Certificates of Origin can be broadly classified into two types, namely Ordinary Certificate of Origin and Preferential Certificate of Origin.
An Ordinary Certificate of Origin is a document that can be used to satisfy your buyers that the products exported are wholly obtained, produced or manufactured in Singapore, depending on the Rules of Origin.
Beside Singapore Customs there are 6 Authorised Organisations (AOs) to issue Ordinary COs. The AOs are as follows:
These organisations issue the Certificates not only for locally manufactured or processed products, but also for products from other countries which are re-exported from Singapore. However, they do not issue the Ordinary CO for the export of Singapore-origin textiles and textile products to EU and the USA.
A Preferential Certificate of Origin is a document that can help improve the competitive edge of your exports by enabling your buyers to claim preferential tariff treatment when importing your products under one of the Free Trade Agreements or Schemes of Preferences.
Free Trade Agreements
The Ministry of Trade & Industry has negotiated and concluded several Free Trade Agreements with various countries. These Agreements are either bilateral agreements, e.g. Singapore and Korea, or multi-lateral, e.g. ASEAN (where Singapore is a member) and China. Information on the Free Trade Agreements Singapore has signed and in the process negotiations can be found at IE Singapore’s FTA website, http://www.fta.gov.sg.
Schemes of Preferences
When exporting a locally manufactured product into the importing country, the product is subjected to import tariffs. To encourage the economic growth of various countries in the world, countries participate in various Schemes of Preferences which grants participating countries' exports lower import tariffs when imported into countries offering the scheme. Countries also sign Free Trade Agreements with each other to encourage economic growth through investments and increased trade flow between them through lowering of import tariffs.
More information on the type of Schemes of Preferences are available here
Certification of Origin
Depending on the regulatory authority of the importing country, the certification of origin for a product can be made in the form of self-certification by the importer/exporter on the products' commercial invoice or by an official letter by the importer/exporter. The certification of origin can also be made through the application of a Certificate of Origin with the authorised authority in the exporting country. The application procedures with Singapore Customs can be found below.
Exporters must check the certification arrangements required in the various Schemes of Preference and Free Trade Arrangements and make the appropriate mode of origin certification for their exports.
In determining whether a product is of Singapore origin, an Ordinary Certificate of Origin or a Preferential Certificate of Origin can be issued if they meet the relevant criteria of being locally manufactured under the various Schemes of Preference and Free Trade Agreement. This criterion is known as the Rules of Origin.
To qualify a Singapore product for as wholly obtained, produced for Singapore for an Ordinary or Preferential Certificate of Origin, it must be either:
- wholly obtained in Singapore, ie, wholly grown in Singapore or produced in Singapore without any imported materials as stipulated here ( DOC 20kb ) or in the relevant Free Trade Agreement; or
- manufactured in Singapore from materials and parts, which are either wholly or partly imported, according to the appropriate rules of origin and must not be made through a simple or minimal operations as stipulated here ( DOC 21kb ) or in the relevant Free Trade Agreement.
Depending on the Free Trade Agreement or preferential scheme, for manufactured product, the rule of origin is by both or either one of the following criteria:
- The process criterion
Under the process criterion, the imported materials must have undergone substantial transformation. This result in the final product qualifying to be classified under a different tariff classification, as distinct from those classified for the imported materials. There are, however, certain exceptions to this rule.
- The value-added or percentage criterion
For this criterion, the origin is determined by the percentage of either the imported materials or the local materials plus the direct processing cost in relation to the ex-factory cost or ex-factory price of the product.
The following guides provides a quick overview of the various Rules of Origin that
Singapore exporters need to meet in order to qualify for an Ordinary CO and a
Preferential CO under the various Schemes of Preference and Free Trade Agreements
a) Ordinary CO and other Schemes (eg. GSP, GSTP) (DOC 93kb)
b) Regional Free Trade Agreements (DOC 100kb)
c) Bilateral Free Trade Agreements (DOC 100kb)
Other Related Information on Rules of Origin
Under the Singapore-Australia Free Trade Agreement, raw materials which cannot be manufactured in either Singapore or Australia, and are imported, can be considered as a local raw material under the DMRM scheme. The latest list of products approved under DMRM can be downloaded here ( DOC 26kb ).
The application for the DMRM can be downloaded here ( DOC 76kb ). Explanatory notes are downloadable here ( DOC 36kb ).
Singapore Customs issues Ordinary COs and is the authorised agency to issue Preferential COs under Schemes of Preferences and Free Trade Agreements. To apply for a CO with Customs, the procedure is as such:
The application can be made through the Manufacturer's Application Form ( DOC 344kb ).
A Customs officer will arrange to inspect the factory to see that it has the machinery and manpower to manufacture the product and that it keeps proper books and records of its operations.
Upon successful application, the manufacturer will receive a letter of approval from Singapore Customs together with a registration number.
Companies granted pioneer status by the Economic Development Board may be exempted from having their factory inspected if their applications are supported by documentary evidence of their pioneer status.
Upon successful factory registration, the manufacturer can proceed to submit the manufacturing cost statement of their product to Customs for verification that the goods in question meet the necessary rules of origin. The submission should be made in the respective formats for the application of a CO under the various Schemes of Preferences and Free Trade Agreements.
- AFTA - ATIGA Form D ( DOC 71kb )
- Commonwealth Preference (CPC) Scheme of Mauritius ( DOC 72kb )
- Commonwealth Preference Scheme (Other than Mauritius) ( DOC 74kb )
- Free Trade Agreement (FTA) with Australia (SAFTA) ( DOC 54kb )
- FTA with ASEAN-Australia New Zealand (AANZFTA) ( DOC 82kb )
- FTA with ASEAN-China (ACFTA) ( DOC 80kb )
- FTA with ASEAN-India (AIFTA) ( DOC 80kb )
- FTA with ASEAN-Japan (AJCEP) ( DOC 80kb )
- FTA with ASEAN-Korea (AKFTA) ( DOC 76kb )
- FTA with China (CSFTA) ( DOC 76kb )
- FTA with India (CECA) ( DOC 79kb )
- FTA with Japan (JSEPA) ( DOC 94kb )
- FTA with Jordan ( DOC 96kb )
- FTA with Peru ( DOC 96kb )
- FTA with South Korea ( DOC 96kb )
- FTA with US - Garment Exports under TPL ( DOC 59kb )
- FTA with US - Garment Exports for Originating Goods ( DOC 61kb )
- Generalized System of Preferences (GSP) Scheme of Canada ( DOC 78kb )
- GSP Scheme of EU ( DOC 83kb )
- GSP Scheme of EU (Substantial Transformation Statement) ( DOC 59kb )
- GSP Scheme of Russia ( DOC 77kb )
- Global Systems of Trade Preferences (GSTP) ( DOC 78kb )
- Ordinary (Non-preferential) Certificate of Origin Scheme ( DOC 77kb )
Upon successful verification of the Manufacturing Cost Statement by Customs, the statement is valid for one year. The manufacturer is authorised to apply for a CO for his export under the respective Schemes of Preference or Free Trade Agreement his product qualified for through the TradeNet® System.
The approved CO can be collected from the CrimsonLogic Service Bureau, 133 New Bridge Road, #19-01/02 Chinatown Point Singapore 059413 (Tel: 6339 0798). For applications approved by our Airport Outpost, please collect the CO from SAAA, Room 107, Ground Floor, SATS Airfreight Terminal 3, Core H, Changi Airfreight Centre. The CO can be collected between 2 to 4 working hours upon approval of its application.
The declarant or his representative must present a copy of the Letter of Authorisation and the exporter's invoice for each CO. Upon receipt of the CO, the accuracy of the CO should be checked and the authorised signatory of the exporter must duly sign the appropriate box of the CO. Unsigned COs will not be accepted by the overseas Customs authority.
A specimen of the Letter of Authorisation is found here ( DOC 35kb )and the specimen letter for applications approved by our Airport Outpost can be found here ( DOC 35kb ).
Note: Information kit for manufacturers applying for Preferential CO available for
download here ( DOC 45kb)
A more detailed procedure guide is available for download here ( DOC 55kb ).
Back-to-Back Application of Certificate of Origin
Back-to-Back preferential Certificate of Origin (CO) is applicable for Preferential CO under the Generalized System of Preference (GSP) administered by some GSP donor countries, Asean Trade in Goods Agreement for the Asean Free Trade Area (AFTA) and some Asean-plus FTA agreements. Please refer to the legal text of each FTA Agreements (http://www.fta.gov.sg/sg_fta.asp) for the specific details of its Back-to-Back CO applications.
Back-to-Back preferential Certificate of Origin (CO) means a preferential Certificate of Origin issued by Singapore Customs for the exports of goods, based on the Certificate of Origin issued by the first exporting Party. Applications for Back-to-Back CO are submitted through TradeNet®. The exporter must complete the application for each consignment and fax the required supporting documents as indicated in the Guidelines of Supporting Documents required to apply for the Back-to-Back Certificate of Origin (DOC).
All Certificate applications should be made through TradeNet®. However, in exceptional cases where the Certificates cannot be applied through TradeNet®, the exporter must complete the required documents as indicated in List of Required Documents ( DOC 26kb ) for every consignment of products when making a manual application.
Details on how to complete the Certificates can be found in the "Guide to Completing the COs" ( DOC 796kb ).
An exporter who is not the manufacturer of the goods may still apply for an Ordinary or Preferential CO provided that the exporter has obtained the necessary documentary evidence from the manufacturer to prove that the goods satisfy the Rules of Origin for the CO that the exporter wishes to apply for. The exporter will indicate the manufacturer's name, contact person and number in the Trader's Remark field in his/her TradeNet® application.
Amendments on a Certificate of Origin must be endorsed by the Singapore Customs. The trader must inform Singapore Customs in writing within 2 weeks from the date of approval of any such amendments. If the consignment is not exported within a month from the date of approval, the documents are to be returned to Singapore Customs for cancellation.
If the Certificate of Origin sent to the exporter's buyer is lost, stolen or destroyed, he can apply for a certified true copy from the Singapore Customs. The following documents must be submitted with the written request:
- 3 copies of Certificate of Origin (At the point of submission, a processing fee of $4 is payable via NETS, cash card or credit card)
- 1 copy of Duplicate copy of approved Certificate of Origin
To renew an approved Cost Statement, the manufacturer can submit a fresh Manufacturing Cost Statement for verification by Singapore Customs or he may submit a Letter of Undertaking (LU) ( DOC 41kb ), declaring that the product for all models still qualify at the prevailing origin criteria of the relevant tariff preferential/non-preferential Scheme which was previously approved. The application can also be made via the E-services portal.
Under the GSP and most Free Trade Agreements, preferential treatment can be claimed if the product sent from Singapore for exhibition in any of the GSP donor countries, ASEAN country or FTA partner countries is sold after the exhibition in that country.
This is on the condition that the appropriate Customs authority is satisfied that:
- the product has met the Rules of Origin under the appropriate scheme or FTA;
- the product was consigned by a Singapore manufacturer to that country where the exhibition was held and exhibited it at the specified destination;
- the product was sold during or immediately after the exhibition to the buyer in that country to which it was sent for exhibition;
- the product has not been used for any purpose other than for demonstration or exhibition.
The usual application procedure for the preferential CO applies. The exporter will have to indicate the name and address of the exhibitor on the form.
Documents relating to the production and shipment of exports accompanied by any of the Certificates described in this guide should be kept for the stated period of time for post-verification by the Singapore Customs or by the overseas Customs' authorities.
| AIFTA, GSP, CPC, CECA and Ordinary CO |
At least 2-year period. In the case of GSP Form As for shipments made under the EU GSP scheme, the said documents for exports must be kept for at least three years.
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AANZFTA, ACFTA, AJCEP, AKFTA, AFTA, CSFTA, FTAs with EFTA States, Japan, Jordan and Trans-Pacific SEP with Brunei New Zealand and Panama
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At least 3 years |
| FTA with New Zealand |
At least 4 years
|
| FTAs with Australia, US and Korea |
At least 5 years |
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Singapore Customs issue the Certificate of Free Sale (CFS) for exports of goods which are sold locally. For products not sold locally, the CFS application may be approved on a case-by-case basis. In this regard, a different application Form will be used. The Form is obtainable from Tariffs and Trade Services Branch. Application procedures can be found in the application form found here ( DOC 883kb ).
Singapore Customs issues a Certificate of Non-Manipulation to goods transshipped through Singapore, between the goods origin and destination, which serves as a document to indicate that the goods were not manipulated in any way. Conditions relating to the certificate can be found in the application form found here DOC 872kb ).
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