Customs Act 1901

PART VIII - THE DUTIES  

Division 1BA - Singaporean originating goods  

Subdivision C - Goods produced in Singapore, or in Singapore and Australia, from originating materials  

SECTION 153XF  

153XF   GOODS PRODUCED IN SINGAPORE, OR IN SINGAPORE AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are Singaporean originating goods if:

(a) they are produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a certification of origin for the goods.