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When do I need to check the "Third Country Invoicing" in box 13 of the back-to-back Preferential CO?
Third Country Invoicing (TCI) refers to the arrangement where an invoice that accompanies the Preferential Certificate of Origin (CO) and used for the clearance of goods in the importing Party, is not issued from a company located in the exporting Party but from another country that may or may not be a Party to the same FTA. In some FTAs, TCI is commonly referred to as Third Party Invoicing. An example with graphical illustration can be found in the Handbook on Rules of Origin for Preferential Certificates of Origin page 18 located here.
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Certificates of OriginRelated questions
How does a third party invoicing work?
Can I apply for a back-to-back preferential Certificate of Origin (PCO) for my re-export if the goods were imported into Singapore via a different PCO?
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Can I still apply for a back-to-back preferential Certificate of Origin (PCO) if I do not have the original CO?
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The goods are locally manufactured in Singapore and will be sold to a Malaysian company. The company wants the manufacturer to export the goods to an end user in India with a Form AI. Does Customs accept third party invoicing?
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