What are the qualifying requirements for a Movement Certificate (or "back-to-back Form E")?

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Please refer to Rule 12 of the Revised Operational Certification Procedures (OCP) for the Rules of Origin of the ASEAN-China Free Trade Area for the relevant requirements. In general, besides being covered by a valid Form E issued by the first exporting country, the goods must also be stored in the Free Trade Zone (FTZ) or a Customs Zero-GST (ZGS) warehouse from the point of importation until the re-exportation. There should not be any transfer of ownership during the period of storage in Singapore.

What are the qualifying requirements for a Movement Certificate (or "back-to-back Form E")?

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