APEC RULES OF ORIGIN - PHILIPPINES

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APEC RULES OF ORIGIN - PHILIPPINES

2.12: THE REPUBLIC OF THE PHILIPPINES: RULES OF ORIGIN

The Philippines applies the ASEAN Common Effective Preferential Tariff (CEPT) Scheme. Refer to Appendix 3.4 for a copy of the ASEAN CEPT Agreement in relation to ROO.

2.13 SINGAPORE: PREFERENTIAL RULES OF ORIGIN

2.13.1.1 BASIS OF SUBSTANTIAL TRANSFORMATION CRITERIA

Determination of substantial transformation is on a value-added basis expressed as a percentage of the factory cost. Origin is achieved when a threshold of 40 percent or more of its contents originated from the country of origin.

2.13.1.2 BACKGROUND TO PREFERENTIAL RATES OF DUTY Trade Initiatives

Preferential rates of duty flow for the following trade initiatives:

Initiative	Agreement Status	Preferential flow
Trade Agreement (CEPT) Common Effective Preferential Tariff	Regional - ASEAN	Reciprocal

Variations of the Rules of Origin

There are no variations.

Singapore’s tariff

98 percent of Singapore’s imports enter the country duty-free. The rest, that is, 87 tariff lines for motor vehicles, petroleum, alcoholic beverages and tobacco have specific duties.

Under the CEPT Scheme, all tariffs are to reach the 0 to 5 percent tariff range by the year 2003. Singapore offers duty free access on 5656 tariff lines under the CEPT Scheme.

2.13.1.3 LEGISLATION AND OTHER RULES/DOCUMENTS Legislation

Singapore’s preferential rules of origin are embodied in the Regulation of Imports and Exports Regulations 1995 Part III and Part V.

Other Publicly Available Documents

The information on procedures on how to apply for a Singapore Certificate of Origin is available on the Internet. The website address is http://www.tdb.gov.sg/ieinfo/ie_home.html.

2.13.1.4 RESPONSIBILITY FOR CORRECT DETERMINATION OF ORIGIN

The responsibility for correct clearance of goods through Customs is on the importer.

2.13.1.5 RULES OF ORIGIN

Products under the CEPT Scheme may be eligible for preferential concessions under the following conditions:

Wholly Produced or Obtained

Products shall be considered as wholly produced or obtained in the exporting ASEAN Member State if they are:

(a) Mineral products extracted from its soil, its water or its seabeds

(b) Agricultural products harvested there

(d) Products obtained from animals referred to in paragraph (c) above

(e) Products obtained by hunting or fishing conducted there

(f) Products of sea fishing and other marine products taken from the sea by its vessels

(g) Products processed and/or made on board its factory ships exclusively from products referred to in paragraph (f) above

(h) Used articles collected there, fit only for the recovery of raw materials

(i) Waste and scrap resulting from manufacturing operations conducted there

(j) Goods produced there exclusively from the products referred to in paragraph (a) to (i) above

Not Wholly Produced or Obtained

(a) A product shall be deemed to be originating from ASEAN Member States, if at least 40 percent of the contents originates from any Member States.

(b) Subject to Sub-paragraph (i) above, for the purpose of implementing the provisions of products not wholly produced or obtained, products worked on and processed as a result of which the total value of the materials, parts or produce originating from non-ASEAN countries or of undetermined origin used does not exceed 60 percent of the FOB value of the product produced or obtained and the final process of the manufacture is performed within the territory of the exporting Member State.

(i) The CIF value at the time of importation of the products or when importation can be proven; or

(ii) The earliest ascertained price paid for the products of undetermined origin in the territory of the Member State where the working or processing takes place.

The formula for 40% ASEAN content is as follows: (Value of Imported Non-ASEAN Materials Parts or Produce + Value of Undetermined Origin Materials, Parts or Produce/FOB Price) x 100

Cumulative Rule of Origin

Products which comply with origin requirements and which are used in a Member State as inputs for a finished product eligible for preferential treatment in another Member State shall be considered as products originating from the Member State where working or processing of the finished product has taken place provided that the aggregate ASEAN content of the final product is not less than 40 percent.

2.13.1.6 DIRECT CONSIGNMENT

The following shall be considered as consigned directly from the exporting Member State to the importing Member State:

(a) If the products are transported passing through the territory of any other ASEAN country

(b) If the products are transported without passing through the territory of any other non-ASEAN country

(c) The products whose transport involves transit through one or more intermediate non-ASEAN countries with or without transhipment or temporary storage in such countries, provided that:

(i) The transit entry is justified for geographical reasons or by consideration related exclusively to transport requirements;

(ii) The products have not entered into trade or consumption there; and

(iii) the products have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition.

2.13.1.7 OTHER CONDITIONS OR REQUIREMENTS Treatment of Packing

(a) Where for purposes of assessing customs duties a Member State treats products separately from their packing, it may also, in respect of its imports consigned from another Member State, determine separately the origin of such packing.

(b) Where paragraph (a) above is not applied, packing shall be considered as forming a whole with the products and no part of any packing required for their transport or storage shall be considered as having been imported from outside the ASEAN region when determining the origin of the products as a whole.

Certificate of Origin

A claim that products shall be accepted as eligible for preferential concession shall be supported by a Certificate of Origin issued by a government authority designated by the exporting Member State and notified to the other Member States in accordance with the Certification Procedures approved by the Senior Economic Official Meeting (SEOM).

2.13.1.8 REVIEW PROCEDURES

These rules may be reviewed as and when necessary upon request of a Member State and may be open to such modifications as may be agreed upon by the Council of Ministers.

2.13.1.9 CONTACTS

Head
Regulatory Unit
Trade Operations Department
Trade Development Board
230 Victoria Street #09-00
Bugis Junction Office Tower
Singapore 188024

Tel: 65-433-4571
Fax: 65-337-6898

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