All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

Trade in Goods Guide to using ASEAN-CHINA FTA / CHINA-SINGAPORE FTA

to export to China

China in this text refers to China Mainland only. (Hongkong and Macau not inclusive)

Step1 : Knowing your HS Code

Check for the China HS (Harmonised System) Code of your product. China HS code will

be required to find out your product’s MFN rate1 or tariff concession rate

2 when

importing to China. You may check with either the China Customs or your importer in

China to find out your product’s HS Code in China.

To find Singapore’s HS code of your product, please refer to Singapore Customs.

http://www.customs.gov.sg/leftNav/trad/per/Classification+of+Goods.htm

Step 2 : Getting the MFN Rate and Tariff Concession Rates

With the HS code, check for

1) China’s MFN rate for your product.

2) Tariff concession rates given to your product.

You can check with the China Customs or China importing party for the latest import

duty (MFN Rate) imposed on your product.

Note: If the product has 0% import duty, FTAs may not be beneficial to you in terms of

tariff savings.

For a quick check, you can make use of the following Tariff Calculators:

China MofCom website (Tariff Calculator):

http://ftanew.mofcom.gov.cn/ftaEn/FTABrowser.jsp

Singapore FTA website (Tariff Calculator):

http://www.fta.gov.sg/tariff_calculator.asp

The legal text for ASEAN-China FTA Tariff Reduction Schedule can be found in the link

below.

http://www.asean.org/19105.htm

China-Singapore FTA provides earlier reduction/elimination for a list of products under

ASEAN-China FTA. The list can be found in the link below.

http://www.fta.gov.sg/csfta/annex1a_chinatariffeliminationschedule.pdf

1 MFN (Most Favoured Nation) Rate refers to the tax payable for the purpose of importing a product into a

WTO Country. 2 Tariff Concession Rate refers to the import duty which would be applicable to a product which is

imported under a specific FTA.

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

Step 3 : Compare MFN and Tariff Concession Rates.

Compare MFN and Tariff Concessions Rates to find out if you will be able to benefit

from any of the FTA.

Step 4: Check the Rules of Origin for the FTA which is beneficial to you To qualify for the FTA tariff concession rate, check that the product satisfies the Rules of

Origin3 (ROO).

For ACFTA:

To be considered as Originating Goods under ACFTA,

1. Your product will be considered originating if it is Wholly Obtained or

Produced in Singapore according to Rule 3 under ACFTA Rules of Origin

Legal Text. http://www.fta.gov.sg/acfta/annex3-rulesoforigin_new.pdf

2. If your product is not Wholly Obtained,

a. Check if your product falls under Product Specific Rules according to

Rule 6 of ACFTA Rules of Origin Legal Text. Please refer to

Attachment B for the list of products under Product Specific Rules.

i. Products under Exclusive Rule/Criterion will have to follow

the specific criteria defined.

ii. Products under Alternative Rule are given the choice between

the Origin Criteria stated or ACFTA General Rule.

b. If your product does not falls under Product Specific rules, it will have

to meet the ACFTA General Rule of having Regional Value Content

of 40% FOB price or more; according Rule 4 of the ACFTA Rules of

Origin Legal Text. Accumulation of originating raw materials from

other FTA partners is allowed according to Rule 5.

Please take note that Operations and Processes as specific according to:

1. Rule 7 under ACFTA Rules of Origin Legal Text and,

2. Singapore Customs Minimal Operation

http://www.customs.gov.sg/NR/rdonlyres/01FDFC8A-F652-4BDD-

A8A3-61D7A5AAA07B/12922/MinimalOP.doc

will not be taken into account when determining the Rules of Origin.

3 Rules of Origin is a set of criteria which determines if your product qualifies as originating product under

a specific FTA.

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

For CSFTA:

To be considered as Originating Goods under CSFTA,

1. Your product will be considered originating if it is Wholly Obtained or

Produced in Singapore according to Article 12 under CSFTA Rules of Origin

Legal Text. http://www.fta.gov.sg/csfta/chapter4_rulesoforigin.pdf

2. If your product is not Wholly Obtained,

a. Check if your product falls under Product Specific Rules according to

Article 15 of CSFTA Rules of Origin Legal Text. Please refer to

Annex 2: Product Specific Rules; for the list of products under Product

Specific Rules.

http://www.fta.gov.sg/csfta/annex2_product%20specific%20rules.pdf

i. Products under Exclusive Rule/Criterion will have to follow

the specific criteria defined.

ii. Products under Alternative Rule are given the choice between

the Origin Criteria stated or CSFTA General Rule.

b. If your product does not falls under Product Specific rules, it will have

to meet the CSFTA General Rule of having Regional Value Content of

40% FOB price or more; according Article 13 of the CSFTA Rules of

Origin Legal Text. Accumulation of originating raw materials from

other FTA partners is allowed according to Article 14.

Please take note that Operations and Processes as specific according to:

1. Article 17 under CSFTA Rules of Origin Legal Text and,

2. Singapore Customs Minimal Operation

http://www.customs.gov.sg/NR/rdonlyres/01FDFC8A-F652-4BDD-

A8A3-61D7A5AAA07B/12922/MinimalOP.doc

will not be taken into account when determining the Rules of Origin.

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

Step 5: Comply with the documentation procedures If your product is able to benefit from the Preferential Concessions and meet the Rules of

Origin, you may start the documentation procedures to apply for relevant Preferential

Certificate of Origin.

1) Register your factory with Singapore Customs.

2) Submit Manufacturing Cost Statement for approval.

3) Apply for Preferential Certificate of Origin for each shipment.

For information on customs documentation, please refer to

http://www.customs.gov.sg/leftNav/trad/Certificates+of+Origin.htm

Step 6: Sent product and Preferential Certificate of Origin to Importer Once you have completed the above 5 steps, your product would be ready to enjoy the

preferential concessions. Sent your products and its original Preferential Certificate of

Origin (PCO) to your importer. Your importer will be able to enjoy the preferential

concessions upon showing China Customs the PCO when clearing the products.

Please keep all your documents for any post verification according to the period stated

below:

For ACFTA = 3 Years

For CSFTA = 3 Years

Legal Texts

Legal Texts for both FTAs are available for detailed information.

ACFTA Legal Texts can be found at the link below.

http://www.fta.gov.sg/fta_acfta.asp?hl=2

CSFTA Legal Texts can be found at the link below.

http://www.fta.gov.sg/fta_csfta.asp?hl=27

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

General Steps in use Singapore’s FTA with China

for Exports (Flowchart)

* For a quick check, you can make use of the following:

Singapore FTA website (China’s Preferential Tariff Rate and Rules of Origin):

http://www.fta.gov.sg/tariff_calculator.asp

China MofCom website (China’s Import Duty):

http://ftanew.mofcom.gov.cn/ftaEn/FTABrowser.jsp

** For Rules of Origin on China-Singapore Free Trade Agreement or ASEAN-China Free Trade Agreement, Please refer

to respective flow chart.

Yes

No

No

Yes

Steps to using Singapore’s FTA with China

Step 1: Know your product’s HS Code

Step 2: Find out normal import duty rate (MFN Rates) and

your product’s concession rate for intended FTA *

Step 5: Comply with documentation procedures

Step 3: Compare if there is

monetary benefit in using FTA

Step 4: Check and meet the

Rules of Origin for your

product **

Step 6: Sent product and Preferential

Certification of Origin to Importer

No monetary

Benefit

Cannot Use

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

ASEAN China Free Trade Agreement

Rules Of Origin for Exports (Flowchart)

* Please refer to Attachment B of http://www.fta.gov.sg/acfta/annex3-rulesoforigin_new.pdf for the list of products and their criteria under Product Specific Rules.

** Regional Value Content = x 100% *** Non-originating materials are materials which do not qualify under the specific FTA which your product would be exported under.

No

No

Yes Yes

No

No

No

Yes

Yes

ACFTA Rules of Origin (ROO)

Is your product Wholly

Obtained or manufactured

within Singapore?

Does your product

falls under Product

Specific Rules? *

May Qualify

Does your product meet

Regional Value Content

of 40% FOB price? **

Does your product

falls under and

meet “Exclusive

rule/Criterion” *

Does not

qualify

Does your product meet

Regional Value Content

of 40% FOB price ** or

the “Alternative

rule/Criterion” *

Yes

Does not

qualify

May Qualify

May Qualify May Qualify

All information is provided by IE Singapore to you in good faith, without any representation or warranty, and does not constitute professional advice. IE Singapore or its employees shall not be held responsible for any consequence arising

from your reliance on any information provided by us. You are advised to consult your own professional advisors.

China Singapore Free Trade Agreement

Rules Of Origin for Exports (Flowchart)

* Please refer to Annex 2, http://www.fta.gov.sg/csfta/annex2_product%20specific%20rules.pdf for the list of products and their criteria under Product Specific Rules.

** Regional Value Content = x 100% *** Non-originating materials are materials which do not qualify under the specific FTA which your product

would be exported under.

No

No

Yes Yes

No

No

No

Yes

Yes

CSFTA Rules of Origin (ROO)

Is your product Wholly

Obtained or manufactured

within Singapore?

Does your product

falls under Product

Specific Rules? *

May Qualify

Does your product meet

Regional Value Content

of 40% FOB price? **

Does your product

falls under and

meet “Exclusive

rule/Criterion” *

Does not

qualify

Does your product meet

Regional Value Content

of 40% FOB price ** or

the “Alternative

rule/Criterion” *

Yes

Does not

qualify

May Qualify

May Qualify May Qualify