Certificates of Origin
With effect from 24 Dec 2019, Lao PDR & Myanmar will join Brunei Darussalam, Cambodia, Indonesia, Malaysia, Singapore, Thailand and Vietnam to commence live operation of the ASEAN Single Window (ASW) for the electronic exchange of Form D under the ASEAN Trade in Goods Agreement of the ASEAN Free Trade Area (ATIGA). This is an update to Circular No. 15/2017 under News & Media > Circulars.
More information on the electronic transmission of Form D via the ASW can be found under “Electronic Exchange of Form D via the ASEAN Single Window (ASW)”.
A Certificate of Origin (CO) helps to attest the origin of goods. There are two types of COs, namely ordinary COs and preferential COs.
With effect from 1 May 2020, China has implemented full electronic transmission of Preferential Certificate of Origin (PCO) for acceptance on goods from Singapore under the Electronic Origin Data Exchange System (EODES). To assist your customers in China to enjoy a seamless clearance of the goods, exporters and their appointed declaring agents/freight forwarders are encouraged to leverage on the International Connectivity Preferential Certificate of Origin (IC PCO) service on Networked Trade Platform (NTP). More information on how you could sign up for the IC PCO service can be found in Notice 18/2019 under News and Media > Notices.
For more information on EODES, you may wish to download the handbook.
What is an ordinary Certificate of Origin?
An ordinary CO, also known as a non-preferential CO, is a trade document that helps to identify the origin of the good.
You may refer to this handbook for more information on the rules of origin for ordinary COs.
What is a preferential Certificate of Origin?
A preferential CO allows your buyer to pay lower or no customs duty when you export your goods under a Free Trade Agreement or Schemes of Preferences. To check whether the goods are covered under the Free Trade Agreement or Schemes of Preferences and the preferential tariffs, you may refer to Enterprise Singapore’s Tariff Finder Tool to assist you.
These handbooks provide more information on the rules of origin for preferential COs issued under Free Trade Agreements and Schemes of Preferences:
You may use the FTA Cost Statement Calculator for a preliminary assessment of the qualifying value content and/or Change in Tariff Classification status of your manufactured good under a specific Free Trade Agreement, after you have identified the applicable origin criterion(a) for the good under the Agreement.
Who can issue Certificate of Origin?
Ordinary COs are issued by Singapore Customs or any of the following authorised organisations:
These authorised organisations issue ordinary COs for locally manufactured or processed goods, and goods from other countries which are re-exported from Singapore. However, they do not issue ordinary COs for the export of Singapore-origin textiles and textile goods to the United States of America.
Preferential COs are issued only by Singapore Customs.
How to apply for ordinary or preferential Certificate of Origin for locally manufactured goods with Singapore Customs?
Step 1: Register your Manufacturing Premises
Register using the manufacturer’s application form.
Singapore Customs will arrange to visit your factory to verify the production processes for the goods specified in your application to ensure that they meet the requirements. Financial and operation records may also be inspected as part of this visit.
The manufacturer’s registration will be valid for 2 years from the date of your successful registration.
(You may skip this step if you are already registered with us as a manufacturer for the specific goods.)
Step 2: Submit the Manufacturing Cost Statement
After registration, submit the manufacturing cost statement to Singapore Customs for verification that the goods in question meet the origin criteria under the respective Free Trade Agreements and Schemes.
The submission should be made using the latest Manufacturing Cost Statement. The cost statement will be valid for 1 year from the date of the manufacturing cost statement.
The typical processing time for a Manufacturing Cost Statement is 7 working days upon receipt of the submission provided the submission is complete and accurate.
Step 3: Apply for Certificate of Origin via TradeNet
Apply for a CO with export permit under the respective Free Trade Agreements or Schemes via TradeNet.
You may refer to this handbook for more information on how to apply for a CO and export permit via TradeNet.
Step 4: Collect the Certificate of Origin
The CO must be collected within 1 month from its approval date. The exporter may authorise a person to collect the CO on their behalf.
The authorised person is required to produce the Letter of Authorisation issued by the exporter for verification during collection:
Note: Effective, 1 Apr 2016, all Letters of Authorisation for collection of CO must be issued by the exporter unless a blanket appointment letter is provided to an entity to collect the CO on their behalf. In such cases, this letter from the exporter and the Letter of Authorisation from the appointed entity must be provided during each CO collection.
Please ensure that the information on the CO is accurate and tick the relevant check boxes before signing on the CO and dispatching it to your overseas customer.
Explanation on the check boxes are found on the overleaf notes of the CO.
How to apply for back-to-back preferential Certificate of Origin with Singapore Customs?
The back-to-back preferential CO is issued by Singapore Customs for the re-export of goods based on the preferential CO issued by the first exporting party. The goods must be imported into Singapore and meet the conditions for it to be issued.
In general, the re-export may be eligible for a back-to-back preferential CO issued under a specific Free Trade Agreement (FTA), under the following conditions:
The FTA Contains a back-to-back preferential CO provision;
The first exporting country, Singapore, and the final importing country are Parties to the same FTA;
The goods are imported into Singapore from the first exporting country and re-exported from Singapore to the final importing country;
The import of the goods into Singapore is covered by a preferential CO issued by the issuing authority in the first exporting country;
The goods do not undergo any further processing in Singapore; and
The goods fulfill the relevant requirements in the Operational Certification Procedures of the FTA.
Please refer to the legal text of the respective Free Trade Agreements for the eligibility requirements for back-to-back preferential CO application.
||Back-to-Back Preferential CO
||Back-to-Back AFTA ATIGA Form D
||Back-to-Back ACFTA Form E (also known as Movement Certificate)
||Back-to-Back AKFTA Form AK
||Back-to-Back AJCEP Form AJ
||Back-to-Back AIFTA Form AI
||Back-to-Back AANZFTA Form AANZ
||Back-to-Back AHKFTA Form AHK
The required supporting documents include:
Original preferential CO of the first exporting party
Working sheet for partial consignments
Import permit (required only for application of Certificate Types 20, 28 and 32)
You can attach the supporting documents with the export permit and preferential CO application via TradeNet.
For back-to-back Form Ds, you may refer to an e-ATIGA Form D issued by the first exporting party instead of providing the hardcopy Form D, if:
The goods originate from Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Thailand and Vietnam; and
The e-ATIGA Form D from the ASEAN Member States has been successfully received.
You may refer to Electronic Exchange of Form D via the ASEAN Single Window for more information.
How to renew the validity of expired manufacturing cost statements?
You can renew the manufacturing cost statements by submitting a letter of undertaking via e-filing.
The letter would declare the goods of all models still qualify at the prevailing origin criterion(a) under the respective Free Trade Agreements or Schemes previously approved.
How to cancel a Certificate of Origin?
A CO that is not utilised shall be returned to Singapore Customs with a cover letter stating the request for cancellation. You may send it to:
Tariffs and Trade Services Branch (Rules of Origin Unit)
55 Newton Road #06-01
How to amend a Certificate of Origin?
You may amend a CO electronically via TradeNet if:
The CO is applied together with an export permit at the time of application;
The export permit is still valid; and
The field which you wish to amend in the CO is an amendable field in the export permit
If the amendment is made after the CO has been generated for printing, all previously issued COs under the export permit will be considered null and void and must be returned to Singapore Customs for cancellation. A new CO number will be issued and the CO can be collected 2 working hours after approval.
Electronic Exchange of Form D via the ASEAN Single Window (ASW)
The ASEAN Single Window (ASW) is an environment that connects and integrates the National Single Windows (NSWs) of ASEAN Member States (AMS), thereby allowing the electronic exchange of data between the AMS.
You may apply for e-Form under ATIGA if you are exporting to:
- Brunei Darussalam
- Lao PDR;
- Thailand; and
Under the live operation of the ASW, a Form D under the ASEAN Trade in Goods Agreement (ATIGA) electronically transmitted (e-ATIGA Form D) from Singapore to any of the above-mentioned AMS for an import will also enjoy preferential tariff treatment. No other Certificates of Origin can currently be transmitted via the ASW.
To transmit an e-ATIGA Form D, the exporter must first be registered with Singapore Customs to access to TradeNet. There is no change to the Form D application procedures in TradeNet. However, the applicant must access the approved Form D in the TradeNet Backend thereafter to authorise and trigger the transmission of the e-ATIGA Form D to the importing country via the ASW.
To register, please fill in the application form to register for the ASW here.
You may also find an infographic of the process here.
Errors and Offences
Companies may be penalised under the Regulation of Imports and Exports Act (RIEA) if they do not comply with requirements relating to rules of origin.
Examples of common offences
Making a false declaration
- Deliberate false declaration of country of origin
- Declaring non-Singapore origin materials from local suppliers as Singapore-origin
Incorrect trade descriptions
- Affixing false labels of origin on textile goods
Failure to retain documents for the minimum retention period
- Retaining supporting documents for preferential tariffs claimed under the US-Singapore Free Trade Agreement for 3 years instead of the minimum 5 years
For minor offences under the RIEA, Singapore Customs may offer to compound the offences for a sum not exceeding S$5,000 per offence. Offenders may be prosecuted if the offence committed is of a fraudulent or serious nature.
Penalties upon conviction for key offences
||Penalty Upon Conviction
|Making a false declaration
(Section 28(1)(a) of the RIEA)
|A fine not exceeding S$10,000 or imprisonment for a term not exceeding 2 years or both.
|Incorrect trade descriptions
(Section 28A(1)(a) of the RIEA)
Failure to comply with requirements of the Director-General for the issue of preferential CO
(Regulation 24B(4) of the RIER)
A fine not exceeding S$100,000 or 3 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 2 years or to both.
Second or subsequent conviction:
A fine not exceeding S$200,000 or 4 times the value of the goods in respect of which the offence was committed, whichever is greater, or imprisonment for a term not exceeding 3 years or to both.
You may view more information on the prescribed offences and penalties under the RIEA and RIER.
You are accountable as an exporter or declaring agent for the export of goods and compliance with the Rules of Origin requirements. You are encouraged to observe the following Dos and Don’ts to improve your compliance with regulatory requirements: