CommonLII [Home] [Databases] [WorldLII] [Search] [Feedback] [Help]

SINGAPORE-AUSTRALIA FREE TRADE AGREEMENT (SAFTA)

You are here:  AsianLII >> Databases >> SINGAPORE-AUSTRALIA FREE TRADE AGREEMENT (SAFTA) >> Annex 2: Rules of Origin

[Database Search] [Name Search] [Help]

ANNEX 2A: CERTIFICATE OF ORIGIN REQUIREMENTS


  1. Authorised Bodies

The following bodies, and their successor bodies, are authorised to certify origin for the purposes of Section C (Documentary Evidence) of Chapter 3 (Rules of Origin).


  1. SINGAPORE

Australian Chamber of Commerce and

Industry and affiliated bodies

International Enterprise Singapore


Australian Industry Group Any body authorised by the Government of Singapore, subject to the agreement of the Parties

Any body authorised by the Government of Australia, subject to the agreement of the Parties


  1. Minimum data requirements ñ Application for Certificate of Origin

The minimum data to be included in an application for a Certificate of Origin are:


1. Exporter (and Producer

or Principal Manufacturer)

details


2. First Shipment details (if known)

The name, address and business number of the Exporter (and
of the Producer or Principal Manufacturer if different from the Exporter).


(a) Consignee name and address

(b) Sufficient details to identify the consignment, such as

invoice number and date and Air Way Bill, Sea Way

Bill or Bill of Lading

(c) Export Permit/Declaration

(d) Port of Discharge



3. Full Description of the

Goods

Detailed description of the goods, including the relevant
code under the Harmonized Commodity Description and Coding System, and if applicable, product number and brand name.



4. Exporter Declaration Declaration completed by a competent representative of the Exporter that the details provided in items 1 to 3 above are true and correct, signed and dated by that representative and

annotated with the representativeís name and designation.


  1. Minimum data requirements ñ Certificate of Origin

The minimum data to be included in the Certificate of Origin are:


1. Exporter details The name and address of the Exporter.



2. First Shipment details (if known)


(a) Consignee name and address
(b) Sufficient details to identify the consignment, such as

invoice number and date and Air Way Bill, Sea Way

Bill or Bill of Lading
(c) Export Permit/Declaration



2A-1



3. Full Description of the

Goods

(d) Port of Discharge


Detailed description of the goods, including the relevant code under the Harmonized Commodity Description and
Coding System, and if applicable, product number and brand name.



4. Exporter Declaration Declaration completed by a competent representative of the Exporter that the details provided in items 1 to 3 above are true and correct, signed and dated by that representative and

annotated with the representativeís name and designation.



5. Certification by

Authorised Body


Certification completed by a competent representative of the authorised body that, based on evidence provided by the producer or manufacturer, the goods specified in the Certificate of Origin originate in the exporting Party and comply with the rules of origin, as provided in Section A
(Origin Conferment) of Chapter 3 (Rules of Origin) and
specified in the Certificate of Origin. The Certificate of
Origin must be signed and dated by the competent
representative and annotated with the representativeís name and designation.



6. Certificate Number A unique number assigned to the Certificate of Origin by the authorised body.


2A-2



ANNEX 2B: ALLOWABLE LABOUR AND OVERHEAD COSTS


Section (i): Labour Costs


For the purposes of Article 7 (Calculation of Costs ñ Allowable Expenditure on Labour) of Chapter 3 (Rules of Origin), each of the following costs, to the extent that the cost relates to labour, is allowed:


(a) the cost of wages and employee benefits;


(b) the cost of supervision and training;


(c) the cost of management of the process of manufacture;


(d) the cost of receipt and storage of materials;


(e) the cost of quality control;


(f) the cost of packing of goods into inner containers;


(g) the cost of handling and storage of goods within the place or places in which a process is performed, that is operated by the principal manufacturer in the territory of the exporting Party.


Section (ii): Overheads


  1. For the purposes of Article 8 (Calculation of Costs ñ Allowable Expenditure

on Overheads) of Chapter 3 (Rules of Origin), each of the following costs, to the

extent that the cost relates to overheads, is allowed:


(a) the cost of inspection and testing of materials and goods;


(b) the cost of insurance of the following kinds:


(i) insurance of plant, equipment and materials used in the production of the goods;


(ii) insurance of work in progress and finished goods;


(iii) liability insurance;


(iv) accident compensation insurance; and


(v) insurance against consequential loss from accident to plant and equipment;


2B-1


(c) the cost of dies, moulds, and tooling and the depreciation, maintenance and repair of plant and equipment;


(d) the cost of interest payments for plant and equipment;


(e) the cost of research, development, design and engineering;


(f) the cost of the following items in respect of real property in the territory of the exporting Party used in the manufacture of the goods:


(i) insurance;


(ii) rent and lease payments;


(iii) mortgage interest;


(iv) depreciation on buildings;


(v) maintenance and repair; and


(vi) rates and taxes;


(g) the cost of leasing of plant and equipment;


(h) the cost of energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in goods manufactured in the territory of the exporting Party;


(i) the cost of storage of goods at the place or places in which a process is performed, that is operated by the principal manufacturer in the territory of the exporting Party;


(j) the cost of royalties or licences in respect of patented machines or processes used in the manufacture of the goods or in respect of the right to manufacture the goods;


(k) the cost of subscriptions to standards institutions and industry and research associations;


(l) the cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials and safety and protective clothing and equipment;


(m) the cost of the disposal of non-recyclable waste;


(n) the cost of subsidisation of a cafeteria in the place or places in which a process is performed, that is operated by the principal manufacturer in the

territory of the exporting Party, to the extent not recovered by returns;


2B-2


(o) the cost of security in the place or places in which a process in is performed, that is operated by the principal manufacturer in the territory of the exporting Party;


(p) the cost of computer facilities allocated to the process of manufacture of the goods;


(q) the cost of contracting out part of the manufacturing process within

Australia or Singapore, including any associated transport or storage costs;


(r) the cost of employee transport;


(s) the cost of vehicle expenses;


(t) the cost of any tax in the nature of a fringe benefits tax; and


(u) the cost of transporting goods between places in the territory of the exporting Party in which one or more processes are performed by the principal manufacturer.


  1. In working out a cost for the purposes of paragraph (1), the following costs are not included:

(a) any cost or expense relating to the general expense of doing business

(including, but not limited to, any cost or expense relating to insurance or to

executive, financial, sales, advertising, marketing, accounting or legal services);


(b) the cost of telephone, mail and other means of communication;


(c) the cost of international travel expenses, including fares and accommodation;


(d) the cost of the following items in respect of real property used by persons carrying out administrative functions:


(i) insurance;


(ii) rent and lease payments;


(iii) mortgage interest;


(iv) depreciation on buildings;


(v) maintenance and repair; and


(vi) rates and taxes;


(e) the cost of conveying, insuring or shipping the goods after manufacture;


2B-3


(f) the cost of shipping containers or packing the goods into shipping containers;


(g) the cost of any royalty payment relating to a licensing agreement to distribute or sell the goods;


(h) the profit of the principal manufacturer and the profit or remuneration

of any trader, agent, broker or other person dealing in the goods after

manufacture;


(i) any other cost incurred after the completion of all processes performed by, or on behalf of, the principal manufacturer; and


(j) the cost of processing goods in the territory of a non-Party.


  1. For the purposes of paragraphs (1)(c) and (1)(f), the cost of depreciation of plant, equipment or buildings must be calculated in accordance with Generally Accepted Accounting Principles, as applied by the principal manufacturer.

2B-4


ANNEX 2C: LIST OF GOODS WHICH MUST BE SUBJECT TO THE LAST PROCESS OF MANUFACTURE WITHIN THE TERRITORY OF A PARTY1


3917.22.00

3917.23.00

3917.29.00

3917.21.10

3917.31.10

3917.32.10

3917.33.10

3917.39.10

3926.30.10

3926.90.10

4009.11.10

4009.12.10

4009.21.10

4009.22.10

4009.31.10

4009.32.10

4009.41.10

4009.42.10

4010.31.00

4010.32.00

4010.33.00

4010.34.00

4010.39.00

4011.10.00

4011.20.00

4012.11.00

4012.20.00

4015

4016.91.00

4016.93.00

4016.99.00

4101

4102

4103

4104

4105

4106

4107

4113

4114

4115

4203

4204

4205
4302
4302

4303
4304
5004
5005
5006
5007
5101
5103
5104
5105
5106
5107
5108
5109
5110
5111
5112
5113

5202
5203
5204
5205
5206
5207
5208
5209
5210
5211
5212
5306
5307
5308
5309
5310
5311
5401
5402
5403
5404

5405

5406
5407
5408
5501
5502
5503
5504
5505
5506
5507
5508
5509
5510
5511
5512
5513
5514
5515
5516
5601
5602
5603
5604
5605
5606
5607
5608
5609
5701
5702
5703
5704
5705
5801
5802
5803

5804
5805
5806
5807
5808
5809
5810

5811

5901
5902
5903
5905
5906
5907
5908
5909
5910
5911
6001
6002
6003
6004
6005
6006
6101
6102
6103
6104
6105
6106
6107
6108
6109
6110
6111
6112
6113
6114
6115
6116
6117
6201
6202
6203
6204
6205
6206
6207
6208
6209



1 The 8 digit tariff classifications in this Annex are those specified in Australiaís Customs Tariff Act

1995 as at the time of entry into force of this Agreement.


2C-1


6210

6211

6212

6213

6214

6215

6216

6217

6301

6302

6303

6304

6305

6306

6307

6308

6309

6310

6401

6402

6403

6404

6405

6406

6501

6502

6503

6504

6505

6506

6507

6812.90.30

6813.10.10

6813.90.10

7007.11.11

7007.21.11

7009.10.10

7014.00.20

7113
7114
7116
7117
7318.15.00
7320.10.00
7320.20.00
7320.90.00
7322.11.00
7326.19.00
7326.90.10
8301.20.00
8302.10.00
8302.30.00
8407.33.10
8407.34.10
8407.90.10
8408.20.10
8409.91.10
8409.99.10
8413.30.90
8415.20.00
8415.90.00
8421.23.00
8421.31.00
8421.99.00
8424.89.10
8425.42.00
8425.49.00
8424.90.90
8481.10.00
8481.30.00
8481.40.00
8482.10.10
8482.20.10
8482.40.11
8482.91.10
8482.99.10
8483.20.00

8483.30.10
8483.40.11
8483.50.11
8483.90.00
8483.10.91
8483.40.90
8483.50.90
8501.10.00
8503.00.00
8507.10.10
8507.90.10
8511.10.00
8511.30.00
8511.40.10
8511.50.10
8511.80.00
8511.90.00
8512.20.00
8512.30.00
8512.40.00
8512.90.10
8519.92.00
8519.93.00
8519.99.00
8527.21.00
8527.29.00
8536.50.93
8539.10.90
8544.30.00
8703.21.19
8703.22.19
8703.23.19
8703.24.19
8703.31.19
8703.32.19
8703.33.19
8703.90.19
8706.00.10
8706.00.91

8707.10.10
8707.90.10
8707.10.91
8708.10.10
8708.21.10
8708.40.30
8708.50.30
8708.29.91
8708.31.91
8708.93.30
8708.99.30
8708.39.91
8708.40.91
8708.50.91
8708.60.91
8708.70.91
8708.80.91
8708.91.91
8708.92.91
8708.93.91
8708.94.91
8708.99.91
9021.10.10
9021.10.20
9021.10.30
9021.10.41
9021.10.49
9026.10.20
9026.20.20
9026.80.20
9029.10.20
9029.20.10
9029.90.10
9401.20.00
9401.90.20
9404
9613.80.90



2C-2



ANNEX 2D: LIST OF GOODS SUBJECT TO 30% THRESHOLD Section (i)


8414.80

8414.90

8419.89

8419.90

8422.30

8422.40

8424.30

8467.21

8467.22

8467.29

8467.91

8467.99

8501.20

8501.31

8501.32

8501.33

8501.34

8501.53

8501.61

8501.62

8502.11

8502.12

8502.13

8502.20

8502.31

8502.39

8502.40

8504.21

8504.22

8504.23
8504.31
8504.32
8504.33
8504.34
8504.40
8504.50
8504.90
8505.11
8505.19
8506.80
8509.10
8509.20
8509.90
8511.20
8513.10
8514.10
8514.20
8514.30
8514.40
8514.90
8515.11
8515.19
8515.21
8515.31
8515.80
8515.90
8516.21
8516.29

8516.31
8516.33
8516.40
8518.10
8518.21
8518.22
8518.29
8518.30
8518.40
8518.50
8520.33
8520.90
8523.30
8524.60
8525.10
8525.30
8525.40
8526.10
8526.91
8526.92
8527.19
8527.31
8527.39
8529.10
8529.90
8535.29
8535.40
8536.41
8536.49

8539.22
8539.29
8539.31
8539.32
8539.39
8539.41
8539.49
8539.90
8540.72
8540.79
8540.89
8543.20
8543.30
8543.90
8544.49
8544.51
8545.20
8546.10
8548.10
9001.10
9006.10
9008.30
9010.90
9017.20
9017.80
9018.11
9031.10



2D-1


Section (ii)


Goods the subject of Orders, or equivalent instruments, made under the Tariff

Concession System pursuant to Part XVA of the Australian Customs Act 1901, or its

successor.


2D-2