Certificates of Origin


Cambodia will join the live implementation of the ASEAN Single Window (ASW) to exchange Form Ds electronically on 1 Jul 2019.

A Certificate of Origin (CO) helps to attest the origin of goods. There are two types of COs, namely ordinary COs and preferential COs.

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?

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 Certificate 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.

Certificate Type Back-to-Back Preferential CO
17 Back-to-Back AFTA ATIGA Form D
20 Back-to-Back ACFTA Form E (also known as Movement Certificate)
22 Back-to-Back AKFTA Form AK
26 Back-to-Back AJCEP Form AJ
28 Back-to-Back AIFTA Form AI
30 Back-to-Back AANZFTA Form AANZ
32  Back-to-Back AHKFTA Form AHK

The required supporting documents include:

  • Original preferential CO of the first exporting party
  • Exporter’s invoice
  • 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, Indonesia, Malaysia, 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)
Singapore Customs
55 Newton Road #07- 01
Revenue House
Singapore 307987

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;
  • Cambodia (from 1 Jul 2019);
  • Indonesia;
  • Malaysia;
  • Thailand; and 
  • Vietnam, 

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. 

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.

Best Practices

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: