The goods which are made in China will come into Singapore first before being exported out to Malaysia. Can the shipper still apply for Form D?
China is not a Party to the ASEAN Trade In Goods Agreement (ATIGA), hence, you will not be able to apply for a back-to-back Form D to Malaysia. For the scenario given, you can applying for a Back-to-Back Form E (Movement Certificate) under the ASEAN-China FTA for the re-export, if:
1) The importer and exporter in Singapore is the same entity.
2) The import from China into Singapore is covered by a Form E and the Form E is valid at the point of the Back-to-Back Form E application.
3) The goods are stored in the FTZ or bonded warehouse upon their importation into Singapore, while pending re-exportation to Malaysia.
The above is in addition to meeting all other relevant requirements under the ACFTA. You may wish to refer to this link for more information on how to apply for a Back-to-Back Preferential Certificate of Origin.
Related questions
Goods are imported from China and will ship to Vietnam from Singapore. My customer from Vietnam would like to have a Form D. How can I apply for the Form D?
Am I required to apply for a back-to-back Form E for goods imported from Indonesia to Singapore and subsequently re-exported to China? When should I submit?
I have shipment from Indonesia to Singapore and after deliver to Singapore distributor, the cargo is sold to Indonesia customer. Can I apply Back-to-Back Form D in Singapore?
Can I apply for a back-to-back Form E if the goods are imported from Germany to Singapore and subsequently re-exported to Indonesia?
