In short
In response to heightened scrutiny over nation of origin declarations amid ongoing world tariff tensions, Singapore Customs issued Round No. 06/2025 on 9 June 2025 (“Round“) to supply essential clarification on the relevant preferential and non-preferential guidelines of origin when declaring the “nation of origin” for importation into, exportation out of, and transshipments via Singapore.
Singapore Customs emphasised that the “nation of origin” of products refers back to the nation through which the products have been wholly obtained or considerably reworked into their ultimate kind. This dedication is to be made in accordance with the prevailing guidelines of origin of the nation the place the products have been produced or manufactured.
- Preferential guidelines of origin
For items supposed to be imported with preferential tariff remedy underneath any free commerce settlement (FTA), the nation of origin of the products should be decided in accordance with the particular guidelines of origin outlined within the related FTA. These guidelines differ throughout agreements and should be strictly adhered to when claiming preferential tariff remedy.
- Non-preferential guidelines of origin
The place preferential tariff remedy isn’t sought, Singapore’s non-preferential guidelines of origin apply to find out whether or not items produced or manufactured in Singapore qualify as originating from Singapore. To qualify as Singapore-origin items, the products should meet both of the next situations:
- Be wholly obtained in Singapore (i.e., wholly grown or produced completely in Singapore); or
- Have undergone substantial transformation in Singapore by assembly no less than one of many following standards:
- Manufactured in Singapore with a minimal of 25% native content material primarily based on the ex-factory value of the completed items;
- Attained a change in tariff classification on the 6-digit stage (i.e., change in tariff sub-heading); or
- Undergone a chemical response (just for merchandise underneath HS Chapters 27 to 40).
Items which have solely undergone minimal processing (e.g., packaging, labelling and easy meeting) in Singapore don’t qualify as Singapore-origin items.
For items which are wholly manufactured outdoors of Singapore or partially manufactured in Singapore however don’t meet the Singapore non-preferential guidelines of origin, the nation of origin declared must be according to the relevant guidelines of origin, within the nation of manufacture. The place the products are manufactured or processed in a couple of nation, the nation/area of origin would be the nation/area the place the final substantial manufacturing or processing was carried out primarily based on the relevant guidelines of origin within the related nation of manufacture.
For the avoidance of doubt, Singapore Customs additionally clarified that the “nation/area of origin” discipline in export declarations should not be marked as “N/A”, even when the products don’t qualify as originating in Singapore.
The readability offered by the Round is a welcome growth, particularly in gentle of the rising emphasis on correct nation of origin declaration. By making use of the foundations of origin of the international nation of manufacture for figuring out the nation of origin for foreign-made items, the rules provide sensible aid for corporations that function in Singapore primarily as a warehousing and transshipment hub, as no Singapore-specific origin evaluation can be required.
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© 2025 Baker & McKenzie. Wong & Leow. All rights reserved. Baker & McKenzie. Wong & Leow is integrated with restricted legal responsibility and is a member agency of Baker & McKenzie Worldwide, a worldwide regulation agency with member regulation corporations world wide. In accordance with the frequent terminology utilized in skilled service organizations, reference to a “principal” means an individual who’s a accomplice, or equal, in such a regulation agency. Equally, reference to an “workplace” means an workplace of any such regulation agency. This will likely qualify as “Legal professional Promoting” requiring discover in some jurisdictions. Prior outcomes don’t assure the same consequence.
In short
In response to heightened scrutiny over nation of origin declarations amid ongoing world tariff tensions, Singapore Customs issued Round No. 06/2025 on 9 June 2025 (“Round“) to supply essential clarification on the relevant preferential and non-preferential guidelines of origin when declaring the “nation of origin” for importation into, exportation out of, and transshipments via Singapore.
Singapore Customs emphasised that the “nation of origin” of products refers back to the nation through which the products have been wholly obtained or considerably reworked into their ultimate kind. This dedication is to be made in accordance with the prevailing guidelines of origin of the nation the place the products have been produced or manufactured.
- Preferential guidelines of origin
For items supposed to be imported with preferential tariff remedy underneath any free commerce settlement (FTA), the nation of origin of the products should be decided in accordance with the particular guidelines of origin outlined within the related FTA. These guidelines differ throughout agreements and should be strictly adhered to when claiming preferential tariff remedy.
- Non-preferential guidelines of origin
The place preferential tariff remedy isn’t sought, Singapore’s non-preferential guidelines of origin apply to find out whether or not items produced or manufactured in Singapore qualify as originating from Singapore. To qualify as Singapore-origin items, the products should meet both of the next situations:
- Be wholly obtained in Singapore (i.e., wholly grown or produced completely in Singapore); or
- Have undergone substantial transformation in Singapore by assembly no less than one of many following standards:
- Manufactured in Singapore with a minimal of 25% native content material primarily based on the ex-factory value of the completed items;
- Attained a change in tariff classification on the 6-digit stage (i.e., change in tariff sub-heading); or
- Undergone a chemical response (just for merchandise underneath HS Chapters 27 to 40).
Items which have solely undergone minimal processing (e.g., packaging, labelling and easy meeting) in Singapore don’t qualify as Singapore-origin items.
For items which are wholly manufactured outdoors of Singapore or partially manufactured in Singapore however don’t meet the Singapore non-preferential guidelines of origin, the nation of origin declared must be according to the relevant guidelines of origin, within the nation of manufacture. The place the products are manufactured or processed in a couple of nation, the nation/area of origin would be the nation/area the place the final substantial manufacturing or processing was carried out primarily based on the relevant guidelines of origin within the related nation of manufacture.
For the avoidance of doubt, Singapore Customs additionally clarified that the “nation/area of origin” discipline in export declarations should not be marked as “N/A”, even when the products don’t qualify as originating in Singapore.
The readability offered by the Round is a welcome growth, particularly in gentle of the rising emphasis on correct nation of origin declaration. By making use of the foundations of origin of the international nation of manufacture for figuring out the nation of origin for foreign-made items, the rules provide sensible aid for corporations that function in Singapore primarily as a warehousing and transshipment hub, as no Singapore-specific origin evaluation can be required.
* * * * *
© 2025 Baker & McKenzie. Wong & Leow. All rights reserved. Baker & McKenzie. Wong & Leow is integrated with restricted legal responsibility and is a member agency of Baker & McKenzie Worldwide, a worldwide regulation agency with member regulation corporations world wide. In accordance with the frequent terminology utilized in skilled service organizations, reference to a “principal” means an individual who’s a accomplice, or equal, in such a regulation agency. Equally, reference to an “workplace” means an workplace of any such regulation agency. This will likely qualify as “Legal professional Promoting” requiring discover in some jurisdictions. Prior outcomes don’t assure the same consequence.
