Customs Amendment (Product Specific Rule Modernisation) Act 2018 (151 of 2018)

Schedule 1   Amendments

Part 1   Singaporean originating goods

Customs Act 1901

4   At the end of section 153XG

Add:

Goods put up in a set for retail sale

(9) If:

(a) goods are put up in a set for retail sale; and

(b) the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

the goods are Singaporean originating goods under this sectiononly if:

(c) all of the goods in the set, when considered separately, are Singaporean originating goods; or

(d) the total customs value of the goods (if any) in the set that are not Singaporean originating goods does not exceed 10% of the customs value of the set of goods.

Example: A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.