A back-to-back preferential CO may be applied for the export of goods provided that the following conditions are met:

• The FTA contains a back-to-back preferential CO provision;

• The first exporting country, Singapore, and the final importing country are parties to the same FTA;

• The goods are imported into Singapore from the first exporting country and re-exported from Singapore to the final importing country;

• The import of the goods into Singapore is covered by a preferential CO issued by the issuing authority in the first exporting country;

• The goods do not undergo any further processing in Singapore; and

• The goods fulfil the relevant requirements in the Operational Certification Procedures of the FTA.

Based on the scenario you described, it does not fulfil the condition that "The first exporting country (Korea), Singapore, and the final importing country (Non-ASEAN Countries) are parties to the same FTA." Currently, there are no FTAs that cover these countries under one agreement.