Application for Customs Ruling on Origin Determination of Goods

If you import alcoholic beverages such as stout, porter, beer (including ale), medicated samsu and other samsu into Singapore under Singapore’s Free Trade Agreements (FTAs), you may apply for a Customs ruling to confirm whether your goods qualify as originating. This page explains who can apply, how to submit an application, the fees, processing time, and the validity period of the ruling.

Who Can Apply?

You can apply if:

• you are an importer in Singapore, and

• you import any of the following products from Singapore’s FTA partners:

  • Stout/Porter

  • Beer (including ale)

  • Medicated samsu

  • Other samsu

How to Apply?

Submit the Application for Customs Ruling on Origin Determination of Goods together with the following supporting documents:

• Product catalogue or brochure

• Product specification or data sheet

• Manufacturing process

  • Documents from the manufacturer or supplier that show how the product meets the originating criteria
    

Contact details for submission and enquiries are provided in the application form.

How Much Does It Cost to Apply?

A fee of S$75 (inclusive of GST) will be charged for each application.

• You will receive a billing notification after Singapore Customs has received your completed application form and all required supporting documents.

• The billing notification will include your bill reference number.

• Payment must be made upon receipt of this billing notification.

The fee is non-refundable, even if:

• The application is not proceeded with.

• The application is returned without action due to insufficient information.

• The application is withdrawn by the applicant.

You may refer to the Singapore Customs website for available payment methods.

How Long Is The Process?

Singapore Customs will assess whether your product qualifies as originating.

You will receive a letter stating:

• Applicant and/or company name and address

• Product name and description

• Singapore Customs’ assessment of the product’s originating status

The origin determination process may take up to 30 days, depending on:

• The complexity of the product, and

• The completeness of the information provided.

Validity of the Customs Ruling

A Customs ruling is:

• Valid at the time of issuance, based on the Customs Act and its subsidiary legislation in force at that time, and

• No longer valid

  • 3 years after the date of issuance, or

  • from the date a relevant provision in the Customs Act (or related subsidiary legislation) is repealed or amended in a way that affects how that provision applies to the ruling, whichever comes first.

The ruling may also be withdrawn or rescinded on the grounds stated in paragraph 7(9) of the Schedule to the Customs Act.

Appealing a Customs Ruling

If you disagree with a ruling, you may appeal for a review.

• Submit your appeal within 10 working days from the date of the ruling

• Clearly state your grounds of appeal

• Attach all supporting documents to substantiate your appeal

Singapore Customs will review your appeal and inform you of the outcome via email.