Certificates 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.

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.

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

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 and 28)

You can fax the supporting documents to 6337 6361 or attach them as softcopies with the export permit and preferential CO application via TradeNet.

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 or manual submission.

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.

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: