What is an ordinary Certificate of Origin? - Singapore Customs

A Certificate of Origin (CO) helps to attest the origin of goods. There are two types of COs, namely ordinary COs and preferential COs. ASingaporeGovernmentAgencyWebsite  Howtoidentify Officialwebsitelinksendwith.gov.sg Governmentagenciescommunicatevia .gov.sg websites(e.g.go.gov.sg/open). Trustedwebsites SecurewebsitesuseHTTPS Lookfora lock() orhttps://asanaddedprecaution.Sharesensitiveinformationonlyonofficial,securewebsites. 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ACertificateofOrigin(CO)helpstoattesttheoriginofgoods.TherearetwotypesofCOs,namelyordinaryCOsandpreferentialCOs.AnordinaryCO,alsoknownasanon-preferentialCO,isatradedocumentthathelpstoidentifytheoriginofthegood. YoumayrefertothishandbookformoreinformationontherulesoforiginforordinaryCOs. WhatisapreferentialCertificateofOrigin(PCO)? ApreferentialCOallowsyourbuyertopaylowerornocustomsdutywhenyouexportyourgoodsunderaFreeTradeAgreementorSchemesofPreferences.TocheckwhetherthegoodsarecoveredundertheFreeTradeAgreementorSchemesofPreferencesandthepreferentialtariffs,youmayrefertoEnterpriseSingapore’sTariffFinderTooltoassistyou. ThesehandbooksprovidemoreinformationontherulesoforiginforpreferentialCOsissuedunderFreeTradeAgreementsandSchemesofPreferences: HandbookonrulesoforiginforpreferentialCertificatesofOrigin HandbookontherulesoforiginforSchemesofPreference YoumayusetheFTACostStatementCalculatorforapreliminaryassessmentofthequalifyingvaluecontentand/orChangeinTariffClassificationstatusofyourmanufacturedgoodunderaspecificFreeTradeAgreement,afteryouhaveidentifiedtheapplicableorigincriterion(a)forthegoodundertheAgreement. WhocanissueanOrdinaryCertificateofOrigin(OCO)? OrdinaryCOsareissuedbySingaporeCustomsoranyofthefollowingauthorisedorganisations: SingaporeChineseChamberofCommerceandIndustry SingaporeIndianChamberofCommerceandIndustry SingaporeInternationalChamberofCommerce SingaporeMalayChamberofCommerceandIndustry SingaporeManufacturingFederation ApartfromSingaporeCustoms,theseauthorisedorganisationsdoalsoissueordinaryCOsforlocallymanufacturedorprocessedgoods,andgoodsfromothercountrieswhicharere-exportedfromSingapore.However,theydonotissueordinaryCOsfortheexportofSingapore-origintextilesandtextilegoodstotheUnitedStatesofAmerica. AllPreferentialCOsareissuedonlybySingaporeCustoms. Formoreinformationon:           BestPractices Youareaccountableasanexporterordeclaringagentfortheexportofyourgoods.WeencourageyoutotakenoteofthefollowingDosandDon’ts: Do ✔InformSingaporeCustomsifthereisanychangeinyourcompany’sparticularstoensureyoureceivetimelyupdatesonregulatorychanges. ✔Knowtheexportproceduresanddeclarationrequirementsbeforeyouexport. ✔Ensureyouprovidethenecessarysupportingdocumentsandinformationforpermitdeclarationstoyourdeclaringagentsandfreightforwarders. ✔Ensureyourdeclaringagentsandfreightforwardersunderstandandproperlyexecuteyourinstructions. ✔Knowthecontentsofeachconsignmentyouexportandclarifywithrelevantpartiesifneeded. ✔Keepyoursupportingdocumentsforaminimumof5years. ✔CheckwiththerelevantCompetentAuthorityontheirrequirementstoexportcontrolleditems. ✔Ensureproductdetails(forexample,HScode,quantity)arecorrectlydeclared. ✔Ensureyoucomplywithallpermitconditionsstatedinthepermit. ✔Ensureyourdriverortransportserviceproviderproducesthepermitforendorsementatthecheckpointifthepermitbearssuchacondition. DoNot ✖DenySingaporeCustomsofficers’requeststoenteryourpremisesortocheckyourdocuments. ✖Makeadeclarationwithoutverifyingtheauthenticityofallsupportingdocuments. ✖DeclarethatgoodsareofSingaporeoriginwhentheywereonlyimportedandre-exportedfromSingaporewithoutqualifyingfortheiroriginstatus. ✖ShareyourTradeNetuserIDandpasswordwithotherpersons. ✖Useyourcompany’sUENtoexportgoodsnotbelongingtoyouunlessyouareinvolvedintakingthegoodsoutofSingaporeforexportandarewillingtodeclareyourselfastheexporteronbehalfofthepartythatissuestheexportinvoice,oryouareactingasaconsolidatorforcustomerswithoutaUEN.Indoingso,youareresponsibleforcomplyingwithalltheregulatoryrequirements.PleaserefertoCustomsCircularNo.12/2013formoreinformationontheresponsibilitiesofanexporter. Offences CompaniesmaybepenalisedundertheRegulationofImportsandExportsAct(RIEA)iftheydonotcomplywithrequirementsrelatingtorulesoforigin. Examplesofcommonoffences Makingafalsedeclaration Deliberatefalsedeclarationofcountryoforigin Declaringnon-SingaporeoriginmaterialsfromlocalsuppliersasSingapore-origin Incorrecttradedescriptions Affixingfalselabelsoforiginontextilegoods Failuretoretaindocumentsfortheminimumretentionperiod RetainingsupportingdocumentsforpreferentialtariffsclaimedundertheUS-SingaporeFreeTradeAgreementfor3yearsinsteadoftheminimum5years ForminoroffencesundertheRIEA,SingaporeCustomsmayoffertocompoundtheoffencesforasumnotexceedingS$5,000peroffence.Offendersmaybeprosecutediftheoffencecommittedisofafraudulentorseriousnature. Penaltiesuponconvictionforkeyoffences Offence PenaltyUponConviction Makingafalsedeclaration.(Section28(1)(a)oftheRIEA)IncorrectTradeDescriptions.(Section28A(1)(a)oftheRIEA)FailuretocomplywithrequirementsoftheDirector-GeneralfortheissueofpreferentialCO(Regulation24B(4)oftheRIER) AfinenotexceedingS$10,000,orimprisonmentnotexceeding2years,orboth.Firstconviction:AfinenotexceedingS$100,000or3timesthevalueofthegoodsinrespectofwhichtheoffencewascommitted,whicheverisgreater,orimprisonmentforatermnotexceeding2yearsortoboth.Secondorsubsequentconviction:AfinenotexceedingS$200,000or4timesthevalueofthegoodsinrespectofwhichtheoffencewascommitted,whicheverisgreater,orimprisonmentforatermnotexceeding3yearsortoboth. LearnmoreabouttheprescribedoffencesandpenaltiesundertheCustomsActandtheRIEA. PREVIOUS ApplicationforCustomsRulingonClassificationofGoods NEXT ClaimingPreferentialTariffTreatmentforDutiableImports