In general, the re-export may be eligible for a back-to-back preferential CO issued under a specific Free Trade Agreement (FTA), if it meets the following conditions:

• The FTA Contains a back-to-back preferential CO provision;

• The first exporting country, Singapore, and the final importing country are Parties to the same FTA;

• The goods are imported into Singapore from the first exporting country and re-exported from Singapore to the final importing country;

• The import of the goods into Singapore is covered by a preferential CO issued by the issuing authority in the first exporting country;

• The goods do not undergo any further processing in Singapore; and

• The goods fulfill the relevant requirements in the �Operational Certification Procedures of the FTA.

For more information, you may wish to visit Singapore Customs website.