WT/REG432/1  
17 January 2022  
(22-0367) Page: 1/39 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN THE UNITED KINGDOM AND SINGAPORE  
(GOODS AND SERVICES ) 
Report by the Secretariat  
 This report, prepared for the consideration of the  Free Trade Agreemen t between the 
United Kingdom and Singapore , has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The factual presentation 
reproduces as closely as possible the terminology used in the Agreement and in the 
comments provided and does not imply official endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mechanism for 
Regional Trade Agreements (WT/L/671) an d thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement.  
 
Any technical questions arising from this report may be addressed to Rohini Acharya  
(tel: +41 22 739 5874) or Alena Bulatnikova (tel: +41 22 739  6405). Any statistical 
questions arising from this report may be addressed to  Rowena Cabos  (tel: +41 22 739 
5185)  and Thakur Parajuli (+41 22 739  5473) . 
 
  WT/REG 432/1  
 
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  Table of Contents  
Page 
1  TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
1.2  Trade in services and investment  ................................ ................................ ...................  6 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ .....................  10 
2.1  Background information  ................................ ................................ ..............................  10 
3  PROVISIONS ON TRADE IN GOODS  ................................ ................................ ............  13 
3.1  Import duties and charges, and quantitative restrictions  ................................ .................  13 
3.1.1   General provisions  ................................ ................................ ................................ ... 13 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ .........  14 
3.1.2.1   Singapore  ................................ ................................ ................................ ............  14 
3.1.2.2   United Kingdom  ................................ ................................ ................................ .... 15 
3.2  Tariff rate quo tas ................................ ................................ ................................ ........  18 
3.3  Rules of origin  ................................ ................................ ................................ ............  18 
3.4  Export duties and charges, and quantitative restrictions  ................................ ..................  19 
3.5  Regulatory provisions of the agreement  ................................ ................................ ........  19 
3.5.1   Standards  ................................ ................................ ................................ ...............  19 
3.5.1.1   Sanitary and phytosanitary measures  ................................ ................................ ...... 19 
3.5.1.2   Technical barriers to trade  ................................ ................................ .....................  20 
3.5.2   Safeguard mechanisms  ................................ ................................ ............................  20 
3.5.2.1   Global safeguards  ................................ ................................ ................................ . 20 
3.5.2.2   Bilateral safeguards ................................ ................................ ...............................  20 
3.5.2.3   Balance of payments safeguards  ................................ ................................ .............  20 
3.5.3   Anti-dumping and countervailing measures  ................................ ................................ . 20 
3.5.4   Subsidies and State -aid ................................ ................................ ............................  21 
3.5.5  Customs -related procedures  ................................ ................................ .....................  21 
3.5.6   Other regulations  ................................ ................................ ................................ ..... 21 
3.6  Sector -Specific Provisions of the Agreement  ................................ ................................ .. 21 
4  PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ........  21 
4.1  Scope and definitions  ................................ ................................ ................................ .. 22 
4.2  Denial of benefits  ................................ ................................ ................................ ....... 22 
4.3  General provisions on trade in services  ................................ ................................ .........  22 
4.3.1   Market access  ................................ ................................ ................................ .........  22 
4.3.2   National treatment and MFN ................................ ................................ ......................  23 
4.3.3   Commercial presence  ................................ ................................ ...............................  23 
4.3.4   Movement of natural persons  ................................ ................................ ....................  23 
4.4  Liberalization commitments  ................................ ................................ .........................  23 
4.4.1   The United Kingdom  ................................ ................................ ................................ . 23 
4.4.1.1   MFN and horizontal commitments  ................................ ................................ ...........  23 
4.4.1.2   Sector specific commitments  ................................ ................................ ..................  24 WT/REG 432/1 
 
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  4.4.2   Singapore  ................................ ................................ ................................ ...............  26 
4.4.2.1   MFN and horizontal commitments  ................................ ................................ ...........  26 
4.4.2.2   Sector specific commitments  ................................ ................................ ..................  26 
4.5  Regulatory provisions  ................................ ................................ ................................ .. 29 
4.5.1   Domestic regulation  ................................ ................................ ................................ . 29 
4.5.2   Recognition  ................................ ................................ ................................ .............  29 
4.5.3   Subsidies  ................................ ................................ ................................ ................  29 
4.5.4   Safeguards  ................................ ................................ ................................ .............  29 
4.5.5   Other  ................................ ................................ ................................ .....................  29 
4.5.5.1   Investment  ................................ ................................ ................................ ..........  29 
4.6  Sector specific provisions on trade in services  ................................ ................................  29 
4.6.1   Computer services  ................................ ................................ ................................ ... 29 
4.6.2   Postal services  ................................ ................................ ................................ ........  29 
4.6.3   Telecommunications services  ................................ ................................ ....................  29 
4.6.4   Financial services  ................................ ................................ ................................ ..... 30 
4.6.5   International maritime transport services  ................................ ................................ ... 30 
5  GENERAL PROVISIONS OF THE AGREEMENT  ................................ ..............................  30 
5.1  Transparency  ................................ ................................ ................................ .............  30 
5.2  Current payments and capital movements  ................................ ................................ ..... 30 
5.3  Exceptions  ................................ ................................ ................................ .................  30 
5.4  Accessions and withdrawals  ................................ ................................ .........................  30 
5.5  Institutional framework  ................................ ................................ ...............................  30 
5.6  Dispute settlement  ................................ ................................ ................................ ..... 31 
5.7  Relationship with other agreements concluded by the Parties  ................................ ...........  31 
5.7.1   Relationship with other agreements  ................................ ................................ ...........  31 
5.8  Government procurement  ................................ ................................ ............................  33 
5.9  Intellectual property rights  ................................ ................................ ..........................  34 
5.10  Competition  ................................ ................................ ................................ .............  34 
5.11  Environment  ................................ ................................ ................................ ............  34 
5.12  Labour  ................................ ................................ ................................ ....................  35 
5.13  Electronic commerce  ................................ ................................ ................................ . 35 
5.14  Small and medium sized enterprises (SMEs)  ................................ ................................  35 
ANNEX 1  ................................ ................................ ................................ ........................  36 
ANNEX 2  ................................ ................................ ................................ ........................  39 
 
  WT/REG 432/1  
 
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Key Facts  
 
Parties to the Agreement:  United Kingdom and Singapore  
 
Date of Signature:    10 December 2020  
  
Date of Entry into Force:  11 February 2021  
 
Date of Notification:   31 December 2020  
 
Full implementation:   21 November 2024  
 
 
The factual presentation describes the Free Trade Agreement between the United Kingdom and 
Singapore (hereafter "the Agreement"). Although the Agreement entered into force on 
1 January  2021, it is based largely on the Free Trade Agreement between the Europ ean Union and 
Singapore which was considered by the Committee on Regional Trade Agreements (CRTA) on  
22 March 2021  on the basis of a factual presentation prepared by the WTO Secretariat.1 This factual 
presentation therefore refers in many instances to the factual presentation of the EU -Singapore 
Agreement.  
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between the United Kingdom and Singapore (hereafter the 
Agreement) is one of the 37 RTAs in force notified to the WTO by the United Kingdom and the 27th 
RTA in force involving  Singapore  notified to the WTO .  
1.1  Merchandise trade  
1.2.  In 2020, the UK's merchandise exports amounted to USD 403. 9 billion and its merchandise 
imports to USD 632. 6 billion. In the same year, Singapore's merchandise exports amounted to 
USD 374.8  billion and its merchandise imports to USD 329.6  billion.2 Both countries recorded a drop 
in their merchandise trade in 2020.  
1.3.  Based on 2020 trade data, the UK was the 1 2th largest exporter and the 5th largest importer of 
merchandise in the world (respectively 2. 30% of world total exports and 3 .56% of world total 
imports). In comparison, Singapore was the 14th largest global exporter and the 15th largest global 
importer of m erchandise (respectively 2. 06% of world total exports and 1. 85% of world total 
imports).3 In 2020, the UK was Singapore's 10th largest source of imports (2. 4% of Singapore's total 
imports) and 15th largest destination for exports (1.2% of Singapore total exports)4, while Singapore 
was the UK's 19th largest source of imports (0.7%) and 11th largest export destination (1.4%) .5 
1.4.  Both Parties' trade is dominated by manufactured products which , in 2020, made up 71.6% 
and 66.1% of the UK's merchandise exports a nd imports respectively, and 74.1% and 69.1% of 
exports and imports respectively for Singapore.6 In 2018-2020, m achinery and mechanical 
appliances represented the main commodity group traded by both Parties (21.3% and 21.2% 
respectively of the UK's global exports and imports; and 47.4% and 44. 7% respectively of 
Singapore's global exports and imports).7 
 
1 WT/REG402/1.  
2 Based on data from the Parties and from UNSD Comtrade database.  
3 Ranks in world trade and shares in world trade are based on WTO Trade Profiles (2021).  
4 Data from UNSD Comtrade database  excluding intra -EU trade . 
5 Data provided by the UK excluding intra -EU trade . 
6 WTO Trade Profiles 2021.  
7 UNSD, Comtrade database . WT/REG 432/1 
 
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  1.5.  Chart 1.1 su mmarizes the trends in global merchandise trade of the Parties as well as their 
bilateral trade relations. From 2018 to 2020, the UK's global  goods  trade deficit deepened (from 
USD 185.8 billion in 2018 and USD 227 billion in 2019 to USD 22 8.7 billion in 2 020).8 During the 
same period, Singapore's global trade surplus narrowed from USD 41.2 billion in 2018 to 
USD 31.4 billion in 2019 and widened  to USD 45.2 billion in 2020. At the bilateral level, data show 
a positive balance in favour of the UK for the en tire period.   
Chart 1.1 UK-Singapore: Merchandise bilateral trade and with world (2018 -2020)  
 
Source:  Data from the Parties and from UNSD Comtrade database.  
 
1.6.  The commodity structure of trade between the UK and Singapore, as well as of their global 
trade in the period 2018 -2020, is shown in  Chart 1.2  on the basis of Harmonized System (HS) 
sections. Of Singapore's main global exports of machinery, minerals and chemicals which accounted 
for 69% of its exports, machinery and chemicals accounted for 57% of the UK's imports from 
Singapore, along with precious metals  which accounted for 20% of its imports from Singapore. Of 
the UK's three main global exports of machinery, motor vehicles and chemicals which accounted  for 
50% of its exports, machinery and chemicals accounted for almost 70% of Singapore's imports from 
the UK.  
 
8 Based on data from the Parties and from UNSD Comtrade database . 
012345678910
050100150200250300350400450500
2018 2019 2020B. Singapore 2018 -2020
(USD billions)
Imports from United Kingdom (Right Axis)
Export to United Kingdom (Right Axis)
Total Imports
Total Exports012345678910
01002003004005006007008009001,000
2018 2019 2020A. United Kingdom 2018 -2020 
(USD billions)
Imports from Singapore (Right Axis)
Export to Singapore (Right Axis)
Total Imports
Total ExportsWT/REG 432/1  
 
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  Chart 1.2 UK-Singapore: Product composition of merchandise trade, annual average 
(2018 -2020)  
 
Source: Data provided by the Parties and from UNSD Comtrade database.  
 
1.2  Trade in services and investment  
1.7.  In 2019, the UK was ranked the world's 2nd largest exporter and 5th largest importer of 
commercial services, while Singapore was the world's 9th largest exporter and importer .9 The UK 's 
share in commercial services trade corresponded to 6.79% of world  commercial services  exports 
(valued at USD 411 ,794 million) and 4.87% of world  commercial services  import s (valued at 
USD 279,184 million). In comp arison, Singapore ’s corresponding shares were 3.37% of world 
exports (valued at USD 204 ,509 million) and 3.47%  of world imports (valued at USD 198 ,819 
million).  
1.8.  Chart 2.3  shows the evolution of global trade in commercial services for the UK for the period 
2017-2019 (as reported by the Party) . Exports to the world increased by around 12% in 2018 
compared to the previous year, followed by an annual growth of 2.7% in 2019. The UK’s world 
imports fol lowed a similar trend, increasing by 14% in 2018 and by 2% in 2019. It had a constant 
trade surplus in commercial services over the entire period.  
1.9.  The composition of exports remained stable. The two most i mportant categories were other 
business services an d financial services, followed by travel and transport services; other business 
 
9 WTO Trade Profiles (2020).  
50
2075513UK's imports from Singapore (%)
21
12
12
9855522UK's Global Imports (%)
47
11116520Singapore's Global Exports (%)
54
158617Singapore's imports from UK (%)
45
207623Singapore's Global Imports (%)21
15
14109527UK's Global Exports (%)
Total: USD 3.8 billion Total: USD 666.9 billion
Total: USD 353 billionTotal: 453.1 USD billion
Total:  USD 392.3 billionTotal: USD  8.2 billion
WT/REG 432/1 
 
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  services represented by far the largest share of 33.4% of total exports in 2019. The same four 
categories of services sectors accounted for around 82% of the total imports, wit h other business 
services and travel services represented 60% of the total imports in 2019.  
Chart 1.3 United Kingdom: Trade in commercial services with world, 2017 – 2019  
 
Source:  Based on data provided by United Kingdom . 
 
1.10.   Chart 1.4 depicts Singapore's trade in commercial services for the period 2017 -2019 (as 
reported by the Party). Exports to the world grew steadily over this period with an increase of 25.5% 
in 2019 compared to 2017; total imports from the world showed a similar , but not identical, trend , 
increasing by almost 13 .5% in 2019.  In 2017 Singapore had a services trade deficit, followed by  two 
consecutive years of trade surplus.   
1.11.   There have not been significant changes in the composition of Singapore's services exports 
and imports.  Other business services and transport services accounted for around 58% of total 
exports in 2019, followed by financial and travel services with cumulatively 23.6 %. Services imports 
to a large extent concentrated in a few categories , and its composition remained mainly unchanged. 
Transport and other business services cumulatively accounted for almost 61% of total imports in 
2019, followed by travel services (13%).  
Chart 1.4 Singapore: Trade in commercial services with world, 2017 -2019  
 
Source:  Based on data provided by Singapore.  
WT/REG 432/1  
 
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  1.12.   Chart 1.5 shows bilateral trade in commercial services as reported by the UK for the peri od 
2017-2019.10 The UK was a net exporter of commercial services to Singapore with other business 
services and financial services accounting for the largest exports to Singapore between 2017 to 
2019. Imports from Singapore were to a large extent other busi ness services, amounting to 66% of 
total imports in 2019.  
1.13.   Chart 1. 5.a shows bilateral trade in commercial services as reported by Singapore (based on 
the period 2017 -2019) .11 Singapore was a net exporter of commercial services to the UK with other 
business  services, financial and transport services being the largest exports. In 2019, imports from 
the UK were mainly dominated by other business services, charges for the use of intellectual property 
and transport services, accounting for almost 78% of total im ports from the UK.  
Chart 1.5 United Kingdom : Trade in commercial services with Singapore , 201 7-2019 
 
Note:  No bilateral exports data recorded for the categories: Manufacturing services on physical inputs 
owned by others (2017); Construction (2018); and Char ges for the use of intellectual property 
(2017 -18). 
 No bilateral imports data recorded for the categories: Manufacturing services on physical inputs 
owned by others (2017 -19); Maintenance and rep air services (2017 -18); Construction (2017 -19); 
Charges for the use of intellectual property (2017 -18); Telecommunications, computer, and 
information services (2018); Other business services (2017); and Personal, cultural, and 
recreational services (2017 -18). 
Source:  Based on data provided by the United Kingdom.  
 
10 The national statistics of the Parties may slightly differ from the, also official, sources systematically 
used in the preparation of factual presentations . 
11 The national statistics of the Parties may slightly differ from the, also official, sources syst ematically 
used in the preparation of factual presentations . 
WT/REG 432/1 
 
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  Chart 1.5.a Singapore : Trade in commercial services with the United Kingdom , 201 7-
2019 
 
Note:  Exports data not provided separately, nil or negligible for the categories: Manufactur ing services on 
physical inputs owned by others (2017 - 2019); Construction (2017, 2019) ; Charges for the use of 
intellectual property (2017); and Personal, cultural, and recreational services (2018 - 2019).  
 Imports data not provided separately for the c ategories: Manufacturing services on physical inputs 
owned by others (2019); and Construction (2019) . 
 Exports and imports data for the category Travel (2017 -2019) is not available and excluded.  
Source:  Based on data provided by Singapore.  
 
1.14.   Chart s 1.6 and 1.7 below depict the Parties' global and bilateral foreign direct investment 
stocks and flows  for the surveyed period.  Both countries were net recipients of FDI stocks over the 
period with inward FDI stocks showing a slight decrease in 2019 for the UK and steady growth for 
Singapore between 2017 and 2019. Both countries were also net recipients of FDI inward flows, 
except the UK's inward FDI flows turned negative in 2018. In 2019 the stock of outward FDI from 
the UK to Singapore was higher than the stock of  inward FDI, making Singapore a net recipient of 
FDI from the UK (Chart 1.6).  
WT/REG 432/1  
 
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  Chart 1.6 United Kingdom: FDI stock and flow with world and  Singapore , 2017-2019 
 
Source:  Based on data provided by UK . Figures presented on a directional basis.  
Chart 1.7 Singapore: FDI stock and flow with world, 201 7-2019 
 
Note:  Based on BPM6  (i.e. data are presented on Asset/liability basis) . 
Source:  Singapore Department of Statistics . 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 10 December 2020 and was provisionally applied from  
1 January  2021. It was notified to the WTO on 31 December 2020 under Article XXIV:7(a)  of GATT 
1994 and Article V:7(a) of the GATS (see document WT/REG432/N/1 - S/C/N/1030).  
WT/REG 432/1 
 
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  2.2.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
United Kingdom : https://www.gov.uk/government/publications/uksingapore -free-trade -
agreement -cs-singapore -no12020  
Singapore : https://www.enterprisesg.gov.sg/ -/media/esg/files/non -financial -assistance/for -
companies/free -trade-agreements/uksfta/uksfta_text_9dec2020.pdf?la=en   
2.3.  The Agreement is based on the Free Trade Agreement between the European Union and 
Singapore signed in October 2018 (hereinafter the " EU-Singapore Agreement "), to which the UK was 
previously party . It incorporates by reference most of the EU-Singapore Agree ment's provisions  with 
a few modifications.  It is a short agreement  of nine articles . The Agreement also includes two  Joint 
Declarations on investment review and on financial services, as well as an Annex detailing the 
modifications to the EU-Singapore Agr eement  supplemented by an Appendix and Joint Declarations.  
The modifications mainly concern the UK Tariff Schedule and entry price system, the competent 
authorities of the Parties in the SPS domain, the Parties' Schedules of specific commitments in 
services and other areas such as geographical indications, rules of origin and competition. Box 2.1 
below summarizes the structure of the Agreement  whereas  Box 2.2 gives an overview of the 
modifications made by the Agreement to  the EU-Singapore Agreement . 
Box 2.1 Structure of the Agreement   
Articles  Titles  
Preamble   
Article 1  Incorporation of the EU -Singapore FTA  
Article 2  Definitions and interpretation  
Article 3  Objective  
Article 4  References to the euro  
Article 5  Territorial application  
Article 6  Continuation of time periods  
Article 7  Further provision in relation to the Trade Committee  
Article 8  Amendments  
Article 9  Final provisions  
Joint Declarations   
 
Investment review  
 
Financial services  
Annexes   
 Modifications to the EU -Singapore FTA  
Appendix on Protocol 1 of the EU -Singapore FTA concerning the definition of the concept of "originating 
products" and methods of administrative cooperation  
 -- Annexes A -E to the Appendix  
 -- Joint Declaration concerning the revision of the rules of origin contained in the protocol  
 -- Joint Declaration concerning a trilateral approach to the rules of origin  
Source:  WTO Secretariat based on the Agreement.  
Box 2.2 Overview of the m odifications to the  EU-Singapore Agreement   
Chapters of the EU -
Singapore Agreement 
and other related 
instruments  Title/description  Modifications through the 
Annex to the Agreement  
Preamble    
Chapter 1  Objectives and general definitions   
Chapter 2  National treatment and market access for 
goods   
Chapter 3  Trade remedies   
Chapter 4  Technical barriers to trade   
Chapter 5  Sanitary and phytosanitary measures  Modification to Article 5.15  
Chapter 6  Customs and trade facilitation   
Chapter 7  Non-tariff barriers to trade and investment in 
renewable energy generation   WT/REG 432/1  
 
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  Chapters of the EU -
Singapore Agreement 
and other related 
instruments  Title/description  Modifications through the 
Annex to the Agreement  
Chapter 8  Services, establishment and electronic 
commerce  Second footnote  in 
Article  8.2(c) not 
incorporated  
Chapter 9  Government procurement   
Chapter 10  Intellectual property  Modification to Article 10.17  
Chapter 11  Competition and related matters  Modifications to Articles 11.5, 
11.7, 11.8  
Chapter 12  Trade and sustainable development   
Chapter 13  Transparency   
Chapter 14  Dispute settlement   
Chapter 15  Mediation mechanism   
Chapter 16  Institutional, general and final provisions   
Annexes and Appendices  
Annex 2 -A Elimination of customs duties   
Appendix 2 -A-1 Tariff schedule of the Union  Modifications to 
paragraphs  4-7 
Appendix 2 -A-2 Tariff schedule of Singapore   
Annex 2 -B Motor vehicles and parts thereof   
Annex 2 -C Pharmaceutical products and medical devices   
Annex 4 -A Electronics   
Annex 5 -A Competent authorities  Modifications to Articles 1 and 
2 
Annex 5 -B Requirements and provisions for approval of 
establishments for products of animal origin   
Annex 8 -A The Union's schedule of specific commitments   
Appendix 8 -A-1 Union - Schedule of Specific Commitments in 
Conformity with Article 8.7 (Schedule of 
Specific Commitments)  Modifications in 
subsectors  1.E(b), 11.B and 
12.B 
Appendix 8 -A-2 Appendix 8 -A-2 Modifications to All Sectors 
and subsectors 6.E(b), 
7.B(a), 16.B and 17.B  
Appendix 8 -A-3 Union - Schedule of Specific Commitments in 
Conformity with Art icles 8.14 (Key Personnel 
and Graduate Trainees) and 8.15 (Business 
Services Sellers)  the reservation for All Sectors 
for "Recognition" is not 
incorporated.  
Annex 8 -B Singapore's schedule of specific commitments   
Appendix 8 -B-1 Singapore - Schedule of Specific 
Commitments  Modifications to  Horizontal 
commitments/Limitations: All 
Sectors;  Sector specific 
commitments/Limitations 
concerning subsector E (a); 
and subsector 7.B(a)  
Appendix 8 -B-2 Singapore - Schedule of Specific 
Commitments - Appendix on Financial 
Services   
Annex 9 -A Central Entities which Procure in Accordance 
with the Provisions of this Agreement   
Annex 9 -B Sub-central Entities which Procure in 
Accordance with the Provisions of this 
Agreement   
Annex 9 -C Utilities and other Entities which Procure in 
Accordance with the Provisions of this 
Agreement   
Annex 9 -D Goods   
Annex 9 -E Services   
Annex 9 -F Construction Services and Works Concessions   
Annex 9 -G General Notes and Derogations from the 
Provisions of Article 9.4 (General Principles)   
Annex 9 -H Means of Publication  Modification to paragraph 1  
Annex 9 -I Public -Private -Partnerships   
Annex 10 -A List of Names to be Applied for Protection as 
Geographical Indications in the Territory of 
the Parties  Modifications to the list of 
geographical indications  
Annex 10 -B Protected Geographical Indications   
Annex 11 -A Principles Applicable to other Subsidies  Annex 11 -A not incorporated  
Annex 14 -A Rules of Procedure for Arbitration   WT/REG 432/1 
 
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  Chapters of the EU -
Singapore Agreement 
and other related 
instruments  Title/description  Modifications through the 
Annex to the Agreement  
Annex 14-B Code of Conduct for Arbitrators and Mediators   
Protocols , Understandings and Joint Declarations  
Protocol 1  Concerning the Definition of the Concept of 
'Originating Products' and Methods of 
Administrative Co -operation (includes 
Annexes and Joint Declarations thereto)  The Appendix to the Annex 
replaces Protocol 1.  
Understanding 1  
 In Relation to Article 16.6 (Taxation)   
Understanding 2  
 In Relation to the Remuneration of Arbitrators   
Understanding 3  
 Additional Customs -Related Provisions  Modification s to Article 12  
Understanding 4  
 Mutual Recognition of Authorised Economic 
Operators (AEO) Programmes   
Joint Declaration  Concerning Customs Unions  Joint Declaration not 
incorporated  
Source:  WTO Secretariat based on the EU-Singapore Agreement . 
2.4.  In the  Preamble of the Agreement , the Parties re affirms the ir wish to continue to apply between 
them the rights and obligations provided for by the EU-Singapore Agreement . Article 1 states that 
the provi sions of the  EU-Singapore Agreement , including all Annexes, Appendices, Joint 
Declarations, Protocols, and Understandings thereto are incorporated into and made part of the 
Agreement and shall apply mutatis mutandis  that is, with the technical changes necessary to apply 
the EU-Singapore Agr eement  as if it had been concluded between the UK and Singapore in the first 
instance.  Moreover, p aragraphs 3, 4 and 9 of the letter dated 21 January 2013 from Singapore to 
the EU ("EU-Singapore Free Trade Agreement – Geographical Indications ")12 is incorp orated into th e 
Agreement and apply mutatis mutandis .  
2.5.  Article 5 specifies the territorial application of the Agreement in respect of the UK: the 
Agreement applies to the UK, Gibraltar, and the Channel Islands and the Isle of Man to the extent 
the EU -Singa pore Free Trade Agreement applied to those territories.  
2.6.  If an implementation period in the EU -Singapore Agreement has not yet ended, the remainder 
will be incorporated into the Agreement . This is the case for example for the UK's tariff liberalization 
commitments which continue until  21 Nov ember  2024. If a period mentioned in the EU-Singapore 
Agreement  has ended, any resulting rights and obligations shall continue to apply between the 
Parties (Article 6).   
3  PROVISIONS ON TRADE IN GOODS  
3.1.  The objectives of the Agreement (Article 3) are, as set out in the EU –Singapore FTA, to liberalise 
and facilitate trade and investment between the Parties , and specifically to progressively and 
reciprocally liberali ze trade in goods. The Agreement incorporates  Chapters 2 to 7 of the 
EU-Singapore FTA which  cover trade in goods with provisions on national treatment and market 
access, trade remedies, technical barriers to trade, sanitary and phytosanitary measures, customs 
and trade facilitation and non -tariff bar riers to trade and investment in renewable energy generation . 
For further details, see paragraphs 3.1 -3.90 of the factual presentation on the EU –Singapore FTA  in 
document WT/REG402/1 . 
3.1  Import  duties and charges, and quantitative restrictions  
3.1.1   General provisi ons 
3.2.  The Agreement incorporates the relevant provisions of the EU-Singapore Agreement  concerning 
liberalization of trade and tariff lines. For further details, see paragraphs 3.1 -3.19 of the factual 
presentation on the EU –Singapore FTA in document WT/REG402 /1. 
 
12 EUSFTA_2013_GI_side_letter.p df (enterprisesg.gov.sg) . WT/REG 432/1  
 
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  3.3.  The Parties commit to apply national treatment for all covered products in accordance with 
Article III of the GATT 1994  and its interpretative notes.  The classification of goods is governed by 
each Party's respective tariff nomenclature in conformity with the Harmonized System and its 
amendments . A standstill commitment  prohibits Parties from increas ing any existing customs duty 
or introduc ing any new customs duty  although that  does not preclude either of them  from raising a 
customs duty to the level established in its Schedule in Annex 2 -A following a unilateral reduction.  
Neither Party shall adopt or maintain any prohibition or restriction on the importation of any good 
from the ot her Party, in accordance with Article XI of GATT 1994 .  
3.4.  Each Party shall ensure, in accordance with Article VIII of GATT including its Notes and 
Supplementary Provisions, that all fees and charges of whatever character imposed on, or in 
connection with , the importation or exportation of goods are limited in amount to the approximate 
cost of services rendered . No Party shall require consular transactions in connection with the 
importation of any good of the other Party.  
3.5.  Regarding  licensing procedures , the Parties affirm their existing rights and obligations under 
the Import Licensing Agreement. They will  only adopt or maintain licensing procedures as a condition 
for import or export where other appropriate procedures to achieve an administrative purpose are 
not reasonably available. Neither Party shall adopt or maintain non -automatic import or export 
licensing procedures unless necessary to implement a measure that is consistent with the 
Agreement . 
3.1.2   Liberalization of trade and tariff lines  
3.6.  The Parties ' tariff elimination or reduction schedule and staging categories will follow the 
arrangements agreed in the EU -Singapore Agreement and implemented from the entry into force of 
the EU -Singapore Agreement (i.e. 21 November 2019).  
3.7.  Each Party will reduce or eliminate its customs duties on imported goods originating in the 
other Party in accordance with its schedule. The base rate of customs duties on imports as specified 
in the Schedules is the rate in effect on 1 January 2010 for the UK . Three staging categories are 
planned for products whose customs duties are not eliminated at the entry into force of the 
Agreement:  
a) category 3: customs duties eliminated in four equal annual stages beginning on the date 
of entry into force  of the EU -Singapore Agreement , 
b) category 5: customs duties eliminated in six equal annual stages beginning on the date 
of entry into force  of the EU -Singapore Agreement , and  
c) category X: no obligations under the Agreement regarding customs duties.  
3.8.  If at any moment a Party reduces its applied MFN customs duty rates on imports after the date 
of entry into force of the Agreement, that duty rate shall apply if and for as long as it is lower than 
the customs duty rate calculated in accordance with its Sche dule in Annex 2 -A.  
3.1.2.1   Singapore   
3.9.  Table 3.1 shows the tariff and trade liberalization offered by Singapore under the Agreement. 
In 2021, 99.9 6% of Singapore's tariff lines were duty free on an MFN basis, corresponding to 99.98% 
of Singapore's total imports fr om the UK in 2018 -2020.13 Singapore had eliminated customs duties 
on all originating goods of the UK as of the date of entry into force of the EU -Singapore Agreement 
in 2019.  
 
13 Of the 10,813 lines in Singapore’s schedule, 10,809 (99.96%) were ad valorem . Four lines (0.04%) 
were subject to specific duties.  WT/REG 432/1 
 
- 15 - 
 
  Table 3.1 Singapore: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Singapore 's 
tariff schedule  Value of Singapore 's 
imports from the UK  
(201 8-2020 )a 
USD million  % of Singapore 's 
total imports from  
the UK  
(201 8-2020 ) 
2021 (MFN duty -free) 10,809  99.96  8,061.08  99.98  
2021 4 0.04 1.67 0.02 
Total 10,813 100.00 8,062.74 100.0 0 
a Import coverage is from HS chapters 1 -97. 
 The import value for 2020 was reported in Singaporean dollar and converted into USD using the 
exchange rate: 1.3799  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore authorities and the WTO -IDB. 
 
3.10.   Table 3.2 shows Singapore's tariff liberalization by HS Section. The four lines that are 
liberalized for imports from the UK  are in HS Section IV (prepared foodstuffs). No lines remain 
dutiable under the Agreement.  
Table 3.2 Singapore: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free lines 
under the  
MFN 20 21 Number of duty -free lines 
under the Agreement  Remain 
dutiable  2021  
I 0.0 589 589   
II 0.0 491 491   
III 0.0 175 175   
IV 0.0* 470 466 4  
V 0.0 218 218   
VI 0.0 1,259  1,259    
VII 0.0 565 565   
VIII 0.0 91 91   
IX 0.0 228 228   
X 0.0 300 300   
XI 0.0 1,175  1,175    
XII 0.0 84 84   
XIII 0.0 250 250   
XIV 0.0 86 86   
XV 0.0 1,035  1,035    
XVI 0.0 2,133  2,133    
XVII 0.0 1,033  1,033    
XVIII 0.0 326 326   
XIX 0.0 30 30   
XX 0.0 267 267   
XXI 0.0 8 8   
Total  0.0 10,813  10,80 9 4 0 
*  Dutiable  tariff lines are subject to specific rates only.  
Note:  For the calculation of averages, specific rates are excluded . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore authorities.  
 
3.1.2.2   United Kingdom  
3.11.   In its Annex, the Agreement sets out modifications to Annex 2 -A (Elimination of customs 
duties) of the EU -Singapore Agreement. The modifications apply to paragraphs 4 to 7 of 
Appendix  2-A-1 of Annex 2 -A of the EU -Singapore Agreement which contains the EU's tariff schedule. WT/REG 432/1  
 
- 16 - 
 
  They establish that the UK may introduce and apply an entry price system in order to replicate, in 
whole or in part, the entry price system that the European U nion applies to certain fruits and 
vegetables. If the UK applies such an entry price system to originating goods from Singapore, the 
ad valorem  duties on such goods will be removed in accordance with the staging categories as set 
out in the UK schedule while the specific customs duties shall be maintained.  The UK indicated that 
it does not currently apply an entry price system on any products . The UK may also maintain duties 
on any products subject to specific rates of duty introduced on or after the entry into force of the 
Agreement to replicate in whole or in part EU specific customs duties as under Commission 
Regulation (EC) No  948/2009, 30 Sep tember 2009 on the EU's common customs tariff. The specific 
duty shall however not exceed the lesser of the prevailing MFN applied rate or the MFN applied rate 
in effect on 2 1 November 2019.  
3.12.   Table 3.3 shows the tariff and trade elimination commitments tak en by the UK under the 
Agreement. In 2021, 4,46 2 tariff lines (47% of the UK's tariff schedule) were duty free on an MFN 
basis, covering 85.3% of the UK's imports from Singapore during 2018 -2020.14 Under the 
Agreement, the UK will continue to implement its  tariff commitments under the EU -Singapore 
Agreement.  Thus, an additional 3,16 0 tariff lines (33.3% of the tariff) became duty -free for imports 
from Singapore  in 2021 . By 21 November 2022 , 84.6% of the UK’s tariff  lines will be duty -free for 
imports from Singapore, which corresponds to 99.3% of the UK's imports  from Singapore during 
2018-2020. Finally, following  the liberalization of 8 and 1,431 additional lines  respectively  on 
21 November 2023 and 2024 (corresponding to  0.7% of the UK's imports from Singapore during 
2018-20), 99.7% of the UK's tariff  lines will be duty -free for imports from Singapore.  At the end of 
the implementation  period , 25 lines (0.3% of the UK's tariff  and the same number of tariff lines in 
the EU tariff) will remain subject to duty, corresponding to a negligible percentage of the UK's 
imports from Singapore.  
Table 3.3 United Kingdom: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Tariff lines in UK's tariff 
schedule  UK's imports from Singapore (2018 -20)a 
Number  % Value (USD million)b % 
2021 (MFN)  4,462 47.0 3,230.5  85.3 
21 Nov 2020  3,160 33.3 416.3  11.0 
21 Nov 2021  1 0.0 0.3 0.0 
21 Nov 2022  407 4.3 111.9  3.0 
21 Nov 2023  8 0.1 0.0 0.0 
21 Nov 2024  1,431  15.0 29.0 0.7 
Remain dutiable  25 0.3 0.6 0.0 
Total 9,494  100.0  3,788.6  100.0  
a Import coverage is for HS chapters 1 -97. Totals exclude values that are suppressed at the product 
line level due to being potentially disclosive.  
b The import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.77 9999576697153 (2020).  
Note:  Certain products in the UK schedule are classified beyond the HS 8 -digit level. In cases where the 
8-digit contains both dutiable and duty -free sub -lines the entire 8 -digit line is recorded as dutiable.  
 Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
3.13.   Table 3.4 shows the UK's tariff elimination, by HS section. The 25 lines excluded from tariff 
elimination once implementation is completed are found in HS Sections I (live animals) and IV 
(prepared foodstuffs). The final average preferential rates are 6.9% for live animals and 15.8% for 
prepared foodstuffs.  
 
14 In 2021, the UK's applied MFN tariff consisted of 9,494 lines. Of these lines, 8,613 (90.72% of  the 
tariff) were subject to ad valorem  duties, 647 to specific duties, 230 to compound duties and 4 to mixed rates.  WT/REG 432/1 
 
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  Table 3.4 United Kingdom: Tariff e limination under the Agreement, by HS Section  
HS 
Section  MFN 202 1 Lines  under the Agreement  Average  
Dutiable 
Tariff  Avg. 
Tariff 
(%) No. of 
lines  Duty 
free 
lines  Duty Free  Remain 
Dutiable  Nov 
2020  Nov 
2021  Nov 
2022  Nov 
2023  Nov 
2024  
I 8.9 956 109 294  2  544 7 6.9 
II 4.4 554 213 188  3  150   
III 4.8 129 30 76  11  12   
IV 12.9 869 119 409 1 49 8 265 18 15.8 
V 0.4 231 202 29       
VI 2.7 1,226  550 644  7  25   
VII 3.7 301 86 196  8  11   
VIII 1.4 130 73 48  5  4   
IX 1.1 235 189 33  4  9   
X 0.0 195 195        
XI 7.0 1,149  243 328  255  323   
XII 7.3 106 17 50  16  23   
XIII 2.0 234 162 14  28  30   
XIV 0.5 58 47 11       
XV 0.6 955 804 151       
XVI 0.7 1,338  981 339  8  10   
XVII 3.7 286 121 129  11  25   
XVIII 0.6 299 218 81       
XIX 1.4 22 7 15       
XX 1.4 214 89 125       
XXI 0.0 7 7        
Total  3.8 9,494  4,462 3,160 1 407 8 1,431  25 13.3 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties15, the average r ate for the entire year is used for the 
calculation. The products classified beyond the HS 8-digit level are counted on ce and their tariff 
rates are averaged to the 8 -digit level.   
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the UK. 
 
3.14.   At the HS Chapter level, four Chapters concerning agricultural products (HS Chapters 3, 16, 
17 and 20) will remain dutiable at the end of the implementation period, with an average preferential 
tariff ranging between 4.0% and 20.4% (Chart 3.1). The highest rate of duty will be applied to 
Chapter 16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates) 
which include s 12 out of the 25 dutiable lines. In all of those HS Chapters, the average MFN and 
preferential rate will be the same showing no additional preferences under the Agreement.  
 
15 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708 .10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties; And, tariff lines 0702.00.00, 
0707.00.05, 0805.10.22, 0805.10.24, 0805.10.28, 0806.10.10.90, 0808.10.80, 0808.30.90, 0809.40.0 5, 
0702.00.00, 0707.00.05, 0805.10.22, 0805.10.24, 0805.10.28, 0806.10.10.90, 0808.10.80, 0808.30.90, 
0809.40.05, 0702.00.00, 0707.00.05, 0805.10.22, 0805.10.24, 0805.10.28, 0806.10.10.90, 0808.10.80, 
0808.30.90, 0809.40.05, 0702.00.00, 0707.00.05, 0805.10 .22, 0805.10.24, 0805.10.28, 0806.10.10.90, 
0808.10.80, 0808.30.90, and 0809.40.05 are subject to seasonal duties under the Agreement.  WT/REG 432/1  
 
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  Chart 3.1 United Kingdom: Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines  subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, average rate for the entire  year is used for the 
calculation. The products classified beyond the HS 8-digits level are counted on ce and their tariff 
rates are averaged to the 8 -digits level.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the UK. 
 
3.2  Tariff rate quotas  
3.15.   The Agreement does not provide for the establishment of tariff rate quotas as such  between 
the Parties.  However, the United Kingdom established a number of origin quotas to allow for limited 
quantities of some specific products imported from Singapore to receive preferential treatment (See 
Section 3.3 below).  
3.3  Rules of origin  
3.16.   The Agreement mostly incorporates the provisions of the EU -Singapore Agreement  on the 
rules of origin , details  of which are provided in  paragraphs 3 .21-3.28 of the factual presentation in 
document WT/REG402/1.  Changes are mad e through the  Protocol Concerning the Definition of the 
Concept of "Originating Products " and Methods of Administrative Co -operation as well as the Joint 
Declaration s Concerning t he Revision of the Rules of Origin Contained in the Protocol and Concerning 
a Trilateral Approach to the Rules of Origin.  
3.17.   The main amendments include the rules on cumulation of origin, and the treatment of 
products originating in Ceuta and Melilla as well  as Andorra and San Marino. With regard to the 
cumulation of origin, under Article 3 of the Protocol, products shall be considered as originating in a 
Party if they are obtained there by incorporating materials originating in the other Party or the EU, 
provided the working or processing goes beyond the operations considered by the Agreement as 
insufficient under Article 6. It shall not be necessary that the materials of the other Party or the EU 
incorporated in such products have undergone sufficient wor king or processing.  This cumulation of 
EU content applies if the countries involved in the acquisition of originating status have arrangements 
on administrative cooperation which ensure the correct implementation of cumulation.  The Parties 
clarified that t he rules permit bilateral cumulation and cumulation of EU content in the ir exports to 
one another .  
3.18.   Cumulation with other ASEAN countries applies for materials originating in an ASEAN country 
which has a preferential agreement  in accordance with GATT Artic le XXIV  with the UK . To qualify, 
the ASEAN countries should (a) comply or ensure compliance with the Protocol and provide the 
administrative cooperation necessary to ensure the correct implementation of the Protocol with 
regard to the UK and among themselv es; and (b) the undertakings under (a) above have been 
0%5%10%15%20%25%
03 16 17 20
HS ChapterPreferential MFNAverage Duty RateWT/REG 432/1 
 
- 19 - 
 
  notified to the UK.  Following the conclusion of a free trade agreement with an ASEAN country , the 
Parties may decide through the Customs Committee to amend or adapt the protocol , especially on 
cumulati on, to ensure coherence between the rules of origin applicable in agreements between 
ASEAN countries and the UK (Article 35).  The Parties indicate d that there are currently no ASEAN 
countries that qualify for such cumulation.  
3.19.   Under Annex B(A) to the Protoc ol, the UK provides additional preferences in the form of origin 
quotas for some products originating in Singapore such as fishballs, sausages, canned luncheon 
meat, hams, dumplings and bottled essence of chicken. Imports from Singapore under these quotas 
are subject to more flexible rules of origin provisions. The in -quota tariff rates are identical to the 
preferential tariff rates that apply to these products originating from Singapore when imported out -
of-quota (for which the standard origin provisions s et out in Annex B of the Protocol apply). They 
range from zero to a margin of preference of the MFN rate; they are to be phased out gradually by 
November 2024. Further details on origin quotas are provided in Annex 2.  
3.20.   Under Section 7 of the Protocol products originating in the territories of Ceuta and Melilla are 
not considered to originate in the European Union for the purposes of the Agree ment. Products 
originating in Andorra and falling with in HS Chapters 25 -97 (industrial products) as wel l as products 
originating in San Marino shall be accepted as originating in the European Union (Section 8). The 
Protocol applies mutatis mutandis  for the purpose of defining the originating status of the covered 
products.  
3.21.   Under the Joint Declaration Concer ning the Revision of the Rules of Origin Contained in the 
Protocol , the Parties  agree to review the rules of origin and discuss necessary amendments  upon 
request by either Party. The Protocol also includes a nother  Joint Declaration whereby, in the event 
that the United Kingdom and the EU reach agreement on rules of origin appropriate for a trilateral 
approach,  the United Kingdom and Singapore approve taking the necessary steps to update the 
Protocol to reflect a trilateral approach to rules of origin involv ing the EU in accordance with the 
procedures of the Committee on Customs. The Parties indicated that to date, no change were made 
to the Protocol.   
3.4  Export duties and charges, and quantitative restrictions  
3.22.   The Agreement incorporates the provisions of the EU -Singapore FTA on  export duties and 
charges, and quantitative restrictions . The Parties agree to not maintain or  institute customs duties 
or taxes on , or in connection with the exportation or sale for export of, goods to the other Party, or 
any internal taxes on goods exported to the other Party that are in excess of those imposed on like 
goods destined for internal sale. The Parties also agree to not adopt or maintain quantitative 
restrictions on the importation or the exportation of goods , in accordance with Article XI of GATT 
1994. For further details, see paragraphs 3.29 -3.30 of the factual presentation on the EU –Singapore 
Agreement in document WT/R EG402/1.  
3.5  Regulatory provisions of the agreement  
3.5.1   Standards  
3.5.1.1   Sanitary and phytosanitary measures  
3.23.   The Agreement incorporates the provisions of Chapter 5 of the EU-Singapore Agreement  on 
sanitary and phytosanitary (SPS) measures  which reaffirm s the rights and o bligations of the Parties 
under the WTO SPS Agreement . (For further details, see paragraphs 3.31 -3.37 of the factual 
presentation on the EU –Singapore FTA in document WT/REG402/1. ) 
3.24.   The Annex to the Agreement makes minor modifications to the provisions of the EU -Singapore 
Agreement. It modifies the requirement that the SPS Committee meet within one year of the entry 
into force of the Agreement in paragraph 2 of Article 5.15 (Committee on Sanitary and Phytosanitary 
Measures) of the EU -Singapore  Agreement by adding that the meeting can also be held upon request 
of a Party and as agreed by the Parties. It also modifies Annex 5 -A of the EU -Singapore Agreement 
by replacing the competent authorities of the EU with those of the UK and designating the Singapore 
Food Agency (SFA) and the National Parks Board (NParks) as the competent SPS authorities of 
Singapore under the Agreement. The UK has indicated that its SPS competent authorities are the WT/REG 432/1  
 
- 20 - 
 
  following bodies: the Department for Environment, Food and Rural Affairs (Defra)  which is UK central 
authority for international trade in agri -food products; the Food Standards Agency (FSA)  which is 
the central authority for food and feed safety and hygiene in England, Wales and Northern Irel and; 
the Food Standards Scotland (FSS) which is the authority in Scotland for food and feed safety and 
hygiene; and the  Chemicals Regulation Directorate, Health and Safety Executive (HSE).16 
3.5.1.2   Technical barriers to trade  
3.25.   The Agreement incorporates the provis ions of Chapter 4 of the EU-Singapore Agreement  on 
technical barriers to trade  which covers the preparation, adoption and application of standards, 
technical regulations and conformity assessment procedures that may affect trade in goods between 
the Partie s regardless of the origin of those goods . The objective is to facilitate and increase trade 
in goods between the Parties by providing a framework to prevent, identify and eliminate 
unnecessary barriers to trade within the scope of the TBT Agreement  which is specifically reaffirmed . 
For further details, see paragraphs 3.38 -3.44 of the factual presentation on the EU –Singapore FTA 
in document WT/REG402/1.  
3.5.2   Safeguard mechanisms  
3.26.   The Agreement incorporates the provisions of the EU -Singapore Agreement on safeguard  
mechanisms which provide for the application of certain types of safeguard measures (incorporated 
Articles 3.6 to 3.13).   
3.5.2.1   Global safeguards  
3.27.   With regard to global safeguards , the Parties retain their rights and obligations under 
Article  XIX of GATT 1994, the Safeguards Agreement and Article 5 of the Agreement on Agriculture. 
Incorporated Article  3.7 sets out notification requirements  for global safeguard investigations.  The 
provisions on global safeguards are not subject to the dispute settlement and mediation mechanism 
under the Agreement.  
3.5.2.2   Bilateral safeguards  
3.28.   Bilateral safeguards may be imposed  on the imports from the other Party  if these imports are 
in such increased quanti ties as to cause or threaten to cause serious injury to a domestic industry 
producing like or directly competitive goods, as a result of  tariff liberali zation under the 
Agreement.  Bilateral safeguards may only be taken during a transition period of 10 year s from the 
entry into force of the EU -Singapore Agreement in November 2019, except with the consent of the 
other Party. A bilateral safeguard may be applied for two years, extendable  by up to  two years, if 
deemed necessary by the competent authorities  of the importing Party . Bilater al safeguards may 
also be imposed on a provisional basis  for up to 200 days . For further details, see paragraphs 3.45 
to 3.57 of the factual presentation on the EU –Singapore Agreement in document WT/REG402/1.  
3.5.2.3   Balance of payments  safeguard s 
3.29.   The Agreement incorporates the provisions of the EU -Singapore Agreement on restrictions to 
safeguard the balance of payments (incorporated Article 16.9) and the provisions on temporary 
safeguard measures on capital movements and payments  (incorporated Article 16.10) . 
3.5.3   Anti-dumping and countervailing measures  
3.30.   The Agreement incorporates the provisions of Chapter 3 of the EU -Singapore Agreement  on 
anti-dumping and countervailing measures  which reaffirm the rights and obligations of the Partie s 
arising under Article VI of GATT 1994, the Anti -Dumping Agreement and the Subsidies and 
Countervailing Measures ( SCM) Agreement . The provisions on anti -dumping and countervailing 
measures are not subject to the dispute settlement or mediation mechan isms under the Agreement. 
 
16 The UK has established a centralised contact point for queries in this area 
(TradeSecretariat@defra.gov.uk).  WT/REG 432/1 
 
- 21 - 
 
  For further details, see paragraphs 3.58 -3.62 of the factual presentation on the EU –Singapore 
Agreement  in document WT/REG402/1.   
3.5.4   Subsidies and State-aid 
3.31.   The Agreement incorporates the provisions of Chapter 11  of the EU -Singapore Agreement  on 
subsidies and State-aid with a few modifications provided for in the Annex to the Agreement. 
Paragraph 1 of Article 11.7 (Prohibited subsidies) which incorporate s Article 3 of the SCM Agreement 
into the EU -Singapore Agreement and Annex 11 -A (Principles applicable to other subsidies) are not 
included  in the Agreement . Modifications are made to paragraph 1 of Article 11.8 ( other subsidies)  
of the EU -Singapore Agreement, by which the Parties agree to  use their best endeavours to  apply 
their compet ition law  or other laws  to remov e distortions to competition caused by other specific 
subsidies in either goods or services which are not covered by Article 11.7 on prohibited subsidies; 
while the EU -Singapore Agreement calls for best endeavours to apply c ompetition law to such 
instances insofar as they affect or are likely to affect the trade of either Party, the Agreement 
changes this to insofar as they could have a significant negative effect on trade of the Parties and 
to prevent the occurrence of such situations . Further details  of the provisions on subsidies and state 
aid are in  paragraphs 3.63 -3.68 of the factual presentation on the EU –Singapore Agreement  in 
document WT/REG402/1.  
3.5.5   Customs -related procedures  
3.32.   The Agreement incorporates the provisions of Chapter 6 of the EU -Singapore Agreement  on 
customs -related procedures. For further details, see paragraphs 3.69 -3.77 of the factual 
presentation on the EU –Singapore FTA in document WT/REG402/1.  
3.33.   The Annex to the Agreement modifies paragraphs (b) and (c) of Article 12 of Understanding  3 
(Additional customs -related provisions)  of the EU -Singapore Agreement . The modified paragraph  (b) 
gives precedence to  the provisions of the Understanding over the provisions of any bilateral 
agreement on mutual assistance conc luded between the United Kingdom and Singapore prior to the 
date th e Agreement  was signed . Paragraph (c)  of the EU -Singapore Agreement  has been removed.17  
3.5.6   Other regulations  
3.34.   There are no changes to the provisions on state -trading in  the EU -Singapore Agreement . For 
further details, see paragraph 3.78 of the factual presentation on the EU –Singapore Agreement  in 
document WT/REG402/1.  
3.6  Sector -Specific Provisions of the Agreement  
3.35.   The Agreement incorporates the provisions of the EU -Singapor e Agreement  on motor vehicles, 
pharmaceutical products and medical devices, electronics and renewable energy generation . For 
further details, see paragraphs 3.79 -3.90 of the factual presentation on the EU –Singapore 
Agreement  in document WT/REG402/1.  
4  PROVIS IONS ON TRADE IN SERVICES  
4.1.  The Agreement incorporates Chapter 8 (Services, Establishment, Electronic Commerce) and 
related Annexes and Appendices of the EU -Singapore FTA. Such provisions are made part of the 
Agreement and apply, mutatis  mutandis18, subject to the modifications speci fied in the Agreement.  
 
17 Paragrap h (c) that is not incorporated reads as follow: "Taking into account the respective 
responsibilities of the Union and the Member States, this Understanding shall:   
… 
(c) not affect the Union's provisions governing the communication between the competent services of 
the European Commission and the customs authorities of the Member States of any information obtained under 
this Understanding which could be of interest to the Union."  
18 Mutatis mutandis  as referred to in this Factual Presentation, under Article  2 of the UK -Singapore FTA 
means with the technical changes necessary to apply the EU -Singapore FTA as if it had been concluded between 
the United Kingdom and Singapore, taking into account the obj ect and purpose of this Agreement.  WT/REG 432/1  
 
- 22 - 
 
  4.1  Scope and definitions  
4.2.  The incorporated provisions contain measures affecting the cross -border supply of services 
(mode 1 and 2) (Section B); establishment (Section C); t emporary presence of natural persons for 
business purposes  (Section D); regulatory framework, including specific sub -sections on computer 
services, postal services, telecommunications, financial services and international maritime 
transport services (Section E); electronic commerce (Section F) and general  provisions (Section G).  
For further details, see sections  4 and 5 of the factual presentation  on the EU -Singapore FTA in 
document WT/REG402/1 . 
4.3.  The Annex to the Agreement contains , inter alia, modifications to the following provisions  of 
the EU-Singapore F TA: 
• Article 8.2 (Definitions)  
• Appendix 8 -A-1 (Union 's Schedule of Specific Commitments in Conformity with 
Article  8.7 (Schedule of Specific Commitments) (Cross -Border Supply of Services)  
• Appendix 8 -A-2 (Union 's Schedule of Specific Commitments in Conform ity with 
Article  8.12 (Schedule of Specific Commitments) (Establishment)  
• Appendix 8 -A-3 (Union 's Schedule of Specific Commitments in Conformity with 
Articles  8.14 (Key Personnel and Graduate Trainees) and 8.15 (Business Services 
Sellers) (Key Personnel and  Graduate Trainees and Business Services Sellers))  
• Appendix 8 -B-1 (Singapore 's Schedule of Specific Commitments)  
4.4.  The Agreement also contains  Joint Declaration s on investment review and on financial services.  
4.2  Denial  of benefit s 
4.5.  The Agreement does not inclu de a denial of benefits provision per se  but incorporates Article  8.2 
(Definitions)  of the EU -Singapore FTA that clarifies that juridical persons having only their registered 
office or central administration in a Party's territory shall not benefit from pr eferences granted by 
the Agreement , unless they engage in substantive business operations in the territory of the Parties.  
4.6.  Further to paragraph 4 of the Annex to the Agreement, the reference to the EU's concept of 
"substantive business operations" is removed from the definition of "Union or Singapore juridical 
person".19 
4.3  General provisions  on trade in services  
4.3.1   Market access  
4.7.  The Agreement incorporates the respective provisions of Article 8.5 and Article 8.10 of the 
EU-Singapore FTA that r elate to market access through the cross -border supply of services (mode  1 
and 2) and through establishment. For further details, see paragraphs 4.7 -4.8 of the factual 
presentation on the EU -Singapore FTA in document WT/REG402/1.  
 
19 The footnote that is not incorporated states  the following : "The Union understands that the concept of 
"effective and continuous link" with the economy of a Member State of the Union enshrined in Article 54 of the 
Treaty on the Functioning of the European Union (hereinafter referred to as "TFEU") is equivalent to the concept 
of "substantive business operations". Accordingly, for a juridical person set up in accordance with the laws of 
Singapore and having only its regis tered office or central administration in the territory of Singapore, the Union 
shall only extend the benefits of this Agreement if that juridical person possesses an effective and continuous 
economic link with the economy of Singapore ." WT/REG 432/1 
 
- 23 - 
 
  4.3.2   National treatment and MFN  
4.8.  The Agreement incorporates provisions of Article 8.6 and Article 8.11 of the EU -Singapore FTA 
that concern national treatment and MFN. For further details, see paragraphs 4.9 -4.10 of the factual 
presentation  on the EU -Singapore FTA  in document WT/REG402/1 . 
4.3.3   Commercial presence  
4.9.  The Agreement does not contain general provisions on commercial presence requirements, but 
some requirements are listed in the Schedule of Specific commitments for the UK and Singapore in 
specific sub -sectors.  
4.3.4   Movement of natural per sons  
4.10.   The Agreement incorporates the provisions of Section D of Chapter 8 of the EU -Singapore FTA 
concerning the entry into and temporary stay in their respective territories of key personnel, 
graduate trainees and business service sellers. For further deta ils, see paragraphs 4.12 -4.14 of the 
factual presentation on the EU -Singapore FTA in document WT/REG402/1.  
4.4  Liberalization commitments  
4.11.   The Parties incorporate, mutatis  mutandis , Annexes and Appendices under Chapter 8 of the 
EU-Singapore FTA that include the sectors liberalized by a Party pursuant to Sections B and C of the 
EU-Singapore FTA and, by means of reservations, the market access and national treatment 
limitations applicab le to services and service suppliers of the other Party . For further details, see 
paragraphs 4.15 -4.18 of the factual presentation  on the EU -Singapore FTA  in document 
WT/REG402/1.  
4.12.   Modifications to  the schedules of specific commitments for the UK and for Singapore are 
reflected in the Annex to the Agreement and concern provisions on horizontal 
commitments/limitations, cross -border supply of services (mode 1 and 2), establishment, and key 
personnel and g raduate trainees and business services sellers.  
4.4.1   The United Kingdom  
4.4.1.1   MFN and horizontal  commitments  
4.13.   In its GATS commitments the UK has a broad reservation for services considered as public 
utilities at a national or local level, and for types of establishmen t. Other horizontal restrictions apply 
to mode 4.  
4.14.   Under the Agreement t he UK incorporates, mutatis  mutandis , the horizontal restrictions that 
are listed in Annex 8 -A and related Appendices of the EU -Singapore FTA20 with the following 
modification s: 
- in the horizontal reservation for the type of establishment,  the reference to Article 54 of the Treaty 
on the Functioning of the European Union has been  removed .21 
 
 
20 For further deta ils, see paragraphs 4.19 – 4.22 of the factual presentation on the EU -Singapore FTA in 
document WT/REG402/1.  
21 The footnote that is not incorporated states  the following : "In accordance with Article 54 of the Treaty 
on the Functioning of the European Union, these subsidiaries are considered as juridical persons of the Union. To 
the extent that they have a continuous and effective link with the economy of the Union, they are beneficiaries 
of the Union's internal market, which includes , inter al ia, the freedom to establish and to provide services in all 
Member States of the Union. " WT/REG 432/1  
 
- 24 - 
 
  4.15.   Regarding mode 4, the UK incorporates, mutatis  mutandis , horizontal restrictions that are 
listed in Appendix 8 -A-3 of the EU -Singapore FTA except for the  reservation concerning the mutual 
recognition of qualifications.22 
4.4.1.2   Sector specific  commitments  
4.16.   The UK incorporates, mutatis mutandis , Annex 8 -A and related A ppendices of the EU's 
schedule of specific commitments  under the EU -Singapore FTA for most services sectors23 except 
for business services, communication services and transport services, where modifications have 
been made.  
4.17.   For business services, the UK inc orporates, mutatis  mutandis , Annex 8 -A and related 
Appendices of the EU's schedule of specific commitments under the EU -Singapore FTA24 with the 
following modification:  for the subsector "Rental/Leasing Services without Operators (Relating to 
Aircraft)" in  reservations for the cross -border supply of services (mode 1 and 2) and for 
establishment, the words "or elsewhere in the Union" have not been incorporated.  
4.18.   For communication services , the UK incorporate s, mutatis  mutandis , Annex 8 -A and related 
Appendices of the EU's schedule of specific commitments under the EU -Singapore FTA25 except for 
the footnote related to some EU Member States' reservations for establishment in the subsector  "All 
services consisting of the transmissio n and reception of signals by any electromagnetic means, 
excluding broadcasting" .26 
4.19.   For transport services , the UK incorporates, mutatis  mutandis , Annex 8 -A and the related 
Appendices of the EU's schedule of specific commitments under the EU -Singapore FTA27 except for 
references to the Rhine -Maine -Danube links and regulations implementing the Mannheim Convention 
on Rhine Shipping, which have not been incorporated in the sub -sectors  "Internal Waterways 
Transport" and  "Services auxiliary to internal waterways  transport" in reservations for the cross -
border supply of services (mode 1 and 2) and for establishment.  
4.20.   Table 4.1 provides a comparison  of the UK's GATS specific commitments in modes 1 -3 with 
those taken under the Agreement. Horizontal limitations and MF N reservations are not taken into 
account in the table which should be read in conjunction with  the Annex to the Agreement and 
incorporated Annex 8 -A of the EU -Singapore FTA containing the EU's schedule of specific 
commitments for cross -border trade in ser vices (mode 1 and 2)  (Appendix 8 -A-1), establishment 
(Appendix 8 -A-2) and temporary movement of key personnel and graduate trainees 
(Appendix  8-A-3). There is, as yet, no certified UK Schedule of Specific Commitments ; the proposed 
draft has been circulated  in series  S/C/W/380 . 
 
22 The footnote that is not incorporated states  the following : “In order for non -Union country nationals to 
obtain Union -wide recognition of their qualifications, a mut ual recognition agreement, negotiated within the 
framework defined in Article 8.16 (Mutual Recognition of Professional Qualifications), is necessary.”  
23 For further details, see section 4.4.1.2 of the factual presentation on the EU -Singapore FTA in documen t 
WT/REG402/1.  
24 For further details, see paragraph 4.24 of the factual presentation on the EU -Singapore FTA  in document 
WT/REG402/1.  
25 For further details, see paragraph 4.2 5 of the factual presentation  on the EU -Singapore FTA  in document 
WT/REG402/1.  
26 The footnote that is not incorporated states  the following:  "For clarification purposes, some Member 
States of the Union maintain public participation in certain telecommunication operators. Those Member States 
reserve their rights to maintain such public p articipation in the future. This is not a market access limitation. In 
Belgium, government participation and voting rights in Belgacom are freely determined under legislative powers 
as is presently the case under the law of 21 March 1991 on the reform of g overnment -owned economic 
enterprises."  
27 For further details, see paragraph 4. 34 of the factual presentation on the EU -Singapore FTA in document 
WT/REG402/1.  WT/REG 432/1 
 
- 25 - 
 
  Table 4.1 United Kingdom: Comparison between the GATS and Agreement specific 
commitments   
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
mentsa 
1. Business services        
A. Professional  Services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Computer  and Related  Services  Full Same  Full Full Full Full 
C. Research  and Development  Services  Partial  Improved  Full Partial  Full Partial   
D. Real  Estate  Services  Full Same  Partial  Full Full Full 
E. Rental/Leasing  Services  without   
Operators  Partial  Similar  Partial  Partial 
(M) Partial  Partial 
(M) 
F. Other  Business  Services  Partial  Improved  Partial  Partial  Partial  Partial  
2. Communication services              
A. Postal  services  … New Partial  Full Partial  Full 
B. Courier  services  …  New Partial  Full Partial  Full 
C. Telecommunication  services  Partial  Same  Partial  Full Partial  Full (M)  
D. Audiovisual services  … … … … … … 
E. Other  … … … … … … 
3. Construction and related 
engineering services              
A. General  construction  work for buildings  Partial  Improved  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Partial  Improved  Full Full Full Full 
C. Installation  and assembly  work  Partial  Improved  Full Full Full Full 
D. Building  completion  and finishing  work  Partial  Improved  Full Full Full Full 
E. Other  Partial  Improved  Full Full Full Full 
4. Distribution services              
A. Commission  agents'  services  Partial  Similar  Partial  Partial  Partial  Full 
B. Wholesale  trade services  Partial  Similar  Partial  Partial  Partial  Full 
C. Retailing  services  Partial  Similar  Partial  Partial  Partial  Full 
D. Franchising  Partial  Narrower  Partial  Partial  Full Full 
E. Other  … …  … …  …  …  
5. Education services              
A. Primary education services  Partial  Narrower  Partial  Full Partial  Partial  
B. Secondary education services  Partial  Narrower  Partial  Full Partial  Partial  
C. Higher education services  Partial  Narrower  Partial  Full Partial  Partial  
D. Adult education  Partial  Narrower  Partial  Full Partial  Partial  
E. Other education services  … … … … … … 
6. Environmental services              
A. Sewage services  Partial  Improved  Partial  Full Full Full 
B. Refuse disposal services  Partial  Improved  Partial  Full Full Full 
C. Sanitation and similar services  Partial  Improved  Partial  Full Full Full 
D. Other  Partial  Improved  Partial  Full Full Full 
7. Financial services              
A. All insurance  and insurance -
related  services  Partial  Similar  Partial  Partial  Partial  Full 
B. Banking  and other financial  services  Partial  Similar  Partial  Partial  Partial  Partial  
8. Health related and social services              
A. Hospital services  Partial  Narrower  Partial  Partial  Partial  Partial  
B. Other Human Health Services  … New Partial  Partial  … … 
C. Social Services  Partial  Narrower  Partial  Partial  Partial  Partial  
D. Other  … …  …  …  …  …  
9. Tourism and travel related 
services              
A. Hotels  and restaurants (including 
catering)  Partial  Same  Partial  Partial  Partial  Full 
B. Travel  agencies  and tour operators   
services  Full Same  Partial  Full Partial  Full 
C. Tourist  guides  services  Full Same  Full Full Full Full 
D. Other  … …  … …  …  …  
10. Recreational and cultural and 
sporting services              
A. Entertainment  services  Partial  Same  Full Partial  Partial  Full 
B. News agency services  Full Same  Full Full Full Full 
C. Libraries, archives, museums and 
other cultural services  … … … … … … 
D. Sporting and other recreational 
services  Partial  Same  Partial  Full Partial  Full 
E. Other  … …  … …  …  …  
11. Transport services              
A. Maritime Transport Services  … New Partial  Full Partial  Partial  WT/REG 432/1  
 
- 26 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
mentsa 
B. Internal Waterways Transport  … New Partial  Partial 
(M) Partial  Partial 
(M) 
C. Air  Transport  Services  Partial  Excluded  … … … … 
D. Space  Transport  …  … … … … … 
E. Rail Transport  Services  Partial  Improved  Partial  Partial  Partial  Full 
F. Road  Transport  Services  Partial  Similar  Partial  Partial  Partial  Partial  
G. Pipeline  Transport  … New Partial  Partial  Partial  Partial  
H. Services  auxiliary  to all modes  of  
transport  Partial  Similar  Partial  Partial 
(M) Partial  Partial 
(M) 
I. Other  Transport  Services  Partial  Improved  Partial  Partial  Partial  Partial  
12. Other services not included 
elsewhere  … New Partial  Partial  Partial  Full 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not included . 
a Information in this column refers only to commitments in sectors or sub-sectors covered under the 
Agreement.  
M Modifications introduced by the Agreement to the incorporated EU's schedules annexed to the EU -
Singapore FTA.  
Full: Specific commitments not subject to limitation(s) under market access or national treatment.  
Partial:  Specific commitments subject to some limitation(s) under market access or national treatment.  
… : No specific commitment ; sector or subsector excluded from the  GATS and the Agreement . 
New: New commitments full or partial, with or without limitations.  
Improved: Overall improved commitments under the Agreement compared to those under the GATS.  
Narrower: Some additional limitations (as compared to GATS commitments).  
Similar:  Similar liberalization possibly, in individual cases, with limited improvements and/or limited 
additional reservations. The assessment is based on a broad perspective taking into consideration 
both sectoral coverage and the level of specific commitments.  
Excluded: Sector or subsector excluded from the Agreement . 
Source:   The United K ingdom's modifications to the incorporated EU s chedule s annexed to the Agreement ; 
European Union schedules  annexed to the EU-Singapore FTA ( WT/REG402/1 ) and United Kingdom 
GATS Specific C ommitments . 
 
4.4.2   Singapore  
4.4.2.1   MFN and horizontal commitments  
4.21.   In its GATS schedule Singapore  lists a mode 3 horizontal limitation on company registration 
and residency requirements for company directors and branches of foreign companies. Other 
horizontal restrictions apply to mode 4.  
4.22.   Singapore  incorporates, mutatis  mutandis , most of its horizontal restrictions that are listed in  
Annex 8 -B and related Appendices  of the EU -Singapore  FTA28 with modifications concerning the list 
of Singaporean companies restricting  individual investors, apart from the Singapore Government, to 
a 10% equity ownership limit .29 
4.4.2.2   Sector specific  commitments  
4.23.   Singapore incorporates, mutatis mutandis , Annex 8 -B and related Appendices of its schedule 
of specific commitments under the EU -Singa pore FTA for most of the services sectors30 except for 
business and financial services, where modifications have been made.  
4.24.   For business services under the Agreement , Singapore incorporates, mutatis  mutandis , 
its schedule of specific commitments under the EU-Singapore FTA31 with modifications to its 
market  access and national treatment limitations for the subsector "Electricity and gas 
 
28 For further details, see paragraph 4. 37 of the factual presentation  on the EU -Singapore FTA  in 
document WT/REG402/1 . 
29 Singapore Power, Power Grid, Power Supply, Power Gas shall be substituted with SP PowerAssets, SP 
PowerGrid, PowerGas, Singapore LNG Corporation.  
30 For further details, see section 4.4.2.2  of the factual presentation on the EU -Singapore FTA in 
document WT/REG402/1.  
31 For further details, see paragraph 4. 39 of the factual presentation on the EU -Singapore FTA in document 
WT/REG402/1.  WT/REG 432/1 
 
- 27 - 
 
  (ISIC  rev 3:  401, 402)". Modifications concern the retail of electricity to all households and non-
household consumers , ownership of the electricity transmission and distribution network, and the 
eligibility to transport and distribute manufactured and natural gas. For the retail of electricity, o nly 
a market support services licensee or retail electricity licens ees with local presence may retail 
electricity to all household and non -household consumers in Singapore . For ownership, only a 
transmission licensee shall be the owner and operator of the electricity transmission and distribution 
network in Singapore ; and for transportation , only the holder of a gas transporter licence shall be 
allowed to transport and distribute manufactured and natural gas and only one gas transporter 
licence has been issued given the size of the Singapore market.   
4.25.   For financial services , Singapore incorporates, mutatis  mutandis , its schedule of specific 
commitments under the EU -Singapore FTA32 with modifications to its market access commitments 
for commercial and wholesale banks in the subsector "Acceptance of deposits and other repayabl e 
funds from the public". For commercial banks, a commitment on additional customer service 
locations for existing UK banks with  Qualifying Full Bank (QFB) licenses has been added along with 
the deletion of the additional commitment to offer  the EU an addi tional QFB licence every time 
Singapore offers one to other markets with an existing QFB licence (India, Malaysia, China or 
Australia), with the exception of the USA .33 
4.26.   Table 4.2 provides a comparison of Singapore's GATS commitments in modes 1 -3 with those  
incorporated from the EU -Singapore  FTA and  modified  under the Agreement. Horizontal limitations 
and MFN reservations are not taken into account in the table which should be read in conjunction 
with the Annex to the Agreement and Appendices 8 -B-1 and 8 -B-2 of Annex 8 -B of the EU -Singapore 
FTA which contain Singapore's schedule of specific commitments.  
Table 4.2 Singapore: Comparison between the GATS and Agreement specific 
commitments   
Sectors / Sub-sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
1. Business services        
A. Professional  Services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Computer  and Related  Services  Partial  Improved  Full Full Full Full 
C. Research  and Development  Services  Partial  Improved  Partial  Full Partial  Full 
D. Real  Estate  Services  --- New Partial  Partial  Partial  Partial  
E. Rental/Leasing  Services  without   
Operators  --- New Partial  Partial  Partial  Full 
F. Other  Business  Services  Partial  Improved  Partial  Partial  (M) Partial  Partial  (M) 
2. Communication services        
A. Postal  services  --- New Partial  Partial  Partial  Partial  
B. Courier  services  Partial  Improved  Partial  Full Partial  Full 
C. Telecommunication  services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Audiovisual services  Partial  Excluded  --- --- --- --- 
E. Other  --- --- --- --- --- --- 
3. Construction and related 
engineering services        
A. General  construction  work for buildings  Full Same  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Full Same  Full Full Full Full 
C. Installation  and assembly  work  Full Same  Full Full Full Full 
D. Building  completion  and finishing  work  Full Same  Full Full Full Full 
E. Other  Full Same  Full Full Full Full 
4. Distribution services        
A. Commission  agents'  services  --- New Partial  Partial  Partial  Partial  
B. Wholesale  trade services  --- New Partial  Partial  Partial  Partial  
C. Retailing  services  --- New Partial  Partial  Partial  Partial  
D. Franchising  --- New Full Full Full Full 
 
32 For further details, see paragraph 4. 45 of the factual presentation on the EU-Singapore FTA in document 
WT/REG402/1.  
33 Singapore's addi tional commitment that has not been incorporated states the following: " If Singapore 
commits with countries, with at least one full bank licence with qualifying full bank (QFB) privileges other than 
the United States of America, to offer one or more new full bank licences with QFB privileges after the date of 
this Agreement comes into force, the number of additional new full bank licences with QFB privileges will be 
offered to the EU. Other than the EU, only Australia, China, India, Malaysia and the United States of America 
have one or more full bank licences with QFB privileges".  WT/REG 432/1  
 
- 28 - 
 
  Sectors / Sub-sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
E. Other  --- --- --- --- --- --- 
5. Education services        
A. Primary education services  --- New Partial  Partial  Partial  Partial  
B. Secondary education services  --- New Partial  Partial  Partial  Partial  
C. Higher education services  --- New Partial  Full Partial  Full 
D. Adult education  --- New Full Full Full Full 
E. Other education services  --- New Full Full Full Full 
6. Environmental services        
A. Sewage services  --- New Partial  Partial  --- --- 
B. Refuse disposal services  --- New Partial  Partial  Partial  Partial  
C. Sanitation and similar services  --- New Partial  Partial  Full Full 
D. Other  --- New Partial  Partial  Partial  Full 
7. Financial services        
A. All insurance  and insurance -
related  services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Banking  and other financial  services  Partial  Improved  Partial  Partial  Partial  Partial  (M) 
8. Health related and social services        
A. Hospital services  --- New Partial  Full Partial  Full 
B. Other Human Health Services  --- New Partial  Partial  Partial  Full 
C. Social Services  --- New Partial  Partial  Partial  Partial  
D. Other  --- --- --- --- --- --- 
9. Tourism and travel related 
services        
A. Hotels  and restaurants (including 
catering)  Partial  Improved  Partial  Partial  Partial  Partial  
B. Travel  agencies  and tour operators   
services  Partial  Improved  Full Full Full Full 
C. Tourist  guides  services  Partial  Improved  Full Full Full Full 
D. Other  --- --- --- --- --- --- 
10. Recreational and cultural and 
sporting services        
A. Entertainment  services  --- New Full Full Full Full 
B. News agency services  --- --- --- --- --- --- 
C. Libraries, archives, museums and 
other cultural services  Partial  Improved  Partial  Full Partial  Full 
D. Sporting and other recreational 
services  --- New Partial  Partial  Partial  Full 
E. Other  --- --- --- --- --- --- 
11. Transport services        
A. Maritime Transport Services  Partial  Improved  Partial  Full Partial  Partial  
B. Internal Waterways Transport  --- --- --- --- --- --- 
C. Air  Transport  Services  --- Excluded  --- --- --- --- 
D. Space  Transport  --- --- --- --- --- --- 
E. Rail  Transport  Services  --- New Partial  Partial  Partial  Full 
F. Road  Transport  Services  --- New Partial  Partial  Partial  Full 
G. Pipeline  Transport  --- --- --- --- --- --- 
H. Services  auxiliary  to all modes  of  
transport  --- New Partial  Partial  Partial  Partial  
I. Other  Transport  Services  --- --- --- --- --- --- 
12. Other services not included 
elsewhere  --- New Partial  Partial  Partial  Full 
General Note:   MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
a Information in this column refers only to commitments in sectors or sub -sectors covered under the 
Agreement.  
M Modifications  introduced by the Agreement to the Singapore's schedules of specific commitments 
annexed to the EU -Singapore FTA.  
Full: Specific commitments not subject to limitation(s) under market access or national treatment.  
Partial:  Specific commitments subject to some limitation(s) under market acce ss or national treatment.  
---: No specific commitment ; sector or subsector excluded from the coverage.  
New: New commitments full or partial, with or without limitations.  
Improved: Overall improved commitments under the Agreement compared to those under the  GATS.  
Excluded: Sector or subsector excluded from the coverage.  
Source:  Singapore's modifications to its schedules annexed to the Agreement , Singapore's schedules 
annexed to the EU -Singapore FTA ( WT/REG402/1 ) and Draft Consolidated GATS Schedule of Speci fic 
Commitments (S/DCS/W/SGP).  WT/REG 432/1 
 
- 29 - 
 
  4.5  Regulatory provisions   
4.5.1   Domestic regulation  
4.27.   The Agreement incorporates  rules on domestic regulation that are contained in Sub -Section  2 
of Section E of Chapter 8 of the EU-Singapore FTA . For further details, see paragraphs 4. 51-4.52 of 
the factual presentation  on the EU -Singapore FTA  in document WT/REG402/1.  
4.5.2   Recognition  
4.28.   The Agreement incorporates  provisions of Article 8.16 of the EU -Singapore FTA that covers 
mutual recognition  of professional qualifications. For further details, see paragraph 4. 53 of the 
factual presentation  on the EU -Singapore FTA  in document WT/REG402/1.  
4.5.3   Subsidies  
4.29.   There are no provisions in the Agreement on subsidies in services.  
4.5.4   Safeguards  
4.30.   The Agreement incorporates  provisions of Articles 16.9 and 16.10 of the EU -Singapore FTA 
that foresees the possibility  of imposing safeguard measures on trade in services and establishment. 
For further details, see paragraph s 4.55 and 4.56  of the factual presentation  on the EU -Singa pore 
FTA in document WT/REG402/1.  
4.5.5   Other  
4.5.5.1   Investment  
4.31.   The Agreement contains a Joint Declaration on Investment Review, in which the Parties agree 
to review their mutual investment legal frameworks, the investment environment and the flow of 
investment between  them with a view to updating their investment relationship with high standards 
and ambitious investment protection commitments.  
4.32.   The Parties have also agreed to enter into negotiations to deepen their mutual obligations on 
investment protection within two  years of the entry into force of the Agreement and endeavouring 
to conclude within four years. Discussions have not commenced yet.  
4.6  Sector specific provisions on trade in services  
4.6.1   Computer services  
4.33.   The Agreement incorporates provisions of Sub -Section 3 of Section E of Chapter 8 of the EU -
Singapore FTA that clarifies the meaning of computer services in the context of the liberalization of 
all modes of supply. For further details , see paragraph 4.57 of the factual presentation  on the EU -
Singapore FTA  in docum ent WT/REG402/1.  
4.6.2    Postal services  
4.34.   The Agreement  incorporates provisions of Sub -Section 4 of Section E of Chapter 8 of the 
EU-Singapore FTA that includes specific provisions on postal services. For further details, see 
paragraph  4.58 of the factual presenta tion on the EU -Singapore FTA  in document WT/REG402/1.  
4.6.3   Telecommunications  services  
4.35.   The Agreement incorporates provisions  of Sub -Section 5 of Section E of Chapter 8 of the EU -
Singapore FTA that applies to measures that affect trade in telecommunications serv ices and sets 
out the principles of the regulatory framework. For further details, see paragraphs 4.59 -4.61 of the 
factual presentation  on the EU -Singapore FTA  in document WT/REG402/1.  WT/REG 432/1  
 
- 30 - 
 
  4.6.4   Financial services  
4.36.   The Agreement incorporates provisions of Sub -Section  6 of Section E of Chapter 8 of the EU -
Singapore FTA that sets out the principles of the regulatory framework for all financial services 
liberalized under  the Agreement. For further details, see paragraphs 4. 62-4.64 of the factual 
presentation  on the EU -Singapore FTA  in document WT/REG402/1.  
4.37.   The Agreement also contains a Joint Declaration on financial services, in which the Parties 
agree to continually consult on and discuss any obstacles that either Party's firms mi ght face when 
conducting business in the other's territory. To this end, Singapore has committed to a dialogue with 
the UK on future requests for an increase in the number of wholesale bank licenses for applicants 
from any jurisdictions, who are not alread y licensed as banks overseas, in order to conduct digital 
wholesale bank activities in Singapore, as well as to conduct a review of the limits imposed on 
e-wallets. On this matter, both parties are in dialogue.  
4.6.5   International maritime  transport services  
4.38.   The Agreement incorporates provisions of Sub -Section 7 of Section E of Chapter 8 of the 
EU-Singapore FTA that sets out the principles  regarding the liberalization of international maritime 
transport services . For further details, see paragraphs 4 .65-4.66 of the factual presentation on the 
EU-Singapore FTA  in document WT/REG402/1.  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  There are no changes to the provisions concerning general transparency disciplines of the EU -
Singapore Agreement which are incorporated into the Agreement. The Parties agree to pursue a 
transparent and predictable regulatory environment for economic operators, including small and 
medium -sized enterprises, that do business in their territories and affirm their respective 
commit ments under the WTO Agreement. Further details are available in paragraphs 5.1 -5.2 of the 
factual presentation on the EU -Singapore Agreement in document WT/REG402/1.  
5.2  Current payments and capital movements  
5.2.  Any payments and transfers on the current account of the balance of payments are authorized 
as under the EU -Singapore Agreement. The details of these provisions are provided in paragraph  5.3 
of the factual presentation on the EU -Singapore Agreement in document WT/REG402/1.  
5.3  Exceptions  
5.3.  There are no changes to the provisions on exceptions under the EU -Singapore Agreement which 
largely mirror those provided for in the WTO Agreements. The details of these provisions are 
provided in paragraphs 5.4 -5.6 of the factual presentation on the EU -Singapore Agreement in 
document WT/REG402/1.  
5.4  Accessions and withdrawals  
5.4.  Article 16. 19 on future accessions to the European Union has not been incorporated into the 
Agreement. Termination of the Agreement as in the EU -Singapore Agreement can take place six 
months after the date of written notice given by a Party (see paragraphs 5.7 -5.8 of the  of the factual 
presentation on the EU -Singapore Agreement in document WT/REG402/1 ). 
5.5  Institutional framework  
5.5.  The UK -Singapore Agreement replicates  most of  the institutional framework of  the 
EU-Singapore Agreement  which establishes a Trade Committee . It does not incorporate p aragraph  5 
of Article 16.1 providing that the Trade Committee inform a Joint Committee set up under a separate 
EU-Singapore  Partnership and Cooperation Agreement of its activities . The Trade Committee shall 
ensure that the Agreement operates properly. Any decision adopted by the Trade Committee under 
the EU -Singapore Agreement and in effect immediately before the EU -Singapore Agreement ceases WT/REG 432/1 
 
- 31 - 
 
  to apply to the United Kingdom, shall, to the extent the decision relates to the Parties, be deemed 
to have been adopted mutatis mutandis by the T rade Committee under the Agreement.  As in the 
EU-Singapore Agreement, other specialized Committees are also created under the Agreement 
including for sanitary and phytosanitary measures, customs, and trade in services, investment and 
Government procurement . For further details, see paragraphs 5.9 -5.12 of the factual presentation 
in document WT/REG402/1.  
5.6.  Article 7 contains further provision s in relation to the Trade Committee. Within one year of the 
entry into force of the Agreement, the Trade Committee sh all hold its first meeting during which it 
will suspend the work of all other committees and review the institutional provisions of the 
Agreement to streamline its institutional structure.  If it cannot agree on the outcome of its review 
within one year of it s first meeting, and whilst the outcome remains outstanding, the work of all the 
other committees, specialized committees, and working groups shall continue in accordance with 
the Agreement.  
5.6  Dispute settlement  
5.7.  The Agreement incorporates Chapter 14 of the E U-Singapore Agreement  which regulates the 
settlement of disputes between the Parties concerning the interpretation and application of the 
Agreement.  It provides for the establishment of a consultation mechanism , and dispute settlement 
procedures.  The Agree ment also incorporates Chapter 15 of the EU -Singapore Agreement, which 
provides a mediation procedure  to facilitate the finding of  a mutually agreed solution . The dispute 
settlement and mediation mechanisms of the Agreement are not applicable to global safeguard 
measures , to anti-dumping and countervailing measures , to competition and related matters (except 
Article 11.7), nor  to trade and  sustainable development issues. Recourse to th e dispute settlement 
provisions is without prejudice to recours e to dispute settlement at the WTO , except in the 
circumstances set out in paragrap h 2 of Article 14.21 . For further details, see paragraphs 5.13 -5.23 
of the factual presentation on the EU –Singapore Agreement  in document WT/REG402/1.  
5.7  Relationship with oth er agreements concluded by the Parties  
5.7.1   Relationship with other agreements  
5.8.  The Agreement is based on the EU -Singapore Agreement and incorporates most of its 
provisions  as indicated above .  
5.9.  Table 5.1 shows the Parties' RTAs in force, notified and non -notifie d, other than the Agreement.  
Table 5.1: United Kingdom and Singapore: p articipation in other RTAs (notified and non -
notified in force), as of 17 January  2022 
RTA Name  Entry into 
force/provisional 
applicationa Coverage  GATT/WTO Notification  
Year WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - CARIFORUM 
States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  WT/REG 432/1  
 
- 32 - 
 
  RTA Name  Entry into 
force/provisional 
applicationa Coverage  GATT/WTO Notification  
Year WTO Provision  
United Kingdom - Central 
America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Colombia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ecuador and 
Peru 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North 
Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway and 
Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic of 
Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of 
Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Turkey  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
SINGAPORE  
EU - Singapore  21-Nov-19 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
ASEAN - Hong Kong, China  11-Jun-19 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
Comprehensive and 
Progressive Agreement for 
Trans -Pacific Partnership 
(CPTPP)  30-Dec-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Turkey - Singapore  01-Oct-17 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Singapore - Chinese Taipei  19-Apr-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Gulf Cooperation Council (GCC) 
- Singapore  01-Sep-13 Goods & 
Services  2015 Enabling Clause & GATS Art. 
V 
Costa Rica - Singapore  01-Jul-13 Goods & 
Services  2013 GATT Art. XXIV & GATS Art. V  WT/REG 432/1 
 
- 33 - 
 
  RTA Name  Entry into 
force/provisional 
applicationa Coverage  GATT/WTO Notification  
Year WTO Provision  
ASEAN Free Trade Area 
(AFTA/ATIGA)  17-May-10 Goods  2021 GATT Art. XXIV  
ASEAN - Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 GATT Art. XXIV, Enabling 
Clause & GATS Art. V  
ASEAN - Australia - New 
Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
Peru - Singapore  01-Aug-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
China - Singapore  01-Jan-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
ASEAN - Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
Panama - Singapore  24-Jul-06 Goods & 
Services  2007 GATT Art. XXIV & GATS Art. V  
Trans -Pacific Strategic 
Economic Partnership  28-May-06 Goods & 
Services  2007 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Singapore  02-Mar-06 Goods & 
Services  2006 GATT Art. XXIV & GATS Art. V  
Jordan - Singapore  22-Aug-05 Goods & 
Services  2006 GATT Art. XXIV & GATS Art. V  
India - Singapore  01-Aug-05 Goods & 
Services  2007 GATT Art. XXIV & GATS Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
United States - Singapore  01-Jan-04 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
Singapore - Australia  28-Jul-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  
Japan - Singapore  30-Nov-02 Goods & 
Services  2002 GATT Art. XXIV & GATS Art. V  
New Zealand - Singapore  01-Jan-01 Goods & 
Services  2001 GATT Art. XXIV & GATS Art. V  
Global System of Trade 
Preferences among Developing 
Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
ASEAN - Japan  01-Aug-20 Services  Not notified  
Sri Lanka - Singapore  01-May-18 Goods & 
Services  Not notified  
ASEAN Framework Agreement 
on Services (AFAS)  12-Aug-98 Services  Not notified  
ASEAN Trade In Services 
Agreement (ATISA)  Ratified by 
Singapore on  
5-Apr-21 Services  Not notified  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
5.8  Government procurement  
5.10.   The A greement incorporate s Chapter 9 of the EU -Singapore Agreement  which covers 
government procurement for goods, services or any combination thereof. (For further details, see 
paragraphs 5. 28-5.35 of the factual presentation on the EU –Singapore FTA in document  
WT/REG402/1).  Both Parties are party to the WTO Agreement on Government Procurement (GPA). 
In terms of their commitments, while Singapore has lower thresholds than its GPA thresholds for 
central government entities except for construction services the UK' s thresholds for goods and 
services at the central and sub -central levels under the Agreement are the same as its commitments 
under the GPA.  WT/REG 432/1  
 
- 34 - 
 
  5.11.   The Annex of the Agreement modifies paragraph 1 of Annex 9 -H (Means of publication) of the 
EU-Singapore Agreement  which specif ies the electronic or paper media in which the Parties publish 
some information and relevant notices . Pursuant to the Annex, t he United Kingdom shall provide 
Singapore with details on the UK's means of publication which will be directly accessib le by electronic 
means and free of charge through a single point of access on the internet.  
5.9  Intellectual property rights  
5.12.   The Agreement incorporates Chapter 10 (Intellectual property) of the EU-Singapore 
Agreement  with two sets of modifications.  The first modification to paragraph 3 of Article 10.17 of 
the EU -Singapore Agreement  states that the Trade Committee shall, in making a decision under this 
paragraph, rely on the outcome of any procedures for the protection  of geographical indication s 
agreed  under the EU -Singapore Agreement  prior to the entry into force of th e Agreement. The 
second modification concern s Annexes 10 -A (List of names to be applied for protection as 
geographical indications in the territory of t he Parties) and 10 -B (Protected geographical indications). 
Geographical indications listed in Section A of Annexes 10 -A and 10 -B of the EU -Singapore 
Agreement  that relate to  non-UK members of the EU  are not incorporated in to the Agreement except 
for "Irish Whiskey / Uisce Beatha Eireannach / Irish Whisky " and "Irish Cream " which cover spirit 
drinks produced in the Republic of Ireland and Northern Ireland.  This modification does not prejudice 
any existing rights recogni zed by Singapore pursuant to the EU – Singapore FTA for these GIs.  With 
regard to GIs , paragraphs 3, 4 and 9 of the letter dated 21 January 2013 from Singapore to the EU 
("EU-Singapore Free Trade Agreement – Geographical Indications ")34 are incorporated into the 
Agreement and apply mutatis mutandis . Under p aragraph 3 , Singapore agrees , when examining 
European GIs , to take  into account that the y have been evaluated and registered in the EU, as well 
as to expedit e the administrative processing  of the GIs. P aragraph 4 requires Singapore to look for 
genericness in its territory only. Paragraph 9 records that Singapore's legislation does not permit 
direct protection of GIs via the Agreement.  
5.13.   Further details  of the provisions on intellectual proper ty rights can be found in  
paragraphs  5.36-5.46 of the factual presentation  on the EU –Singapore FTA  in document 
WT/REG402/1.  
5.10  Competition  
5.14.   The Agreement incorporates Chapter 11 (Competition and related matters) of the EU-
Singapore Agreement . As indicated in section 3.5.4  above , a few modifications are provided for  in 
the Annex  to the Agreement : paragraph 3 of Article 11.5 (Definition and scope), paragraph 1 of 
Article 11.7 (Prohibited subsidies) and Annex 11 -A (Principles applicable to other subsidies)  are not 
incorporated . To reflect those changes, minor modifications are made to paragraph 1 of Article 11.8 
(Other subsidies).  
5.15.   For further details, see paragraphs 5.47 -5.53 of the factual presentation  on the EU –Singapore 
FTA in document WT/REG4 02/1.  
5.11  Environment  
5.16.   There are no changes to the provisions of the EU -Singapore Agreement which are incorporated 
into the Agreement.  The provisions recognize that it is inappropriate to encourage trade or 
investment by weakening or reducing  the protections af forded by their domestic laws. They also 
agree that environmental standards should not be used for protectionist purpose s. They agree to 
take into account relevant scientific evidence and related international sta ndards, guidelines or 
recommendations when preparing and implementing measures aimed at environment al protection 
which may affect trade or investment between the Parties . Further details on the environmental 
provisions of the Agreement are available in paragraphs 5.54 -5.61 of the factual presentation on 
the EU -Singapore Agreement in document WT/REG402/1.  
 
34 See https://www.enterprisesg.gov.sg/ -/media/esg/files/non -financial -assistance/for -companies/free -
trade -agreements/eusfta/EUSFTA_2013_GI_side_letter.pdf  WT/REG 432/1 
 
- 35 - 
 
  5.12  Labour  
5.17.   There are no changes to the provisions of the EU -Singapore Agreement which are incorporated 
into the Agreement.  The provisions recognize that it is inappropriate to encourage trade and 
investment by weakening or reducing the protections afforded by their domestic laws. Labour 
standards should also not be used for protectionist purposes. The Parties also retain their 
international obligations, including under the ILO and the ILO Decla ration on Fundamental Principles 
and Rights at Work. Further details are provided in paragraphs 5.62 -5.68 of the factual presentation 
on the EU -Singapore Agreement in document WT/REG402/1.  
5.13  Electronic commerce  
5.18.   There are no changes to the provisions on elect ronic commerce of the EU -Singapore 
Agreement which are incorporated into the Agreement.  The Parties recognize the importance of 
facilitating electronic commerce and the applicability of WTO rules on electronic commerce. They 
agree not to impose customs dut ies on electronic transmissions and to cooperate on a number of 
regulatory measures. Further details are provided in paragraphs 5.69 -5.71 of the factual 
presentation on the EU -Singapore Agreement in document WT/REG402/1.  
5.14  Small and medium sized enterprises  (SMEs)  
5.19.   There are no provisions on SMEs in the Agreement.  
  WT/REG 432/1  
 
- 36 - 
 
  ANNEX  1 
1. Tables A1.1 and A1.2 show tariff liberalization by the Parties under the Agreement by total 
products, agricultural products ( HS Chapters 1 -24) and industrial products (HS Chapters 25-97).  
2. Singapore's overall average applied MFN tariff rate in 2021 was 0% (Table A1.1 ). All industrial 
products were duty -free and the share of duty -free lines for agricultural products was 99.5%. In 
2021, when  the Agreement ent ered into force all lines were duty-free for imports from the United 
Kingdom . 
Table A1. 1 Singapore: Indicators of MFN tariff rates and preferential rates for imports 
from the UK  
Origin of 
goods  Year ALL PRODUCTS  HS chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 0.00 0.00 99.96  0.00 0.00*  99.77  0.00 0.00 100.00  
UK 2021 0.00 0.00 100.00  0.00 0.00 100.00  0.00 0.00 100.00  
* contains 4 dutiable tariff lines subject to specific rates only.  
Note:  For the calculation of averages, specific rates are excluded  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore authorities.  
 
3. In 2021, the UK's overall average applied tariff was 3.8%. The average applied tariff on 
agricultural goods was 8.9%, compared to an average applied tariff of 2.5% on industrial goods . 
Duty-free tariff lines accounted for 47% of all tariff lines . The share of duty -free lines was 
considerably lower for agricultural products (18.8%) compared to industrial products (57.1%). In 
2021 when the Agreement entered into force , the share of duty -free tariff lines for imports of  
agricultural products  from Singapore  rose to 57.3% , while the share of duty -free tariff lines in 
industrial products rose to 88.5%. At the end of the transition period in 202 5, the share of duty -free 
lines for imports from Singapore will account for 99.7 % as a whole (100% for industrial products 
and 99% for agricultural products).   
Table A1. 2 United Kingdom : Indicators of MFN and preferential rates for imports from 
Singapore  
Origin of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Singapore  2021 1.1 7.4 80.3 2.6 9.0 57.3 0.7 6.2 88.5 
 2022 0.8 5.3 80.3 2.0 6.8 57.4 0.5 4.2 88.5 
 2023 0.5 4.5 84.6 1.3 5.0 60.0 0.3 3.9 93.4 
 2024 0.3 2.4 84.7 0.7 2.8 60.3 0.1 1.9 93.4 
 2025  0.04 13.3 99.7 0.1 13.3 99.0 0.0 0.0 100.0  
Note:  Tariff lines subject to in -quota rates are excluded from the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For tariff lines subject to seasonal duties, the average rate for the entire year is used for the 
calculation. The pro ducts classified beyond the HS 8-digit level are counted on ce and their tariff 
rates are averaged to the 8 -digit level. Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the UK. WT/REG 432/1 
 
- 37 - 
 
  4. Table A1. 3 shows the market access opportunities in Singapore for the UK's top 25 exports, 
which in 2018 -2020 covered 323 HS lines and accounted for 38.4% of the UK's global exports. All  
these  lines were already duty free on an MFN basis in Singapore's market in 202 1. 
Table A1. 3 Singapore: Market access opportunities under the agreement for the UK's top 
25 exports to the world  
UK's top export products in 2018 -2020  Access Conditions to 
Singapore's import markets  
MFN (2021)  
HS number and description of the product  
Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) No. of tariff lines  
Duty -
free Dutiable  
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  5.6 0.0 1  
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.9 0.0 3  
300490  Medicaments consisting of mixed or unmixed products 
for therapeutic or prophylactic purposes,  3.2 0.0 29  
880330  Parts of aeroplanes or helicopters, n.e.s.  2.9 0.0 1  
841112  Turbojets of a thrust > 25 kn  2.6 0.0 1  
870323  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, of a cylinder capacity > 
1.500 cm³ but <= 3.000 cm³  2.4 0.0 36  
841191  Parts of turbojets or turbopropellers, n.e.s.  2.1 0.0 1  
870324  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, of a cylinder capacity > 
3.000 cm³  1.7 0.0 18  
220830  Whiskies  1.3 0.0 1  
271012  Light oils and preparations  1.3 0.0 22  
970110  Paintings, e.g. oil paintings, watercolours and pastels, 
and drawings executed entirely by hand  1.3 0.0 1  
870322  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, of a cylinder capacity > 
1.000 cm³ but <= 1.500 cm³  1.2 0.0 20  
711319  Articles of jewellery and parts thereof, of precious metal 
other than silver  1.0 0.0 2  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  1.0 0.0 16  
870332  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, of a cylinder capacity > 
1.500 cm³ but <= 2.500 cm³  0.7 0.0 32  
300220  Vaccines for human medicine  0.6 0.0 3  
870340  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, of a cylinder capacity > 
1.500 cm³ but <= 2.500 cm³  0.6 0.0 68  
711021  Palladium, unwrought or in powder form  0.6 0.0 2  
300215  Immunological products, for retail sale  0.6 0.0 1  
851762  Machines for the reception, conversion and transmission 
or regeneration of voice, images or other data  0.6 0.0 16  
382200  Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents  0.5 0.0 4  
490199  Printed books, brochures and similar printed matter  0.5 0.0 2  
870333  Motor cars and other motor vehicles principally designed 
for the transport of <10 persons, incl. station wagons 
and racing cars, with only diesel engine of a cylinder 
capacity > 2.500 cm³  0.5 0.0 21  
840890  Compression -ignition internal combustion piston engine 
"diesel or semi -diesel engine"  0.4 0.0 7  
870899  Parts and accessories, for tractors, motor vehicles for the 
transport of ten or more persons  0.4 0.0 15  
Total of above  38.4  323 0 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data from Singapore and the UK. WT/REG 432/1  
 
- 38 - 
 
  5. Table A1.4 shows market access opportunities for Singapore 's top 25 goods in the UK market. 
These products accounted for 52.2% of Singapore's  world exports during 201 8-2020 and covered 
86 tariff lines . Out of these lines, 56 were already duty free on a n MFN basis in 202 1. For the 
remaining 30 lines, 24 were liberalized in 2021 when the Agreement entered  into force  and the 
remaining six  lines will be duty -free by 2023 .  
Table A1. 4 United Kingdom : Market access opportunities under the agreement for 
Singapore 's top 25 exports to the world  
Singapore 's top export products  
in 2018 -20 Access Conditions to UK's markets  
HS number and description  Share  
in  
global 
exports 
(%) MFN 2021 No. of duty 
free lines 
under the 
agreement  
Remain 
Dutiable  
Avg. 
Tariff  
(%) No. of 
duty-
free 
lines  No. of 
dutia -
ble 
lines  
2021  
2022  
2023  
854239  Electronic integrated circuits  9.0 0.0 3      
271019  Medium oils and preparations  6.8 1.2 12 13 13    
854231  Electronic integrated circuits as 
processors and controllers  6.2 0.0 3      
854232  Electronic integrated circuits as 
memories  4.6 0.0 10      
271012  Light oils and preparations  3.8 3.3 2 9 9    
710813  Gold 3.2 0.0 2      
880330  Parts of aeroplanes or 
helicopters  1.5 0.0 1      
841112  Turbojets of a thrust  1.4 0.0 3      
210690  Food preparations  1.3 12.0  7 1 1 5  
330499  Beauty or make -up 
preparations  1.2 0.0 1      
841191  Parts of turbojets or 
turbopropellers  1.2 0.0 1      
300490  Medicaments  1.2 0.0 1      
848620  Machines and apparatus for the 
manufacture of semiconductor 
devices  1.1 0.0 1      
851712  Telephones for cellular networks  1.1 0.0 1      
844399  Parts and accessories of printers  1.1 0.0 2      
847330  Parts and accessories of 
automatic data -processing 
machines  1.0 0.0 2      
851762  Machines for the reception, 
conversion and transmission  1.0 0.0 1      
848640  Machines and apparatus  0.9 0.0 1      
854233  Electronic integrated circuits as 
amplifiers  0.8 0.0 2      
847150  Processing units for automatic 
data-processing machines  0.7 0.0 1      
851770  Parts of telephone sets  0.7 0.0 1      
854129  Transistors  0.6 0.0 1      
292249  Amino -acids and their esters  0.6 0.0 2      
852351  Solid-state, non -volatile data 
storage devices  0.6 0.0 2      
711319  Articles of jewellery and parts 
thereof  0.6 2.0  1 1    
Total of above  52.2 1.2 56 30 24 1 5 - 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded , and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, average rate for the entire year is used for the 
calculation. The products classified beyon d the HS 8-digit level are counted on ce and their tariff 
rates are averaged to the 8 -digit level.  
 Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by the UK and UNSD Comtrade Database .  WT/REG 432/1 
 
- 39 - 
 
  ANNEX 2 
Table A2. 1 United Kingdom, Origin  quotas  
Quotas /TL Tariffs for Singapore  
MFN Rate 2021  In-Quota  Out-of-Quota  
Rate Qty Year of Implementation  
2021  2022  2023  2024  2025  
1601001011  
1601001091  zero 
140 
MT Zero zero Zero Zero zero 14% 
1601009105*  83 
GBP/100 
kg 83GBP/  
100kg  62GBP/  
100kg  41GBP/  
100kg  20GBP/  
100kg  Zero 125GBP/100 kg  
1601009911*  
1601009991*  56 
GBP/100 
kg 56GBP/  
100kg  42GBP/  
100kg  28GBP/  
100kg  14GBP/  
100kg  Zero 84GBP/100 kg  
1602321110*  36 
GBP/100 
kg 36GBP/  
100kg  18GBP/  
100kg  Zero Zero Zero 2,313GBP/1,000 kg  
1602321910*  42 
GBP/100 
kg 42GBP/  
100kg  21GBP/  
100kg  Zero Zero Zero 856GBP/1,000 kg  
1602323010*  
1602329010*  5.4%  5.4%  2.7%  Zero Zero Zero 2,313GBP/1,000 kg  
1602411010  87 
GBP/100 
kg 87GBP/  
100kg  65GBP/  
100kg  43GBP/  
100kg  21GBP/  
100kg  Zero 131GBP/100 kg  
1602419010  zero Zero Zero Zero Zero Zero 10% 
1602491920  47 
GBP/100 
kg 47GBP/  
100kg  35GBP/  
100kg  23GBP/  
100kg  11GBP/  
100kg  Zero 71GBP/100 kg  
1602501010  169 
GBP/100 
kg 169GBP/  
100kg  126GBP/  
100kg  84GBP/  
100kg  42GBP/  
100kg  Zero 253GBP/100 kg  
1602509510  Zero Zero Zero Zero Zero Zero 16% 
1603001010  Zero Zero Zero Zero Zero zero 12% 
1902203021  
1902203091  22 
GBP/100 
kg/net 
dry 22GBP/  
100kg  11GBP/  
100kg  Zero Zero Zero 45GBP/100 kg  
1604160010  16.6%  
112 
MT 16.6%  12.5%  8.3%  4.1%  Zero 25% 
1604201005  3.6%  3.6%  2.7%  1.8%  0.9%  Zero 4% 
1604203005  Zero Zero Zero Zero Zero Zero 6% 
1604204005  
1604205005*  Zero Zero Zero Zero Zero Zero 25% 
1604209005  Zero Zero Zero Zero Zero Zero 14% 
1605100005  Zero 
98 
MT Zero Zero Zero Zero Zero 8% 
1605211005*  
1605219005*  
1605290005*  
1605540010  Zero Zero Zero Zero Zero Zero 20% 
1902201021  
1902201091  4.2%  4.2%  2.1%  Zero Zero Zero 8% 
* Tariff lines subject to MFN TRQs.  
Source:  Based on data provided by the United Kingdom.  
 
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