APEC RULES OF ORIGIN

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APEC RULES OF ORIGIN - SINGAPORE

2.13.2 SINGAPORE: NON-PREFERENTIAL RULES OF ORIGIN

Imports

There are no non-preferential rules of origin for imports.

Exports

The Certificate of Origin (CO) is issued when it is required.

An exporter is not required to apply for a Singapore CO except where there are special arrangements requiring the Singapore CO to be used. For example, exports of textiles and garments to the textile quota markets or when the Certificate is required by the importer.

2.13.2.1 BASIC PRINCIPLES OF NON-PREFERENTIAL RULES OF ORIGIN

To qualify as of Singapore origin the product must either:

(a) be wholly obtained (i.e. wholly grown or produced) in Singapore, or

(b) possess a local content of at least 25 percent of the ex-factory price of the product if it is manufactured with imported materials. Products which undergo minimal processing are not conferred originating status.

2.13.2.2 LEGISLATION AND OTHER RULES/DOCUMENTS Legislation

Singapore's legislation for the issue of Certificates of Origin is under Part of the Regulation of the

Imports and Exports Regulations 1995.

The Trade Development Board is the administration and enforcement authority.

Authority issuing Certificates of Origin for export purposes

The Singapore Trade Development Board (STDB) and six organisations authorised by the Board: Singapore Commodity Exchange Ltd, Singapore Chinese Chamber of Commerce and Industry, Singapore Indian Chamber of Commerce and Industry, Singapore International Chamber of Commerce, Singapore Malay Chamber of Commerce and Singapore Confederation of Industries.

Applicants have to submit their applications and documentary evidence to the issuing authority to verify that the product qualifies as of Singapore origin. Singapore Commodity Exchange Ltd issues COs for the export of rubber only. The authorised organisations do not issue COs for exports of controlled items such as textiles and garments to the textile quota countries and shipments made under the preferential schemes such as the Generalised System of Preferences (GSP). The COs for these products are issued only by the STDB.

Other Publicly Available Documents

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

2.13.2.3 RESPONSIBILITY FOR CORRECT DETERMINATION OF ORIGIN

The Importers have the responsibility for correct declaration of their imports. This includes the country of origin for the products. For import approval, TDB verifies the country of origin of the products with the supporting documents.

2.13.2.4 RULES OF ORIGIN

For a product to qualify as of Singapore origin, it must either wholly obtained in Singapore, that is, wholly grown or produced in Singapore. The product may also be manufactured in Singapore from imported materials with at least 25 percent local contents of the ex-factory price of the product. A product will not qualify as being of Singapore origin if it has undergone simple or minimal processing such as packing, bottling, drying or sorting.

Wholly Obtained Products

The following categories of products can qualify as wholly obtained (i.e. wholly grown or produced) in Singapore.

(a) Mineral products extracted from its soil, or from its seabed

(b) Vegetable products harvested in Singapore

(d) Products obtained in Singapore from live animals

(e) Products obtained by hunting or fishing conducted in Singapore

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

(g) Products made on board its factory ships exclusively from products referred to in (f) above

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

(i) Waste and scrap resulting from manufacturing operations conducted in Singapore

(j) Goods produced in Singapore exclusively from the products specified in (a) to (i) above (such as iron sheets, bars produced from iron ore, cotton fabrics woven from raw cotton, recovery of lead from used motor-car batteries, recovery of metal from metal shavings)

Local Content

The 25 percent local content is derived from the total value of originating raw materials used and direct labour and overhead costs incurred in the production of the finished product expressed as a percentage of the ex-factory price. The calculation is as follows:

Local Content = (Singapore Raw Materials Cost + Direct Labour Cost + Overhead Cost X 100) / Ex-factory Price

[Ex-factory Price = Total Materials Costs + Direct Labour Cost + Overhead Cost + Profit] ≥ 25%

If an importing country has specific origin criteria for certain products, the Singapore exporter has to comply with those criteria instead of the 25 percent local content rule.

Products with Import Content - Minimal Processes

Products which have only undergone the following 'minimal processes' would not qualify as of Singapore origin:

(a) Operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations)

(b) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up

(ii) Simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, and all other simple packing operations

(d) The affixing of marks, labels or other like distinguishing signs on products or their packing

(e) Simple mixing of products, whether or not of different kinds

(f) Simple assembly of parts of products to constitute a complete product

(g) A combination of two or more operations specified in (a) to (f)

(h) Slaughter of animals

2.13.2.5 OTHER CONDITIONS OR REQUIREMENTS Procedures for the issue of a Certificate of Origin (CO)

The Singapore Trade Development Board (STDB) issues COs for products made by registered manufacturers who have obtained prior approval from STDB that their products have complied with the origin criteria. The STDB conducts a factory visit to register a manufacturer and the products he intends to export with the CO. The manufacturer has to register any new products before he can apply for the CO from STDB. He is also required to maintain his production records for a period of two years for inspection.

After registration, the manufacturer submits a Manufacturing Cost Statement to STDB for verification that his product meets the 25 percent local content requirement. A Manufacturing Cost Statement is required for each model of the product. After verification, STDB sends a letter to inform the manufacturer if his product qualifies for the CO. With the approval letter, a manufacturer or his exporter can apply for a CO from STDB or from the authorised organisations. The Manufacturing Cost Statement is valid for one year and must be updated annually or earlier when there are changes during the year.

2.13.2.6 REVIEW PROCEDURES

Not applicable

2.13.2.7 CONTACTS

Head
Regulatory Unit
Trade Operations Division
Trade Development Board
230 Victoria Street #08-00
Bugis Junction Office Tower
Singapore 188024

Tel: 65-337-6628
Fax: 65-337-6898

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