Singapore legislation
Regulation 4
Regulation 4
Preferential rate of duty
Subregulation 1
Where a preferential rate of duty is specified in column (6) of the First Schedule in respect of a particular class of goods, duty at such preferential rate shall be levied and shall be paid by the importer in lieu of the corresponding full duty only in respect of goods of that class which have originated from and consigned direct from any of the following countries and territories:
New Zealand;
[Deleted by S 349/2010 wef 17/05/2010](c)[Deleted by S 349/2010 wef 17/05/2010](d)any country of the Association of South East Asian Nations (ASEAN), other than Brunei Darussalam, which lists that particular class of goods in her Tariff Liberalisation Schedule for the ASEAN Trade In Goods Agreement (ATIGA);
Japan;
the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway or the Swiss Confederation (EFTA);
Australia;
the United States of America;
India;
the Republic of Korea;
Brunei Darussalam;
the Republic of Panama;
the Republic of Chile;
the Republic of Korea, under the ASEAN‑Korea Free Trade Area (AKFTA), or any country of ASEAN which lists that particular class of goods in her Inclusion List of the AKFTA;
Japan or any country of ASEAN which is a party to the Agreement between ASEAN and Japan on a Comprehensive Economic Partnership;
the People’s Republic of China;
the Hashemite Kingdom of Jordan; (r)the Republic of Peru;
Australia or New Zealand, or any country of ASEAN which is a party to the Agreement between ASEAN, Australia and New Zealand on an ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) Agreement, provided that the country has ratified the Agreement; (t)India or any country of ASEAN which is a party to the Agreement between ASEAN and India in the Framework Agreement on Comprehensive Economic Cooperation, provided that the country has ratified the Agreement; (u)the Republic of Costa Rica; (v)any country which is a member of the Cooperation Council for the Arab States of the Gulf (GCC);
the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu;
the Republic of Turkey;
(xa)the People’s Republic of China or any country of ASEAN which is a party to the Agreement between ASEAN and the People’s Republic of China on the ASEAN-China Free Trade Area (ACFTA) Agreement, provided that the country has ratified the Agreement;
any country that is a party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and has ratified the Agreement;
any of the following:
the Hong Kong Special Administrative Region of the People’s Republic of China;
any country of ASEAN that is a party to, and has ratified —
the ASEAN-Hong Kong, China Free Trade Agreement (AHKFTA); and
the Agreement on Investment among the Governments of the Hong Kong Special Administrative Region of the People’s Republic of China and the Member States of the Association of Southeast Asian Nations (AHKIA);
(za)any country of the European Union;
(zb)the United Kingdom;
(zc)any country that is a party to the Regional Comprehensive Economic Partnership Agreement (RCEPA) and has ratified the RCEPA;
(zd)any country that is a party to the Pacific Alliance‑Singapore Free Trade Agreement (PASFTA) and has ratified the PASFTA;
(ze)any country that is a party to the MERCOSUR (Southern Common Market)-Singapore Free Trade Agreement (MCSFTA) and has ratified the MCSFTA.
Subregulation 2
Where no preferential rate of duty is specified in column (6) of the First Schedule in respect of a particular class of goods, the full rate of duty shall apply.
Subregulation 3
Goods shall be deemed to have originated from and be consigned direct from New Zealand where they conform with —
the Rules of Origin set out in the Agreement between New Zealand and Singapore on a Closer Economic Partnership; or
the Rules of Origin set out in the Trans-Pacific Strategic Economic Partnership Agreement.
Subregulation 4
Goods shall be deemed to have originated from and be consigned direct from any ASEAN country referred to in sub-paragraph (1)(d), where they conform with the Rules of Origin set out in the ATIGA.
Subregulation 4A
Goods shall be deemed to have originated from and be consigned direct from Japan where they conform with the Rules of Origin set out in the Agreement between Japan and Singapore for a New-Age Economic Partnership.
Subregulation 4B
Goods shall be deemed to have originated from and be consigned direct from any EFTA State referred to in sub-paragraph (1)(f) where they conform with the Rules of Origin annexed to the Free Trade Agreement between the EFTA States and Singapore.
Subregulation 4C
Goods originating from any EFTA State which are sent for exhibition outside the territories of the EFTA States and sold after the exhibition for importation into Singapore shall, on importation into Singapore, benefit from the preferential rate of duty treatment if and only if it is demonstrated by the importer of the goods to the satisfaction of a senior officer of customs that —
an exporter has sent the goods from an EFTA State to the country in which the exhibition is held and has exhibited the goods there;
the goods have been sold or otherwise disposed of by that exporter to a person in Singapore;
the goods have been sent during the exhibition or immediately thereafter in the condition in which they were sent for exhibition; and
the goods have not, since they were sent for exhibition, been used for any purpose other than demonstration at the exhibition.
Subregulation 4D
Goods shall be deemed to have originated from and be consigned direct from Australia where they conform with the Rules of Origin set out in the Singapore-Australia Free Trade Agreement (SAFTA).
Subregulation 4E
Goods shall be deemed to have originated from and be consigned direct from the United States of America where they conform with the Rules of Origin set out in the United States-Singapore Free Trade Agreement.
Subregulation 4F
Goods shall be deemed to have originated from and be consigned direct from India where they conform with the Rules of Origin set out in the India-Singapore Comprehensive Economic Co-operation Agreement.
Subregulation 4G
Goods shall be deemed to have originated from and be consigned direct from the Republic of Korea where they conform with the Rules of Origin set out in the Korea-Singapore Free Trade Agreement.
Subregulation 4H
Goods shall be deemed to have originated from and be consigned direct from Brunei Darussalam —
if they belong to any particular class of goods listed in Brunei Darussalam’s Tariff Liberalisation Schedule for the ATIGA, where they conform with the Rules of Origin set out in the ATIGA; or
where they conform with the Rules of Origin set out in the Trans-Pacific Strategic Economic Partnership Agreement.
Subregulation 4I
Goods shall be deemed to have originated from and be consigned direct from the Republic of Panama where they conform with the Rules of Origin set out in the Panama-Singapore Free Trade Agreement.
Subregulation 4J
Goods shall be deemed to have originated from and be consigned direct from the Republic of Chile where they conform with the Rules of Origin set out in the Trans-Pacific Strategic Economic Partnership Agreement.
Subregulation 4K
Goods shall be deemed to have originated from and be consigned direct from any country of ASEAN or the Republic of Korea referred to in sub-paragraph (1)(n) where they conform with the Rules of Origin set out in the ASEAN-Korea Free Trade Agreement.
Subregulation 4L
Goods shall be deemed to have originated from and be consigned direct from Japan or any country of ASEAN referred to in sub-paragraph (1)(o) where they conform with the Rules of Origin set out in the Agreement between ASEAN and Japan on a Comprehensive Economic Partnership.
Subregulation 4M
Goods shall be deemed to have originated from and be consigned direct from the People’s Republic of China where they conform with the Rules of Origin set out in the China-Singapore Free Trade Agreement.
Subregulation 4N
Goods shall be deemed to have originated from and be consigned direct from the Hashemite Kingdom of Jordan where they conform with the Rules of Origin set out in the Singapore-Jordan Free Trade Agreement.
Subregulation 4O
Goods shall be deemed to have originated from and be consigned direct from the Republic of Peru where they conform with the Rules of Origin set out in the Peru-Singapore Free Trade Agreement.
Subregulation 4P
Goods shall be deemed to have originated and be consigned direct from Australia or New Zealand or any country of ASEAN referred to in sub-paragraph (1)(s) where they conform with the Rules of Origin set out in the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) Agreement.
Subregulation 4Q
Goods shall be deemed to have originated and be consigned direct from India or any country of ASEAN referred to in sub-paragraph (1)(t) where they conform with the Rules of Origin set out in the Agreement between ASEAN and India in the Framework Agreement on Comprehensive Economic Cooperation.
Subregulation 4R
Goods shall be deemed to have originated from and be consigned direct from the Republic of Costa Rica where they conform with the Rules of Origin set out in the Singapore-Costa Rica Free Trade Agreement.
Subregulation 4S
Goods shall be deemed to have originated from and be consigned direct from any country referred to in sub-paragraph (1)(v) where they conform with the Rules of Origin set out in the GCC-Singapore Free Trade Agreement.
Subregulation 4T
Goods shall be deemed to have originated from and be consigned direct from the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu where they conform with the Rules of Origin set out in the Agreement between Singapore and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu on Economic Partnership.
Subregulation 4U
Goods are deemed to have originated from and be consigned direct from the Republic of Turkey if the goods —
are considered as originating in Turkey according to Section 2 of Protocol 1 of the Turkey‑Singapore Free Trade Agreement (called in this sub‑paragraph the Protocol); and (b)satisfy the territorial requirements mentioned in Section 3 of the Protocol.
Subregulation 4UA
Goods are deemed to have originated from and be consigned direct from any country mentioned in sub-paragraph (1)(xa) where they conform with the Rules of Origin set out in the ASEAN-China Free Trade Area (ACFTA) Agreement.
Subregulation 4V
Goods are deemed to have originated from and be consigned direct from any country mentioned in sub-paragraph (1)(y) where they conform with the Rules of Origin set out in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership.
Subregulation 4W
Goods are deemed to have originated from and be consigned direct from any country or territory mentioned in sub-paragraph (1)(z) where they conform with the Rules of Origin set out in the ASEAN-Hong Kong, China Free Trade Agreement (AHKFTA).
Subregulation 4X
Goods are deemed to have originated from and be consigned direct from a country of the European Union if the goods —
are considered as originating in the European Union according to Section 2 of Protocol 1 of the European Union‑Singapore Free Trade Agreement (called in this paragraph the EUSFTA Protocol); and
satisfy the territorial requirements mentioned in Section 3 of the EUSFTA Protocol.
Subregulation 4Y
Goods are deemed to have originated from and be consigned direct from the United Kingdom if the goods —
are considered as originating in the United Kingdom according to Section 2 of the Protocol in the Appendix to the Annex of the United Kingdom-Singapore Free Trade Agreement (called in this paragraph the UKSFTA Protocol); and
satisfy the territorial requirements mentioned in Section 3 of the UKSFTA Protocol.
Subregulation 4Z
Goods are deemed to have originated from and be consigned direct from any country mentioned in sub‑paragraph (1)(zc) where they conform with the Rules of Origin set out in the RCEPA.
Subregulation 4ZA
Goods are deemed to have originated from and be consigned direct from any country mentioned in sub‑paragraph (1)(zd) where they conform with the Rules of Origin set out in the PASFTA.
Subregulation 4ZB
Goods are deemed to have originated from and be consigned direct from any country mentioned in sub-paragraph (1)(ze) where they conform with the Rules of Origin set out in the MCSFTA.
Subregulation 5
A claim that goods qualify for preferential duty shall be supported by the documents specified as follows:
where the goods are from New Zealand —
a Certification of Origin in the form required for the goods by the Agreement between New Zealand and Singapore on a Closer Economic Partnership, and issued by the exporter, producer or importer, or an authorised representative of the exporter, producer or importer, of the goods; or
either of the following documents issued by the producer or the exporter of the goods:
a Declaration as to the Origin on the export invoice, which describes the goods in such detail as to comply with Articles 4.13.4 and 4.13.5 of the Trans-Pacific Strategic Economic Partnership Agreement, in the form required for the goods by that agreement;
a Certificate of Origin in the form required for the goods by the agreement mentioned in sub‑paragraph (A);
where the goods are mentioned in sub-paragraph (1)(d) —
if the government authorities designated by the exporting country have issued an Electronic Certificate of Origin in accordance with Annex 8 of the ATIGA in respect of the goods, all of the following:
the reference number of the Electronic Certificate of Origin in writing;
an import permit in respect of the goods;
an invoice issued to the consignee specified in the Electronic Certificate of Origin that states a description of the goods, the quantity of the goods and the reference number and date of the invoice; and
if no such Electronic Certificate of Origin has been issued —
a Certificate of Origin in the form required for the goods by the ATIGA, and issued by the government authorities designated by the exporting country; (B)a declaration issued before 20 September 2020 by a certified exporter authorised by the government authorities of the exporting country, if the exporting country is a Participating Member State of the Memorandum of Understanding between the Governments of the Participating Member States of the Association of South-East Asian Nations (ASEAN) on the Pilot Project for the Implementation of a Regional Self‑Certification System; or
a declaration issued on or after 20 September 2020 by a certified exporter authorised by the government authorities of the exporting country in accordance with Annex 8 of the ATIGA;
where the goods are from Japan, a Certificate of Origin in the form required for the goods by the Agreement between Japan and Singapore for a New Age Economic Partnership, and issued by the Japan Chamber of Commerce and Industry;
where the goods are from any EFTA State referred to in sub-paragraph (1)(f), an Origin Declaration in the form required for the goods by the Free Trade Agreement between the EFTA States and Singapore, and imprinted on the invoice or any other commercial document which describes the goods in sufficient detail issued by the exporter of the goods;
where the goods are from Australia, either —
all of the following documents:
a Certificate of Origin issued by —
(AA)the Australian Chamber of Commerce and Industry;
(AB)a body or an organisation affiliated to the Australian Chamber of Commerce and Industry;
(AC)the Australian Industry Group; or
(AD)any other body or organisation agreed between Singapore and Australia;
a declaration by the exporter; and
where the exporter of the goods is not the producer or principal manufacturer of the goods as defined in the SAFTA, a written confirmation by the producer or the principal manufacturer, specifying the applicable particulars required for the goods by the SAFTA; or
a Certification of Origin that —
is completed by the exporter, producer or importer of the goods, or an authorised representative of such exporter, producer or importer;
applies to the goods, or multiple importations of identical goods within the period mentioned in sub‑paragraph (E);
specifies that the goods meet the requirements of Chapter 3 of the SAFTA, and originate from Australia;
satisfies the requirements required for the goods by the SAFTA; and
has a validity of one year after the date of issue of the Certification of Origin;
where the goods are from the United States of America, a declaration made by the importer based on his knowledge or on information in his possession that the goods originate from the United States of America;
where the goods are from India, a Certificate of Origin issued by Export Inspection Council of India specifying the applicable particulars required for the goods by the India‑Singapore Comprehensive Economic Co‑operation Agreement;
where the goods are from the Republic of Korea, a Certificate of Origin in the form required for the goods by the Korea‑Singapore Free Trade Agreement, and issued by —
the Korea Customs Service;
the Korean Chamber of Commerce and Industry; or
any body authorised by the Government of the Republic of Korea to issue the Certificate of Origin;
where the goods are from Brunei Darussalam —
in the case of any goods mentioned in sub‑paragraph (4H)(a) —
if the government authorities designated by Brunei Darussalam have issued an Electronic Certificate of Origin in accordance with Annex 8 of the ATIGA in respect of the goods, all of the following:
(AA)the reference number of the Electronic Certificate of Origin in writing;
(AB)an import permit in respect of the goods;
(AC)an invoice issued to the consignee specified in the Electronic Certificate of Origin that states a description of the goods, the quantity of the goods and the reference number and date of the invoice; and
if no such Electronic Certificate of Origin has been issued —
(BA)a Certificate of Origin in the form required for the goods by the ATIGA, and issued by the government authorities designated by Brunei Darussalam; (BB)a declaration issued before 20 September 2020 by a certified exporter authorised by the government authorities of Brunei Darussalam under the Memorandum of Understanding between the Governments of the Participating Member States of the Association of South‑East Asian Nations (ASEAN) on the Pilot Project for the Implementation of a Regional Self-Certification System; or
(BC)a declaration issued on or after 20 September 2020 by a certified exporter authorised by the government authorities of Brunei Darussalam in accordance with Annex 8 of the ATIGA;
either of the following documents issued by the producer or the exporter of the goods:
a Declaration as to the Origin on the export invoice, which describes the goods in such detail as to comply with Articles 4.13.4 and 4.13.5 of the Trans-Pacific Strategic Economic Partnership Agreement, in the form required for the goods by that agreement;
a Certificate of Origin in the form required for the goods by the agreement mentioned in sub‑paragraph (A);
where the goods are from the Republic of Panama —
a certification of origin issued by the exporter; and
where the exporter of the goods is not the producer of the goods as defined in the Panama-Singapore Free Trade Agreement, a certification of origin by the exporter based on his knowledge or on information in his possession that the goods originate from the Republic of Panama,specifying the applicable particulars required for the goods by the Panama‑Singapore Free Trade Agreement;
where the goods are from the Republic of Chile, either of the following documents issued by the producer or the exporter of the goods:
a Declaration as to the Origin on the export invoice, which describes the goods in such detail as to comply with Articles 4.13.4 and 4.13.5 of the Trans-Pacific Strategic Economic Partnership Agreement, in the form required for the goods by that agreement;
a Certificate of Origin in the form required for the goods by the agreement mentioned in sub‑paragraph (i);
where the goods are from any country of ASEAN or the Republic of Korea referred to in sub-paragraph (1)(n), a Certificate of Origin in the form required for the goods by the ASEAN‑Korea Free Trade Agreement, and issued by the government authorities designated by the exporting country;
where the goods are from any country of ASEAN referred to in sub-paragraph (1)(o), a Certificate of Origin in the form required for the goods by the Agreement between ASEAN and Japan on a Comprehensive Economic Partnership, and issued by —
the government authority of the exporting country; or
any body authorised by the government of the exporting country to issue the Certificate of Origin;
where the goods are from Japan as a party to the agreement referred to in sub-paragraph (1)(o), a Certificate of Origin in the form required for the goods by the Agreement between ASEAN and Japan on a Comprehensive Economic Partnership, and issued by —
the government authority of Japan; or
any body authorised by the government of Japan to issue the Certificate of Origin;
where the goods are from the People’s Republic of China —
a Certificate of Origin in the form required for the goods by the China-Singapore Free Trade Agreement, and issued by the body authorised by the Government of the People’s Republic of China to issue the Certificate of Origin; or
an Electronic Certificate of Origin issued by the body authorised by the Government of the People’s Republic of China to issue the Electronic Certificate of Origin through the Electronic Origin Data Exchange System that is established pursuant to the Memorandum of Understanding between Singapore Customs and the General Administration of Customs of the People’s Republic of China on the Implementation of Electronic Origin Data Exchange System dated 29 April 2019;
where the goods are from the Hashemite Kingdom of Jordan, a Certificate of Origin specifying the particulars required for the goods by the Singapore‑Jordan Free Trade Agreement, and issued by any of the following:
the Ministry of Industry and Trade of Jordan;
Amman Chamber of Industry;
Amman Chamber of Commerce;
Aqaba Chamber of Commerce;
Irbid Chamber of Commerce;
Irbid Chamber of Industry;
Jerash Chamber of Commerce;
Karak Chamber of Commerce;
Madaba Chamber of Commerce;
Mafraq Chamber of Commerce;
Maan Chamber of Commerce;
Ramtha Chamber of Commerce;
Rusefa Chamber of Commerce;
Salt Chamber of Commerce;
South Shounah Chamber of Commerce;
Tafeela Chamber of Commerce;
Zarqa Chamber of Commerce;
Zarqa Chamber of Industry;
where the goods are from the Republic of Peru, a Certification of Origin issued by the exporter or producer of the goods specifying the applicable particulars required for the goods by the Peru‑Singapore Free Trade Agreement;
where the goods are from an exporting country mentioned in sub‑paragraph (1)(s) in respect of which the Second Protocol of the ASEAN‑Australia‑New Zealand Free Trade Area (AANZFTA) Agreement has not entered into force, a Certificate of Origin required for the goods by the AANZFTA Agreement (as amended by the First Protocol of that Agreement), and issued by the government authority of the exporting country, or any body authorised by the government of the exporting country to issue the Certificate of Origin;
(ra)where the goods are from an exporting country mentioned in sub‑paragraph (1)(s) in respect of which the Second Protocol of the AANZFTA Agreement has entered into force, either of the following documents:
a Certificate of Origin that —
is issued in the form and manner, and contains the particulars, required for the goods by the Second Protocol of the AANZFTA Agreement; and
is issued by the government authority of the exporting country, or any body authorised by the government of the exporting country to issue the Certificate of Origin;
a Declaration of Origin that —
is issued in the form and manner, and contains the particulars, required for the goods by the Second Protocol of the AANZFTA Agreement; and
is issued by an approved exporter authorised by the government authorities of the exporting country in accordance with Rule 15 of Annex 3A of the Second Protocol of the AANZFTA Agreement;
where the goods are from India or any country of ASEAN referred to in sub-paragraph (1)(t), a Certificate of Origin in the form required for the goods by the Agreement between ASEAN and India in the Framework Agreement on Comprehensive Economic Cooperation, and issued by a government authority designated by the exporting country; (t)where the goods are from the Republic of Costa Rica, a Certification of Origin specifying the particulars required for the goods by the Singapore‑Costa Rica Free Trade Agreement, and issued by the exporter or producer of the goods;
where the goods are from any country referred to in sub‑paragraph (1)(v), a Certification of Origin specifying the particulars required for the goods by the GCC‑Singapore Free Trade Agreement, and issued by any body authorised by the government of the exporting GCC Member State to issue Certifications of Origin;
where the goods are from the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, a Declaration of Origin in the form required for the goods by the Agreement between Singapore and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu on Economic Partnership, and issued by the producer or the exporter of the goods;
where the goods are from the Republic of Turkey, an Origin Declaration in the form required for the goods by the Turkey‑Singapore Free Trade Agreement, and issued by the exporter of the goods;
(wa)where the goods are from an exporting country mentioned in sub-paragraph (1)(xa) —
if the exporting country is not the People’s Republic of China, a Certificate of Origin in the form required for the goods by the ASEAN-China Free Trade Area (ACFTA) Agreement, and issued by a government authority designated by the exporting country, and submitted in accordance with the ACFTA; and
if the exporting country is the People’s Republic of China —
a Certificate of Origin mentioned in sub-paragraph (i); or
an Electronic Certificate of Origin issued by the body authorised by the Government of the People’s Republic of China to issue the Electronic Certificate of Origin through the Electronic Origin Data Exchange System that is established pursuant to the Memorandum of Understanding between Singapore Customs and the General Administration of Customs of the People’s Republic of China on the Implementation of Electronic Origin Data Exchange System dated 29 April 2019;
where the goods are from an exporting country mentioned in sub-paragraph (1)(y), a Certification of Origin that —
is issued within one year before the date of the claim;
is —
for so long as the exporting country applies the arrangements under Annex 3-A of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, issued by a competent authority or completed by an approved exporter in accordance with that Annex; or
in every other case, issued by the exporter, producer or importer of the goods; and
specifies the applicable matters required for the goods by the agreement mentioned in sub‑paragraph (ii)(A);
where the goods are from an exporting country or territory mentioned in sub‑paragraph (1)(z), a Certificate of Origin in the form required for the goods by the ASEAN‑Hong Kong, China Free Trade Agreement (AHKFTA), and issued by the government authority or authority designated by the government of the exporting country or territory, and submitted in accordance with the AHKFTA;
where the goods are from a country of the European Union, an Origin Declaration by the exporter of the goods that is in the form required for the goods by the European Union‑Singapore Free Trade Agreement;
(za)where the goods are from the United Kingdom, an Origin Declaration by the exporter of the goods that is in the form required for the goods by the United Kingdom‑Singapore Free Trade Agreement;
(zb)where the goods are from an exporting country mentioned in sub‑paragraph (1)(zc) —
if the exporting country is not the People’s Republic of China —
a Certificate of Origin in the form required for the goods by the RCEPA, and issued by an entity designated or authorised by the exporting country to issue the Certificate of Origin; or
a Declaration of Origin issued by an approved exporter authorised by the government authorities of the exporting country in accordance with Article 3.21 of the RCEPA; and
if the exporting country is the People’s Republic of China —
a Certificate of Origin mentioned in sub‑paragraph (i)(A);
a Declaration of Origin mentioned in sub‑paragraph (i)(B); or
an Electronic Certificate of Origin issued by the body authorised by the Government of the People’s Republic of China to issue the Electronic Certificate of Origin through the Electronic Origin Data Exchange System that is established pursuant to the Memorandum of Understanding between Singapore Customs and the General Administration of Customs of the People’s Republic of China on the Implementation of Electronic Origin Data Exchange System dated 29 April 2019;
(zc)where the goods are from an exporting country mentioned in sub‑paragraph (1)(zd), a Certification of Origin that is completed by the producer or exporter of the goods in accordance with Annex 4‑B of the PASFTA;
(zd)where the goods are from an exporting country mentioned in sub-paragraph (1)(ze), either of the following documents:
an Origin Declaration completed by the producer or exporter of the goods in accordance with Article 3.17 of the MCSFTA;
a Certificate of Origin issued by a competent authority of the exporting country in accordance with Article 3.18 of the MCSFTA.
Subregulation 5A
The requirement in sub-paragraph (5)(a)(i) is waived if —
the value of importation does not exceed US$1,000; and
the importation does not form part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certification of Origin.
Subregulation 6
The requirements in sub-paragraph (5)(b) and (i)(i) are waived if the value of the consignment does not exceed US$200 free on board (FOB).
Subregulation 7
The requirement of a Certificate of Origin under sub-paragraph (5)(c) in respect of a consignment of goods shall be waived if the value of the consignment does not exceed 200,000 Yen in value.
Subregulation 7A
The requirement of an Origin Declaration under sub-paragraph (5)(d) in respect of a consignment of goods shall not apply in relation to goods imported as small packages by private persons from private persons or forming part of the personal luggage of a person entering Singapore if and only if —
the goods are not imported by way of trade;
the goods have been declared, by the exporter or importer, as meeting the requirements of the Rules of Origin annexed to the Free Trade Agreement between the EFTA States and Singapore and a senior officer of customs does not doubt the veracity of such a declaration; and
the value of the goods does not exceed —
in the case of goods imported as small packages by private persons from private persons, $1,000 in value; or
in the case of goods forming part of the personal luggage of a person entering Singapore, $2,400 in value.
Subregulation 7AB
A claim mentioned in sub‑paragraph (5) need not be supported by the documents mentioned in sub‑paragraph (e) of that provision, if —
the value of the goods as determined in accordance with the Customs (Valuation) Regulations (Rg 8) does not exceed 1,000 Australian dollars; and
the importation is not one that is, or forms part of a series of importations that are, carried out or planned for the purpose of evading compliance with this Order in relation to a claim for preferential duty under sub‑paragraph (1)(g).
Subregulation 7B
The requirement of a Certificate of Origin under sub-paragraph (5)(h) in respect of a consignment of goods shall be waived if the value of the consignment does not exceed US$1,000 in value.
Subregulation 7C
The requirement of a Declaration as to the Origin or a Certificate of Origin under sub-paragraph (5)(a)(ii), (i)(ii) or (k) in respect of a consignment of goods shall be waived if the value of the consignment does not exceed US$1,000 in value.
Subregulation 7D
A certification of origin under sub-paragraph (5)(j) in respect of a consignment of goods shall not be required in the following circumstances:
the value of the consignment does not exceed US$1,000 in value, except that Singapore may require that the invoice accompanies a declaration certifying that the goods qualifies as an originating goods; or
the goods being imported are goods for which Singapore has waived the requirement to present a certification of origin.
Subregulation 7E
A Certificate of Origin under sub-paragraph (5)(l) shall not be required for —
any goods originating in the territory of a country referred to in that sub-paragraph which does not exceed US$200 free on board (FOB); or
any goods sent by post from the territory of a country referred to in that sub-paragraph which does not exceed US$200 free on board,if, and only if, the importation does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certificate of Origin.
Subregulation 7F
A Certificate of Origin under sub-paragraph (5)(m) or (n) in respect of a consignment of goods shall not be required if the value of the consignment does not exceed US$200.
Subregulation 7G
The requirement in sub-paragraph (5)(o) in respect of an importation of goods shall not be required in the following circumstances:
the value of the importation does not exceed US$600, except that where an invoice accompanies the importation, Singapore may require such invoice to include a statement certifying that the goods qualifies as an originating goods; and
the importation does not form part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certificate of Origin.
Subregulation 7H
The requirement of a Certificate of Origin under sub-paragraph (5)(p) in respect of a consignment of goods shall not apply if the value of the consignment does not exceed US$1,000 in value.
Subregulation 7I
A Certification of Origin under sub-paragraph (5)(q) shall not be required for a consignment of goods the value of which does not exceed US$1,500 in value if, and only if, the importation does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purposes of avoiding the submission of a Certification of Origin.
Subregulation 7J
The requirement under sub-paragraph (5)(r) or (ra) is not required for —
any goods originating from the exporting country the value of which does not exceed US$200 free on board (FOB); or
any goods sent by post from the territory of a country mentioned in sub‑paragraph (5)(r) or (ra) (as the case may be) the value of which does not exceed US$200 FOB,if, and only if, the importation of such goods does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a document required under sub‑paragraph (5)(r) or (ra), as the case may be.
Subregulation 7K
A Certification of Origin under sub-paragraph (5)(t) shall not be required for a consignment of goods the value of which does not exceed US$1,500 in value if, and only if, the importation does not form part of one or more importations that may reasonably be considered to have been undertaken or arranged for the purposes of avoiding the submission of a Certification of Origin.
Subregulation 7L
A Certification of Origin under sub-paragraph (5)(u) shall not be required for an importation of goods if the value of the importation does not exceed US$1,000 in value, except that Singapore may require that the invoice accompanying the importation shall include a statement certifying that the goods qualify as originating goods.
Subregulation 7M
A Declaration of Origin under sub‑paragraph (5)(v) in respect of an importation of goods shall not be required where —
the value of the importation does not exceed US$1,000; and
the importation does not form part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Declaration of Origin.
Subregulation 7N
An Origin Declaration under sub‑paragraph (5)(w) is not required for the importation of goods that —
are sent as a small package from a private person to another private person, or form part of a traveller’s personal luggage;
satisfy all the following conditions:
the importer does not import the goods on a regular basis;
the goods are for the personal use of the recipient of the goods, or a traveller, or the family of the recipient or traveller;
a proper officer of customs is satisfied from the nature and quantity of the goods, that the goods are not intended for a commercial purpose;
have been declared by the importer to a proper officer of customs as meeting the requirements of Protocol 1 of the Turkey‑Singapore Free Trade Agreement, and the proper officer of customs does not doubt the veracity of the declaration; and
have a total value that does not exceed —
where the goods are sent from a private person to another private person as a small package, 500 euros; and
where the goods form part of a traveller’s personal luggage, 1,200 euros.
Subregulation 7NA
The requirement in sub-paragraph (5)(wa) is not required for —
any goods originating from a country mentioned in sub-paragraph (1)(xa) the value of which does not exceed US$200 free on board (FOB); or
any goods sent by post from the territory of a country mentioned in sub-paragraph (1)(xa) the value of which does not exceed US$200 FOB.
Subregulation 7O
A Certification of Origin under sub‑paragraph (5)(x) in respect of an importation of goods is not required where —
the value of the importation does not exceed US$1,000; and
the importation does not form part of a series of importations that may reasonably be considered to have been carried out or planned for the purpose of avoiding the submission of a Certification of Origin.
Subregulation 7P
A Certificate of Origin under sub-paragraph (5)(y) is not required for —
any goods originating from a country or territory mentioned in sub-paragraph (1)(z) the value of which does not exceed US$200 free on board (FOB); or
any goods sent by post from a territory, or the territory of a country, mentioned in sub-paragraph (1)(z) the value of which does not exceed US$200 FOB.
Subregulation 7Q
An Origin Declaration under sub‑paragraph (5)(z) is not required for the importation of goods that —
are sent as a small package from a private person to another private person, or form part of a traveller’s personal luggage;
are not imported by the importer on a regular basis;
are for the personal use of the recipient of the goods, or a traveller, or the family of the recipient or traveller;
to the satisfaction of a proper officer of customs based on the nature and quantity of the goods, are not intended for a commercial purpose;
have been declared by the importer to a proper officer of customs as meeting the requirements of the European Union‑Singapore Free Trade Agreement, and the proper officer of customs does not doubt the veracity of the declaration; and
have a total value that does not exceed —
where the goods are sent from a private person to another private person as a small package, 500 euros; and
where the goods form part of a traveller’s personal luggage, 1,200 euros.
Subregulation 7R
An Origin Declaration under sub-paragraph (5)(za) is not required for the importation of goods that —
are sent as a small package from a private person to another private person, or form part of a traveller’s personal luggage;
are not imported by the importer on a regular basis;
are for the personal use of the recipient of the goods, or a traveller, or the family of the recipient or traveller;
to the satisfaction of a proper officer of customs based on the nature and quantity of the goods, are not intended for a commercial purpose;
have been declared by the importer to a proper officer of customs as meeting the requirements of the United Kingdom‑Singapore Free Trade Agreement, and the proper officer of customs does not doubt the veracity of the declaration; and
have a total value that does not exceed —
where the goods are sent from a private person to another private person as a small package, 500 euros; and
where the goods form part of a traveller’s personal luggage, 1,200 euros.
Subregulation 7S
A Certificate of Origin or a Declaration of Origin under sub-paragraph (5)(zb) in respect of an importation of goods is not required where —
the value of the importation does not exceed US$200; and
the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with this Order in relation to a claim for preferential duty under sub-paragraph (1)(zc).
Subregulation 7T
A Certification of Origin under sub‑paragraph (5)(zc) in respect of an importation of goods is not required where —
the value of the importation does not exceed US$1,000; and
the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with this Order in relation to a claim for preferential duty under sub‑paragraph (1)(zd).
Subregulation 8
The Director-General may refuse to accept duty at preferential rate if he considers that the goods for which preferential treatment is claimed do not satisfy any of the requirements in this Order regarding eligibility for preferential rate of duty.