Customs Documentation  
     
 

The key facilitative commitment under this chapter includes the self-certification for the claiming of preferential tariffs. Using the case of Singapore-originating goods as an example, an importer would have to prove that the goods are of Singapore origin
via the presentation of a declaration of origin on the export invoice, in order to claim preferential tariffs on the goods in question. Under the Agreement, the Singapore exporter or producer can make this declaration of origin without the need for a formal certificate of origin.

Furthermore, to facilitate the trade in low-value consignments, the requirement of a declaration of origin is waived if the value of the consignment is below US$1,000.

Advanced Ruling

Each Party, through its customs administration, shall provide in writing advance rulings in respect of the tariff classification and origin of goods and whether a good qualifies for entry free of customs duty.
 
Each Party shall adopt or maintain procedures for advance rulings, which shall require that an applicant for an advance ruling provide a detailed description of the goods and all relevant information needed to issue an advance ruling. Each Party's  customs administration may, at any time during the course of issuing an advance ruling, request that the applicant provide additional information within a specified period. It shall provide that an advance ruling be issued to the applicant within 60 days of the receipt of all necessary information.

A Party may modify or revoke an advance ruling upon a determination that the ruling was based on an error of fact or law, the information provided is false or inaccurate, if there is a change in domestic law consistent with this Agreement, or there is a change in a material fact, or circumstances on which the ruling is based.