{"data":[{"id":"singapore","type":"rules_of_origin_scheme","attributes":{"scheme_code":"singapore","title":"UK-Singapore Trade Agreement","countries":["SG"],"footnote":null,"unilateral":null,"fta_intro":"### UK-Singapore trade agreement\n\nThe UK has signed a trade agreement with Singapore, which is in effect.\n\n### What the agreement covers\n\nThis agreement includes provisions on:\n\n- trade in goods - including provisions on preferential tariffs, rules of origin, and sanitary and phytosanitary measures\n- trade in services\n- intellectual property, including geographical indications\n- government procurement\n","introductory_notes":"### Note 1 – General introduction\n\nThe list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 (Sufficiently Worked or Processed Products) of the Protocol. There are four different types of rule, which vary according to the product:\n\n- through working or processing, a maximum content of non-originating materials is not exceeded;\n\n- through working or processing, the applicable 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading for the manufactured products becomes different from the respective 4-digit Harmonized System heading or 6-digit sub-heading for the materials used;\n\n- a specific working and processing operation is carried out; and\n\n- working or processing is carried out on certain wholly-obtained materials.\n\n\n### Note 2 – The structure of the list\n\n1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 apply only to the part of that heading as described in column 2.\n\n2. Where several heading numbers are grouped together in column 1, or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.\n\n3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3.\n\n4. Where two alternative rules are set out in column 3, separated by ‘or’, it is at the choice of the exporter which one to use.\n\n### Note 3 – Examples of how to apply the rules\n\n1. Article 5 (Sufficiently Worked or Processed Products) of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a Party.\n\n2. Pursuant to Article 6 (Insufficient Working or Processing) of the Protocol, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.\n\n   Subject to the provision referred to in the first sub-paragraph, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.\n\n   Thus, if a rule provides that non-originating material may be used at a certain stage of manufacture, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.\n\n   If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.\n\n   Example: when the list-rule for Chapter 19 requires that ‘non-originating materials of headings 1101 to 1108 cannot exceed 20 per cent weight’, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.\n\n3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.\n\n   The expression ‘Manufacture from materials of any heading, including other materials of heading \\[…\\]’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.\n\n4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.\n\n5. Where a rule in the list specifies that a product must be manufactured from a particular material, the rule does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this condition.\n\n6. Where a rule in the list gives two percentages for the maximum value of non-originating materials that can be used, those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials to which they apply.\n\n### Note 4 – General provisions concerning certain agricultural goods\n\n1. Agricultural goods which fall within Chapters 6, 7, 8, 9, 10, 12 and heading 2401, and which are grown or harvested in the territory of a beneficiary country, shall be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.\n\n2. In cases where the content of non originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.\n\n### Note 5 - Terminology used in respect of certain textile products\n\n1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.\n\n2. The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.\n\n3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials which are not classified in Chapters 50 to 63, but which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n\n4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.\n\n### Note 6 - Tolerances applicable to products made of a mixture of textile materials\n\n1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4).\n\n2. The tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.\n\n   The following are the basic textile materials:\n\n   - silk;\n\n   - wool;\n\n   - coarse animal hair;\n\n   - fine animal hair;\n\n   - horsehair;\n\n   - cotton;\n\n   - paper-making materials and paper;\n\n   - flax;\n\n   - true hemp;\n\n   - jute and other textile baste fibres;\n\n   - sisal and other textile fibres of the genus Agave;\n\n   - coconut, abaca, ramie and other vegetable textile fibres;\n\n   - synthetic man-made filaments;\n\n   - artificial man-made filaments;\n\n   - current-conducting filaments;\n\n   - synthetic man-made staple fibres of polypropylene;\n\n   - synthetic man-made staple fibres of polyester;\n\n   - synthetic man-made staple fibres of polyamide;\n\n   - synthetic man-made staple fibres of polyacrylonitrile;\n\n   - synthetic man-made staple fibres of polyimide;\n\n   - synthetic man-made staple fibres of polytetrafluoroethylene;\n\n   - synthetic man-made staple fibres of poly(phenylene sulphide);\n\n   - synthetic man-made staple fibres of poly(vinyl chloride);\n\n   - other synthetic man-made staple fibres;\n\n   - artificial man-made staple fibres of viscose;\n\n   - other artificial man-made staple fibres;\n\n   - yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped;\n\n   - yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped;\n\n   - products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n\n   - other products of heading 5605;\n\n   - glass fibres;\n\n   - metal fibres.\n\n   Example:\n\n   A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.\n\n   Example:\n\n   A woollen fabric of heading 5112 that is made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.\n\n   Example:\n\n   Tufted textile fabric of heading 5802 that is made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.\n\n   Example:\n\n   If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.\n\n3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.\n\n4. In the case of products incorporating a ‘strip consisting of a core of aluminium foil or of a core of plastic film, whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, the tolerance is 30 % in respect of this strip.\n\n### Note 7 - Other tolerances applicable to certain textile products\n\n1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may be used, provided that they are classified under a heading other than that of the product, and provided that that their value does not exceed 8 % of the ex-works price of the product.\n\n2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.\n\n   Example:\n\n   If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.\n\n3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n\n### Note 8 - Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27\n\n1. For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:\n\n   1. vacuum-distillation;\n   2. redistillation by a very thorough fractionation process;\n   3. cracking;\n   4. reforming;\n   5. extraction by means of selective solvents;\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;\n   7. polymerisation;\n   8. alkylation;\n   9. isomerisation.\n\n2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:\n   1. vacuum distillation;\n   2. redistillation by a very thorough fractionation process;\n   3. cracking;\n   4. reforming;\n   5. extraction by means of selective solvents;\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;\n   7. polymerisation;\n   8. alkylation;\n   9. isomerisation;\n   10. in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);\n   11. in respect of products of heading 2710 only, deparaffining by a process other than filtering;\n   12. in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;\n   13. in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n   14. in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge;\n   15. in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.\n\n3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.\n","cumulation_methods":{"bilateral":["GB","SG"],"extended":["EU","AD","SM","BN","KH","ID","LA","MY","MM","PH","VN","TH"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"5fce76300c984943e819b8af04a64a47","type":"rules_of_origin_link"},{"id":"945c2f2a4aabe96fc5a5253348a0321d","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"6c07ddd389f8a3899d4cda837703f069","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"singapore/wholly-obtained","type":"rules_of_origin_article"},{"id":"singapore/duty-drawback","type":"rules_of_origin_article"},{"id":"singapore/originating_import","type":"rules_of_origin_article"},{"id":"singapore/insufficient-processing","type":"rules_of_origin_article"},{"id":"singapore/sets","type":"rules_of_origin_article"},{"id":"singapore/origin_processes","type":"rules_of_origin_article"},{"id":"singapore/tolerances","type":"rules_of_origin_article"},{"id":"singapore/accessories","type":"rules_of_origin_article"},{"id":"singapore/originating_export","type":"rules_of_origin_article"},{"id":"singapore/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"singapore/neutral-elements","type":"rules_of_origin_article"},{"id":"singapore/non-alteration","type":"rules_of_origin_article"},{"id":"singapore/cumulation-import","type":"rules_of_origin_article"},{"id":"singapore/packaging","type":"rules_of_origin_article"},{"id":"singapore/cumulation-export","type":"rules_of_origin_article"},{"id":"singapore/verification","type":"rules_of_origin_article"},{"id":"singapore/sufficiently-worked","type":"rules_of_origin_article"},{"id":"singapore/wholly-obtained-verbatim","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"cb0165ff7037217a57be5d4781a83bc0","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"307e6bd6ea5c3602cb3f5679c679836d","type":"rules_of_origin_origin_reference_document"}}}},{"id":"cptpp","type":"rules_of_origin_scheme","attributes":{"scheme_code":"cptpp","title":"UK-Comprehensive and Progressive Agreement for Trans-Pacific Partnership Agreement (CPTPP)","countries":["BN","CL","JP","MY","NZ","PE","SG","VN","AU"],"footnote":null,"unilateral":null,"fta_intro":"","introductory_notes":"$LegislativeList\n* 1. For the purposes of interpreting the product specific rules of origin set out in this Annex, the following definitions apply:\n\n  * a. “section\" means a section of the Harmonized System 2012 (HS 2012);\n\n  * b. “chapter” means a chapter of the Harmonized System 2012 (HS 2012);\n\n  * c. “heading” means the first four digits of the tariff classification number under the Harmonized System 2012 (HS 2012); and\n\n  * d. “sub-heading” means the first six digits of the tariff classification number under the Harmonized System 2012 (HS 2012).\n\n\n* 2. Under this Annex, a good is an originating good if it is produced entirely in the territory of one or more of the Parties by one or more producers using non-originating materials, and:\n\n  * a. each of the non-originating materials used in the production of the good satisfies any applicable change in tariff classification requirement, or the good otherwise satisfies the production process requirement, regional value content requirement, or any other requirement specified in this Annex; and\n\n  * b. the good satisfies all other applicable requirements of this Origin Reference Document\n\n* 3. For the purposes of interpreting the product-specific rules of origin set out in this Annex:\n\n  * a. the specific rule, or specific set of rules, that applies to a particular heading, subheading or group of headings or subheadings is set out immediately adjacent to the heading, subheading or group of headings or subheadings;\n\n  * b. section, chapter or heading notes, where applicable, are found at the beginning of each section or chapter, and are read in conjunction with the product-specific rules of origin and may impose further conditions on, or provide an alternative to the product-specific rules of origin;\n\n  * c. the requirement of a change in tariff classification shall apply only to non-originating materials;\n\n  * d. if a product-specific rule of origin excludes certain materials of the Harmonized System, it shall be construed to mean that the product specific rule of origin requires that the excluded materials be originating for the good to be originating;\n\n  * e. if a good is subject to alternative product-specific rules of origin, the good shall be originating if it satisfies one of the alternatives;\n\n  * f. if a good is subject to a product-specific rule of origin that includes multiple requirements, the good shall be originating only if it satisfies all of the requirements; and\n\n  * g. if a single product-specific rule of origin applies to a group of headings or subheadings and that rule of origin specifies a change of heading or subheading, it shall be understood that the change in heading or subheading may occur from any other heading or subheading, as the case may be, including from any other heading or subheading within the group.\n\n* 4. For goods of chapters 84 and 87 marked with a symbol ( † ), an optional methodology for satisfying the regional value content requirement of the product specific rule of origin shall apply. This methodology is contained in Annex III (Provisions Related to the Product-Specific Rules of Origin for Certain Vehicles and Parts of Vehicles).\n$EndLegislativeList\n","cumulation_methods":{"bilateral":["BN","CL","JP","MY","NZ","PE","SG","VN","AU"]},"proof_intro":null,"proof_codes":{"DE 2/3:":"- **9081** to identify a claim under CPTPP and complete the document ID field with 9U01, 9U02 or 9U03 (see below) with status code JP\n - One of the following proof of origin codes together with an appropriate status code:\n\n    - **9U01** – Certification of Origin made out by the exporter\n\n    - **9U02** – Certification of Origin made out by the producer\n\n    - **9U03** – Certification of Origin made out by the importer","DE 4/17":"The data element must include a preference code in the 300 series.","DE 5/16":"Enter the CPTPP Party of preferential origin.\n\nFurther information on completing data elements can be found here:\n\n[https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide](https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide)"},"show_proofs_for_geographical_areas":["2051","2052","2053","2054","2055","2056","2057","2058","2059","2060"]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"96da8532c53d86ca8ba4d8e903579358","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"d50d0c7a127678595dc35382691ed799","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"cptpp/wholly-obtained","type":"rules_of_origin_article"},{"id":"cptpp/insufficient-processing","type":"rules_of_origin_article"},{"id":"cptpp/sets","type":"rules_of_origin_article"},{"id":"cptpp/direct-transport","type":"rules_of_origin_article"},{"id":"cptpp/origin_processes","type":"rules_of_origin_article"},{"id":"cptpp/packaging_retail","type":"rules_of_origin_article"},{"id":"cptpp/tolerances","type":"rules_of_origin_article"},{"id":"cptpp/accessories","type":"rules_of_origin_article"},{"id":"cptpp/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"cptpp/neutral-elements","type":"rules_of_origin_article"},{"id":"cptpp/cumulation-import","type":"rules_of_origin_article"},{"id":"cptpp/packaging","type":"rules_of_origin_article"},{"id":"cptpp/cumulation-export","type":"rules_of_origin_article"},{"id":"cptpp/verification","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"1c82229d1f5d20f6b34e2499072d7522","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"5161b23a01420727a25a2a25394d8e3b","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"5fce76300c984943e819b8af04a64a47","type":"rules_of_origin_link","attributes":{"text":"UK-Singapore Trade Agreement","url":"https://www.gov.uk/government/collections/uk-singapore-trade-agreement","source":"scheme"}},{"id":"945c2f2a4aabe96fc5a5253348a0321d","type":"rules_of_origin_link","attributes":{"text":"Trade with Singapore","url":"https://www.gov.uk/guidance/summary-of-the-uk-singapore-agreement","source":"scheme"}},{"id":"6c07ddd389f8a3899d4cda837703f069","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"An 'origin declaration', given by the exporter on an invoice, a delivery note or any other commercial document describes the products concerned in sufficient detail to enable them to be identified. The text of the invoice declaration appears in Annex IV of the [Origin Reference Document]({ord_url}).\n\nAn origin declaration may be made out:\n\n- by an approved exporter, _or_\n\n- by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed £5,400 / 6,000 euros.\n\nFind out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n\n#### Conditions for Making Out an Origin Declaration\n1. An origin declaration as referred to in Article 16 (General Requirements) may be made out:\n\n    (a) in the UK:\n\n    - (i) by an exporter within the meaning of Article 18 (Approved Exporter); or\n\n    - (ii) by an exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6 000 euro.\n\n    (b) in Singapore by an exporter who is:\n\n    - (i) registered with the competent authority and who has received a Unique Entity Number; and\n\n    - (ii) complying with relevant regulatory provisions in Singapore pertaining to making out of origin declarations.\n\n2. An origin declaration may be made out if the products concerned can be considered as products originating in the UK or in Singapore and fulfil the other requirements of this Origin Reference Document.\n\n3. The exporter making out an origin declaration shall be prepared at all times to submit, at the request of the customs authorities of the exporting Party, all appropriate documents as referred to under Article 23 (Supporting Documents) proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery Note or another commercial document, the declaration, the text of which appears in Annex E to this Origin Reference Document, in accordance with the domestic law of the exporting Party. If the declaration is hand-written, it shall be written in ink in capital characters in English.\n\n5. Origin declarations shall bear the original signature of the exporter in manuscript. An approved exporter as referred to in Article 18 (Approved Exporter) shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.\n\n6. By derogation from paragraph 1, an origin declaration 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 UK, and one year, in the case of Singapore, after the entry of the goods into the territory.\n\n#### Approved Exporter\n\n1. The customs authorities of the UK may authorise any exporter who exports products under the United Kingdom-Singapore Agreement to make out origin declarations irrespective of the value of the products concerned (hereinafter referred to as \"approved exporter\"). An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n2. The customs authorities of the UK may grant the status of approved exporter subject to any conditions which they consider appropriate.\n\n3. The customs authorities of the UK shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.\n\n4. The customs authorities of the UK shall monitor the use of the authorisation by the approved exporter.\n\n5. The customs authorities of the UK may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.\n\n#### Validity of Origin Declaration\n\n1. An origin declaration shall be valid for twelve months from the date of issue in the exporting Party. Preferential tariff treatment shall be claimed within such period to the customs authorities of the importing Party.\n\n2. Origin declarations which are submitted to the customs authorities of the importing Party after the final date for presentation specified in paragraph 1 may be accepted for the purposes of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.\n\n3. In cases of belated presentation other than those of paragraph 2, the customs authorities of the importing Party may accept the origin declarations where the products have been submitted before such final date.\n\n#### Submission of Origin Declaration\n\nFor the purposes of claiming preferential tariff treatment, origin declarations shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.\n\n#### Importation in Instalments\n\nWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of paragraph 2(a) of Part Two, Section 1, of the Tariff of the United Kingdom falling within Sections XVI and XVII or headings 7308 and 9406 of HS 2017 are imported in instalments, a single origin declaration for such products shall be submitted to the customs authorities upon importation of the first instalment.\n\n#### Exemptions from Origin Declaration\n\n1. Products which are sent as small packages from private persons to private persons, or which form part of travellers' personal luggage, shall be admitted as originating products without requiring the submission of an origin declaration, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Origin Reference Document, and provided that there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.\n\n2. Imports which are occasional and consist solely of products for the personal use of the recipients or of travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is intended.\n\n3. The total value of these products shall not exceed 500 euro in the case of small packages or 1 200 euro in the case of products forming part of travellers' personal luggage.\n"}},{"id":"singapore/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"The following shall be considered as wholly obtained in a Party:\n\n1. **mineral products** extracted from their soil or from their seabed;\n\n2. **plants and vegetable products** grown or harvested there;\n\n3. **live animals** born and raised there;\n\n4. **products from live animals** raised there;\n\n5. products from **slaughtered animals** born and raised there;\n\n6. products obtained by **hunting or fishing** conducted there;\n\n7. products of aquaculture from fish, crustaceans and molluscs that are born and raised there;\n\n8. products of **sea fishing and other products** taken from the sea outside the territorial seas of a Party by their vessels;\n\n9. products made aboard their **factory ships** exclusively from products referred to in subparagraph (h);\n\n10. used articles collected there that are fit only for the **recovery of raw materials**;\n\n11. **waste and scrap** resulting from manufacturing operations conducted there;\n\n12. products extracted from **marine soil or subsoil** outside the territorial seas of a Party, provided that the Party has sole rights to work that soil or subsoil; and\n\n13. goods produced there exclusively from products specified in subparagraphs (a) to (l).\n\n{{ Article 4 }}\n"}},{"id":"singapore/duty-drawback","type":"rules_of_origin_article","attributes":{"article":"duty-drawback","content":"1.\tNon-originating materials used in the manufacture of products originating in the UK or in Singapore, for which an origin declaration has been issued or made out in accordance with the provisions of Title 5, shall not be subject in the UK or in Singapore to drawback of, or exemption from, customs duties of whatever kind.\n\n2.\tThe prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non- payment, whether partial or complete, of customs duties or charges having an equivalent effect, applicable in the UK or in Singapore to materials used in the manufacture, where such refund, remission or non-payment applies, whether expressly or in effect, where the products obtained from such materials are exported, but not where they are retained in a Party for home use.\n\n3.\tThe exporter of products covered by an origin declaration shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents to prove that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.\n\n4.\tThe provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of paragraph 2 of Article 7 (Unit of Qualification), accessories, spare parts and tools within the meaning of Article 8 (Accessories, Spare Parts and Tools), and products in a set within the meaning of Article 9 (Sets), when such items are non-originating.\n\n5.\tThe provisions of paragraphs 1 to 4 shall apply only in respect of materials which are subject to this Origin Reference Document.\n"}},{"id":"singapore/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purposes of the United Kingdom-Singapore Agreement, the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party; *and*\n\n- products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in the Party.\n"}},{"id":"singapore/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 (Sufficiently Worked or Processed Products) are satisfied:\n\n1. preserving operations to ensure that the products remain in good condition during transport and storage;\n\n2. the breaking-up and assembly of packages;\n\n3. the washing, cleaning; removal of dust, oxide, oil, paint or other coverings;\n\n4. the ironing or pressing of textiles and textile articles;\n\n5. simple painting and polishing operations;\n\n6. the husking and partial or total milling of rice; the polishing and glazing of cereals and rice;\n\n7. operations to colour or flavour sugar or form sugar lumps; the partial or total milling of crystal sugar;\n\n8. the peeling, stoning and shelling of fruits, nuts and vegetables;\n\n9. sharpening, simple grinding or simple cutting;\n\n10. sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);\n\n11. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n12. the affixing or printing of marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n13. the simple mixing of products, whether or not of different kinds; mixing of sugar with any material;\n\n14. the simple addition of water to or the dilution, dehydration or denaturation of products;\n\n15. the simple assembly of parts of articles to constitute a complete article or the disassembly of products into parts;\n\n16. a combination of two or more of the operations specified in subparagraphs (a) to (o); or\n\n17. the slaughter of animals.\n\nOperations shall be considered simple when no special skills or machines, apparatus or tools that were especially produced or installed for those operations are required for their performance.\n\nAll operations on a given product carried out either in the UK or in Singapore shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient.\n\n{{ Article 6 }}\n"}},{"id":"singapore/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"### Sets\n\nSets, as defined in General Rule 3 of Part Two, Section 1, of the Tariff of the United Kingdom, shall be regarded as originating when all component products are originating products. When a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed fifteen percent of the ex-works price of the set.\n\n{{ Article 9 }}\n"}},{"id":"singapore/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 16 - General Requirements\n\n1. Products originating in the UK, on importation into Singapore, and products originating in Singapore, on importation into the UK, shall benefit from preferential tariff treatment of the United Kingdom-Singapore Agreement upon submission of a declaration (hereinafter referred to as \"origin declaration\"). The origin declaration is to be provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.\n\n2. Originating products within the meaning of this Origin Reference Document, in the cases specified in Article 22 (Exemptions from Origin Declaration), shall benefit from preferential tariff treatment of the United Kingdom-Singapore Agreement without it being necessary to submit any of the documents referred to in paragraph 1.\n\n\n\n## Article 17 - Conditions for Making Out an Origin Declaration\n\n1. An origin declaration as referred to in Article 16 (General Requirements) may be made out:\n\n   1. in the UK:\n\n      1. by an exporter within the meaning of Article 18 (Approved Exporter); or\n\n      2. by an exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 6 000 euro.\n\n   2. in Singapore by an exporter who is:\n\n      1. registered with the competent authority and who has received a Unique Entity Number; and\n\n      2. complying with relevant regulatory provisions in Singapore pertaining to making out of origin declarations.\n\n2. An origin declaration may be made out if the products concerned can be considered as products originating in the UK or in Singapore and fulfil the other requirements of this Origin Reference Document.\n\n3. The exporter making out an origin declaration shall be prepared at all times to submit, at the request of the customs authorities of the exporting Party, all appropriate documents as referred to under Article 23 (Supporting Documents) proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery Note or another commercial document, the declaration, the text of which appears in Annex E to this Origin Reference Document, in accordance with the domestic law of the exporting Party. If the declaration is hand-written, it shall be written in ink in capital characters in English.\n\n5. Origin declarations shall bear the original signature of the exporter in manuscript. An approved exporter as referred to in Article 18 (Approved Exporter) shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.\n\n6. By derogation from paragraph 1, an origin declaration 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 UK, and one year, in the case of Singapore, after the entry of the goods into the territory.\n\n\n\n## Article 18 - Approved Exporter\n\n1. The customs authorities of the UK may authorise any exporter who exports products under the United Kingdom-Singapore Agreement to make out origin declarations irrespective of the value of the products concerned (hereinafter referred to as \"approved exporter\"). An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n2. The customs authorities of the UK may grant the status of approved exporter subject to any conditions which they consider appropriate.\n\n3. The customs authorities of the UK shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.\n\n4. The customs authorities of the UK shall monitor the use of the authorisation by the approved exporter.\n\n5. The customs authorities of the UK may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.\n\n\n\n## Article 19 - Validity of Origin Declaration\n\n1. An origin declaration shall be valid for twelve months from the date of issue in the exporting Party. Preferential tariff treatment shall be claimed within such period to the customs authorities of the importing Party.\n\n2. Origin declarations which are submitted to the customs authorities of the importing Party after the final date for presentation specified in paragraph 1 may be accepted for the purposes of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.\n\n3. In cases of belated presentation other than those of paragraph 2, the customs authorities of the importing Party may accept the origin declarations where the products have been submitted before such final date.\n\n\n\n## Article 20 - Submission of Origin Declaration\n\nFor the purposes of claiming preferential tariff treatment, origin declarations shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.\n\n\n\n## Article 21 - Importation in Instalments\n\nWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of paragraph 2(a) of Part Two, Section 1, of the Tariff of the United Kingdom falling within Sections XVI and XVII or headings 7308 and 9406 of HS 2017 are imported in instalments, a single origin declaration for such products shall be submitted to the customs authorities upon importation of the first instalment.\n\n\n\n## Article 22 - Exemptions from Origin Declaration\n\n1. Products which are sent as small packages from private persons to private persons, or which form part of travellers' personal luggage, shall be admitted as originating products without requiring the submission of an origin declaration, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Origin Reference Document, and provided that there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.\n\n2. Imports which are occasional and consist solely of products for the personal use of the recipients or of travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is intended.\n\n3. The total value of these products shall not exceed 500 euro in the case of small packages or 1 200 euro in the case of products forming part of travellers' personal luggage.\n\n\n\n## Article 23 - Supporting Documents\n\nThe documents referred to in paragraph 3 of Article 17 (Conditions for Making Out an Origin Declaration), used for the purpose of proving that products covered by an origin declaration can be considered as products originating in the UK or in Singapore and fulfil the other requirements of this Origin Reference Document, may consist, inter alia, of the following:\n\n- direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;\n\n- documents proving the originating status of materials used, issued or made out in a Party, where these documents are used in accordance with domestic law; or\n\n- documents proving the working or processing of materials in a Party, issued or made out in a Party, where these documents are used in accordance with domestic law.\n\n\n\n## Article 24 - Preservation of Origin Declaration and Supporting Documents\n\n1. The exporter making out an origin declaration shall keep a copy of this origin declaration, as well as the documents referred to in paragraph 3 of Article 17 (Conditions for Making Out an Origin Declaration), for at least three years.\n\n2. The customs authorities of the importing Party shall keep the origin declarations submitted to them for at least three years.\n\n3. Each Party shall permit, in accordance with that Party's laws and regulations, exporters in its territory to maintain documentation or records in any medium, provided that the documentation or records can be retrieved and printed.\n\n\n\n## Article 25 - Discrepancies and Formal Errors\n\n1. The discovery of slight discrepancies between the statements made in the origin declaration and those made in the documents submitted to the customs office for the purposes of carrying out the formalities for importing the products shall not ipso facto render the origin declaration null and void if it is duly established that that document corresponds to the products submitted.\n\n2. Obvious formal errors such as typing errors on a origin declaration should not cause the document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in the document.\n\n\n\n## Article 26 - Amounts Expressed in Euro\n\n1. For the application of the provisions of subparagraph 1(a)(ii) of Article 17 (Conditions for Making Out an Origin Declaration) and paragraph 3 of Article 22 (Exemptions from Origin Declaration) in cases where products are invoiced in a currency other than euro, amounts in the national currency of the UK equivalent to the amounts expressed in euro shall be fixed annually by the UK.\n\n2. A consignment shall benefit from the provisions of subparagraph 1(a)(ii) of Article 17 (Conditions for Making Out an Origin Declaration) and paragraph 3 of Article 22 (Exemptions from Origin Declaration) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned.\n\n3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated by 15 October and shall apply from 1 January the following year. The Parties shall notify each other of the relevant amounts.\n\n4. The UK may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded amount may not differ from the amount resulting from the conversion by more than five percent. The UK may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than fifteen percent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.\n\n\n\n{{ Articles 16 to 26 }}\n"}},{"id":"singapore/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":""}},{"id":"singapore/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.\n\n{{ Article 8 }}\n"}},{"id":"singapore/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purposes of the United Kingdom-Singapore Agreement, the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party; *and*\n\n- products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in the Party.\n"}},{"id":"singapore/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"The terms \"their vessels\" and \"their factory ships\" in subparagraphs 1(h) and 1(i) shall apply only to vessels and factory ships:\n\n1. which are registered in the UK or in Singapore;\n\n2. which sail under the flag of the UK or of Singapore; and\n\n3. which meet one of the following conditions:\n\n   1. they are at least fifty percent owned by nationals of the UK, a Member State of the EU or Singapore; or\n\n   2. they are owned by companies:\n\n      1. which have their head office and their main place of business in the UK, a Member State of the EU or Singapore; and\n\n      2. which are at least fifty percent owned by the UK, a Member State of the EU or Singapore, by their public entities or nationals.\n"}},{"id":"singapore/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"\nIn order to determine whether a product originates in a Party, it shall not be necessary to determine the origin of the following elements which might be used in its manufacture:\n\n- energy and fuel;\n\n- plant and equipment, including goods to be used for their maintenance;\n\n- machines and tools and dies and moulds; spare parts and materials used in the maintenance of equipment and buildings; lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; gloves, glasses, footwear, clothing, safety equipment and supplies; equipment, devices and supplies used for testing or inspecting the good; catalysts and solvents; and\n\n- other goods which do not enter, and which are not intended to enter, into the final composition of the product.\n\n{{ Article 10 }}\n"}},{"id":"singapore/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"1. The products declared for importation in a Party shall be the same products as exported from the other Party in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition or other than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for import.\n\n2. The storage of products or consignments may take place, provided they remain under customs supervision in the country(ies) of transit.\n\n3. Without prejudice to Title 5, the splitting of consignments may take place where carried out by the exporter or under his responsibility provided they remain under customs supervision in the country(ies) of transit.\n\n4. Compliance with paragraphs 1 to 3 shall be considered as satisfied unless the customs authorities have reason to believe the contrary; in such cases, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.\n\n{{ Article 13 }}\n"}},{"id":"singapore/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### Cumulation of Origin\n\n1. Notwithstanding Article 2 (General Requirements), products shall be considered as originating in a Party if such products are obtained there by incorporating materials originating in the other Party or the EU, provided that the working or processing carried out goes beyond the operations referred to in Article 6 (Insufficient Working or Processing). It shall not be necessary that the materials of the other Party or the EU incorporated in such products have undergone sufficient working or processing within the meaning of Article 5 (Sufficiently Worked or Processed Products).\n\n2. Notwithstanding Article 2 (General Requirements), working or processing carried out in the EU shall be considered as having been carried out in the UK when the products obtained undergo subsequent working or processing in the UK, provided that the working or processing carried out in the UK goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n3. For the purposes of paragraph 1, the origin of the materials shall be determined according to the rules of origin of the United Kingdom-Singapore Agreement.\n\n4. For the purposes of paragraph 1, the originating status of materials exported from the EU to a Party to be used in further working or processing shall be established by a proof of origin under which these materials could be exported directly to that Party.\n\n5. The cumulation in respect of the EU (provided for in paragraphs 1 to 4) applies if the countries involved in the acquisition of the originating status and the country of destination have arrangements on administrative cooperation  which ensure the correct implementation of this Article.\n\n6. Materials originating in an ASEAN country, which is applying with the UK a preferential agreement in accordance with Article XXIV of the GATT 1994, shall be considered as materials originating in a Party when incorporated in a product obtained in that Party, provided that they have undergone working or processing in that Party which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n7. For the purposes of paragraph 6, the origin of the materials shall be determined according to the rules of origin applicable in the framework of the UK's preferential agreements with those countries.\n\n8. For the purposes of paragraph 6, the originating status of materials exported from one of the ASEAN countries to a Party to be used in further working or processing shall be established by a proof of origin under which these materials could be exported directly to the UK.\n\n9. The cumulation in respect of the ASEAN countries (provided for in paragraphs 6 to 11) applies if:\n\n   1. the ASEAN countries involved in the acquisition of the originating status have undertaken to:\n\n       1. comply or ensure compliance with this Origin Reference Document; and\n\n       2. provide the administrative cooperation necessary to ensure the correct implementation of this Origin Reference Document both with regard to the UK and among themselves;\n\n   2. the undertakings referred to in subparagraph (a) have been notified to the UK.\n\n10. Origin declarations issued by application of paragraph 6 shall bear the following entry:\n\n    \"Application of Article 3(6) of the Protocol of the UK/Singapore FTA\".\n\n11. The materials listed in Annex C to this Origin Reference Document shall be excluded from the cumulation provided for in paragraphs 6 to 10 where at the time of importation of the product:\n\n    1. the tariff preference applicable to the materials in a Party is not the same for all the countries involved in the cumulation; and\n\n    2. the materials concerned would benefit, through cumulation, from a tariff treatment more favourable than the one they would benefit from if directly exported to a Party.\n\n12. Materials originating in an ASEAN country shall be considered as materials originating in a Party when further processed or incorporated into one of the products listed in Annex D to this Origin Reference Document obtained there, provided that they have undergone working or processing in that Party which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n13. For the purposes of paragraph 12, the origin of the materials shall be determined according to the preferential rules of origin applicable to the UK Generalised Scheme of Preferences for developing countries, as notified to the Committee on Customs (hereinafter referred to as \"UK GSP\"). If the Committee on Customs has not been established, that notification shall be made to the relevant customs authority of Singapore.\n\n14. For the purposes of paragraph 12, the originating status of materials exported from one of the ASEAN countries to a Party to be used in further working or processing shall be established by a proof of origin in accordance with the preferential rules applicable to beneficiary countries of the UK GSP.\n\n15. The cumulation provided for in paragraphs 12 to 16 may only be applied on the condition that:\n\n    1. the ASEAN countries involved in the acquisition of the originating status have undertaken to:\n\n        1. comply or ensure compliance with this Origin Reference Document; and\n\n        2. provide the administrative cooperation necessary to ensure the correct implementation of this Origin Reference Document both with regard to the UK and between themselves;\n\n     1. the undertakings referred to in subparagraph (a) have been notified to the UK.\n\n16. Origin declarations issued by application of paragraph 12 shall bear the following entry:\n\n    \"Application of Article 3(13) of the Protocol of the UK/Singapore FTA\".\n\n17. The cumulation provided for in paragraphs 12 to 16 shall cease to apply when conditions of paragraphs 6 to 11 are met.\n\n{{ Article 3 }}\n"}},{"id":"singapore/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Where, under paragraph 5 of Part Two, Section 1, of the Tariff of the United Kingdom, packaging is included with the product for classification purposes, the packaging shall be included for the purposes of determining origin.\n\n{{ Article 7 }}\n"}},{"id":"singapore/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Cumulation of Origin\n\n1. Notwithstanding Article 2 (General Requirements), products shall be considered as originating in a Party if such products are obtained there by incorporating materials originating in the other Party or the EU, provided that the working or processing carried out goes beyond the operations referred to in Article 6 (Insufficient Working or Processing). It shall not be necessary that the materials of the other Party or the EU incorporated in such products have undergone sufficient working or processing within the meaning of Article 5 (Sufficiently Worked or Processed Products).\n\n2. Notwithstanding Article 2 (General Requirements), working or processing carried out in the EU shall be considered as having been carried out in the UK when the products obtained undergo subsequent working or processing in the UK, provided that the working or processing carried out in the UK goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n3. For the purposes of paragraph 1, the origin of the materials shall be determined according to the rules of origin of the United Kingdom-Singapore Agreement.\n\n4. For the purposes of paragraph 1, the originating status of materials exported from the EU to a Party to be used in further working or processing shall be established by a proof of origin under which these materials could be exported directly to that Party.\n\n5. The cumulation in respect of the EU (provided for in paragraphs 1 to 4) applies if the countries involved in the acquisition of the originating status and the country of destination have arrangements on administrative cooperation  which ensure the correct implementation of this Article.\n\n6. Materials originating in an ASEAN country, which is applying with the UK a preferential agreement in accordance with Article XXIV of the GATT 1994, shall be considered as materials originating in a Party when incorporated in a product obtained in that Party, provided that they have undergone working or processing in that Party which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n7. For the purposes of paragraph 6, the origin of the materials shall be determined according to the rules of origin applicable in the framework of the UK's preferential agreements with those countries.\n\n8. For the purposes of paragraph 6, the originating status of materials exported from one of the ASEAN countries to a Party to be used in further working or processing shall be established by a proof of origin under which these materials could be exported directly to the UK.\n\n9. The cumulation in respect of the ASEAN countries (provided for in paragraphs 6 to 11) applies if:\n\n   1. the ASEAN countries involved in the acquisition of the originating status have undertaken to:\n\n       1. comply or ensure compliance with this Origin Reference Document; and\n\n       2. provide the administrative cooperation necessary to ensure the correct implementation of this Origin Reference Document both with regard to the UK and among themselves;\n\n   2. the undertakings referred to in subparagraph (a) have been notified to the UK.\n\n10. Origin declarations issued by application of paragraph 6 shall bear the following entry:\n\n    \"Application of Article 3(6) of the Protocol of the UK/Singapore FTA\".\n\n11. The materials listed in Annex C to this Origin Reference Document shall be excluded from the cumulation provided for in paragraphs 6 to 10 where at the time of importation of the product:\n\n    1. the tariff preference applicable to the materials in a Party is not the same for all the countries involved in the cumulation; and\n\n    2. the materials concerned would benefit, through cumulation, from a tariff treatment more favourable than the one they would benefit from if directly exported to a Party.\n\n12. Materials originating in an ASEAN country shall be considered as materials originating in a Party when further processed or incorporated into one of the products listed in Annex D to this Origin Reference Document obtained there, provided that they have undergone working or processing in that Party which goes beyond the operations referred to in Article 6 (Insufficient Working or Processing).\n\n13. For the purposes of paragraph 12, the origin of the materials shall be determined according to the preferential rules of origin applicable to the UK Generalised Scheme of Preferences for developing countries, as notified to the Committee on Customs (hereinafter referred to as \"UK GSP\"). If the Committee on Customs has not been established, that notification shall be made to the relevant customs authority of Singapore.\n\n14. For the purposes of paragraph 12, the originating status of materials exported from one of the ASEAN countries to a Party to be used in further working or processing shall be established by a proof of origin in accordance with the preferential rules applicable to beneficiary countries of the UK GSP.\n\n15. The cumulation provided for in paragraphs 12 to 16 may only be applied on the condition that:\n\n    1. the ASEAN countries involved in the acquisition of the originating status have undertaken to:\n\n        1. comply or ensure compliance with this Origin Reference Document; and\n\n        2. provide the administrative cooperation necessary to ensure the correct implementation of this Origin Reference Document both with regard to the UK and between themselves;\n\n     1. the undertakings referred to in subparagraph (a) have been notified to the UK.\n\n16. Origin declarations issued by application of paragraph 12 shall bear the following entry:\n\n    \"Application of Article 3(13) of the Protocol of the UK/Singapore FTA\".\n\n17. The cumulation provided for in paragraphs 12 to 16 shall cease to apply when conditions of paragraphs 6 to 11 are met.\n\n{{ Article 3 }}\n"}},{"id":"singapore/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of Origin Declarations\n\n1. Subsequent verifications of origin declarations shall be carried out at random or whenever the customs authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Origin Reference Document.\n\n2. For the purposes of implementing the provisions of paragraph 1, if it has been submitted, the customs authorities of the importing Party shall return the origin declaration, or a copy of that document, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. Any document and information obtained suggesting that the information given on the origin declarations is incorrect shall be forwarded in support of the request for verification.\n\n3. The verification shall be carried out by the customs authorities of the exporting Party. For this purpose, they shall have the right to request any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.\n\n4. If the customs authorities of the importing Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, the release of the products shall be offered to the importer, subject to any precautionary measures judged necessary. Any suspension of preferential treatment shall be reinstated as soon as possible after the originating status of the products concerned or the fulfilment of the other requirements of this Origin Reference Document has been ascertained by the customs authorities of the importing Party.\n\n5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Parties and fulfil the other requirements of this Origin Reference Document.\n\n6. If, in cases of reasonable doubt, there is no reply within ten months of the date of the verification request or the reply does not contain sufficient information to allow the requesting customs authorities to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities, except in exceptional circumstances, shall refuse entitlement to the preferences.\n\n{{ Article 27 }}\n"}},{"id":"singapore/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"### Sufficiently Worked or Processed Products\n\n1. For the purposes of subparagraph (b) of Article 2 (General Requirements), products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex B or B(a) to this Origin Reference Document are fulfilled.\n\n2. The conditions referred to above indicate, for all products covered by the United Kingdom-Singapore Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing, and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list in Annex B or B(a) to this Origin Reference Document is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to the product that acquired originating status, and no account shall be taken of the non-originating materials which may have been used in its manufacture.\n\n3. By way of derogation from paragraph 1 and subject to paragraphs 4 and 5, non-originating materials which, according to the conditions set out in the list in Annex B or B(a) to this Origin Reference Document, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:\n\n    (a) ten percent of the weight of the product for products falling within Chapters 2 and 4 to 24 of HS 2017, other than processed fishery products of Chapter 16;\n\n    (b) ten percent of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63 of HS 2017, for which the tolerances mentioned in Notes 6 and 7 of Annex A to this Origin Reference Document, shall apply.\n\n4. Paragraph 3 shall not be construed to allow any of the percentages for the maximum content of non-originating materials as specified in the list in Annex B to this Origin Reference Document to be exceeded.\n\n5. Paragraphs 3 and 4 do not apply to products wholly obtained in a Party within the meaning of Article 4 (Wholly Obtained Products). However, without prejudice to Article 6 (Insufficient Working or Processing) and paragraph 2 of Article 7 (Unit of Qualification), the tolerance provided for in those paragraphs shall nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule for that product laid down in the list in Annex B to this Origin Reference Document requires that such materials be wholly obtained.\n\n{{ Article 5 }}\n"}},{"id":"singapore/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"## Wholly obtained products\n1. The following shall be considered as wholly obtained in a Party:\n\n   1. mineral products extracted from their soil or from their seabed;\n\n   2. plants and vegetable products grown or harvested there;\n\n   3. live animals born and raised there;\n\n   4. products from live animals raised there;\n\n   5. products from slaughtered animals born and raised there;\n\n   6. products obtained by hunting or fishing conducted there;\n\n   7. products of aquaculture from fish, crustaceans and molluscs that are born and raised there;\n\n   8. products of sea fishing and other products taken from the sea outside the territorial seas of a Party by their vessels;\n\n   9. products made aboard their factory ships exclusively from products referred to in subparagraph (h);\n\n   10. used articles collected there that are fit only for the recovery of raw materials;\n\n   11. waste and scrap resulting from manufacturing operations conducted there;\n\n   12. products extracted from marine soil or subsoil outside the territorial seas of a Party, provided that the Party has sole rights to work that soil or subsoil; and\n\n   13. goods produced there exclusively from products specified in subparagraphs (a) to (l).\n\n2. The terms \"their vessels\" and \"their factory ships\" in subparagraphs 1(h) and 1(i) shall apply only to vessels and factory ships:\n\n   1. which are registered in the UK or in Singapore;\n\n   2. which sail under the flag of the UK or of Singapore; and\n\n   3. which meet one of the following conditions:\n\n      1. they are at least fifty percent owned by nationals of the UK, a Member State of the EU or Singapore; or\n\n      2. they are owned by companies:\n\n         1. which have their head office and their main place of business in the UK, a Member State of the EU or Singapore; and\n\n         2. which are at least fifty percent owned by the UK, a Member State of the EU or Singapore, by their public entities or nationals.\n\n{{ Article 4 }}\n"}},{"id":"06b571ffdf2be0637e1baa992f335602","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the product and of [heading\u0026nbsp;8538](/headings/8538).","rule_class":[],"operator":null,"footnotes":[]}},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **50%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"cb0165ff7037217a57be5d4781a83bc0","type":"rules_of_origin_rule_set","attributes":{"heading":"8535 to 8537","subdivision":"Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity"},"relationships":{"rules":{"data":[{"id":"06b571ffdf2be0637e1baa992f335602","type":"rules_of_origin_v2_rule"},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule"}]}}},{"id":"307e6bd6ea5c3602cb3f5679c679836d","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Singapore, signed on 10th December 2020 ('the Singapore Origin Reference Document')","ord_version":"1.2","ord_date":"16 June 2023","ord_original":"230619_ORD_Singapore.docx"}},{"id":"96da8532c53d86ca8ba4d8e903579358","type":"rules_of_origin_link","attributes":{"text":"The UK and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)","url":"https://www.gov.uk/government/collections/the-uk-and-the-comprehensive-and-progressive-agreement-for-trans-pacific-partnershipcptpp","source":"scheme"}},{"id":"d50d0c7a127678595dc35382691ed799","type":"rules_of_origin_proof","attributes":{"summary":"Certification of origin","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"The certification of origin may be issued by the exporter, producer or importer, or issued by an issuing authority in accordance with Annex 3-A (Other arrangements) of the CPTPP agreement.\n\nA certification of origin:\n\n$LegislativeList\n- a. need not follow a prescribed format;\n- b. must be in writing, including electronic format;\n- c. must specify that the good is originating ; and\n- d. must contain a set of minimum data requirements as set out in Annex I (Minimum Data Requirements) of the CPTPP ORD\n$EndLegislativeList\n\nA certification of origin may apply to:\n\n$LegislativeList\n- a. a single shipment of a good into the territory of a party\n- b. multiple shipments of identical goods within any period specified in the certification of origin, but not exceeding 12 months.\n$EndLegislativeList\n\nA certification of origin shall be valid for 2 years after the date it was issued.\n\n1. If a producer certifies the origin of a good, the certification of origin shall be completed on the basis of the producer having information that the good is originating.\n\n2. If the exporter is not the producer of the good, a certification of origin may be completed by the exporter of the good on the basis of:\n\n    a.  the exporter having information that the good is originating; or\n\n    b.  reasonable reliance on the producer's information that the good is originating.\n\n3. A certification of origin may be completed by the importer of the good on the basis of:\n\n    a. the importer having documentation that the good is originating; or\n\n    b. reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\n\n4. For greater certainty, nothing in paragraph 1 or 2 shall be construed to allow a Party to require an exporter or producer to complete a certification of origin or provide a certification of origin to another person.\n"}},{"id":"cptpp/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"For the purposes of Article 2 (Originating Goods), a good is wholly obtained or produced entirely in the territory of one or more of the Parties if it is:\r\n\r\n$LegislativeList\r\n* a. a plant or plant good, grown, cultivated, harvested, picked or gathered there;\r\n\r\n* b. a live animal born and raised there;\r\n\r\n* c. a good obtained from a live animal there;\r\n\r\n* d. an animal obtained by hunting, trapping, fishing, gathering or capturing there;\r\n\r\n* e. a good obtained from aquaculture there;\r\n\r\n* f. a mineral or other naturally occurring substance, not included in subparagraphs (a) through (e), extracted or taken from there;\r\n\r\n* g. fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territories of the Parties and, in accordance with international law, outside the territorial sea of non-Parties by vessels that are registered, listed or recorded with a Party and entitled to fly the flag of that Party;\r\n\r\n* h. a good produced from goods referred to in subparagraph (g) on board a factory ship that is registered, listed or recorded with a Party and entitled to fly the flag of that Party;\r\n\r\n* i. a good other than fish, shellfish and other marine life taken by a Party or a person of a Party from the seabed or subsoil outside the territories of the Parties, and beyond areas over which non-Parties exercise jurisdiction provided that Party or person of that Party has the right to exploit that seabed or subsoil in accordance with international law;\r\n\r\n* j. a good that is:\r\n\r\n  * i. waste or scrap derived from production there; or\r\n\r\n  * ii. waste or scrap derived from used goods collected there, provided that those goods are fit only for the recovery of raw materials; and\r\n\r\n* k. a good produced there, exclusively from goods referred to in subparagraphs (a) through (j), or from their derivatives.\r\n$EndLegislativeList\r\n\r\n{{Article 3}}\n"}},{"id":"cptpp/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"Non-originating goods/materials must be processed to meet the PSRs, except in the case of short supply goods listed in Annex IV, provided that meet the conditions set out in that Annex.\r\n\r\nExcept as otherwise provided in a Party’s Tariff Schedule, where an importing Party applies a different preferential tariff under CPTTP to other Parties for the same originating good and more than one Party is involved in the production, for the correct tariff to be applied the preferential origin must be declared as the Party where the last production process occurred with the exception of the following:\r\n\r\n$LegislativeList\r\n* a. an operation to ensure the preservation of a good in good condition for the purposes of transport and storage\r\n\r\n* b. packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes\r\n\r\n* c. mere dilution with water or another substance that does not materially alter the characteristics of the good\r\n\r\n* d. collection of goods intended to form sets, assortments, kits or composite goods; and\r\n\r\n* e. any combination of operations referred to in subparagraphs (a) through (d).\r\n$EndLegislativeList\n"}},{"id":"cptpp/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"$LegislativeList\r\n* 1. For a set classified as a result of the application of Rule 3(a) or (b) of the General Rules for the Interpretation of the Harmonized System, the originating status of the set shall be determined in accordance with the product-specific rule of origin that applies to the set.\r\n\r\n* 2. For a set classified as a result of the application of Rule 3(c) of the General Rules for the Interpretation of the Harmonized System, the set shall be originating only if each good in the set is originating and both the set and the goods meet the other applicable requirements of this Origin Reference Document.\r\n\r\n* 3. Notwithstanding paragraph 2, for a set classified as a result of the application of Rule 3(c) of the General Rules for the Interpretation of the Harmonized System, the set shall be originating if the value of all the non-originating goods in the set does not exceed 10 per cent of the value of the set.\r\n\r\n* 4. Notwithstanding paragraphs 1 through 3, and the textile and apparel product-specific rules of origin set out in Annex II (Product-Specific Rules of Origin), textile and apparel goods put up in sets for retail sale, classified as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System, shall not be regarded as originating goods unless each of the goods in the set is an originating good or the total value of the non-originating goods in the set does not exceed 10 per cent of the value of the set.\r\n\r\n* 5. For the purposes of paragraph 3 and 4:\r\n\r\n  * a. the value of non-originating goods in the set shall be calculated in the same manner as the value of non-originating materials in this Origin Reference Document; and\r\n\r\n  * b. the value of the set shall be calculated in the same manner as the value of the good in this Origin Reference Document.\r\n$EndLegislativeList\r\n\r\n{{Article 17}}\n"}},{"id":"cptpp/direct-transport","type":"rules_of_origin_article","attributes":{"article":"direct-transport","content":"$LegislativeList\r\n* 1. An originating good shall retain its originating status if the good has been transported to the importing Party without passing through the territory of a non-Party.\r\n\r\n* 2. If an originating good is transported through the territory of one or more non-Parties, the good shall retain its originating status provided that the good:\r\n\r\n  * a. does not undergo any operation outside the territories of the Parties other than: unloading; reloading; separation from a bulk shipment; storing; labelling or marking required by the importing Party; or any other operation necessary to preserve it in good condition or to transport the good to the territory of the importing Party; and\r\n\r\n  * b. remains under the control of the customs administration in the territory of a non-Party.\r\n$EndLegislativeList\r\n\r\n{{Article 18}}\n"}},{"id":"cptpp/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 20 - Claims for Preferential Tariff Treatment\r\n\r\n$LegislativeList\r\n* 1. An importer may make a claim for preferential tariff treatment, based on a certification of origin completed by the exporter, producer or importer, or issued by an issuing authority in accordance with Annex 3-A (Other Arrangements) of the CPTPP Agreement.\r\n\r\n* 2. A certification of origin:\r\n\r\n  * a. need not follow a prescribed format;\r\n\r\n  * b. must be in writing, including electronic format;\r\n\r\n  * c. must specify that the good is both originating and meets the requirements of this Origin Reference Document; and\r\n\r\n  * d. must contain a set of minimum data requirements as set out in Annex I (Minimum Data Requirements).\r\n\r\n* 3. certification of origin may apply to:\r\n\r\n  * a. a single shipment of a good into the territory of a Party; or\r\n\r\n  * b. multiple shipments of identical goods within any period specified in the certification of origin, but not exceeding 12 months.\r\n\r\n* 4. certification of origin shall be valid for two years after the date that it was issued.\r\n\r\n* 5. An importer may submit a certification of origin in English. If the certification of origin is not in English, the importing Party may require the importer to submit a translation in the language of the importing Party.\r\n$EndLegislativeList\r\n\r\n## Article 21 - Basis of a Certification of Origin\r\n\r\n$LegislativeList\r\n* 1. If a producer certifies the origin of a good, the certification of origin shall be completed on the basis of the producer having information that the good is originating.\r\n\r\n* 2. If the exporter is not the producer of the good, a certification of origin may be completed by the exporter of the good on the basis of:\r\n\r\n  * a. the exporter having information that the good is originating; or\r\n\r\n  * b. reasonable reliance on the producer’s information that the good is originating.\r\n\r\n* 3. A certification of origin may be completed by the importer of the good on the basis of:\r\n\r\n  * a. the importer having documentation that the good is originating; or\r\n\r\n  * b. reasonable reliance on supporting documentation provided by the exporter or producer that the good is originating.\r\n\r\n* 4. For greater certainty, nothing in paragraph 1 or 2 shall be construed to allow a Party to require an exporter or producer to complete a certification of origin or provide a certification of origin to another person.\r\n$EndLegislativeList\r\n\r\n## Article 22 - Discrepancies\r\n\r\nA certification of origin shall not be rejected due to minor errors or discrepancies in the certification of origin.\r\n\r\n## Article 23 - Waiver of Declaration of Origin\r\n\r\nA certificate of origin is not required if:\r\n\r\n$LegislativeList\r\na. the customs value of the importation does not exceed 1,000 United Kingdom pounds for goods imported into the United Kingdom or any higher amount as the importing Party may establish; or\r\n\r\nb. it is a good for which the importing Party has waived the requirement or does not require the importer to present a certification of origin,\r\n$EndLegislativeList\r\n\r\nprovided that the importation does not form part of a series of importations carried out or planned for the purpose of evading compliance with the importing Party’s laws governing claims for preferential tariff treatment under this Origin Reference Document.\r\n\r\n#  Article 24 - Obligations Relating to Importation\r\n\r\n$LegislativeList\r\n* 1. Except as otherwise provided for in this Origin Reference Document, for the purpose of claiming preferential tariff treatment, the importer shall:\r\n\r\n  * a. make a declaration that the good qualifies as an originating good;\r\n\r\n  * b. have a valid certification of origin in its possession at the time the declaration referred to in subparagraph (a) is made;\r\n\r\n  * c. provide a copy of the certification of origin to the importing Party if required by the Party; and\r\n\r\n  * d. if required by a Party to demonstrate that the requirements in Article 18 (Transit and Transhipment) have been satisfied, provide relevant documents, such as transport documents, and in the case of storage, storage or customs documents.\r\n\r\n* 2. If the importer has reason to believe that the certification of origin is based on incorrect information that could affect the accuracy or validity of the certification of origin, the importer shall correct the importation document and pay any customs duty and, if applicable, penalties owed.\r\n\r\n* 3. No importing Party shall subject an importer to a penalty for making an invalid claim for preferential tariff treatment if the importer, on becoming aware that such a claim is not valid and prior to discovery of the error by that Party, voluntarily corrects the claim and pays any applicable customs duty under the circumstances provided for in the Party’s law.\r\n$EndLegislativeList\r\n\r\n## Article 25 - Obligations Relating to Exportation\r\n\r\n$LegislativeList\r\n* 1. An exporter or producer that completes a certification of origin shall submit a copy of that certification of origin to the exporting Party, on its request.\r\n\r\n* 2. A false certification of origin or other false information provided by an exporter or a producer to support a claim that a good exported to the territory of another Party is originating may have the same legal consequences, with appropriate modifications, as those that would apply to an importer in its territory that makes a false statement or representation in connection with an importation.\r\n\r\n* 3. If an exporter or a producer has provided a certification of origin and has reason to believe that it contains or is based on incorrect information, the exporter or producer shall promptly notify, in writing, every person and every Party to whom the exporter or producer provided the certification of origin of any change that could affect the accuracy or validity of the certification of origin.\r\n$EndLegislativeList\r\n\r\n## Article 26 - Record Keeping Requirements\r\n\r\n$LegislativeList\r\n* 1. An importer claiming preferential tariff treatment for a good imported into the territory of a Party shall maintain, for a period of no less than five years from the date of importation of the good:\r\n\r\n  * a. the documentation related to the importation, including the certification of origin that served as the basis for the claim; and\r\n\r\n  * b. all records necessary to demonstrate that the good is originating and qualified for preferential tariff treatment, if the claim was based on a certification of origin completed by the importer.\r\n\r\n* 2. A producer or exporter that provides a certification of origin shall maintain, for a period of no less than five years from the date the certification of origin was issued, all records necessary to demonstrate that a good for which the exporter or producer provided a certification of origin is originating.\r\n\r\n* 3. An importer, exporter or producer may choose to maintain the records specified in paragraphs 1 and 2 in any medium that allows for prompt retrieval, including electronic, optical, magnetic or written form in accordance with a Party’s laws and regulations.\r\n$EndLegislativeList\n"}},{"id":"cptpp/packaging_retail","type":"rules_of_origin_article","attributes":{"article":"packaging_retail","content":"$LegislativeList\r\n* 1. Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, shall be disregarded in determining whether all the non-originating materials used in the production of the good have satisfied the applicable process or change in tariff classification requirement set out in Annex II (Product-Specific Rules of Origin) or whether the good is wholly obtained or produced.\r\n\r\n* 2. If a good is subject to a regional value content requirement, the value of the packaging materials and containers in which the good is packaged for retail sale, if classified with the good, shall be taken into account as originating or non-originating, as the case may be, in calculating the regional value content of the good.\r\n$EndLegislativeList\n"}},{"id":"cptpp/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"$LegislativeList\r\n* 1. Except as provided in paragraphs 4 to 7, a good that contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex II (Product-Specific Rules of Origin) for the good shall nonetheless be regarded as an originating good if the value of all those materials does not exceed 10 per cent of the value of the good, as defined under Article 1 (Definitions), and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 2. Paragraph 1 applies only when using a non-originating material in the production of another good.\r\n\r\n* 3. If a good described in paragraph 1 is also subject to a regional value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for the applicable regional value content requirement.\r\n\r\n* 4. A textile or apparel good classified outside of Chapters 61 through 63 of the Harmonized System 2012 that contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex II (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those materials is not more than 10 per cent of the total weight of the good and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 5. A textile or apparel good classified in Chapters 61 through 63 of the Harmonized System 2012 that contains non-originating fibres or yarns in the component of the good that determines the tariff classification of the good that do not satisfy the applicable change in tariff classification set out in Annex II (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those fibres or yarns is not more than 10 per cent of the total weight of that component and the good meets all the other applicable requirements of this Origin Reference Document.\r\n\r\n* 6. Notwithstanding paragraphs 4 and 5, a good described in paragraph 4 containing elastomeric yarn or a good described in paragraph 5 containing elastomeric yarn in the component of the good that determines the tariff classification of the good shall be considered to be an originating good only if such yarns are wholly formed in the territory of one or more of the Parties. (footnote: For greater certainty, this paragraph shall not be construed to require a material listed in Annex IV (Short Supply List of Products) to be produced from elastomeric yarns wholly formed in the territory of one or more of the Parties.\r\nFor the purposes of this paragraph, “wholly formed” means all production processes and finishing operations, beginning with the extrusion of filaments, strips, film or sheet, and including drawing to fully orient a filament or slitting a film or sheet into strip, or the spinning of all fibres into yarn, or both, and ending with a finished yarn or plied yarn.)\r\n\r\n* 7. This article shall not apply to:\r\n\r\n  * a. non-originating materials of HS 2012 heading 04.01 through 04.06, or non-originating dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90 or 2106.90, used in the production of a good of heading 04.01 through 04.06 other than a good of subheading 0402.10 through 0402.29 or 0406.30 (footenote: For greater certainty, milk powder of HS 2012 subheading 0402.10 through 0402.29, and processed cheese of subheading 0406.30, that is originating as a result of the application of the 10 per cent de minimis allowance in Article 11 (De Minimis), shall be an originating material when used in the production of any good of heading 04.01 through 04.06 as referred to in subparagraph (a) or the goods listed in subparagraph (b))\r\n\r\n  * b. non-originating materials of HS 2012 heading 04.01 through 04.06, or non-originating dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90, used in the production of the following goods:\r\n\r\n    * i. infant preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.10;\r\n\r\n    * ii. mixes and doughs, containing over 25 per cent by dry weight of butterfat, not put up for retail sale of subheading 1901.20;\r\n\r\n    * iii. dairy preparations containing over 10 per cent by dry weight of milk solids of subheading 1901.90 or 2106.90;\r\n\r\n    * iv. goods of heading 21.05;\r\n\r\n    * v. beverages containing milk of subheading 2202.90; or\r\n\r\n    * vi. animal feeds containing over 10 per cent by dry weight of milk solids of subheading 2309.90;\r\n\r\n  * c. non-originating materials of HS 2012 heading 08.05 or subheading 2009.11 through 2009.39, used in the production of a good of subheading 2009.11 through 2009.39 or a fruit or vegetable juice of any single fruit or vegetable, fortified with minerals or vitamins, concentrated or unconcentrated, of subheading 2106.90 or 2202.90;\r\n\r\n  * d. non-originating materials of Chapter 15 of the Harmonized System 2012, used in the production of a good of headings 15.07, 15.08, 15.12, or 15.14; or\r\n\r\n  * e. non-originating peaches, pears or apricots of Chapter 8 or 20 of the Harmonized System 2012, used in the production of a good of heading 20.08.\r\n$EndLegislativeList\r\n\r\n{{Article 11}}\n"}},{"id":"cptpp/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"For the purpose of determining whether a good is wholly obtained, or satisfies a process or change in tariff classification requirement as set out in Annex II (Product-Specific Rules of Origin), accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be disregarded; and\r\n\r\n$LegislativeList\r\n* 2. For the purpose of determining whether a good meets a regional value content requirement, the value of the accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.\r\n\r\n* 3. A good’s accessories, spare parts, tools or instructional or other information materials, as described in paragraph 4, shall be deemed to have the originating status of the good with which they are delivered.\r\n\r\n* 4. For the purposes of this Article, accessories, spare parts, tools, and instructional or other information materials are covered when:\r\n\r\n  * a. the accessories, spare parts, tools and instructional or other information materials are classified with, delivered with but not invoiced separately from the good; and\r\n\r\n  * b. the types, quantities, and value of the accessories, spare parts, tools and instructional or other information materials are customary for that good.\r\n$EndLegislativeList\r\n\r\n{{Article 13}}\n"}},{"id":"cptpp/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"A good produced from goods referred to in subparagraph (g) on board a factory ship that is registered, listed or recorded with a Party and entitled to fly the flag of that Party.\r\n\r\n{{Article 3}}\n"}},{"id":"cptpp/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"“indirect material” means a material used in the production, testing or inspection of a good but not physically incorporated into the good; or a material used in the maintenance of buildings or the operation of equipment, associated with the production of a good, including:\r\n\r\n$LegislativeList\r\n* i. fuel, energy, catalysts and solvents;\r\n\r\n* ii. equipment, devices and supplies used to test or inspect the good;\r\n\r\n* iii. gloves, glasses, footwear, clothing, safety equipment and supplies;\r\n\r\n* iv. tools, dies and moulds;\r\n\r\n* v. spare parts and materials used in the maintenance of equipment and buildings;\r\n\r\n* vi. lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and\r\n\r\n* vii. any other material that is not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production.\r\n$EndLegislativeList\r\n\r\nAn indirect material shall be considered to be originating without regard to where it is produced.\r\n\r\n{{Articles 1 and 16}}\n"}},{"id":"cptpp/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"***Cumulation in CPTPP states***\r\n\r\n$LegislativeList\r\n* 1. A good is regarded as originating if the good is produced in the territory of one or more of the Parties by one or more producers, provided that the good satisfies the requirements in Article 2 (Originating Goods) and all other applicable requirements in this Origin Reference Document.\r\n\r\n* 2. An originating good or material of one or more of the Parties that is used in the production of another good in the territory of another Party is considered as originating in the territory of the other Party.\r\n\r\n* 3. Production undertaken on a non-originating material in the territory of one or more of the Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\r\n$EndLegislativeList\r\n\r\n{{Article 10}}\n"}},{"id":"cptpp/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Packing materials and containers for shipment shall be disregarded in determining whether a good is originating.\r\n\r\n{{Article 15}}\n"}},{"id":"cptpp/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"***Cumulation in the United Kingdom***\r\n\r\n$LegislativeList\r\n* 1. A good is regarded as originating if the good is produced in the territory of one or more of the Parties by one or more producers, provided that the good satisfies the requirements in Article 2 (Originating Goods) and all other applicable requirements in this Origin Reference Document.\r\n\r\n* 2. An originating good or material of one or more of the Parties that is used in the production of another good in the territory of another Party is considered as originating in the territory of the other Party.\r\n\r\n* 3. Production undertaken on a non-originating material in the territory of one or more of the Parties by one or more producers may contribute toward the originating content of a good for the purpose of determining its origin, regardless of whether that production was sufficient to confer originating status to the material itself.\r\n$EndLegislativeList\r\n\r\n{{Article 10}}\n"}},{"id":"cptpp/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of proofs of origin\r\n\r\n$LegislativeList\r\n* 1. An importer may be denied a claim for preferential tariff treatment if:\r\n\r\n  * a. the importing Party determines that the good does not qualify for preferential treatment;\r\n\r\n  * b. pursuant to a verification under Article 3.27 (Verification of Origin) of the CPTPP Agreement, the importing Party has not received sufficient information to determine that the good qualifies as originating;\r\n\r\n  * c. the exporter, producer or importer fails to respond to a written request for information in accordance with Article 3.27 (Verification of Origin) of the CPTPP Agreement;\r\n\r\n  * d. after receipt of a written notification for a verification visit, the exporter or producer does not provide its written consent in accordance with Article 3.27 (Verification of Origin) of the CPTPP Agreement;\r\n\r\n  * e. the importer, exporter or producer fails to comply with the requirements of this Origin Reference Document; or\r\n\r\n  * f. for a textile and apparel good, if, pursuant to a verification under Chapter 4 of the CPTPP Agreement, access or permission for the visit is denied, the importing Party is prevented from completing the visit on the proposed date, and the exporter or producer does not provide an alternative date acceptable to the importing Party, or the exporter or producer does not provide access to the relevant records or facilities during a visit.\r\n\r\n* 2. If an importer is denied a claim for preferential tariff treatment, they shall be issued with a determination that includes the reasons for the determination.\r\n\r\n* 3. A claim for preferential tariff treatment shall not be rejected for the sole reason that the invoice was issued in a non-Party. If an invoice is issued in a non-Party, the certification of origin shall be separate from the invoice.\r\n\r\n* 4. If the competent authority that issued the certification of origin fails to respond to a verification request, the importing Party may deny the claim for preferential tariff treatment.\r\n$EndLegislativeList\r\n\r\n{{Article 27}}\n"}},{"id":"b3ab4e8622d25fe1205eeec994d69d3f","type":"rules_of_origin_v2_rule","attributes":{"rule":"A change to a good of [heading\u0026nbsp;8537](/headings/8537) to [heading\u0026nbsp;8538](/headings/8538) from any other heading.","rule_class":[],"operator":null,"footnotes":[]}},{"id":"1c82229d1f5d20f6b34e2499072d7522","type":"rules_of_origin_rule_set","attributes":{"heading":"8537-8538","subdivision":null},"relationships":{"rules":{"data":[{"id":"b3ab4e8622d25fe1205eeec994d69d3f","type":"rules_of_origin_v2_rule"}]}}},{"id":"5161b23a01420727a25a2a25394d8e3b","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The CPTPP Origin Reference Document, version 1.1, dated 30 September 2024","ord_version":"1.1","ord_date":"30 September 2024","ord_original":"240924_ORD_CPTPP_v1.1.docx"}}]}