The re-export may be eligible for a back-to-back preferential Certificate of Origin (PCO) issued under a specific Free Trade Agreement (FTA), under the following conditions:

1. The first exporting country, Singapore, and final importing country are Parties to the FTA;
2. The FTA contains a back-to-back PCO provision;
3. The goods are imported into Singapore from the first exporting country and re-exported from Singapore to the final importing country;
4. The import of the goods into Singapore is covered by a PCO issued by the issuing authority in the first exporting country;
5. The goods do not undergo any further processing in Singapore; and
6. The goods fulfil the relevant requirements in the Operational Certification Procedures of the FTA.