SINGAPORE
CUSTOMS
We Make Tr ade Eas y, Fai r & Sec ur e
55 Newton Road #07-01, Revenue House, Singapore 307987 Tel: (65) 6355-2000 Fax: (65) 6337-6361
E-mail: customs_roo@[Link] Website: [Link]
Circular No: 07/2014
3 Apr 2014
To Traders and Declaring Agents
Dear Sir/Madam
OPERATIONAL PROCEDURES FOR IMPORTS FROM THE SEPARATE
CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU UNDER
THE AGREEMENT BETWEEN SINGAPORE AND THE SEPARATE CUSTOMS
TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU ON ECONOMIC
PARTNERSHIP (ASTEP)
The ASTEP will be implemented on 19 Apr 2014. This circular outlines the
procedures for the claiming of preferential tariff treatment for originating goods from
the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (Chinese
Taipei) under the ASTEP.
Preferential Tariff Rates for Imports
2 With effect from 19 Apr 2014, the customs duty for the import of stout/porter,
beer including ale, medicated samsu or other samsu (under the HS codes
22030010, 22030090, 22089010, 22089020, 22089030 and 22089040) originating
from Chinese Taipei will be zero-rated. However, excise duty on these items will still
be applicable at their respective rates.
Procedures for Claiming Preferential Tariff Treatment
3 An importer may claim for preferential tariff treatment using a Declaration of
Origin completed and signed by the exporter or producer, certifying that a good
qualifies as an originating good. The Declaration of Origin is to be in the template
set out in Annex A. If the Declaration of Origin is available at the time of the
importation of the goods, the importer can make a claim for preferential tariff
treatment when declaring the Customs permits. However, if the customs value of
the goods, based on Cost, Insurance and Freight (named port of destination) - CIF
Incoterms, does not exceed US$1,000.00, the requirement for a Declaration of
Origin will be waived.
Documentation Procedures
4 An importer who wishes to claim preferential tariff treatment for his goods is
required to specify his intention to do so in the TradeNet
declaration for his In-
55 Newton Road #07-01, Revenue House, Singapore 307987 Tel: (65) 6355-2000 Fax: (65) 6337-6361
E-mail: customs_roo@[Link] Website: [Link]
Payment permit by leaving the Customs Duty Rate field as blank and indicating
PRF in the Preferential Indictor field. He is required to still declare the excise
duty rate of the goods accordingly in the permit declaration.
Where Declaration of Origin is available at time of Importation
5 In the case where the Declaration of Origin is available at the time of
importation, the importer is to submit the Declaration of Origin, duly-declared In-
Payment Permit, commercial invoice and bill of lading (B/L) to Singapore Customs,
Tariffs and Trade Services Branch at Level 7, Revenue House, 55 Newton Road
Singapore 307987, within one week of the release of the goods from the Customs
checkpoint for our verification. If the Declaration of Origin is not submitted to us
within the stipulated period, we will proceed with duty recovery.
Where Declaration of Origin is not available at time of Importation
6 If a Declaration of Origin is not available at the time of importation but the
importer wishes to make a claim for preferential tariff treatment when he
subsequently obtains the Declaration of Origin, he is required to state his intent to do
so in the Remarks column of the TradeNet
declaration for his In-Payment permit,
and make a full payment of the customs duty for the goods (pending his receipt of
the Declaration of Origin). In the declaration, the importer is to declare the customs
duty in the Customs Duty Rate field accordingly and leave the Preference Indicator
field blank. The importer must apply for a refund of the excess duties paid with the
necessary supporting documents, which include a valid Declaration of Origin, within
one year from the date of importation.
Goods bonded in Licensed Warehouse
7 For goods bonded in a Licensed Warehouse (LW), the importer is required to
furnish the Declaration of Origin and other relevant documents to Singapore
Customs, Tariffs and Trade Services Branch at Level 7, Revenue House, 55
Newton Road Singapore 307987 within the validity (1 year) of the Declaration of
Origin and before the release of the goods from the LW for our verification. Only
when the preferential tariff treatment is granted by us, can the importer then declare
an In-Payment Permit at preferential tariff rate (i.e. with the Customs Duty Rate
field left blank and PRF indicated in the Preferential Indicator field) for the
subsequent release of the goods.
Rules of Origin for Exports to Chinese Taipei and other Details
8 Information on the Rules of Origin for exports to Chinese Taipei under the
ASTEP can be found in a separate circular (No. 06/2014) dated 3 Apr 2014. Both
circulars can be downloaded at [Link]
9 For other details on the ASTEP, please refer to IE Singapores website at
[Link]
55 Newton Road #07-01, Revenue House, Singapore 307987 Tel: (65) 6355-2000 Fax: (65) 6337-6361
E-mail: customs_roo@[Link] Website: [Link]
Enquiries
10 If you need further clarification on the contents of this circular, you may send
your enquiries to customs_roo@[Link].
Yours faithfully
Goh Yeow Meng
Head Tariffs & Trade Services
for Director-General of Customs
Singapore Customs
(This is a computer-generated circular. No signature is required.)
55 Newton Road #07-01, Revenue House, Singapore 307987 Tel: (65) 6355-2000 Fax: (65) 6337-6361
E-mail: customs_roo@[Link] Website: [Link]
Annex A
TEMPLATE FOR DECLARATION OF ORIGIN
DECLARATION OF ORIGIN
Agreement between Singapore and the Separate Customs Territory of Taiwan, Penghu,
Kinmen and Matsu (Chinese Taipei) on Economic Partnership (ASTEP)
1. Name of Exporter:
Address:
2. Name of Consignee:
Address:
3. Producer name: (Optional field & to be filled only if known)
4. Description of Goods 5. HS Tariff
Classification
6. Number &
Date of Invoice
7. I hereby declare that the goods enumerated on this invoice are originating from the
territory of Singapore / Chinese Taipei and they comply with the origin requirements
specified for those goods in the ASTEP.
The information on this document is true and accurate and I assume the responsibility for
providing such representations. I understand that I am liable for any false statements or
material omissions made on or in connection with this document.
I agree to maintain and present upon request, documentation necessary to support this
declaration of origin, and to inform, in writing, all persons to whom the declaration of origin
was given of any changes that could affect the accuracy or validity of this certification.
8. Name, Designation, Date and Signature:
55 Newton Road #07-01, Revenue House, Singapore 307987 Tel: (65) 6355-2000 Fax: (65) 6337-6361
E-mail: customs_roo@[Link] Website: [Link]
INSTRUCTIONS FOR FILLING THE DECLARATION OF ORIGIN
The Declaration of Origin shall be completed by the exporter of the goods legibly in
English. Annexes may be attached if the spaces provided are insufficient.
Field 1 Indicate legal name, address of the exporter.
Field 2 Indicate legal name, address of the importer.
Field 3 Indicate legal name, address of the producer, if known.
Field 4 Provide a full description of each good. The description shall be sufficiently
detailed to relate it to the description of the good contained in the invoice, as
well as with the description that corresponds to it in the Harmonized System
(HS).
Field 5 For each good described in Field 4, identify the six digits corresponding to the
HS tariff classification of the importing authority.
Field 6 For each good described in Field 4, identify the number and date of invoice. The
invoice number should not be post-dated.
Field 7 Declaration of origin as applicable:
a. For exports from Singapore, please declare Singapore;
b. For exports from Chinese Taipei, please declare Chinese Taipei.
Field 8 This field must be completed, signed and dated by the exporter or producer. The
date must be the date the Declaration of Origin was completed and signed.
