Regulation of Importsand Exports Act 1995 · 2020 Revised Edition · Part 3 · Trade Information Certificates
10H. Issue of preferential certificate of origin by manufacturer or exporter who is not authorised certificate issuer
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Nothing in this Part prevents any manufacturer or exporter (Z) from issuing on Z’s own account, in respect of any of Z’s goods for export or re-export from Singapore, a preferential certificate of origin if —
export
“export” means to take or cause to be taken out of Singapore by land, water or air and includes the placing of any goods in a conveyance for the purpose of the goods being taken out of Singapore but does not include the taking out from Singapore of any goods on the same conveyance on which they were brought into Singapore unless such goods after being brought into Singapore have been landed or transhipped within Singapore;
there is a preferential tariff arrangement or agreement between Singapore and the country or territory to which the goods are to be exported or re-exported that permits the issue of the preferential certificate of origin by Z;
the preferential certificate of origin is in the form and manner acceptable to that country or territory; and
Z does not issue the preferential certificate of origin (whether expressly or by implication) as an authorised certificate issuer.
Z must maintain proper and accurate records of all preferential certificates of origin issued, including copies of the documents that were relied on by Z for the purpose of issuing the certificates, for the period of time that may be required under the relevant preferential tariff arrangement or agreement.
The Director‑General may require Z to provide to the Director‑General any records mentioned in subsection (2) at any time (including on a periodic basis) and in any manner that the Director‑General may require.
Director-General
“Director-General” means the Director-General of Customs appointed under section 4(1) of the Customs Act 1960;
Z must not issue any preferential certificate of origin containing any information which Z knows or ought reasonably to know is false or misleading.
preferential certificate of origin
“preferential certificate of origin” means a trade information certificate that —(a)certifies goods mentioned in that document as meeting the criteria of a preferential tariff arrangement or agreement between Singapore and one or more other countries or territories so as to be considered as originating in a particular country or territory; and(b)confers a tariff benefit for those goods;
Any person who contravenes subsection (2) or (4), or fails to comply with a requirement of the Director-General made under subsection (3), shall be guilty of an offence and shall be liable on conviction —
in respect of a first offence — to a fine not exceeding $100,000 or to imprisonment for a term not exceeding 2 years or to both; and
in respect of a second or subsequent offence — to a fine not exceeding $200,000 or to imprisonment for a term not exceeding 3 years or to both.