WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO   
WT/TPR/M/267/Add.1 
12 October 2012 
 (12-5547) 
Trade Policy Review Body 
24 and 26 July 2012 Original: English/ 
 anglais/  inglés 
 
TRADE POLICY REVIEW 
SINGAPORE 
Record of the Meeting 
Addendum 
Chairperson:   H.E. Mr. Eduardo Muñoz Gómez (Colombia) 
 
 This document contains the advance writte n questions, and replies provided by Singapore.1 
 
__________________________________________________________________________________ 
Organe d'examen des politiques commerciales 
24 et 26 juillet 2012 
 
EXAMEN DES POLITIQUES COMMERCIALES 
SINGAPOUR 
Compte-rendu de la réunion 
Addendum 
Président:   S.E. M. Eduardo Muñoz Gómez (Colombie) 
 
 Le présent document contient les questions écrites communiquées à l'avance et les réponses 
fournies par Singapour.1 
 
__________________________________________________________________________________ 
Órgano de Examen de la s Políticas Comerciales 
24 y 26 de julio de 2012 
 
EXAMEN DE LAS POLÍTICAS COMERCIALES 
SINGAPUR 
Acta de la reunión 
Addendum 
Presidente:   Excmo. Sr. E duardo Muñoz Gómez (Colombia) 
  En el presente documento figuran las pre guntas presentadas anticipadamente por escrito, 
junto con las respuestas facilitadas por Singapur.
1 
 
                                                      
1 In English only./En anglais seulement./En inglés solamente.  WT/TPR/M/267/Add.1 
 Page 3 
 
 
  SIXTH TRADE POLICY REVIEW OF SINGAPORE 
WRITTEN RESPONSES FROM SINGAPORE 
 MEXICO 
 II. TRADE POLICY REGIME (2) T
RADE AGREEMENTS  
 
Questions concerning Table II.1 "Singapore's part icipation in RTAs and FTAs, January 2012" and 
Table II.2 "Singapore's bilateral free trade agreements, 30 September 2007". 
 
Question 1 
Which RTAs/FTAs signed by Singapore foresee the po ssibility of outward processing, in terms that a 
good shall be considered as originating, even if  it has undergone processes of production or operation 
outside the territory of a Party to the respective FTA?  Answer 
The concept of outward processing in Singapore's FTAs recognizes Singapore's resource constraints, 
which makes it difficult for Singapore to fully pursu e vertical integration in certain industries. 
 Outward processing allows Singapore-based manuf acturers to outsource part of their production 
processes (and especially those that might be more la nd- or labour-intensive) to countries adjacent to 
Singapore and that are not party to the FTA, but still have production activities that take place in 
Singapore prior to the outward processing count toward s the calculation of local content, as long as 
the final stage of production takes place in Singapore before export.   
Outward processing is a feature in some of Singapore' s FTAs.  It is especially relevant in FTAs with 
partners which are not in close geographical proxim ity to Singapore, where bilateral cumulation is 
not cost effective.  Details of all of Singapore' s FTAs are available online at http://www.fta.gov.sg/. 
 
Question 2 
Which products/sectors are considered within the scope of outward processing in the framework of 
each RTA/FTA? 
 
Answer 
The products that are covered by outward processi ng provisions depend on  the production processes 
involved and vary from FTA to FTA.  Details of  all of Singapore's FTAs are available online at 
http://www.fta.gov.sg/. 
 Question 3 
Are there any control measures related with the implementation of outward processing within each 
RTA/FTA?  If the case, which are the control measur es?  How effective such control measures are? 
 
Answer 
Traders that are taking advantage of outward proces sing provisions in Sin gapore's FTAs are required 
to keep documentary records to supp ort their claims.  This is acco mpanied by a robust framework for 
post-verification checks to ensure that traders are meeting the requirements of our FTAs. 
 
Question 4 Which is the value or estimated value of trade re lated with outward processing within the framework 
of each RTA/FTA?  How has such value or estimated value evolved since the entry into force of the 
respective RTA/FTA? 
 WT/TPR/M/267/Add.1 
Page 4  
 
  Answer 
Singapore does not have statistics available on th e value of trade utilising outward processing 
provisions in Singapore's FTAs.   (3) F
OREIGN INVESTMENT REGIME  
 
In paragraph 19 it is mentioned that Singapore actively encourages FDI through the provision of tax 
incentives.  According to UNCTAD, these incentiv es are targeted at encouraging skill- and 
knowledge-intensive industries.  Question 5 
We would like to know to which specific indus tries the mentioned incentives are targeted.' 
 
Answer 
Please see Box III.1 of Chapter 3 and Table AIII.5 in the Appendix of the Secretariat's report.  
 
Paragraph 22 states that Singapore maintains FDI restrictions in only a few sectors:  broadcasting and domestic news media;  retail banking;  and legal ser vices.  Foreign ownership restrictions also apply 
to Singapore designated airlines, depending on the requirements of Singapore's air services 
agreements.  Over the review period, there h as been some liberalization of legal services. 
 Question 6 
Mexico would like to know if Singapore has any pl ans to liberalize, to a certain extent, the other 
mentioned sectors. 
 
Answer 
As in the case of the legal services sector, Singapore will continue to liberalize the other sectors in a 
calibrated manner that is consistent with Singapore's policy imperatives in each sector.  
 Singapore stands ready to improve our current offer.  In July 2008, Minister for Trade and Industry 
signalled that Singapore would be willing to the make improvements in our offe r in the context of the 
DDA negotiations.  Some of these improvements incl ude removal of MFN exemption relating to legal 
advisory services in any home country law, foreign la w and/or international law, new commitments in 
road transport services and distribution services.   I. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) M
EASURES DIRECTLY AFFECTING IMPORTS  
(vii) Government procurement  
Paragraph 24  
Question 7 
Could Singapore explain the reasons for the reducti on in the total percentage of open tendering 
procedures as compared to the previous review? 
 
Answer 
The percentage of open tendering varies from year to year as it depends on the procurement needs of 
the Ministries, statutory bodies and other agencies under the government.  
 
Paragraph 26 
 
Question 8 
What are the specific requirements for projects for which public-private partnerships are established?  WT/TPR/M/267/Add.1 
 Page 5 
 
 
  Answer 
Singapore considers PPP as a form of procurem ent and public agencies may decide on the 
procurement approach based on the best value for money proposition for each project.  Generally, 
PPP allows public and private sector players to collaborate in delivering a public good or service in areas where each player is better positioned.  The requirements of each PPP are project-specific.  
 
Question 9 
Does the establishment of public-private partnerships only involve the private sector in Singapore?  If 
this is the case, does it imply the granting of  some form of preference to local bidders? 
 
Answer 
Singapore practices non-discrimination in the treatm ent of all suppliers and does not prescribe 
preference for local bidders.   Question 10 
Has any tentative date been set for updati ng the 2008 statistics on Singapore's government 
procurement? 
 
Answer 
Singapore is in the process of verifying data for th e GPA statistical submi ssions of 2009 and 2010, 
and will provide the necessary subm issions when they are ready. 
 
Paragraph 28  
Question 11 
Under what conditions can an enterprise covered by Singapore's government procurement chapters 
undertake procurement on behalf of a non-covered entity?  Is there any instrument regulating this type 
of procurement? 
 
Answer 
Procurements that are undertaken by a covered  entity on behalf of a non-covered entity are not 
subjected to the GPA, as provided for under the General Note in Singapore's Appendix I offer at the 
GPA.  This provision can also be found in other GPA Parties' offers. 
 
Paragraph 29  
Question 12 
Why are "invitations to quote" simpler than open tenders? 
 
Answer 
"Invitations to quote" are only allowed for procuremen t valued at S$70,000 or less.  Hence, there are 
fewer conditions for participation or  evaluation criteria as compared to open tenders, which is for 
procurement valued at more than S$70,000. 
 
Paragraph 30 
 
Question 13 
Based on this, is Singapore's government procuremen t system open and does it allow foreign bidders 
to participate even though there is no chapter on their selection? 
 
Answer 
Singapore abides by our obligations as a signatory of  the WTO-GPA.  In practice, our procurement 
rules and guidelines, which are based on the WTO- GPA principles of transparency and open and fair WT/TPR/M/267/Add.1 
Page 6  
 
  competition, apply to all government agencies in  Singapore.  Singapore practices non-discrimination 
in the treatment of all suppliers, local and foreign.   
 
Table III.8 
 
Question 14 
What are the criteria defining "complex projects" s ubject to procurement through selective tendering? 
 
Answer 
Selective tendering is an establishe d method of procurement under the WTO-GPA.  Generally, it is 
adopted when the projects require interested suppliers  to demonstrate in the pre-qualification stage 
that they possess certain capabilities or qualifications before being allowed to participate in the second stage.  The criteria in selecting the supp liers during the pre-qualification stage are made 
known to all interested bidders and the same criteria apply equally to all.  
(ix) Standards, technical regulations, and co nformity assessment/Technical barriers to trade 
 
Question 15 
Could Singapore mention which is the legal foundation established for the development of standards, 
technical regulations and procedures for conformity assessment? 
 
Answer 
SPRING Singapore, a statutory board under the purview of the Ministry of Trade and Industry, is the 
national standards and accreditation body.  The Singapore Accreditation Council of SPRING is 
responsible for accrediting conformity assessment bodi es.  Its objective is to develop, maintain, and 
improve the standard of conformity assessment ac tivities and to facilitate trade by establishing 
bilateral and multilateral mutual recognition with ot her countries.  Accreditation is voluntary in 
Singapore and accreditation procedures are ba sed on ISO/IEC 17025 for laboratories, 
ISO/IEC17020 for inspection bodies and ISO/IEC 17021 for management systems certification bodies 
and ISO/IEC Guide 65 for product certification bodies.   Such accreditation procedures only become 
formally established in law, regulation or decr ee when local regulatory bodies make reference to 
them in their legislation.  Besides SPRING, t echnical regulations are also developed by other 
government agencies and the relevant laws and regula tions can be found in National Gazette as well 
as the official website of these agencies.   [Same Answer for Questions 15, 18, 19, 25]  
Question 16 May Singapore mention which is the reason why is not  made a pre-market testing, certification or 
border inspection for consumer goods? 
 
Answer 
Singapore's Consumer Product Safety  Regulations are based on risk and impact assessment, where 
risk, costs and benefits are considered. 
 Accordingly, as early as 1991, the higher risk el ectrical, electronics and some gas consumer products 
(currently a total of 45 categories of products) were designated as Controlled Goods under the 
Consumer Protection (Safety Requirements) Registra tion Scheme (CPS Scheme).  Suppliers of these 
Controlled Goods are required to obtain Certificate of  Conformity (CoC) from third-party conformity 
assessment body.  CoC is issued on the basis of compliance with type testing requirements.  Supplier 
with the CoC will then need to register the Cont rolled Goods with SPRING Singapore and affixed its 
product with the SAFETY Mark (either on the product or its packaging) and sold in the Singapore 
market.  There is no batch testing, pre-factory inspection or border inspection for these products.  WT/TPR/M/267/Add.1 
 Page 7 
 
 
  The Safety Regulations were later expanded to include lower risk consumer goods.  With effect from 
1 April 2011, the Consumer Protection (Consumer G oods Safety Requirements) Regulations (CGSR) 
was introduced to protect consumers from unsafe consumer goods such as to ys, children's products, 
apparels, sports and recreation products, furniture,  mattresses and bedding, an d do-it-yourself tools. 
As CGSR covers a large number of consumer goods, it operates on a risk assessm ent basis to ensure 
consumer goods imported are safe for use.  Pre-ma rket testing or certification is not required, and 
there are no border inspections for consumer goods. Ho wever, suppliers have the duty to supply only 
safe products that meet applicable internationa l safety standards – e.g. ISO, EN or ASTM. 
 Non-compliance with the regulations is subject to fines and/or imprisonment.  SPRING, as the 
regulatory agency, has the power to stop the circula tion of consumer goods that do not meet safety 
standards, and to direct suppliers to inform users of the potential dangers of such goods. 
 [Same Answer for Questions 16 and 27]  
Question 17 Is there an internal disposition in Singapore est ablishing a definite time for the preparation and 
issuance of technical regulations? 
 
Answer 
Singapore would take the comments into account when  finalizing the draft regulations in accordance 
with the WTO TBT Agreement.  On a case-to-case basis, Singapore would consider extensions for 
comments upon request.  As recommended by th e WTO TBT Committee, Singapore would typically 
allow 60 days for comments on the draft technical regulations.   [Same Answer for Questions 17, 20, 21] 
 
Question 18 
Could Singapore tell if all the ministries named in the text are the only ones authorized to issue 
technical regulations? 
 
Answer 
SPRING Singapore, a statutory board under the purview of the Ministry of Trade and Industry, is the national standards and accreditation body.  The Singapore Accreditation Council of SPRING is 
responsible for accrediting conformity assessment bodi es.  Its objective is to develop, maintain, and 
improve the standard of conformity assessment ac tivities and to facilitate trade by establishing 
bilateral and multilateral mutual recognition with ot her countries.  Accreditation is voluntary in 
Singapore and accreditation procedures are ba sed on ISO/IEC 17025 for laboratories, 
ISO/IEC17020 for inspection bodies and ISO/IEC 17021 for management systems certification bodies  
and ISO/IEC Guide 65 for product certification bodies.   Such accreditation procedures only become 
formally established in law, regulation or decr ee when local regulatory bodies make reference to 
them in their legislation.  Besides SPRING, t echnical regulations are also developed by other 
government agencies and the relevant laws and regula tions can be found in National Gazette as well 
as the official website of these agencies.  
 [Same Answer for Questions 15, 18, 19, 25]  Question 19 
Is there any law, regulation or decree establishing the accreditation procedure in Singapore? 
 
Answer 
SPRING Singapore, a statutory board under the purview of the Ministry of Trade and Industry, is the national standards and accreditation body.  The Singapore Accreditation Council of SPRING is WT/TPR/M/267/Add.1 
Page 8  
 
  responsible for accrediting conformity assessment bodi es.  Its objective is to develop, maintain, and  
improve the standard of conformity assessment ac tivities and to facilitate trade by establishing 
bilateral and multilateral mutual recognition with ot her countries.  Accreditation is voluntary in 
Singapore and accreditation procedures are ba sed on ISO/IEC 17025 for laboratories, 
ISO/IEC17020 for inspection bodies and ISO/IEC 17021 for management systems certification bodies 
and ISO/IEC Guide 65 for product certification bodies.   Such accreditation procedures only become 
formally established in law, regulation or decr ee when local regulatory bodies make reference to 
them in their legislation.  Besides SPRING, t echnical regulations are also developed by other 
government agencies and the relevant laws and regula tions can be found in National Gazette as well 
as the official website of these agencies.  
 
[Same Answer for Questions 15, 18, 19, 25]  Question 20 
Does Singapore have domestic legal provisions to address comments received by the member countries of the WTO regarding the draft technical re gulations notified?  If so have you responded to 
them? 
 
Answer 
Singapore would take the comments into account when  finalising the draft regulations in accordance 
with the WTO TBT Agreement.  On a case-to-case basis, Singapore would consider extensions for 
comments upon request.  As recommended by th e WTO TBT Committee, Singapore would typically 
allow 60 days for comments on the draft technical regulations.   [Same Answer for Questions 17, 20, 21]  
Question 21 Does Singapore provide extensions for the submissi on of comments on a draft technical regulation 
that has been modified? 
 
Answer 
Singapore would take the comments into account when  finalising the draft regulations in accordance 
with the WTO TBT Agreement.  On a case-to-case basis, Singapore would consider extensions for 
comments upon request.  As recommended by th e WTO TBT Committee, Singapore would typically 
allow 60 days for comments on the draft technical regulations.   [Same Answer for Questions 17, 20, 21] 
 
Question 22 
Does Singapore have a procedure for the conc lusion of Mutual Recognition Agreement? 
 
Answer 
Singapore is a party to a number of bilatera l, regional and multilateral Mutual Recognition 
Agreements (MRAs), which include ASEAN, Austra lia, New Zealand and Japan.  The MRAs cover a 
number of sectors, including Electronics and Telecommunications Equipment and Pharmaceutical GMP.  The use of relevant international confor mity assessment and accredita tion schemes provided 
the basis for recognition of the competence of confor mity assessment bodies, facilitate the acceptance 
of results of conformity assessments and the conclu sion of MRAs.  Meeting the requirements of the 
relevant international guides, standards and recomme ndations, where appropriate, is recognized as a 
useful way to benchmark the technical competen ce and performance of conformity assessment bodies, 
so that credibility and confidence in their assessment results could be obtained.  
 [Same Answer for Questions 22, 24, 26]  WT/TPR/M/267/Add.1 
 Page 9 
 
 
  Question 23 
Does Singapore have an annual normalization programme? 
 
Answer 
No. 
 
Question 24 
Could Singapore indicate how many Mutual Recogn ition Agreements has concluded, with which 
countries and which sectors? 
 
Answer 
Singapore is a party to a number of bilatera l, regional and multilateral Mutual Recognition 
Agreements (MRAs), which include ASEAN, Australia , New Zealand and Japan.  The MRAs  cover a 
number of sectors, including Electronics and Telecommunications Equipment and Pharmaceutical GMP.  The use of relevant international confor mity assessment and accredita tion schemes provided 
the basis for recognition of the competence of confor mity assessment bodies, facilitate the acceptance 
of results of conformity assessments and the conclu sion of MRAs.  Meeting the requirements of the 
relevant international guides, standards and recomme ndations, where appropriate, is recognized as a 
useful way to benchmark the technical competen ce and performance of conformity assessment bodies, 
so that credibility and confidence in their assessment results could be obtained.  
 
[Same Answer for Questions 22, 24, 26] 
 Question 25 
Does Singapore have a catalogue of technical rules and regulations?  If so, where is it available? 
 
Answer 
SPRING Singapore, a statutory board under the purview of the Ministry of Trade and Industry, is the 
national standards and accreditation body.  The Singapore Accreditation Council of SPRING is 
responsible for accrediting conformity assessment bodi es.  Its objective is to develop, maintain, and 
improve the standard of conformity assessment ac tivities and to facilitate trade by establishing 
bilateral and multilateral mutual recognition with ot her countries.  Accreditation is voluntary in 
Singapore and accreditation procedures are ba sed on ISO/IEC 17025 for laboratories, 
ISO/IEC17020 for inspection bodies and ISO/IEC 17021 for management systems certification bodies  
and ISO/IEC Guide 65 for product certification bodies.   Such accreditation procedures only become 
formally established in law, regulation or decr ee when local regulatory bodies make reference to 
them in their legislation.  Besides SPRING, t echnical regulations are also developed by other 
government agencies and the relevant laws and regula tions can be found in National Gazette as well 
as the official website of these agencies.   [Same Answer for Questions 15, 18, 19, 25]  Question 26 
Does Singapore have provisions to recognize equivale nce of technical regulations and procedures of 
conformity assessment? 
 
Answer 
Singapore is a party to a number of bilatera l, regional and multilateral Mutual Recognition 
Agreements (MRAs), which include ASEAN, Austra lia, New Zealand and Japan.  The MRAs cover a 
number of sectors, including Electronics and Telecommunications Equipment and Pharmaceutical GMP.  The use of relevant international confor mity assessment and accredita tion schemes provided 
the basis for recognition of the competence of confor mity assessment bodies, facilitate the acceptance 
of results of conformity assessments and the conclu sion of MRAs.  Meeting the requirements of the WT/TPR/M/267/Add.1 
Page 10  
 
  relevant international guides, standards and recomme ndations, where appropriate, is recognized as a 
useful way to benchmark the technical competence and  performance of conformity assessment bodies, 
so that credibility and confidence in their assessment results could be obtained.  
 [Same Answer for Questions 22, 24, 26] 
 
Question 27 
Why the batch testing, pre-factory and border inspection are not required for electrical products? 
 
Answer 
Singapore's Consumer Product Safety  Regulations are based on risk and impact assessment, where 
risk, costs and benefits are considered.  Accordingly, as early as 1991, the higher risk el ectrical, electronics and some gas consumer products 
(currently a total of 45 categories of products) were designated as Controlled Goods under the 
Consumer Protection (Safety Requirements) Registra tion Scheme (CPS Scheme).  Suppliers of these 
Controlled Goods are required to obtain Certificate of  Conformity (CoC) from third-party conformity 
assessment body.  CoC is issued on the basis of compliance with type testing requirements. Supplier 
with the CoC will then need to register the Cont rolled Goods with SPRING Singapore and affixed its 
product with the SAFETY Mark (either on the product or its packaging) and sold in the Singapore 
market.  There is no batch testing, pre-factory inspection or border inspection for these products. 
 
The Safety Regulations were later expanded to include lower risk consumer goods.  With effect from 
1 April 2011, the Consumer Protection (Consumer G oods Safety Requirements) Regulations (CGSR) 
was introduced to protect consumers from unsafe consumer goods such as to ys, children's products, 
apparels, sports and recreation products, furniture,  mattresses and bedding, an d do-it-yourself tools. 
As CGSR covers a large number of consumer goods, it operates on a risk assessm ent basis to ensure 
consumer goods imported are safe for use.  Pre-ma rket testing or certification is not required, and 
there are no border inspections for consumer goods.  However, suppliers have the duty to supply only 
safe products that meet applicable internationa l safety standards – e.g. ISO, EN or ASTM. 
Non-compliance with the regulations is subject to fines and/or imprisonment.  SPRING, as the 
regulatory agency, has the power to stop the circula tion of consumer goods that do not meet safety 
standards, and to direct suppliers to inform users of the potential dangers of such goods. 
 [Same Answer for Questions16 & 27]  (3) M
EASURES AFFECTING PRODUCTION AND TRADE  
(ii) Competition policy and price controls  
Paragraph 77 
 
Question 28 
Is the Competition Commission of Singapore (CCS) authorized to issue opinions on sectoral regulations that are inconsistent with the provisions in the 2004 Competition Law? 
 
Answer 
Sectors such as energy, telecommunications, media, etc. have their own set of competition frameworks 
and regulations.  In the case of cross-sectoral comp etition issues, they will be dealt with by the CCS 
in active consultation with the relevant sectoral regulators.  CCS meets with sector regulators 
regularly to discuss competition regulation issues a cross various sectors in Singapore.  CCS also 
issues competition advisories to government age ncies to promote pro-competition government 
policies.   WT/TPR/M/267/Add.1 
 Page 11 
 
 
  Question 29 
What formal and informal mechan isms are available to the CCS to promote cooperation and provide 
sectoral regulators with technical support? 
 
Answer 
Cross-sectoral competition issues a re dealt with by the CCS in cons ultation with the relevant sectoral 
regulators.  Additionally, CCS and sectoral regulators have set up a dialogue platform for experts in competition regulation to focus on market and co mpetition regulation across various sectors in 
Singapore.  Members of this platform meet regular ly to share informati on and experiences and learn 
from one another to ensure that  sound consistent competition po licies are applied throughout the 
Singapore economy.  Apart from holding regular m eetings with government agencies in Singapore, 
CCS has developed a set of competition impact a ssessment guidelines in identifying and assessing the 
likely competition impact of their proposed policies.  CCS also holds talks on competition-related topics (e.g. talks to procurement officers, competition 
impact assessment course, Economics of Privatisatio n and Deregulation, etc) at the Singapore Civil 
Service College to promote pro-competition govern ment decision- and policy-making, and to raise 
general awareness of the Competition Act among public officers.  Paragraph 79 
 
Question 30 
Has it been clarified what type of evidence is need ed to prove that an agreement is anti-competitive, 
and also the type of proof which a potential offender may put forward in its favour to show that it has 
not engaged in such a practice? 
 
Answer 
Agreements include both legally enforceable and non-enforceable agreements, whether written or 
oral, and so-called gentlemen's agreements.  The fact  that a party may have onl y played a limited part 
in the setting up of the agreement, or may not be fully committed to its implementation, or 
participated only under pressure from other parties does not mean that it is not party to the agreement (although these factors may be  taken into account in deciding on the level of any financial 
penalty).  
 The Competition Act prohibits agreements between undertakings, decisions by associations of 
undertakings or concerted practices which have as thei r object or effect the prevention, restriction, or 
distortion of competition within Singapore unless exempted.  Examples of agreements that may 
infringe the section 34 prohibition include:  
-Directly or indirectly fixing prices; -Bid-rigging; -Sharing markets; -Limiting or controlling production or investment; -Fixing trading conditions; 
-Joint purchasing or selling; 
-Sharing information; -Exchanging price information; -Exchanging non-price information; -Restricting advertising;  
-Setting technical or design standards 
 The first four types of agreements are, by their ve ry nature, regarded as restrictive of competition to 
an appreciable extent.   WT/TPR/M/267/Add.1 
Page 12  
 
  If CCS proposes to make an infringement decision, it must give the person likely to be affected by such 
decision a written notice setting out the facts on whic h the CCS relies and its reasons for the proposed 
decision.  Such persons will be given an opportu nity to make written representations to CCS.  The 
person receiving the written notice may request in hi s written representations a meeting with CCS to 
make oral representations to elaborate on the written representations already m ade in this regard. 
 
Paragraph 80  
Question 31 
What type of evidence is taken into account in pract ice to prove that the benefits obtained from any 
economic efficiency resulting from specific economic integration actually exceed the operation's 
potential negative impact? 
 
Answer 
In the case of net economic efficiencies, the merger  parties must  show that these efficiencies will be 
sufficient to outweigh the competition detriments caus ed by the merger.  Examples of situations where 
such efficiencies might be weighed against the loss of competition include the following:  
 -Lower costs:  A merger may, despite leading to a substantial lessening of competition, give 
clear scope for large cost savings through a re duction in the costs of production (where these 
costs are not simply due to lower output alone).  
-Greater innovation:  A merger may, in some cases, facilitate innovation through R&D that 
could only be achieved through a certain critical mass, especially where larger fixed (and) sunk costs are involved.  -Greater choice or higher quality. 
 
The claimed efficiencies should arise in markets in  Singapore, although they need not necessarily 
arise in the markets(s) where the substantially l esser competition (SLC) con cerns arise.  It is 
conceivable that sufficient efficiencies might accrue in one market as a result of the merger, which 
would outweigh a finding of substantially lesser competition (SLC) in another market(s).  Any claim 
that efficiencies in one market outweigh an expected  SLC in another will require clear and compelling 
evidence. 
 
Question 32 
What are the advantages/disadvantages of the volunt ary notification system for mergers currently 
implemented in Singapore in comparison with a syst em that requires economic agents to notify such 
operations?  Answer 
The voluntary merger regime, with an emphasis on self-assessment and notification thresholds set in 
place, is efficient, effective, and not  unduly burdensome on businesses.  
 In 2012, CCS also reviewed its Guidelines on Merger  Procedures, and among one of the amendments 
include the fact that CCS is unlikely to investig ate a merger situation that only involves small 
companies, under certain specific conditions.  This has also introduced further certainty to 
businesses.    The downside to this system is that businesses shoul der some risks as  completed mergers that are 
anti-competitive would need to be rectified later if they were un-notified initially.  Also, CCS will need 
to step up its surveillance efforts to pick up un-notified anti-competitive mergers. 
  WT/TPR/M/267/Add.1 
 Page 13 
 
 
  Question 33 
According to the guidelines on evaluating merger s, in Singapore a potentially anti-competitive 
operation may be approved on an exceptional basis if  the firm is in a crisis situation (failing firm 
defence).  Has this exception been applied?  What e ffect did it have, or could it have, on consumers' 
well-being, allowing inefficient firms to rema in in the market as a result of mergers? 
 Answer 
No, there are no known cases in Singapore. 
 
Paragraph 81 
 
Question 34 
What major efforts are made by the CCS to advocate competition? 
 
Answer 
CCS works with various relevant stakeholder groups to generate broad-based awareness of 
competition law and build a pro-competition culture in  Singapore.  To optimise resources, advocacy 
efforts are targeted at several gr oups of key stakeholders, namely, government agencies, the business 
community, as well as consumer groups.  For examp le; CCS reaches out actively to other government 
agencies in Singapore, especially sectoral regul ators, to educate them and generate greater 
awareness of competition issues and also to provide competition advisories to promote pro-
competition government policies or give advice wher e competition or markets may be failing.  Apart 
from holding regular meetings w ith government agencies in Singapore, CCS has developed a set of 
competition impact assessment guidelines to assist  government agencies in identifying and assessing 
the likely competitive impact of their proposed policies.   CCS also reaches out widely to businesses by 
conducting regular sessions with trade/business cham bers.  These platforms include conferences, 
seminars, and dialogue sessions.  
 The general public may find the subject of competiti on technically complex, thus, messages targeted 
at them are communicated in a simple and straightforward manner.  Riding on the social media bandwagon, CCS embarked on innovative communicati on methods such as Facebook, easy-to-read 
collaterals to reach out to the general public  and to educate them on CCS' work and competition-
related activities.  CCS' corporate video on ca rtels has been recognized by the International 
Competition Network as being one of the best anti-trust films. CCS also carries out horizon scanning to have a better sense on the perceptions of key stakeholders. In this regard, CCS conducts a stakeholder p erception survey on a periodic basis, so as to gain a 
better understanding of stakeholders' views, which helps it to plan better and more targeted advocacy 
activities in future.  
Paragraph 82 
 
Question 35 
What limitations are available in Singapore's compe tition legislation to penalize international cartels 
that affect its markets? 
 
Answer 
The section 34 prohibition on anti-competitive agreements applies to agreements between 
undertakings which have as their object or effe ct the prevention, restriction or distortion of 
competition within Singapore.  An y agreement made outside Singapore, or any matter, practice, or 
action arising from such agreement is prohibited provided the agreemen t has as its object or effects 
the prevention, restriction or distortion of competition within Singapore.  WT/TPR/M/267/Add.1 
Page 14  
 
  Question 36 
What is the procedure for investigating and imposi ng conditions/penalizing international mergers that 
have anti-competitive effects in Singapore? 
 
Answer 
Section 54 of the Competition Act prohibits mergers or anticipated mergers that substantially lessen 
competition (SLC) or are likely to substantially less en competition.  Merger situations which take 
place outside of Singapore or which involve parties who are not in Singapore may also be caught by the Section 54 prohibition, as long as the merger  gives rise to SLC in Singapore.  There are no 
exemptions or special provisions for cross-border mergers.  
 
Paragraph 83 
 
Question 37 
Can the CCS determine security to be deposite d against the potential imposition of preventive 
measures as a result of its investigations? 
 
Answer 
The Competition Act provides that CCS may give directions on interim measures pending its final decision as to whether there has been an infringeme nt of the section 34 or 47 prohibition.  Directions 
on interim measures will not affect the final decisi on.  CCS may give directions on interim measures 
before it has completed its investigation of the suspected infringement if:  
 
-it has begun an investigation, and the investigation is ongoing and it has not completed the investigation;  and -it considers that it is necessary to act urgen tly either to prevent serious, irreparable damage 
to a particular person or category of pe rsons, or to protect the public interest.  
 CCS may give such directions on interim meas ures as it considers appropriate.  CCS may in 
particular require the person(s) concerned to terminate the agreement or cease the conduct in 
question, or to modify the agreement or conduct.   
Paragraph 84  
Question 38 
How does the judicial review procedure work in practice? 
 
Answer 
Appeals against the Commission's decisions are made to the Competition Appeal Board, an 
independent and specialist tribunal.  Further appeal  on points of law or on the amount of the 
financial penalty may be made to the High Court and in limited cases, to the Court of Appeal. 
 Judicial review (JR), different from appeal, falls under the area of Administrative Law in Singapore.  
An ex parte application is heard before a Judge for leave for JR.  After leave is granted, application 
must be made by summons to the court within 14 da ys.  If party is still unhappy with decisions on JR, 
he/she can bring it up to Court of Appeal.  Question 39 
What are considered to be attenuating/aggravati ng factors when imposing administrative penalties? 
 
Answer 
As published in the CCS Guidelines on the appropr iate amount of penalty, aggravating factors 
include:   WT/TPR/M/267/Add.1 
 Page 15 
 
 
   
Role of the undertaking as a leader in, or an insti gator of, the infringement;  the involvement of 
directors or senior management;  retaliatory or other coercive measures taken against other 
undertakings aimed at ensuring the continuation of th e infringement;  continuance of the infringement 
after the start of the investigation;  repeated infringements by the same undertaking or other 
undertakings in the same group;  infringement s which are committed intentionally rather than 
negligently;  and retaliatory measures taken or commercial reprisal sought by the undertaking 
against a leniency applicant.   Mitigating factors include:  role of the undertaki ng, for example, that the undertaking was acting 
under severe duress or pressure;  genuine uncertainty on the part of the undertaking as to whether the 
agreement or conduct constituted an infringement; adequate steps taken with a view to  ensuring 
compliance with the section 34 prohibition or secti on 47 prohibition, for example, existence of any 
compliance programme;  termination of the infrin gement as soon as the CCS intervenes;  and co-
operation which enables the enforcement process to be concluded more effectively and/or speedily. 
 
Question 40 
The guidelines on general provisions in the 2004 Comp etition Law provide that civil proceedings may 
be initiated against firms which engage in anti- competitive practices.  Can collective actions for 
damages and prejudice be initiated? 
 
Answer 
Only Parties suffering loss or damage directly arisi ng from an infringement of the section 34 or 47 
prohibition are entitled to commence a civil action against the infringing undertaking seeking relief. 
Such rights of private action shall only arise after the CCS has made a decision of infringement in 
respect thereof, and in the event the decision is s ubject to an appeal, upon expiry of the appeal period 
and upon determination of the appeal  if an appeal is brought.  Representative action is available to 
Parties seeking private rights of action.  Paragraph 85 
 
Question 41 
What type of evidence is used to pr ove that there is a dominant position? 
 
Answer 
In assessing whether an undertaking is dominant,  CCS will consider the constraints on an 
undertaking's ability to profitably sustain prices  above competitive levels based on existing qualitative 
and quantitative evidences.  These constraints include, but are not limited to 
a. The state of competition (taking into acc ount market share data, existing competitors 
and potential competitors) in the relevant market; b. Countervailing Powers; 
c. Entry Barriers; and 
d. Existing government regulations. 
 
Question 42 
Once a dominant position has been proved, what proc edure does the CCS follow to determine that the 
firm investigated has abused such a position?  What type of evidence is taken into account? 
 
Answer 
Once it is established that an undertaking is dominant in the relevant market, the next step is to assess 
whether the undertaking's behaviour might be re garded as an abuse of its dominant position.  
 WT/TPR/M/267/Add.1 
Page 16  
 
  CCS examines if the conduct of the dominant undertaking is exclusionary, i.e., the effect of the 
conduct has (or is likely to have) significant ad verse impact on competitive conditions in Singapore. 
Exclusionary conduct may include excessively low pr ices, certain discount schemes, refusals to 
supply, or vertical restraints, which foreclose (or are likely to foreclose) markets or weaken 
competition.  Such conduct may be abusive to the ex tent it harms competition.  In assessing cases of 
alleged abuse, CCS may consider if the dominant undert aking is able to objectiv ely justify its conduct, 
and it has not taken more restrictive measures than a re necessary to do so.  CCS may also consider if 
there are any benefits arising from such conduct and if so, the conduc t is proportionate to the benefits 
claimed.  
Question 43 Has it been determined whethe r the mechanisms for awarding government procurement contracts 
prevent collusion between competitors by taking into  account facilitating factors such as:  joint bids 
with no restrictions;  frequency and fragmentation of bi ds;  publication of bids;  high reference prices;  
restrictions on foreign bids?  Answer 
Open and fair competition is one of the key princi ples governing government procurement and this is 
applicable to all government agencies across the board. CCS works with government agencies to 
improve on their tender/procurement design to mini mise risk of bid-rigging and to promote greater 
competition.  CCS also conducts ta lks at the Singapore Civil Service College to procurement officers.  
The talks cover spotting bid rigging behaviour and some advice on how the tender/procurement 
design can be improved to prevent bid-rigging and to  promote greater competition.  If suppliers are 
found to be involved in bid-rigging, they can al so be debarred or disqua lified from being awarded 
contracts by the government. 
 
Paragraph 86 
 
Question 44 
Has it been considered whether the reactive methods for detecting cartels (for example, formal system 
of denunciation, clemency programme, assistance to informers) have been more/less effective in 
practice than proactive methods (for example, in terinstitutional cooperation with other competition 
bodies, assistance from government entities, monitoring of the press and/or trade associations, 
competition policy dissemination programmes)? 
 
Answer 
CCS regards both methods as equa lly important. In fact, CCS adopts a two-pronged approach in its 
work: enforcement and advocacy.  Although CCS is  tasked to administer and enforce the Competition 
Act, its role is not limited to enforcement. CCS also raises awareness thr ough advocacy to spread the 
message of competition and compliance.  Successful advocacy efforts can help to improve compliance 
of businesses on competition issues and contribute towards achieving effective enforcement.  
Enforcement and advocacy go hand-in-hand towards building an effective competition regime in 
Singapore.  
 
Question 45 
What factors are taken into account when prioritizing investigations? 
 
Answer 
Factors such as the gravity of the alleged c onduct involved, the importance to grant businesses 
certainty to the undertakings involved, res ources required, impact on the Singapore economy 
resulting from CCS' intervention etc, may be taken into account when prio ritising investigations. 
However, in view of the short timelines that CCS  has committed to, mergers would usually have to be 
completed by the stipulated administrative timelines.  WT/TPR/M/267/Add.1 
 Page 17 
 
 
   
(iv) Intellectual property rights 
 
Paragraph 99 
 
Question 46 
Could Singapore provide further details on the meas ures referred to in paragraph 99, implemented in 
its domestic legislation in conn ection with paragraph 6 of the Doha Declaration on the TRIPS 
Agreement and Public Health? 
 
Answer 
The Patents Act was amended to allow the Governme nt or any party it authorises to import patented 
pharmaceutical products, if the relevant notification has been given to the TRIPS Council,  under 
limited circumstances, such as for or during a national emergency or other circumstances of extreme urgency.   
 
Singapore has put in place safeguards to ensure that the rights to import patented pharmaceutical products manufactured under compulsory licence a re not abused for commercial profit.  In this 
regard, the re-export of patented pharmaceutical products imported into Singapore under the TRIPS 
system, and the diversion of patented pharmaceutical  products produced under compulsory licence 
for another country into Singapore through par allel import, will be prohibited.   
 
Singapore will also ensure that patent holders are remunerated accordingly for the use of their 
patents.  However, patent hold ers will not be remunerated if they have already received or will 
receive remuneration for the use of their patents in the exporting country, as provided for under the 
TRIPS Protocol. 
 
Question 47 
Could Singapore indicate whether its legislative framework contains measures concerning the 
problem of camcording, and what these measures are? 
 
Answer 
Singapore has existing provisions that cover illegal  reproduction and distribution of a film - making a 
copy of a cinema film is a civil infringement under Section 103(1) of the Copyright Act.  If a recorded 
copy is subsequently distributed in a commercial manner, then the offender may be charged with a 
criminal offence under Section 136(2) or (3) of the Copyright Act.  Camcording is not a serious issue 
in Singapore. 
 
Paragraph 106 
 
Question 48 
What are the sanctions for infringement of  trademark and copyright legislation? 
 
Answer 
The Copyright Act and the Trade Marks Act provid es remedies for civil infringement, and also 
contain offences which are aimed at deterring crimi nal infringement of copyright or trademarks. 
 Under the Singapore Trade Marks Act ("TMA"), criminal  liability for trade mark infringement is  
attached to the following acts:  
 a. counterfeiting of a trade mark;  b. falsely applying a trade mark on goods and services  WT/TPR/M/267/Add.1 
Page 18  
 
  c. making or possessing of article specifically  adapted for committing trade mark  offences;  
 and  d. importing, selling or possessing for the purpose of trade, goods with falsely applied 
 trade marks.   
 Please refer to sections 46-49 of the TMA for the relevant provisions.   
Offences under the Trade Marks Act also attract civil liability but not all civil infringements attract 
criminal liability.  As such, criminal infringeme nts form a subset of civil infringements. 
 Civil infringement of a registered trade mark arises  from the use of the registered trade mark or a 
confusingly similar mark without the consent of the registered proprietor in relation to the same or 
similar goods or services for which it is registered.  The Trade Marks Act provides rights owners with a r ange of civil remedies (refer to section 31(1) of 
the Act).  In summary, a right owner may apply to th e court for an injunction, damages, an account of 
profits, or statutory damages in lieu of damages or an account of profits statutory damages not 
exceeding $100,000 for each type of goods or service  in relation to which the counterfeit trade mark 
has been used and not exceeding in the aggregate $1 million, unless the plaintiff proves that his actual loss from such infringement exceeds $1 millio n.  In addition, a right owner can also apply for 
various orders – for erasure of the offending sign, for delivery up of goods materials and articles, and 
for the disposal of goods materials and articles.  
 
The Copyright Act provides rights owners with a rang e of civil remedies (refer to section 119(2) of the 
Act).  In summary, a right owner may apply to the court for an injunction, damages, an account of profits, or statutory damages in lieu of damages or  an account of profits not more than $10,000 for 
each work or subject- matter in respect of which the copyright has been infringed;  but not more than 
$200,000 in the aggregate, unless the plaintiff proves that his actual loss from such infringement 
exceeds $200,000.  Criminal offences under the Copyright Act attract a range of penalties depending on the offence up to 
and including a fine of $100,000, 5 years of imprison ment or both.  The criminal offence provisions 
are found in Part V Division 1 of the Copyright Act.  
 
Question 49 
What procedure is followed when any intellectual pr operty irregularity is detected in goods on ships 
arriving in Singapore and which authorities are involved? 
 
Answer 
IPR enforcement in Singapore is a multi-agenc y effort involving Singapore Customs (SC), 
Immigration and Checkpoints Authority (ICA) and I PR Branch of the Singapore Police Force (SPF). 
For border enforcement, where the rights of a copyri ght or trademark holder is affected, IPR owners 
may lodge a notice with the Director-General of Customs to object against an import of suspected infringing goods into Singapore and request that the goods be detained, or work with Singapore 
Customs for ex-officio border action against infringi ng goods (for imports, exp orts and transhipment 
with local consignee).  Our legal system also  provides both civil and criminal avenues for the 
enforcement of rights of IPR owners and the police continue to take strong action against syndicates 
involved in large-scale piracy.   WT/TPR/M/267/Add.1 
 Page 19 
 
 
  II. TRADE POLICIES BY SECTOR 
(2) S ERVICES  
(ii) Financial services 
 
In paragraph 11 it is indicated that the Moneta ry Authority of Singapore (MAS) offers various 
incentives to financial institutions.  The main tax incentive is the Financial Sector Incentive (FSI), 
which offers concessionary tax rates of 10 per cent or 5 per cent on income from qualifying activities 
that are important to Singapore's financial sector growth.  
Question 50 
Could Singapore explain which are the qualifying activ ities that are important to Singapore's financial 
sector growth? 
 
Answer 
The Financial Sector Incentive (FSI) scheme offers  concessionary tax rates of 12%, 10% or 5% on 
income from qualifying activities t hat are important to support Si ngapore's economic growth. This 
includes capital market activities such as arrangi ng, underwriting and distributing debt or equity 
securities, and other forms of financing activities that  will support the growth of the real economy, 
such as syndicated credit facilities.   (iii) Telecommunications and postal services 
 
Question 51 
In paragraph 35 it is mentioned that any foreign or domestic company may provide FBOs (fixed-line 
or mobile) or services-based operations SBOs (lo cal, international and internet) telecommunication 
services in Singapore.  There is no foreign equity restriction and there are no limits on the number of 
licences that may be granted, except for reasons of te chnical constraints, such as spectrum availability.  
We would like to know the market share of teleco mmunication companies with foreign investment in 
Singapore. 
 
Answer 
Singapore does not track market and shares of the te lecom companies in Singapore.  There are many 
Singapore-based companies which have at least so me foreign ownership operating in the Singapore 
telecommunication markets.    Question 52 
In paragraph 44 it is said that local and fore ign operators are allowed in both domestic and 
international mail services.  The IDA grants tw o types of licences:  for postal services operators 
(PSOs) with universal service obligations and for express letter licensees.  Do foreign investors receive the same treatment than nationals? 
 
Answer 
Foreign operators who wish to obtain a PSO licence must be locally incorporated.  There is no 
difference in treatment based on local or foreign ownership.  
 While IDA grants 2 types of postal services licences fo r (a) Postal Services Operators (PSOs) and (b) 
Express Letter Service Operators, only PSOs whic h are designated as Public Postal Licensees 
("PPLs") would have Universal Service Obligations ("USO"). 
 WT/TPR/M/267/Add.1 
Page 20  
 
  (iv) Transport  
(a) Maritime transport/Port services  
 Paragraph 52 states that Singapore has liberalized (i.e . issued more than one licence) for certain port 
services, such as towage and bunkering.  Pilotage  service is provided by one licensee, PSA Marine 
Private Limited, for reasons of navigational safety.  Maintenance and repair services are carried out by 
private companies/shipyards.  
Question 53 
We would like to know the requirements for a foreign company to provide the mentioned services. 
 Answer 
For the provision of bunkering services, a company that satisfies the minimum requirements indicated 
on the MPA website may apply for a new bunker supplier licence.  The relevant webpage is as 
appended for reference:  
http://www.mpa.gov.sg/sites/port_and_shipping /port/bunkering/appplication_quidelines/new_bunkeri
ng_licence(bunker_supplier).page  Pilotage service is currently provided by a sole servi ce provider, PSA Marine Pte Ltd, for reasons of 
navigational safety.  For the provision of towage  services, interested applicants may submit their 
applications to MPA for consideration.   
 
(iv) Transport 
(b) Air transport/Airport management and ground-handling services 
 In paragraph 62 it is indicated that the respons ibilities of the Civil Aviation Authority of Singapore 
(CAAS) include economic regulation of the airport operator, air services negotiations, regulation of 
aviation safety, and air navigation services.  Additionally, it has the task of developing 
aviation-related sectors, including air cargo, aircra ft maintenance, repair, overhaul, and business 
aviation.  
Question 54 
Could Singapore give us information about the requ irements for a foreign company to provide airport 
management and ground-handling services? 
 
Answer 
CAAS has licensed the Changi Airport Group to operate  the only 2 civil airports in Singapore.  The 
airport licence includes the provision of groun d handling services.  CAG does not provide ground 
handling services itself;  instead, this is licensed  out to third parties.  CAG conducted a tender 
exercise and awarded a third grou nd handler licence to US-based  Aircraft Service International 
Group in June 2011.    (v) Professional services 
 
In paragraph 70 it is mentioned that progress in developing and implementing mutual recognition 
agreements (MRAs) under the ASEAN Framework Agre ement on Services (AFAS) has been slow.  It 
also points out that an estimate could not be given of when these or other MR As would be concluded. 
 Question 55 
What are the main reasons that progress in deve loping and implementing MRAs has been slow? 
  WT/TPR/M/267/Add.1 
 Page 21 
 
 
  Answer 
Singapore and the other ASEAN Member States are currently in the process of working out the 
implementation of the mutual recognition arrangeme nts (MRAs).  The process of implementing these 
MRAs is taking some time due to the differen ces in domestic regimes on professional services, 
including licensing and qualifications requiremen ts, amongst the 10 ASEAN Member States.   
 
ASEAN 
 Report by Singapore 
 Page 5, paragraph 5 
 
As dictated in the report, Singapore was not able to "dodge the crisis that still lingers", but was able to 
contain and introduce measures to avoid a comple te breakdown of their economy.  One of these 
measures is the Resilience Package. 
 
Question 1 
Could Singapore share what kind of measures make up the Resilience Package? 
 
Answer 
Introduced in Budget 2009, the R esilience Package included a range of supply-side measures aimed 
at helping businesses retain wo rkers to the maximum extent possibl e, and to help viable companies 
stay afloat by enhancing their competitiveness and ca sh flow in the recession.  In addition to the Jobs 
Credit Scheme, the Government also enhanced th e Skills Programme for Upgrading and Resilience 
(SPUR), which provided higher course fee s upport for companies and individuals and absentee 
payrolls for companies that send their workers for training.  The Government also expanded 
recruitment across the public sector to create a total of 18,000 public sector jobs over a two-year 
period.  To help businesses with their cash flows during the downtu rn, the Government enhanced loss 
carry-back relief for losses incurred for Years of Assessment 2009  and 2010, as well as provided a 
40% property tax rebate for industrial and commercial properties in 2009. 
 Direct assistance to households included a 20% personal income tax rebate for tax residents capped 
at $2,000 for Year of Assessment 2009, additional Service & Conservancy Charges (S&CC) rebates 
for eligible Housing and Development Board (HDB) households, and additional rental rebates for 
eligible households in public rental flats.  Measures such as a $100m top-up to each of the ElderCare 
Fund and Medical Endowment Fund, and a top-up to  the Public Transport Fund to S$10 million to 
provide public transport vouchers to low-income households also ensured that there was increased 
targeted help for vulnerable groups.  To encourage  charitable giving, the Government increased tax 
deductions for donations made in 2009 to Institu tions of Public Character and other approved 
institutions, and provided an addi tional S$15 million to Government-funded Voluntary Welfare 
Organisations (VWOs).  At the same time, the Resilience Package c ontinued to build up Singapore's capabilities and 
infrastructure (e.g. in education, healthcare and living environment), and position Singapore for its 
next phase of growth.  This included bringing forw ard S$1.3 billion worth of infrastructure projects to 
2009.   WT/TPR/M/267/Add.1 
Page 22  
 
  Page 5, paragraph 4 
 
The Global Financial Crisis left traces of its dama ge to the domestic economies of the World. At the 
time, Singapore formulated fiscal action and prudent  macroeconomic policies. One of the measures 
introduced were the provision of direct assistance  to households through GST credits and personal 
income tax rebates. 
 
Question 2 
What rate or amount of GST credits  and personal income tax rebates were introduced to households?  
 
Answer 
The GST Credits and Senior Citizens' Bonus (for el derly Singaporeans) were part of a four-year $4 
billion GST Offset Package introduced in 2007-2010 to  help households cope with their GST bills 
(arising from the GST rate increase).  To furt her help Singaporeans dur ing the downturn, the  
Government gave additional GST Credits and Senior  Citizens Bonus in 2009.  In total, adult 
Singaporeans received $100 to $500 per individual that year.  On  top of that, elderly Singaporeans 
received an additional amount of $100 to $500 per indi vidual.  Those with lower incomes and living 
in smaller homes received the highest payouts.  The additional GST Credits and Senior Citizens' 
bonus in 2009 cost the Government $580 million.  The Singapore Government also provided a 
personal income tax rebate of 20% (capped at S $2,000) for tax-residents for Year of Assessment  
2009.  This personal income tax rebat e cost the Government $457 million. 
 
Page 9, paragraph 26 
 
ASEAN takes note of Singapore's efforts in promoti ng fair and active competition.  In their report, 
Singapore mentions eight market studies de emed important to the Singapore economy. 
 
Question 3 
Can Singapore share which sectors these market studies are on? 
 
Answer 
Recognizing that market studies are an important source of information to better understand how 
markets work, CCS conducts market studies in various  segments of the economy with a focus on those 
that have potential competition concerns, as we ll as those with significant economic impact on 
Singapore.  For example, in 2008, CCS completed its  first market study on the competitiveness of the 
retail mall rental market in Singapore, and in Ma y 2011, CCS completed a study that was conducted 
to better understand the dynamics of the Singapo re retail petrol market and to assess its 
competitiveness.  Both studies are published on the CCS website.  http://www.ccs.gov.sg/content/ccs/ 
en/Media-and-Publications/Market-Studies.html. 
The remaining studies are not intended for public disclosure. 
 
UNITED STATES 
Part 1: questions regarding the Secretariat Report (WT/TPR/S/267) 
 Summary 
 
Page vii, paragraph 9 
 Question 1 
The Secretariat report indicates that, in order to boost productivity, Singapore has identified 16 key 
sectors.  How were these sectors selected?  What sp ecifically is being done to boost productivity in 
these sectors?   WT/TPR/M/267/Add.1 
 Page 23 
 
 
   
Answer 
The 16 sectors are selected as they have the grea test potential for productivity enhancements, 
contribute a significant share to GDP and employ a la rge number of workers.  The industries from the 
16 key sectors cover about 55% of Singapore's Gross Domestic Product (GDP) and 60% of 
employment.  They are:  
 
1. Construction  
2. Electronics  
3. Precision Engineering  
4. Transport Engineering  
5. General Manufacturing  
6. Retail  
7. Food & Beverage  
8. Hotels  
9. Healthcare  
10. Info-comm  
11. Logistics and Storage  
12. Admin and Support Services 
13. Process construction & maintenance,  
14. Financial services,  
15. Accountancy and  
16. Social services.2 
 Work groups are formed for each sector, comp rising representatives from government agencies, 
unions and the private sector, to study and develop strategies to raise productivity for each specific 
sector.
3  
 The fundamental strategy in all roadmaps is worker training and upgrading through a Continuing 
Education and Training (CET) while leveraging on horizontal schemes which have cross cutting 
impact.  (Source for CET:  http://www.mom. gov.sg/skills-training-and-development/adult-and-
continuing-education/cet-masterplan/Pages/default.aspx) 
 
iSPRINT ( i.e. An Integrated Scheme To Dr ive Infocomm Adoption Among SMEs) is one such 
horizontal which improves productiv ity and enables innovation of small and medium enterprises 
(SMEs) across all sectors.  It supports SMEs in the adoption of a wide range of infocomm solutions, 
from simple systems to improve business operations to the innovative use of technology to transform 
the business or sector:  
1. Business improvement.  This includes the acqui sition of basic infocomm solutions to improve 
the fundamental business functions of an SME, as in accounting, human resource and payroll, 
customer relationship management and enterprise resource planning.  
2. Business transformation.  This involves th e implementation of large-scale infocomm 
solutions, such as a supply chain management system, to integrate business operations within 
the company and beyond, resulting in a signific ant value-add to the SME and transforming 
the way the SME conducts its business.   
                                                      
2Source:  http://www.news.gov.sg/public/sgpc/en/ media_releases/agencies/mom/press_release/P-
20120503-1.html. 
3 Sources:  http://www.mom.gov.sg/skills-training-an d-development/productiv ity/Pages/productivity 
.aspx and http://www.mti.gov.sg/MTIInsights/ Pages/Research-And-Development.aspx. WT/TPR/M/267/Add.1 
Page 24  
 
  iSPRINT will also support subscriptions to Softwa re-as-a-Service applications to allow SMEs to get 
started on infocomm adoption easily with minimum infrastructure investments.  (Source for iSPRINT: 
http://www.ida.gov.sg/insg/pos t/More-help-for-SMEs.aspx) 
 
Businesses may also tap on broad-based incentive schemes such as the Productivity and Innovation 
Credit (PIC), which offers tax deductions for in vestments in equipment or workers' training to 
improve productivity.  (See Box III.1 in Chapter 4 of the Secretariat's report fo r more information.)  
 III. TRADE POLICIES AND PRACTICES BY MEASURE (1) MEASURES DIRECTLY AFFECTING IMPORTS 
(x) Sanitary and phytosanitary measures (SPS)  
Page 37, paragraph 47 
 
Question 2 
The Secretariat report notes that the Agri-Food  and Veterinary Authority (AVA) carries out 
inspections of imported food, animals and plants.  Please explain and provide the basis for Singapore's 
current Salmonella testing methodol ogy for imported products.  How were the criteria selected for 
Salmonella testing in foods, and what role did international standards have on this decision? 
 
Answer 
AVA views Salmonella on food products as a food sa fety issue and therefore has restrictions on the 
prevalence of Salmonella that is allowable on food products especially those of animal origins.  For  
microbiological criteria, we take reference from Codex Alimentarius Commission's guidance 
document CAC/GL21 – Principles for the Establishm ent and Application of Microbiological Criteria 
for foods  as well as publications from the Int ernational Commission on Microbiological Specification 
for Food (ICMSF), such as Microorganism in Food 2:  Sampling in Microbiological analysis and 
Microorganism in Food 7:  Microbiological Testing in Food Safety Management in formulation of 
sampling plans, sampling procedure and the decision cr iteria.  We generally adopt a 2- or 3- class 
attribute plan.  We adopt testing approach and methodology similar to those employed in the USA and the EU.  For example for poultry meat, surface tissues are taken randomly from various parts of 
the sample for a composite analytical sample of 25g .  This approach is similar in principle to the 
sampling and testing method regularly used by US a nd EU where carcasses are rinsed (US) or neck 
skins sampled (EU) to detect for Salmonella.  We take reference from the US FDA Bacteriological 
Analytical Manual for Salmonella testing methodology.  Page 38, paragraph 49  
 
Question 3 
The Secretariat report notes that Singapore impo ses restrictions related to bovine spongiform 
encephalopathy (BSE).  Singapore continues to rest rict the importation of certain beef and beef 
products from the United States, even though the United States is considered a "controlled risk" 
country by the World Organization for Animal Health (OIE).  "Controlled Risk" indicates that trade 
of beef, beef products, and cattle of all ages is safe, provided that certain slaughter and beef 
processing conditions are met, such as including requi rements to ensure the removal of appropriate 
specified risk materials in a manner that avoids cross-contamination of meat.  In light of the OIE guidelines, can the Government of Singapore please e xplain its reasoning for not opening its market 
to the full range of U.S. beef and beef products? 
 
Answer 
Singapore's import controls on beef is governed by human health and food safety concerns relating to 
Bovine Spongiform Encephalopathy (BSE), which is  associated with vCJD, a fatal and incurable 
human disease.  Since 2010, the Agri-Food and Veterinary Authority of Singapore (AVA) has  WT/TPR/M/267/Add.1 
 Page 25 
 
 
  determined that Singapore's appropriate level of protection (ALOP) for BSE, is for the exporting 
country to be recognized in the OIE BSE negligible  risk category, from which AVA would then allow 
unrestricted imports of beef and beef products.  Under the same ALOP, AVA would allow countries in 
the OIE BSE controlled risk category to export beef  to Singapore, based on certain conditions, such 
as boneless beef cuts derived from cattle that are l ess than thirty (30) months of age, the removal of 
Specified Risk Materials and traceability of  the animals through a reliable system. 
 From our evaluation of the inform ation provided by the USDA, we are of the view that there are 
relative deficiencies in the US' BSE surveillance and control system, i.e. cattle identification and 
traceability, comprehensiveness of the BSE surveillance, and the inco mplete feed-ban compared to 
other BSE "controlled risk" countries currently approved  to export beef to Singapore.  The safety 
margins in our current import requirements continue  to be valid for mitigating the potential risks 
posed by these deficiencies.    Singapore is willing to continue to have dialogue w ith USDA APHIS on the issue of beef import from 
the USA.  Singapore has also requested the US  to provide more information on the US' BSE 
surveillance and control system. Singapore is awaiting response from the US. 
 
(2) MEASURES DIRECTLY AFFECTING EXPORTS   
(iv) Export finance and insurance 
 
Pages 40-41, paragraphs 60-64 
 
Question 4 
According to the Secretariat re port, International Enterprise (IE) Singapore supports a variety of 
programs to assist companies to expand or develop their overseas operations, such as the 
Internationalization Finance Scheme , under which IE Singapore underwrites 70 per cent of the value 
of loans by participating private financial ins titutions to Singapore-based companies for "overseas 
expansion activities," including export financing.  
Question 5 
(a) Please clarify to what extent IFS loans and other IE Singapore-supported assistance are tied to 
the recipient companies' export performance or  future exportation.  How does Singapore view 
this assistance in light of Article 3 of the Subsidies Agreement? 
(b) Please enumerate all the "overseas expansion ac tivities" that qualify for IFS underwriting by 
IE Singapore, and explain how such activities differ from export performance within the meaning of Article 3 of the Subsidies Agreement. 
(c) Please explain why IFS loans and other IE Singapore-supported assistance would not be 
subject to the notification requirements under Article 25 of the Subsidies Agreement.  
 
Answer 
Neither the Internationalisation Finance Scheme (IFS) nor any other IE Singapore–supported 
assistance is tied to the export performance or futu re exportation.  IFS is a scheme that is aimed at  
facilitating overseas investments by Singapore-ba sed companies, and not at assisting local 
manufacturers that are looking to export overseas.   Under the IFS, IE Singapore helps to increase th e risk appetite of commercial financial institutions, 
by co-sharing risks in the event of a default by an IFS loan recipient.  The loans for IFS do not come 
from IE Singapore.  The money, along with all the conditions associated with it (interest rates etc), 
are entirely determined by Partici pating Financial Institutions (PFIs
4).  If there are any conditions 
                                                      
4 PFIs are commercial financial institutions.  The list of PFIs participating in IFS are as follows:  a) 
AFC merchant Bank, b) DBS Bank Limited, c) Hong Leong Finance limited, d) the Hong kong and Shanghai WT/TPR/M/267/Add.1 
Page 26  
 
  laid on the recipients, it is the PFIs that do so (as they would in all other circumstances), and not IE 
Singapore.  IE Singapore does not dictate any cond itions to the PFIs, and leaves it entirely to the 
PFIs.  IE Singapore only steps in if there is a default.   Hence, IE Singapore's role is primarily aimed 
at increasing the risk appetite of the PFIs, by suppo rting some (up to 70%) of the loan loss, only in 
the event of a default.  
 
The types of "overseas expansion activities" that may qualify for IFS loans are:  (a) Asset-based 
financing to purchase fixed assets fo r use overseas, or to purchase or construct factories overseas;  
(b) Structured loans to finance the working expenses of secured o verseas projects;  and (c) Banker's 
guarantee for the issuance of guarantee facilities for secured overseas projects which can take the 
form of advance payment guarantee, perfor mance guarantee or tender bond guarantee. 
 Singapore does not maintain any proh ibited subsidies as defined in Article 3 of the SCM agreement. 
 The IFS is not a specific subsidy within the meaning of Article 2 of the SCM agreement.  The IFS is 
hence not subject to the notification obligations  under Article 25 of the Subsidies Agreement.  
 All Singapore incorporated companies with substantive business operations qualify for such 
assistance.  The eligibility criteria of IFS and ot her IE Singapore-supported assistance is objective, 
neutral and horizontal in application.  Numerous  companies from a wide range of sectors across the 
economy are eligible for and have benefitted from the IFS as well as other IE Singapore-supported 
schemes. 
 (3) MEASURES AFFECTING PRODUCTION AND TRADE (i) Incentives  
Pages 42-44, paragraphs 68-73  
Question 6 
The Report states that Singapore maintains a wide  array of incentive schemes through various 
agencies in the form of tax incentives and grants to  assist companies, such as the schemes enumerated 
in Box III.1, and Tables AIII.5 and AIII.6.  Please pr ovide the requested information with regard to 
the following: 
 (a) Land Intensification Allowance  (Box III.1):  What are the "qualifying costs" incurred to build 
"qualifying buildings and structures" that would qualify for the allowance? 
Answer 
The qualifying costs that can be claimed under LIA will be all costs related to the 
construction/extension of the qualify ing building – including the design fees of the building, the actual  
construction costs, any demolition costs required and also any legal and professional fees in relation 
to the approved construction/extension. 
 
(b) National Productivity Fund  (Box III.1):  Which industries are subject to the "special focus on 
sectors with potential for larger gains in productivity"? 
Answer 
The 16 sectors are selected as they have the grea test potential for productivity enhancements, 
contribute a significant share to GDP and employ a la rge number of workers.  The industries from the 
                                                                                                                                                                     
Banking Corporation Limited, e) Industrial and Commercial Bank of China Limited, f) IFS Capital Limited, g) 
Maybank, h) Mizuho Corporate Bank, Limited, i) Standard Chartered Bank, j) ORIX Leasing Singapore 
Limited, k) Oversea-Chinese Banking Corporation Lt d (OCBC Bank), l) United Overseas Bank Limited.  WT/TPR/M/267/Add.1 
 Page 27 
 
 
  16 key sectors cover about 55% of Singapore's Gross Domestic Product (GDP) and 60% of 
employment.  They are:   
1. Construction  
2. Electronics  
3. Precision Engineering  
4. Transport Engineering  
5. General Manufacturing  
6. Retail  
7. Food & Beverage  
8. Hotels  
9. Healthcare  
10. Info-comm  
11. Logistics and Storage  
12. Admin and Support Services 
13. Process construction & maintenance,  
14. Financial services,  
15. Accountancy and  
16. Social services.
5 
 Work groups are formed for each sector, comp rising representatives from Government agencies, 
unions and the private sector, to study and develop strategies to raise productivity for each specific 
sector.
6  
The fundamental strategy in all roadmaps is worker training and upgrading through a Continuing 
Education and Training (CET) while leveraging on horizontal schemes which have cross cutting 
impact.   (Source for CET:  http://www.mo m.gov.sg/skills-training- and-development/adult-and-
continuing-education/cet-masterplan/Pages/default.aspx) 
 
iSPRINT (i.e. An Integrated Scheme To Dri ve Infocomm Adoption Among SMEs) is one such 
horizontal which improves productiv ity and enables innovation of small and medium enterprises 
(SMEs) across all sectors.  It supports SMEs in the adoption of a wide range of infocomm solutions, 
from simple systems to improve business operations to the innovative use of technology to transform 
the business or sector:  
 
3. Business improvement.  This includes the acqui sition of basic infocomm solutions to improve 
the fundamental business functions of an SME, as in accounting, human resource and payroll, 
customer relationship management and enterprise resource planning. 
 
4. Business transformation.  This involves th e implementation of large-scale infocomm 
solutions, such as a supply chain management system, to integrate business operations within 
the company and beyond, resulting in a signific ant value-add to the SME and transforming 
the way the SME conducts its business.   
iSPRINT will also support subscriptions to Softwa re-as-a-Service applications to allow SMEs to get 
started on infocomm adoption easily with minimum infrastructure investments.  (Source for iSPRINT: 
http://www.ida.gov.sg/insg/pos t/More-help-for-SMEs.aspx) 
 
                                                      
5Source:  http://www.news.gov.sg/public/sgpc/en/ media_releases/agencies/mom/press_release/P-
20120503-1.html. 
6 Sources: http://www.mom.gov.sg/sk ills-training-and-development/pro ductivity/Pages /productivity 
.aspx and http://www.mti.gov.sg/MTIInsights/ Pages/Research-And-Development.aspx. WT/TPR/M/267/Add.1 
Page 28  
 
  Businesses may also tap on broad-based incentive schemes such as the Productivity and Innovation 
Credit (PIC), which offers tax deductions for in vestments in equipment or workers' training to 
improve productivity.  (See Box III.1 in Chapter 4 of the Secretariat's report fo r more information.)  
 
Early Stage Venture Fund (Box III.1):  Which industrial sectors benefit from the grant funding to 
"early stage high-tech companies" under this program?  
Answer 
All sectors that promote adoption of innovative tec hnology will benefit from th is programme. This is 
an equity investment progra mme and not a grant program. 
 (c) Development and Expansion Incentive  (Table AIII.5):  Which industrial sectors benefit from 
the income tax reductions for "manufacturi ng companies moving into higher value-added 
business activities"? 
Answer 
All sectors in Singapore are eligib le for these tax reductions, and a wide range of industries have 
benefitted.  
(d) Investment Allowance (Table AIII.5):  Does the fixed capital expenditure allowance for 
"aircraft rotables" apply to production of new aircraft or aircraft parts and components? 
Answer 
The Investment Allowance scheme is meant to be a broad-based scheme for the all sectors, many of 
which involve "fixed capital expe nditure". This scheme is not meant for the production of new aircraft 
or aircraft parts and components, but for the main tenance, repair and overhaul of old, existing or 
still-in-use aircrafts that come in to Singapore for these services. 
 
(e) Double Tax Deduction for Internationalization  (Table AIII.5):  What are the "key overseas 
expansion activities" eligible for th is deduction under the 2012 budget? 
Answer 
The Double Tax Deduction Scheme (DTD) encour ages Singapore companies to venture overseas and 
enhance their investment activities.  Under the DTD Scheme, companies can obtain a tax deduction of 
up to 200% on qualifying expenditure, against thei r taxable income.  The activities eligible for 
deduction include business development and investment study trips/missions, trade fairs and market 
survey or feasibility study and Investment feasibility or due diligence studies.  
(f) Research Incentive Scheme for Companies  (Table AIII.6):  Which industrial sectors benefit 
from the R&D grants provided to areas of "strategic technologies"? 
Answer 
Strategic technologies can exist in all sectors for various  reasons.  As such, all sectors are eligible for 
R&D grants, and a wide range of industries have benefitted from the Research Incentive Scheme for 
Companies. 
(g) Please explain when Singapore plans to notif y these schemes in line with the notification 
requirements of Article 25 of the Subsidies Agreement. 
Answer 
These schemes are not specific subsidies within th e meaning of Article 2 of the SCM agreement, and 
are hence not subject to the notification obligati ons under Article 25 of the Subsidies Agreement. 
  WT/TPR/M/267/Add.1 
 Page 29 
 
 
  SWITZERLAND 
Report by the Secretariat 
 
I. RECENT ECONOMIC DEVELOPMENTS 
(1) Major Features of the Economy 
 Question 1 
In para. 1, the Secretariat's report indicates that Singapore's GDP per capita is estimated at around 
US$ 50,000 in 2011.  Singapore also ranks among th e most advanced economies based on the UNDP 
Human Development Index.  Given that Singapore's per capita income has now reached a level comparable to those OECD countries having the hi ghest per capita income, do the authorities of 
Singapore consider that time would now be ripe fo r relinquishing Singapore's st atus of a developing 
country and for accepting the status and responsibilities of a developed country in the WTO?  If not, 
under what conditions could such a change in Singapore's status be considered? 
 Answer 
It is inaccurate to base a country's development status solely on GDP or GNP levels.  Other 
indicators such as productivity, R&D, and the extent of entrepreneurship, are also  factors.  In these 
aspects, Singapore still lags behind many of th e advanced countries.  Moreover, Singapore has 
limited indigenous industrial base.  Our economy is dominated by foreign multinationals, with close 
to half of our GDP coming from foreign companies . Singapore has no, or little, natural resources. 
Singapore is therefore highly dependent on exter nal developments and extremely vulnerable to 
external factors.  It is also misleading to compa re the per capita GDP or GNP of Singapore – a city 
state, with that of other countries.  Singapo re will therefore not be making any change to our 
development status.  Notwithstanding, Singapore contri butes greatly to the WTO.  We adhere to our 
WTO obligations and take on commitments that are of high-standard.  We also work closely with the 
WTO to provide trade-related technical assist ance and training programmes.  The National 
University of Singapore Law Faculty was awarded the WTO Chair under the WTO Chairs Programme in 2011 to support the WTO in pr omoting capacity building, research and outreach. 
 
II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
(2) Trade Agreements and Arrangements 
(i) World Trade Organization 
 
Question 2 
In para. 5, the Secretariat's report notes that Si ngapore is a participant in the WTO Information 
Technology Agreement (ITA) and the plurilateral Agreement on Government Procurement (GPA) and 
that it is also a signatory to the GATS protocols on telecommunications (Fourth Protocol) and financial services (Fifth Protocol) but that it is not  a signatory to the Plurilateral Agreement on Trade 
in Civil Aircraft even though it has observer st atus in the Committee.  Could the authorities of 
Singapore indicate whether they have any intention to become a signatory also of the Plurilateral 
Agreement on Trade in Civil Aircraft given the importance of Singapore's aerospace industry, which 
is the most comprehensive maintenance, repair and overhaul hub in Asia (see also IV Trade Policies 
by Sector, (1) Manufacturing, para. 4)?  If not, c ould the authorities explain the reasons of their 
reservations in this respect ? 
 
Answer 
Singapore attaches importance to the development of our air transport and aircraft manufacturing 
industry.  This is also the reason for our par ticipation as observers in the Committee for Trade in 
Civil Aircraft.  We monitor the discussions and d evelopments in the Committee with interest, and will 
continue to assess our level of participation. 
 WT/TPR/M/267/Add.1 
Page 30  
 
  (3) Framework for Business 
 Question 3 
With regard to para 25 of the Secretariat's repor t, could the authorities of Singapore provide further 
information concerning the state of play of the re view of the Companies Act?  Also, which are the 
main amendments that are planned wh ich will affect foreign companies? 
 
Answer 
The law reform proposals from the Companies Act re view are currently being finalised and these are 
likely to be published in the second half of 2012. 
 
A review of the provisions in the Companies Act relating to foreign companies was also undertaken 
and a separate public consultation containing a to tal of 40 recommendations in respect of proposed 
changes to the regulatory framework for such  entities was conducted concurrently with the 
consultation relating to the Companies Act.  
 
Some of the key areas of review in respect of foreign companies include the following:- 
 Streamlining the requirements and procedures for registration of foreign companies; 
 Streamlining continuing filing obligations; and 
 Enhancing financial disclosure requirements and accountability for financial information 
 filed for greater transparency.  
 The proposals from the review are being evaluat ed by the Accounting and Corporate Regulatory 
Authority (ACRA).  
III. TRADE POLICIES AND PRACTICES BY MEASURE  
(1) Measures Directly Affecting Imports 
(ii) Tariffs 
(a) Applied MFN tariffs  
 
Question 4 
According to para. 11 of the Secretariat's report,  Singapore did not provide the data needed to 
calculate ad valorem  equivalents of specific duties.  Could Singapore explain for which reasons those 
data have not been provided ? 
 
As indicated in the previous TPR of 2008 and in the current Secretariat's report on para. 14, Singapore 
only binds 69.9% of its tariffs.  Could the authoriti es of Singapore explain the rationale for continuing 
to maintain such a high level of unbound tariff lines ?  Once again Switzerland invites Singapore to 
improve the predictability of its tariff regime by increasing the percentage of its bound tariff lines. 
 
Answer 
As parties have not yet agreed on an ad-valorem equivalent formula for agricultural lines, Singapore 
does not wish to prejudice our  position in this regard. 
 Singapore's unbound tariff lines remai n unchanged as the DDA negotiations are still ongoing.  As 
part of the negotiations, Singapore is prepared to increase our level of tariff bindings.  The actual 
rate at which the tariffs are bound, and to what  extent this narrows the differential between bound 
and applied rates will depend on the outcome of the negotiations. 
  WT/TPR/M/267/Add.1 
 Page 31 
 
 
  (vii) Government procurement 
 
Question 5 
According to para. 26 of the Secretariat's report, the authorities of Singapore may engage the private 
sector in the delivery of public services through pu blic-private partnerships  (PPPs) where feasible. 
Could the authorities of Singapore explain if the PPPs are subject to the procurement legislation in 
Singapore?  If not, what would be the reasons for not applying procurement rules also in the case of 
PPPs?  If yes, which specific procurement proce dures are applied when a public service is being 
delivered through public-private partnerships?  Answer 
Singapore considers PPP as a form of procurement.  Singapore's procurement legislation applies to 
all procurement (regardless of the procurement approach taken) that are committed by Singapore 
under the WTO-GPA as reflected in Singapore' s Appendix I annexes at the WTO-GPA.  These 
procurements are subject to the principles of transparency as well as ope n and fair competition. 
 
(4) Measures Affecting Production and Trade 
(iii) Role of state-owned enterprises and privatization 
 
Question 6 
Paras. 88-96 of the Secretariat's report show that st ate ownership in Singapore plays an important role 
in sectors such as electricity, telecommunications or  transport.  Could the authorities of Singapore 
explain the reasons for Singapore, as a state, to  remain directly involved in these industries? 
 
Answer 
As highlighted in the WTO Secretariat Repor t on Singapore's TPR 2012, Temasek's investments in 
Singapore include major companies which operate across different sectors such as electricity, 
telecommunications and transport.   This is part of Temasek's portfolio strategy to diversify 
investments across different sectors, as well as  different geographies, to achieve its investment 
objective of delivering sustainable value over the l ong term.  The Singapore Government maintains an 
arms-length relationship with Temasek and Temasek' s portfolio companies, and does not get involved 
in the operations or business d ecisions of these companies.  Like wise, Temasek maintains an arms-
length relationship with its portfolio companies, and does not get involved in the operations or 
business decisions of these companies beyond the role of a shareholder.  Most of these  companies are 
also publicly listed on the stock exchange, and are accountable to their other shareholders and the 
wider business and investment community.  
Temasek's portfolio companies are not given any sp ecial consideration from the Government, by 
virtue of ownership.  They are subject to market  scrutiny and the regulatory regime, just like any 
other private sector company, and compete on a le vel playing field with other private sector 
companies.  Sectoral regulators regularly review  policy frameworks to facilitate competition in 
sectors under their purview.   
 
REPUBLIC OF KOREA 
 
Part I: Questions Regarding the Secretariat Report 
 II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
Page 11 (para 2) 
 
The ESC's recommendations are being followed-up by  respective lead agencies, with MTI and the 
Ministry of Finance having overall monitoring responsibility.  Among the ESC's recommendations WT/TPR/M/267/Add.1 
Page 32  
 
  was the establishment of a National Productivity an d Continuing Education Council (NPCEC).  The 
NPCEC met for the first time in April 2010; it is chaired by the Deputy Prime Minister and comprises 
representatives from government, unions, and indust ry, and is supported by a secretariat. 
 
Question 1 
Regarding the development of Singapore's trade po licies, what has been done through the NPCEC? 
 
Answer 
The development of Singapore's trade polic ies is not done through the NPCEC. 
 
Page 11 (para 3)  
The MTI consults regularly with the business co mmunity, primarily through meetings with the 
various chambers of commerce and trade associat ions, such as the Singapore Business Federation 
(SBF). 
 
Question 2 
Is the MTI consulting foreign chambers of commerce in Singapore as well? 
 
Answer 
Yes.  MTI consults with foreign chambers of  commerce.  The Sing apore Government takes the 
consultations with the business community seriously  and takes these into account in formulating our 
policies.  All comments received from the exerci se will be considered carefully and adopted as 
appropriate.  
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
Page 26 (para 14) 
 
During its previous review meeting, it was noted that the absence of bindings for around 30% of Singapore's tariff lines created some unpredictability in  its trading regime.  Singapore was encouraged 
to consolidate its tariff regime for the benef it of all economic agents and business operators.  
Singapore responded that it would increase its leve l of tariff bindings and reduce the differential 
between bound and applied rates as part of its Doha Development Agenda (DDA) commitments. 
 
Question 3 
Could Singapore please state any developments with respect to its level of tariff bindings as well as 
the differential between bound and applied rates since the last trade policy review?  Answer 
Both Singapore's levels of tariff bindings and app lied rates have remained unchanged since our last 
trade policy review.  As we had stated then, we are pr epared to increase our le vel of tariff bindings as 
part of the DDA negotiations.  The actual rate at which the tariffs are bound, and to what extent this 
narrows the differential between bound and applie d rates will depend on the outcome of the 
negotiations.  
Page 28 (para 17) 
 
Customs collects excise duties on imports of alcohol products, tobacco, petroleum products (motor spirits and compressed natural gas), and motor ve hicles (Table III.5).  The only change over the 
review period was the imposition of an excise duty (o f S$0.20 per kg) on compressed natural gas.  
This entered into effect on 1 January.   WT/TPR/M/267/Add.1 
 Page 33 
 
 
  Question 4 
Could Singapore please explain why it newly imposed an excise duty (of S$0.20 per kg) on 
compressed natural gas? 
 
Answer 
As CNG is a fuel-type, it should be treated on the sa me basis as other fuels for purposes of fuel taxes, 
which serve to discourage excessive vehicle usage and reduce pollution.  However, CNG vehicle 
owners have enjoyed exemption from CNG duty since the introduction of CNG vehicles in Singapore 
in 2002.  This concession was given to help build up a critical mass of CNG vehicles in Singapore.  
Following a review concluded in 2009, we decided to introduce a unit CNG duty of $0.20 per kg on 1 
Jan 2012.  
 Page 30 (para 2) 
 
The total value of procurement by the Singapor e Government (excluding Ministry of Defence 
"classified" purchases) in FY2011 was S$26.7 billion (T able III.6).  Over the review period, open 
tendering procedures were used for about 80% of al l tenders (compared with  around 85% at the time 
of Singapore's previous Review).  
Question 5 
Could Singapore explain the reason why the percen tage of open tendering pr ocedures over the period 
was lower than previous review period? 
 
Answer 
The percentage of open tendering varies from year to year, depending on the nature of procurement 
made in the year.  This depends on the pr ocurement needs of the various agencies.  
 
Page 30 (para 5) 
 
There is no sub-central procurement in Singapore.  The Government may engage the private sector in the delivery of public services through public-private  partnerships (PPPs) where feasible, and usually 
for large projects. 
 
Question 6 
Were there any actual cases of the delivery of publ ic services through PPPs during the review period? 
 
Answer 
Singapore only has a handful of projects engaged th rough PPP.  For instance, the Institute of 
Technical Education College West, which was op ened in July 2010, was awarded to Gammon 
Capital, a company headq uartered in Hong Kong. 
 Page 33 (para 32) 
 The authorities noted that there are regular inte rnal and external audits on compliance with 
procurement processes.  These include the auditing activities of the Auditor-General's office, which 
are published annually and are publically available.  In the Auditor-General's reports for FY 2010-11, 
it was highlighted that many of the Government minist ry and statutory board lapses in audits were in 
procurement, arising from non-adherence to procur ement rules of transparency, and open and fair 
competition.  Examples included waiving co mpetition based on weak grounds; setting an 
unrealistically short period for submission of bi ds, thereby limiting competition; not giving equal 
opportunity to tenderers to revise their bid pri ce when requirements were changed; and accepting a 
tender that did not meet specifications.  It was fu rther noted that these lapses were largely due to 
administrative expediency taking precedence over financial prudence.  WT/TPR/M/267/Add.1 
Page 34  
 
  Question 7 
Could Singapore please state how it dealt with these lapses found in audits arising from non-
adherence to procurement rules of transparency?  Did Singapore take any steps to prevent the 
recurrence of these lapses?  Answer 
The lapses constitute a very small percentage [ 10 cases out of 55,400 procurements] of the 
procurement made by the government.  Singapore ha s refined the procuremen t rules and guidelines to 
provide greater clarity on the responsibilities expected of key officers in the proc urement process.  We 
have also increased training efforts to remind officers of the procurement rules and guidelines. 
 
Page 35 (para 39) 
 
Under the Quality for Enterprises through Standard s (QUEST) Programme laun ched by SPRING in 
July 2011 (see Box III.1), enterprises are eligible for incentives to encourage the use of standards that 
allow them to realize productivity and competitiveness gains. 
 
Question 8 
Could Singapore please provide further details on the QUEST Programme such as eligibility criteria, 
beneficiary sectors and applicati on procedures for grant support? 
 
Answer 
Singapore-registered companies may apply to SPRING  Singapore for the Quality for Enterprises 
through Standards (QUEST) programme.  The QUEST programme is not limited to specific sectors, 
and may be utilised by companies to support the adop tion of standards related to a wide range of 
areas, including, for exa mple, energy efficiency. 
 
Part II: Questions Regarding the Government Report 
 
IV. MAINTAINING AN OPEN TRADE POLICY 
Page 9 (para 26) 
 Since its establishment in 2005, the Competition Co mmission of Singapore (CCS) has looked into 
over 140 competition cases and issued six infringement decisions, with fines amounting to over S$3 million.  The infringement decisions include bid rigging cases, price fixing cases and CCS' first abuse 
of dominance case.  CCS handled its first appeal ca se in 2010 (with regard to price fixing for express 
bus services) and liability was upheld by the Compe tition Appeal Board.  CCS pro-actively conducts 
market studies on sectors which are deemed important  to the Singapore economy.  Eight such studies 
have been completed so far.  
Question 9 
Could Singapore please explain the key findings of the eight market studies on economically 
important sectors?  Answer 
Recognizing that market studies are an important source of information to better understand how markets work, CCS conducts market studies in various  segments of the economy with a focus on those 
that have potential competition concerns, as we ll as those with significant economic impact on 
Singapore.  For example, in 2008, CCS completed its  first market study on the competitiveness of the 
retail mall rental market in Singapore, and in Ma y 2011, CCS completed a study that was conducted 
to better understand the dynamics of the Singapo re retail petrol market and to assess its  WT/TPR/M/267/Add.1 
 Page 35 
 
 
  competitiveness.  Both studies are published on th e CCS website - http://www.ccs.gov.sg/content/ccs/ 
en/Media-and-Publications/Market-Studies.html. 
The remaining studies are not intended for public disclosure. 
 V. TACKLING CHALLENGES AHEAD 
Page 10 (para 32) 
 
We will raise productivity to achieve sustainable and inclusive economic growth.  In an increasingly 
challenging global market, improving productivity is the only sustainable way for Singapore to stay 
competitive.  Over the next decade, we will rais e our productivity at the economy, sector, firm and 
worker levels.  The Government has set up a S $2 billion National Productivity Fund to promote the 
adoption of technology by industry and support our workforce in upgrading their skills.  
 
Question 10 
Could Singapore please state which sector is the ma in beneficiary of the National Productivity Fund? 
 Answer 
The 16 sectors are selected as they have the grea test potential for productivity enhancements, 
contribute to a significant share to GDP and employ a large number of workers.  The industries from 
the 16 key sectors cover about 55% of Singapore' s Gross Domestic Product (GDP) and 60% of 
employment.  They are:  
 
1. Construction  
2. Electronics  
3. Precision Engineering  
4. Transport Engineering  
5. General Manufacturing  
6. Retail  
7. Food & Beverage  
8. Hotels  
9. Healthcare  
10. Info-comm  
11. Logistics and Storage  
12. Admin and Support Services 
13. Process construction & maintenance,  
14. Financial services,  
15. Accountancy and  
16. Social services.7 
 In addition, requests for productivity related progr ammes, schemes or events can be evaluated for 
funding using the National Productivity Fund.  Work groups are formed for each sector, comp rising representatives from Government agencies, 
unions and the private sector, to study and develop strategies to raise productivity for each specific 
sector.
8  
A fundamental strategy in all our roadmaps is wo rker training and upgrading.  For instance, one 
initiative that the National Productivity Fund will fund is the creation of a Master Craftsmen 
                                                      
7 Source: http://www.news.gov.sg/public/sgpc/en/ media_releases/agencies/mom/press_release/P-
20120503-1.html. 
8 Sources: http://www.mom.gov.sg/sk ills-training-and-development/pro ductivity/Pages /productivity 
.aspx and  http://www.mti.gov.sg/MTIInsi ghts/Pages/Research-A nd-Development.aspx. WT/TPR/M/267/Add.1 
Page 36  
 
  Programme at the Nanyang Polytechnic to s upport skills-upgrading for the precision engineering 
workforce.  To address the lack of industry-specific training programmes in the furniture industry, 
SPRING, Workforce Development Agency (WDA) and Singapore Furniture Industries Council (SFIC) 
Institute are collaborating to develop in-employmen t vocational training in critical skills such as 
carpentry and project management.  
 
Businesses may also tap on broad-based incentive schemes such as the Productivity and Innovation 
Credit (PIC), which offers tax deductions for in vestments in equipment or workers' training to 
improve productivity.  (See Box III.1 in Chapter 4 of the Secretariat's report fo r more information.)  
 
CHINESE TAIPEI 
 
I. ECONOMIC ENVIRONMENT 
(2) RECENT ECONOMIC PERFORMANCE 
 
Page 3 (para. 9)  
Singapore is to reduce its demand for foreign workers, inter alia , in manufacturing (from 65% to 
60%) and in services (from 50% to 45%).  These ratios will apply as from 1 July 2012 for new 
workers, and as from 1 July 2014 for existing workers.  Question 1  
In view of Singapore's constant economic growth a nd low rate of unemployment (see Table I.1), what 
is the main purpose of reducing demand for forei gn workers, and will it create a shortage of human 
capital? 
 
Answer 
Productivity-driven growth remains Singapore's main  thrust to deliver sustainable and inclusive 
economic development.  Our limited land and infras tructure do not allow us to have unrestrained 
growth of foreign manpower.  It is therefore im portant for companies to continue to invest in 
productivity improvements, impro ve the skills of their workers and reduce their reliance on manpower 
additions to achieve business growth.  
 
Question 2 
What is the scope of c overage of the term foreign workers? Does it cover low-skilled, middle-skilled 
and/or high-skilled foreign workers?  Answer 
Foreign workers generally refer to Work Permit Holders and S Pass holders.  They cover the lower-
skilled and middle-skilled group of foreign manpower.  
 
Question 3 
What are the reasons for Singapore deciding to distinguish between new workers and existing 
workers, and to carry out its policy in two stages. 
 
Answer 
The main purpose of the staged implementation is  to allow businesses time to adjust.  Through the 
Dependency Ratio Ceiling (DRC) cuts, Singapore wish es to send out a strong message that companies 
need to embark on productivity measur es and restructure for the future.  
 Companies should not become over-reliant on foreign manpower but work towards productivity-
driven growth.    WT/TPR/M/267/Add.1 
 Page 37 
 
 
  We urge companies to embark on productivity meas ures, restructure for the future and take full 
advantage of various government schemes to help them do so. 
 Question 4 
What are the regulations that Singapore mainly relies upon to implement this policy?  
Answer 
Our broad levers include the imposing of a DRC and foreign worker levy. 
 II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
(2) TRADE AGREEMENTS AND ARRANGEMENTS 
(i) World Trade Organization 
 
Page 12 (para. 8) 
 Singapore has not notified any new laws or changes to existing laws, regulations or administrative 
guidelines that significantly affect trade in ser vices covered by its specific commitments in 
accordance with GATS Article 3.3 since 2008.  
Question 5 
Were there any new laws or changes to existi ng laws, regulations or administrative guidelines 
affecting trade in services covered by GATS Artic le 3.3 in the period from 2008 to 2011?  If so, 
please explain the reasons why they were not notified? 
 
Answer 
Over the review period, there were no new, or any changes to existing laws, regulations or 
administrative guidelines which significantly aff ect Singapore's trade in services covered by our 
specific commitments under the GATS.  III. TRADE POLICIES AND PRACTICES BY MEASURE (1)  MEASURES DIRECTLY AFFECTING IMPORTS 
(i)  Customs procedures and trade facilitation 
 
Page 23 (para. 5) 
 
Participation in Singapore's Secure Trade Partnershi p (STP) programme may also facilitate exports to 
certain countries, since STP-Plus certified busin esses will be recognized under mutual recognition 
arrangements (MRAs) signed by Singapore and will thus be considered low -risk by the respective 
MRA partner.  Singapore has MRAs with Japan (2011), South Korea (2010), and Canada (2010) and 
is negotiating MRAs with China, New Zealand, and the United States.  As at March 2012, there were 
29 STP, and 47 STP-Plus certified companies.  
Question 6 
Would Singapore please elaborate further on its e xperiences and outcomes from its signing of mutual 
recognition arrangements (MRAs) involving Secure  Trade Partnerships (STPs) with Japan, South 
Korea and Canada?  
Answer 
The MRAs allow Singapore-based companies cert ified under the STP administered by Singapore 
Customs to be recognised by Canada, Korea and Japan to  be of a lower risk.  This would lead to a 
quicker release of goods at importation.  The MRAs  have helped certified companies' customers 
benefit from faster and more reliable deliveries.   WT/TPR/M/267/Add.1 
Page 38  
 
  These companies could therefore better predict the movement of their goods, particularly for time-
sensitive exports, and also enjoy savings in costs wh ich would otherwise be incurred due to delays at 
the ports.  Similarly exports from companies cer tified by Canada, Korea and Japan will be less liable  
for inspection when they arrive in Singapore.   
 
Question 7 Would Singapore please also provide details of the assessment procedures and criteria that need to be 
met before signing of the said MRAs?  
Answer 
Please refer to the following pag es on the Singapore Customs website: 
 On assessment procedures and criteria: http://www.customs.gov.sg/leftNav/trad/sup/Ho w+the+Secure+Trade+Partnership+%28STP%29+W
orks.htm. 
 
On steps towards MRA: http://www.customs.gov.sg/leftNav/trad/sup/Mutual+Recognition.htm. 
 (2)  MEASURES DIRECTLY AFFECTING EXPORTS 
(i) Procedures 
 
Page 39 (para. 56) 
 
The report states that for exports by sea and air, the customs declaration may be submitted within three days post-export.  As explained by the auth orities this flexibility is afforded to air and sea 
shipments because they are normally covered by a ma nifest, allowing trade statistics to be verified 
through a post-export manifest reconciliation process.  
Question 8 
We understand that the purpose of this measure is to facilitate trade.  Would Singapore please provide 
details of the measure, and the relevant law or  articles supporting it, as well as any procedures or 
mechanisms in place to ensu re the accuracy of the post-export customs declaration? 
 
Answer 
Under Singapore's Regulation of Imports and Export s Regulations, an export declaration must be 
submitted to Customs prior to export of any type of goods. However, for non-controlled and non-
dutiable goods that are exported by sea and air, an administrative facilitation has been granted since 
1976 to allow traders to submit the required export declaration within three days after export.  The 
administrative exemption does not include strate gic, controlled and dutiabl e goods as well as all 
goods exported by road and rail.  To ensure the accuracy of post-export customs declaration, 
exporters have to submit a manifest reconciliation st atement within 14 days of departure of vessel or 
flight. 
 
(3)  MEASURES AFFECTING PRODUCTION AND TRADE 
(ii) Competition policy and price controls 
 
Page 45 (para. 77) 
 
The Competition Act of 2004 does not apply to activities, agreements, and conduct of the Government, statutory bodies, or entities acting on their behalf.  Government-linked companies are 
covered by the Act, with the exception of those engaging in excluded activities or sectors.  These 
include energy, telecommunications and postal services, media, and airport services (Chapter IV(2)).   WT/TPR/M/267/Add.1 
 Page 39 
 
 
  These sectors have been excluded because Singapore h as sectoral regulators with their own set of 
competition frameworks and regulations.  
Question 9 
Could Singapore please provide further informati on on how consistency is ensured between the 
competition authority and the sectoral regulators in terms of competition policy?  
 
Answer 
A dialogue platform was created to encourage  active dialogue between the CCS and sectoral 
regulators to discuss cross-sectoral competition issues.  Members of this platform meet regularly to 
share information and experiences and learn from one another to ensure that sound consistent 
competition policies are applied thro ughout the Singapore economy. 
 
Page 47 (para. 86) 
 
The Competition Commission may also offer moneta ry rewards to whistle-blowers from the public 
for information on cartel activity.  
Question 10 
Could Singapore please elaborate further on the mechanism and effectiveness of monetary rewards? 
 
Answer 
The whistle-blowing programme was put in place in 2008 to encourage and incentivise any whistle-
blower to come forward to provide information and  evidence that can assist  CCS to uncover cartel 
and anti-competitive cases in Singapore.  In cons idering the feasibility of having a reward scheme, 
CCS considered the programmes and practices of ot her local enforcement agencies as well as the 
approaches of other foreign competition authorities.   CCS is still evaluating the effectiveness of 
monetary rewards.  
 IV. TRADE POLICIES BY SECTOR (2) SERVICES (i) Overview 
 
Page 57 (para. 8)  
 
Singapore has remained active since 2008 in nego tiating and implementing preferential trading 
agreements, most of which include services provisi ons. A positive-list approach was followed in the 
ASEAN-Australia-New Zealand FTA, the ASEAN-Korea FTA, and China-Singapore FTA, while a 
negative-list approach was adopted in the Peru-Si ngapore FTA. Overall, there is much diversity in 
Singapore's services commitments in its  various preferential agreements. 
 
Question 11 
What are Singapore's strategic concerns and its rationale for adopting a positive or negative-list 
approach during the FTA negotiations? 
 
Answer 
While Singapore aims for a negative list approach for services commitments, the scheduling approach 
eventually adopted in an FTA would also de pend on the requirements of our FTA partner. 
 
Question 12 
Do your domestic laws and regulations prescribe di fferent counter-measures in response to different 
listings?  WT/TPR/M/267/Add.1 
Page 40  
 
  Answer 
Singapore's commitments are in accordance to our domestic laws and regulations and reflect our 
services regime.  This is irrespective of the difference  in the architecture of our commitments, i.e. a 
positive or negative-list approach.   
Page 61 (para. 16) 
 
The report states that the Government intends to  upgrade all offshore banks to wholesale banking 
status over time.  Question 13 
Is there any timeframe for this upgrading?  Are an y priorities or requirements being considered for 
these offshore banks to upgrade to wholesale banking st atus?  Further details of the objectives of the 
policy and the expectations would be appreciated.  Answer 
MAS will consider each application for Wholesale B ank licence on its merit.  The scope of activities 
permitted under a Wholesale Bank licence is largely similar to that under an Offshore Bank licence, 
particularly for wholesale banking activities.   Question 14 
What is Singapore's stance on granting a wholesale bank licence to a foreign bank if the foreign bank 
does not have an offshore bank licence prior to the application?  Is such a foreign bank required to 
obtain an offshore bank licence first?  
Answer 
A bank may apply directly for a Wholesale Bank licence and is not required to first obtain an 
Offshore Bank licence.  Pages 77 and 78 (paras. 72 and 76)  
 
The practice of permitted areas of Singapore law may be undertaken through a Singapore lawyer 
(SL), or a foreign lawyer (FL) who has obtained a Foreign Practitioner Certificate, which involves 
passing an examination. In 2011, there were 1,037 foreign lawyers practicing in Singapore, and 116 
foreign law practices.  
Question 15 
We would like to know the qualification requi rements for obtaining the Foreign Practitioner 
Certification, and the time it takes, on average, fo r foreign lawyers that have passed the examination 
to obtain the Foreign Practitioner Certificate?  
Answer 
Foreign-qualified lawyers will have to register with the Attorney General if they wish to practise 
foreign law in Singapore.  Should they wish to prac tise in the permitted areas of Singapore law, they 
will need to apply to the Attorney General for a Foreign Practitioner Certificate (FPC), which is 
contingent on passing the Foreign Practitioner Exami nation (FPE).  The permitted areas that FPC 
holders can practise in would include areas such  as banking and finance, mergers and acquisitions 
and intellectual property law.  
 
Foreign lawyers must first be eligible to register to sit for the FPE as set out in Rule 4 of the Legal 
Profession (Foreign Practitioner Examinations) Rul es 2011.  The key eligibility requirements are: 
  WT/TPR/M/267/Add.1 
 Page 41 
 
 
  (a) A prospective candidate needs to be a foreign lawyer within the meaning of the Legal Profession 
Act.  A "foreign lawyer" means an individual who is duly authorized or registere d to practise law in a 
state or territory other than Singapore by a forei gn authority having the function conferred by law of 
authorising or registering persons to practise law in that state or territory.  
(b) A prospective candidate must have, after b ecoming a foreign lawyer, been engaged in relevant 
legal practice or work, in Singapore or elsewhere in one or more of the permitted areas of legal 
practice in any foreign law, for at least 3 years in the 5 years immediately preceding the date on 
which the application is made.  "Relevant legal prac tice or work" means (a) active practice as —(i) a 
legal practitioner, by whatever name called, in any jurisdiction other than Singapore;  or (ii) a 
foreign lawyer in Singapore;  or (b) work of a legal nature which is performed as a legal counsel in 
any corporation or other entity the equity securities of which are listed on the official list of a 
securities exchange in Singapore or elsewhere.  (c) A prospective candidate must be practising in Singapore as a foreign lawyer in a Joint Law 
Venture, Qualifying Foreign Law Practice, licensed  foreign law practice or Singapore law practice, 
or has received a job offer to practise in Singapore as a foreign lawyer in a Joint Law Venture, Qualifying Foreign Law Practice, licensed foreign la w practice or Singapore law practice.  It is 
acceptable if the job offer is contingent on the prospective candidate passing the FPE.  
 An application for the FPC will require approximatel y a month to process, subject to complete 
documentation being submitted and a ssessed to be in order. Foreign lawyers keen to apply to practise 
Singapore law in a Joint Law Venture, Qualify ing Foreign Law Practice, Licensed Foreign Law 
Practice or Singapore Law Practice under section 130I of the Legal Profession Act (Cap. 161) will 
need to provide the relevant supporting documents  and appropriate application fees to the Attorney-
General's Chambers.  
 
The documentation to be submitted (Form F) includes: 
 Degrees, diplomas, certificates awarde d and any other academic achievements 
 A copy of the Foreign Practitioner Certificate i ssued by the Singapore Institute of Legal 
 Education or any exemption letter from the Minister of Law granting the exemption 
 Certificate of Good Standing 
 Certificate of Good Character 
 Signed Declaration by Applicant 
 Signed Declaration and Undertakings by Joint Law Venture, Qualifying Foreign Law 
 Practice, Licensed Foreign Law Practice or Singapore Law Practice in which the applicant is 
 to be employed.  
 
Part II: Report by Singapore (WT/TPR/G/267) 
 IV. MAINTAINING AN OPEN TRADE POLICY (2) REGIONAL AND BILATERAL TRADE COOPERATION 
 
Page 8 (para. 19) 
 
Since concluding individual FTAs with its dialogue partners, ASEAN has embarked on the project of 
building a wider regional trade agreement under the ASEAN Framework on Regional Comprehensive 
Economic Partnership (RCEP), which could become another track towards a FTAAP.  Singapore is a 
strong supporter of this process and has taken on th e chairmanship of the Working Group on Trade in 
Goods.  WT/TPR/M/267/Add.1 
Page 42  
 
  Question 16 
During the 18
th APEC Meeting in June of this year, all th e Ministers Responsible for Trade were very 
interested in the development of the RCEP.  C ould the Singapore government please elaborate further 
on its views and positions towards the RCEP?  Answer 
The RCEP is the outcome of ASEAN's considera tion of two processes towards deeper regional 
economic integration, viz. the East Asia F ree Trade Agreement (EAFTA) and the Comprehensive 
Economic Partnership in East Asia (CEPEA).  It is envisioned that the RCEP, involving ASEAN and 
its FTA Partners in the first instance, would en hance market access to th e region and allow for 
integration of production processes across the region.  In addition, it is envisaged that the improved 
trade facilitation measures such as simplification of customs clearance procedures would also help to 
lower import costs of inputs and through this, redu ce the overall production costs for our companies.   
 Singapore, as a member of ASEAN, is very much s upportive of this ASEAN initiative and is working 
closely with other ASEAN Member States and ASEAN FTA Partners to launch the negotiations at the 
21st ASEAN Summit in November 2012.  One key objecti ve will be to work together with all Parties to 
ensure that the RCEP will be of sufficiently high quality and a significant improvement over the 
current ASEAN+1 FTAs.  CANADA  
 
Report by the Secretariat (WT/TPR/S/267) 
 III. TRADE POLICIES AND PRACTICES BY MEASURE  (1) MEASURES DIRECTLY AFFECTING IMPORTS  
(vii) Government Procurement 
 Paragraph 26, page 30:  
It is noted that procurement is generally carried ou t by individual ministries, agencies, and statutory 
boards.  Some centralized purchasing, however, is carried out by the Ministry of Finance and other 
lead agencies.  The Secretariat also noted that the Government of Singapore has 89 procuring entities 
(24 ministries, departments and or gans of State as well as 65 statutory boards).  There is no sub-
central procurement in Singapore.  The Government may engage the private sector in the delivery of 
public services through public-priva te partnerships (PPPs) where feasible, and usually for large 
projects.  
 
Question 1 
Could Singapore explain the difference between "lead agencies" and other agencies, if any?  
 
Answer 
Lead agencies are those who are responsible for cons olidating demand of common purchases, such as 
office stationery, across the public sector.  All such procurements are done through open tenders in 
accordance with GPA requirements.  The "other age ncies" are all the other agencies covered under 
the GPA.  Question 2 
Could Singapore explain whether the bidding pro cess for procurements made under public-private 
partnerships (PPPs) is open to foreign bidders?  Are there conditi ons that need to be fulfilled by 
foreign suppliers?  If so, please provide details. 
  WT/TPR/M/267/Add.1 
 Page 43 
 
 
  Answer 
Singapore considers PPP as a form of procurement.  Singapore's procurement legislation applies to 
all procurement (regardless of the procurement approach taken) that are committed by Singapore 
under the WTO-GPA as reflected in Singapore' s Appendix I annexes at the WTO-GPA.  These 
procurements are open to foreign bidders. 
 
Question 3 
Under the WTO Agreement on Government Procur ement (GPA), Singapore has listed 47 procuring 
entities in its Annexes 1 and 3.  Can Singapore please  identify the ten most important entities in terms 
of value of procurement that are not included in either Annex 1 or 3? 
 
Answer 
Singapore subscribes to the principles embodied  in the WTO-GPA when it comes to public 
procurements.  In practice, our procurement ru les and guidelines, which are based on the WTO-GPA 
principles, apply to all government agencies in Singa pore. It is not possible to identify which are the 
entities that are "the ten most important entities, which have not been committed in the Annexes, in 
terms of procurement value" when procurements  carried out by different agencies vary across time 
depending on the activities they embark on.  III. TRADE POLICIES AND PRACTICES BY MEASURE  (1) MEASURES DIRECTLY AFFECTING IMPORTS  
(vii) Government Procurement 
 Paragraph 31, page 33:  
 
The Secretariat notes that all invitations to quote (IT Qs) are published in GeBIZ. It is further noted 
that a new alerts service was rolled out in 2011, where subscribed suppliers may receive alerts on 
procurement opportunities published on GeBIZ.  
Question 4 
Could Singapore explain how suppliers subscribe to GeBIZ?  Please indicate whether certain 
conditions need to be fulfilled in order for suppliers to subscribe. 
 Answer 
All suppliers, whether foreign or locally-incorpor ated, can register as GeBIZ Trading Partners 
(GTPs) online in order to bid for the quotations and tenders that are available on GeBIZ.  The 
interested supplier would need to furnish a copy of its Certificate of Incorporation, Letter of 
Authorization and the personal identification documen t of the person authorised to transact on the 
company's behalf in GeBIZ.  These documents may be  faxed or scanned and emailed to GeBIZ.  All 
suppliers (whether foreign or local) are entitle d to the first free account per company. 
 II. TRADE POLICIES AND PRACTICES BY MEASURE  (1) MEASURES DIRECTLY AFFECTING IMPORTS  
(vii) Government Procurement 
 Paragraph 32, page 33  
With respect to regular internal and external a udits on compliance with procurement processes, it is 
noted there were lapses in audits for procurement,  "largely due to administrative expediency taking 
precedence over financial prudence."   WT/TPR/M/267/Add.1 
Page 44  
 
  Question 5 
Could Singapore explain what steps have been take n to ensure compliance with the rules of its 
procurement process?  
Answer 
The lapses constitute a very small percentage [ 10 cases out of 55,400 procurements] of the 
procurement made by the government.  Singapore ha s refined the procuremen t rules and guidelines to 
provide greater clarity on the responsibilities expected of key officers in the proc urement process.  We 
have also increased training efforts to remind officers of the procurement rules and guidelines. 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  (1) MEASURES DIRECTLY AFFECTING IMPORTS  (i) Customs procedures and trade facilitation  Paragraph 7, page 24: 
 
Question 6 
What impact, if any, will the ASEAN Single Wind ow system have on the operations and benefits 
currently available under Singapore's TradeNet system , e.g. will an ASW remain compatible with the 
systems of all government entities from which author izations are required or will the two systems 
have to run simultaneously to achieve the same results as the current system?  
 
Answer 
The ASEAN Single Window System (ASW) is an environment where National Single Windows (NSWs) 
of ASEAN Member States integrate and operate, th rough the installation of compatible software and 
communication protocols.  While NSWs provide traders with a single entry point for submitting and 
processing clearance documentation and data, the ASW architecture will allow certain data to be 
exchanged electronically among the NSWs of ASEAN Member States to enhance government 
agencies' ability to clear goods faster for the benefit of traders. 
 III. TRADE POLICIES AND PRACTICES BY MEASURE  (1) MEASURES DIRECTLY AFFECTING IMPORTS  
(ix) Standards, technical regulat ions, and conformity assessment 
 Paragraph 38, page 34  Question 7 
How are technical regulations notified to impacted  stakeholders if not published in the National 
Gazette? 
 
Answer 
Singapore understands that the question is di rected at paragraph 38, which makes reference to 
technical reference and not technical regulations. 
 
A technical reference is a pre-Singapore standard that  is developed with the aim of meeting an urgent 
industry need.  The technical reference is launched at public seminar, and the industry, including the 
relevant government agencies and industry associations, is invited to participate in the seminar.  After 
which, the reference materials of the technical reference will be up loaded to www.standards.org.sg so 
that all interested parties can access to it. 
 The technical reference will be implemented for two years before a review is made on its suitability to 
become a Singapore standard based on feedback by industry   WT/TPR/M/267/Add.1 
 Page 45 
 
 
  III. TRADE POLICIES AND PRACTICES BY MEASURE  
(3) MEASURES AFFECTING PRODUCTION AND TRADE  (iii) Role of state-owned enterprises and privatization  Paragraph 91, page 47 
 The Secretariat reports that Temasek Holdings w as incorporated under the Companies Act in 1974 to 
hold and manage investments and assets previously held  by the Government of Singapore.  It is noted 
that Temasek, as set out in 2012 Budget, "will lead a project financing company (PFC), established by 
a consortium of investors, to provide financi ng for larger, long-tenure, cross-border projects." 
 
Question 8 
Could Singapore provide details of the kinds of la rger, long-tenure, cross-border projects that are 
foreseen to involve Temasek? 
 
The project finance company announced in Budget 2012,  (incorporated as Clifford Capital Pte Ltd 
(Clifford), was established by a consortium of in vestors, including Temasek Holdings.  Clifford was 
set up to plug gaps in project financing for large-tic ket, long-tenure cross-border projects.  Its initial 
focus will be longer-term financing in support of  Singapore-based companies engaged in projects in 
emerging markets such as Asia, the Middle East, Af rica and Latin America.  Its target sectors are 
infrastructure, particularly power, waste and water treatment and transport, and offshore and 
marine. Clifford is commercially run.  The Go vernment of Singapore does not be determine the 
projects that Clifford decides to be involved in.  III. TRADE POLICIES AND PRACTICES BY MEASURE (1) Measures Directly Affecting Imports 
(v) Import prohibitions, restrictions, and licensing 
 Paragraph 18, page 28  
 
It is noted that Singapore prohibits the import of used motor vehicles of more than three years old (except vintage and classic cars).  
 
Question 9 
Could Singapore elaborate on its rationale for this ban for environmental reasons?  
 
Answer 
The policy of banning the import of vehicles above three years is non-discriminatory.  The objective of 
this measure is to keep Singapore's vehicle populat ion relatively young, Studies have shown that as 
older vehicles tend to cause more pollution and brea k down more frequently.  This adversely affects 
traffic flow, and works against the policy of trying to optimise the utilisation of our road networks. 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(3) Measures Affecting Production and Trade 
(i) Incentives  Box III.1, page 44  
Public Private Co-Innovation Partnership :  Introduced in 2010 Budget.  Partnership under which 
government agencies will work with private-sect or companies to develop innovative solutions for 
medium-to-long-term needs in, e.g. urban mobility , environmental sustainability.  Government is 
committing $450 million over five years;  will be used  as grant funding to help companies build R&D 
capabilities and to test-bed innovative solutions.  WT/TPR/M/267/Add.1 
Page 46  
 
  Question 10 
Could Singapore provide more information on the Public-Private Co-Innovation Partnership?  Are 
these funds available to foreign companies willing to  partner with the Singaporean government?  Will 
this incentive be used as an FDI tool?  
 
Answer 
The Public-Private Co-Innovation Partnership (C I Partnership) is a platform for the Singapore 
Government and the private sector to co-develop innov ative solutions to me et government needs. 
Companies will also benefit, both through the stre ngthening of their innovation capabilities upstream, 
as well as their improved track record for dow nstream procurement opportunities.  This creates a 
win-win situation.  More details on the CI Partnersh ip as well as examples of existing projects can be 
found on the website www.coinnovation.gov.sg. 
 There are broadly three stages of collaboration – Devel opment, Test-bedding and Commercialisation. 
Innovative proposals which are selected will be eligible  for funding.  The CI Partnership is open to all 
locally-based companies.  Foreign companies can participate as long as they have a local office 
based/registered in Singapore.   The objectives of CI Partnership are to im prove public service delivery and grow innovative 
enterprises.  It is aimed at spurring innovation rather than used as a tool to attract FDI.  
IV. TRADE POLICIES BY SECTOR 
(2) SERVICES (ii) Financial services  Paragraph 17, page 62 
 
It is noted that eight QFB licences have been granted to foreign banks so far. 
 
Question 11 
1. On what bases does Singapore grant QFB licences? 
2. How is it decided whether additional QFB licences should be granted?  
3. Which countries have been granted more favourab le treatment in respect  of QFB licenses and 
why?  
4. Does Singapore intend to increase its allocation of QFB licenses in future?  
 
Answer 
Given the size and maturity of Singapore's domestic  retail banking market, we have to calibrate our 
liberalisation to ensure that greater foreign bank  participation does not result in a fragmented, 
inefficient, and unstable market.   MAS will consider granting increased access only to  foreign banks that are strong and well-managed, 
and committed to Singapore's financial stability.  This is necessary to maintain high prudential 
standards and minimise risk to local depositors. 
All QFBs can have up to 25 places of business.  The only exception is Citibank Singapore, a locally-
incorporated QFB, which has enhanced branc hing privileges under the US-Singapore FTA.  
 MAS has been liberalising Singapore's retail banking sector to allow greater foreign bank 
participation through the Qualifying Full Bank ("Q FB") programme since 1999.  Both the number of 
QFBs and the access granted to the QFBs have also been expanded over the years.  MAS will 
continue to liberalize the retail banking sector in a calibrated manner that is consistent with financial 
stability.    WT/TPR/M/267/Add.1 
 Page 47 
 
 
  NEW ZEALAND  
 
Singapore's Report (WT/TPR/G/267) 
 IV. MAINTAINING AN OPEN TRADE POLICY 
 
WT/TPR/G/267, page 6, para 11  
 
Section IV, paragraph 11 of Singapore's report notes that external demand supports an estimated 60% 
of Singapore's GDP in value added terms. 
 
Question 1 
Could Singapore please break this down into the split between the value of merchandise and services 
exports? 
 
Answer 
In 2005, merchandise and services exports are estim ated to contribute around 40% and 20% of GDP 
respectively.  Secretariat Report (WT/TPR/S/267) 
 
I. ECONOMIC ENVIRONMENT 
(4) OUTLOOK  WT/TPR/S/267, page 9, para 19 
 Section I, paragraph 19 of the Secretariat's report states that the National Productivity and Continuing 
Education Council (NPCEC) has identified 16 key sectors as points of focus for efforts to lift productivity.  
Question 2 
Could Singapore please provide information as to what  actions have been taken to date to lift 
productivity in these sectors? 
 
Answer 
As mentioned in paragraph 19 of Section I, 16 key sectors have been identified Work groups have 
been formed, comprising representa tives from Government agencies,  unions and the private sector, to 
study and develop strategies to raise productivity in th ese sectors.  Most of the roadmaps to spur these 
sectors have been endorsed.  The sectoral approach is supported by key efforts in key horizontal 
productivity enablers which have across-the-board im pact in raising productivity.  For example, 
under Continuing Educati on and Training (CET), the polytech nics have increased the number of 
training places for part-time diploma, advanced diploma and specialist diploma programmes, and 
also introduced productivity-related courses.  
 WT/TPR/M/267/Add.1 
Page 48  
 
  III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS (i) Customs Procedures and Trade Facilitation 
 
WT/TPR/S/267, page 23, para 6 
 
Section III, paragraph 6 of the Secretariat's report notes that the Trade Facilitation and Integrated Risk-based System (TradeFIRST) was launched in Ja nuary 2011 to allow Singapore Customs to better 
engage with trading companies.  Question 3 
Can Singapore explain some of the practical bene fits that have been enjoyed by both trading 
companies and Singapore Customs since the introduction of TradeFIRST?  
Answer 
The practical benefits that have been enjoyed by both traders and SC can be found at the press 
release for TradeFIRST:  http://www.customs.gov.sg/NR/rdonlyres/D8707724-81E4-48CE-8C2D-
D08EBA90F1BD/27509/Pressrelease_TEFF_final_website.pdf. 
 
(iii) Tariffs 
 
WT/TPR/S/267, page 25, para 11 
 
Section III, paragraph 11 of the Secretariat's report notes that the six 8-digit tariff lines attracting applied tariffs remains unchanged from the previous Re view.  Paragraph 14 of the Secretariat's report 
recalls that concerns were raised during the prev ious Review meeting that around 30% of Singapore's 
tariff lines were not bound, creating some unpredictability in its trading regime.    
Question 4 
Does Singapore intend to take steps to consolidate it s bound tariff regime and increase the number of 
bound lines, and if so, on what timeframe might this occur? 
 
Answer 
As part of the DDA negotiations, Singapore is prepa red to increase our level of tariff bindings.  The 
actual rate at which the tariffs  are bound, and to what extent th is narrows the differential between 
bound and applied rates will depend on the outcome of the negotiations. 
 
IV. TRADE POLICIES BY SECTOR (1) MANUFACTURING  WT/TPR/S/267, page 55, para 1  
Section IV, paragraph 1 of the Secretariat's report observes that Singapore's productivity in 
manufacturing has lagged behind major competitors.  For example, Singapore's labour productivity 
has been around one-third lower than in the United States.  Section I(4) of the same Report records 
some of the policy tools that have been introduced.  WT/TPR/M/267/Add.1 
 Page 49 
 
 
   
Question 5 
In Singapore's opinion, what are the primary reaso ns for its relatively lower labour productivity 
growth, and what early effects has it experienced fro m the range of new policy tools that have been 
recently introduced? 
 
Answer 
In the decade from 2000 to 2010, Singapore's economy grew by an average of 5.6% per annum. 
Singapore's productivity growth over the same peri od averaged about 1.8% per annum, a rate on par 
with that of other developed countries.  Productiv ity gains have declined in recent years due to 
heavier reliance on labour inputs to generate economic growth, especially inputs of foreign 
manpower.   The National Productivity and Continuing Education Council (NPCEC) was set up in April 2010, to 
champion national productivity initiatives at the sectoral, enterprise and worker levels, and push 
continuing education for workers.  The NPCEC ha s developed a sector-based strategy to improve 
national productivity by 2 to 3 per cent per annum o ver the next 10 years.  La st year, the NPCEC has 
endorsed four manufacturing sectors' roadmaps.  AUSTRALIA  
 
Report by the Secretariat (WT/TPR/S/267) 
 Summary  Page vii 
 
Paragraph 6 of the Secretariat report mentions that restrictions are maintained in a few sectors, including legal services and retail banking.  Austra lian suppliers are particularly interested in 
opportunities in Singapore's legal services and retail banking sectors.  It is Australia's understanding 
that foreign law firms with offices in Singapore cannot practice Singapore law, employ Singapore lawyers to practice Singapore law, or litigate in loca l courts, unless specifically approved to do so.  
We note that some limited licences have been granted to a small number of foreign law firms.   
 
Question 1 
Are there any plans to further liberalise this ma rket, particularly to allow firms to practice 
international and/or home country law? 
 
Answer 
There are generally no restrictions on the practice of international law in Singapore, apart from the 
requirement that foreign law firms and lawyers must  be registered with the Attorney-General. 
Singapore has in place a liberal regime fo r the practice of international law.  
 
In relation to the practice of Singapore law, we have a calibrated approach to the liberalisation of 
our legal services sector.  The extent to which a foreign law firm may practise Singapore law depends 
on the licence accorded.  Th e licence categories are summarized as follows: -  
 (a) Licensed Foreign Law Practice (FLP):  A licensed FLP may offer the full range of foreign law 
and international law related legal services.  It ma y not practise Singapore Law, except in the context 
of international commercial arbitration thro ugh Singapore-qualified Law yers or Foreign Lawyers 
who have obtained a Foreign Practitioner Certificate (FPC).   WT/TPR/M/267/Add.1 
Page 50  
 
  (b) Qualifying Foreign Law Practice (QFLP):  FLPs  accorded a QFLP licence may offer the full 
range of foreign-law-related legal services, and ma y practise Singapore law in permitted areas of 
legal practice (essentially commercial areas of law) through Singapore-qualified Lawyers, or  Foreign 
Lawyers who have obtained a FPC.  QFLPs are subject to certain rules and licence conditions.    
(c) Joint Law Venture (JLV):  A JLV is a joint venture between an FLP with an SLP, which may be 
constituted as a partnership or company.  The JLV may practise Singapore law in the same permitted 
areas of legal practice as QFLPs through employ ing their own Singapore-qualified Lawyers, or 
Foreign Lawyers who have obtained a FPC.  A JLV is subject to certain rules and licence conditions.  
 Singapore has made no commitments on the issuance of full banking licences (including Qualifying 
Full Bank licences), and maintains restrictive locati on requirements, including with respect to ATM 
networks.  We note that some full banking licences (and a limited number of QFB licences) have been 
granted to foreign banks.    Question 2 
Are there any plans to liberalize Singapore's retail banking sector? 
 
Answer 
MAS has been liberalizing Singapore's retail banking sector to allow greater foreign bank 
participation through the Qualifying Full Bank ("Q FB") programme since 1999.  Both the number of 
QFBs and the access granted to the QFBs have al so been expanded over the years.  Beginning with 
four QFBs at the inception of the banking libera lization programme, there are now eight QFBs, 
including one Australian bank, ANZ.   MAS will continue to liberalize the retail banking sect or in a calibrated manner.  A QFB can enjoy 
enhanced branching and other privileges, including participation in a shared ATM network with 
other QFBs.  3) MEASURES AFFECTING PRODUCTION AND TRADE (iv) Intellectual property rights  
Page 50  
The below question relates to the proposed amendmen ts to the Patents Act in Singapore, which we 
understand had their first reading in the Singapore Pa rliament on 14 May 2012.  We note that the 
proposed amendments to the Patent s Act in Singapore are not menti oned in the current Trade Policy 
Review Report.    
 
Question 3 
Can you please explain the key outcomes intended from these proposed amendments? 
 
Answer 
The amendments to the Patents Ac t are to effect the following: 
 (i) Move from a ‘self-assessment' patent system to  a ‘positive grant' patent system, where only patent 
applications that fully meet the paten tability requirements can be granted. 
 
(ii) Allow foreign-qualified patent agents and foreign patent firms to undertake offshore patent agency 
work (i.e. applying for or obtaining patents at any place other than IPOS, preparing patent specifications for filing outside Si ngapore, and providing advice on other countries' patent laws) in 
Singapore without having to meet the Singapore patent agent registration requirements.   WT/TPR/M/267/Add.1 
 Page 51 
 
 
  (iii) Streamline and harmonise the Registries' pr ocesses at the Intellectual Property Office of 
Singapore (IPOS).  (iv) Provide for consequential changes resulting from the Health Sciences Authority's impending 
transfer of the regulatory regime for pharmaceutical  products for human use from the Medicines Act 
to the Health Products Act.    
4) TRADE POLICIES BY SECTOR 
 Manufacturing 
 
Page 55  
We note the Singapore Government's ambitious target  for productivity growth (2-3% for the decade to 
2010-20) and the suite of measures aimed at achi eving it, including the S$2 billion National 
Productivity Fund (the Fund).  Both the target and the Fund is referenced throughout the document 
(for example Chapter 5, page 55, paragraphs 2-4, Section 1).  We are interested in learning more 
about the Fund's operation, governance, safeguards and evaluation of performance against the targets.    
 
Question 4 
What further information is available in this regard? 
 Answer 
The Singapore Government is committed to raising national productivity.  To support the funding for 
productivity initiatives, the Parliament passed the National Productivity Fund (NPF) Act to establish 
the National Productivity Fund (NPF), and the Produc tivity Fund Administration Board (PFAB) to 
administer the NPF.  
 To drive the national efforts to boost productiv ity, the National Productivity and Continuing 
Education Council (NPCEC) was set up in April 2010.   The NPCEC is a tripartite Council, chaired 
by Deputy Prime Minister Thar man Shanmugaratnam, and comp rises members from the unions, 
private and public sectors.  In addition, the Working Committee on Productivity and Continuing 
Education (WCPCE) supports the NPCEC.  The WCPCE is chaired by Permanent Secretaries of 
Trade and Industry and Manpower, and the members in clude lead agencies of the productivity drive. 
 The NPCEC and WCPCE monitor the progress of productivity-related projects, programmes and 
schemes receiving NPF funding, at 6 monthly intervals.  Most of the roadmaps only received 
endorsement in the past year or so, so they are at  the early implementatio n stage. Agencies receiving 
the NPF funding are also accountable to the PFAB to ensure judicious use of the funds.   Report By Singapore (WT/TPR/G/267) 
 
3) IMPROVING SINGAPORE'S TRADE AND BUSINESS ENVIRONMENT  
 
Paragraph 27, page 9  
Australia is pleased to note that in paragraph 27 of Singapore's report, the Infocomm Development 
Authority (IDA) introduced new provisions d esigned to strengthen competition within the 
telecommunications sector, as well as enhance transparency and consumer choice.   
 
Question 5 
Could Singapore provide more information about these new provisions and how they act to promote 
competition in the telecommunications sector?   WT/TPR/M/267/Add.1 
Page 52  
 
   
Answer 
Key amendments in the revised Competition Code (the "Code") which further safeguard consumers' 
interests include, first, a clause that prohibits  telecom licensees from "cross-terminating" a 
consumer's service agreement if the consumer brea ches the terms and conditions of another service 
agreement with an affiliated operator or if the cons umer is subscribed to a basic telephone service. 
This would mean that telecom operators cannot exert undue pressure on consumers to make payment 
of disputed charges by threatening to terminate services offered by an affiliated telecom operator, 
unless the services are offered under th e same service agreement.  Cons umers' right to enjoy the use 
of a basic telephone service will also be protected unless there is a breach of the agreement for the 
basic telephone service in itself. 
 Second, licensees will no longer be allowed to automa tically charge consumers after a free trial of 
their service has ended unless they have obtained express agreement from the consumer.  This change 
helps to address consumer feedback about the provis ion and terms of free trial services being buried 
in the fine print of the service contract, which previously resulted in these consumers being 
automatically subscribed to, and charged for, services which they were unaware of.   Other amendments in the revised Code aim to fu rther promote competition. One such amendment 
allows IDA to apply a prohibition against abuse of  dominant position against any licensee which is 
found to have significant market power and abused its dominant position even though they may not 
yet be classified by IDA as a "Dominant Licensee" .  This takes into consideration that licensees may 
acquire significant market power in certain tele com markets over time and will allow IDA to 
investigate and take action if such licensees' conduct restricts competition in a manner that amounts to an abuse of a dominant position.   This amendment brings the co mpetition provisions of the revised 
Code closer to Singapore's general competition law framework as enshrined in the Competition Act.  
 
Question 6 
Could Singapore describe any actions it has undertaken  to reduce international mobile roaming costs, 
including any bilateral or plurilate ral arrangements with WTO Members? 
 
Answer 
Singapore has taken a taken a number of actions to reduce international mobile roaming charges and 
minimize bill shock to end users.   These include the following: 
 
 Mobile operators are required to offer a free data roaming service suspension option that 
allows consumers to cap their total monthl y spending on data roaming usage at $100. 
 
 Mobile operators are also required to offer a service which allows c onsumers to deactivate 
and reinstate data roaming service 
 
 Mobile operators have to obtain explicit consent from their subscribers before providing them 
with any roaming services. The mobile operato rs are also required to explicitly direct 
consumers to the prices, terms and conditions  of the roaming services to ensure that 
consumers can make an informed choice on wheth er or not to subscribe to such services. 
 
 Arrangement where the Info-Communications D evelopment Authority of Singapore (IDA) and 
Malaysian Communications and Multimedia Commission (MCMC) work with the mobile operators to reduce roaming charges for mobile  roamers in the two countries.  The IDA is 
open towards having similar arrangements with other countries. 
  WT/TPR/M/267/Add.1 
 Page 53 
 
 
  COSTA RICA  
 
Part I: Questions regarding the Secretariat Report 
 Page 4 (paragraph 11) 
 
Singapore felt the impact of the global recession primarily through the trade channel.  It has the highest trade to GDP ratio in the world:  around 400 per cent on average during 2008-2011.  From peak to trough, non-oil domestic exports fell by cl ose to 30 per cent.  Their revival has been boosted 
particularly by consumer demand in China and corpor ate IT investment in the United States.  In 2011, 
Singapore ranked 9
th among world merchandise exporters and importers.  In services trade, Singapore 
ranked 6th both among exporters and importers. 
 
Question 1 
Does Singapore take into account re-exports when calculating the trade openness index? 
 
Answer 
The average trade-to-GDP ratio of around 400 p er cent between 2008-2011 takes into account re-
exports of merchandise goods (in addition to domestic  exports as well as th e imports of goods and 
services).    
 
Page 18 (paragraph 21) 
 
Contact Singapore is responsible for devising and implementing strategies to attract overseas 
Singaporeans and foreign individuals to invest, work and live in Singapore.  Question 2  
Could Singapore please explain what the strategies for attracting foreigners to invest, work and live in 
Singapore involve?  
Answer 
Contact Singapore actively links Singapore-based employers with Singaporeans and professionals 
who are based outside of Singapore to support th e growth of our key industries.  We provide 
information to interested professionals through our website and conduct information sessions to help 
them better understand the opportunities in Singapore.  In addition, we work with global investors to 
realise their business and investment interests in Singapore. 
 
Question 3 
Is any distinction made in the application of these strategies depending on the nationality of the 
investor?  
Answer 
Our investors come from a variety of countri es and industry sectors.  We welcome quality 
entrepreneurs and business owners who can contribu te to Singapore economically and are keen to be 
rooted to in Singapore.  Page 19 (paragraph 24) 
 The Government has considerable influence over th e allocation and pricing of land for industrial, 
agricultural, housing, and recreational use.  In 2012,  the State owned 58 per cent of total land area.  
The remaining land is mostly owned by Statutory Bo ards (see Chapter III(3)(iii)).  For instance, most 
industrial land is owned and mana ged by the JTC Corporation, and a significant share of land for 
public housing purposes is owned by the Housi ng and Development Board, although private WT/TPR/M/267/Add.1 
Page 54  
 
  ownership of land is permitted.  Foreign ownership of landed reside ntial properties in Singapore is 
restricted under the Residential Property Act.  Fore igners who wish to purchase such properties must 
seek the approval of the Minister of Law.  The Singapore Land Authority (SLA) is responsible for 
managing all state land and buildings (including th e sale and lease of state land and buildings), 
conducting land acquisitions, approving land survey s, managing the national land titles register, 
developing and marketing land information, and main taining the national land information database.  
Government revenue from the lease and sale of land was not available. 
 
Question 4 
Does Singapore have any plans to reduce government intervention in the allocation and pricing of 
land for the uses mentioned? 
 
Answer 
In land-scarce Singapore, the Government takes a holistic and long-term appr oach towards land use 
planning, so that land is put to most optimal u se to support sustainable growth.  Regular reviews are 
conducted on land use plans such as the Master Plan. 
 The main mechanism to transform our planning visi on and development plans into reality is through 
the sale of State land to the private sector for devel opment.  For instance, Stat e land could be sold for 
private housing, commercial and industrial devel opments to meet market demand and support 
economic growth.  Such State land is priced based on fair market value, in accordance with market 
conditions and established valuation principles. 
 For public housing, the Government provides subsidi es to ensure that its citizens are able to own 
affordable and quality homes.  For this rea son, 90% of Singaporeans own their homes. 
The Government has no plans to change this approach, which has served Singapore well so far. 
 
Question 5 
Does Singapore have any plans to reduce the restrict ions on foreign acquisition of landed properties? 
 
Answer 
Singapore periodically reviews the restrictions on fo reign acquisition of landed properties. At this 
point, we do not have any plans to reduce the restrict ions on foreign acquisition of landed properties. 
 Page 28 (paragraph 17) 
 
Customs collects excise duties on imports of alcohol products, tobacco, petroleum products (motor 
spirits and compressed natural gas), and motor vehi cles.  The only change over the review period was 
the imposition of an excise duty (of S$0.20 per kg) on compressed natural gas.  This entered into 
effect on 1 January 2012.  
Question 6 
How does Singapore justify the introduction of an excise duty for imports of natural gas? 
 Answer 
As CNG is a fuel-type, it should be treated on the sa me basis as other fuels for purposes of fuel taxes, 
which serve to discourage excessive vehicle usage and reduce pollution.  However, CNG vehicle 
owners have enjoyed exemption from CNG duty since the introduction of CNG vehicles in Singapore 
in 2002.  This concession was given to help build  up a critical mass of CNG vehicles in Singapore. 
Following a review concluded in 2009, we decided to  introduce a unit CNG duty of $0.20 per kg on 
1 Jan 2012.   WT/TPR/M/267/Add.1 
 Page 55 
 
 
  Page 34 (paragraph 37) 
 
Singapore standards are reviewed every five years to consider whether they should be confirmed, 
revised, amended, archived or withdrawn;  they may be reviewed earlier, if the need arises. 
 Question 7 
Are all existing standards reviewed? 
 
Question 8 
What principles govern this process?  
Answer 
Yes.  As a guide, all existing Singapore standards  should be reviewed every five years.  For special 
cases, the review of a standard may be deferred.  Deferment is allowed for a maximum of 5 years 
after which it will be withdrawn.  However, a standard could be reviewed earlier when the need 
arises or to be in tandem with the internationa l or overseas national standards from which the 
standard(s) were adopted from.   
 
Page 37 (paragraph 48) 
 
Accreditation is carried out by the AVA based on  risk assessment, including factors such as the 
veterinary infrastructure, disease status, legisla tion and other SPS measures, and hygiene.  Meat 
imports are allowed only from accredited establis hments in countries with which Singapore has 
protocol agreements.  Chilled pork may only be  imported from Australia, Canada, Denmark, 
New Zealand, Sweden, and the United States.  Fr ozen beef, mutton, and poultry may be imported 
from a limited number of countries, and in some  cases, only from AVA-a ccredited establishments. 
 
Question 9 
Which imports of animal origin are subject to the prior negotiation of sanitary protocols? 
 
Question 10 
What is the procedure for establishing sanitary protocols?  
Answer 
Meat and meat products (including beef, poultry and pork) and egg produc ts will be subjected 
accreditation procedures.  Competent authorities of  the countries can submit the information for 
accreditation to Agri-Food and Veterinary Authority of Singapore (AVA) for evaluation.  There are 
two stages in the accreditation process: country evaluation (new exporting country) and 
establishment evaluation.  The former is on the anima l health and food safety system and the latter is 
on the hygiene and sanitation of individual establishment.    In the case of beef, we would al so consider the BSE status of individual country as determined by 
OIE.  More information can be found on AVA's website:  
http://www.ava.gov.sg/FoodSector/ImportEx portTransOfFood/AccredOfOverseasMeatEgg/ 
 
In the case of fresh eggs, the eval uation will also be on country basis as well as on farm.  The details 
are also published on our website: http://www.ava.gov.sg/FoodSector/ImportEx portTransOfFood/AccredOfOverseasEggFarms/ 
 
Once the establishments and farms are accredited, AVA will work with the competent authorities of 
the exporting countries on the certification deta ils, so as to facilitate the import. 
 WT/TPR/M/267/Add.1 
Page 56  
 
  Page 41 (paragraph 65) 
 
Singapore has nine free-trade zones (FTZs), grouped together in five geographical areas.  These largely provide the services and facilities for the country's substantial transhipment activities. 
 Question 11 
We understand that most of Singapo re's free-trade zones function as transhipment areas or storage 
facilities.  What percentage of free-trade zones are devoted to manufacturing activities?  
Answer 
Singapore's Free Trade Zones (FTZs) are intended to  facilitate transhipment and entrepot trading. 
There is no FTZ that is devoted or set aside for ma nufacturing activities.  Due to limited space and 
high rental cost in the FTZs, there are in practi ce minimal manufacturing activities in our FTZs.  
 
Question 12 
What types of incentives ar e there for companies locat ed in free-trade zones? 
 
Answer 
Singapore's Free Trade Zones (FTZs) are essentia lly designated areas in Singapore where the 
payment of duties and taxes are suspended when goods  are landed from over seas into the FTZ.  No 
duty or GST is payable on goods upon their arriva l in FTZs in Singapore, and no duty or GST is 
payable when these goods are exported overseas from FTZs.  Duty (where applicable) and GST is 
only payable when the goods lea ve the FTZ and enter into customs territory for local consumption. 
All traders, whether local or foreign, can benefit from our FTZs.   Singapore does not offer any incentive specific to  companies located within our FTZs.  However, 
these companies may also qualify for incentive schemes that are described in Box III.1 in Chapter III 
and Tables AIII.5 and AIII.6 in the Appendix of the Secretariat's report.   Page 44 (paragraph 74) 
 
Singapore's competition regime is largely uncha nged since 2008, although enforcement provisions 
have been strengthened and enforcement activity h as increased.  However, a number of areas are still 
exempt from competition rules.  
Question 13 
What types of areas are exempt from competition rules? 
 Answer 
Sectors, such as energy, media, and teleco mmunications, which have their own sector-specific 
competition frameworks, are excl uded from the Competition Act. 
 
Question 14 
Is there a draft law that seeks to change this situa tion and bring the legislati on into line with current 
market conditions?  
Answer 
A dialogue platform was created to encourage  active dialogue between the CCS and sectoral 
regulators to discuss cross-sectoral competition issues.  Members of this platform meet regularly to 
share information and experiences and learn from one another to ensure that sound consistent 
competition policies are applied thro ughout the Singapore economy. 
  WT/TPR/M/267/Add.1 
 Page 57 
 
 
  Page 45 (paragraph 77) 
 
The Act applies to all undertakings, i.e. all na tural or legal persons capable of commercial or 
economic activity, regardless of whether they are foreign-owned, Singapore-owned, or owned by the 
Government or its statutory boards.  However, th e Act does not apply to activities, agreements, and 
conduct of the Government, statutory bodies, or entities acting on their behalf.  Government-linked 
companies are covered by the Act, with the excep tion of those engaging in excluded activities or 
sectors.  These include energy, telecommunications and postal services, media, and airport services (Chapter IV(2)).  These sectors have been excl uded because Singapore has sectoral regulators with 
their own set of competition frameworks and regula tions.  Other activities, excluded under Paragraph 
6 of the Third Schedule to the Act, include the supply of piped water;  supply of wastewater 
management services;  supply of scheduled bus and rail services;  and maritime cargo terminal 
operations.  
Question 15 
Why does the Competition Act not apply to activities,  agreements, and conduct of the Government, 
statutory bodies or entities acting on their behalf , or Government-linked companies engaging in 
activities or sectors such as energy, telecommunications, postal services, media, and port services? 
 
Answer 
The intent of the competition law is to regulat e the conduct of market players and not government 
activities.   
Question 16 
What impact might this have on trade and free competition? 
 Answer 
The Competition Act seeks to prevent anti-competitive and cartel behaviours.  It covers any entity who 
is engaged in economic activity regardless of its legal status and the way it is financed.  
 The CCS is mindful that any regulator intervention in  the market may impose cost s.  Hence, it seeks to 
balance these costs against the benefits from effectiv e competition.  Therefore, instead of attempting 
to catch all forms of anti-competitive activities, CCS ' principal focus will be on those activities that 
have an appreciable adverse effect on competition in Singapore or do not yield net economic benefit. 
 Page 45 (paragraph 80) 
 The Government provides a merger and acquisition allowance (non-repayable grant) to encourage 
companies to use M&A as a strategy for growth and globalization.  Oligopolies are regulated through merger and anti-cartel policies.  Certain mergers are excluded or exempted from the competition law, 
including mergers with net economic efficiencies wh ere the merger parties can demonstrate that the 
merger may, despite the loss in competition, result in, inter alia , lower costs, greater innovation, and 
greater choice or quality;  and mergers on th e grounds of public interest considerations. 
 
Question 17 
Is there any type of prior control to prevent this form of grant that encourages companies to use M&A 
from giving rise to monopolistic or dominant market position practices? 
 
Answer 
The M&A allowance incentive is not a grant. It is  a tax allowance scheme introduced to encourage 
especially companies to consider M&A as a strategy  for growth and internationalisation.  The tax 
allowance is 5% of up to S$100 million of the valu e of the acquisition.  Th e tax allowance for all WT/TPR/M/267/Add.1 
Page 58  
 
  qualifying M&As in a year is cappe d at S$5 million, and is to be  spread in equal amounts over five 
years (i.e. not immediate deduction in the year of M&A).  The tax allowance has been designed to help sm all- and medium-sized enterprises (SMEs) in 
particular, with features such as the cap on the amount of tax allowance and the spreading of the 
allowance over 5 years.  This also means that th e effect of the tax allowance on monopolistic or 
dominant market practice is likely to be minimal. 
 Under s54 of the Competition Act, mergers that have resulted, or may be expected to result, in a 
substantial lessening of competition within any market in Singapore for goods or services are 
prohibited.  Recognizing that not all mergers (or an ticipated mergers) give ri se to competition issues, 
our competition authorities will assess whether th e merger (or anticipated merger) leads to a 
substantial lessening of competition before determ ining whether a merger is anti-competitive.   
 Page 61 (paragraph 16) 
 Singapore maintains legal distinctions between fo reign currency transactions conducted in the Asian 
dollar market and Singapore dollar transactions.  
Question 18 
Could Singapore please explain in more detail th e legal distinctions between foreign currency 
transactions conducted in the Asian dollar market and Singapore dollar transactions? 
 
Answer 
ACU and DBU are accounting conventions for booki ng transactions in the Asian Dollar Market and 
Singapore Dollar Market respectively.  MAS supervi ses both the ACU and DBU activities of banks in 
Singapore. 
 
Page 62 (paragraph 17) 
 
By end-2011, eight foreign banks operating in Singapore had been awarded qualifying full bank 
(QFB) privileges under their full service licences.  Full banks are granted the widest range of 
permissible banking activities, while wholesale a nd offshore banks cannot carry out Singapore dollar 
domestic retail operations.  Offshor e banks cannot offer interest-bearing accounts to residents who are 
not existing customers and may extend them credit facilities only up to S$500 million.  Except in 
retail banking, Singapore laws do not distinguish operationally between fore ign and domestic banks. 
 
Question 19 
Could Singapore please explain the differences between  the operations that can be carried out by 
domestic or foreign ba nks in retail banking? 
 
Answer 
A bank, whether domestic or foreign, is required to hold a Full Bank licence to accept retail deposits. 
The scope of permissible activities for all Full Ban ks is the same.  The distinction between domestic 
and foreign Full Banks is the number of places of  business a bank can have. Foreign Full banks can 
have only one place of business.  Full banks awar ded Qualifying Full Bank ("QFB") privileges can 
have up to 25 places of business.   Following the announcement of further refinemen ts to the QFB programme on 28 June 2012, 
significantly rooted QFBs can be considered for an additional 25 places of business (of which 10 may 
be branches), bringing the total to 50 (of which 35 can be branches), as part of an overall package 
negotiated with these QFBs' home countries whic h are free trade agreement (FTA) partners with 
Singapore.  
  WT/TPR/M/267/Add.1 
 Page 59 
 
 
  Page 69 (paragraph 39) 
 
In June 2009, SingTel was exempted from dominant licensee obligations for the provision of Terrestrial IPLC services and backhaul services.  Si ngTel will no longer be requi red to file tariffs, and 
will have more flexibility in packaging and bundlin g these services.  The exemption was granted for 
both services since the IDA determined that th e two service markets are competitive and that 
SingTel's market share had also fallen over th e years.  The IDA deemed that it was no longer 
necessary to impose ex ante dominant licensee oblig ations on SingTel to preserve fair and effective 
competition among the operators in these two markets.  Question 20 
To what extent does Singapore feel that the exem ption from dominant licensee obligations applied to 
SingTel contributed to SingTel holding 84 per cent of the fixed-line market and 46 per cent of the mobile phone market in December 2011 (as explained in paragraph 33)? 
Given the new market concentration, has Singapore considered lifting the SingTel exemption? 
 
Question 21 
Does Singapore have any plans to grant this same exemption to other providers of fixed-line or 
mobile telephone services in the future?  
Answer 
The concept of exemption will only apply if the licensee in question is a dominant licensee.  
 Although SingTel is a dominant licensee in the fixed  line telephony service, with 84% of market share, 
it is not exempted from dominant licensee obligations .  In the case of the mobile telephony service, 
SingTel is not designated as a dominant licensee.  Si ngTel accounts for 46% of the market share.  The 
mobile telephony market is competitive and has two other market participants. 
 [Same answer for 20, 21 and 22] 
 
Part II:   Questions regarding the Government Report 
 
Page 8 (paragraph 23)  
A dynamic and pro-competition environment keep s Singapore businesses competitive in a global 
market.  During the period under review, we followe d up with enforcement action to ensure that our 
competition and intellectual property frameworks tr anslate into real benefits for businesses and 
investors.  To support a conducive environment for business activities, the Singapore Government 
regularly engages businesses and other stakeholders through various consultation platforms, and takes 
into consideration a wide range of views as we review and improve our le gislative and regulatory 
policies.  
Question 22 
What type of enforcement action was taken to safeguard competitiveness and intellectual property? 
 
Answer 
IPR enforcement in Singapore is based on co -operation between the authorities and the rights-
holders, as well as ex-officio action.  The Po lice generally adopt a two-pronged approach to address 
intellectual property rights violations, namely (i) a police-led approach and (ii) a collaborative 
approach.  WT/TPR/M/267/Add.1 
Page 60  
 
  Police-Led Approach  
The police-led approach is based on police-led raid s against organized activities and blatant acts of 
IP piracy, example, at hot spots at popular touris t belts.   Cases of potential IPR infringement can  be 
brought to the Police by the IPR holders/owners, an onymous tips, or through referrals from other 
agencies.  The Police also proactively patrol an d monitor night markets, shopping malls and any 
areas previously known to sell pirated goods. 
 Collaborative Approach  
The collaborative approach is based on the poli ce and the industry combin ing resources to curb 
attempts at piracy at the retail level.  IPR own ers are able to take the lead in enforcing their own 
rights while the police assists by executing the search warrants, ensuring law and order during the 
raids, taking over custody of seized exhibits and facilitating th e inspection process of the case 
exhibits.  This arrangement allows the IPR own ers to set and control the pace and scope of the IPR 
enforcement action.  The IPR owners may take ci vil action to seek damages and injunctions against 
further infringements, or initiate criminal proceedi ngs acting on fiats issued by the Attorney General's 
Chambers, which is acting on behalf of the state.  
Co-operation between the police and intellectual  property right owners in Singapore through the 
collaborative approach has provided a synergized a pproach to solving the IP piracy problem more 
effectively and efficiently in Singapore.  
The IPR enforcement statistics for Year 2011 by the Police are as follows:- 
Year Copyright Raids Trade Mark Raidsa Total Raids Total Value Seized 
2011 35 197 232 S$1,973,549.0 
a Total raids include police-led raids and collaborative raids. 
Question 23 
What consultation platforms does the Government have with businesses? 
 
Answer 
The Government conducts public consultation exercis es to gather feedback from interested parties on 
any proposed amendment(s) to legislation/s ubsidiary legislation or on any proposed new 
legislation/subsidiary legislation.  IPOS also collaborates with trade / industry associations to 
organise the IP Consult Series where registered par ticipants have an opportunity to receive a one-on-
one consultation session with IP Professionals.   For more information on the IP Consult Series, please refer to IPOS' website at this address :  http://www.ipos.gov.sg/ProgrammesandEvents/ 
IPfortheGeneralPublic/IPConsultSeries.aspx. " 
 
 
HONG KONG, CHINA  
 
Part I: Questions regarding the Secretariat Report 
 III. TRADE POLICIES AND PRACTICES BY MEASURES 
 
Page 12 (para. 8);  Pages 30 - 31 (para. 27) 
 
Government Procurement 
 
It is noted that Singapore's most recently notifie d government procurement statistics are from 2008 
(GPA/102/Add.5).   WT/TPR/M/267/Add.1 
 Page 61 
 
 
  Question 1 
We would like to know how Singapore plans to pr ovide more updated notifi cation on government 
procurement statistics?  
Answer 
Singapore is in the process of verifying data for th e GPA statistical submi ssions of 2009 and 2010, 
and will provide the necessary subm issions when they are ready. 
 
IV. TRADE POLICIES BY SECTOR 
 
Pages 65 – 66 (para. 28) 
 Financial Services 
 
It is noted that the Monetary Authority of Singa pore (MAS) takes into account a number of factors 
when awarding a direct insurance licence.  Both dom estic-owned and foreign-ow ned insurers have the 
same minimum capital requirements.  
Question 2 
We are interested to know what factors are take n into account by the MAS when awarding a direct 
insurance licence.  What is the ratio of the foreign- owned insurers to the domestic ones in Singapore?   
 Answer 
The broad factors MAS takes into account when  awarding a direct insurance license are: 
 
a. Domestic and International Rankings 
 
The applicant's domestic and international rankings by, inter alia, factors such as premiums and 
assets.  
b. Past and Present Credit Ratings 
 
The applicant's credit ratings by international ra ting agencies including St andard and Poor's, A.M 
Best, Moody's and Fitch.  
c. Track Record, Financial S oundness and Reputation  
 
The track record, financial soundness and reputation of the applicant, having regard to the 
applicant's level of compliance with its home re gulations.  In assessing this criterion, MAS will 
consult the applicant's home supervisory authority on matters relating to the applicant.  MAS will 
also take into consideration the applicant's record  in areas of product innovation, the use of 
alternative distribution channels and its expertise in specialist and niche fields. 
 
d. Business Strategy and Plans 
 
The applicant should have a business st rategy, supported by detailed plans, that is well developed and 
reflect the risk profile of the business.  
e. Risk Management Systems 
 
The applicant should satisfy MAS that its risk  management systems and processes are adequate and 
appropriate for the size and complexity of the bus iness.  In considering the applicant's standard of 
risk management, MAS will have regard to the a pplicant's policies and procedures for managing WT/TPR/M/267/Add.1 
Page 62  
 
  risks, including its reinsurance arrangements, inte rnal control systems and information technology 
systems.  
f. Fitness and Propriety 
 
The applicant should satisfy MAS that:  
i. it is a fit and proper person to be licensed; ii. any director or principal officer as define d in section 31(11) of the Act, any actuary 
 as appointed in section 31 of the Act,  and any actuary as approved by MAS under 
 section 37 of the Act, are fit and proper persons to hold the office; 
iii. all of its substantial shareholders are fit and proper persons; iv. all persons having effective control as de fined under section 27 of the Act are fit and 
 proper persons;  and v. all persons having control as defined under section 28 of the Act are fit and proper 
 persons. 
 The admission criteria above are also available on our MAS website.  2. Ratio of the foreign-owned insurers to the domestic ones in Singapore: 
 
Around 90% of direct insurers and reinsurers in Si ngapore are majority foreign-owned while around 
10% are majority local-owned.  Page 69 (para. 40)  
Telecommunications Services 
 
The revised Telecom Competition Code was issued  in December 2010 and entered into force in 
January 2011.  The changes aim to safeguard consum ers' interest and further promote competition.  
Under the revised Code, the Infocomm Developm ent Authority (IDA) is allowed to apply a 
prohibition against abuse of dominant position to any licensees found to have significant market 
power even though they may not yet be cl assified by the IDA as dominant licensees. 
 
Question 3 
Please share with us the details of the revised Te lecom Competition Code 2010, including its scope 
and its changes.  Is there any mechanism for license es to lodge an appeal against the IDA's decision?  
 Answer 
Key amendments in the revised Competition Code (the "Code") which further safeguard consumers' 
interests include, first, a clause that prohibits  telecom licensees from "cross-terminating" a 
consumer's service agreement if the consumer brea ches the terms and conditions of another service 
agreement with an affiliated operator or if the cons umer is subscribed to a basic telephone service. 
This would mean that telecom operators cannot exert undue pressure on consumers to make payment 
of disputed charges by threatening to terminate services offered by an affiliated telecom operator, 
unless the services are offered under th e same service agreement.  Cons umers' right to enjoy the use 
of a basic telephone service will also be protected unless there is a breach of the agreement for the 
basic telephone service in itself. 
 
Second, licensees will no longer be allowed to automa tically charge consumers after a free trial of 
their service has ended unless they have obtained express agreement from the consumer.  This change 
helps to address consumer feedback about the provis ion and terms of free trial services being buried  WT/TPR/M/267/Add.1 
 Page 63 
 
 
  in the fine print of the service contract, which previously resulted in these consumers being 
automatically subscribed to, and charged for, services which they were unaware of.   Other amendments in the revised Code aim to fu rther promote competition.  One such amendment 
allows IDA to apply a prohibition against abuse of  dominant position against any licensee which is 
found to have significant market power and abused its dominant position even though they may not 
yet be classified by IDA as a "Dominant Licensee" .  This takes into consideration that licensees may 
acquire significant market power in certain tele com markets over time and will allow IDA to 
investigate and take action if such licensees' conduct restricts competition in a manner that amounts to an abuse of a dominant position.   This amendment brings the co mpetition provisions of the revised 
Code closer to Singapore's general competition law framework as enshrined in the Competition Act. 
Under section 69 of the Telecommunications Act, any licensee that is aggrieved by any decision or 
direction of IDA may, within 14 days of receiving the decision or direction, either request that IDA reconsiders its decision or direction or appeal to the Minister.  
Page 71 (para. 51)  
Maritime Transport 
 
Singapore's ports are managed under licence by PSA Corporation Limited (PSAC) and Jurong Port 
Private Limited.  PSAC manages four containe r terminals, which handle most of Singapore's 
container traffic.  PSAC has four joint ventures with  foreign shipping lines to operate dedicated berths 
in these terminals.    
Question 4 
What are the procedures to invite foreign shipping lines to participate in the joint ventures?  Are there 
any established selection criteria?  What is the per centage of share of these joint venture berths?  
Following the expansion of the Pasir Panjang Terminal , is there any plan to expand the joint ventures, 
both in the number of participating shipping lines and the number of berths? 
 
Answer 
PSAC is a corporatised entity, and decisions rela ting to joint ventures with foreign shipping lines are 
made based on PSAC's commercia l and operational considerations.  
 Page 75 (para. 67) 
 
Air Transport 
 We note that the US-based Aircraft Service Inte rnational Group (ASIG) was awarded the third 
ground-handling contract by Changi Airport Group in  June 2011.  Under this contract, ASIG will be 
able to provide a full range of passenger handling,  apron handling, and cargo handling services.     
 
Question 5 
Was the third ground-handling contract open for bot h domestic and foreign companies to apply?  
What were the selection criteria used by Changi Air port Group?  Is there any plan for Changi Airport 
Group to further liberalize the ground-handling services, for example awarding the fourth contact?  
Answer 
The invitation to tender for the third ground-handlin g licence was posted on the website of the Changi 
Airport Group and open to any interested party, lo cal or foreign-owned.  Changi Airport Group 
evaluated the submitted tenders based on the tr ack records and business, operation and financial 
plans of the applicants.  CAG is open to the appointment of more ground handling services 
contractors should there be sustainable demand. WT/TPR/M/267/Add.1 
Page 64  
 
   
INDIA 
 
Part I : Questions regarding the Government Report  
 Page 7 (para 17) 
Singapore is currently engaged in Trans-Pacific Pa rtnership (TPP) negotiati ons with APEC members 
Australia, Brunei, Chile, Malaysia, New Zealand, Peru, the United States and Viet Nam.  These 
countries collectively represent about 26% of glob al GDP and 17% of world trade.  Singapore 
envisions the TPP to be a pathway towards a Fr ee Trade Area of the Asia Pacific (FTAAP). 
 
Question 1  
Singapore may please explain whether any assessment has been undertaken of the likely impact of 
obligations under TPP on obliga tions under WTO agreements.  
 
Answer 
Singapore is of the view that our FTAs complement  our efforts at the multilateral trade level.  We 
have always ensured that the commitm ents undertaken in our bilateral FTAs are consistent with our 
WTO obligations.  We will maintain this principl e in Singapore's ongoing negotiations in the TPP. 
 
Page 8 (para 18)  
 
Singapore works with other ASEAN members to im plement regional commitments under the ASEAN 
Economic Community (AEC) Blueprint.  The AEC aims to achieve a single market and production 
base, with free flow of goods, services and invest ments by 2015.  There has been considerable 
progress in ASEAN in implementing the AEC Bluepr int.  As part of these commitments, Singapore 
has eliminated tariffs on all products since 2010.  For services and investment, Singapore completed 
its 8th package of liberalization measures unde r the ASEAN Framework Agreement on Services 
(AFAS) and signed the ASEAN Comprehensive Inv estment Agreement (ACIA) in 2011 and 2009 
respectively.   
Question 2  
Could Singapore provide detailed provisions of liberalization measures it has undertaken under AFAS 
and ACIA? Singapore may also please explain whet her any assessment has been undertaken of the 
likely impact of such measures on obligations under WTO agreements.  
Answer 
Singapore has an open investment regime with mi nimal restrictions on the five sectors of 
manufacturing; agriculture; fishery; forestry; and mining and quarrying, as well as the services 
incidental to these sectors which are covered by the ACIA.  As such, Singapore has a limited number 
of reservations under the ACIA and only in sensitiv e sectors.  Singapore's ACIA reservation list can 
be found on the ASEAN Secretariat website:  www.aseansec.org/20632.htm 
 
Under the AFAS, ASEAN Member States agreed to li beralise services accordi ng different packages as 
indicated in the AEC Blueprint.  Under the 8t h AFAS Package, ASEAN Member States have to make 
commitments for 80 sub-sectors acco rding to agreed thresholds.  In th is regard, Singapore has made 
commitments in sectors such as Professional S ervices, Computer and Related Services, Research and 
Development Services, Communications Services, Construction Services, Distribution Services, 
Education Services, Environmenta l Services, Healthcare Services and Transport Services.  As the 
schedules of commitments for ASEAN Member Stat es under the 8th AFAS package have yet to be 
finalised, we are not able to share this with WTO Members at this point.  However, ASEAN Member 
States' schedules of commitments up till the 7t h AFAS package can be found on the ASEAN 
Secretariat website:  www.aseansec.org/20071.htm   WT/TPR/M/267/Add.1 
 Page 65 
 
 
   
Singapore's view is that the liberalisation meas ures under the ACIA and the AFAS have no adverse 
impact on our obligations under WTO Agreements.  The AFAS and its different packages are in line 
with Article V: Economic Integration of the GATS in terms of (i) having substantial sectoral coverage, 
and (ii) providing for the absence or elimination of substantially all discrimination.  
 
Part II:  Questions regarding the Secretariat Report 
 
Page 57 (para-6 ) 
 Since the previous Review of Singapore, in 2007, th ere have been no changes to its commitments or 
its MFN exemptions.  Nonetheless, Singapore has o ffered to remove one of its MFN exemptions 
relating to financial services.  
Question 3  
Could Singapore provide details of the MFN exemptions removed? 
 
Answer 
Singapore has always been supportive of services liberaliza tion.  This is demonstrated in the extensive 
services commitments that we have made in our FTAs and the WTO/DDA.  In July 2008, Minister for 
Trade and Industry signalled that Singapore would be  willing to make improvements in our offer in 
the context of the DDA negotiations.  Some of th ese improvements include removal of MFN exemption 
relating to legal advisory services in any home country law, foreign law and/or international law, new 
commitments in road transport services and distribution services. 
 
Page 59 (para- 11) 
 
The MAS offers various incentives to financial ins titutions.  The main tax incentive is the Financial 
Sector Incentive (FSI), which offers concessionary tax rates of 10% or 5%  on income from qualifying 
activities that are important to Singapore's financial s ector growth.  Financial institutions (both foreign 
and national) may obtain these incentives if they meet  the qualifying criteria.  The MAS monitors the 
effectiveness of all incentives through a series of  post-implementation reviews, which are neither 
published nor publicly available. 
 
Question 4 
Could Singapore provide details of the qualifyi ng criteria for obtaining various tax incentives? 
 
Answer 
The qualifying criteria for each incen tive vary.  In general, recipients  have to meet certain economic 
commitments (e.g. employ specified number of pr ofessionals in Singapore) in order to enjoy the 
incentive benefits.  The post-implementation reviews are for internal evaluation of our incentives. 
Amongst other things, they measure the effectiv eness of our incentives based on key performance 
indicators which are set at the onset of the scheme. 
 Could Singapore provide post-implementation reviews for various incentives? 
 
We do not publish this information. 
 
Page 61 (para 15 )  
Towards the integration of capital markets, Mala ysia, Singapore and Thailand adopted the "ASEAN 
and Plus standards" in 2010;  this will facilita te cross-border offerings of securities among these WT/TPR/M/267/Add.1 
Page 66  
 
  countries. In the bond markets, plans are under way to formulate a set of "development bond 
indicators" to further deepen regional bond markets in the region.  
Question 5  
Singapore may also please explain whether any assess ment has been undertaken of the likely impact 
of "ASEAN and Plus Standards" on obligations under WTO agreements. 
 
Answer 
The ASEAN Standards comprise a checklist of prosp ectus disclosure items modelled after the IOSCO 
International Disclosure Standards for Cross- border Offerings and Initial Listings by Foreign 
Issuers, and IOSCO International Disclosure Standards for Cross-border Offerings and  Listings of 
Debt Securities by Foreign Issuers.  Malaysia,  Singapore and Thailand have adopted the ASEAN 
Standards in their respective regulatory requirements in respect of information that must be included 
in prospectuses intended to be used in making an of fering of plain debt or equity securities in two or 
more of the three jurisdictions.  In addition to th e disclosure items set out in the ASEAN Standards, 
each of the three jurisdictions also requires additio nal items (called the "Plus Standards") to be 
included in the prospectus that are specific to each  jurisdiction.  The ASEAN and Plus Standards is 
merely an effort to partially harmonize prospectus di sclosure requirements in ASEAN jurisdictions for 
the type of multi-jurisdiction offerings described above.   As such, Singapore is of the view that the "ASEAN and Plus Standards" does not impact the 
obligations under WTO agreements."  
Page 73 (para 59) 
 
The conditions and level of market access granted in  air transport services are primarily governed by 
Singapore's bilateral air services agreements, regional (ASEAN), and plurilateral agreements 
(Multilateral Agreement on the Liberalization of International Air Transportation - MALIAT). 
Singapore has extended its network of bilateral air services agreements from 90 at the time of its last TPR to 113 countries.  Over 40 of them provide  for open skies arrangements.  Open skies 
arrangements typically provide for multiple carrier s to operate unlimited 3rd, 4th and 5th freedom 
cargo and passenger services (in terms of both capacities and frequencies, using any aircraft type on 
an open route schedule). 
 
Question 6  
Does Singapore provide 6
th, 7th, 8th and 9th freedom to any country under its bilateral/regional/ 
plurilateral agreements?  If yes, ma y Singapore provide the details?  
 Answer 
Singapore has provided 6th, 7th, 8th and 9th f reedoms of the air under the Multilateral Agreement on 
the Liberalisation of International Air Transpor tation (MALIAT).  More information on the MALIAT 
is available at http://www.maliat.govt.nz.   
 Page 73 (para 60)  
 
In November 2010, ASEAN members concluded the ASEAN-China Air Transport Agreement.  
Question 7  
Could Singapore provide details of AS EAN-China Air Transport Agreement? 
 
Answer 
The ASEAN-China Air Transport Agreement allo ws designated carriers of ASEAN members to 
provide air services from any city with an internat ional airport in the territory of the designating  WT/TPR/M/267/Add.1 
 Page 67 
 
 
  State to any city with an international airport in  the territory of China and vice versa with 3rd and 4th 
freedom traffic rights.  Discussions are on-going to expand the Agreement to include 5th freedom 
traffic rights.  The Agreement can be view ed at:  http://www.aseansec.org/7365.htm.  
 
Page 34 (para 36) 
 
Singapore's guiding principles for standardization ar e alignment with international standards;  a 
performance-based approach;  and active participati on and support of government agencies and the 
private sector in the development of standards used in technical regulations.  It favours the direct use 
of internationally accepted standards wherever appropriate.   
 
Singapore has a small collection of national standard s, which are developed only for specific reasons, 
such as environmental conditions.  In developing these national standards, internationally accepted 
standards are used or referred to, wherever appropr iate, and deviations must  be justified in the 
national standard document.  Singapore Standards b ecome mandatory when referenced in legislation 
through Acts or in regulations through administrative control. 
 
Question 8 
The Singapore is requested to clarify the possible contradiction regarding the facts about its standard 
regime.  There is relatively high national standard in the case of TBT notifications.  However, it 
appears that it has a small collection of national standards, which are developed only for specific 
reasons, such as environmental conditions.  There is some evidence that Singapore maintains very 
high national standards in the case of TBT which was recorded to be as high as 72.4 percentages of 
total TBT notifications for the years 1995 to 2012.  (See Table below) 
 
Table:  Types of Standards Used  by Singapore:  Jan. 1995-Mar.2012 
Type/Short objective Notifications Count % Share to Total Notif. 
National  72.4 
Consumer Health and Safety  4.8 
Consumer Protection/Safety  9.5 
Energy Conservation and Environmental Protection  23.8 
Human Health and Environmental Protection   23.8 
Labelling  28.6 
Technical Regulations/Standards  9.5 
International  17.2 
Consumer Protection/Safety  40.0 
Harmonization with Interna tional Standards   20.0 
Labelling  40.0 
National/Regional   10.3 
Human Health and Environmental Protection  66.7 
Technical Regulations/Standards  33.3 
Total TBT Notifications   100.0 
Source:  CWS online database on SPS and TBT. 
Further, it took recourse to international standard  in only 17.2 percentages, while national/regional 
standard of Europe (EEC) was used in 10.3 pe rcentages of its TBT notifications.  Singapore is 
requested to clarify this contradiction.  Singapore may kindly clarify the exact status of its standards 
regime?  Answer 
The current WTO notification obligations focus on no tifications of draft te chnical regulations or 
conformity assessment procedures.  This notificati on does not extend to the preparation of standards.  WT/TPR/M/267/Add.1 
Page 68  
 
  Singapore's guiding principles for standardization include alignment with international standards 
and favours the direct use of internati onally accepted standards wherever appropriate. 
 Page 36 (para 44) 
Competent private sector bodies such as manufacturers, installers, suppliers and repairers of weighing 
and measuring instruments may apply to be designated by SPRING Singapore to handle the 
verification of weighing and measuring instruments for trade use (Weights and Measures Programme - Authorised Verifier Scheme).  To date, 22 author ized verifiers have been appointed and undertake 
third-party conformity assessment of weighing an d measuring instruments for trade use.  The 
Authorised Verifier Scheme has given business u sers of these instruments greater choice of service 
providers and reduced the turnaround time from th ree days to within a day, thereby reducing 
compliance costs.  
Question 9  
Singapore is requested to provide a detailed list of  the authorised verifiers (name and relevant 
functions) as stated in the document.  It is further requested to provide details  regarding, which of the 
individual verifiers have been certified for conduc ting which all functions. This would facilitate 
Indian exporters' to get in touch with the relevant ve rifiers. India would also like to know if there are 
any third party verifiers in the list of verifiers of SPRING.  
 
Answer 
Competent private sector bodies such as m anufacturers, installers, suppliers and repairers of 
weighing and measuring instruments may apply to be designated by SPRING Singapore to handle the verification of  weighing and measuring instruments for trade use (Weights and Measures Programme 
- Authorised Verifier Scheme).  To date, 24 auth orized verifiers have been appointed and undertake 
third-party conformity assessment of weighing and  measuring instruments for trade use.  The 
Authorised Verifier Scheme has given business user s of these instruments greater choice of service 
providers and has reduced the turnaround time from  three days to within a day, thereby cutting 
compliance costs.  
 
Page43 (para 73, Box III.1) 
Singapore has launched a number of incentive schemes since 2008, in the form of fiscal incentives 
and grants.  
 
Question 10  
Could Singapore provide details of the recipien ts under the various new incentive schemes launched 
by it from 2008-2012 (as listed in Box III.1) and th e major sectors that have benefitted from the same? 
 
Answer 
Since 2008, a few services industry-specific incentives and broad-based schemes have been 
introduced to promote substanti ve and desired economic activities. 
 The new industry-specific incentives were aimed at th e maritime (eg. the Mar itime Sector Incentive) 
and financial sector (e.g. incentive to promote insur ance and re-insurance broking activities).  They 
are awarded to applicants that are able to satisfy  the incentive conditions, such as the meeting of 
economic commitments.   The broad-based schemes (e.g. the Productivity and Innovation Credit Scheme) are intended to 
encourage higher value-added activiti es and productivity growth.  Com panies from a wide variety of 
sectors have benefitted from these broad-based schemes.   These incentives generally come with  a sunset clause, meaning that  the schemes are reviewed for 
relevance and effectiveness on a regular basis.  WT/TPR/M/267/Add.1 
 Page 69 
 
 
   
Page 22 (Section III para 2) 
It is mentioned that an import permit is required for each import consignment, except for goods that 
remain in free-trade zones (FTZs) fo r transhipment to another country. 
 Question 11  
While appreciating the fact that such permits require minimal time, India seeks a clarification as to 
why such permits are required for import. 
Answer 
In Singapore, all imports and exports are required  to take up a customs declaration for purposes 
related to control, collection of GST and du ties as well as for statistical purposes.  
 Page 22 (Section III para 4)  
It is mentioned that an important trade facilitation initiative (in partnership with the private sector) is 
TradeXchange, an online platform that offers a variety of business-to-government and business-to-
business services designed to facilitate the efficient exchange of documents and information through 
industry-accepted standardized formats.  
Question 12  
India will greatly appreciate more information on this  online platform, including the charges that need 
to be paid to use this platform. 
 
Answer 
As the TradeXchange platform is a public-priva te partnership, CrimsonLogic (a private sector 
company) has been appointed by the Singapore Go vernment to develop, maintain and drive its 
adoption.  Hence, the charges for using th e Value Added Services (VAS) are commercial 
arrangements.  The charges are made available to traders upon enquiry to CrimsonLogic or the VAS 
providers. More information about TradeXchange, in cluding the various services it provides, can be 
found on this website:  https://www.trad exchange.gov.sg/tradexchange/default.portal 
 
Page 23 (Section III para 5) 
 It is informed that Singapore runs the Secure Trade Partnership (STP) programme since 2007 under 
which companies commit to adopt enhanced security m easures in their trading operations as set out in 
Singapore Customs' STP and STP-Plus Guidelines.  Th e advantage to companies is that their cargos 
are considered to be low-risk, and are less prone  to customs inspections, and hence there should be 
time-saving benefits at the border. 
 
Question 13  
India requests Singapore to share the details regard ing the number of operators  under this Scheme. As 
Singapore's border clearance systems ar e already very efficient, is th is Scheme still attractive to the 
trade operators? 
 
Answer 
As at March 2012, there were 29 STP, and 47 STP-Pl us certified companies. For the latest figures, 
please refer to the following webpage:  http://www.customs.gov.sg/leftNav/trad/ sup/Our+Trusted+Partners.htm.  
 
For the benefits that companies certified under the STP programme can enjoy, please refer to the 
following webpage:  http://www.customs.gov.sg/leftN av/trad/sup/Benefits.htm.  
 WT/TPR/M/267/Add.1 
Page 70  
 
  In addition, depending on negotiation outcomes w ith other Customs administrations, STP-Plus 
companies can enjoy benefits under Mutual Recogni tion Arrangements such as being recognized as a 
low-risk company and enjoying a high level of facilita tion at clearance in the countries that Singapore 
has signed such Arrangements with.  Please refer  to the following webpage for more details: 
http://www.customs.gov.sg/leftNav/trad/sup/Mutual+Recognition.htm. 
 
Page 24-25 (Section III para 8) 
 
It is mentioned that since January 2011, importers  have been able to apply for a binding advance 
customs valuation ruling. Further, as mentioned in Para 11 of the Secretariat Report, Singapore 
applies customs duty only on 6 tariff lin es which are specific rates of duty. 
 
Question 14  
India will appreciate a clarification regarding the ex tent of usefulness of this facilitation measure for 
its importers. 
 
Answer 
In Singapore, all goods imported or manufactured locally are subject to Goods and Service Tax 
(GST), which is currently at a rate of 7%.  The GST on imports is based on the c.i.f. value of the 
imports and any other charges, plus  the import duty (if levied).  Hence, importers would find the 
provision of binding advance customs valuation rulings useful to pay the correct amount of GST 
and/or duty  
Page 28-29 (Section III para 20) 
 
It is mentioned that rice is subject to non- automatic import licensing under a stockpile scheme 
maintained for food security and price stability purposes. 
 
Question 15  
India requests Singapore to clarify as to under what provisions of GATT/WTO, this licensing 
requirement is maintained.  Answer 
Licensed importers of rice are required  to maintain a stipulated level of stockpile rice in addition to 
their trading stocks, which is meant for serving th e domestic needs of the market.  In the event of 
escalating prices as a result of shortages in ri ce, the Singapore Government can allow importers to 
release their stockpile ri ce to increase supply to the market, th ereby maintaining a certain level of 
price stability. 
 Being a free market economy and a non-producing country of rice, there are no quantitative restrictions with respects to the maximum amount of rice in tonnes that can be imported into Singapore.  Imports are driven mainly by market demand.  
 
Page 50 (Section III para 97)  
It is stated that Patent and trade mark filings by local entities, one of the indicators for innovation, 
have increased by 30% and 7% respectively, since 2008.  Question 16  
Singapore may kindly provide data on what percentage of patents being filed with the Patent Office is 
by foreign applicants and what percentage of patent granted is to foreign entity. 
  WT/TPR/M/267/Add.1 
 Page 71 
 
 
  Answer 
Detailed statistical information is available on th e "IP Resources" section of IPOS' corporate website 
at  this address :  http://www.ipos.gov.sg   
 
Page 50 (Section III para 100) 
 It is stated that Singapore has not implemented the option of permitting the use of the Paragraph 6 
System as an exporter. 
 
Question 17  
Singapore is requested to state whether it has any intention of exercising the option of becoming an 
exporter under paragraph 6 system.  
Answer 
Singapore has no present intention of exercising the option of becoming an exporter under the 
Paragraph 6 System.  
Page 53 (Section III para 107) 
 
Singapore has participated in the negotiation of  the Anti-Counterfeiting Trade Agreement (ACTA), 
signed on 1 October 2011. 
 
Question 18  
Singapore is requested to explain what safeguards it has in place to prevent imposition of restrictions 
on goods in transit since its local laws and its obligation under ACTA may oblige its enforcement 
agency to take ex-officio action against suspected infringing goods even though they may be in transit 
and may not infringe in IPRs either in th e country of origin or of destination. 
 
Answer 
Singapore does not currently provide for ex-officio  border enforcement action for goods in-transit 
(that is, those which are not imported into or exported out of Singapore).  ACTA does not oblige 
Singapore to put in place any such obligation. 
 
Page3 ( para 9) 
 
Question 19 
As a result of the fallout of the global financial crisis, the Government of Singapore is revising its 
Employment Pass Framework to reduce the size of the foreign workforce9.  However, under the 
GATS (Article XVI on Market Access), members are ob liged to not maintain numerical restrictions / 
quotas unless specified in its schedule of commitment s - in its GATS commitments, Singapore has not 
inscribed any such numerical quota.  In view of the above, the Government of Singapore is requested 
to explain whether the said measure for managing th e size of the foreign workforce by keeping the 
foreign share of the workforce at about "one-third" is GATS consistent? 
 
Answer 
Singapore is a small country which cannot sustai n an indefinite increase in foreign manpower.  
However, no numerical quota has been set on the number of foreign workers admitted.  Instead, the 
government will seek to calibrate its policies to raise the quality criteria on the entry of foreign 
                                                      
9 It is stated in the Secretariat Report that “Singapo re is also to reduce its demand for foreign workers, 
inter alia, in manufacturing (from 65% to 60%), and in services (from 50% to 45%).  These ratios will apply as 
from 1 July 2012 for new workers, and as from 1 July 2014 for existing workers”. WT/TPR/M/267/Add.1 
Page 72  
 
  workers into Singapore.  There a re no numerical restrictions on Intra-Corporate Transferees for 
which Singapore has committed under GATS. 
 
Page2 ( para 5-6) 
 
Question 20 
It is mentioned in the Secretariat Report that, am ongst other things, openness to international trade 
and labour market flexibility provided important buffe rs to adjust rapidly from the effects of the 2008 
global downturn.  If this is indeed the case, then why is the Government of Singapore now trying to 
moderate the influx of foreign workers, especially when the domestic unemployment rate has declined 
to a low of 2% in 2011 as against 3% in 2009 (as mentioned in the Secretariat Report)?   
 
Answer 
Our limited land and infrastruc ture do not allow us to have un restrained growth of foreign 
manpower.   
 
Page 62 ( para 17) 
 
Question 21 
It is stated in the Secretariat Report that by e nd-2011, eight foreign banks operating in Singapore had 
been awarded qualifying full bank (QFB) privileges under their full service licences. In this regard, 
two clarifications are requested from the Government of Singapore: 
 
 Firstly, it is understood that the Monetary Authority of Singapore (MAS) awards the QFB 
license only after exercising due diligence and on award of the QFB license (which is a license to offer similar range of financial services), these financial service suppliers become "like" service suppliers;  then, how can th e MAS impose varying prudential requirements 
(such as varying Asset Maintenance Ratio) for QFBs from different countries; isn't having 
different AMR requirements for QFBs of diffe rent countries (which are "like" service 
suppliers), a violation of the GATS MFN (Mos t –Favoured Nation) Treatment obligation?  
 
 Secondly, it is stated in the Secretariat Report that a QFB may, with prior approval of the 
MAS, enter into an agreement with a local  bank for access to its ATM network for the 
purpose of permitting a QFB cardholder to obtain cash advances from their credit or charge 
card account.  The Government of Singapore is requested to inform on what grounds such an 
approval is normally accorded by the MAS and whether such an approval is accorded only as 
part of FTA negotiations?  The Government of Si ngapore is also requested to inform that out 
of the eight foreign banks operating in Singa pore with QFB privileges, which QFBs have 
been given an approval to enter into an agreement with a local bank for access to its ATM 
network? 
 
Answer 
Under GATS, MAS is not prevented from taking measures for prudential reasons. Such measures 
would include imposing AMR requirements on banks, which are calibrated according to bank-specific 
risk profiles.  
 Such prudential measures are applied in a non-discri minatory way taking into account bank-specific 
risk profiles and financial soundness. .   Applications by QFBs to negotiate with the lo cal banks for access to th eir ATM network for the 
purpose of allowing a credit or charge card holder to obtain cash advances from a local bank ATM, 
is granted as a matter of course, subject to such conditions as the Authority may impose.   WT/TPR/M/267/Add.1 
 Page 73 
 
 
   
The outcome of the negotiation is a commercial  decision between the local banks and the QFB 
involved.  To date, no QFBs have approached MAS for approval. 
 
Page 1 (para 3)  
 
Question 22 
It is mentioned in the Secretariat Report that Singapor e's exchange rate system is free of restrictions 
on payments and transfers for current internationa l transactions.  The Government of Singapore is 
requested to inform about its policy for capital transactions.  Answer 
Under MAS Notice No. 757, banks may lend in  Singapore dollars to non-resident financial 
institutions for any purpose in Singapore or elsewhe re as long as the aggregate credit facilities do not 
exceed S$5 million an entity.  For larger amounts, the following conditions apply:  (1) If the proceeds 
in Singapore dollars are to be used outside Singa pore, banks must ensure that they are swapped or 
converted into foreign currency on drawdown.  (2 ) Banks may extend temporary overdrafts in any 
amount to vostro accounts of non-resident financ ial institutions for the purpose of preventing 
settlement failure.  However, banks must make a re asonable effort to ensure that the overdrafts are 
covered within two business days.  (3) Banks must not extend credit  facilities in Singapore dollars to 
non-resident financial institutions if there is reason to  believe that the proceeds will be used for local 
currency speculation. Banks must report monthly to the MAS their aggregate outstanding lending in 
Singapore dollars to non-resident financial institutions.   This requirement does not apply to lending in 
Singapore dollars to individuals and nonfinancial ins titutions (including corporate treasury centres).  
 
Part III:  Other Questions 
  Question 23 
The ASEAN Economic Community (AEC) aims to ach ieve a single market with free flow of goods, 
services and investments by 2015.  An important i ngredient of the same would be greater labour 
mobility.  However, even in its 7th Package of liberalisation (Singapore's 8th Package of liberalization is not available in public domain), under mode 4, Singapore has taken commitments only in the 
category of Intra-corporate transferees (ICTs).  Give n that AEC aims to achieve a single market by 
2015, what is Singapore's roadmap for taking commitme nts in other important mode 4 categories such 
as Business Visitors, Contractual Service Supplie rs, Independent Professionals, Installers and 
Servicers, etc. which is important to achieve a single market?  Answer 
All ASEAN Member States, including Singapore are guided by the AEC 2015 Blueprint in realising the goals of the AEC 2015.  For free flow of sk illed labour, ASEAN Member States have committed to 
the following actions:  (i) facilitate the iss uance of visas and employment passes for ASEAN 
professionals and skilled labour who are engaged in cross-border trade and investment-related activities;  (ii) enhance cooperation among ASEAN Un iversity Network members to increase mobility 
for both students and staff within the region;  (i ii) develop core competencies and qualifications for 
job/occupational and trainers skills required in th e priority services sectors by 2009, and in other 
services sectors from 2010 to 2015;  and (iv) st rengthen the research capabilities of each ASEAN 
Member Country in terms of promoting skills, job placements, and developing labour market 
information networks among ASEAN Member Countri es.  In addition to these actions under the AEC 
2015 Blueprint, Singapore and other ASEAN Member States have started  negotiations for 
commitments on the Movement of Natural Persons under the AFAS. 
 WT/TPR/M/267/Add.1 
Page 74  
 
  Question 24 
The Government of Singapore is requested to info rm about Mutual Recognition Agreements (MRA) it 
has concluded in any of the service sectors pursuant to its bilateral FTAs.  
Answer 
Singapore is in the process of negotiatin g several MRAs under our bilateral FTAs. 
 
 
EU 
 
Report by the WTO Secretariat  
 III. TRADE POLICIES AND PRACTICES BY MEASURE (1) MEASURES DIRECTLY AFFECTING IMPORTS (ii) Customs valuation and rules of origin 
 
The WTO Secretariat's report, page 25, para. 9  
In paragraph 9 of the Secretariat's report, it is st ated that Singapore does not apply any "specific MFN 
rules of origin".  However, reference is made to "country of origin" in paragraphs 48, 50, 51 and 54. 
 Question 1 
Can Singapore explain how the country of origin is determined in those cases? 
 
Answer 
The "country of origin" refers to the country where the final food product is produced. 
 
(iv) Other charges affecting imports (b) Excise duty  The WTO Secretariat's report, page 28, para. 17  
The Secretariat's report states that "Customs collects excise duties on imports of alcohol products, 
tobacco, petroleum products  /…/".  
Question 2 
Could Singapore clarify whether these excise duties are levied only on imported goods?  
 Answer 
Excise duties are levied on goods whether manuf actured in Singapore or elsewhere.  
 (x) Sanitary and phytosanitary measures (SPS)  
Labelling 
 The WTO Secretariat's report, page 39, para. 54 
 
According to the Secretariat's report, imported f ood products must carry a label including the country 
of origin.  
 
Question 3 
Can Singapore confirm that the indication of a custom s union, such as "European Union" or "EU" is 
accepted for this purpose? If not, why not?  WT/TPR/M/267/Add.1 
 Page 75 
 
 
   
Answer 
In general, declaration of country of origin shoul d clearly indicate a specific country, so as to 
facilitate food tracing and recall during a crisis.  Approv al of food import, especially meat is based on 
assessment animal health (including animal disease status) and food safety system of individual EU 
member state. 
 Singapore may accept declaration of country of origin  as "EU" if the products are composite foods or 
foods made up of ingredients sourced from multiple EU countries.  However, in case of a food recall, 
such non-specific labelling could cause unnecessary delays or restrictions to tr ade in products from 
the EU. 
 IV. TRADE POLICIES BY SECTOR (2) SERVICES (v) Professional services 
 
The WTO Secretariat's report, pages 76-80 
 
The Secretariat's report describes professional services sector.   
Question 4 
How does Singapore envisage further liberalisation of legal services? 
 
Answer 
There are generally no restrictions on the practice of international law in Singapore, apart from the 
requirement that foreign law firms and lawyers must  be registered with the Attorney-General. 
Singapore has in place a liberal regime fo r the practice of international law.  
 In relation to the practice of Singapore law, we have a calibrated approach to the liberalisation of our legal services sector.  The extent to which a foreign law firm may practise Singapore law depends 
on the licence accorded.  Th e licence categories are summarized as follows: -  
 
Licensed Foreign Law Practice (FLP): A licensed FLP may offer the full range of foreign law and 
international law related legal servi ces.  It may not practise Singapore Law, except in the context of 
international commercial arbitration through  Singapore-qualified Lawyers or Foreign Lawyers who 
have obtained a Foreign Practitioner Certificate (FPC).   
Qualifying Foreign Law Practice (QFLP) : FLPs accorded a QFLP licence may offer the full range of 
foreign-law-related legal services, and may practise Singapore law in permitted areas of legal 
practice (essentially commercial areas of law)  through Singapore-qualified Lawyers, or Foreign 
Lawyers who have obtained a FPC.  QFLPs are subject to certain rules and licence conditions.    Joint Law Venture (JLV): A JLV is a joint ventu re between an FLP with an SLP, which may be 
constituted as a partnership or company.  The JLV may practise Singapore law in the same permitted 
areas of legal practice as QFLPs through employ ing their own Singapore-qualified Lawyers, or 
Foreign Lawyers who have obtained a FPC.  A JLV is subject to certain rules and licence conditions.   WT/TPR/M/267/Add.1 
Page 76  
 
  JAPAN 
 
The Report by Singapore (WT/TPR/G/267)  IV. MAINTAINING AN OPEN TRADE POLICY 
(3) IMPROVING SINGAPORE'S TRADE AND BUSINESS ENVIRONMENT 
 Question 1 Page 10, Paragraph 30  
Article 17, par. 2 of the ACTA states that "[a] Pa rty may provide for such applications to apply to 
multiple shipments". Does Singapore have any regula tion corresponding to the said provision? If not, 
does Singapore have any plan to introduce such regulation?  
Answer 
Singapore does not have regulation corresponding to th is provision, and presen tly has no plans to 
introduce such regulation.  Report by the Secretariat (WT/TPR/S/267)  IV. TRADE POLICIES BY SECTOR 
(2) SERVICES 
(iii) Telecommunications and postal services  Question 2 Page 69, Paragraph 41 
 According to the report written by the Secretariat,  the partial amendment of the Telecommunications 
Act in 2012 provided powers for the IDA to issue writte n orders to building owne rs and developers to 
ensure their compliance with code practices on access  to a space and facilities for the installation of 
telecommunication systems.  
Japan would like to know if the rules on access to "ri ghts of way" are included in the code practices. If 
so, does it mean that non-discriminatory access to "ri ghts of way" by any telecommunications carriers 
is ensured?  If there are other relevant rules or re gulations on the access to "rights of way" other than 
such code practices, Japan would lik e to know the detailed information. 
 
Answer 
Only rules on access to space and facilities within build ings are covered in a code of practice, namely 
the Code of Practice for Info-communicati on Facilities within Buildings ("COPIF").  
 Question 3 Page 69, Paragraph 42 
 According to a report written by the Secretariat, the IDA completed its second triennial review of 
SingTel's Reference Interconnection Offer in 2012 a nd achieved the full liberalization of access to 
SingTel's submarine cable landing stations whic h used to be allowed only to licensees with 
Indefeasible Rights of Use or long-term capacity. 
 
Japan recognizes that Singapore has already ensure d reasonable and non-discriminatory access to the 
submarine cable landing stations in a provision of the existing FTA, which came into force before 
2012.  Japan would like to know how Singapore has im plemented the commitment with the right of 
way before the second triennial review.  WT/TPR/M/267/Add.1 
 Page 77 
 
 
   
Answer 
Access to submarine cable landing stations under SingTel's Reference Interconnection Offer are made 
available pursuant to the Telecom Competition Code 2010 since 2010 and, prior to that, under the Telecom Competition Code 2005 and Telecom Competition Code 2000.  
 
Question 4 Page 69, Paragraph 43 
 
Japan would like to know about the situation of th e relevant rules or regulations on the fixed line 
number portability system in Singapore. 
 
Answer 
The fixed-line operators are able to retain its exi sting fixed number portability solution based on 
Query-on Release method.  While fixed-line operators are not allowed to impose a monthly recurring 
retail charges, the recipient fixed -line operator is able to impose a one-time admin charge for fixed 
number portability.  In terms of porting timeframe, the fixed-line operators are expected to complete 
such porting in about a week.  (iv) Transport 
 
Question5 Page 72, Paragraph 54 
 
Please inform us of the following points of "MSI-AIS": i) Requirements to be approved as an "MSI-AIS" company 
 
Answer 
The applicant must be an international shipping company with an established worldwide network, a 
strong track record, demonstrable business plan, and a commitment to expand its shipping operations 
in Singapore . 
 
ii) Types of income approved as a "qualifying income" which is tax exempt 
 
Answer 
"Qualifying income" refers to inco me derived from the operation of  vessels plying in international  
waters.   
 
iii) Types of ships approved as a target of tax ex emption (ex: Only limited to ships owned or 
bareboat-chartered by an "MSI-AIS" company)  
Answer 
The vessels may either be owned or c hartered in by the MSI-AIS company. 
 
iv) Possibility of further extension when "MS I-AIS" has applied to the company for tax 
exemption after the 30 year period. 
 
Answer 
MPA currently offers this incenti ve for a period of 10 years for each recipient and it may be renewed 
for up to 30 years.  We will continue to review  the scheme for relevance and effectiveness on a 
regular basis.   
 WT/TPR/M/267/Add.1 
Page 78  
 
  Please inform us of the following points of "MSI-SSS": 
i) Requirements to be approved as an "MSI-SSS" company 
 
Answer 
The applicant must have a strong track record, demonstrable business plan, and a commitment to 
expand its ancillary shipping activities in Singapore. 
 
ii) Types of income approved as "qualifying  incremental income" which is applied a 
concessionary tax rate 
 
Answer 
This relates to incremental income derived from th e provision of qualifying approved shipping-related 
support services, i.e. ship broking, FFA trading, sh ip management, ship agency, freight forwarding 
and logistics services, and corporate services rendered to qualifying approved related parties who are carrying on the business of shipping-related activities. 
 
iii) Possibility of further tax reduction after the 5 year period and its maximum extension period. 
 
Answer 
MPA currently offers this  incentive up to 5 years for each recipi ent. We will continue to review the 
scheme for relevance and effecti veness on a regular basis.   
 
Please inform us of the following points of "MSI-ML":   i) Requirements to be approved as an "MSI-M L" ship/container investment vehicle and 
manager  Answer 
The applicant must have a strong track record, demonstrable business plan, and a commitment to 
expand shipping and container financing operations in Singapore . 
 ii) Types of income approved as a target of tax reduction 
 
Answer 
For the approved ship/container invest ment vehicle, this relates to th e ship/container leasing income 
derived; for the approved manager, this relates to the management income derived for managing the 
approved ship/container investment vehicle.  
 
iii) Types of ships/container investment vehicl es which can benefit from each (a) 0% (b) 5% (c) 
10% tax rate  
Answer 
Ship/container leasing companies, funds, business trusts and partnerships may apply for the award. 
 
iv) Differences in tax reduction between "ships /container investment vehicles" and "approved 
managers"  (Is "MSI-ML" a system based on tax reduc tions to "ships/containers", or is it based on 
"managers"?)  Answer 
For ship/container investment veh icles, the tax incentive rates can be 0%, 5% or 10%.  For 
ship/container investment managers, the tax incentive rate is 10%.  
 
v) Possibility of further tax reduction after the 5 year period and its maximum extension period.  WT/TPR/M/267/Add.1 
 Page 79 
 
 
   
Answer 
MPA currently offers this  incentive up to 5 years for each recipi ent. We will continue to review the 
scheme for relevance and effec tiveness on a regular basis. 
 
(v) Professional services  
Question 6 
Pages 77-79, Paragraphs 72-77  
1. The Secretariat's report notes a new legal syst em introduced in recent years and the form of 
law practices.  Japan would like to know about the procedures for foreign lawyers to obtain a license 
to provide legal services as a foreign lawyer (FL), including a "Foreign Practitioner Certificate", in Singapore regarding the points mentioned below:   
(1) Specific requirements for an applicant if any (ex. Having a certain number of years of 
 practicing experience in the jurisdicti on where he/she was qualified as a lawyer) 
(2) List of documents an applicant is required to submit for the screening 
(3) Approximate time length for the screening (from the day of application until when he/she can 
 practice law in Singapore)  
2. Since there is a limit to the number of QFLP to be issued, does Singapore plan to make it 
possible for all those who meet the qualification criteria to receive QFLP rather than imposing a 
quantity limit?  3. Since it is impossible for non-Singaporean law firms to provide legal services other than in 
international commercial arbitration, does Singapore pl an to expand the areas of legal service that can 
be provided by non-Singaporean firms?  
Answer 
1. Foreign-qualified lawyers will have to register with the Attorney General if they wish to 
practise foreign law in Singapore.  Should they wish  to practise in the permitted areas of Singapore 
law, they will need to apply to the Attorney Ge neral for a Foreign Practitioner Certificate (FPC), 
which is contingent on passing the Foreign Pr actitioner Examination (FPE).  The permitted areas 
that FPC holders can practise in would include areas such as banking and finance, mergers and 
acquisitions and intellectual property law.   
Foreign lawyers must first be eligible to register to sit for the FPE as set out in Rule 4 of the Legal 
Profession (Foreign Practitioner Examinations) Rul es 2011.  The key eligibility requirements are: 
 
 A prospective candidate needs to be a foreign lawyer within the meaning of the Legal 
Profession Act.  A "foreign lawyer" means an i ndividual who is duly authorised or registered 
to practise law in a state or territory other than Singapore by a foreign authority having the 
function conferred by law of authorising or regist ering persons to practise law in that state or 
territory.  
 A prospective candidate must have, after becoming a foreign lawyer, been engaged in 
relevant legal practice or work, in Singapore or elsewhere in one or more of the permitted 
areas of legal practice in any foreign law, fo r at least 3 years in the 5 years immediately 
preceding the date on which the application is made.  "Relevant legal practice or work" 
means (a) active practice as —(i) a legal practitioner, by whatever name called, in any 
jurisdiction other than Singapore;  or (ii) a foreign lawyer in Singapore;  or (b) work of a WT/TPR/M/267/Add.1 
Page 80  
 
  legal nature which is performed as a legal c ounsel in any corporation or other entity the 
equity securities of which are listed on the o fficial list of a securities exchange in Singapore 
or elsewhere.  
 A prospective candidate must be  practising in Singapore as a foreign lawyer in a Joint Law 
Venture, Qualifying Foreign Law Practice, li censed foreign law practice or Singapore law 
practice, or has received a job offer to practi se in Singapore as a foreign lawyer in a Joint 
Law Venture, Qualifying Foreign Law Practice,  licensed foreign law practice or Singapore 
law practice.  It is acceptable if the job off er is contingent on the prospective candidate 
passing the FPE.  
 An application for the FPC will require approx imately a month to process, subject to 
complete documentation being submitted and assessed  to be in order.  Foreign lawyers keen 
to apply to practise Singapore law in a Joint Law Venture, Qualifying Foreign Law Practice, 
Licensed Foreign Law Practice or Singapore Law Practice under section 130I of the Legal Profession Act (Cap. 161) will need to pr ovide the relevant supporting documents and 
appropriate application fees to th e Attorney-General's Chambers.  
 
The documentation to be submitted (Form F) includes: 
 Degrees, diplomas, certificates awarde d and any other academic achievements 
 A copy of the Foreign Practitioner Certificate i ssued by the Singapore Institute of Legal 
Education or any exemption letter from th e Minister of Law granting the exemption 
 Certificate of Good Standing 
 Certificate of Good Character 
 Signed Declaration by Applicant 
 Signed Declaration and Undertakings by Joint Law Venture, Qualifying Foreign Law 
Practice, Licensed Foreign Law Practice or Singapore Law Practice in which the applicant is 
to be employed.  
 
2. There are generally no restrictions on the pr actice of international law in Singapore, apart 
from the requirement that foreign law firms and lawyers must be registe red with the Attorney-
General. Singapore has in place a liberal regim e for the practice of international law.  
 In relation to the practice of Singapore law, we have a calibrated approach to the liberalisation of 
our legal services sector.  The extent to which a foreign law firm may practise Singapore law depends 
on the licence accorded.  Th e licence categories are summarized as follows: -  
 Licensed Foreign Law Practice (FLP):  A licensed FLP may offer the full range of foreign law and 
international law related legal servi ces.  It may not practise Singapore Law, except in the context of 
international commercial arbitration through  Singapore-qualified Lawyers or Foreign Lawyers who 
have obtained a Foreign Practitioner Certificate (FPC).  
 Qualifying Foreign Law Practice (QFLP):  FLPs ac corded a QFLP licence may offer the full range 
of foreign-law-related legal services, and may pr actise Singapore law in permitted areas of legal 
practice (essentially commercial areas of law)  through Singapore-qualified Lawyers, or Foreign 
Lawyers who have obtained a FPC.  QFLPs are subject to certain rules and licence conditions.   
 Joint Law Venture (JLV): A JLV is a joint ventu re between an FLP with an SLP, which may be 
constituted as a partnership or company.  The JLV may practise Singapore law in the same permitted 
areas of legal practice as QFLPs through employ ing their own Singapore-qualified Lawyers, or 
Foreign Lawyers who have obtained a FPC.  A JLV is subject to certain rules and licence conditions. 
 3. The number of QFLP licenses issued will depe nd on the quality of the applications received.  WT/TPR/M/267/Add.1 
 Page 81 
 
 
   
Question 7 Page 78, Paragraph 76  
The Secretariat's report notes that in 2011 there we re 1,037 foreign lawyers practicing in Singapore. 
Japan would like to know the breakdown in terms of nationality and/or jurisdiction in which they are 
qualified as a lawyer.  
Answer 
Singapore does not collate th e requested information. 
 
 CHINA 
 Questions regarding the Secretariat Report 
 
II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
 
Page 12 (para 8) 
 
Singapore has maintained a solid record of making no tifications to the WTO (Table AII.2).  However, 
notifications are outstanding in the areas of imports and government procurement.  In addition, it has 
not notified, over the review period, any new or changes to existing laws, regulations or 
administrative guidelines that significantly aff ect trade in services covered by its specific 
commitments (GATS Article III:3).  
 
Question 1 
Could Singapore kindly explain the reason for not submitting notifications during the review period?  
 Answer 
Singapore has submitted all necessary import notificati ons.  Singapore is in the process of verifying 
data for the GPA statistical submissions of 2009 and 2010, and will provide the necessary 
submissions when they are ready.  Over the review  period, there were no new, or any changes to 
existing laws, regulations or administrative guidelin es which significantly affect Singapore's trade in 
services covered by our specific commitments under the GATS. 
 Page 18 (para 22) 
Singapore does not have an overarching investment law although some investor protection provisions 
are contained in the Companies Act, and the Securities and Futures Act.  
 
Question 2 
Could Singapore share with members the principa l measures it takes to protect foreign investors? 
 
Answer 
Singapore's regulatory investment environment is bas ed on transparency, fair competition, and sound 
business practice.  Furthermore, there are domestic procedures available whic h provide avenues for 
investors to resolve investment matters.  To complement our domestic procedures, Singapore's 
numerous international agreements provide protec tion to treaty partners and their investors.  
 WT/TPR/M/267/Add.1 
Page 82  
 
  Transparency 
Singapore's investment laws, regulations, and pro cedures are promptly published and made available 
online10.  The Singapore Government also promotes feedback and consultation with the public on 
proposed investment measures.  Public agenci es post consultation papers to seek feedback and ideas 
on the government online consultation portal, REACH.11  Upon request, the Singapore Government 
endeavours to promptly provide information and respond to queries on actual or proposed investment 
measures.  Domestic Procedures 
Singapore has in place domestic pr ocedures (e.g., Appeals Board, Copyright Tribunals) to provide for 
prompt and fair review of measures.  The syst em provides for tribunals that are impartial and 
independent and parties to any proceeding are affo rded with reasonable opportunity to present their 
respective positions.  In addition, there are al so the Singapore Mediation Centre and Singapore 
International Arbitration Centre that pr ovide mediation and arbitration services. 
 
International Agreements 
Singapore currently has 40 IGAs and 14 FTAs with Investment Chapters in force.  These treaties 
contain provisions providing protection for investors and recourse to investor-State dispute 
settlement.  IV. TRADE POLICIES BY SECTOR 
 
Page 55 (para 2 ) 
 
Singapore's labour productivity in manufacturing has been lagging compared w ith major competitors.  
For example, its labour productivity level has been a bout one-third lower than in the United States.  
One the main thrusts of the economic strategy therefore is to achieve productivity-led growth 
(Chapter I(4)).   In 2010, the Economic Strategies Committee (E SC) submitted recommendations, and their key 
directions were adopted by the Government and implemented within the framework of the 2010 and 
2011 budgets.   Question 3 
Could the Singaporean delegation kindly share with  members whether any progress has been made in 
enhancing manufacturing productivity since Singapor e implemented recommendations and directions 
by the ESC?   
 
Answer 
In the decade from 2000 to 2010, Singapore's eco nomy grew by an average of 5.6% per annum.  
Singapore's productivity growth over the same peri od averaged about 1.8% per annum, a rate on par 
with that of other developed countries. Productivity gains have declined in recent years due to heavier 
reliance on labour inputs to generate economic gr owth, especially inputs of foreign manpower.  
 
The $2b National Productivity Fund was set up to f und worthy productivity initiatives over 10 years. 
 The National Productivity and Continuing Education Council (NPCEC) was set up in April 2010, to 
champion national productivity initiatives at the sectoral, enterprise and worker levels, and push  
continuing education for workers.  The NPCEC ha s developed a sector-based strategy to improve 
national productivity by 2 to 3 per cent per annum o ver the next 10 years.  La st year, the NPCEC has 
                                                      
10Singapore Economic Development Board:  www.sedb.com;  Contact Singapore: 
www.contactsingapore.sg.  
11 Reaching Everyone for Active Citi zenry@Home:  www.reach.gov.sg.   WT/TPR/M/267/Add.1 
 Page 83 
 
 
  endorsed four manufacturing sectors' roadmaps. The workgroups for the four sectors have started 
implementing the strategies tabulated below, but it is too early for effects to be measured.  
 DOMINICAN REPUBLIC 
 
Having examined the preliminary report on the sixt h Trade Policy Review of Singapore dated 2012, 
we kindly request the Government of Singapore to pr ovide the following clarifications regarding its 
trade policy regime.  According to paragraph 16, page 27, of the Secr etariat Report [executive summary], "the GST on 
imports is based on the c.i.f. value of the imports  and any other charges, plus the import duty (if 
levied).  It is collected automatically by Singapore Customs at the point of importation.  Various schemes allow GST to be suspended on imports, largel y to reduce financial and administrative costs 
for businesses that export much of what they import (Table AIII.1).  Changes to these relief schemes 
over the review period involved expanding zero-rati ng of GST for ship and ship-related supplies as 
well as granting GST relief to all imported clinical tr ial materials, in order to promote the growth of 
the biomedical sector.  Since 2010, the Governme nt has operationalized the Import GST Deferment 
Scheme (IGDS), which allows approved GST-registered businesses to defer payment until their 
monthly GST-return due dates;  this eases cash fl ow by removing the time lapse between payment of 
GST and claim.  In addition, the Specialized Warehouse Scheme (SWS) was introduced in 2011 to 
provide storage facilities for goods meant for export". 
 
Question 1 
Regarding the various schemes allowing the good s and services tax (GST) to be suspended on 
imports, would Singapore please expand on these sch emes and on the legal framework underpinning 
the application of these exemptions.  Answer 
The GST is an internal consumption tax that is applicable to all goods (imported or domestically 
produced) consumed locally.  Import GST suspen sion schemes are given legal force of law under 
section 27 of the Goods and Services Tax Act, whic h allows goods to be imported into Singapore 
without payment of tax chargeable.  The GST payable is merely ‘suspended' at the point of 
importation of goods, and the approved business will account for the tax later on when he files his 
GST return to IRAS.  This will ease the cash flow of approved businesses since they do not need to pay 
GST upfront at the time goods are imported into  Singapore, only to seek a refund from IRAS later 
after the GST return is processed.  GST is only payable when the goods leave the FTZ and enter into 
customs territory for local consumption. 
 
Details of some GST suspension schemes, such as  the Major Exporter Scheme and Approved Import 
GST Suspension Scheme are explained in Table AIII.1.  Some of these GST suspension schemes are 
also available for domestically produced goods and services (e.g., Approved Contract Manufacturer 
and Trader Scheme).  
 
SOUTH AFRICA 
 Report by the Secretariat (WT/TPR/S/267) 
 
Transport 
 IV. TRADE POLICY BY SECTOR (2) SERVICES (iv) transport WT/TPR/M/267/Add.1 
Page 84  
 
   
Paragraph 46, page 70  
The report states that "over 5000 maritime service companies are established in Singapore, including 
more than 120 international shipping groups. 
 
Question 1 
Can Singapore furnish a detailed account of fo reign maritime services companies that have 
established commercial presence and also indicate their country of origin?  IV. TRADE POLICY BY SECTOR (2) SERVICES,  (iv) transport:  
 
Paragraph 51, page 71 
 
Besides international shipping groups, these foreign ma ritime establishments include maritime service 
providers such as banks with shipping portfolios, sh ipbroking firms, marine insurance players and law 
firms with maritime practices.  These companie s originate from various countries, including the 
United Kingdom, Norway, Germany and Japan. 
 
The report PSAC has entered into four joint ventur es with foreign shipping lines operating in Berth.  
 
Question 2 
Can Singapore indicate the country of origin of foreign shipping lines companies that are part of joint 
ventures with PSAC?   Financial Services  IV. TRADE POLICIES BY SECTOR (2) SERVICES  (ii) Financial Services 
 
Table IV.2, Page 58  
 
PSAC has entered into four joint ventures with  shipping lines, namely COSCO, Mediterranean 
Shipping Company (MSC), NYK and "K" Line, as well as Pacific International Lines (PIL). 
 
The Secretariat Report, in Table IV.2, provides a list of the number of foreign banks and financial 
institutions operating in Singapore from 2007 -2011. 
 
Question 3 
Can Singapore provide details as to the extent of  the presence of developing country enterprises 
within these figures?  
 
Answer 
Singapore has a good representation of internationa l banks from countries around the world. For a 
detailed list of the commercial banks operating in Singapore, please refer to our Directory of 
Financial Institutions on the MAS website (w eblink:  https://secure.mas.gov.sg/fid). 
  WT/TPR/M/267/Add.1 
 Page 85 
 
 
  Professional Services 
 IV. Trade Policies by Sector (2) Services (v) Professional Services 
 
Paragraph 76, Page 78  
 
The Secretariat Report states that "in 2011 there we re 1,037 foreign lawyers practicing in Singapore, 
and 116 foreign law practices, compared with 4,206 Singapore lawyers and 821 Singapore law 
practices."  The report also points out that around one-quarter of registered architects and engineers in 
Singapore are foreigners.  
Question 4 
Can Singapore provide details as to the extent of  the involvements of developing country (and or 
South African) professionals within these areas?  
 
Answer 
Professionals from both developed and developing c ountries are present in Singapore.  However, 
Singapore does not collate specific informati on on the break-down of these professionals. 
 
 
PAKISTAN 
 Question 1 
With reference to paragraph 74 of Secretariat Repor t could Singapore please indicate that which areas 
are exempted from competition rules? 
 
Answer 
Sectors, such as energy, media, and teleco mmunications, which have their own sector-specific 
competition frameworks are excl uded from the Competition Act. 
 
The Competition Act also excludes certain specified activ ities.  They are: the supply of ordinary letter 
and postcard services, the supply of piped potable  water, the supply of wastewater management 
services, the supply of scheduled bus services and the supply of rail services. 
 
Question 2 
Paragraph 18 of the sect report.  Could Singapor e please provide information about the areas/sectors 
which have benefited from the R&D initiative?  What has been the result of this expenditure on R&D 
programs/projects since 2010. Singapore may also i ndicate areas where R&D will be provided in the 
future.  
Answer 
The potential interest areas for R&D are electr onics, biomedical sciences, infocomms & media, 
engineering, and cleantech.  An example of program mes that have been supported by RIE2015 would 
be the Energy National Innovation Challenge to devel op innovation solutions to meet the objectives of 
competitiveness, energy security and environmental sustainability.  
 
 WT/TPR/M/267/Add.1 
Page 86  
 
  THAILAND 
 
Questions regarding the Secretariat Report 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
Page 24 (paragraph 8)  
"As reported in Singapore's previous Review, valua tion is carried out under the Customs (Valuation) 
Regulations, which follows the valuation seque ncing set out in the WTO Customs Valuation 
Agreement.
12  Imports are valued on the basis of their transaction value and are assessed on the c.i.f. 
value (plus any other charges) of the product when  imported.  Exchange rates for valuation purposes 
are published online by Singapore Customs.13  Since January 2011 importers  have been able to apply 
for a binding advance customs valuation ruling, s ubject to a fee of S$165.00 (including GST);  the 
ruling process can take up to 30 days."  Question 1 
Paragraph 8 of the WTO Secretariat Report indicat es that an importer is allowed to apply for a 
binding advance ruling on customs valuations from Singapore Customs Authority.  Thailand would like to explore whether the binding advance ruling also covers rules of origin and customs tariff.  
 
Answer 
Besides binding advance customs valuation rulings , Singapore Customs also issues binding advance 
rulings on classification of goods (from which the customs tariff rate, where applicable, can be 
determined) and origin determ ination of imported goods. 
  
Page 37 (paragraph 47) 
 
"SPS measures are implemented by the Agri-Food a nd Veterinary Authority (AVA), which is also 
Singapore's SPS enquiry point.  The AVA is res ponsible for ensuring food safety (from importation 
and manufacture to retail level), a nd animal and plant health.  According to the authorities, Singapore 
ensures that its SPS measures are consistent w ith international standards, guidelines, and 
recommendations.  In the absence of such standard s, Singapore conducts is own risk-assessment and 
makes risk-management decisions taking into account economic, technical, and othe r relevant factors.  
Risk-assessment costs are borne by the AVA.  Singapore may also impose provisional SPS measures 
in accordance with Article 5.7 of the SPS Agreem ent, where scientific ev idence is insufficient." 
 Question 2 
Paragraph 47 report indicates that "Singapore may also impose provisional SPS measures in 
accordance with Article 5.7 of the SPS Agreement, wh ere scientific evidence is insufficient."  Please 
give us examples of SPS measures in accordance with Article 5.7.  
Answer 
The following is an example of SPS measure implem ented in accordance with Article 5.7, which was 
subsequently withdrawn:  Certification on Bovine Spongifo rm Encephalopathy (BSE)  
 
                                                      
12 Customs (Valuation)(Amendment) Regulations ma y be viewed at:  http://statutes.agc.gov.sg. 
13 Singapore Customs online information.  Viewed at:  http://appm4.internet.gov.sg/ 
scripts/customs/exc/exrate.asp.  WT/TPR/M/267/Add.1 
 Page 87 
 
 
  On 9 October 1997, the Primary Production Depar tment, Ministry of National Development, 
Singapore, the predecessor of the Agri-Food and Veterinary Authority of Singapore (AVA), notified 
the WTO in notification G/SPS/N/SGP/1 of the cer tification requirement on BSE for bovine meat and 
meat products, offal and by-pr oducts imported into Singapore. 
 
The certification requirement was for the exporting c ountry to have been free from BSE for six years 
prior to the date of slaughter of the bovine animals and the date of export of the product.  The rationale for imposing the requirement was that there was a possible link between BSE in cattle and a 
new variant Creutzfeldt-Jacob Disease in humans and the long incubation period of five+ years for 
BSE. 
 
Since 1997, there has been a development in setting BSE-related guidelines in the World 
Organization for Animal Health (OIE), the inter national standard-setting or ganization for guidelines 
related to animal health.  The OIE has established an official system to classify regions according to 
BSE risk status.  The categories are Negligible BSE Risk, Controlled BSE Risk and Undetermined 
BSE Risk.  The classification takes into account the release and exposure of risk assessments and the 
implemented measures, such as feed  control and BSE surveillance.   
 Singapore is classified as Negligible BSE Risk and the AVA has adopted a system that is consistent 
with the OIE, in allowing the import of bovine meat and products.  Singapore will recognize countries 
classified by the OIE as Negligible BSE Risk and will not place any import restrictions on bovine 
meat and product from these countries with respect to  BSE.  In the case of countries that are 
classified Controlled BSE Risk and Undetermined BSE Risk, the AVA would evaluate their status 
based on information provided that is consiste nt with the OIE guidelines and on-site inspection. 
 The AVA therefore notified in G/SPS/N/SGP/1/Add. 1 dated 23 May 2012 that the notification 
G/SPS/N/SGP/1 regarding the six-year freedom ce rtification on Bovine Spongiform Encephalopathy 
(BSE) has been withdrawn.  CHILE 
 
I. ECONOMIC ENVIRONMENT 
(3) T RADE PERFORMANCE AND INVESTMENT  
 
Paragraph 21, footnote 32, states as follows: 
 
"The longer-run challenge of moving Singapore in to higher-value-added manufacturing and services 
is being addressed principally throu gh investment in infrastructure, in centives to attract investment in 
the targeted areas, and through further regulatory re form.  Singapore has developed infrastructure to 
support its biotechnology industry, and the industri al parks cater to special needs of targeted 
industries.  Many of Singapore's incentives relate to R&D-related industries or services." 
 
Question 1 
What are Singapore's incentives for foreign inv estors in R&D-related industries or services? 
 
Answer 
Singapore incentive schemes for R&D-related activ ities include Research Incentive Scheme for 
Companies, Initiatives in New Technologies, Innovation Development Scheme, Technology 
Incubation Scheme, and Early Stage Venture Fund . Details of these incen tives are in Box III.1 and 
Table AIII of the Secretariat's report. 
 WT/TPR/M/267/Add.1 
Page 88  
 
  IV. TRADE POLICIES BY SECTOR 
 
Maritime services 
 
Paragraph 56 states as follows: 
 
"Singapore has extended the block exemption for liner shipping agreements under the Competition 
Act until 31 December 2015.  While freight rates are deregulated, the block exemption permits 
agreements between liner operators, including on capac ity and prices, subject to certain conditions for 
liner agreements with more th an 50 per cent market share.  The block exemption, which is 
administered by the Competition Commission, is aimed at aligning Singapore's competition regime in 
the maritime sector with that of other major juri sdictions, including the Un ited States, Australia, and 
Japan.  Liner conference agreements have commerc ial significance mainly in intra-Asian trade." 
 
Questions 2, 3 and 4 
  As regards maritime legislation, the trend in the different international forums (OECD, 
APEC, inter alia ) points to a move in favour of elim inating provisions that undermine free 
competition, mainly promoting the removal of exce ptions to free competition in terms of price and 
rate setting.  
 As regards extension of the block exemption for liner shipping agreements until 2015, is it 
planned at a later stage to consider the possibility of terminating these exemptions, in keeping with the 
international trend?   Are there other exceptions to free competition in services? 
 
Answer 
The Block Exemption Order for Liner Shipping Agreements (BEO) has been extended until 31 
December 2015.  This is the only Block Ex emption Order granted till date by Competition 
Commission of Singapore (CCS).   
Based on the facts and circumstances at the time of expiry, CCS will review the relevance of the BEO 
to determine whether the BEO should be continued.   Goods and services which have their own sector-spec ific competition frameworks are excluded from 
the Competition Act.   
 
TURKEY 
 Report by Singapore 
 
V. TACKLING CHALLENGES AHEAD 
 
Page 10  
According to Government's Report, to boost r esearch, innovation and enterprise, the Singapore 
Government will invest S$16.1 billion over 2011-2015 as part of its Research, Innovation and 
Enterprise (RIE) in 2015 plan.  
  WT/TPR/M/267/Add.1 
 Page 89 
 
 
  Question 1 
Is it possible to learn the fundamental details of that plan and distribution of resources among sectors? 
Which targets and actions are specified toward s being a knowledge-based economy, is there any 
timetable for those specified actions?  
 
Answer 
There are 6 key thrusts under RIE2015, namely: 
 
 ensuring continued investment in new knowledge and ideas to seed intellectual capital as a 
basis for future innovations; 
 attracting and developing talent to support th e needs of industry and public sector research 
institutions; 
 placing greater emphasis on competitive funding as a means to select the best ideas; 
 fostering collaborations between public and pr ivate sector researchers to encourage multi-
disciplinary, breakthrough science; 
 allocating a greater proportion of R&D to focus on economic outcomes; and 
 providing more support for commercialisation to  spur the development of new products and 
services for economic and societal benefit.  
 The aspirational goal is for national expenditure on R&D to reach 3.5% of GDP by 2015.  
Report by the Secretariat 
 
Summary  Paragraph 9, page vii 
 
As stated in the Secretariat Report, "The Gove rnment has set the goal of sustaining productivity 
growth throughout the economy of 2-3% per y ear during 2010-20 (1% was achieved in 2000-09).  
This objective involves a substantial increase of Singapore's gross expenditures on R&D to reach 
3.5% of GDP by 2015.  In order to boost prod uctivity, 16 key sectors have been identified 
(construction; electronics; precision engineering;  transport engineering;  general manufacturing;  
retail;  food services; hotels; healthcare;  information, communication, media and design;  logistics and storage;  and administration and support services;  accountancy;  financial services;  process construction and maintenance;  and social services)".  
 
Question 2 
Could Singapore elaborate on the details of th e strategies underlying the objective of annual 
productivity growth of 2-3% during 2010-20 on the basis of the abovementioned sectoral 
decomposition and if in place, refer to the sector specific action plans?  
Answer 
As mentioned in paragraph 19 of  Section I, 16 key sectors have been identified. Work groups have  
been formed, comprising representa tives from Government agencies,  unions and the private sector, to 
study and develop strategies to raise productivity in th ese sectors. Most of the roadmaps to spur these 
sectors have been endorsed.  The sectoral approach is supported by key efforts in key horizontal 
productivity enablers which have across-the-board im pact in raising productivity.  For example, 
under Continuing Educati on and Training (CET), the polytech nics have increased the number of 
training places for part-time diploma, advanced diploma and specialist diploma programmes, and 
also introduced productivity-related courses.  
 WT/TPR/M/267/Add.1 
Page 90  
 
  I. ECONOMIC ENVIRONMENT 
(3) Trade Performance and Investment (ii) Foreign Direct Investment  Page 8 
 
Question 3 
According to Secretariat's Report, Singapore is an increasing investor in the rest of the world with 
annual FDI outflows averaging around 20 billion US$ si nce 2005.  Investments have mainly been in 
financial services and manufacturing, particularly in  the Asian countries.  Apart from Asian countries, 
which countries or regions do attract Singapore's investors?  
 
Answer 
While a big part of Singapore's direct investment  abroad is to Asian countries (S$227b as at end-
2010), significant shares of investment from Sing apore are hosted in the EU (S$44b), Australia 
(S$29b), and the US (S$14b). 
 II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES   (1) DEVELOPMENT AND ADMINISTRATION OF TRADE POLICY 
 
Page 11 
 It is stated in WTO Secretariat's Report that one  of Singapore's trade policy goals is to minimize 
impediments to the flow of imports by con tinuously improving Singapore's trade and business 
environment.    
Although this is the case, the implementation of ex cise duty on imports of motor vehicles raised some 
doubts and questions on our part.  It is understood that except for mopeds and motorcycles which are 
charged by %12, %20 duty is applied on motor vehicles included in 151 (8-digit) tariff lines.   
Question 4 
What are the main objectives of implementing that kind of duty on motor vehicle industry?  Is there any possibility to repeal this exci se duty or to review it in terms of  decreasing not only the rates of 
duty but also the number of tariff lines on which it is  applied?  How does this duty affect Singapore's 
foreign trade in motor vehicle industry,  and distribution of trading partners? 
 
Answer 
Given Singapore's limited size and land constraints, excise duties are levied on motor vehicles as one 
of the tools to meet our transport objectives.  We review our excise duties on a periodic basis. 
 III. TRADE POLICIES AND PRACTICES BY MEASURE (1) MEASURES DIRECTLY AFFECTING IMPORTS (i) Customs procedures and trade facilitation  
 
Page 22  
It is said that an import permit is required for each  import consignment, except for goods that remain 
in free-trade zones (FTZs) for transhipment to another country.  
 
Question 5 
Do these import permits have any fee, or not? If yes, does the application fee depend on the amount of 
the import? 
  WT/TPR/M/267/Add.1 
 Page 91 
 
 
  Answer 
Each TradeNet® permit application (i .e. for import, export and transhipment) costs SGD$2.88.  This 
fee is not dependent on the CIF value of the goods.  It does not include service fees charged by private 
companies like service centres and freight forwarders.  
(1) MEASURES DIRECTLY AFFECTING IMPORTS 
(IV) OTHER CHARGES AFFECTING IMPORTS,  
(a) Goods and services tax (GST)  
 
Page 27 
 
Question 6 
What is the rationale behind implementing the goods a nd services tax?  Is it a financial tool that the 
government can make sectoral choices or it can give incentives to certain sectors?  Or is it a tax that 
levied just for the revenue purposes?  What are th e criteria used in decision making over the changes 
in GST relief scheme? 
 It is said that various schemes allow GST to be su spended on imports, largely to reduce financial and 
administrative costs for businesses that export much of what they import. Is there any processing 
requirement for imported goods prior to be expo rted? If yes, what is the minimum level of 
processing? 
 
Answer 
The GST is an internal consumption tax that is applicable to all goods (imported or domestically 
produced) consumed locally.  Singapore introduced the GST on 1 Apr 1994 to diversify its tax base 
and reduce its reliance on direct taxes. This im proves robustness and revenue sustainability of the 
fiscal system.  
 Singapore's GST system is broad-based with minima l exemptions to minimize evasion, compliance 
and administration costs.  This means that most  goods and services in Singapore are subject to the 
same uniform rate, including basic necessities like f ood and health services.  It does not benefit any 
particular business sector of the economy, and this  broad-based system has enabled the same amount 
of revenue to be raised with a lower tax rate so  that the burden of tax is not felt as heavily.  
 Given that the GST is an internal consumption tax applicable only to goods consumed locally, it is 
zero-rated on export of goods.  In order to relieve  the cash flow and administrative costs, major 
exporters that import goods for subsequent exports may apply for GST suspension scheme on their 
imports.  There are qualifying requirements such as 50% of their supplies or $10 million of supplies 
per year must be zero-rated (i.e. for exports.).  There is no processing requirement for the imported 
goods.  Similar GST suspension schemes are also availa ble for domestically produced goods and services 
(e.g., Approved Contract Manufacturer and Trader Scheme). 
 
(1) MEASURES DIRECTLY AFFECTING IMPORTS (IV) OTHER CHARGES AFFECTING IMPORTS 
(b) Excise Duty 
 
Page 28 
 Question 7 
Does Singapore have similar (equivalent) taxes on domestic production of the products which are 
subjected to excise duty? WT/TPR/M/267/Add.1 
Page 92  
 
   
Answer 
Excise duties are levied on the goods as indicate d in Table III.5 whether manufactured in Singapore 
or elsewhere.  
 
THE PHILIPPINES 
 Report by Singapore (WT/TPR/G/267) 
 
IV. MAINTAINING AN OPEN TRADE POLICY  
Trade is critical to the Singapore economy.  Extern al demand supports an estimated 60% of our gross 
domestic product (GDP) in value-added terms a nd 50% of employment.  Between 2009 and 2010, 
Singapore's total goods and services trade rose by 19%  to reach S$1,173 billion– more than three 
times the size of our 2010 GDP of S$310 billion.  As a major international trading hub, the 
unhindered flow of goods and services in and out of Singapore is important not only to the smooth 
functioning of the Singapore economy, but also to a much wider regional and global network of 
businesses and economies beyond our borders.  
Question 1 
ASEAN has done substantial work on logistics in tegration and the ASEAN Single Window.  APEC 
has discussed across-the-border concerns since th e Singapore hosting in 2009, and has successfully 
implemented two Trade Facilitation Action Plans that resulted in the reduction of transactions costs.  
In the WTO, the topic of global value chains h as gained prominence recently, and has made its way 
into discussions of both negotiating bodies and regul ar committees.  As one of the economies playing 
a prominent role in global and regional supply chai ns, what does Singapore think the role of the WTO 
could be in this emerging topic? 
 
Answer 
As issue of supply chains is closely related to many important trade issues, the WTO could support 
and coordinate research efforts on global valu e chains.  A better understanding and awareness of 
supply chains is fundamental to helping us maximize  the wide-reaching benefits associated with well-
functioning supply chains and to minimize the risks and impacts of supply disruptions.  The WTO had 
established "Made in the World" initiative as a pl atform to support the exchange of experiences and 
practical approaches in measur ing and analysing trade in value added.  These findings have been 
subjected to rigorous discussions at international  platforms such as the G20 and the APEC which 
should in turn guide our global and regional effort s in facilitating trades in supply chains for the 
benefit of all.  
Singapore has a network of 18 regional and bilatera l free trade agreements (FTAs) with 24 trading 
partners.  We are currently negotiating a bilateral FTA with the European Union. 
 Question 2 
The Secretariat Report notes that there is much diversity in Singapore's services commitments in its 
various preferential agreements, but in most c ases go beyond the GATS schedule/offer (page 57).  
How does Singapore manage the implementation give n "the diversity" of the provisions in its 18 
FTAs/RTAs?  
 
Answer 
As noted, Singapore has taken different levels of co mmitments for the various  preferential agreements 
signed.  This is because each agreement is unique and based on a negotiated outcome.  
  WT/TPR/M/267/Add.1 
 Page 93 
 
 
  Singapore's commitments are in accordance to our domestic laws and regulations.  This is 
irrespective of the difference in the architecture of  our commitments, i.e. a positive or negative-list 
approach.  We have not encountered issues with re gard to the implementation of the agreements.  
 
Gains in labour productivity will support Singapore's economic growth, even as our local workforce 
grows more slowly.  We are developing a continui ng education and training (CET) system that is 
dynamic and relevant to industry demands.  This will enable our workforce to perform high-value 
jobs, increase their productivity, and keep them em ployed in an uncertain economic environment.  
Retraining our workforce to increase their adaptab ility in a quick-moving global market will ensure 
that the gains from trade can be tr anslated into opportunities for all segments of society. We have 
made significant improvements to our CET system .  We partner leading companies in various 
industries to raise the quality and relevance of CET training and expand CET content. Our national 
credentialing system comprises 30 sectoral framework s, with more than 14,000 accredited courses, 
and has trained more than 700,000 workers since it was launched in 2005.  The Government is building two new national CET campuses, which w ill have the capacity to train up to 50,000 
individuals annually when ready in 2013. 
 
Question 3 
What role does Singapore see foreign workers and immigr ants playing in the next five to ten years in 
the context of enhancing productivity? 
 
Answer 
As our national productivity data is  obtained by aggregating the out put of industries and dividing it 
over the workers employed, every worker, when adde d to the workforce, plays an important role in 
helping to enhance national pro ductivity.  Each worker can either raise or reduce the collective 
productivity of the workforce, regardless whether they are local or foreign. This is why the Singapore 
Government emphasises the importance of skills u pgrading and productivity improvement for the 
entire workforce.  BRAZIL 
 
Part I:  Questions regarding the Secretariat Report 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(3) MEASURES AFFECTING PRODUCTION AND TRADE  
Page 42 (para 68) 
 
(i) Incentives 
Question 1 
In paragraph 68, the report mentions that "Singapo re maintains a wide array of incentive schemes in 
the form of tax incentives and grants to assist co mpanies." Could Singapore elaborate on what format 
these fiscal incentives have taken? 
 
Answer 
Tax incentives can take different form s, including, for example, the de duction of eligible expenses 
from a company's taxable income, allowan ces on qualifying costs incurred, and concessionary tax 
rates on qualifying income. Singapore also offers various grant schemes.  These incentive schemes 
are reviewed for relevance and effectiveness on a regular basis. 
 WT/TPR/M/267/Add.1 
Page 94  
 
  Further information on Singapore incentive schemes  can be found in Box III.1 in Chapter III and 
Tables AIII.5 and AIII.6 in the Appendix of the Secretariat's report . 
 
Part II:  Questions regarding the Government Report 
 
Page 5 (para 4) 
 
Question 2 
The Government of Singapore mentions that, in or der to recover from an economic contraction of 1% 
in 2009, the country has adopted fiscal and macroeco nomic policies.  Could it elaborate on the results 
of these actions, mainly considering the effects of  the expansion of credit on the inflation rates? 
 
Answer 
As mentioned in para 4-6 of the TPR report by the Singapore Government, the fiscal and 
macroeconomic policies implemented in 2009 helped  to maintain business confidence and reduce job 
losses during the global financial crisis.  It was un likely that the specific credit measures under the 
Special Risk-Sharing Initiative had significantly fue lled inflationary pressure.  First, these measures 
were intended to help companies, rather t han consumers, gain access to credit to meet  business 
needs.  These were therefore supply-side measures  that reduced the cost of doing business.  Second, 
although headline CPI inflation increased from 0.6% in 2009 to 2.8% in 2010, it reflected primarily 
an increase in car prices due to domestic supply-side  administrative policies1.  Finally, Singapore's 
core inflation measure, which excludes private road transport and accommodation costs, was 
relatively stable at 1.5% in 2010, lower than the 10-year average of 1.7%.   Specifically, there was a 35% reduction in Certificat e of Entitlement (COEs) quotas in 2010.  These 
are issued as part of Singapore's Vehicle Quota S ystem to limit car ownership in Singapore.  Car 
buyers have to bid for a COE to have the right to own a car for a period of ten years.  The number of 
COEs available is determined based on a form ula which takes into account an allowable vehicle 
population growth rate after factoring in the num ber of COEs that have been de-registered.  
  COLOMBIA 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) M EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures and trade facilitation 
 Paragraph 5 of the Report by the Secretariat (WT/ TPR/S/267) states that "Singapore also runs the 
Secure Trade Partnership (STP) programme launche d in 2007.  Under this voluntary certification 
scheme, companies commit to adop ting enhanced security measures in  their trading operations as set 
out in Singapore Customs' STP and STP-Plus Guidelines".  
Question 1 
What are the requirements for a company to  apply for admittance to this programme? 
 
Answer 
The STP programme is open to all supply chai n stakeholders (importers, exporters, warehouse 
operators, transporters, terminal operators etc).  Companies that decide to apply for certification 
under the STP programme will be assigned an Acc ount Manager (AM) who w ould be the company's 
main contact point in Singapore Customs for the TradeFIRST assessment as well as other customs 
matters.  WT/TPR/M/267/Add.1 
 Page 95 
 
 
  The assessment process is as follows: 
Step 1:  Singapore Customs sends self-assessment checklist (also available online) to 
  the company. 
Step 2:  The company submits the completed ch ecklist to the AM with supporting  
  documents. 
Step 3:  The AM conducts a preliminary asses sment on the suitability of company, 
  advises on its weak areas and gives it sufficient time for improvement if    necessary. 
Step 4:  The AM conducts on-site asses sment and records observations. 
Step 5:  The AM informs the company on its application outcome, the band it is  
  placed in and its areas for improvement. 
 
Question 2 
What is the difference between STP and STP-Plus? 
 
Answer 
When the STP programme was introduced in 20 07, there were different l evels of awareness and 
degrees of readiness among the industry.  After working with the industry, we found that many companies had put in place robust secu rity measures and best practices that exceeded STP guidelines.  
This showed that the industry was generally more  aware of the importance of supply chain security. 
Thus we introduced a higher tier known as STP-Pl us in 2008 to recognise companies that had robust 
security measures and best practices in place.  U nder TradeFIRST, companies must be assessed and 
placed in at least the Intermediate band and meet certain mandatory criteria to qualify for STP.  To 
qualify for STP Plus, companies must be assessed and placed in the Premium band and meet certain 
mandatory criteria.  
 Paragraph 6 of the Secretariat Report states that  the Trade Facilitation and Integrated Risk-based 
System (TradeFIRST) was launched in January 2011.  
Question 3 
Would Singapore kindly provide further information on how this system works.  
 
Question 4 Are all companies engaged in import, export and cu stoms transit operations assessed in order to be 
able to participate in TradeFIRST or are there specific eligibility criteria?  
Question 5 
Has there been an assessment of how trade facilitation has been e nhanced since this system was 
implemented?  
Question 6 
What are the results? 
 
Answer 
TradeFIRST enables Customs to assess a company ho listically, based on a single set of assessment 
criteria applied across all schemes.  Companies will be rated into one of five bands, which determines 
all the customs schemes and facilitation that they c ould enjoy, provided certain essential criteria for 
specific facilitation are met. 
 
There is no specific application process for TradeFIRS T as it is an assessment framework and not a 
scheme.  A company only needs to apply for any of th e customs schemes or facilitations that are in the 
Standard to Premium bands, and Singapore Customs will automatically assess it under TradeFIRST 
at no charge. (Facilitations in the Basic band a re available to all traders, and no assessment is WT/TPR/M/267/Add.1 
Page 96  
 
  required.)  This allows Singapore Customs to pr oactively offer schemes and facilitations that fit a 
company's business, customising the package of fa cilitations to its unique needs, and partner traders 
in improving their systems and processes.  Th is integrated risk management approach and 
partnership with trade helps to raise the co mpliance and supply chain security standards of 
companies, resulting in reduced regulatory cost and  greater facilitation for traders.  Upon receiving 
the application for a customs scheme or facilitatio n, the company would be assigned an Account 
Manager (AM) who would be the company's main contact point in Singapore Customs for the 
TradeFIRST assessment as well as other customs matters.  The assessment process is as follows: 
Step 1:  Singapore Customs sends self-assessment checklist (also available online) to 
 the company. 
Step 2:  The company submits the completed checklist to the AM with supporting 
 documents. 
Step 3:  The AM conducts a preliminary asses sment on the suitability of company, 
 advises on its weak areas and gives it sufficient time for improvement if 
 necessary. 
Step 4:  The AM conducts on-site asses sment and records observations. 
Step 5:  The AM informs the company on its application outcome, the band it is 
 placed in and its a reas for improvement. 
 
Singapore Customs conducted a survey on TradeFIRST a fter its launch. Most respondents agreed that 
TradeFIRST was useful to their companies and/or i ndustry.  The three most  important aspects of 
TradeFIRST identified were:  having a designated  account manager, transparency of assessment 
process and criteria, and having a single assessment pr ocedure for all their schemes.  Please also 
refer to http://www.customs.gov.sg/leftNav /trad/TradeFirst/Benefits.htm (benefits) and 
http://www.customs.gov.sg/NR/rdonlyres/D8707724 -81E4-48CE-8C2D-D08EBA90F1BD/27509/ 
Pressrelease_TEFF_final_website.pdf  (media release) for the benefits of TradeFIRST to traders. 
(x) Sanitary and phytosanitary measures (SPS)  
Paragraph 47 of the Secretariat Report states that "SPS measures are implemented by the Agri-Food 
and Veterinary Authority (AVA), which is al so Singapore's SPS enquiry point.  The AVA is 
responsible for ensuring food safety (from importati on and manufacture to retail level), and animal 
and plant health.  According to the authorities, Si ngapore ensures that its SPS measures are consistent 
with international standards, gui delines, and recommendations.  In the absence of such standards, 
Singapore conducts its own risk assessment and makes risk-management decisions taking into 
account economic, technical, and other relevant fact ors.  Risk-assessment costs are borne by the 
AVA.  Singapore may also impose provisional SPS me asures in accordance with Article 5.7 of the 
SPS Agreement, where scientific  evidence is insufficient". 
 
Question 7 
Would the Government of Singapore kindly provide further information on the factors, other than 
technical and economic ones, that are taken into account in risk assessments. 
 
Answer 
The "economic, technical, and other relevant facto rs" refers to the factors which Singapore considers 
in making its risk management decisions, not in its  risk assessment.  At present, there are no risk 
management decisions which have taken into accoun t factors other than economic and technical ones. 
 Paragraph 48 of the Secretariat Report states that "All food products and food appliances are regulated 
by the AVA.  Import licensing procedures apply (Table AIII.3).  Thus, annual importer licences are required under the Wholesome Meat and Fish Act, and the Control of Plants Act, i.e. for imports of  WT/TPR/M/267/Add.1 
 Page 97 
 
 
  meat, fish/seafood, and fresh fruits and vegetables.  The purpose of the importer licensing system is to 
maintain a register of all importers for traceability purposes.  Imports of other food items, including processed foods, do not require an annual importer licence under the Sale of Food Act.  However, 
Singapore has implemented a similar system (importer "registration") for processed foods, through which traders must register their imports with the AVA.
14  Selected high-risk food products are 
subject to additional controls, such as health certific ates, laboratory analysis reports or proof that the 
source or factory is regulated by the authority of the exporting country through a licensing system or similar food safety regulation.  This is to gua rd against exports into Singapore from "backyard" 
operations".  Question 8 
Would the Government of Singapore kindly provide as much information as possible on traceability 
through the implementation of the licensing system.  
Answer 
The register of importers of meat, fish/seafood, fresh fruits and vegetables and processed foods 
includes information on the importer's company nam e, address, contact details and types of products 
imported.  In case of emergency, such as in food recall, this register will allow the AVA to  quickly 
contact the importer to notify of details of the fo od recall, give further instructions to the importer and 
to monitor the progress of the recall by the importer. 
 
Question 9 
What backyard operations is Singapore seeking to  control with the application of sanitary and 
phytosanitary measures?  Please provide a few examples. 
 
Answer 
"Backyard operations" refer to any operations wh ich do not operate in a proper food processing 
establishment which is regulated and monitored by the relevant authority of the country of export for 
the purpose of processing food for sale and export. 
 
Paragraph 49 of the Secretariat Report states that  "Singapore previously required six years of 
non-BSE detection in a country before re-establis hing trade, but in 2006 established a minimal-risk 
rule in line with World Organisation for Animal Health (OIE) guidelines". 
 
Question 10 
We would welcome further information on the minimal-risk rule that was established. 
 Answer 
Under the minimal risk rule, Singapore would a llow countries in the OIE BSE controlled risk 
category to export beef to Singapore subject to an evaluation of the country's BSE control measures, 
as determined through documentary evaluati on of the response to a questionnaire and on-site 
verification visits, and compliance with certain import conditions such as bonel ess beef cuts derived 
from cattle that are less than thirty (30) months  of age, the removal of Specified Risk Materials and 
traceability of the animals through a reliable system.  
Paragraph 51 of the Secretariat Report states that "Under the Control of Plants Act, all imports of 
plants are regulated by the AVA to prevent the in troduction of exotic plant pests and diseases into 
Singapore and the region;  domestically produced plants cultivated in Singapore's agri-technology 
parks are also monitored by the AVA.  Plants must  be accompanied by phytosanitary certificates from 
                                                      
14 For details of the system, see:  http://www.ava.g ov.sg/Services/LicensesPermitsAndCerts/.  Then 
select:  15. Registration to Import Processed Food Products and Food Appliances (excluding meat and fish 
products, fresh fruits and vegetables). WT/TPR/M/267/Add.1 
Page 98  
 
  the country of origin.  Some plants require add itional documentation.  Phytosanitary certificates are 
provided by the AVA for domestically produced pl ants being exported from Singapore, to certify 
freedom from pests and disease".  
Question 11 
What type of additional documentation is required? 
 
Answer 
Plants originating from countries, where an endemi c pest is of quarantine importance to Singapore, 
will require certification for pest freedom or pest free area/production site.  In addition, under the 
Endangered Species Import and Export Act, plants that are endangered and listed under the CITES 
Convention will need an Export CITES permit or C ertificate of Artificial Propagation before import is 
allowed. 
 
Paragraph 55, coming under the section on Labelling , states that "There are no specific labelling 
requirements for pre-packed genetically modified (GM) food products.  The labelling of GM food is 
currently being discussed in the Sub-Committe e on Labelling, under the Genetic Modification 
Advisory Committee, which is following developmen ts in international fora, including the Codex 
Alimentarius".  
 
Question 12 
What guidelines apply to the work of the Sub-Co mmittee on Labelling in relation to this type of 
product?  
Answer 
There are currently no labelling requirements for pre-packed genetically modified (GM) food 
products.  Recommendations from the Codex Alim entarius Commission on GM labelling would be 
used as references in the work of the Sub-Committee on Labelling of the Genetic Modification 
Advisory Committee.  
 
 
UKRAINE 
 
Page 19, Para 26  
 
The Secretariat Report provides that "permission mu st be obtained from the Ministry of Trade and 
Industry for certain manufacturing activities, for h ealth, safety, environmental, and intellectual 
property reasons".  It lists beer and stout; cigars; cigarettes; drawn steel products; chewing gum (other 
than medicinal gum and oral dental gum); and matc hes as products for which a permission is required.  
 
Question 1 
Could Singapore please detail the requirements that producers of certain alcoholic drinks, cigar, 
cigarettes and steel products must satisfy in order to  obtain permission from the Ministry of Trade and 
Industry and the justification(s) for imposing such requirements. 
 
Answer 
MTI will consider such requests for permission for the manufacture of  these restricted goods 
following consultations with the relevant government  agencies and taking into account health, safety, 
environmental, social and security concerns at the national level. 
  WT/TPR/M/267/Add.1 
 Page 99 
 
 
  Question 2 
Are producers of regulated goods manufacturing in Singapore's free trade zones ("FTZs") also required to obtain permission from the Ministry of Tr ade and Industry?  If not, are they subject to any 
requirements, other than the submission of  an application to Singapore Customs. 
 
Answer 
Singapore's Free Trade Zones (FTZs) are intended to  facilitate transhipment and entrepot trading.  
There is no FTZ that is devoted or set aside for ma nufacturing activities.  Due to limited space and 
high rental cost in the FTZs, there are in practice minimal manufacturing activities in our FTZs.  There is currently no manufacturing of Control of  Manufacture Act (COMA) regulated goods in the 
FTZs.    MTI will consider such requests for permission for the manufacture of  these restricted goods 
following consultations with the relevant government  agencies and taking into account health, safety, 
environmental, social and security concerns at the national level. 
 
Page 28, Para 17  
Table III.5 list the excise duty rates for 2012.  Fo r tobacco and tobacco products, excise duty rates 
range from $239 to $352 per kg and the rate for certain  cigarettes is 35.2 cents for every gram, or part 
thereof, of each cigarette stick.  
 
Question 3 
Could Singapore please specify the rates charged for th e 30 tariff lines of tobacco products subject to 
excise duties and indicate when Customs collects excise duties on imports of tobacco and tobacco 
products.  
 
Answer 
Excise duties are internal taxes and levied in acco rdance with GATT Article III on both imported and 
domestically manufactured products.  Excise duti es on imported goods are collected at the time of 
importation.  The excise duty rates for toba cco and tobacco products are attached.  
 
Excise duty rates for Tobacco Products 
HS 2012 Product Description Customs Duty Excise Duty 
24011010 Tobacco unmanufact ured not stemmed or 
stripped Virginia type flue cured Nil $347.00 per kgm 
24011020 Tobacco unmanufact ured not stemmed or 
stripped Virginia type not flue cured Nil $347.00 per kgm 
24011040 Tobacco unmanufact ured not stemmed or 
stripped Burley type Nil $347.00 per kgm 
24011050 Other tobacco unmanufactured not stemmed or 
stripped flue cured Nil $347.00 per kgm 
24011090 Other tobacco unmanufactured not stemmed or 
stripped not flue cured  $347.00 per kgm 
24012010 Tobacco unmanufactured partly or wholly  
stemmed or stripped Virginia type flue cured  
 Nil $347.00 per kgm 
24012020 Tobacco unmanufactured partly or wholly 
stemmed or stripped Virginia type not flue 
cured Nil  $347.00 per kgm 
24012030 Tobacco unmanufactured partly or wholly 
stemmed or stripped Oriental type Nil $347.00 per kgm 
24012040 Tobacco unmanufactured partly or wholly 
stemmed or stripped Burley type Nil $347.00 per kgm WT/TPR/M/267/Add.1 
Page 100  
 
  HS 2012 Product Description Customs Duty Excise Duty 
24012050 Other tobacco unmanufactured partly or wholly 
stemmed or stripped flue cured Nil $347.00 per kgm 
24012090 Other tobacco unmanufactured partly or wholly 
stemmed or stripped not flue cured Nil $347.00 per kgm 
24013010 Tobacco stems Nil $347.00 per kgm 
24013090 Other tobacco refuse Nil $347.00 per kgm 
24021000 Cigars cheroots & cigarillos c ontaining tobacco Nil $352.00 per kgm 
24022010 Beedies cigarettes Nil $239.00 per kgm 
24022020 Clove cigarettes Nil 35.2 cents for every gram or part 
thereof of each stick of cigarette 
24022090 Other cigarettes containing tobacco Nil 35.2 cents for every gram or part 
thereof of each stick of cigarette 
24029010 Cigars cheroots & cigarillos of tobacco 
substitutes Nil $352.00 per kgm 
24029020 Cigarettes of tobacco substitutes N il 35.2 cents for every gram or part 
thereof of each stick of cigarette 
24031100 Water pipe tobacco specified in Subheading 
Note 1 to Chapter 24 Nil $352.00 per kgm 
24031911 Ang hoon packed for retail sale Nil $239.00 per kgm 
24031919 Other smoking tobacco packed for retail sale Nil $352.00 per kgm 
24031920 Other manufactured tobacco for the 
manufacture of cigarettes Nil $347.00 per kgm 
24031990 Other smoking tobacco not packed for retail 
sale Nil $352.00 per kgm 
24039110 Homogenised or reconstituted tobacco packed 
for retail sale Nil $352.00 per kgm 
24039190 Homogenised or reconstituted tobacco not 
packed for retail sale Nil $352.00 per kgm 
24039930 Manufactured tobacco substitutes Nil $352.00 per kgm 
24039940 Snuff whether or not dry Nil $352.00 per kgm 
24039950 Chewing & sucking tobacco excl snuff Nil $239.00 per kgm 
24039990 Other manufactured tobacco not for smoking Nil $352.00 per kgm 
Question 4 
Does Singapore have any plans to increase the rate of the excise duties imposed on tobacco products?  
If increases are being considered, could Singapore pr ovide information on the options examined as 
well as on the possible date of entry into force of the new rates.  
 
Answer 
Singapore currently has no plans to increase excise duties.  
 
Page 39, Para 56  
 
The Secretariat Report indicates that, under the Regul ation of Imports and Exports Act (1995), an 
export permit is required for all exports and that ex port declarations must be made through TradeNet 
after the permit has been approved.  
 
Question 5 
We understand from paragraph 67 th at permits are only required from exports made from FTZs when 
these are subject to import prohibitions or restrictions.  Please list goods subject to such restrictions.  
 
Answer 
Under the Regulation of Imports and Exports Act ( 1995), a declaration is required for the import, 
export and transhipment of all goods .  In addition to a declarati on, there is a subset of goods 
("Controlled Goods") which requires a permit be fore importing, exporting or transhipping such  WT/TPR/M/267/Add.1 
 Page 101 
 
 
  goods. Singapore's list of Controlled Goods are av ailable on the Singapore Customs website at:  
http://www.customs.gov.sg/leftNav/trad /imp/ Goods+Subject+to+Control.htm. 
 
Question 6 
Are export declarations required for exports made  from FTZs?  If not, are exports from FTZs subject 
to any procedures?  In the affirmative, please detail these?  
 
Answer 
Under the Regulation of Imports and Exports Act ( 1995), a declaration is required for the import, 
export and transhipment of all goods. In addition to  a declaration, there is a subset of goods 
("Controlled Goods") which requires a permit be fore importing, exporting or transhipping such 
goods. Singapore's list of Controlled Goods are av ailable on the Singapore Customs website at:  
http://www.customs.gov.sg/leftNav/ tr ad/imp/Goods+Subject+to+Control.htm. 
 Page 41, Para 65  
 According to the Secretariat Report, Singapore's ni ne FTZs are involved in substantial transshipment 
activities.  According to the Secretariat Report, in 2010, re-exports accounted for 48% of exports 
(representing S$230.2 billion).   
Question 7 
We are interested in learning how Singapore monito rs shipments into and exports and re-exports from 
trade zones.  Do Singapore's authorities maintain sp ecific trade statistics for each type operation for 
the different trade zones?  If yes, how can these statistics be consulted. 
 
Answer 
Singapore maintains trade statistics based on types of  trade (i.e., import, expor t or re-export).  These 
trade statistics are available on a subscripti on basis at: https://statlink.iesingapore.gov.sg/ 
Default.aspx. 
 
Page 41, Para 65  
 In Customs 2015, Singapore Customs' outlook on ke y trends and developments, Singapore Customs 
undertake to "strengthen coopera tion with foreign authorities to combat illicit diversions and 
transshipments".  Singapore Customs notes that "[a]s trade itself is a transnational activity, 
international cooperation is essential for effective prevention, investigation and suppression of illegal 
activities involving the international supply chain".   Question 8 
Could Singapore please list existing cooperation agreements between Singapore Customs and other 
authorities and provide information on its plan to  reinforce customs cooperation to combat illicit 
trade.  
 
Answer 
Singapore takes the issue of com bating illicit trade seriously.  We also seek to achieve this through 
our membership and active partic ipation of the World Customs Organisation Regional Intelligence 
Liaison Offices (WCO RILO) network.  
 WT/TPR/M/267/Add.1 
Page 102  
 
  Page 42, Para 67 
 
According to the Secretariat Report, "[g]oods ma y be stored in FTZs for an unlimited period until 
they are either released into the domestic market  or transshipped" but "[t]obacco and liquor may only 
be stored in FTZs if they are to be transshipped". 
 
Question 9 
Does the "transshipment requirement" only apply to tobacco and liquor or tobacco and liquor 
products?   
 
Answer 
Any products may be stored in FTZs until they a re either released into the domestic market or 
transhipped.  However, we do not allow storage of  tobacco, tobacco products  and liquor in the FTZs, 
unless they are to be transhipped.   
 
Question 10 
How does Singapore control the transshipment of tob acco and liquor stored in FTZs?  Is liquor and 
tobacco stored in special warehouses and subject to increased scrutiny by  the FTZ authorities?  
 Answer 
Singapore Customs does not designate special places in the FTZs for the storage of tobacco and liquor.  Customs declarations are required for th e transhipment of liquor and tobacco if there are 
local consignees involved. 
 
Question 11 
Does the "transshipment requirement" prevent the re -packaging, sorting, grading or production of 
tobacco and liquor in FTZs? 
 
Answer 
Processes such as re-packing, sorting and grading may be undertaken in the FTZs.  However, the 
production of tobacco and liquor is not permitted in the FTZs.  
 
The Secretariat Report also provides that "[m]anuf acturing may also be carried out, upon application 
to Customs" in FTZs.    
Question 12 
Does Singapore maintain a list of all companies manufacturing in its FTZs?  If yes, is such list public? 
 
Answer 
Singapore Customs, as the approving authority of m anufacturing activity in the FTZs, maintains a list 
of the companies which have been approved to opera te in the FTZ. While the list is not publicly 
available, each time a company is approved to operate in the FTZ, this is published in the 
Government Gazettes.  
 
Page 56, Para 106  
The Secretariat Report notes that the Intellectual Pr operty Rights Branch of the Police ("IPRB") "may 
be assisted by Singapore Customs or the Immi gration and Checkpoints Authority in locating 
infringing goods, and in facilitating enforcement and investigation.  This arrangement extends beyond 
inland and border enforcement, and applies to goods that are imported and re-exported through 
Singapore's territorial jurisdiction."  WT/TPR/M/267/Add.1 
 Page 103 
 
 
   
Question 13 
Could Singapore confirm that goods transshipped th rough FTZ are also subject to IP protection rules 
and that the IPRB can seize goods in FTZs that infringe trade mark or copyright legislation. 
 
Answer 
Yes, goods transhipped through FTZs are subject to IP protection rules.  Our customs authorities 
have powers of examination in respect of suspect counterfeit trademark and pirated copyright goods.  
Should there be any suspect counterfeit trademark /pirated copyright goods found, our customs 
authorities will inform the IPR owner, and the IPR ow ner can use the information to facilitate his 
taking of action at the final port of call.   
 
Question 14 
Are goods transshipped through FTZs also subject to in ternational disciplines agr eed to by Singapore?  
 
Answer 
Yes, goods transhipped through FTZs are subject to in ternational disciplines involving transhipment 
goods agreed to by Singapore.   
  
PERU 
 
With reference to the Trade Policy Review of Si ngapore, we have the following questions regarding 
the customs valuation of goods: 
 
Question 1 
Singapore reportedly issues binding advance rulings on customs valuation.  We would like to know, 
in this connection, whether the ruling can be challe nged by the importer when there is disagreement 
with the Administration's decision, and whether the ruling can be modified or revoked by the Administration.  It would also be important to know whether Singapore has introduced a 
computerized facility for the recording and consultation of rulings issued. 
 
Answer 
Where an importer disagrees with an advance ruling i ssued by Singapore Customs, the importer can 
appeal against this ruling.  Singapore Customs has  the authority to modify or revoke the original 
ruling.  We have not introduced a computerised fa cility for tracking the issuance of advance rulings. 
 
Question 2 
Does the Singapore Customs Administration have an im port price database, and if so, is this database 
used to verify the declared value and to repl ace the value where necessary, or only for risk 
management purposes?  Answer 
Yes, Singapore Customs has an import price database that is being used for risk management purposes only.  Question 3 
It would be important to know whether the Singa pore Customs Administration applies paragraph 2 of 
Decision 4.1 of the WTO Committee on Customs Valuation concerning the valuation of carrier media bearing software for data processing equipment, and if  so, the treatment given to the value of licences 
for the use of the software in determining the customs value. WT/TPR/M/267/Add.1 
Page 104  
 
   
Answer 
Singapore applies paragraph 2 of Decision 4.1 of the WTO Committee on Customs Valuation 
concerning the valuation of carrier media beari ng software for data processing equipment. However, 
currently, Singapore does not levy import duties on carri er media.  With regard to the treatment of 
licence fees for such goods, the va lue of such licences will be excl uded from the valuation of the 
carrier media, unlike the treatment of other goods  which abides by Article 8.1 (c) where the licence 
fee will be added as an adjustment to the customs va lue of the imported goods if the licence fee is paid 
by the importer as a condition of sale of the goods being valued.  
  
ECUADOR 
 Question 1 
With reference to Chapter I, Section (2) "Recen t Economic Performance", page 3, paragraph 8:  
concerning supply-side measures in order to pr omote productivity growth, could Singapore please 
explain what types of measures are involved? 
 
Answer 
As mentioned in paragraph 19 of Section I, 16 key s ectors have been identified.  Most of the roadmaps 
to spur these sectors have been endorsed.  The sector al approach is supported by key efforts in key 
horizontal productivity enablers which have across-t he-board impact in raising productivity.  For 
example, under Continuing Education and Training (CET), the polytechnics have increased the number of training places for part-time diplom a, advanced diploma and specialist diploma 
programmes, and also introduced productivity-related courses.  
 
Question 2 
With reference to Chapter III, Section (1) "M easures Directly Affecting Imports", page 23, 
paragraph 5:  how is it that the implementation of the Secure Trade Partnership (STP) does not affect 
the conditions of competition in Singapore's ma rket, and how would this programme, which is 
recognized under mutual recognition arrangements signed by Singapore and which grants certain 
advantages with respect to customs inspections, be  consistent with the WTO's most-favoured-nation 
principle? 
 
Answer 
The STP programme is our national supply chain secu rity programme that was developed in line with 
the SAFE Framework's Authorised Economic Opera tor (AEO) Programme. It is a key component 
under the Customs-to-Business Pillar of the SAFE Framework that seeks to balance the needs of 
facilitation and security.  Singapore Customs, toge ther with 165 other Customs Administrations, has 
expressed its intent to implement the SAFE Framew ork. Participation in the STP programme is 
voluntary, and applications are open  to all companies in Singapore that are supply chain 
stakeholders (importers, exporters, warehouse op erators, transporters, terminal operators etc). 
 
Question 3 
With reference to Chapter III, Section (1) "Meas ures Directly Affecting Imports", pages 24-25, 
paragraph 8:  on the subject of the issuance of bi nding advance customs valuation rulings subject to a 
fee of S$165.00, how does Singapore ensure that this fee, which is paid as part of an import process, 
complies with the binding commitments contained in its WTO tariff schedule? 
 
Answer 
This is not a custom duty.  The fee is to be paid by importers who have requested for such an advance 
valuation. As with all Customs fees, the fee payable for binding advance customs valuation rulings  WT/TPR/M/267/Add.1 
 Page 105 
 
 
  are for the purpose of cost recovery. It is a flat f ee that is charged for the Customs service rendered 
and is non-discriminatory in nature, i.e. regar dless of the type of product or its origin. 
 
Question 4 
With reference to Chapter III, Section (1) "Measures Directly Affecting Imports", pages 24-25, paragraph 8:  on the subject of the issuance of bi nding advance customs valuation rulings, since this 
is a domestic charge, how is it justified under the principles of non-discrimination (national 
treatment) considering that in view of its genera l nature (the products to which it applies are not 
specified) it would be paid on imports of produ cts that are like, directly competitive with, 
or substitutable for certain products of Singaporean origin? 
 
Answer 
This is not a custom duty.  The fee is to be paid by importers who have requested for such an advance 
valuation.  As with all Customs fees, the fee payable for binding advance customs valuation rulings 
are for the purpose of cost recovery. It is a flat f ee that is charged for the Customs service rendered 
and is non-discriminatory in nature, i.e. regar dless of the type of product or its origin. 
 
Question 5 
With reference to Chapter III, Section (2) "M easures Directly Affecting Exports", page 41, 
paragraph 63 concerning the Double Tax Deduction scheme:  assuming that the new overseas 
operations to be developed or expanded may concern the production of goods (processed 
domestically as well), could you please tell us how the Double Tax Deduction scheme, which allows 
for double tax deduction of expenditure (costs) exc eeding the deduction for do mestic production, fits 
in with Singapore's export subsidy commitments? 
 
Answer 
The Double Tax Deduction Scheme (DTD) encour ages Singapore companies to venture overseas and 
enhance their investment activities.  Under the DTD Scheme, companies can obtain a tax deduction of 
up to 200% on qualifying expenditure, against thei r taxable income.  The activities eligible for 
deduction include business development and investment study trips/missions, trade fairs and market 
survey or feasibility study and Investment feasibility or due diligence studies.  The DTD is consistent with Singapore's comm itments under the SCM agreement. Neither DTD nor 
any other IE-supported assistance is tied to reci pient companies' export p erformance or future 
exportation.   Question 6 
With reference to Chapter III, Section (3) "M easures Affecting Production and Trade", page 53, 
paragraph 106, on the subject of the intellectual property regime:  what treatment and jurisdictional 
scope are applied, under Singapore's intellectual property regime, to goods in transit "considered" to 
be in breach of intell ectual property rights? 
 
Answer 
For transhipped goods (i.e. goods that are not im ported into or exported out of Singapore), our 
customs authorities have powers of examination in respect of suspect counterfeit trademark and 
pirated copyright goods.  Should there be any susp ect counterfeit trademark/pirated copyright goods 
found, our customs authorities will inform the IPR ow ner, and the IPR owner can use the information 
to facilitate his taking of action at the final port of call. 
 
Question 7 
According to some exporters, the process involved in qualifying as an importer of food products in 
Singapore and obtaining an import licence can last up to two or three years, and requires highly detailed information concerning the production plant and the processi ng methods used, with the result 
that the business is not very profitable for sma ll exporters from developing countries like Ecuador.  WT/TPR/M/267/Add.1 
Page 106  
 
  Are there any special procedures for qualifying as im porters of food products, and if so, what are 
they, and in the government's experience , what is the average time required? 
 
Answer 
Import Requirements for Meat 
The local importer must be licensed by AVA and a permit is required for every consignment imported. 
Import of meat and meat products  is permitted only from approved sources. Every consignment must 
be accompanied by a health certificate issued by  a veterinary authority of the exporting country, 
certifying that Singapore's animal health and food safety requirements have been complied with.  
 
Meat and meat products (including beef, mutton,  poultry and pork) will be subjected accreditation 
procedures. Competent authorities of the countries can submit the information for accreditation to 
AVA for evaluation.  There are two stages in th e accreditation process: country evaluation (new 
exporting country) and establishment evaluation (new establishment).  The former is on the veterinary 
infrastructure, animal health and food safety system and the latter is  on the hygiene and sanitation of 
individual establishment.  The evaluation for accredita tion is carried out in line with the principles of 
Codex.  In the case of beef, we would also consider the BSE status of individual country as determined by OIE.   We have attached a simple guide to  facilitate accreditation request.   
 
A. EXPORTING MEAT AND MEAT PRODUCTS TO SINGAPORE 
 
Refer to export for processed food:  
http://www.ava.gov.sg/Food 
Sector/ImportExport 
TransOfFood/RegTolmp ortExportTransshipFood/ Country evaluation required.  Refer to:  
http://www.ava.gov.sg/ 
NR/rdonlyres/2CFF1FE3 
-8D20-4E7A-BC89- 6368076F427B/22876/A 
pprovedMeatCountries1 
20117.pdf for list of  Approved countries Complete and submit the relevant application form 
through the Central Competent Authority in the export country. 
-Slaughterhouse/cutting plant 
- Canning/Processing plant 
 
  WT/TPR/M/267/Add.1 
 Page 107 
 
 
  B. EXPORTING PROCESSED EGG PRODUCTS TO SINGAPORE 
 
Refer to export for 
table eggs:  Refer to export for 
processed food:  Country evaluation  
required. Refer to  Complete and submit  
the relevant  
http://www.ava.go  http://www.ava.go  http ://www.ava.gov.s  application form  
v.sg/FoodSector/Im  v.sg/FoodSector/I  g/NR/rdonlyres/2CFF1  through the Central  
portExportTransOfF 
ood/AccredOfOvers  mportExportTrans 
OfFood/ReqToImp  FE3-8D20-4E7A-BC89-
6368076F427B/22876  Competent Authority in the 
export country.  
easEggFarms/  ortExportTransship  /ApprovedMeatCount   
 Food/  ries120117.pdf  for list   
  of approved countries.   
 
* Only powdered and pasteurised liquid eggs (including whole e ggs, whites, yolks and their blends) and whole egg products like ha rd boiled 
eggs and whole egg omelettes require accr editation.  For import of other processed products containing eggs, like noodles and c akes; 
please refer to export of processed f ood:  http://www.ava.gov.sg/FoodSector/Im portExportTransOfFood/ ReqToImportExport 
TransshipFood/.  
 
C. OVERVIEW FOR SUBMI TTING AVA APPLICATION FROMS 
 
 
 
WT/TPR/M/267/Add.1 
Page 108  
 
  D. GUIDELINES ON COMPLETING AVA APPLICATION FORMS  
1) You are only required to complete and AVA application form if you are: 
i.  Exporting meat and meat products containing more than 5% meat content  
ii.  Exporting processed egg products (refer to section B above)  
 
2) Do not use these application forms if you are:  
i. Exporting processed foods (Refer to:  
http://www.ava.gov.sg/FoodSector/ImportEx portTransOfFood/ReqToImportExportTra 
nsshipFood/)  
ii. Exporting table shell eggs (Refer to:  
http://www.ava.gov.sg/FoodSector/ImportE xportTransOfFood/AccredOfOverseasEggF 
arms/)  
 3) There are three differen t applications forms:  
i.  Slaughterhouse/Cutting Plant  
ii.  Canning/Processing Plant (further processing plant)  
iii. Egg Processing Plant (processed egg products)   [Please use the correct application form to avoid delays.]   
4) There are two formats of the application form:  
i.  Microsoft Word (complete soft copy document and submit with a scanned copy of 
page 12 with official endorsement) [Preferred]  
ii.  PDF (print for manual completion then scan completed application form)   
5) Raw meat use for further processing MUST be sourced from AVA approved slaughterhouse 
within the SAME EXPORT  country (the slaughterhouse is required to submit a separate application 
form if it has not been approved for export to Singapore). 
 6) Export of beef and beef products are only p ermitted from certain countries due to concerns 
with Bovine Spongiform Encephalopathy (BSE) (refer to:  http://www.ava.gov.sg/NR/rdonlyres/ 
2CFF1FE3-8D20-4E7A-BC89-6368076F427B/22876/Approved/MeatCountries120117.pdf) 
 7) Ensure that every question in the application fo rm is completed and a ttachments provided as 
indicated (incomplete application forms would result in  delays).  Refer to the sample application form 
as an example of how to complete the form. 
 
8) Ensure that the application form is completed in ENGLISH . 
 
9) Ensure that the completed application form is accompanied by a covering letter from the 
relevant Competent Authority in the country with its verification and endorsement, before submission. 
 
10) Soft copy submissions are encouraged.  There are 3 modes of submitting the application 
form: 
i. Secure File Transfer [Preferred]  
ii. CD/DVD 
iii. Email wong siew hwa@ava.gov.sg or loi yu zhen@ava.gov.sg ( file sizes above 5 MB 
cannot be sent via email)  
More information can be found on AVA's website:  
http://www.ava.gov.sg/FoodSector/ImportEx portTransOfFood/AccredOfOverseasMeatEgg/ 
  WT/TPR/M/267/Add.1 
 Page 109 
 
 
  All imported meat consignments are subjected to in spection and samples may be collected for testing 
before sale is allowed.  Import Requirements for Seafood 
The local importer must be licensed by AVA and a pe rmit is required for every consignment imported.  
 
Fish and fish products can be imported from any co untry. Only items classified as high risk products 
are subject to the following restrictions:   
High Risk Product Condition 
Chilled shucked raw oysters 
Chilled cockle meat 
Chilled cooked prawn/shrimp Chilled crab meat Import is not allowed 
Live oysters Import is only allowed from countries  which meet AVA's requirements for a shellfish 
sanitation programme. Countries currently appr oved are Australia, Canada, France, Ireland, 
the Netherlands, New Zealand, United Kingdom and USA. 
Each consignment must be accompanied by a health certificate issued by the competent 
authority of the exporting country, certifying that  Singapore's animal health and food safety 
requirements have been complied with. 
Frozen oysters 
Frozen blood cockle meat 
Frozen cooked prawns 
Frozen raw/cooked crab meat Each consignment must be accompanied by a health certificate issued by the competent 
authority of the exporting country, certifying that  Singapore's animal health and food safety 
requirements have been complied with. 
 
For seafood products, the above-mentioned high-risk products and all ready-t o-eat products (e.g. 
smoked fish) are subjected to hold-and-test.  Othe r seafood consignments may also be subjected to 
inspection and sampling as and when appropriate depending on food safety concerns.  
 
Import Requirements for Fresh Fruits and Vegetables 
The local importer must be licensed by AVA and a pe rmit is required for every consignment imported.  
 Fresh fruits and vegetables may be imported from any country.  Under the Control of Plants (Import 
& Transhipment of Fresh Fruits & Vegetables) Ru les, fresh fruits and vegetables imported shall not 
contain any prohibited pesticide, or levels of pes ticide residue or toxic chemical residue exceeding the 
prescribed levels specified in the Ninth Schedule of  the Food Regulations or recommended in the 
Joint FAO/WHO Codex Alimentarius Commission.  For consignments from countries in the South American tropics, a phytosanitary certificate is 
required to certify that the imported produce is free  from South American Leaf Blight (SALB) or is 
sourced from or grown in an area free from SALB.   Containers (eg. cartons, baskets) of fresh fruits and vegetable must be labelled with the following at 
the time of import:  
i. Name and address of the producer of the products 
ii. Product description 
iii. Date of export/packing  
 Import Requirements for Processed Food 
The local importer must be registered by AVA and a permit is required for every consignment 
imported.  
 Processed food and food appliances may be imported from any country. However, the local importers 
are required to ensure and maintain documentary pr oof that the products imported are produced in a WT/TPR/M/267/Add.1 
Page 110  
 
  regulated establishment (i.e. produced in an estab lishment under proper supervision of the competent 
food authority of the exporting country or which has a quality assurance program acceptable to 
AVA). Some processed food products are classifie d as high-risk and require additional documents 
such as health certificates and/or laboratory analysi s reports need to be s ubmitted prior to import. 
The list of these products and their requirements are as attached below: 
Import Requirements of Specific Food Products (Updated 10 July 2012)  
Please be informed that meeting the import requi rements does not exempt the imported consignments 
from inspection and sampling for laboratory tests by AVA.  AVA may conduct other tests in addition 
to those specified below. Importers must ensure that their products comply fully with the requirements 
of the Food Regulations.  
A) Dairy Products from Foot-and-Mou th Disease (FMD) affected countries  
 
The import requirements for dairy products (liquid m ilk, cheese, butter, ice-cream, yoghurt, milk 
powder) from FMD affected countries are as follows:  
(a) Submission of documentary proof (one time submission) that dairy products are 
manufactured in premises regulated by compet ent authority (e.g. certified true copy of the 
manufacturer's licence)  
 
(b) Submission of health certificate (every consignmen t) stating that the dairy raw ingredient has 
been subjected to one of the following procedures:  
(i) a sterilisation process applying a minimum temperature of 132°C for at least one 
second (ultra-high temperature [UHT]), or  
(ii) if the milk has a pH less than 7.0, a sterilisation process applying a minimum 
temperature of 72°C for at least 15 seconds (high temperature -short time 
pasteurisation [HTST]), or  
(iii) if the milk has a pH of 7.0 or over, the HTST process applied twice.   
(c) The health certificate should include the following information:  
(i) Description of the products including brand name and nature of product;  
(ii) Quantity in the appropriate units;  
(iii) Lot identifier and date of production;  (iv) Name and address of the manufacturer or the processing establishment  
(v) Name and address of the importer or consignee;  (vi) Name and address of the exporter or consignor;  
(vii) Country of dispatch;  
(viii) Country of destination  
Please refer to OIE website:  http://www.oie.int/eng/Status/FMD/en_fmd_free.htm for a list of FMD 
free countries.  
B) Pasteurized Liquid Milk from FMD-free countries  The import requirements for pasteurized liquid m ilk from FMD free countries are as follows:  
(a) Submission of documentary proof (one time s ubmission) that products are manufactured in 
premises regulated by competent authority (e.g. certified true copy of the manufacturer's licence)  
 (b) Submission of health certificate (every cons ignment) that pasteurized liquid milk  
(i) produced using milk ingredients originating from FMD free countries;   WT/TPR/M/267/Add.1 
 Page 111 
 
 
  (ii) has been pasteurized by heating at a minimum temperature of 72o
C for a minimum of 
15 seconds or an equivalent process.  
 
(c) The health certificate should include the following information:  
(i) Description of the products including brand name and nature of product;  
(ii) Quantity in the appropriate units;  
(iii) Lot identifier and date of production;  
(iv) Name and address of the manufacturer or the processing establishment  
(v) Name and address of the importer or consignee;  (vi) Name and address of the exporter or consignor;  
(vii) Country of dispatch;  
(viii) Country of destination  
Please refer to OIE website:  http://www.oie.int/eng/Status/FMD/en_fmd_free.htm for a list of FMD 
free countries.  
C) Infant Formula (Age 0-12 Months)  
The import requirements for infant formula, and follow-on formula (age 0-12 months) are as 
follows:  
(a) Submission of documentary proof (one time subm ission) that the imported infant formulas are 
manufactured in a premise regulated by the comp etent authority (e.g. certified true copy of the 
manufacturer's licence),  (b) FMD free countries Submission of health certificate that must contain the following 
attestation by the relevant competent authority of the exporting country  
i) Products are produced using milk ingred ients originating from FMD free countries 
ii) Liquid milk used is pasteur ized by heating at a min 72 o
C for a minimum 15 secs or an 
equivalent process  
 
(c) FMD affected countries Submission of health  certificate that must contain the following 
attestation by the relevant competent authority of the exporting country  
(i) a sterilisation process applying a minimum temperature of 132°C for at least one 
second (ultra-high temperature [UHT]), or  
(ii) if the milk has a pH less than 7.0, a sterilisation process applying a minimum 
temperature of 72°C for at least 15 seconds (high temperature -short time pasteurisation [HTST]), or  
(iii) if the milk has a pH of 7.0 or over, the HTST process applied twice.  
 
(d) The health certificate should include the following information:  
(i) Description of the products including brand name and nature of product;  
(ii) Quantity in the appropriate units;  
(iii) Lot identifier and date of production;  (iv) Name and address of the manufacturer or the processing establishment  
(v) Name and address of the importer or consignee;  
(vi) Name and address of the exporter or consignor;  
(vii) Country of dispatch;  
(viii) Country of destination  
 
(e) Submission of health certificate or manufacturer' s quality control (QC) reports on chemical 
and microbiological test once every 6 months:  WT/TPR/M/267/Add.1 
Page 112  
 
  Laboratory Report Sub mitted by Importer (Once every 6 months) 
Chemical   Microbiological  
Powdered formulas and Liquid formulas in hermetically 
sealed containers 
1. Aflatoxin M1   Powdered formulas  
 1. Total colony count  
 2. *Total coliform  
 3. *Faecal coliform  
 4. *Escherichia coli  
 5. *Enterobacter sakazakii (Cronobacter spp)  
 6. Salmonella spp.  
 7. Staphylococcus enterotoxin (or   
  Stapylococcus aureus)  
  Liquid formulas in hermetically sealed containers  
 1. Sterility test  
*Enterobacteriaceae test can be accepted as a test method for total coliform, faecal coliform, 
Escherichia coli and Enterobacter sakazakii (Cronobacter spp).  
 Importers may be required to test for the followi ng parameters if requested by AVA: # Chemical: 
Heavy metals, Melamine, Pesticide residues, Pol ychlorinated biphenyls (PCBs) #Microbiological: 
Clostridium botulinum, Campylobacter, List eria monocytogenes, Bacillus enterotoxins. 
 
D) Infant Cereals  
The import requirements for infant cereals are as follows:  (a) Submission of documentary proof (one time submission) that the imported products are 
manufactured in a premise regulated by the comp etent authority (e.g. certified true copy of the 
manufacturer's licence),  
(b) Submission of Chemical test report (every consignment)  
 
Laboratory Report Submitted by Importer (every consignment)  
Chemical  
Aflatoxin B1  
 
E) Traditional Cakes & Nasi Lemak   The import requirements for traditional cakes (Malay  kueh such as onde-onde, kueh lepat pisang, 
seri-pinang etc. and Chinese kueh such as ang ku ku eh, soon kueh, carrot cake)  and nasi lemak are as 
follows: 
 
(a) Submission of documentary proof (one time submission) that the imported products are 
manufactured in a premise regulated by the comp etent authority (e.g. certified true copy of the 
manufacturer's licence)  
(b) Submission of microbiological test report (monthly submission). 
  WT/TPR/M/267/Add.1 
 Page 113 
 
 
  Laboratory Report  Submitted by Importer (Monthly) 
Microbiological 
• Total colony count  
• Fecal coliform  • E. coli  • Staphylococcus aureus  • Bacillus cereus 
 
F) Coconut Products-Coconut Milk, Grated Coconut, Jelly Coconut, Shelled 
 Coconut  
 
The import requirements for coconut products are as follows:  
 
(a) Submission of documentary proof (one time submission) that the imported products are 
manufactured in a premise regulated by the comp etent authority (e.g. certified true copy of the 
manufacturer's licence),  
(b) Submission of microbiological report (once every 6 months).  
 
Laboratory Report Sub mitted by Importer (Once every 6 Monthly) 
Microbiological 
• Total colony count  
• Fecal coliform  
• E. coli  • Salmonella  
• Staphylococcus enterotoxins 
 
G) Ready to Eat Minimally Processed Cut/ Peel ed Fruits and Vegetables from Malaysia  
 The import requirements for ready to eat minimally  processed cut/peeled fruits and vegetables from 
Malaysia only are tabulated as follows:  
 
(a) Registration of importers and regis tered producers of cut sugar cane 
 
(i) All ready to eat minimally processed cut/peeled fruits and vegetables must be 
obtained from producers registered and certifie d by Malaysian Ministry of Health.  
(ii) All importers are required to regis ter with AVA's Quarantine & Inspection 
Department (QID) and produce documentary proof t hat the producer of their ready to eat 
minimally processed cut/peeled fruits and veg etables is registered and certified by Malaysian 
Ministry of Health.  AVA (QID) will issue a Registration Number and an Establishment Code 
to the importer of each successful application.  
 
(c) Product label Pre-packed ready-to-eat mi nimally processed fruits and vegetables are 
required to be date-marked.   (d) Permit Application When applying for im port permits, importers should declare their AVA 
(QID) Registration Number in the Licence Nu mber field, correct HS and Product Codes, and 
Establishment Code in the TradeNet system.  
 
H) Minimally Processed Cut/Peeled Fruits and Vegetables  
The import requirements for minimally processed  cut and peeled fruits and vegetables are 
tabulated as follows: WT/TPR/M/267/Add.1 
Page 114  
 
  (a) Submission of documentary proof (one time submission) that the imported products are 
manufactured in a premise regulated by the comp etent authority (e.g. certified true copy of the 
manufacturer's licence),  
(b) Submission of chemical and microbiological l aboratory reports will only be required once in 
six months for the import of MP fruits and MP le afy vegetables (e.g. lettuce, cabbage, cai xin etc.). 
Laboratory reports will not be required for the import of non-leafy MP vegetables (e.g. onions, 
potatoes, carrots, water chestnuts etc.)  
Laboratory Report Sub mitted by Importer (Once every 6 months) 
Chemical  Microbiological for ready-to-eat  only e.g. salad, cut fruits etc. 
Pesticide Residues 
 
• Organochlorines 
• Organophophates • Dithiocarbamates 
• N-Methylcarbamates 
• Pyrethroids  
 
• Total colony count 
• Fecal coliform • E.coli 
 
(c) Product label  
Pre-packed ready-to-eat minimally processed fruits  and vegetables are required to be date-marked.  
 
I) Minimally Processed Cut Sugar Cane  
 The import requirements for cut sugar cane are tabulated as follows:  
(a) Registration of importers and regist ered producers of cut sugar cane  
 
(i) All cut sugar cane must be obtaine d from producers registered and certified by the 
relevant authority of the exporting countries.  (ii) All importers are required to regis ter with AVA's Quarantine & Inspection 
Department (QID) and produce documentary proof t hat the producer of their cut sugar cane 
is registered and certified by relevant authority  of the exporting country.  AVA (QID) will 
issue a Registration Number and an Establishment Code to the importer of each successful 
application.  
 
(b) Cut sugar cane to be cleaned, bo xed and transported in covered vehicles  
 (c) Permit application when applying for import p ermits, importers should declare their AVA 
(QID) Registration Number in the Licence Nu mber field, correct HS and Product Codes, and 
Establishment Code in the TradeNet system.  The HS and Product Code is as follows:  
 
HS Code Product Code Product Description Unit 
12129919 Z1PØSCØFRRD  Sugarcane, fresh or chilled,  either cut or peeled 
(other than whole) TNE 
 
d) Product labelling Importers are to ensure that  the boxes containing the cut sugar cane are 
properly labelled with the type/variety of sugar  cane, address of farm, net weight, name and address 
of importer, country of origin and storage condition  
 
J) Mooncakes  
 
The import requirements for mooncakes are as follows:   WT/TPR/M/267/Add.1 
 Page 115 
 
 
   
(a) Submission of documentary proof (one time submission) that the imported products are 
manufactured in a premise regulated and inspected by the competent authority (e.g. certified true 
copy of the manufacturer's licence).  
 
 Laboratory Report Sub mitted by Importer (e very consignment) 
 Chemical   Microbiological  
 Test on mooncakes:  
 • Sulphur dioxide 
 • Benzoic acid  
 • Methyl-p-b enzoate  
 • Propyl-p-benzoate  
 • Sorbic acid  
 
 Test on egg yolk: 
 • Sudan I, II, III & IV  
 • Para Red   • Total colony count, 
 • Fecal coliform,  
 • E. coli • Staphylococcus aureus  
 • Salmonella  
 • Bacillus cereus  
 • Listeria monocytogenes (for snow skin mooncakes only)  
 
(b) Submission of Microbiological and chemical te st report for every type  of mooncakes (every 
consignment).   K) Processed Land Snail and Snail Caviar  
 
The import requirements for land snail (e.g. esca rgot) and snail caviar are as follows:  
(a) The land snails must be farmed and not wild  (b) Documentary proof (one time submission) that the farm and/or processing plants are 
regulated by the relevant authorities  
 
(c) Health certificate (every consignment) to certify  that the products are safe for consumption  
 (d) The health certificate should include the following information:  
(i) Description of the products including brand name and nature of product;  
(ii) Quantity in the appropriate units;  
(iii) Lot identifier and date of production;  
(iv) Name and address of the manufacturer or the processing establishment  
(v) Name and address of the importer or consignee;  (vi) Name and address of the exporter or consignor;  
(vii) Country of dispatch;  
(viii) Country of destination  
 
L) Beef extract and any food products containing beef extract  
 The import requirements for beef extract and food produc ts containing beef extract such as beef cube, 
beef juices, beef gela tine, are as follows: 
 
(a) Import from non-Bovine Spongiform Encephal opathy (BSE) affected countries or non-Mad 
Cow Disease affected countries  Submission of health certificate (every consignment), which must contain the following attestation by 
the veterinary authority of the exporting country  
i) The date and the origin of the beef extra ct, beef ingredients or any other beef 
products  
ii) The product does not come from BSE affected countries.  WT/TPR/M/267/Add.1 
Page 116  
 
   
(b) The health certificate should include the following information:  
(i) Description of the products including brand name and nature of product;  (ii) Quantity in the appropriate units;  (iii Lot identifier and date of production;  
(iv) Name and address of the manufacturer or the processing establishment  
(v) Name and address of the importer or consignee;  (vi) Name and address of the exporter or consignor;  (vii) Country of dispatch;  (viii) Country of destination  
 
Please refer to OIE website:  http://www.oie.in t/en/animal-health-in-the-world/official-disease-
status/bse/list-of-bse-risk-status/for a list of BSE free countries.   M) Bottled Mineral and Drinking Water  
 
For the importation of bottled natural mineral wa ter and drinking water, the importers are required 
to submit to AVA's Quarantine & Inspection De partment (QID) the following documents:  
 (a) Mineral Water (including spring water and mountain spring water)  
(i) The original copy of the authenticati on certificate issued by the relevant controlling 
authority of the country of origin to certify  that the mineral water is genuine.  
(ii) The certificate should indicate the bra nd name, type of water, packing size/type, 
batch number/expiry date, name and address of manufacturer  
(iii) A site plan showing the water source   
(b) Drinking Water (including distilled water, drinking water, mineralised water and reverse 
osmosis water etc.)  
(i) A copy of the licence of the factory where the water was processed and bottled  
 (c) These documents are to be submitted to AVA (QID) for every new brand of bottled mineral 
and drinking water imported by the im porter before commencement of import 
 
(d) Product label  
(i) Bottled drinking water must be properly l abeled with the name of the product, the 
country of origin and the name and address of the importer in Singapore.  
(ii) Bottled mineral drinking water must be properly labeled with the name of the 
product, the country of origin, the name and address of the importer in Singapore, 
name and location of the source of water and the analytical composition giving characteristics to the natural mineral water.  
 
In addition, natural mineral water that contains more than 1 ppm of fluoride will be required to be 
labeled with the words "contains fluoride" as part of , or in close proximity to  the name of the product, 
or in an otherwise prominent position.  Where the natural mineral water contains more than 1.5 ppm 
of fluoride, the label must contain the followi ng statement in addition to the words "contains 
fluoride":  "The product is not suitable for infants and children under the age of seven years".    WT/TPR/M/267/Add.1 
 Page 117 
 
 
  (e) Health certificate (every consi gnment) to reflect the results of the test parameters as specified 
below  
 Mineral / Spring water Drinking water other than mineral /spring water 
 Analysis 
required Limits Analysis 
required Limits 
Microbiological 
parameters      
Total Colony 
count at 37ºC for 
48 hr  Yes  Not more than 100,000 per ml  Yes  Not more than 100,000 per ml  
Total coliforms  Yes  Not detectable pe r 250ml  Yes Not detectable per 100ml  
Fecal coliforms  Yes  Not detectable per 250ml  Yes  Not detectable per 100ml  
E. coli  Yes Not detectable per 250ml   Yes  Not detectable per 100ml  
Fecal streptococci  Yes  Not detectable per 250ml  Yes  Not detectable per 250ml  
Pseudomonas 
aeruginosa  Yes  Not detectable per 250ml  Yes  Not detectable per 250ml  
Sporulate sulphite-
reducing 
anaerobes  Yes  Not detectable per 50ml  Yes  Not detectable per 50ml  
Chemical 
parameters      
Antimony  Yes  Not more than 0.005ppm  Yes  Not more than 0.005ppm  
Arsenic  Yes Not more than 0.01ppm calculate d as As  Yes  Not more than 0.01ppm  
Bromate  Yes  Not more than 10 ppb  Yes  Not more than 10 ppb  
Barium  Yes  Not more than 0.7 ppm  Yes  Not more than 0.7ppm  
Borate  Yes  Not more than 5ppm calculated as B  NA  NA  
Boron  NA  NA  Yes  Not more than 0.5ppm  
Cadmium  Yes  Not more than 0.003ppm  Yes  Not more than 0.003ppm  
Chromium  Yes  Not more than 0.05ppm calculated as Cr  Yes  Not more than 0.05ppm  
Copper  Yes  Not more than 1ppm  Yes  Not more than 2ppm  
Cyanide  Yes  Not more than 0.07ppm  Yes  Not more than 0.07ppm  
Fluoride  Yes  Not more than 2ppm calcula ted as F- Yes  Not more than 1.5ppm  
Lead  Yes  Not more than 0.01ppm  Yes  Not more than 0.01ppm  
Manganese  Yes  Not more than 0.4ppm  Yes  Not more than 0.4 ppm  
Mercury  Yes Not more than 0.001ppm  Yes  Not more than 0.006 ppm for 
inorganic mercury  
Nickel  Yes  Not more than 0.02ppm  Yes  Not more than 0.07 ppm  
Nitrate  Yes  Not more than 50ppm calculated as  NO3 - Yes  Not more than 50ppm calculated as 
NO3 - 
Nitrite 
 Yes  Not more than 0.1ppm calculated as NO2  - Yes  Not more than 3ppm calculated as 
NO2 - 
Organic matter calculated as O2  Yes  Not more than 3ppm  NA  NA  
Selenium  Yes  Not more than 0.01ppm  Yes  Not more than 0.01 ppm  
Sulphide  Yes  Not more than 0.05ppm calculated as H2S  NA  NA  
Trihalomethanes:  
  
Bromoform 
Dibromochloromet hane 
Bromodichloromet 
hane  
Chloroform  NA  NA  
Yes  The sum of the ratio of the 
concentration of each to its 
respective limit value should not exceed 1  
  
Not more than 100ppb for 
Bromoform & Dibro. Not more than 60ppb for 
Bronodichloromethane & Not 
more than 300 ppb for Chloroform  
Chloride  NA  NA  Yes  Not more than 250ppm  WT/TPR/M/267/Add.1 
Page 118  
 
  N) Ice  
The import requirements for ice are as follows: 
(a) Submission of a copy of the licence of the factory where the ice is processed.  
(b) The ice is required to be prepacked, and the pa ckaging of ice should be of food-grade quality.  
(c) The prepacked ice is required to be labelled according to Regulation 5 of the Singapore Food 
Regulations and the word ‘food-grade' should appear on the label.  
(d) All prepacked ice must be transported in refrigerated trucks. The vehicles used in the 
transportation must be in a clean and hygienic condition.  
(e) Submission of microbiological and chemical test  reports (quarterly basis) to reflect the test 
parameters as specified below:  
 
Ice 
Microbiological parameters   Limits  
Total Colony count at 37oC for 48 hr   Not more than 100,000 per ml  
Total coliforms   Not detectable per 100ml  
Fecal coliforms   Not detectable per 100ml  
E. coli   Not detectable per 100ml  
Fecal streptococci   Not detectable per 250ml  
Pseudomonas aeruginosa   Not detectable per 250ml  
Sporulate sulphite-reducing anaerobes   Not detectable per 50ml  
Chemical parameters    
Antimony   Not more than 0.005ppm  
Arsenic   Not more than 0.01ppm  
Bromate   Not more than 10 ppb  
Barium   Not more than 0.7ppm  
Boron   Not more than 0.5ppm  
Cadmium   Not more than 0.003ppm  
Chromium   Not more than 0.05ppm  
Copper   Not more than 2ppm  
Cyanide   Not more than 0.07ppm  
Fluoride   Not more than 1.5ppm  
Lead   Not more than 0.01ppm  
Mercury   Not more than 0.006 ppm for inorganic mercury  
Nickel   Not more than 0.07 ppm  
Nitrate   Not more than 50ppm calculated as NO3 - 
Nitrite   Not more than 3ppm calculated as NO2 - 
Selenium   Not more than 0.01 ppm  
Trihalomethanes: Bromoform Dibromochloromethane 
Bromodichloromethane Chloroform   The sum of the ratio of the con centration of each to its respective 
limit value should not exceed 1 Not more than 100ppb for 
Bromoform & Dibro. Not more than 60ppb for 
Bronodichloromethane & Not more than 300 ppb for Chloroform  
Chloride   Not more than 250ppm  
 
O) Soy Sauce & Oyster Sauce  
 
Soy sauces, oyster sauces and sauces containing soy or oyster sauce as an ingredient, must not be 
detected with more than 0.02 ppm of 3-monochloropropane-1,2-diol (3-MCPD).    WT/TPR/M/267/Add.1 
 Page 119 
 
 
  First time importers of these products are required to  submit the test report to AVA (QID) (only one 
submission) for consideration before importation.   The requirements for 3-MCPD laboratory and 
analytical report are as follows:  a) Laboratory  
 
The 3-MCPD laboratory engaged for analyzing and t esting of the product must be an accredited and 
independent laboratory.  The method of analysis for 3-MCPD is GC/MS. It must have a detection limit of 0.01 ppm.   
b) Analytical Report  
 The report must indicate the following  
i) Brand name;  ii) Type and grade of sauce;  
iii) Country of origin;  
iv) Batch number/expiry date; v) Name and country of laboratory;  vi) Date of laboratory test; vii) % dry matter; viii) Level of 3-MCPD detected (fresh weight); &  
ix)  Detection limit: 0.01ppm/10ppb  
 
c) The permissible level of 3-MCPD is based on 40% dry matter in the product.  The level of 3-
MCPD (fresh weight) and the % dry matter will allow the computation of the level of 3-MCPD based 
on 40% dry matter. 3-MCPD (based on 40% dry matter) = 3-MCPD (fresh weight)/% dry matter X 
40% dry matter  
 P) Absinthe   The alcoholic beverage, absinthe may be imported and sold in Singapore provided that the following 
requirements are complied with:  
(i) thujone (alpha and beta) in the alco holic beverage does not exceed 5 parts per 
million (ppm) if the alcoholic beverage contains not more than 25% alcohol.  
(ii) thujone (alpha and beta) in the al coholic beverage does not exceed 10 parts per 
million (ppm) if the alcoholic beverage contains more than 25% alcohol.  
 
Importers are required to submit both the laborato ry analysis report indicating the level of thujone 
present, as well as documentary proof from the releva nt authority in the country of origin confirming 
that the product is allowed for sale, when applying for import permit via TradeNet system.  
 Q) Other Imported Food Products   
Submission of laboratory test reports to AVA is cu rrently not required for imported food items not 
specified in sections A to P.  However, such pr oducts may be subjected to inspection and sampling by 
AVA.  In general, AVA tests food products for the following test parameters.  The specific parameters 
to be tested for each food product will be dependent  on the risk and hazards a ssociated with the food.  
This list is not exhaustive and AVA may test for additional parameters 
 WT/TPR/M/267/Add.1 
Page 120  
 
  Importers are required to ensure that their products comply fully with the requirements of the Food 
Regulations.  
Examples of chemical tests Exam ples of microbiological tests 
Pesticide residues  -Colony count/plate count  
-Organochlorines  -Coliforms  
-Pyrethroids  -Faecal coliform  
-N-methyl carbamates  - Escherichia coli  
-Dithiocarbamates  -Escherichia coli O157  
-Organophosphates  - Salmonella  
 -Bacillus cereus  
Preservatives  -Bacillus enterotoxins  
-Benzoic acid  -Clostridium perfringens  
-Boric acid  - Listeria monocytogenes  
-Sorbic acid  -Staphylococcus aureus  
-Sulphur dioxide  -Staphylococcus enterotoxins  
-Methyl paraben  -Clostridium botulinum  
-Methyl-p-benzoate   
-Propyl paraben   
-Propyl-p-benzoate   
-Formaldehyde   
Metals   
-Arsenic   
-Antimony   
-Cadmium   
-Copper   
-Lead   
-Mercury  
-Tin  
-Selenium  
-Inorganic arsenic  
Mycotoxins  
-Aflatoxins (B1&2,G1&2)  
-Ochratoxin A  
-Fumonisins  -Deoxynivalenol  
-Zearalenone  
Colours  
-Para Red  
-Sudan I, II, III & V 
 -Chrysoidine  -Basic yellow  
Sweetening agents  
-Acesulfame 
-K -Sucralose 
 -Stevioside 
 -Saccharin  -Cyclamate  -Rebaudioside  
Others  
-Bromate   
In addition, the Singapore Food  Regulations) require all prepacked  food products for sale in 
Singapore to be labelled accordi ng to the requirements specified. 
(http://www.ava.gov.sg/NR/rdonlyres/0CA18578- 7610-4917-BB67-C7DF4B 96504B/23650/2web_ 
SOF_FoodRegulations_15Apr2011.pdf.   WT/TPR/M/267/Add.1 
 Page 121 
 
 
  Application for licence/registration is usually processed within 2 working days and application for 
permits is usually processed in the same working day if all supporting do cuments are submitted. 
 
FOLLOW-UP QUESTIONS 
 
UNITED STATES  
 In its response to advance written questions (s pecifically question 49 from Mexico), Singapore 
indicated that IPR enforcement is a multi-agency effort.   
 
Question 1 Can Singapore please provide additiona l detail regarding the division of  labour in IPR enforcement 
between Singapore Customs, Immigration and Chec kpoints Authority, and the IPR Branch of the 
Singapore Police Force? 
 
Answer 
Singapore Customs and the Immigration and Checkpoi nts Authority are responsible for enforcement 
of border measures.  The IPR Branch of the Singap ore Police Force, on the other hand, is responsible 
for inland enforcement for criminal offences. 
 EUROPAN UNION 
 
Question 1 
Singapore's reply to question 1 on determining countr y of origin does not provide full clarification, 
i.e. the reply states that the "country of origin" refers to the country where the final food product is 
produced - could Singapore explain how it defines "produced"?  E.g. is wine "produced" in the country where the grapes were harvested (as in the EU  rules), or where vinification took place?  What 
about mixtures of different types of wine with different origins?  Is coffee "produced" where the beans were harvested or where they were blended and/ or roasted?  Is yoghurt "produced" in the country 
where the milk was obtained?  Sugar where it is refine d?  What is the country of "production" of meat 
products? 
 
Answer 
Singapore has adopted and follows the CODEX definiti on of produced as per Section 4.5.2 of the 
Codex General Standard for Labelling of Pre-packaged Foods.  
 
Question 2 
From Singapore's reply it appears as if SPS measures are applied solely on the basis of the labelling 
on the products.  However, these measures should appl y on the basis of real risk assessments, which 
should include e.g. the place where the product has b een packed etc.  The labelling should be used 
strictly as an element of consumer information and, according to the WTO rules, be based on non-
preferential origin.  For this purpose, the la bel "Made in the EU" should be sufficient. 
 
Answer 
All imported pre-packaged foods are required to be labelled with information indicating the place of 
manufacturing (e.g. country of origin or manuf acturer address) for food traceability purposes.  The 
labelling is in line with the Codex General Standard for the Labelling of Pre-packaged Foods and 
WTO rules on non-preferential origin.  The labellin g is also used for consumer information.   
Singapore may accept declaration of country of origin  as "EU" if the products are composite foods or 
foods made up of ingredients sourced from multiple EU countries, provided address of the 
manufacturer of the final food product is also declared on the product label. WT/TPR/M/267/Add.1 
Page 122  
 
   
Page 22, Para 1, Footnote 4 
 
Footnote 4 in paragraph 1 mentions that a Cert ificate of Origin is required for preferential 
importations.   
Question 3 
Can Singapore confirm that the presentation of a non-pref erential certificate of origin is not required? 
 
Answer 
Goods with no claim for preferential tariff will not require the presentation of non-preferential 
certificate of origin upon impor tation into Singapore.   
 
JAPAN 
 
Report by the Secretariat (WT/TPR/S/267) 
 IV. TRADE POLICIES BY SECTOR 
(2) Services 
(v) Professional services  (Question:  Pages 77-79, Paragraphs 72-77) 
Thanks to Singapore's explanation, Japan understa nds the details of the procedures for a foreign 
lawyer to be granted a Foreign Practitioner Certificate (FPC) , by which he/she will be able to 
practice permitted areas of Singapore law.  In this  connection, Japan would also like to know the 
procedures for a foreign lawyer who doesn't seek for an FPC , in other words, who practices only 
within the scope of his/her jurisdiction. Japan woul d be happy if the following items of information 
about the procedures for such a category of foreign lawyers were provided. 
 
Question 1 
How an application for the registration with Atto rney General is usually processed, and approximate 
time length for the whole process of the registration  Answer 
A foreign lawyer who intends to practise foreign la w should submit the application form for section 
130K registration to the Attorney-General's Cham bers ("AGC"), duly signed by the foreign lawyer 
and the managing partner of the firm employing the foreign lawyer.  Supporting documents will be 
assessed together with the application form.  The app roximate length of processing time is 1 month if 
all supporting documents are in order. 
 Question 2 
Eligibility requirements for the registration other than being licensed as a lawyer in his/her 
jurisdiction if any (ex. practicing experience in his/her jurisdiction) 
 
Answer 
This is dependent on the type of foreign law prac tice the foreign lawyer is to be employed with, and 
his designation in the practice.  If it is a Joint Law Venture (JLV), the c onstituent foreign law practice 
is required to have 5 or more foreign lawyers resident  in Singapore, who must each have at least 5 
years of relevant legal expertise and experience, and at  least 2 of these foreign lawyers must be equity 
partners in the foreign law practice.  In all cases,  legal academic qualifications are required, together 
with admission to the Bar and the practising certific ation by the foreign jurisdiction in which the 
foreign lawyer is qualified to practise, and that from his/her principal jurisdiction of practice.  The  WT/TPR/M/267/Add.1 
 Page 123 
 
 
  foreign lawyer would is also to be resident in Singapore during his / her registration period with 
AGC.  Question 3 
Documentation to be submitted for the registration 
 Answer 
The documentation required are: 
i. application form for section 130K registrati on duly completed as abovementioned in the 
response to question 1;  
ii. a certified true copy of th e foreign lawyer's passport; 
iii. the curriculum vitae of the foreign lawyer, and supporting documents such as academic 
and professional qualificati ons and certifications; 
iv. professional indemnity insurance coverage ag ainst any claim not less than SGD 2 million 
per incident (or such other sum as may be specifically imposed by  the Attorney -General 
depending on the size of the law firm concerned  and its scope of practice), for loss arising 
from the provision of legal services in or from Singapore, throughout the period of the 
foreign lawyer's registration with AGC; 
v. an official letter from the firm stating the foreign lawyer earns no less than SGD 3000 per 
month (or whichever amount as may be spec ified by the Ministry of Manpower), unless 
the said foreign lawyer is a Singapore c itizen or Singapore Permanent Resident. 
 
Question 4 
Whether or not there is a possibility the registration is rejected. 
 
Answer 
AGC will consider applications on the merits upon the foreign lawyer satisfying the formal 
requirements.  Question 5 
Whether or not the foreign lawyer has to be  a member of the Law Society of Singapore 
 
Answer 
No, membership with the Law Society of Singapo re is only required if the foreign lawyer concerned 
has a Foreign Practitioner Certificate. Nonetheless, foreign lawyers register ed with the Attorney-
General under Part IXA of the Legal Profession Ac t but who are not foreign practitioner members are 
welcome to join the Law Society  as Non-Practitioner members. 
 
Question 6 
Approximate time length for the foreign lawyer to ge t membership of the Law Society of Singapore if 
the membership is necessary 
 
Answer 
A foreign lawyer who has a FPC and is registered w ith AGC as a foreign lawyer under section 130I 
or 130L of the Legal Profession Act will become a member of the Law Society forthwith and remain a 
member so long as his registration continues in force.  As a member, the foreign practitioner would 
have to make payment of the memb ership fees to the Law Society. 
 
 
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