Customs Act 1901
Goods are Singaporean originating goods if:
(a) they are wholly obtained or produced entirely in Singapore or in Singapore and Australia; 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.
153XE(2)
Goods are wholly obtained or produced entirely in Singapore or in Singapore and Australia if, and only if, the goods are:
(a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the territory of Singapore or in the territory of Singapore and the territory of Australia; or
(b) live animals born and raised in the territory of Singapore or in the territory of Singapore and the territory of Australia; or
(c) goods obtained in the territory of Singapore from live animals referred to in paragraph (b); or
(d) animals obtained by hunting, trapping, fishing, gathering or capturing in the territory of Singapore; or
(e) goods obtained from aquaculture conducted in the territory of Singapore; or
(f) minerals, or other naturally occurring substances, extracted or taken from the territory of Singapore; or
(g) fish, shellfish or other marine life taken from the high seas by vessels that are entitled to fly the flag of Singapore; or
(h) goods produced, from goods referred to in paragraph (g), on board factory ships that are registered, listed or recorded with Singapore and are entitled to fly the flag of Singapore; or
(i) goods, other than fish, shellfish or other marine life, taken by Singapore, or a person of Singapore, from the seabed, or subsoil beneath the seabed, outside the territory of Singapore, and beyond areas over which non-Parties exercise jurisdiction, but only if Singapore, or the person of Singapore, has the right to exploit that seabed or subsoil in accordance with international law; or
(j) waste or scrap that:
(i) has been derived from production in the territory of Singapore; or
(ii) has been derived from used goods that are collected in the territory of Singapore and that are fit only for the recovery of raw materials; or
(k) goods produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.
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