Customs (Singaporean Rules of Origin) Regulations 2017

Customs (Singaporean Rules of Origin) Regulations 2017

made under the

Customs Act 1901

Compilation No. 1

Compilation date:    14 December 2018

Includes amendments up to: F2018L01755

Registered:    16 January 2019

About this compilation

This compilation

This is a compilation of the Customs (Singaporean Rules of Origin) Regulations 2017 that shows the text of the law as amended and in force on 14 December 2018 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary

1 Name

3 Authority

4 Definitions

Part 2—Tariff change requirement

5 Change in tariff classification requirement for non‑originating materials

Part 3—Regional value content requirement

6 Build‑down method

7 Build‑up method

Part 6—Determination of value

10 Value of goods that are originating materials or non‑originating materials

11 Value of accessories, spare parts or tools

12 Value of packaging material and container

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

1  Name

  This instrument is the Customs (Singaporean Rules of Origin) Regulations 2017.

3  Authority

  This instrument is made under the Customs Act 1901.

4  Definitions

  In this instrument:

Act means the Customs Act 1901.

Agreement has the meaning given by section 153XD of the Act.

Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name set out in Annex 1A of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

Note: The Marrakesh Agreement Establishing the World Trade Organization is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Harmonized System has the meaning given by section 153XD of the Act.

non‑originating materials has the meaning given by section 153XD of the Act.

originating materials has the meaning given by section 153XD of the Act.

production has the meaning given by section 153XD of the Act.

territory of Australia has the meaning given by section 153XD of the Act.

territory of Singapore has the meaning given by section 153XD of the Act.

Part 2—Tariff change requirement

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.

Part 3—Regional value content requirement

6  Build‑down method

 (1) For the purposes of subsection 153XG(6) of the Act, the regional value content of goods under the build‑down method is worked out using the formula:

where:

customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of non‑originating materials means the value, worked out under Part 6, of the non‑originating materials used in the production of the goods.

 (2) Regional value content must be expressed as a percentage.

7  Build‑up method

 (1) For the purposes of subsection 153XG(6) of the Act, the regional value content of goods under the build‑up method is worked out using the formula:

where:

customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of originating materials means the value, worked out under Part 6, of the originating materials used in the production of the goods.

 (2) Regional value content must be expressed as a percentage.

Part 6—Determination of value

10  Value of goods that are originating materials or non‑originating materials

 (1) For the purposes of subsection 153XD(3) of the Act, this section explains how to work out the value of originating materials or non‑originating materials used in the production of goods.

 (2) The value of the materials is as follows:

 (a) for materials imported into Singapore by the producer of the goods—the value of the materials worked out under a law of Singapore that implements the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

 (b) for materials acquired in the territory of Singapore:

 (i) the price paid or payable for the materials by the producer of the goods; or

 (ii) the value of those materials worked out under paragraph (a) on the assumption that those materials had been imported into Singapore by the producer of the goods; or

 (iii) the earliest ascertainable price paid or payable for the materials in the territory of Singapore;

 (c) for materials that are produced by the producer of the goods—the sum of:

 (i) all the costs incurred in the production of the materials, including general expenses; and

 (ii) an amount that is the equivalent of the amount of profit that the producer would make for the materials in the normal course of trade or of the amount of profit that is usually reflected in the sale of goods of the same class or kind as the materials.

 (3) If the materials are originating materials, in working out the value of the originating materials under subsection (2), the following may be included:

 (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials to the producer of the goods;

 (b) duties, taxes and customs brokerage fees on the materials that:

 (i) have been paid in either or both of the territory of Singapore and the territory of Australia; and

 (ii)  have not been waived or refunded; and

 (iii)  are not refundable or otherwise recoverable;

  including any credit against duties or taxes that have been paid or that are payable;

 (c) the costs of waste and spoilage resulting from the use of the materials in the production of the goods, reduced by the value of reusable scrap or by‑products.

 (4) If the materials are non‑originating materials, in working out the value of the non‑originating materials under subsection (2), disregard the following:

 (a) the costs of freight, insurance, packing and all other costs incurred in transporting the materials, within the territory of Singapore or the territory of Australia, to the producer of the goods;

 (b) duties, taxes and customs brokerage fees on the materials that:

 (i) have been paid in either or both of the territory of Singapore and the territory of Australia; and

 (ii) have not been waived or refunded; and

 (iii) are not refundable or otherwise recoverable;

  including any credit against duties or taxes that have been paid or that are payable;

 (c) the costs of waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of reusable scrap or by‑products.

11  Value of accessories, spare parts or tools

  If paragraphs 153XG(7)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:

 (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods; and

 (b) for the purposes of subsection 153XD(3) of the Act, the value of the accessories, spare parts, tools or instructional or other information materials must be worked out under section 10 as if the accessories, spare parts, tools or instructional or other information materials were materials used in the production of the goods.

12  Value of packaging material and container

  If paragraphs 153XH(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the value of the packaging material or container for the goods must be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods; and

 (b) for the purposes of subsection 153XD(3) of the Act, the value of the packaging material or container must be worked out under section 10 as if the packaging material or container were materials used in the production of the goods.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history