Number: Ref: 50/2022

Subject: EU Singapore Free Trade Agreement - preferential origin

Who should read: All those involved in lodging electronic customs declarations

Related Notification: eCustoms Notification 021 2019 EU Singapore Free Trade Agreement – preferential origin

Issued by: eCustoms Helpdesk

Issue Date: 21 December 2022

1. Introduction

The EU-Singapore Free Trade Agreement (FTA) entered into force on 21 November 2019. 

On 20 December 2022, the Committee on Customs of the FTA between the EU and Singapore adopted Decision No 1/2022 amending the Origin Protocol of that FTA.  

The Decision covers the following elements:

1. From 1 January 2023, for EU exporters, the system of ‘Approved Exporters’ is replaced by the system of ‘REX Registered Exporters’.

2. From 1 January 2023, importers in Singapore have to claim the tariff preference by means of statements on origin made out by EU REX Registered Exporters, indicating their REX number and no longer by means of ‘origin declarations’ indicating an Approved Exporter authorization number. 

3. Considering that both Parties are to apply a system of registered exporters, the document on origin made out in the Parties is renamed from ‘origin declaration’ to ‘statement on origin’. 

4. The Decision provides for a transition period which ensures that Singapore customs will still accept ‘origin declarations’ made out by EU Approved Exporters until 31 March 2023.  

A claim for preferential tariff treatment by an EU exporter can be made by means of a statement on origin:  

(i) by an EU Registered Exporter in the REX system or 

(ii) by an EU exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6 000 euro.  

A claim for preferential tariff treatment can be made by means of a statement on origin by a Singapore exporter who is: 

(i) registered with the competent authority in Singapore and who has received a Unique Entity Number; and 

(ii) complying with relevant regulatory provisions in Singapore pertaining to making out of statements on origin. 

Preferential origin can be claimed if the products concerned are originating in the Union or in Singapore. The exporter shall be prepared at all times to submit, at the request of the customs authorities of the exporting Party, all supporting documents proving the originating status of the products.

A statement on origin shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the statement on origin, the text of which is: 

The exporter of the products covered by this document (customs or competent governmental authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … (2) preferential origin.

..................................................................................................................  

(3) (Place and date) 

..................................................................................................................  

(4) (Signature of the exporter, in addition the name of the person signing the statement on origin has to be indicated in clear script) 

(1) When the statement on origin is made out in the Union by a REX Registered Exporter, the REX number must be entered in this space. When the statement on origin is not made out by a REX Registered Exporter, the words in brackets shall be omitted or the space left blank. When the statement on origin is made out by an exporter in Singapore, the Unique Entity Number must be entered in this space. 

(2) Origin of products to be indicated. When the statement on origin relates to products originating in the Union, the exporter shall use the symbol ‘EU’. When the statement on origin relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the statement on origin is made out by means of the symbol ‘CM’. 

(3) These indications may be omitted if the information is contained on the document itself.  

(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.  

If the statement on origin is hand-written, it shall be written in ink in capital characters. Statements on origin shall bear the original signature of the exporter in manuscript.  

A REX Registered Exporter is not required to sign statements on origin. 

A statement on origin may exceptionally be made out after exportation (‘retrospective statement’) on condition that it is presented in the importing Party no later than two years, in the case of the Union, and one year, in the case of Singapore, after the entry of the goods into the territory. 

2. Import Declaration Codes 

To claim preferential origin upon release for free circulation in the EU the following codes need to be used: 

• DE 4/17 (Preference) in AIS should contain the code ‘300’. 

• DE 5/16 (Country of Preferential Origin code) should have ‘SG’ entered as the country of origin. 

• In DE 2/3 (Documents Produced, Certificates and Authorisations and Additional References), code N864 should be used.  

3. For queries on the content of this notification please contact:

Origin Section,

Customs Division.

Mail to: origin&quotasection@revenue.ie

Telephone: 01 738 3676