WT/REG395/1/Add.6  
1 April 2021 
(21-2783) Page: 1/17 
Committee on Regional Trade Agreements    
 
APPENDIX  6 SINGAPORE  
 
 
  WT/REG395/1 /Add.6 • Singapore  
 
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  Table of Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 3 
1.2   Trade in services  ................................ ................................ ................................ .........  5 
2   LIBERA LIZATION OF TRADE IN GOODS  ................................ ................................ ....... 6 
2.1   Import duties and charges and quantitative restrictions  ................................ ..........  6 
2.2   Liberalization schedule  ................................ ................................ ................................ . 6 
2.3   Tariff rate quotas  ................................ ................................ ................................ .........  7 
2.4   Export duties and quantitative restrictions on exports  ................................ ......................  7 
3   LIBERALIZATION OF TRADE IN SERVICES ................................ ................................ ... 8 
3.1   Horizontal commitments  ................................ ................................ ...............................  8 
3.2   Sector -specific commitments  ................................ ................................ ........................  9 
3.2.1    Business services  ................................ ................................ ................................ .....11 
3.2.2    Communication services  ................................ ................................ ........................... 12 
3.2.3    Construction and related engineering services  ................................ ............................. 12 
3.2.4    Distribution services  ................................ ................................ ................................ .12 
3.2.5   Educational services  ................................ ................................ ................................ .12 
3.2.6    Environmental services  ................................ ................................ ............................. 12 
3.2.7    Financial services  ................................ ................................ ................................ .....12 
3.2.8    Health and social services  ................................ ................................ ......................... 13 
3.2.9    Tourism and travel related services  ................................ ................................ ............ 13 
3.2.10    Recreational, cultural and sporting services  ................................ ............................... 13 
3.2.11    Transport services  ................................ ................................ ................................ ..13 
ANNEX 1  ................................ ................................ ................................ ........................  15 
 
  WT/REG395/1 /Add.6 • Singapore  
 
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  1  TRADE ENVIRONMENT  
1.1  Merchandise trade  
1.1.  Chart 1.1 shows the shares of Singapore's trade with the Parties and the other CPTPP 
Signatories (top panel). It also shows Singapore 's share of trade  with the CPTPP Signatories with 
and without overlapping RTAs (bottom panel).  
1.2.  Singapore's imports from the Parties corresponded to 10% of its global imports while exports 
to the Parties were 12% of total exports. Its trade with CPTPP Signatories (the Part ies as well as 
those for which the Agreement is not yet in force) corresponded to 21% of its total imports and 23% 
of its total exports. Moreover, Singapore's imports from CPTPP signatories with overlapping RTAs 
amounted to 21% of its total imports while e xports to CPTPP signatories with overlapping RTAs 
corresponded to 22% of its total exports.  
Chart 1.1 Singapore: Shares of trade with Parties and Signatories , average 2016 -2018  
 
Source:  UNSD, Comtrade  database.  
1.3.  Chart 1.2 shows the evolution over time of Singapore's bilateral imports and exports with the 
other Parties. The Parties for which the Agreement  is in force a re shown individually while those for 
which it is not yet in force are shown together . Trade with the Parties tended to increase over the 
first part of the period considered with a slowdown starting with the crisis of 2008 and some 
fluctuations afterwards.  Among the Parties, Japan was the largest trading partner of Singapore  while 
Malaysia was the largest source of imports and destination of exports  among the CPTPP Signatories 
for which the  Agreement  is not yet in force . 
WT/REG395/1 /Add.6 • Singapore  
 
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  Chart 1.2 Singapore: Merchandise t rade with individual Parties, 2000 -2018  
 
Source:  UNSD, Comtrade database.  
1.4.  Chart 1.3 shows the decomposition of Singapore's imports (left panel) and exports (right panel) 
by HS section and partner during 2016 -2018. For the three largest traded HS sections, represented 
by a col our, the chart also shows the origin or the destination of the goods. All other HS sections 
are aggregated in the category labelled as "Others" (in grey). CPTPP Signatories are identified 
individually while trade with other partners have been aggregated un der the rest of the World label 
(ROW). If the label of a partner cannot be clearly seen, it is an indication that trade does not 
represent a significant share.  
1.5.  Singapore's largest imports and exports were machinery  (HS Section 16) , mineral  products  
(HS Sec tion 5) and chemicals  (HS Section 6) . Among the Parties, Japan was the most important 
partner for imports and exports of machinery and chemicals and imports of minerals while Australia 
was the most important partner for exports of mineral  products . Among t he CPTPP Signatories for 
which the Agreement is not yet in force, Malaysia was the largest partner for imports and exports of 
all top three HS sections.  
Chart 1.3 Singapore: Product composition of merchandise trade  by HS section , annual 
average ( 2016 -2018 ) 
 
Source:  UNSD, Comtrade database.  
WT/REG395/1 /Add.6 • Singapore  
 
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  1.2  Trade in services  
1.6.  Chart 1.4 shows the value of bilateral imports and exports of commercial services with 
Australia, Japan and New Zealand . Japan is Singapore 's largest trading partner for both imports and 
exports of commercial services , followed by Australia . 
Chart 1.4 Singapore: Bilateral commercial services trade by Party, average 2015 -2017  
 
Note:  Exchange rates used to convert SGD to USD: 2015 -2017 (1.4).  
Source:  Data provided by the Singaporean authorities.  
1.7.  The services category composition of trade in commercial services is shown in Chart 1.5 . The 
three largest services categories are highlighte d for imports and exports while trade in all other 
categories has been aggregated.  Other business services , travel and transport were Singapore's top 
three imported commercial services while transport, other business services and financial services 
were the largest exports.  
WT/REG395/1 /Add.6 • Singapore  
 
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  Chart 1.5 Singapore: Services category composition of commercial services trade, 
2015 -2017  
 
Note:  Exchange rates used to convert SGD to USD: 2015 -2017 (1.4).  
Source:  Data provided by the Singaporean authorities . 
1.8.  No data are available on bilateral FDI stocks and flows between Singapore and the other 
Parties.  
2  LIBERALIZATION OF  TRADE IN GOODS  
2.1  Import duties and charges and quantitative restrictions  
2.1.  Singapore has been granted a few exceptions to the general prohibition o n quantitative 
restrictions  on imports  in Annex 2 -A; see Section 3.1.1 of the Factual Presentation.  
2.2  Liberalization schedule  
2.2.  Singapore has a single liberalization schedule for all the Parties. Singapore  is subject to Viet 
Nam's application of  the catch -up mechanism , which was applied to all Parties except Mexico .1  
2.3.  In 2018, Singapore's applied MFN tariff comprised 9,558 lines  at the eight -digit level , of which 
all but six were duty -free. The rem aining  six tariff lines had specific rates ; these accounted (at 
maximum) for 1% of imports  – from Japan . Table 2.1 shows  these dutiable lines became duty -free 
as from the Agreement 's entry into force ; thereafter, all imports from Parties will enter duty -free in 
Singapore.  
Table 2.1 Singapore: Tariff elimination commitments under the Agreement  and 
corresponding average trade  
Duty phase -
out period  Number 
of lines  % of total 
lines in 
SGP's 
tariff 
schedule  SGP's Imports from the Parties  (2015 - 2017)  
(USD million)  
AUS  CAN JPN 
Value  % Value  % Value  % 
2018 (MFN)  9,552  99.9 3,214.0  99.9 1,219.5  100.0  19,215.2  100.0  
2018 6 0.1 2.0 0.1 0.0 0.0 4.1 0.0 
Remain dutiable  - - - - - - - - 
TOTAL  9,558  100.0  3,216.0  100.0  1,219.6  100.0  19,219.3  100.0  
 
1 The catch -up mechanism  for "late-comers " provides that the Party will implemen t at once  all the tariff 
cuts already in force for other  Parties . 
WT/REG395/1 /Add.6 • Singapore  
 
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  Duty phase -
out period  Number 
of lines  % of total 
lines in 
SGP's 
tariff 
schedule  SGP's Imports from the Parties  (2015 - 2017)  
(USD million)  
AUS  CAN JPN 
Value  % Value  % Value  % 
   MEX NZL VNM 
2018 (MFN)  9,552  99.9 1,937.5  99.7 689.0  99.9 3,270.7  99.0 
2018 6 0.1 4.9 0.3 0.4 0.1 34.4 1.0 
Remain dutiable  - - - - - - - - 
TOTAL  9,558  100.0  1,942.5  100.0  689.4  100.0  3,305.1  100.0  
Note:  Based on the HS 2012 nomenclature.  
Source :  WTO estimates based on data provided by Singapore.   
2.4.  Table 2.2 shows Singapore's tariff liberalization by HS section. The six lines that are liberalized 
upon the Agreeme nt's entry into force in 20 18 are in HS Section IV. No lines remain dutiable under 
the Agreement.  
Table 2.2 Singapore: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average %  Total N umber of  
lines  Duty -free lines  
under the  
MFN 2018  Number of  duty-
free lines under 
the CPTPP,  
2018  Number of  
lines 
remaining 
dutiable  
I 0.0 521 521   
II 0.0 474 474   
III 0.0 156 156   
IV 0.0* 443 437 6  
V 0.0 204 204   
VI 0.0 1,157  1,157    
VII 0.0 480 480   
VIII 0.0 100 100   
IX 0.0 157 157   
X 0.0 269 269   
XI 0.0 1,079  1,079    
XII 0.0 74 74   
XIII 0.0 215 215   
XIV 0.0 81 81   
XV 0.0 909 909   
XVI 0.0 2,067  2,067    
XVII 0.0 565 565   
XVIII 0.0 329 329   
XIX 0.0 27 27   
XX 0.0 239 239   
XXI 0.0 12 12   
Total  0.0 9,558  9,552  6 - 
* Dutiable tariff lines are subject to specific duties.  
Note:  Based on HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by Singapore.  
2.3  Tariff rate quotas  
2.5.  Singapore has no TRQs under the CPTPP.  
2.4  Export duties and quantitative restrictions on exports  
2.6.  Singapore does not apply export duties.  
2.7.  Singapore has been granted a few exceptions to the general prohibition o n quantitative 
restrictions on exports in Annex 2 -A; see Section 3.3 of the Factual Presentation.  WT/REG395/1 /Add.6 • Singapore  
 
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  3  LIBERALIZATION OF  TRADE IN SERVICES  
3.1.  Singapore made commitments in all services subsectors  identified in the WTO Services Sector al 
Classification2, except social services, which are unbound under the Agreement and its GATS  
schedul e. When commitments were taken, these were in general broade r that under the GATS. 
Singapore  made full commitments in construction and related engineering services, research and 
development services, courier services, travel agencies and tour operators ser vices, tourist guide 
services, entertainment  services, libraries, archives, museums and other cultural services, internal 
waterways transport services, and space transport services. Of these subsectors , only those in 
construction and related engineering services  were not subject to limitations under the GATS. The 
remaining subsectors benefit from partial commitments  under both the GATS and the Agreement, 
but commitments under the Agreement are broader  despite some reservations.  
3.2.  Singapore  maint ains 86 reservations : 12 apply horizontally, and the other 74 are sector 
specific, of which a third (25) are for  financial services. Like other Parties , Singapore listed a 
reservation on preferential treatment granted under other agreements , and on market access. It  
also includes a reservation on social services which has a more limited scope than that included by 
Australia, Canada, Mexico  and New Zealand . Under this reservation, Singapore can adopt or maintain 
any non -conforming measure with respect to cro ss-border trade and investment affecting social 
services, social security, public training, ambulances services and health services provided by public 
institutions. Compared to the reservation by Australia, Canada, Mexico  and New Zealand , 
Singapore's reser vation does not cover for example public utilities, public transport, or childcare 
services.  Other common reservations refer to water supply,  and nuclear energy (like for New 
Zealand ), and gambling and betting  (like for Australia, New Zealand, Mexico, Japan and Viet Nam ). 
Singapore also reserves the right to adopt or maintain any measure affecting the arms and 
explosives sector.3 
3.1  Horizontal commitments  
3.3.  Under the Agreement, Singapore lists 12 horizontal reservations : four on existing non-
conforming measures and eight on future non-conforming measures.  Under its existing non -
conforming measures, Singapore imposes on foreign investors aggregate and individu al equity limits 
in the Port of Singapore Authority  (PSA)  Corporation; as well as individual equity limits in Singapore 
Technologies Engineering and Singaporean Airlines. It also applies a lending cap in Singapore dollars 
on non -resident financial institut ions, and a local presence requirement on business registrations, 
which is similar to that in its GATS schedule. This is in fact the only limitation that is common to 
Singapore's commitments both under the Agreement and the GATS .4  
3.4.  Under its exceptions on  future measures, Singapore reserves the right to adopt or maintain 
any measure with respect to: the supply of any service by natural persons; the retention of a 
controlling interest by the Government in Singapore Technologies Engineering; the devolvement to 
the private sector of services provided in the exercise of governmental authority; the divestment in 
State-owned companies (fully or partially) and real estate (including ownership, sale, and 
 
2 The WTO Services Sector al Classification (WTO document MTN.GNS/W/120)  is based on the UN 
Central Product Classification (CPC) , and consists of 11 sectors and 55 subsectors. In addition to these 11 
sectors, the classification includes a twelfth category named "Other services not included elsewhere", which for 
the purpose of thi s exercise has not been included, and it is therefore not shown in table 3.1. It is worth noting 
that Singapore  indicated that it  has made partial commitments in "Other services not included elsewhere" as it 
has not taken any reservations in services such as "washing, cleaning and dyeing services ", which are 
classified under this category.  
3 Due to its scope, the reservation on arms and explosives  could not be assigned to any specific service 
sector  and therefore was treated as horizontal. The authorities indicated that the reservation can cover various 
services including distribution , manufacturing,  transport and storage , and even have i mplications for 
environmental services. Other sectors could also be affected. Any sectoral classification of this reservation 
could therefore be misleading.  
4 In its GATS schedule, Singapore lists nationality and residency requirements for managers and senior 
staff for branches of foreign companies and foreigners willing to register a business firm  in Singapore. It also 
lists limitations on the temporary movement of personnel for modes 1 and 2.  WT/REG395/1 /Add.6 • Singapore  
 
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  management).5 Singapore also reserves the right to adopt or maintain any measure affecting potable 
water6, which is similar to the reservation scheduled by New Zeal and.  
3.5.  In addition, Singapore scheduled an MFN exemption that accords differential treatment to 
countries under any international agreement in force or signed prior to the Agreement 's entry into 
force; to ASEAN Member States under any ASEAN agreement in for ce or signed after the 
Agreement's entry into force; and to countries under any international agreement in force or signed 
after the Agreement's entry into force involving aviation matters, maritime and auxiliary services , 
port, land, and telecommunication s services . A similar reservation has been scheduled  by the other 
Parties .  
3.2  Sector -specific commitments  
3.6.  Under the Agreement, Singapore  made commitments in all the sectors identified in the WTO 
Services Sector al Classification , compared to seven in its GATS  schedule7, which in terms of 
subsectors corresponds to 54 and 19  subsectors , respectively. Under the Agreement, it made some 
commitments in distribution, education, health related services, and environmental services, all 
excluded from its GATS schedule.  It also made commitments in all transport services, which is largely 
unbound under the GATS with commitments only in maritime services . Like in the GATS, no 
commitments were taken in social services. Singapore  maintains 74 sector -specific  reservations , of 
which a third are for  financial services (25 reservations).  Table 3.1 compares  Singapore's  sectoral 
commitments under the Agreement and under its GATS schedule for modes 1 -3. The comparison 
does not take into account MFN and horizontal limitations, and is based on the WTO Services Sectoral 
Classification.  
Table 3.1 Singapore : comparison between th e GATS and Agreement -specific 
commitments  (modes 1 -3 only)  
Sectors (CPC Classification) – Singapore  
RTA as compared  
to the GATS  GATS  RTA Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered 
in order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex 
II) 
1. Business services       
A. Professional  Services  Broader  Partial Partial  5, 10 8, 13, 19  
B. Computer  and Related  Services  Broader  Partial Partial  - 5 
C. Research  and Development  Services  Broader  Partial Full - - 
D. Real  Estate  Services  New  None Partial  - 9 
E. Rental/Leasing  Services  without  Operators  New None Partial  4 - 
F. Other  Business  Services  Broader  Partial Partial 6, 7, 15, 16, 
17, 25, 26  10,11, 
16, 32  
2. Communication services        
A. Postal  services  New None Partial  12 21 
B. Courier  services  Broader  Partial  Full - - 
C. Telecommunication  services  Broader  Partial Partial 13, 14,  22 
D. Audiovisual  services  Broader  Partial Partial  - 7 
E. Other  New None Full - - 
3. Construction and related engineering 
services       
A. General  construction  work for buildings  Same  Full Full - - 
 
5 The reservation on real estate does not apply to real esta te consultancy services, real estate agency 
services, real estate auction services, real estate valuation services, and renting or leasing services involving 
owned or leased non -residential property . 
6 This reservation does not affect the supply of bottled  water. It was originally classified as being sector 
specific in the Agreement but for the purpose of this factual presentation and consistency we have classified it 
as being a horizontal reservation.  
7 Under its GATS schedule, Singapore made commitments i n all sectors except distribution services, 
education services, environmental services, health related and social services, and other services not included 
elsewhere.  WT/REG395/1 /Add.6 • Singapore  
 
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  Sectors (CPC Classification) – Singapore  
RTA as compared  
to the GATS  GATS  RTA Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered 
in order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex 
II) 
B. General  construction  work for civil engineering  Same  Full Full - - 
C. Installation  and assembly  work  Same  Full Full - - 
D. Building  completion  and finishing  work  Same  Full Full - - 
E. Other  Same  Full Full - - 
4. Distribution services       
A. Commission  agents'  services  New None Partial  20, 21, 25 16, 17  
B. Wholesale  trade services  New None Partial  20, 21, 25  16, 17, 
31 
C. Retailing  services   New None Partial  20, 21, 25  16, 17, 
31 
D. Franchising   New None Partial  - 17 
E. Other  New None Full - - 
5. Education al services       
A. Primary education services  New  None Partial  - 18 
B. Secondary education services  New None Partial  - 18 
C. Higher education services  New None Partial  9 3 
D. Adult education  New None Partial  - 3 
E. Other education services  New None Partial  - 3 
6. Environmental  services        
A. Sewage services  New None Partial  19 20 
B. Refuse disposal services  New None Partial  19 20 
C. Sanitation and similar services  New None Partial  19 20 
D. Other  New None Partial  19 20 
7. Financial services       
A. All insurance  and insurance -related  services  Broader  Partial Partial  8A, 13A, 14A, 
15A, 16A, 17A, 
18A, 19A  3B, 4B, 
5B, 6B  
B. Banking  and other financial  services  Broader  Partial Partial  28, 1A, 2A, 3A, 
4A, 5A, 6A, 7A, 
8A, 9A, 10A, 
11A, 12A, 18A, 
19A 1B, 2B, 
3B, 4B, 
5B, 6B  
C. Other  New None Partial  18A, 19A  3B, 4B, 
5B, 6B  
8. Health related and social services       
A. Hospital services  New None Partial  10 3, 19 
B. Other Human Health Services  New None Partial  10 3, 19 
C. Social Services  Same None None - 3, 19 
D. Other  New None Partial  - 19 
9. Tourism and travel related services       
A. Hotels  and restaurants (incl. catering)  Narrower  Partial Partial 18 31 
B. Travel  agencies  and tour operators'  services  Broader  Partial Full - - 
C. Tourist  guides  services  Broader  Partial Full - - 
D. Other  New None Partial  - - 
10. Recreational and cultural and sporting 
services       
A. Entertainment  services  New None Full - - 
B. News agency services  New None Partial  - 16 
C. Libraries, archives, museums and other 
cultural services  Broader  Partial Full - - 
D. Sporting and other recreational services  New None Partial  - 12 
E. Other  New None Full - - WT/REG395/1 /Add.6 • Singapore  
 
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  Sectors (CPC Classification) – Singapore  
RTA as compared  
to the GATS  GATS  RTA Sectoral 
commitments  
Sectoral 
commitments  Reservations numbered 
in order of appearance  
Existinga 
(Annex I)  Futurea 
(Annex 
II) 
11. Transport services       
A. Maritime Transport Services  Broader  Partial Partial  23, 24, 25  29 
B. Internal Waterways Transport services  New None Full  - 
C. Air  Transport  Services  New None Partial  22 2, 24, 25  
D. Space  Transport services  New None Full - - 
E. Rail  Transport  Services  New None Partial  25 26, 27  
F. Road Transport  Services  New None Partial  25 26, 27  
G. Pipeline  Transport services  New None Partial  25 30 
H. Services  auxiliary  to all modes  of transport  New None Partial  11 28 
I. Other  Transport  Services  New None Full - - 
a Except for reservations in financial services, which are listed in Annex III.  
- No reservations apply.  
Partial:  Specific commitments subject to limitations under any of the three modes  or reservations that affect 
part of the sector/subsector  
full: Specific commitments not subject to any limitation under any of the three modes , or no reservations 
scheduled  
Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
Source:  Draft Consolidated GATS Schedule of Speci fic Commitments (S/DCS/W/ SGP), prepared by the 
Secretariat and Singapore's  Schedules annexed to the Agreement.  
3.2.1   Business services  
3.7.  In business services, Singapore made full commitments in research and development services, 
which are restricted under the GATS . It also made some commitments in rental and leasing services 
(without operators), excluded from its GATS schedule but prohibits Singapore residents from using 
cross-border rental vehicles and land transport equipment in its territory. In real estate serv ices, 
also unbound under the GATS, it made some commitments while reserving the right to adopt or 
maintain any measure affecting these services (including measures affecting the ownership, 
transactions, and development and management of real estate). This reservation does not apply to 
real estate consultancy , agency, auction , and valuation services, or renting or leasing services 
involving owned or leased non -residential property. In computer and related services, Singapore 
reserves the right to adopt or ma intain any measure on the collection and administration of 
proprietary information by national electronic systems. In professional services, for which  Singapore 
has GATS commitments in six activities (out of ten), it made full commitments in all profession al 
activities, except for legal services, and medical and health services .8 In legal services, unbound 
under the GATS, Singapore maintains two reservations on patent agents; and also reserves the right 
to adopt or maintain any measure affecting the supply  of legal services in the practice of Singapore 
law. In medical and health -related services (e.g. nursing and para -medical services), partially 
unbound under the GATS, Singapore imposes residency requirements on the providers of these 
services and reserves  the right to adopt or maintain any measure with respect to the regulation of 
these services, including limits on the number of providers.  
3.8.  In other business services, Singapore broadens sectoral coverage9 by adding new activities to 
its schedule under th e Agreement . In some of these such as in technical testing and analysis, 
photographic, packaging and convention services , it made full commitments, while in others some 
reservations apply. This is the case for scientific and technical consulting services, energy distribution 
 
8 Compared to the GATS, Singapore  made commitments in t hree other activities: integrated engineering  
services , urban planning and landscape architectural services, and legal services.  
9 Under the GATS, Singapore has commitments in advertising, market research, management 
consulting,  services incidental to agriculture,  hunting, forestry,  fishing, and mining, and building -cleaning 
services.  WT/REG395/1 /Add.6 • Singapore  
 
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  (for electricity , gas and nuclear energy )10, the placement and supply services of personnel , 
investigation and security  services, and services related to the manufacturing of beer , stout, cigars, 
drawn steel products, chewing gum, cigarettes and matches . Singapore also  reserves the right to 
adopt or maintain any measure affecting the publishing and printing of newspapers.  
3.2.2   Communication services  
3.9.  In communication services, Singapore made broader commitments, except in basic 
postal /letter services where no commitments are made . Postal services are covered by a broad 
reservation under which Singapore reserves the right to adopt or maintain any measure relating to 
a public postal licensee. Singapore also requires that all service supplier s be incorporated as 
companies  according to  the Companies Act  to provide basic letter services. In telecommunications 
services Singapore requires that facilities and services -based operators as well as registrars be 
locally incorporated  or registered . It also reserves the right to adopt or maintain any measure based 
on reciprocity for the provision of public mobile and wireless communications. In audiovisual services 
Singapore reserves the right to adopt or maintain any measure affecting broadcasting servic es 
including content quotas, spectrum management and licensing, and subsidies and grants. Courier 
services are not subject to any reservation.  
3.2.3   Construction and related engineering services  
3.10.   Like in the GATS, Singapore made full commitments in c onstruction a nd related engineering 
services  under the Agreement.  
3.2.4   Distribution services  
3.11.   In distribution services, unbound under  the GATS , Singapore made commitments in all sub-
sectors  but listed some limitations . For instance , Singapore requires  local presence to distr ibute and 
sell hazardous substances; and to supply wholesale, retail and distribution services for medical and 
health -related products. It also imposes licensing requirements for the distribution of gas and 
reserves the right to adopt or maintain any measure affecting the distribution of newspapers. 
Moreover, Singapore reserves  the right to adopt or maintain any measure affecting the supply of 
products subject to import or export prohibition or non -automatic import or export licensing 
(included also by  Viet Nam); and the wholesale and retail supply of tobacco and alcohol (also 
included by Australia, New Zealand and Japan).11 
3.2.5   Education al servi ces 
3.12.   In education services, unbound under the GATS, Singapore made some commitments in  
primary,  secondary, higher and adult education, as well other education services while maintaining 
reservations. It reserves the training of doctors for authorized local institutions, and the right to 
adopt or maintain any measure affecting the supply of primary, general secondary and higher 
secondary education services  for Singapore citizens , as well as of public training . 
3.2.6   Environmental services  
3.13.   In environmental services, unbound under the GATS, Singapore made commitments but 
maintains some reservations. It requires foreign suppliers of waste management services to be 
locally incorporated and reserves the right to adopt or maintain any measure aff ecting wastewater 
management, including the collection, treatment and disposal of wastewater.12 
3.2.7   Financial services  
3.14.   Financial services are  the sector with the largest number of reservations13, accounting for 
almost a third of the total number of reservation s listed by Singapore . For instance, under its 
reservations on existing measures Singapore does not allow the issuance of any new full bank 
 
10 Singapore, like New Zealand, have broad reservations with respect to nuclear energy . 
11 Japan's reservation applies only to the distribution of alcoholic beverages . 
12 Singapore further indicated that in addition to sewage, refuse disposal and sanitation services.  
these reservations also cover other environmental protection services.  
13 Counting together reservations on existing and future non -conforming measures.  WT/REG395/1 /Add.6 • Singapore  
 
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  licenses to foreign banks or new finance company licenses. It limits the type of services that 
wholesale and offshore banks can provide; prohibits merchant banks from establish ing more than 
one customer service location; and imposes foreign equity ceilings  in Singapore -incorporated banks. 
Reservations also apply to settlement and clearing services, securities , futures exchanges, asset 
management, and remittances shops and money -changing businesses. In insurance services, 
insurers are subject to a set of adm ission criteria ; insurance brokers and captive insurers must be 
established as Singapore -incorporated companies ; and motor third party liability and workmen's 
compensation can only be purchased from registered insurers in Singapore  (which is also listed in  
its GATS schedule ). In addition, Singapore has six reservations on future measures under which it 
reserves among others the right to adopt or maintain any measure affecting the supply of services 
by foreign banks with qualifying full bank privileges but without decreasing such privileges, and the 
supply of clearing and settlement services for financial assets . It also includes an MFN exception for 
any differential treatment accorded under any bilateral or multilateral agreement in force at the time 
of the Agreement's entry into forc e, including the EU -Singapore FTA, and its subsequent 
amendments.  Moreover, Singapore, like New Zealand, includes in its list of reservations for financial 
services a reservation  on social services established for public purpose s, which is similar to that in 
Annex II of Chapter 10.  
3.2.8   Health and social services  
3.15.   In health and social services, unbound under its GATS schedule, Singapore requires residency 
for persons providing a range of medical services (e.g. medical, pharmacy and del iveries related 
services) and reserves the right to adopt or maintain any limit on the number and regulation of such 
suppliers. Under a broad carve -out, it also reserves the right to maintain or adopt any measure 
affecting the supply of social services, am bulance services and health services provided by public 
hospitals or any other public healthcare institutions, including related investments.  
3.2.9   Tourism  and travel related  services  
3.16.   Under the Agreement, Singapore made full commitments in travel agencies, tour operators 
and tourist guide services  by lifting its GATS limitation in mode 3 ; and only maintains a reservation 
in hotels and restaurants services, which are unrestricted under the GATS.14 Under this reservation, 
Singapore  imposes nationality and licensing requirements to operate stalls in government -run 
markets , and licensing and legal form requirements to supply food and beverage catering services.  
3.2.10   Recreational, cultural and sporting services  
3.17.   In recreational, cultural and  sporting services, largely unbound under the GATS, Singapore 
made full commitments in all activities except, news agency services and certain recreational 
services. It reserves the right to adopt or maintain any measure affecting the supply of betting and  
gambling services15, and the distribution, publishing and printing of newspapers.  
3.2.11   Transport services  
3.18.   In transport services, for which  Singapore has GATS commitments only in maritime transport 
services, several reservations affecting almost all activities have been scheduled. For instance, in 
maritime transport services only Singaporean entities are permitted to provide cargo handling 
services, pilotage services and supply desalinated water and only local service suppliers can operate 
and manage cruise and ferry terminals. Singapore also reserves the right to adopt or maintain any 
measure on pushing and towing services and supporting services for maritime transport. In air 
transport services Singapore requires that providers (for passengers and freight  transport) be 
effectively controlled or substantially owned by the Government or Singaporean citizens or both. 
Singapore reserves the right to adopt or maintain any measure affecting the supply of aircraft repair 
and maintenance as well as of several supporting  air transport services (i.e. computer reservation 
system services, ground handling services, selling and marketing services, and airport operation 
services). It also reserves the right to adopt or maintain any measure affecting investment in all air 
 
14 Under the GATS  mode 1 is unbound for hotel services due to lack of technical feasibility ; other than  
that there is no other limitations for these services.   
15 A similar reservation was included by Australia, Mexico , New Zealand, and Viet  Nam. WT/REG395/1 /Add.6 • Singapore  
 
- 14 - 
 
  transport services and the divestment of the administrator and operator of airports.16 In rail and 
road transport services, Singapore reserves the right to adopt or maintain any measure affecting 
the supply of any related supporting services, and of passenger a nd freight transport services. 
Singapore also requires  local presence to provide transportation services of goods via pipeline. In 
auxiliary services Singapore allows only suppliers with local presence to provide customs related 
services such as applying f or import/export permits, certificates of origin or any other relevant trade 
document. It also reserves the right to adopt or maintain any measure that accords equivalent 
treatment to storage and warehousing, freight forwarding, inland trucking, container station and 
depot services of another Party. Finally, Singapore imposes licensing requirements on the transport 
of gas, which may take place by means of  water, land or pipeline.17  
 
16 The reservation on the divestment of the administrator and operator of airports was classified by 
Singapore as a horizontal reservation but for the purpose of this factual presentation we have classified it as 
sector specific in air transports services.  
17 Regarding water transport ation services, Singapore indicated that it does not transport manufactured 
and natural gas using internal waterways.  WT/REG395/1 /Add.6 • Singapore  
 
- 15 - 
 
  ANNEX  1 
1. Singapore's overall average applied MFN tariff rate in 2018 was zero (Table A1.1). All industrial 
products are duty -free and the share of duty -free lines for agricultural products was 99.6%. Upon 
the Agreement's entry into force all lines became duty -free.  
Table A1. 1 Singapore: Indicators of MFN tariff rates and preferential rates for imports 
from the Parties  
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 2018 0.0 0.0 99.9 0.0 0.0 99.6 0.0 0.0 100.0  
CPTPP 
Parties  2018 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Singapore .  
2. Table A1. 2 summarizes  the market access opportunities in Singapore for other Parties' top 25 
exports during  2015-2017, and the year in which the corresponding tariff lines will become duty free 
under the Agreement . Out of the top 25 exports of all Parties , only two lines corresponding to 
Mexico's  exports were dutiable on an MFN basis ; these were liberalized in 2018 .  
Table A1.2 Singapore: Summary of market access opportunities in Singapore under the 
Agreement for the Parties' top 25 exports to the world  
CPTPP Parties' top 25 export 
products in 2015 -2017  Access Conditions to Singapore's import market  
Exporters  Share in  
global 
exports (%)  MFN 2018  Number  of 
duty-free lines 
under CPTPP  
 
2018  Remain 
dutiable  Average MFN 
applied rate 
(%) Number 
of duty -
free lines  Number  
of 
dutiable 
lines  
AUS 72.0 0.0 76   - 
CAN 42.6 0.0 288   - 
JPN 32.1 0.0 430   - 
MEX 43.3 0.0a 330 2 2 - 
NZL 52.6 0.0 70   - 
VNM 46.5 0.0 168   - 
a  Dutiable tariff lines are subject to specific rates only.  
Note:  Based on the HS 2017 nomenclature, except for Mexico and Viet Nam's market access conditions, 
for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by CPTPP Parties and Comtrade database.  
2. Tables A1 .3(a) and A1. 3(b) show market access conditions for Singapore 's top 25 exports in 
the other Parties'  markets, which accounted for 51% of its g lobal exports in 2015 -2017. These 
products involved between 43 and 199 lines in the other Parties' tariffs ; prior to the Agreement 's 
entry into forces. Upon the Agreement 's full implementation, all lines will become free in the other 
Parties'  markets. In Canada, full liberalization took place a t entry into force, while  final liberalization 
is foreseen at the latest in 2021 in Australia, 2024 in New Zealand, 2027 in Mexico  and 2028 in 
Japan and Viet Nam.   
  WT/REG395/1/Add.6  • Singapore  
 
- 16 - Table A1.3(a) Singapore: Market access opportunities under the Agreement  for its top 25 exports to the world  
SGP's 
top 
export 
products 
in 2015 -
2017  Share 
in 
global 
exports 
(%) Access conditions in CPTPP Parties' markets  
AUSTRALIA  CANADA  JAPAN 
MFN (2018)  Duty free 
under 
CPTPP  
Remain 
dutiable  MFN (2018)  
Duty 
free 
under 
CPTPP, 
2018  Remain 
dutiable  MFN (2018)  Duty free 
under 
CPTPP  
Remain 
dutiable  Average 
MFN 
rates  Number of  
tariff lines  
Average 
MFN 
rates  Number of  
tariff line s 
Average 
MFN 
Rates  Number of  
tariff line s Duty -free 
Dutiable  
2018  
2021  
Duty -free 
Dutiable  
Duty -free 
Dutiable  
2018  
2028  
854231  8.7 0.0 1     0.0 1    0.0 6     
854239  8.7 0.0 1     0.0 1    0.0 3     
271019  7.8 0.0 12     5.0 4 1 1  3.9 9 22 22   
271012  3.9 0.0 5     5.0 2 1 1  3.0 5 11 9 2  
854232  2.9 0.0 1     0.0 1    0.0 7     
710813  2.0 0.0 1     0.0 1    0.0 2     
880330  1.7 0.0 1     0.0 1    0.0 1     
851712  1.5 0.0 1     0.0 1    0.0 1     
844399  1.2 0.0 1     0.0 1    0.0 1     
847150  1.1 0.0 1     0.0 1    0.0 1     
962000  1.0 5.0 4 7 7   6.0 4 5 5  0.0 1     
292249  1.0 0.0 1     0.0 1    2.0  1 1   
851762  1.0 0.0 1     0.0 1    0.0 2     
854390  0.9 5.0 2 1 1   0.0 1    0.0 1     
848620  0.8 5.0 2 3 3   0.0 1    0.0 1     
847170  0.8 0.0 1     0.0 1    0.0 4     
711319  0.7 5.0  1 1   5.8  2 2  5.3  3 3   
841191  0.7 0.0 1     0.0 1    0.0 1     
854233  0.7 0.0 1     0.0 1    0.0 3     
854140  0.7 0.0 1     0.0 1    0.0 3     
854190  0.7 0.0 1     0.0 1    0.0 1     
330499  0.7 5.0  1 1   6.5 1 1 1  0.0 4     
843143  0.7 5.0  1 1   0.0 1    0.0 1     
847330  0.6 0.0 1     0.0 3    0.0 3     
848640  0.6 5.0 3 4 2 2  0.0 1    0.0 1     
Total  51.0 1.4 44 18 16 2 - 1.1 33 10 10 - 0.6 62 37 35 2 - 
Note:  Based on the HS 2017 nomenclature, except for Mexico  and Viet Nam's market access conditions, for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by the Parties and Comtrade database.  
   
  WT/REG395/1/Add.6  • Singapore  
 
- 17 - Table A1. 3(b) Singapore: Market access opportunities under the Agreement  for its top 25 exports to the world  
SGP's 
top 
export 
pro-
ducts 
in 
2015 -
2017  
Share in global exports 
(%) Access conditions in CPTPP Parties' markets  
MEXICO NEW ZEALAND VIET NAM 
MFN (2018)  
Duty free under 
CPTPP  
Remain dutiable  MFN (2018)  
Duty free 
under CPTPP  
Remain dutiable  MFN (2018)  
Duty free under 
CPTPP  
Remain dutiable  
Ave-
rage 
MFN 
Rates  Number of  
tariff lines  
Ave-
rage 
MFN 
Rates  Number of  
tariff lines  
Ave-rage MFN 
Rates  Number 
of tariff 
lines  Duty -free 
Dutiable  
2018  
2022  
2027  
Duty -free 
Dutiable  
2018  
2019  
2024  
Duty -free 
Dutiable  
2019  
2021  
2028  
854231  8.7 0.0 3      0.0 1      0.0 1      
854239  8.7 0.0 2       0.0 1           0.0 1          
271019  7.8 0.3 10 1 1     5.0 23 4 4       5.6   16     16  
271012  3.9 0.0 11       5.0 12 5 5       19.1   14     14  
854232  2.9 0.0 2       0.0 1           0.0 1          
710813  2.0 0.0 1       0.0 1           0.0 1          
880330  1.7 0.0 1       0.0 1           0.0 1          
851712  1.5 0.0 2       0.0 1           0.0 1          
844399  1.2 0.0 11       5.0 2 1 1       0.0 4          
847150  1.1 0.0 1       0.0 1           0.0 2          
962000  1.0 2.9 109 36 11 2 23   5.0 8 22 8   14   8.6 28 53 23 30    
292249  1.0 0.9 21 3 2  1   0.0 1           0.0 2          
851762  1.0 0.0 17       0.0 8           10.0 15 1   1    
854390  0.9 0.0 3       5.0 5 2 2       0.0 6          
848620  0.8 0.0 2       5.0 15 5 5       0.0 21          
847170  0.8 0.0 1       0.0 1           0.0 7          
711319  0.7 3.8 3 1   1   5.0 1 1 1       25.0   2   2    
841191  0.7 0.0 1       0.0 1           0.0 1          
854233  0.7 0.0 2       0.0 1           0.0 1          
854140  0.7 0.0 3       0.0 1           0.0 5          
854190  0.7 0.0 2       0.0 1           0.0 1          
330499  0.7 12.5  2 2     5.0   1   1     16.7   3   3    
843143  0.7 0.0 3       5.0 1 2 2       0.0 1          
847330  0.6 0.0 3       0.0 1           0.0 2          
848640  0.6 0.0 1       5.0 12 3 3       0 8          
Total  51.0 0.8 142 24 9 1 14 - 2.0 101 46 31 1 14  - 3.4 110 89 23 36 30 - 
Note:  Based on the HS 2017 nomenclature, except for Mexico  and Viet Nam's market access conditions, for which the basis is HS 2012.  
Source:  WTO estimates based on data provided by  the Parties and Comtrade database.  
__________