To renew your Manufacturing Cost Statement (MCS), you may either submit a Letter of Undertaking (LOU) on the condition that there is no change to the Origin Criterion of your product, or resubmit a fresh MCS to Singapore Customs for verification if there is a change to the Origin Criterion. All supporting documents such as the declaration letter and invoice for locally originating raw materials must be resubmitted as part of the MCS application. For the full list of supporting documents, please refer to "Detailed MCS Guide" tab in the MCS template. The LOU is available�here.