Singapore Customs mandates accurate declaration of “Country/Region of Origin” in permit applications, detailing origin criteria under trade agreements and non-preferential rules, with penalties for non-compliance.

Singapore Customs issued Circular No: 06/2025 (“Circular No. 6“) on 9 June 2025, requiring traders and declaring agents (“DAs”) to accurately declare the “Country/Region of Origin” in import, export, and transhipment permit applications (“Permit Applications”).

This directive clarifies the criteria for goods qualifying as Singapore-originating for both preferential tariff treatment under Free Trade Agreements (“FTAs”) and non-preferential cases.

Singapore Customs and the Ministry of Trade and Industry jointly released a statement emphasising the importance of compliance with customs regulations and rules of origin, warning that enforcement actions will be taken against non-compliance.

Circular No. 6 mandates that the “Country/Region of Origin” declared must reflect the country or region where goods were wholly obtained or substantially transformed according to the prevailing rules of origin of that jurisdiction. Traders and DAs are advised to consult the specific rules of origin applicable in each country or region before submitting Permit Applications, as these rules vary.

For goods to be declared as Singapore-originating:

  • Under FTAs for preferential tariff treatment, goods must meet the origin criteria detailed in the relevant agreement.
  • For non-preferential treatment, goods must be either wholly grown or produced in Singapore, or substantially transformed there by meeting one of the following criteria:
    1. Manufactured in Singapore with at least 25% Local Content based on the ex-factory price.
    2. Attaining a change in tariff classification at the six-digit level.
    3. Undergoing a chemical reaction.

Additional guidance includes:

  • Goods subjected only to minimal processing in Singapore do not qualify as Singapore-originating.
  • Transhipment of goods manufactured in other countries through Singapore does not permit declaring Singapore as the country of origin.
  • The “Country/Region of Origin” field in Permit Applications is mandatory and cannot be marked ‘N/A,’ even if preferential tariff treatment is not sought.
  • For goods processed in multiple countries, origin should be determined based on the “substantial transformation” criterion, which involves value added, tariff classification changes, or specific manufacturing operations.