of the goods (including such information prepared or certified by a public accountant registered under the Accountants Act 2004) for the period of time that may be required under the prescribed arrangement or agreement that is relevant to the issue of the preferential certificate of origin in respect of the goods;

maintain proper and accurate records of each preferential certificate of origin issued, including copies of the documents that were relied on by the authorised certificate issuer for the purpose of issuing the certificate, for the period of time that may be required under the prescribed arrangement or agreement that is relevant to the issue of the certificate; and

at the Director-General’s written request, provide to the Director‑General any information or document mentioned in sub‑paragraph (a) or (b) within the time and in the manner specified in the written request.

An authorised certificate issuer who contravenes paragraph (1) shall be guilty of an offence.

In addition to regulation 11, an authorised certificate issuer who is authorised under section 10A(2)(b) of the Act to issue preferential certificates of origin in respect of goods manufactured in, or to be exported or re‑exported from, Singapore by the authorised certificate issuer must —

maintain proper and accurate records of all information and documents relating to the manufacture, processing, production or sale of the goods (including such information prepared or certified by a public accountant registered under the Accountants Act 2004) for the period of time that may be required under the prescribed arrangement or agreement that is relevant to the issue of the preferential certificate of origin in respect of the goods;

maintain proper and accurate records of each preferential certificate of origin issued, including copies of the documents that were relied on by the authorised certificate issuer for the purpose of issuing the certificate, for the period of time that may be required under the prescribed arrangement or agreement that is relevant to the issue of the certificate; and

at the Director-General’s written request, provide to the Director‑General any information or document mentioned in sub‑paragraph (a) or (b) within the time and in the manner specified in the written request.

An authorised certificate issuer who contravenes paragraph (1) shall be guilty of an offence.