The Certificate of Origin is available at the Singapore Customs.

The exporter of the products qualified for preferential treatment should apply to the Singapore Customs requesting for the pre-exportation verification of the origin of the products. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter.

The validity of the Certificate of Origin shall be 12 months from the date of its issuance. The original copy, together with the triplicate, shall be forwarded by the exporter to the importer for submission of the original copy to the Customs Authority at the port or place of importation. The duplicate shall be retained by the issuing authority in the exporting Party. The triplicate shall be retained by the importer and the quadruplicate shall be retained by the exporter.

The application for Certificates of Origin and all documents related to such application shall be retained by the Issuing Authority for not less than two years from the date of issuance.

Advanced Ruling

An exporter could seek the issuance of written advance rulings, prior to the export of the good.

The importing authority may request, at any time during the course of evaluating the request for an advance ruling, additional information necessary to evaluate the request. The importing authority shall issue its determination regarding the origin of the good within 120 days after receipt of all necessary information.

The importing authority may modify or revoke an advance ruling:

(a)	if the ruling was based on an error of fact;
(b)	if there is a change in the material facts or circumstances on which the ruling was based; or
(c)	to conform with a modification of the Chapter 3.

Where the importing authority modifies or revokes an advance ruling, such modification or revocation shall only take effect 60 days after the date on which the modification or revocation is issued, and shall not apply to importation of a good that has occurred prior to the effective date.

The importing authority may revoke any advance ruling if the importer or exporter to whom the advance ruling was issued had provided false or incorrect information pursuant to the application for the ruling.

Apart from the advance ruling being revoked, the person who had provided the false or incorrect information shall also be liable to appropriate penalties under the domestic laws of the respective economies.