{"id":"F2017L01487","name":"Customs (Singaporean Rules of Origin) Regulations 2017","slug":"customs-singaporean-rules-of-origin-regulations-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":144266,"registerId":"commonwealth-F2017L01487-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the Customs (Singaporean Rules of Origin) Regulations 2017.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Customs Act 1901.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n  In this instrument:\n\n> Act means the Customs Act 1901.\n\n> Agreement has the meaning given by section 153XD of the Act.\n\n> 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.\n\n> 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).\n\n> Harmonized System has the meaning given by section 153XD of the Act.\n\n> non‑originating materials has the meaning given by section 153XD of the Act.\n\n> originating materials has the meaning given by section 153XD of the Act.\n\n> production has the meaning given by section 153XD of the Act.\n\n> territory of Australia has the meaning given by section 153XD of the Act.\n\n> territory of Singapore has the meaning given by section 153XD of the Act.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Tariff change requirement","content":"## Part 2—Tariff change requirement","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Change in tariff classification requirement for non‑originating materials","content":"#### 5 Change in tariff classification requirement for non‑originating materials\n\n  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:\n    (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\n    (b) each of those other non‑originating materials satisfies the change in tariff classification, including by one or more applications of this section.","sortOrder":5},{"sectionNumber":"Part 3","sectionType":"part","heading":"Regional value content requirement","content":"## Part 3—Regional value content requirement","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Build‑down method","content":"#### 6 Build‑down method\n\n  (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:\n  ![](image.002.png)\n  where:\n\n> customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\n> 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.\n\n  (2) Regional value content must be expressed as a percentage.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Build‑up method","content":"#### 7 Build‑up method\n\n  (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:\n  ![](image.003.png)\n  where:\n\n> customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\n> value of originating materials means the value, worked out under Part 6, of the originating materials used in the production of the goods.\n\n  (2) Regional value content must be expressed as a percentage.","sortOrder":8},{"sectionNumber":"Part 6","sectionType":"part","heading":"Determination of value","content":"## Part 6—Determination of value","sortOrder":9},{"sectionNumber":"10","sectionType":"section","heading":"Value of goods that are originating materials or non‑originating materials","content":"#### 10 Value of goods that are originating materials or non‑originating materials\n\n  (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.\n  (2) The value of the materials is as follows:\n    (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;\n    (b) for materials acquired in the territory of Singapore:\n    (i) the price paid or payable for the materials by the producer of the goods; or\n    (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\n    (iii) the earliest ascertainable price paid or payable for the materials in the territory of Singapore;\n    (c) for materials that are produced by the producer of the goods—the sum of:\n    (i) all the costs incurred in the production of the materials, including general expenses; and\n    (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.\n  (3) If the materials are originating materials, in working out the value of the originating materials under subsection (2), the following may be included:\n    (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials to the producer of the goods;\n    (b) duties, taxes and customs brokerage fees on the materials that:\n    (i) have been paid in either or both of the territory of Singapore and the territory of Australia; and\n    (ii) have not been waived or refunded; and\n    (iii) are not refundable or otherwise recoverable;\n    including any credit against duties or taxes that have been paid or that are payable;\n    (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.\n  (4) If the materials are non‑originating materials, in working out the value of the non‑originating materials under subsection (2), disregard the following:\n    (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;\n    (b) duties, taxes and customs brokerage fees on the materials that:\n    (i) have been paid in either or both of the territory of Singapore and the territory of Australia; and\n    (ii) have not been waived or refunded; and\n    (iii) are not refundable or otherwise recoverable;\n    including any credit against duties or taxes that have been paid or that are payable;\n    (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.","sortOrder":10},{"sectionNumber":"11","sectionType":"section","heading":"Value of accessories, spare parts or tools","content":"#### 11 Value of accessories, spare parts or tools\n\n  If paragraphs 153XG(7)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:\n    (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\n    (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.","sortOrder":11},{"sectionNumber":"12","sectionType":"section","heading":"Value of packaging material and container","content":"#### 12 Value of packaging material and container\n\n  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:\n    (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\n    (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.","sortOrder":12}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears tightly focused on its original purpose of implementing rules of origin for the Australia-Singapore Free Trade Agreement. The structure follows a logical progression from definitions to tariff classification rules to valuation methods. There is no evidence of scope creep or unrelated matters being added."},"complexity_factors":["Multiple calculation methods (build-down vs build-up) with different formulas and variable definitions","Recursive logic in section 5: non-originating materials can satisfy tariff change requirements through repeated application of the same section to upstream materials","Cross-references to the Customs Act 1901 (at least 8 specific section references including 153XD, 153XG, 153XH)","Bifurcated treatment of originating vs non-originating materials in section 10 (subsections 3 and 4 are mirror images with opposite inclusions/exclusions)","Three alternative valuation bases for materials acquired in Singapore (section 10(2)(b)(i)-(iii))","Nested conditions in sections 11 and 12 requiring satisfaction of multiple paragraphs in the parent Act before triggering obligations","Technical accounting concepts: \"earliest ascertainable price\", \"normal course of trade\", \"general expenses\", \"reusable scrap or by-products\"","Reference to external treaty instruments (WTO Valuation Agreement) requiring knowledge of international trade law"],"plain_english_summary":"These rules of origin determine when goods imported from Singapore qualify for reduced or zero Australian tariffs under SAFTA. Qualification is assessed by whether production changes tariff classification, meets regional value‑content tests, and satisfies detailed value‑calculation methods for components and packaging.\n\nImporters, exporters, manufacturers and customs intermediaries use these rules to secure preferential duty treatment and to prevent tariff‑avoidance via third‑country routing — affecting pricing, competitiveness, and supply‑chain decisions."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The instrument implements methods and definitions for applying origin criteria under the Customs Act and the Australia–Singapore arrangements. It does not itself state that it broadens or narrows which goods are within scope; instead it prescribes how to calculate tariff‑shift, regional value content and material values for origin determinations."},"complexity_factors":["Cross-references to the Customs Act 1901 and defined terms (multiple references throughout)","Recursive tariff‑classification rule for non-originating inputs (reg 5) that can apply iteratively","Two alternative RVC formulas (build-down and build-up) requiring different inputs and percentage expression (regs 6–7)","Multiple valuation methods for materials depending on origin, acquisition method or production (reg 10(2))","Different inclusions/exclusions for costs depending on whether materials are originating or non‑originating (reg 10(3) vs 10(4))","Special valuation rules for accessories, spare parts, tools and packaging that tie back into RVC calculations (regs 11–12)","Reliance on external valuation rules (Singapore law implementing GATT Article VII) for some inputs (reg 10(2)(a))","Operational compliance burden: producers/importers must maintain records to support chosen valuation and RVC methods"],"plain_english_summary":"These regulations set the technical rules for when goods qualify as originating under the Australia–Singapore arrangement. They specify tariff‑shift treatment for non‑originating inputs, two regional value‑content formulas (build‑down and build‑up), and detailed valuation rules for originating/non‑originating materials, packaging and accessories. Producers, importers and customs intermediaries must apply these calculations to claim preferential tariffs, creating defined compliance and record‑keeping obligations."}},"importantCases":[],"_links":{"self":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017","history":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017/history","analysis":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017/analysis","conflicts":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017/conflicts","importantCases":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017/important-cases","documents":"/api/acts/customs-singaporean-rules-of-origin-regulations-2017/documents"}}