Consolidated TPP Text – Annex 2-D: Tariff Schedule of Singapore

General Notes

1. The provisions of this Schedule are generally expressed in terms of the Singapore Trade Classification, Customs and Excise Duties (STCCED), and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the STCCED.  To the extent that provisions of this Schedule are identical to the corresponding provisions of the STCCED, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the STCCED.

2. The base rates of duty set out in this Schedule reflect Singapore’s Most-Favoured-Nation (MFN) rates of duty in effect on January 1, 2010.

3. Pursuant to Article 2.4.2 (Elimination of Customs Duty), customs duties on originating goods provided for in the items in staging category EIF shall be eliminated entirely, and these goods shall be duty-free on the date of entry into force of this Agreement for Singapore.