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?
Please note that the Back-to-Back CO provision under the ATIGA is not intended to cater for re-exports back to the originating country. Should the exporter wish to apply for a Back-to-Back Form D for the re-export back to Indonesia, the exporter may wish to check with the importing authorities if preferential tariff treatment will be accorded for goods re-exported back to the first exporting Party (i.e. the originating country, Indonesia) under the Back-to-Back Form D. Upon getting confirmation from the importing authorities, you may then proceed with applying for the Back-to-Back Form D.
Related questions
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?
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?
I have Form AK for goods imported from Korea. Can I apply Back-to-Back Form AK for exporting goods to non-ASEAN countries (e.g. Bangladesh)?
Can I apply for a back-to-back preferential Certificate of Origin (PCO) for my re-export if the goods were imported into Singapore via a different PCO?
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