Commonwealth Numbered Regulations

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CUSTOMS (SINGAPOREAN RULES OF ORIGIN) REGULATIONS 2017 (F2017L01487) - RULE 5

Change in tariff classification requirement for non-originating materials

                   For the purposes of subsection 153XG(3) of the Act, a non-originating material used in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if:

                     (a)  it was produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from other non-originating materials; and

                     (b)  each of those other non-originating materials satisfies the change in tariff classification, including by one or more applications of this section.

   



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