Short answer: As at 18 October 2026, most products of Singapore entering the US face an additional 12.5% Section 301 tariff, with exemptions for items such as semiconductors and pharmaceuticals. The tariff follows the origin of the goods, not the seller’s address. A Singapore trading company must therefore prove origin with records and never declare re-exported goods as Singapore-made.
For a us tariffs singapore company question, the rate is only half the story. The other half is paperwork: where the goods were really made, whether work done in Singapore changes that, and what records support the certificate of origin. US tariff policy has changed several times since this article was first published in April 2025, but these documentation duties have not. This refreshed guide covers the current position, Singapore’s rules of origin, how to obtain a certificate of origin, and the risk of routing goods through Singapore to change their apparent origin.
Key facts at a glance
- 20 February 2026: the US Supreme Court held in Learning Resources, Inc. v. Trump, 607 U.S. 229, that the International Emergency Economic Powers Act (IEEPA) does not authorise the President to impose tariffs.
- 24 July 2026, 12:01 a.m. US Eastern time: a 12.5% Section 301 tariff took effect on products of Singapore, with exemptions listed in Annexes I and II of the USTR notice (Federal Register document 2026-15181).
- About one-third of Singapore’s domestic exports to the US, worth about S$9.5 billion a year, are exposed to the 12.5% tariff, according to the Deputy Prime Minister’s parliamentary reply of 8 September 2026.
- Singapore non-preferential origin requires goods to be wholly obtained in Singapore, or substantially transformed here (for example, at least 25% local content or a change in tariff classification at the 6-digit level).
- A certificate of origin applied for through TradeNet costs about S$6.29 per application (S$4.00 statutory fee plus S$2.29 processing and messaging fees).
- Singapore Customs advises keeping supporting documents for at least 5 years; a false declaration under the Regulation of Imports and Exports Act can lead to a fine of up to S$10,000, up to 2 years’ imprisonment, or both.
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
Which US tariffs does a Singapore company face as at 18 October 2026?
The main tariff on Singapore-origin goods is now an additional 12.5% duty imposed under Section 301 of the US Trade Act of 1974, effective from 24 July 2026. It followed a temporary global tariff and applies unless a product falls within one of the listed exemptions.
The “reciprocal” tariffs announced in April 2025, discussed in the original version of this article, relied on IEEPA, which the US Supreme Court held on 20 February 2026 does not authorise tariffs. A temporary 10% global tariff under Section 122 followed, and the Office of the United States Trade Representative (USTR) then opened 60 forced labour investigations, including one into Singapore.
| Date | Development | Effect for Singapore goods |
|---|---|---|
| 20 February 2026 | US Supreme Court decision in Learning Resources, Inc. v. Trump | IEEPA cannot be used to impose tariffs |
| 24 February 2026 | Section 122 global tariff of 10% for 150 days | Temporary tariff on most imports, with exemptions |
| 12 March 2026 | USTR starts 60 Section 301 forced labour investigations | Singapore included |
| 24 July 2026 | Section 301 action takes effect | 12.5% on products of Singapore, unless exempted |
| 8 September 2026 | Parliamentary reply by DPM Gan Kim Yong | About one-third of domestic exports to the US exposed |
Exemptions cover energy products, pharmaceuticals, certain electronics and aerospace products, semiconductors, currency and bullion metals, and goods already subject to Section 232 tariffs. Singapore received 12.5% rather than 10% because it has no law prohibiting imports made with forced labour and no Agreement on Reciprocal Trade with the US. A separate Section 301 investigation into excess manufacturing capacity, which also covers Singapore, had not released findings at the time of the ministry’s 24 July 2026 statement. Check the rate on the date of each shipment, using the USTR notice in the Federal Register and any later amendments.
Why does origin decide the tariff, not where the seller is based?
US tariffs attach to the country of origin of the goods. A Singapore seller of goods made elsewhere cannot claim Singapore treatment for them.
The USTR action applies to “products of Singapore”. Under US customs regulations (19 CFR 134.1), the country of origin is the country of manufacture, production or growth, and work done in another country changes the origin only if it effects a “substantial transformation”. These are US Customs and Border Protection (CBP) regulations, so a Singapore certificate of origin supports the facts but does not decide the US position. If a Singapore trader buys finished goods from a factory in a third country and ships them to a US buyer, they are products of that third country, and that country’s US tariff applies, whether higher or lower than Singapore’s.
What are the rules of origin for Singapore exports?
Under Singapore Customs’ non-preferential rules of origin, goods are Singapore-origin only if they are wholly obtained here or have been substantially transformed here. Simple handling, such as repacking or relabelling, does not count.
| Test | What it requires | Typical evidence |
|---|---|---|
| Wholly obtained | Grown, extracted or produced entirely in Singapore (for example, waste and scrap from manufacturing here) | Production and sourcing records |
| Local content rule | Manufactured in Singapore with at least 25% local content, based on the ex-factory price | Cost breakdown of local materials, direct labour and direct overheads |
| Change in tariff classification | All foreign materials change tariff classification at the 6-digit (sub-heading) level, subject to a 10% tolerance | Bill of materials with HS codes for inputs and finished goods |
| Chemical reaction | For goods in HS Chapters 27 to 40 only, a process that creates a molecule with a new structure | Process description and production records |
Singapore Customs lists “minimal operations” that never confer origin, including changes of packing, breaking up or assembling consignments, simple placing in boxes, affixing labels, simple mixing and simple assembly of parts. A trader whose Singapore activity is limited to warehousing, repacking or labelling is moving foreign goods, not making Singapore goods. Preferential origin under a free trade agreement follows separate, agreement-specific rules.
How does a company apply for a certificate of origin in Singapore?
A certificate of origin (CO) is a trade document stating where goods come from. An ordinary (non-preferential) CO is optional and obtained for commercial reasons. For locally manufactured goods, Singapore Customs sets out this sequence:
- Obtain a Unique Entity Number (UEN) and activate the company’s Customs account. A director or other key personnel registered with ACRA activates it, free of charge, usually within 4 working hours (3 working days if documents are needed).
- Register the manufacturing premises or new product line with Singapore Customs. Processing typically takes one month, registration lasts 3 years, and Customs may visit the factory and inspect records.
- Submit a manufacturing cost statement on the current template. Processing typically takes 7 working days, and the statement is valid for 1 year.
- Apply for the CO through TradeNet, either on its own (about S$6.29) or together with the export permit (about S$9.27 in total). These figures exclude any freight forwarder’s service fees.
- Collect the CO within 2 weeks of approval, check that the details are accurate, and sign it before sending it to the overseas customer.
Five authorised organisations, including the Singapore Manufacturing Federation, also issue ordinary COs, both for Singapore-made goods and for foreign goods re-exported from Singapore, but not for Singapore-origin textiles exported to the US. The full process is on the Singapore Customs origin documentation page. If you are new to permits, our guides to the import and export licence and to excise and customs duty for importers cover the basics, and our sister site explains whether a trading company needs to register with Singapore Customs.
What records should a Singapore trading company keep to prove origin?
Keep every document showing where goods were made, what was done to them here and how they left. Singapore Customs advises keeping supporting documents for at least 5 years, and failing to do so is listed as an offence.
| Document | What it proves |
|---|---|
| Supplier invoices and purchase orders | Where inputs or finished goods were bought, and their cost |
| Bill of materials with HS codes | Whether foreign inputs changed tariff classification |
| Manufacturing cost statement | Local content percentage against the ex-factory price |
| Production, labour and overhead records | That real manufacturing happened in Singapore |
| Import permit and export permit | Declared origin, HS code and quantity at each stage |
| Certificate of origin | The origin certified by Customs or an authorised organisation |
| Bill of lading, airway bill and packing list | Routing and that the shipment matches the paperwork |
These overlap with accounting records. Our article on how long you must keep accounting records explains the Companies Act side, and the guide to GST treatment of exported goods covers the export evidence IRAS expects for zero-rating.
Is transshipment through Singapore to the US legal?
Transshipment, meaning moving goods through Singapore on their way elsewhere, is lawful and routine. What is unlawful is using Singapore to disguise where goods were made, for example by declaring foreign goods as Singapore-origin.
Singapore Customs says exporters must not declare goods as Singapore-origin when they were only imported and re-exported. Its listed offences include false declarations of country of origin and false origin labels on textiles. Minor offences may be compounded for up to S$5,000 each; fraudulent or serious cases may be prosecuted. Beyond penalties, a trader linked to false origin claims risks losing banking facilities and customers. Warning signs include:
- A customer asks for a Singapore CO for goods that only passed through a warehouse here.
- A supplier offers to “relabel” or “repack in Singapore” to reduce a US duty.
- Someone asks to use your UEN to export goods that are not yours, which Singapore Customs warns against unless you take responsibility as exporter.
- Invoices, packing lists and permits show different origins or HS codes for the same goods.
If goods simply move through Singapore, declare them as transhipment or re-exports with their true origin. Our guide to Free Trade Zone usage and customs explains how goods can be stored here pending onward shipment. If you are unsure whether a structure is lawful, speak to a lawyer before the goods move.
What should a Singapore company check before its next US shipment?
Check the origin first, then the rate, then the paperwork.
- Confirm the true country of origin of each product, applying the substantial transformation test rather than the shipping route.
- Check the applicable US rate on the expected date of entry, including whether the product is exempt under Annex I or II or is subject to a Section 232 tariff instead.
- Agree in the sales contract who bears US duties and who acts as importer of record.
- Obtain the right document: an ordinary CO for Singapore-made goods, or a CO stating the foreign origin for re-exports.
- File the export permit with correct HS codes, quantities and origin, and keep copies for at least 5 years.
- Review support such as the Business Adaptation Grant (BizAdapt), launched in October 2025, and the Market Readiness Assistance grant. Our free tools can help with related compliance calculations.
The ministry’s 8 September 2026 parliamentary reply sets out Singapore’s engagement with the USTR and the support measures in more detail.
Frequently asked questions
Does a Singapore certificate of origin guarantee the Singapore tariff rate in the US?
No. Origin at the US border is assessed under US rules, based on where the goods were substantially transformed. A Singapore CO is supporting evidence only.
Can repacking or relabelling in Singapore make goods Singapore-origin?
No. Singapore Customs lists changes of packing, simple placing in boxes or bottles, and affixing marks or labels as minimal operations that do not confer Singapore origin.
Are semiconductors and pharmaceuticals from Singapore subject to the 12.5% tariff?
Semiconductors, pharmaceuticals and pharmaceutical ingredients are among the product exemptions from the 12.5% Section 301 tariff, as are goods already subject to Section 232 tariffs. Check the annexes to the USTR notice for the specific tariff lines.
What happened to the tariffs announced in April 2025?
They relied on IEEPA, which the US Supreme Court held on 20 February 2026 does not authorise tariffs. The US then used Section 122 for a temporary tariff and, from 24 July 2026, Section 301 for the current 12.5% tariff on Singapore goods.
Need help with this?
Raffles Corporate Services can handle the ACRA filings, compliance documentation and records for you, and where court proceedings or legal advice are needed, we work with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice.
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Last reviewed: 18 October 2026. The Editorial Team, Raffles Corporate Services.