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 “Submitting a Form D via the ASEAN Single Window (ASW)” a the bottom of the page.
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?
A Certificate of Origin (CO) helps to attest the origin of goods. There are two types of COs, namely ordinary COs and preferential COs. 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 (PCO)?
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 an Ordinary Certificate of Origin (OCO)?
Ordinary COs are issued by Singapore Customs or any of the following authorised organisations:
Apart from Singapore Customs, these authorised organisations do also 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.
All Preferential COs are issued only by Singapore Customs.
For more information on:
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:
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
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.