No. S 735
Customs Act
(CHAPTER 70)
Customs (Duties)
(Amendment No. 4)
Order 2017
In exercise of the powers conferred by section 10(1) of the Customs Act, the Minister for Finance makes the following Order:
Citation and commencement
1.  This Order is the Customs (Duties) (Amendment No. 4) Order 2017 and comes into operation on 1 January 2018.
Amendment of paragraph 4
2.  Paragraph 4 of the Customs (Duties) Order (O 4) is amended —
(a)by deleting sub-paragraph (b) of sub‑paragraph (5) and substituting the following sub-paragraph:
(b)where the goods are mentioned in sub‑paragraph (1)(d) —
(i)if the Government authorities designated by the exporting country have issued an Electronic Certificate of Origin in accordance with Annex 8 of the ATIGA in respect of the goods, all of the following:
(A)the reference number of the Electronic Certificate of Origin in writing;
(B)an import permit in respect of the goods;
(C)an invoice issued to the consignee specified in the Electronic Certificate of Origin that states a description of the goods, the quantity of the goods and the reference number and date of the invoice; and
(ii)if no such Electronic Certificate of Origin has been issued —
(A)a Certificate of Origin in the form set out in the Third Schedule issued by the Government authorities designated by the exporting country; or
(B)a declaration issued by a certified exporter authorised by the Government authorities of the exporting country, if the exporting country is a Participating Member State of the Memorandum of Understanding between the Governments of the Participating Member States of the Association of South‑East Asian Nations (ASEAN) on the Pilot Project for the Implementation of a Regional Self‑Certification System;”;
(b)by deleting sub-paragraph (i) of sub‑paragraph (5)(i) and substituting the following sub‑paragraph:
(i)in the case of any goods mentioned in sub‑paragraph (4H)(a) —
(A)if the Government authorities designated by Brunei Darussalam have issued an Electronic Certificate of Origin in accordance with Annex 8 of the ATIGA in respect of the goods, all of the following:
(AA)the reference number of the Electronic Certificate of Origin in writing;
(AB)an import permit in respect of the goods;
(AC)an invoice issued to the consignee specified in the Electronic Certificate of Origin that states a description of the goods, the quantity of the goods and the reference number and date of the invoice; and
(B)if no such Electronic Certificate of Origin has been issued —
(BA)a Certificate of Origin in the form set out in the Third Schedule issued by the Government authorities designated by Brunei Darussalam; or
(BB)a declaration issued by a certified exporter authorised by the Government authorities of Brunei Darussalam under the Memorandum of Understanding between the Governments of the Participating Member States of the Association of South‑East Asian Nations (ASEAN) on the Pilot Project for the Implementation of a Regional Self‑Certification System;”; and
(c)by deleting sub‑paragraph (6) and substituting the following sub‑paragraph:
(6)  The requirements in sub‑paragraph (5)(b) and (i)(i) are waived if the value of the consignment does not exceed US$200 free on board (FOB).”.
[G.N. Nos. S 660/2009; S 349/2010; S 68/2011; S 658/2011; S 65/2012; S 98/2013; S 353/2013; S 551/2013; S 94/2014; S 263/2014; S 363/2014; S 843/2014; S 85/2015; S 369/2016; S 54/2017; S 551/2017; S 685/2017]
Made on 28 November 2017.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[Customs 00107/65/V21; AG/LEGIS/SL/70/2015/2 Vol. 2]
(To be presented to Parliament under section 143(2) of the Customs Act).