5Change in tariff classification requirement for non‑originating materials

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.