According to the US Code of Federal Regulations Title 19 (Customs Duties) Part 134.1 (Definitions), “country of origin” means the “country of manufacture, production, or growth of any article of foreign origin entering the United States.”

When a good does not come entirely from a single country, the origin of the good is determined using the “substantial transformation” criterion. This means that the good underwent a fundamental change in form, appearance, nature, or character. This fundamental change normally occurs as result of processing or manufacturing in the country claiming origin.

Minimal processing or assembly operations do not usually result in a substantial transformation. This applies to all non-textile goods. For more information, including the rules for textile goods, companies may refer to the US CBP’s Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Rules of Origin”.

You may also wish to:

• Consult the US CBP Customs Rulings Online Search System (CROSS) for past US CBP rulings on goods similar to those intended for export to the US.

• Apply to the US CBP for an advance ruling to determine your good’s country of origin before it is exported to the US.

   

• Consider working with trade compliance experts and/or seeking appropriate legal advice to ensure compliance.

For more information on the process and required documentation to qualify for preferential tariff treatment under USSFTA, see here.

The Singapore Government expects all businesses operating in Singapore to take into account other countries’ regulations, including import requirements, where relevant to their international business activities. These activities should be conducted transparently. We do not condone businesses deliberately using their association with Singapore to circumvent tariffs.

Singapore takes firm and decisive action against companies and individuals that violate our laws. We are committed to maintaining the integrity of our business environment.