  
  
WT/REG402/1  
11 January  2021 
(21-0146) Page: 1/51 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT  BETWEEN THE EUROPEAN UNION  AND SINGAPORE  
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade Agreement  between the 
European Union  and Singapore , has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The factual presentation 
reproduces as closely as possible the terminology used in the Agreement and in the 
comments provided and does not imply official endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mechanism for 
Regional Trade Agreements (WT/L/671) an d thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Alberto Osnago  
(tel: +41 22 739 6969). Any statistical questions arising from this re port may be 
addressed to Thakur  Parajuli (tel: +41 22 739 5473) . 
 
 
  WT/REG402/1  
 
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  Table of Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
1.2   Trade in services and investment  ................................ ................................ ..................  6 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ....................  10 
2.1   Background information  ................................ ................................ .............................. 10 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  11 
3.1   Import duties and charges, and quantitative restrictions ................................ .................. 11 
3.1.1    General provisions  ................................ ................................ ................................ ...11 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 12 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 12 
3.1.3.1    The European Union  ................................ ................................ .............................. 12 
3.1.3.2   Singapore  ................................ ................................ ................................ ............ 15 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....16 
3.2   Rules of origin  ................................ ................................ ................................ ............ 16 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 17 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ........ 17 
3.4.1    Standards  ................................ ................................ ................................ ............... 17 
3.4.1.1    Sanita ry and phytosanitary measures  ................................ ................................ ......17 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 18 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 19 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .19 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 19 
3.4.2.3    Special safeguards  ................................ ................................ ................................ 20 
3.4.2.4    Balance of Payments safeguards  ................................ ................................ ............. 20 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .21 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 21 
3.4.5    Customs -related procedures ................................ ................................ ...................... 22 
3.4.6    Other regulations  ................................ ................................ ................................ .....22 
3.4.6.1    State trading enterprises  ................................ ................................ ....................... 22 
3.5   Sector -specific provisions on trade in goods  ................................ ................................ ...23 
3.5.1    Motor vehicles  ................................ ................................ ................................ ......... 23 
3.5.2    Pharmaceutical products and medical devices  ................................ .............................. 23 
3.5.3    Electronics  ................................ ................................ ................................ .............. 23 
3.5.4    Renewable energy generation  ................................ ................................ ................... 23 
4   PROVISIONS ON TRADE IN SERVICES  ................................ ................................ ....... 24 
4.1   Scope and definitions  ................................ ................................ ................................ ..24 
4.2   Denial of benefits  ................................ ................................ ................................ .......24 
4.3   General provisions on trade in services  ................................ ................................ ......... 25 
4.3.1    Market access  ................................ ................................ ................................ ......... 25 WT/REG402/1  
 
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  4.3.2    National treatment and MFN  ................................ ................................ ...................... 25 
4.3.3    Commercial presence  ................................ ................................ ............................... 25 
4.3.4    Movement of natural persons  ................................ ................................ .................... 25 
4.4   Liberalization commitments  ................................ ................................ ......................... 26 
4.4.1    The European Union  ................................ ................................ ................................ .26 
4.4.1.1    MFN and horizontal commitments  ................................ ................................ ........... 26 
4.4.1.2    Sector specific commitments  ................................ ................................ .................. 27 
4.4.2    Singapore  ................................ ................................ ................................ ............... 30 
4.4.2.1    MFN and horizontal commitments  ................................ ................................ ........... 30 
4.4.2.2    Sector specific commitments  ................................ ................................ .................. 30 
4.5   Regulatory provisions  ................................ ................................ ................................ ..33 
4.5.1    Domestic regulation  ................................ ................................ ................................ .33 
4.5.2    Recognition  ................................ ................................ ................................ ............. 34 
4.5.3    Subsidies  ................................ ................................ ................................ ................ 34 
4.5.4    Safeguards  ................................ ................................ ................................ ............. 34 
4.6   Sector specific provisions on trade in services  ................................ ................................ 34 
4.6.1    Computer services  ................................ ................................ ................................ ...34 
4.6.2    Postal services  ................................ ................................ ................................ ........ 35 
4.6.3    Telecommunications services  ................................ ................................ .................... 35 
4.6.4    Financial services  ................................ ................................ ................................ .....35 
4.6.5    International maritime transport services  ................................ ................................ ...35 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  36 
5.1   Transparency  ................................ ................................ ................................ ............. 36 
5.2   Current payments and capital movements  ................................ ................................ .....36 
5.3   Exceptions  ................................ ................................ ................................ ................. 36 
5.4   Accession and withdrawal  ................................ ................................ ............................ 36 
5.5   Institutional framework  ................................ ................................ ............................... 37 
5.6   Dispute settlement  ................................ ................................ ................................ .....37 
5.7   Relationship with other agreements concluded by the parties  ................................ ........... 39 
5.8   Government procurement  ................................ ................................ ............................ 41 
5.9   Intellectu al property rights  ................................ ................................ .......................... 42 
5.10   Competition  ................................ ................................ ................................ ............. 43 
5.11   Environment  ................................ ................................ ................................ ............ 44 
5.12   Labour  ................................ ................................ ................................ .................... 45 
5.13   Electronic commerce  ................................ ................................ ................................ .45 
5.14   Small and medium -sized enterprises  ................................ ................................ ........... 46 
ANNEX 1  ................................ ................................ ................................ ........................  47 
 
  WT/REG402/1  
 
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Key Facts  
 
Parties to the Agreement:  European Union and Singapore  
 
Date of Signature:    19 October 201 8 
 
Date of Entry into Force:  21 November 2019  
 
Date of Notification:   01 April 2020  
 
Full implementation:    21 November  2024  
 
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between the European Union (EU) and the Republic of Singapore 
(hereinafter the Agreement) is one of the E U's 44 and Singapore's 25 RTAs in force and notified to 
the WTO .  
1.1  Merchandise trade  
1.2.  In 2019, the EU's merchandise exports amounted to EUR 2,039 billion and imports to EUR 
2,054 billion.1 In the same year, Singapore's merchandise exports amounted to EUR 294 billion and 
imports to EUR 270 billion.2 Excluding intra -EU trade, the EU was the second largest trader in the 
world while Singapore was the 1 1th. For both Parties, manufactured produc ts represented the main 
commodity group traded ( 79.4% and 73% respectively of the EU's exports and imports; and 7 2.7% 
and 66. 3% respectively of Singapore's exports and imports).3 
1.3.  Chart 1.1 summarizes the trends in global and bilateral trade of the Parties  for the period 
2013-2019. The EU experienced a trade surplus with the world between 2013 and 2017 and a global 
trade deficit afterwards . Until 2015, Singapore ran an increasing  global trade surplus which started 
to decrease in 2016. Regarding bilateral trade between the Parties, data show a positive balance in 
favour of the EU for the entire period . 
 
 
1 Based on data from the WTO Trade Profiles (2020), EU's exports in 2019 represented 12.6% of global 
exports while its imports were 11.2% of global imports.  
2 Based on data from the WTO Trade Profiles (2020), Singapore's exports in 2019 represented 2.1% of 
global exports while its imports were 1.9% of global imports.  
3 Ranks in world trade and the shares of trade by main commodity group come from the Parties' WTO 
Trade Profiles (2020).  WT/REG402/1  
 
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  Chart 1.1 EU-Singapore:  Merchandise bilateral trade and with world (2013 -2019)  
 
Note:  Exchange rate EUR per USD for Singapore's data : 0.753 (2013), 0.754 (2014), 0.902 (2015), 0.904 
(2016), 0.887 (2017), 0.847 (2018), and 0.893 (2019).  
Source:  Eurostat and UNSD Comtrade database.  
 
1.4.  Based on 201 8 trade data, the EU was Singapore's second largest source of imports and fourth 
largest destination for exports, while Singapore was the EU's 25th largest source of imports and 11th 
largest export destination.4 
1.5.  The commodity structure of trade between the EU and Singapore, as well as of their global 
trade in the period 2016 -2018, is shown in Chart 1.2 on the bas is of Harmonized System (HS) 
sections. The EU's largest import categories globally were machinery, minerals, chemicals 
(respectively 24%, 20% and 9%). Of these, c hemicals, and machinery accounted for more than 
two-thirds  of its imports from Singapore, whil e optical equipment accounted for an additional 10% . 
Singapore's main imports from the EU were machinery (33%), chemicals (15%) and vehicles (12 %) 
while its largest imports globally were machinery ( 42%) and minerals ( 21%). 
 
4 UNSD, Comtrade database.  
0102030405060708090100
050100150200250300350400450500
2013 2014 2015 2016 2017 2018 2019B. Singapore 2013 -2019
(€ billions)
Imports from EU (Right Axis)
Export to EU (Right Axis)
Total Imports
Total Exports
0102030405060708090100
05001,0001,5002,0002,500
2013 2014 2015 2016 2017 2018 2019A. EU 2013 -2019 
(€ billions)
Imports from Singapore (Right Axis)
Export to Singapore (Right Axis)
Total Imports
Total ExportsWT/REG402/1  
 
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  Chart 1.2 EU-Singapore:  Product composition of merchandise trade, by HS Section (2016 -
2018)  
 
Note:  Exchange rate EUR per USD for Singapore's data: 0.904 (2016), 0.887 (2017), 0.847 (2018).  
Source:  Eurostat and UNSD Comtrade  database.  
 
1.2  Trade in services and investment  
1.6.  In 201 9, the EU's share s of total commercial services exports and imports were 18.5% and 
17.6% respectively, while Singapore's share s were  3.4% of world exports and 3. 5% of world 
imports.5 Excluding intra -EU tr ade, the EU was the largest exporter and importer of commercial 
services in the world while Singapore was the world's sixth largest exporter and importer.  
1.7.  Chart 1.3 and Chart 1.4 show global  and bilateral trade in commercial services for the EU 
(based on the period 2013-2018). In 2018, the EU's global exports amounted to EUR 952  billion  
while its global imports were EUR 769  billion . The EU is a net exporter of services to the world with 
business services and transport accounting for the largest categories of traded services. The EU is 
also a net exporter of services to Singapore with c harges for the use of intellectual property  and 
 
5 WTO Trade Profiles (2020).  
43
251086224EU's imports from Singapore (%)
24
20
97664433328EU's global imports (%)
26
16
1666544332227EU's global exports (%)
33
14
1296643328Singapore's imports from EU (%)
42
2166443327Singapore's global imports (%)
47
12105543329Singapore's global exports (%)Total: € 19 billion Total: € 1,847 billion
Total: € 254 billionTotal: € 289 billionTotal: € 1,861 billion
Total: € 33 billion
WT/REG402/1  
 
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  transport being the largest exports. Business services and transport accounted for the largest 
categories of services imported from Singapore.  
Chart 1.3 European Union: Trade in commercial services with world, 2013 -2018  
 
Source:  EuroStat database  based on BPM6.  
Chart 1.4 European Union: Trade in commercial services with Singapore, 2013 -2018  
 
Source:  EuroStat database based on BPM6.  
1.8.  Chart 1.5 shows global trade in commercial services fo r Singapore (based on the period 2013 -
2018). Singapore's global exports were EUR 171 while its global imports were EUR 170. Over the 
2013 to 2018 period, Singapore was a net importer of commercial services from the world until 2017 
before becoming a net ex porter in 2018, with transport and other business services  accounting for 
the largest categories of imported and exported  services. Singapore was a net importer of services 
from the EU with charges for the use of intellectual property and transport being t he largest imports 
and  other business services and transport being the largest exports  (Chart 1.4). 
02004006008001,000
2013 2014 2015 2016 2017 2018A. EU's imports from world
2013 -2018
(Euro Billion)
Personal, cultural, and recreational services Other business services
Telecommunications, computer, and information services Charges for the use of intellectual property n.i.e.
Financial services Insurance and pension services
Construction Travel
Transport Maintenance and repair services n.i.e.
Manufacturing services on physical inputs owned by others01002003004005006007008009001,000
2013 2014 2015 2016 2017 2018B. EU's exports to world
2013 -2018
(Euro Billion)
010203040
2013 2014 2015 2016 2017 2018A. EU's imports from Singapore
2013 -2018
(Euro Billion)
Personal, cultural, and recreational services Other business services
Telecommunications, computer, and information services Charges for the use of intellectual property n.i.e.
Financial services Insurance and pension services
Construction Travel
Transport Maintenance and repair services n.i.e.
Manufacturing services on physical inputs owned by others010203040
2013 2014 2015 2016 2017 2018B. EU's exports to Singapore
2013 -2018
(Euro Billion)WT/REG402/1  
 
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  Chart 1.5 Singapore : Trade in commercial services with world, 2013 -2018  
 
Note:   Exchange rate EUR per USD: 0.753 (2013), 0.75 4 (2014), 0.902 (2015), 0.904 (2016), 0.887 
(2017), and 0.847 (2018) . 
Source:  WTO Services Database based on BPM6.  
1.9.  Chart 1.6 below depicts the EU's foreign direct investment stocks and flows with the world and 
with Singapore during 2013 -2018, while Chart 1.7 shows Singapore 's FDI global stocks and flows. 
The EU has been a global net source of FDI with outward stocks consistently higher than inward 
stocks. The EU's inward and outward flows to the world have been very similar and fluctuating over 
the period. Singapore has been a global recipient of FDI flow . Its global stocks of both inward and 
outward FDI have increased over the period with a slowdown in 2018. The stock of outward FDI 
from the EU to Singapore was higher than the stock of inward FDIs, making Singapore a net recipient 
of FDIs from the EU. 
020406080100120140160180
2013 2014 2015 2016 2017 2018A. Singapore's imports from world
2013 -2018
(Euro Billion)
Personal, cultural, and recreational services Other business services
Telecommunications, computer, and information services Charges for the use of intellectual property n.i.e.
Financial services Insurance and pension services
Construction Travel
Transport Maintenance and repair services n.i.e.
Manufacturing services on physical inputs owned by others020406080100120140160180
2013 2014 2015 2016 2017 2018B. Singapore's exports to world
2013 -2018
(Euro Billion)WT/REG402/1  
 
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  Chart 1.6 European Union: FDI stock and flow with world and  Singapore , 2013 -2018  
 
Note:   Based on BPM6 . 
Source:  Eurostat.  
Chart 1.7 Singapore: FDI stock and flow with world, 2013 -2018  
 
Note:   Exchange rate EUR per USD are: 0.753 (2013), 0.754 (2014), 0.9012 (2015), 0.904 (2016), 0.887 
(2017), 0.847 (2018), and 0.893 (2019) . 
Source:  UNCTAD . 
 
050100150200250300
2013 2014 2015 2016 2017 2018EU FDI stock with Singapore
2013 -2018 (€ Billion ) 
Outward Inward
-100102030405060708090100
2013 2014 2015 2016 2017EU FDI flow with Singapore
2013 -2017 (€ Billion) 
Outward Inward01,0002,0003,0004,0005,0006,0007,0008,0009,000
2013 2014 2015 2016 2017 2018EU FDI stock with world
2013 -2018 (€ Billion ) 
Outward Inward
-200-1000100200300400500600700800900
2013 2014 2015 2016 2017 2018EU FDI flow with world
2013 -2018 (€ Billion ) 
Outward
Inward
02004006008001,0001,2001,400
2013 2014 2015 2016 2017 2018Singapore FDI stock with world
2013 -2018 ( € Billion ) 
Inward Outward
01020304050607080
2013 2014 2015 2016 2017 2018Singapore FDI flow with world
2013 -2018 ( € Billion ) 
Inward
OutwardWT/REG402/1  
 
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  2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 19 October 2018 and notified to the WTO on 01 April 2020 under 
Article XXIV:7(a) of GATT 1994 and Article V:7(a) of the GATS (see document WT/REG402/N/1 - 
S/C/N/1003). It entered into force on 21  November 2019.  
2.2.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
European Union: https://eur -lex.europa.eu/legal -content/EN/TXT/?uri=OJ:L:2019:294:TOC  
Singapore : https://www.enterprisesg.gov.sg/non -financial -assistance/for -singapore -
companies/free -trade-agreements/ftas/sing apore -ftas/eusfta   
2.3.  The Agreement is composed of 16 Chapters. A number of Annexes, including the Parties' tariff 
elimination schedules and the lists of investment and services commitments also form part of the 
Agreement.  The Agreement also include s one Prot ocol, four Understandings and one Joint 
Declaration.  Box 2.1 below summarizes the structure of the Agreement.  
2.4.  Article 1.1 states that the Parties establish a free trade area in conformity with Article  XXIV of 
the GATT 1994 and Article V of the GATS.  
Box 2.1 Structure of the Agreement  
Chapters  Titles  
Preamble   
Chapter 1  Objectives and general definitions  
Chapter 2  National treatment and market access for goods  
Chapter 3  Trade remedies  
Chapter 4  Technical barriers to trade  
Chapter 5  Sanitary and phytosanitary measures  
Chapter 6  Customs and trade facilitation  
Chapter 7  Non-tariff barriers to trade and investment in renewable energy 
generation  
Chapter 8  Services, establishment and electronic commerce  
Chapter 9  Government procurement  
Chapter 10  Intellectual property  
Chapter 11  Competition and related matters  
Chapter 12  Trade and sustainable developme nt 
Chapter 13  Transparency  
Chapter 14  Dispute settlement  
Chapter 15  Mediation mechanism  
Chapter 16  Institutional, general and final provisions  
  
Protocols   
Protocol 1  Concerning the Definition of the Concept of 'Originating Products ' and 
Methods of Administrative Co -operation (includes Annexes and Joint 
Declarations thereto)  
  
Understandings   
Understanding 1  
 In Relation to Article 16.6 (Taxation)  
Understanding 2  
 In Relation to the Remuneration of Arbitrators  
 
Understanding 3  
 Additional Customs -Related Provisions  
 
Understanding 4  
 Mutual Recognition of Authorised Economic Operators (AEO) Programmes  
 
  
Joint Declarations   
Joint Declaration  Concerning Customs Unions  
 WT/REG402/1  
 
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  3  PROVISIONS ON TRADE IN GOODS  
3.1.  Chapters 2  to 7 of the Agreement cover trade in goods with provisions on national treatment 
and market access, trade remedies, technical barriers to trade, sanitary and phytosanitary 
meas ures, customs and trade facilitation and non -tariff barriers to trade and investment in 
renewable energy generation.  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General  provisions  
3.2.  The Parties agree to accord national treatment to each other's goods in accordance with 
Article  III of GATT 1994 and its interpretative notes, which are incorporated into and made part of 
the Agreement (Article 2.3).  
3.3.  A customs duty is defined in Article 2.4 as any duty or charge of any kind imposed on or in 
connection with the importation or exportation of a good, including any form of surtax or surcharge 
imposed on or in connection with such importation or exportation. Customs duties do not include 
charges equivalent to an internal tax imposed consistently wi th Article 2.3, duty imposed consistently 
with Chapter 3 of the Agreement  (trade remedies) , duties applied consistently with Article VI, 
Article  XVI, Article XIX of GATT 1994, the Anti -Dumping Agreement, the WTO Agreement  on 
Subsidies and Countervailing Measures , Article 5 of the Agreement on Agriculture and the WTO 
Understanding on Rules and Procedures Governing the Settlement of Disputes and fees  or other 
charges imposed consistently with Article 2.10 on fees and formalities connected with importation 
and exportation.  
3.4.  The classification of goods shall be governed by each Party's respective tariff nomenclature in 
conformity with the Harmonized Syst em and its amendments (Article 2.5).  
3.5.  Article 2.8 contains a standstill provision  whereby neither Party shall increase any existing 
customs duty or introduce any new customs duty. This does not preclude either Party from raising 
a customs duty to the level established in its Schedule in Annex 2 -A following a unilateral reduction . 
3.6.  Except as otherwise provided in the Agreement, neither Party shall adopt or maintain any 
prohibition or restriction on the importation of any good of the other Party, except in acco rdance 
with Article XI of GATT 1994, which is incorporated into and made part of the Agreement  
(Article  2.9).6  
3.7.  Each Party shall ensure, in accordance with Article VIII of GATT including its Notes and 
Supplementary Provisions, that all fees and charges of  whatever character imposed on, or in 
connection with the importation or exportation of goods are limited in amount to the approximate 
cost of services rendered (Article 2.10). Each Party shall make available, via an officially designated 
medium, including  through the internet, the fees and charges it imposes in connection with 
importation and exportation. No Party shall require consular transactions in connection with the 
importation of any good of the other Party.   
3.8.  Article 2.11 governs licensing procedure s. The Parties affirm their existing rights and 
obligations under the Import Licensing Agreement. Each Party shall ensure that all export licensing 
procedures are neutral in application and are administered in a fair, equitable, non -discriminatory 
and tran sparent manner. Each Party shall only adopt or maintain licensing procedures as a condition 
for the importation or the exportation where other appropriate procedures to achieve an 
administrative purpose are not reasonably available. Neither Party shall ado pt or maintain non -
automatic import or export licensing procedures unless necessary to implement a measure that is 
 
6 Before taking any measures provided for in subparagraphs 2(a) and 2(c) of Article XI of GATT, the 
Party intending to take the measures shall supply the other Party with all relevant information, with a view to 
seeking a solution acceptable to the Parties. If no agreemen t is reached within 30 days of supplying such 
information, the exporting Party may apply measures under Article 2.9 on the exportation of the good 
concerned. Where exceptional and critical circumstances requiring immediate action make prior information or 
examination impossible, the Party intending to take the measures may apply forthwith the precautionary 
measures necessary to deal with the situation and shall inform the other Party immediately thereof.  WT/REG402/1  
 
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  consistent with the Agreement. A Party adopting non -automatic licensing procedures shall clearly 
indicate the measure being implemented throu gh such licensing procedure.7  
3.9.  According to Article 2.13, t he Parties shall undertake further commitments on sector -specific 
non-tariff measures on goods as set out in the sectoral  annexes 2-B and 2 -C. At the request of a 
Party, the Parties shall enter into negotiations with the aim of broadening the scope of their 
commitments on sector -specific non -tariff measures on goods. The sectoral annexes can be 
amended by a decision of the Committee on Trade in G oods.   
3.1.2   Liberalization of trade and tariff lines  
3.10.   Each Party shall reduce or  eliminate its customs duties on imported goods originating in the 
other Party in accordance with the Schedules set out in Annex 2 -A, unless otherwise specified . The 
base rate of cus toms duties on imports shall be specified in the Schedules set out in Annex 2 -A 
(Article 2.6). The origin of a good is determined in accordance with the rules of origin and the other 
requirements set out in Protocol 1.  
3.11.   Annex 2 -A provides for three staging categories for products whose customs duties are not 
eliminated at the entry into force of the Agreement:  
a) category 3: customs duties eliminated in four equal annual stages beginning on the date of 
entry into force,  
b) category 5: customs duties eliminated in six equal annual stages beginning on the date of 
entry into force, and  
c) category X: no obligations under the Agreement regarding customs duties.  
 
3.12.   If at any moment a Party reduces its applied MFN customs duty rates on imports after the 
date of entry into fo rce of the Agreement, that duty rate shall apply if and for as long as it is lower 
than the customs duty rate calculated in accordance with its Schedule  in Annex 2 -A. Three years 
after the entry into force of the Agreement, at the request of either Party, the Parties shall consult 
to consider accelerating and broadening the scope of the reduction and elimination of customs duties 
on imports.  
3.1.3   Liberalization schedule  
3.1.3.1   The European Union  
3.13.   The EU's tariff schedule under the Agreement is contained in Appendix 2 -A-1 of Annex 2 -A. 
The appendix also sets out modification s to the entry price scheme for certain fruits and vegetables. 
In particular, the ad valorem  customs duties on those lines shall be removed in accordance with the 
staging categories as set  out in its schedule while the specific customs duties shall be maintained.  
3.14.   Table 3.1 shows the tariff and trade elimination commitments by the EU under the Agreement. 
In 2013,8 2,345 lines were duty free on an MFN basis, representing 25% of the EU's total tariff, and 
corresponding to 58% of its imports from Singapore during 201 6-2018.9 Following the entry into 
force of the Agreement, an additional 5,064  lines ( 54% of the tariff) became duty -free for imports 
from Singapore .10 By 2023, 491 additional lines will be liberalized bringing the total percentage of 
duty-free tariff lines to 8 4.2% corresponding to more than 99% of imports from Singapore in 2016 -
 
7 The EU informed that it has no non -automatic import  licensing system in place.  Singapore  informed 
that its non-automatic import licensing procedures have been duly included in its notification under Article 7.3 
of the Agreement on Import Licensing Procedures.  
8 While p aragraph 2(b)(i) of the Annex to the T ransparency Mechanism requires the Secretariat to use 
the MFN tariff applied in the year of entry into force of the Agreement, the EU suggested to use the MFN tariff 
in 2013 to avoid potential anomalies due to the HS nomenclature transposition of the prefe rential schedule.  
9 Of the 9,376 lines in the EU 's schedule 8,373 lines ( 89.3%) have ad valorem  duties . 616 lines ( 6.6%) 
are subject to specific duties , 257 lines (2.7%) have compound duties, 102 lines (1.1%) have mixed rates and 
28 (0.3%) have other duties.  
10 As suggested by the European Union, for practical reasons the data in the table shows the EU's 
liberalization  phase -out in full calendar years  to avoid a one month "displacement" d ue to the entry into force 
of the Agreement being 21 November 2019 . WT/REG402/1  
 
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  2018. Finally, 1,434 tariff lines (0.7% of imports) will become duty free by 2025 leaving 42 lines 
subject to duty at the end of implementation.  
Table 3.1 European Union: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines 
in EU's tariff 
schedule  Value of EU's imports 
from Singapore  
(2016 -2018)a 
Euro million  % of EU's tot al 
imports from  
Singapore  
(2016 -2018)  
2013 (MFN)b 2,345  25.0 9,998.5  58.0 
2020c 5,064  54.0 3,880.0  22.5 
2023 491 5.2 3,228.7  18.7 
2025 1,434  15.3 119.9  0.7 
Remain dutiabled 42 0.4 0.5 0.0 
Total 9,376  100.0  17,227.6  100.0  
a Import coverage is from HS chapters 1 -97. 
b Paragraph 2(b)(i) of the Annex to the Transparency Mechanism requires the Secretariat to use the 
MFN tariff applied in the year of entry into force of the Agreement. However , as suggested by the EU, 
the MFN 2013 tariff has been used in the table to avoid potential anomalies due to the HS nomenclature 
transposition of the prefere ntial schedule.  
c The entry into force of the Agreement  is 21 November 2019 with tariff reduction stages implemented 
on the corresponding anniversary of the entry into force (i.e. 21 November 2020, 21 November 2021, 
21 November 202 2, 21 November 202 3, 21 N ovember 2024) . Following a  suggestion  by the E U, for 
practical reasons , the EU's tariff liberalization schedule has been reported in terms of calendar years .  
d 28 tariff lines remain subject to the entry price system and are considered as dutiable  at the end of 
implementation.11 14 tariff lines under the excluded category reflect the MFN 2013 duties.12 This 
process is in accordance with the methodology applied by the Secretariat across all FPs where it aims 
to assess the margins of preference with respect to MFN duties.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by EU.  
 
3.15.   Table 3.2 shows the EU's tariff elimination, by HS section. The 42 lines excluded from tariff 
elimination once implementation is completed are found in HS Sections I (live animals), II 
(vegetables), and  IV (prepared food). Of those lines, 14 are ad valorem  and 28 are subject to the 
entry price scheme. The final average preferential rates are 9% for live animals and 16.3% for 
prepared foods .13 All lines remaining dutiable in Section II are subject to the entry price scheme and  
their specific customs duties are maintained . 
Table 3.2 European Union: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free 
lines 
under the  
MFN 2013  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
2020  2023  2025  
I 9.8 930 107 306 2 513 2 9.0 
II 5.6 552 142 237 9 144 20 * 
III 5.9 128 23 83 11 11   
IV 14.8 830 95 387 50 278 20 16.3 
V 0.8 235 170 65     
VI 4.3 1,151  301 811 11 28   
VII 4.6 301 62 219 8 12   
 
11 0702.00.00, 0707.00.05, 0709.91.00, 0709.93.10, 2009.69.59, 0805.10.20, 0805.20.10, 
0805.20.30, 0805.20.50, 0805.20.70, 0805.20.90, 0805.50.10, 0806.10.10, 0808.10.80, 0808.30.90, 
0809.10.00, 0809.21.00, 0809.29.00, 0809.30.10, 0809.30.90, 0809.40.05, 2009.61.10, 2009.69.19, 
2009.69.51, 2204.30.92, 2204.30.94, 2204.30.96, and 2204.30.98.  
12 0304.61.00, 0304.62.00, 1604.14.11, 1604.14.16, 1604.14.18, 1604.14.90, 1604.20.05, 
1604.20.70, 1702.50.00, 1704.90.99, 2001.90.30, 2004.90.10, 2005.80.00, and 2008.9 9.85. 
13 The average final preferential rate is calculated based on the lines with ad valorem  rates only.  WT/REG402/1  
 
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  HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free 
lines 
under the  
MFN 2013  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
2020  2023  2025  
VIII 3.1 130 44 54 28 4   
IX 2.4 212 98 101 4 9   
X 0.0 195 195      
XI 8.0 1,159  39 520 278 322   
XII 8.2 106 2 65 16 23   
XIII 4.0 238 33 135 38 32   
XIV 0.6 56 45 11     
XV 1.8 953 500 453     
XVI 2.3 1,373  304 1,018  21 30   
XVII 4.9 264 30 197 11 26   
XVIII 2.5 322 89 230 2 1   
XIX 2.2 22 4 18     
XX 2.7 212 55 154 2 1   
XXI 0.0 7 7      
Total  5.1 9,376  2,345  5,064  491 1,434  42 15.3 
* Tariff lines subject to 'Entry Price (EP)' system only.  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data provided by EU and IDB -WTO.  
 
3.16.   The average rates remaining dutiable by HS Chapter applied by the EU to imports from 
Singapore of agricultural products at the end of the implementation period are shown in Chart 3.1. 
Preferential duties match MFN duties in all HS Chapters indicating no reductions of duties on these 
products vis-à-vis the MFN rate.  Products in HS Chapters 7, 8 and 22 include lines subject to t he 
entry price system  which  have only specific rates of duty and for which no ad valorem  equivalents 
are available.  
Chart 3.1 European Union: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2012 nomenclature . 
 For the calculation of averages, specific rates are excluded and the ad valorem parts of alternate 
rates are included.  
Source:  WTO estimates based on d ata provided by EU and IDB -WTO. 
0510152025
03 07 08 16 17 20 22Average Duty Rate
HS Chapters Preferential MFN
* *
* Tariff lines subject to entry price system*WT/REG402/1  
 
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  3.1.3.2   Singapore  
3.17.   Singapore shall eliminate customs duties on all originating goods of the EU as of the date of 
entry into force of the Agreement.  
3.18.   Table 3.3 shows the tariff and trade liberalization offered by Singapore under the Agreement. 
In 201 9, 99.9% of Singapore's tariff lines were duty free on an MFN basis, corresponding to 99.9% 
of its total imports from the EU in 201 6-2018.14 Following the Agreement's entry into force, 
Singapore liberalized the remaining eight lines for imports from the EU. 
Table 3.3 Singapore: Tariff elimination c ommitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Singapore's 
tariff 
schedule  Value of Singapore's 
imports from EU  
(2016 -2018)a 
Euro million  % of Singapore's 
total imports from  
EU 
(201 6-2018)  
2019 (MFN)  10,805  99.9 30,808.0  99.9 
2019 8 0.1 34.6 0.1 
Remain dutiable  - - - - 
Total 10,813  100.0  30,842.6  100.0  
a Import coverage is f or HS chapters 1 -97 and imports under in -quota rates are excluded.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore and IDB -WTO.  
 
3.19.   Table 3.4 shows Singapore's tariff liberalization by HS Sect ion. The eight lines that are 
liberalized upon the Agreement's entry into force in 201 9 are in HS Section IV. No lines remain 
dutiable under the Agreement.  
Table 3.4 Singapore: Tariff elimination under the Agr eement, by HS Section  
HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free 
lines 
under the  
MFN 2019  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff  
(Dutiable)  
2019  
I 0.0 589 589    
II 0.0 491 491    
III 0.0 175 175    
IV 0.0* 470 462 8   
V 0.0 218 218    
VI 0.0 1,259  1,259     
VII 0.0 565 565    
VIII 0.0 91 91    
IX 0.0 228 228    
X 0.0 300 300    
XI 0.0 1,175  1,175     
XII 0.0 84 84    
XIII 0.0 250 250    
XIV 0.0 86 86    
XV 0.0 1,035  1,035     
XVI 0.0 2,133  2,133     
XVII 0.0 1,033  1,033     
XVIII 0.0 326 326    
XIX 0.0 30 30    
 
14 Of the 10,813 lines in Singapore's schedule 10,805 lines (99.9%) are ad valorem. Eight lines (0.0 7%) 
are subject to specific duties . WT/REG402/1  
 
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  HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free 
lines 
under the  
MFN 2019  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff  
(Dutiable)  
2019  
XX 0.0 267 267    
XXI 0.0 8 8    
Total  0.0 10,813  10,805  8 - - 
* Dutiable tariff lines are subject to specific rates only.  
Note:  For the calculation of averages, specific rates are excluded.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore and IDB -WTO.  
 
3.1.4   Tariff rate quotas  
3.20.   No tariff rate quotas are established under the Agreement.  
3.2  Rules of origin  
3.21.   Rules of origin are set out in Protocol 1 concerning the definition of the concept of originating 
products and methods of administrative co -operation . 
3.22.   A product qualifies as origina ting if it is wholly obtained in a Party , as defined in Article 4 of 
the Protocol , or it is obtained in a Party incorporating materials which have not been wholly obtained 
there, provided that such materials have undergone sufficient working or processing in the Party 
concerned (Article 2).15 Products which are not wholly obtained are considered to be sufficiently 
worked or processed when the product specific conditions in Annex B and B(a) to the Protocol are 
met (Article 5).   
3.23.   Article 5 also provides for a de minimis  or tolerance rule. Non -originating materials can be 
used provided that, for Chapter 2 and Chapters 4 to 24 of the Harmonized System , except processed 
fishery products in Chapter 16, the net weight of non -originating  materials does not exceed 10% of 
the weight of the product or, for all other products except those in Chapters 50 to 63, 10% of the 
ex-works price. Specific thresholds for products in Chapters 50 to 63 are specified in Annex A to 
Protocol 1.  
3.24.   Article 3 pro vides for cumulation of origin. Products shall be considered as originating in a 
Party if they are obtained there by incorporating materials originating in the other Party or in an 
ASEAN country which is applying a preferential agreement with the EU, provided that the processing 
carried out goes beyond the insufficient working or processing referred to in Article 6. Annex C to 
Protocol 1 lists materials excluded from ASEAN  cumulation if the tariff preference applic able to the 
materials in a Party is not the same for all the countries involved in the cumulation and the materials 
concerned would benefit, through cumulation, from a tariff treatment more favourable than the one 
they would benefit from exporting directly  to a Party.16 Materials originating in an ASEAN country 
shall be considered originating when further processed or incorporated into one of the products listed 
in Annex D , provided that they have undergone working or processing beyond working or processing  
regarded as insufficient under the Agreement .17 Further requirements for the application of the 
different types of cumulation are set out in Article 3.  
3.25.   Non-originating materials used in the manufacture of products originating in the EU or in 
Singapore sha ll not be subject to drawback of, or exemption from, customs duties of whatever kind 
(Article 15).  
3.26.   Articles 7 through 11 contain disciplines on unit of classification, accessories, spare parts and 
tools, sets, neutral elements and accounting segregation. Section  3 of Protocol 1 provides for 
 
15 All Articles in this section refer to articles of Protocol 1 unless otherwise specified.  
16 The list of products in Annex C can be modified at the request of a Party by decision in the Committee 
on Customs.  
17 The origin of such materials is determined acc ording to the preferential rules of origin applicable to 
GSP beneficiary countries . WT/REG402/1  
 
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  territorial requirements with provisions on principle of territoriality (Article 12), non -alteration 
(Article 13) and exhibitions (Article 14).  
3.27.   Section 5 of Protocol 1  (Articles 16 to 26)  sets out specific disciplines o n origin declaration. It 
includes provision on general requirements, conditions for making out an origin declaration, 
approved exporters, validity and submission of origin  declaration, importation by instalments, 
exemptions from origin declaration, support ing documents, preservation of origin declaration and 
discrepancies and formal errors. Section 6 of Protocol 1 (Articles 27 to 31) includes arrangements 
for cooperation  between the Parties and the possibility of penalties for the provision of incorrect 
information in a document in order to benefit from preferential treatment .  
3.28.   Section 7 of Protocol 1 clarifies the status of Ceuta and Melilla. Article 32 states that the term 
Union does not cover Ceuta and Melilla. However p roducts originating in Singapore, when imported 
into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to 
products imported  into the rest of the EU, as provided for  under Protocol 2 of the Act concerning the 
conditions of accession of the Kingdom of Spain and the Portuguese Republic  and the adjustments 
to the Treaties . Singapore shall grant the same customs treatment to products originating in Ceuta 
and Melilla as to the EU.  
3.3  Export duties and charges, and quantit ative restrictions  
3.29.   Neither Party shall maintain or institute any customs duty or tax on, or in connection with the 
exportation or sale for export of, goods to the other Party, or any internal taxes on goods exported 
to the other Party that are in excess of  those imposed on like goods destined for internal sale  
(Article  2.7). 
3.30.   Neither Party shall adopt or maintain any prohibition or restriction on the  importation of any 
good of the other Party or on the  exportation or sale for export of any goods destined for  the territory 
of the other Party, in accordance with Article XI of GATT 1994 and its interpretative notes, which are 
incorporated into and made part of the Agreement  (Article 2.9).  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanit ary measures  
3.31.   The rules governing sanitary and phytosanitary measures (SPS) are contained in Chapter 5  
which applies to all SPS measures of a Party that may directly or indirectly affect trade between the 
Parties . The Parties affirm their rights and obligat ions under the WTO SPS Agreement (Article 5.4).  
3.32.   The Parties shall ensure the consistency of SPS measures with the principles established by 
Article 3 of the SPS Agreement and they shall not use SPS measures to create unjustified barriers 
to trade. The y shall also ensure that procedures established under Chapter 5 of the Agreement are 
undertaken and completed without undue delay, and that such procedures are not applied in a 
manner which would constitute an arbitrary or unjustifiable discrimination against t he other Party, 
where identical or similar conditions exist  (Article 5.6) . 
3.33.   Import requirements are set out in Article 5.7. The exporting Party shall ensure that its 
exports meet the SPS requirements of the importing Party while the importing Party shall en sure 
that its import requirements are applied in a proportionate and non -discriminatory manner. In 
addition , any fees imposed for the procedures for imported products shall be equitable in relation to 
any fees charged for like domestic products and shall n ot be higher than the actual cost of the 
service. A Party has the right to carry out import checks  based on the SPS risk associated with such 
imports.  
3.34.   Article 5.8 deals with verifications while article 5.9 covers trade facilitation issues related to 
verifications. The importing  Party may conduct verification visits to the other Party or require the 
exporting Party to provide information about its inspection and certification procedures.  The 
importing Party shall provide information in writing of a verification to the exporting P arty within 60 
calendar days and the exporting Party shall comment within 45 calendar days. The exporting Party's WT/REG402/1  
 
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  comments shall be attached to and where appropriate included in the final outcome document  
(Article 5.8) .  
3.35.   Pest or disease -free areas and area s of low pest and disease prevalence are recognized in 
accordance with the SPS Agreement, OIE and IPPC standards, guidelines and recommendations. 
When determining such areas,  the Parties shall consider factors such as geographic location, 
ecosystems, epide miological surveillance and the effectiveness of SPS controls in such areas. They 
will cooperate closely in determining such areas with the objective of attaining confidence in the 
procedures followed by the other Party for the determination of such areas.  If the importing Party 
does not accept the determination made by the exporting Party, it shall explain why and be ready 
to enter into consultations.  Relevant evidence shall be provided by the exporting Party for 
designating such areas, so as to objectivel y demonstrate to the importing Party that such areas are, 
and are likely to remain, pest or disease free areas or areas of low prevalence of pests and disease  
including giving reasonable access to the importing Party for inspection, testing and other relev ant 
procedures (Article 5.10) . 
3.36.   The Parties may recognise the equivalence of an individual measure, groups of measures or 
systems applicable to a sector or to a part of a sector (Article 5.14). The recognition of equivalence 
shall be applied to trade in ani mals and animal products, plants and plant products, or, as 
appropriate, to related goods. Where equivalence has not been recogni zed, trade shall take place 
under the conditions required by the importing Party to meet the appropriate level of protection. 
The importing Party shall accept an SPS measure of the exporting Party as equivalent if the exporting 
Party objectively demonstrates that its measure achieves the importing Party's appropriate level of 
protection.  
3.37.   Chapter 5 also contains provisions on measu res linked to animal and plant health 
(Article  5.10), transparency and exchange of information  (Article 5.11), consultations (Article 5.12 ) 
and emergency measures (Article 5.13). Article 5.15 establishes a Committee on SPS measures. 
Annex 5 -A defines the c ompetent authorities of the Parties while Annex 5 -B lists the requirements 
and provisions  for approval of establishments for products of animal origin.  
3.4.1.2   Technical barriers to trade  
3.38.   The rules governing technical barriers to trade (TBT) are contained in Chapter 4  which applies 
to the preparation, adoption and application of standards, technical regulations and conformity 
assessment procedures that may affect trade in goods between the Parties regardless of the origin 
of those goods (Article 4.2). The Chap ter does not apply to purchasing specifications prepared by 
governmental bodies for production or consumption requirements of such bodies or sanitary and 
phytosanitary measures  as defined in Annex A of the SPS Agreement .  
3.39.   The WTO TBT agreement is incorpora ted into the Agreement (Article 4.3).  The Parties agree 
to make best use of good regulatory practice with regard to the preparation, adoption and application 
of technical regulations, as provided for in the TBT Agreement (Article 4.6).  
3.40.   The Parties shall st rengthen their cooperation in the field of standards, technical regulations 
and conformity assessment procedures  to increase the mutual understanding of their respective 
systems and to facilitate market access (Article 4.4). The Parties shall seek to identify and develop 
regulatory cooperation initiatives including , among others,  the exchange of information, the 
simplification of technical regulations, standards and conformity assessment procedures, avoidance 
of unnecessary divergence in their approach es to technical regulations and conformity assessment 
procedures, convergence or alignment of technical regulations with international standards, 
cooperation between their respective bodies responsible for metrology, standardi zation, testing, 
certification  and accreditation.  
3.41.   The Parties shall encourage their standardi zing bodies  and the regional standardi zing bodies 
of which they are members to cooperate in international standardi zation activities  (Article 4.5) . The 
Parties  undertake to exchange informatio n on their use of standards in support of technical 
regulations , their standardi zation processes and the extent of use of international standards or 
regional standards as a base for their national standards and  cooperation agreements implemented 
by either Party on standardi zation, provided that the information can be made available to the public . WT/REG402/1  
 
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  3.42.   The Parties recognise that a broad range of mechanisms exist to facilitate the acceptance of 
the results of conformity assessment procedures (Article 4.7). The Par ties shall exchange 
information regarding those mechanisms, the criteria used to select appropriate conformity 
assessment procedures for specific products and accreditation policies.  Conformity assessment 
procedures shall not be stricter  or applied more st rictly than necessary to give the importing Party 
adequate confidence that products conform with the applicable technical regulations or standards, 
taking account of the risks non -conformity would create . The Parties shall also ensure that, insofar 
as two or more conformity assessment bodies are authori zed by a Party to carry out conformity 
assessment procedures required for placing the product on the market, economic operators may 
choose among them.  Fees imposed for mandatory conformity assessment of impor ted products shall 
be equitable in relation to any fees chargeable for assessing the conformity of like products of 
national origin or originating in any other country. Upon request by either Party, the Parties may 
decide to engage in consultations with a view to defining sectoral initiatives regarding the use of 
conformity assessment procedures or the facilitation of acceptance of conformity assessment results 
that are appropriate for the respective sectors.   
3.43.   The Parties exchange information on market surv eillance and enforcement activities 
(Article  4.9). Article 4.10 covers marking and labelling. TBT -specific transparency provisions are 
contained in Article 4.8 while Article 4.11 specifies the functions of contact points.  
3.44.   Annex 4 -A to the Agreement contains the Parties' provisions  on sector -specific non -tariff 
measures on electronics  including standards .  
3.4.2   Safeguard mechanisms  
3.45.   Sections B and C of Chapter 3 cover global and bilateral safeguard measures.  
3.4.2.1   Global safeguards  
3.46.   The Parties reaffirm their rights and obligations concerning global safeguard measures under 
Article XIX of GATT 1994 , the WTO Safeguards Agreement and Article 5 of the Agreement on 
Agriculture  (Article 3.6). No Party shall apply at the same time with respect to the same good both 
a global and a bilateral safeguard measure. The origin of the goods subject to global safeguard 
measures shall be determined in accordance with the non -preferential rules of origin of the Parties.  
Article 3. 7 sets out disciplines on t ransparency.  
3.47.   The dispute settlement  and the mediation mechanisms of the Agreement are not applicable 
to global safeguard measures (Article 3. 8). 
3.4.2.2   Bilateral safeguards  
3.48.   A Party may adopt bilateral safeguard measures i f, as a result of the reduction or elimin ation 
of a customs duty under the Agreement, originating goods are being imported into its territory in 
such increased quantities, in absolute terms or relative to domestic production, and under such 
conditions as to cause or threaten to cause serious inju ry to a domestic industry producing like or 
directly competitive goods  (Article 3.10).  Bilateral safeguard measures can be applied during the 
transition period only , except with the consent of the other Party.  Article 3.9 defines the transition 
period as 1 0 years from the entry into force of the Agreement.  
3.49.   Bilateral safeguard measures taken may suspend  further reductions of the rate of customs 
duty as scheduled under the Agreement or increase  the rate of customs duty on the good concerned 
to a level which d oes not exceed the lesser of  the MFN applied rate in effect at the time the measure 
is taken  or the base rate of customs duty specified in the schedules of the Agreement . 
3.50.   Conditions and limitations  are listed  in Article 3.11 . A Party shall notify in writing of the 
initiation of an investigation  and shall apply a measure only following an investigation by its 
competent authorities , which shall not last more than one year,  in accordance with the relevant 
articles of the Safegua rds Agreement.18 A bilateral safeguard measure shall not be applied unless 
 
18 To that end, Articles 3, 4.2(a) and 4.2(c) of the Safeguards Agreement are incorporated into and 
made part of the Agreement, mutatis mutandis . WT/REG402/1  
 
- 20 - 
 
  the investigation demonstrates on the basis of objective evidence the existence of a causal link 
between increased imports from the other Party and serious injury or the threat ther eof. In this 
respect, due consideration shall be given to other factors, including imports of the same product 
from other countries.   
3.51.   Neither Party shall apply a bilateral safeguard measure except to the extent, and for such 
time, as may be necessary to pr event or remedy serious injury and to facilitate adjustment, for a 
period exceeding two years, which may be extended by up to two years if the competent authorities 
of the importing Party determine  that the measure continues to be necessary . No measure sha ll be 
applied again to the import of the same good during the transition period, unless a period of time 
equal to half of the period during which the safeguard measure was applied previously has elapsed. 
After the termination of a bilateral safeguard measu re, the rate of customs duty shall be the rate 
that would have been in effect according to the schedules of the Agreement . 
3.52.   In critical circumstances where delay would cause damage that would be difficult to repair, a 
Party may apply a bilateral safeguard measure on a provisional basis pursuant to a preliminary 
determination that there is evidence that imports have increased as  the result of the reduction or 
elimination of a customs duty under the Agreement, and that such imports cause serious injury, or 
the threat thereof, to the domestic industry. The duration of any provisional measure shall not 
exceed 200 days. Provisional m easure s shall be notified in writing prior to their application and 
consultations shall be initiate d immediately after such measure is taken.  
3.53.   The Party applying a bilateral safeguard measure shall provide an opportunity for 
consultations in order to mutual ly agree on appropriate trade liberali zing compensation no later than 
30 days after the application of the bilateral safeguard measure  (Article 3.13) . Compensation can 
be in the form of concessions having substantially equivalent trade effects or in the fo rm of 
concessions equivalent to the value of the additional duties expected to result from the safeguard 
measure. If the consultations do not result in an agreement on compensation  within 30 days , the 
Party whose goods are subject to the safeguard measure may suspend the application of 
substantially equivalent concessions.19 The exporting Party shall notify the other Party in writing at 
least 30 days before suspending concessions.  
3.4.2.3   Special safeguards  
3.54.   The Agreement contains a safeguard measures specific  to electrical and electronic equipment, 
electrical household appliances and consumer electronics in Annex 4 -A.  
3.55.   Article 5 of Annex 4 -A allows either Party to introduce requirements for mandatory third -party 
testing or certification of the electromagnetic compatibility or safety of products included in Appendix 
4-A-1 and administrative procedures for approving or rev iewing test reports, for particular covered 
products if i) there exist compelling reasons related to the protection of human health or safety, ii) 
requirements or procedures are not more trade -restrictive than necessary, and iii) the Party could 
not have r easonably foreseen the need for introducing such requirements or procedures at the time 
of entry into force of the Agreement. Before introducing the requirements or procedures, the Party 
shall notify and consult with the other Party.  
3.56.   Singapore shall only r equire third -party certification for the product categories listed in 
Appendix 4 -A-2 (Article 6 of Annex 4 -A). By the date of entry into force of the Agreement, Singapore 
shall have undertaken a review of its Consumer Protection (Safety Requirements) Regis tration 
Scheme with a view to reducing the number of product categories listed in Appendix 4 -A-2.20  
3.4.2.4   Balance of Payments  safeguards  
3.57.   The possibility of imposing restrictive measures with regard to capital movements, payments, 
or transfers in relation to tra de in goods in order to safeguard a Party's balance -of-payments or 
 
19 The right of suspension s hall not be exercised for the first 24 months during which a bilateral 
safeguard measure is in effect, provided that the safeguard measure conforms to the provisions of the 
Agreement.  
20 Singapore informed that, as of 13 November 2020, its Consumer Protection (Safety Requirements) 
Registration Scheme was still under review.  WT/REG402/1  
 
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  external financial position is addressed in Article 16.9. Such measures shall be in accordance with 
the WTO Agreement and consistent with the Articles of Agreement of the IMF . 
3.4.3   Anti-dumping and countervailing measures  
3.58.   The Parties affirm their rights and obligations arising under Article VI of GATT, the Anti -
Dumping Agreement and the SCM Agreement, and shall apply anti -dumping and countervailing 
measures in accordance with the provisions of Ch apter 3 of the Agreement (Article 3.1). The y agree 
that anti-dumping and countervailing measures should be used in full compliance with the relevant 
WTO requirements, and should be based on a fair and transparent system and careful consideration 
should be given to the interests of the Party on whose product  such a measure is to be imposed.  
3.59.   Article 3.2 covers transparency and information exchange.  After receipt by a Party's 
competent authorities of a properly documented anti -dumping application with respect to imports 
from the other Party, and no later than 15 days before initiating an investigation, that Party shall 
provide written notification to the other Party of its receipt of the application. After the imposition of 
provisional measures and, in any case , before a final determination is made, both Parties shall 
disclose all essential facts and consideration s which  form the basis for the decision to apply 
measures. Each interested Party shall be granted the possibility to express their views during the 
investigations.  
3.60.   Article 3.3 includes a lesser duty rule under which the amount of anti -dumping or 
countervailing duty shall not exceed the margin of dumping or countervailable subsidies, and it 
should be less than the margin if such lesser duty would be adequ ate to remove the injury to the 
domestic industry.  
3.61.   Neither Party shall apply anti -dumping or countervailing measures where, on the basis of the 
information made available during the investigation, it can clearly be concluded that it is not in the 
public in terest to apply such measures  (Article 3.4) .  
3.62.   Anti-dumping and countervailing measures are not subject to the dispute settlement and the 
mediation mechanisms under the Agreement (Article 3.5).  
3.4.4   Subsidies and State-aid 
3.63.   Section C of Chapter 11 covers subsidie s.  
3.64.   Subsidies, fulfilling the conditions set out in Article 1.1 of the WTO SCM Agreement, are 
covered only if they are specific within the meaning of Article 2 of the SCM Agreement (Article 11.5). 
Articles 11.7, 11.8 and 11.10 and Annex 11 -A shall not appl y to fisheries subsidies, subsidies related 
to products covered by Annex 1 of the WTO Agreement on Agriculture and other subsidies covered 
by the Agreement on Agriculture.  
3.65.   The provisions in Section C of Chapter 11 are without prejudice to the rights and o bligations 
of a Party under the WTO Agreement, in particular to apply trade remedies or to engage in dispute 
settlement proceedings or other appropriate action against a subsidy granted by the other Party  
(Article 11.6) . 
3.66.   Article 11.7 on prohibited subsidies reaffirm s the rights and obligations of the Parties under 
Article 3 of the SCM Agreement which is incorporated into the Agreement mutatis mutandis . The 
Article prohibits i) any legal arrangements whereby a government or any public body  is responsible 
for covering debts or liabilities of certain undertakings without any limitation in law or in fact as to 
the amount of those debts and liabilities or the duration of such responsibility and ii) any support to 
insolvent or ailing undertaking s in whatever form without a credible restructuring plan and without 
the undertaking itself significantly contributing to the costs of restructuring.   
3.67.   Article 11.7 does not apply to subsidies to the coal industry, but the Parties share the goal of 
progressively reducing subsidies for fossil fuels. (Article 12.11).  The Parties agree to use their best 
endeavours to apply their competition law or other laws  to remedy or remove distortions of 
competition caused by other specific subsidies related to trade in goods and services which are not 
covered by Article 11.7 ( Article 11.8).  WT/REG402/1  
 
- 22 - 
 
  3.68.   Article 11.9 provides for transparency while Article 11.10 introduces a review clause.  
3.4.5   Customs -related procedures  
3.69.   The rules governing customs and trade facilitation are contained in Chapter 6.   
3.70.   The Parties agree that their respective customs provisions and procedures shall be based 
upon international instruments and standards, the p rotection of legitimate trade through the 
effective enforcement and compliance of legislative requirements, legislation that avoids 
unnecessary or discriminatory burdens on economic operators and rules that ensure that any penalty 
imposed for breaches of c ustoms regulations or procedural requirements is proportionate and non -
discriminatory, and that their application shall not unduly delay the release of goods (Article 6.2). 
The Parties shall simplify requirements and formalities wherever possible with resp ect to the rapid 
release and clearance of goods . They shall work towards the further simplification and 
standardi zation of the data and documentation required by customs and other agencies.  
3.71.   The Parties shall enhance customs cooperation by, inter alia , exch anging information, 
developing joint initiatives, working together on customs -related aspects of securing and facilitating 
the international trade supply chain, establishing mutual recognition of risk management techniques 
risk standards, security controls  and trade partnership programmes and strengthening coordination 
in international organi zations such as the WTO and the WCO (Article 6. 3). 
3.72.   The Part ies shall ensure the facilitation and effective control of transhipment operations and 
transit movements thro ugh their territory and promote and implement regional transit arrangements 
with a view to facilitating trade  (Article 6.4) . 
3.73.   Article 6.5 provides for advance rulings on tariff classification  while Article 6.7 covers 
requirements and procedures for the rele ase of goods . Simplified customs procedures are dealt with 
by Article 6.6 under which the Parties shall provide simplified import and export procedures that are 
transparent and efficient, apply modern customs techniques and promote the development and use 
of systems facilitating  the electronic exchange of data. A single customs declaration document or its 
electronic equivalent shall be used for the purpose of completing the formalities required for placing 
the goods under a customs procedure.  
3.74.   Articles 6.8 t o 6.12 contain provisions on fees and charges, customs brokers, pre -shipment 
inspection, customs valuation and risk management.  Each Party shall endeavour to develop or 
maintain single window systems to facilitate a single electronic submission of all info rmation required 
by customs and other legislation for the exportation, importation and transit of goods (Article 6.13).  
3.75.   Appeal procedures, transparency and relations with the business community are covered 
under Articles 6.14, 6.15 and 6. 16 respectively.  
3.76.   The composition and functions of the Committee on Customs established by Article 16.2 are 
outlined in article 6.17.   
3.77.   Under Understanding 3 on additional customs -related provisions the Parties shall assist each 
other in trade -related customs matters  to ensu re the correct application of customs legislation . The 
Parties agree, in Understan ding 4, that it is to their mutual benefit to collaborate with each other in 
enhancing the security of the supply chain and facilitating legitimate trade  and they shall work 
towards mutual recognition of their respective Authorised Economic Operator  programmes . 
3.4.6   Other regulations  
3.4.6.1   State  trading enterprises  
3.78.   Regarding State trading enterprises, the Parties affirm their existing rights and obligations 
under Article XVII of GATT 199 4, including its Notes and Supplementary Provisions, and the 
Understanding on the Interpretation of Article XVII of the GATT , which are incorporated into and 
made part of the Agreement, mutatis mutandis (Article 2.12).  WT/REG402/1  
 
- 23 - 
 
  3.5  Sector -specific provisions on trade in goods  
3.5.1   Motor vehicles  
3.79.   Annex 2 -B includes specific rules on motor vehicles and parts thereof.  
3.80.   The Parties recognise that the World Forum for Harmonization of Vehicle Regulations  is the 
relevant international standard -setting body for the products covered by the Annex (Article 2 of 
Annex 2 -B).21 Article 3 of Annex 2 -B provides for regulatory convergence .  
3.81.   Neither Party shall prevent or unduly delay the placing on its market of a product covered by 
Annex 2 -B and approved by the exporting Party, on the ground s that the product incorporates a new 
technology or a new feature that the importing Party has not yet regulated, unless it can 
demonstrate, based on scientific or technical information, that this  new technology or new feature 
creates a risk for huma n health, safety or the environment (Article 4). Neither Party shall apply 
automatic or non -automatic import licensing (Article 5) and the Parties shall refrain from nullifying 
or impairing the preferential market access benefits through other regulatory m easures specific to 
the sector covered by the Annex (Article 6).  
3.5.2   Pharmaceutical products  and medical devices  
3.82.   Annex 2 -C sets out specific rules on pharmaceutical products and medical devices.  
3.83.   The Parties shall base their technical regulations on international standards, practices and 
guidelines for pharmaceutical products and medical devices unless there are subs tantiated reasons , 
based on scientific or technical information , why such international standards, practices or guidelines 
would be ineffective or inappropriate for the fulfilment of legitimate objectives pursued (Article 2 of 
Annex 2 -C).  
3.84.   The Annex also p rovides for transparency (Article 3) and regulatory cooperation (Article 4).  
3.5.3   Electronics  
3.85.   Annex 4 -A covers standards, technical regulations and conformity assessment procedures of 
either Party that relate to the safety and electromagnetic compatibility of e lectrical and electronic 
equipment, electrical household appliances and consumer electronics  listed in Appendix 4 -A-1 
(Article 1 of Annex 4 -A). More specifically, the Annex contains provisions on international standard s 
and standard setting bodies, innovat ion, conformity assessment procedures, safeguards, exceptions 
and cooperation.  
3.5.4   Renewable energy generation  
3.86.   Chapter 7 of the Agreement covers non -tariff barriers to trade and investment and 
cooperation in renewable energy generation.  
3.87.   The Parties share the objective of promoting, developing and increasing the generation of 
energy from renewable and sustainable non -fossil sources, particularly through facilitating trade and 
investment  (Article 7.1) . They shall cooperate towards removing or reducing tariffs as  well as non -
tariff barriers and shall cooperate on fostering regulatory convergence with or towards regional and 
international standards.  
3.88.   Each Party shall refrain from adopting measures providing for local content requirements or 
requiring the formation o f partnerships with local companies (Article 7.4). The Parties shall also 
ensure that any rules concerning authori zation, certification and licensing procedures are objective, 
transparent, and non -arbitrary, and do not discriminate against applicants from the other Party.  
3.89.   The Parties shall use existing international or regional standards with respect to products for 
the generation of energy from renewable and sustainable non -fossil sources  as a basis for their 
 
21 The coverage is defined as all forms of motor vehicles and parts thereof that fall under Chapters 40, 
84, 85, 87 a nd 94 of the HS 2012  (Article 1 of Annex 2 -B). WT/REG402/1  
 
- 24 - 
 
  technical regulations except wh en such standards would be an ineffective or inappropriate means 
for the fulfilment of the legitimate objectives pursued  (Article 7.5).22 With respect to products listed 
in Chapter 84 of the Harmonized System (except 8401) as well as in HS 850231 and 85414 0 the 
Parties accept a declaration of conformity from the other Party's suppliers under the same terms as 
their own suppliers and without any further requirements, for the purpose of placing such products 
on the marke t.  
3.90.   Article 7.6 clarifies that the Chap ter is subject to the general and security exceptions of the 
Agreement. I mplementation and cooperation  are dealt with in Article 7.7.  
4  PROVISIONS ON TRADE IN SERVICES  
4.1.  Chapter 8 contains disciplines on services, establishment , temporary presence of natural 
persons  and electronic commerce . General provisions are set out in Sections A and G while Section 
B covers cross -border supply of services  and Section C establishment. Temporary presence of 
natural persons for business purposes is dealt with in Section D. S ection E covers  the regulatory 
framework and it includes specific sub -sections on computer services, postal services, 
telecommunications, financial services and international maritime transport services.  
4.1  Scope and definitions  
4.2.  Provisions in Section B apply  to measures of the Parties affecting cross -border supply of all 
services (modes 1 and 2) except audio -visual services, national maritime cabotage and domestic 
and international air transport services and services related to the exercise of traffic rights other 
than aircraft repair and maintenance services during which the aircraft is withdrawn from service, 
selling and marketing of air transport and computer reservation system services (Article 8.3).  
4.3.  Provisions in Section C apply to measures of the Parties  affecting establishment in all economic 
activities except mining, manufacturing and processing of nuclear materials, production of or trade 
in arms, munitions and war material, audio -visual services, national maritime cabotage and domestic 
and internation al air transport services and services related to the exercise of traffic rights other 
than aircraft repair and maintenance services during which the aircraft is withdrawn from service, 
selling and marketing of air transport and computer reservation system  services (Article 8.9).  
4.4.  The rules governing temporary presence of natural persons for business purposes are contained 
in Section D of Chapter 8. The Section applies to measures concerning the entry into and temporary 
stay in the Parties ' territor ies of key personnel , graduate trainees and business services sellers  of 
the other Party (Article 8.13).  
4.5.  Chapter 8 does not apply to subsidies, services supplied in the exercise of Governmental 
authority, laws, regulations or requirements governing the procurement by Governmental agencies 
and measures that affect natural persons seeking access to the employment market of a Party or 
measures regarding citizenship, residence or employme nt on a permanent basis (Article 8.1). The 
Chapter shall not require the privati zation of public undertakings. The Parties retain their right to 
regulate and introduce new regulations in a manner consistent with the Chapter.  
4.2  Denial of benefits  
4.6.  The Agreemen t does not include a denial of benefits provision per se  but Article 8.2  clarifies 
that juridical persons having only their registered office or central administration in a Party's territory 
shall not benefit from preferences granted by the Agreement, unle ss they engage in substantive 
business operations in the territory of  the Parties.23  
 
22 The International Organization for Standardization and the International Electrotechnical Commission 
are considered relevant international standard -setting bodies.  
23 The concept of 'effective and continuous link' with the economy of a EU Member State enshrined in 
Article 54 of the Treaty on the Functioning of the EU is equivalent to the concept of 'substantive business 
operations '.  WT/REG402/1  
 
- 25 - 
 
  4.3  General provisions on trade in services  
4.3.1   Market access  
4.7.  In relation to cross -border trade in services, unless otherwise specified in the Schedules of 
Specific Commitments, a Party shall not adopt or maintain, either on the basis of its entire territory 
or regional subdivision , measures that impose the types of limitations covered by Paragraphs 2(a) 
to 2(c) of Article XVI of the GATS (Article 8.5). 
4.8.  With regard to market acces s through establishment, the Parties commit to not adopt or 
maintain measures limiting the number of enterprises that may carry out a specific economic activity, 
the total value of transactions or assets, the total number of operations or the total quantit y of 
output, the participation of foreign capital, the total number of natural persons that may be employed 
in a particular sector  and measures restricting or requiring specific types of legal entity or joint 
venture (Article 8.10).  
4.3.2   National treatment and MFN 
4.9.  With respect to cross -border supply of services, each Party shall accord services and service 
suppliers of the other Party treatment no less favourable than that provided for under the terms, 
limitations and conditions agreed and specified in its Sched ule of Specific Commitments  (Article 8.5) . 
4.10.   With respect to all measures affecting cross -border trade in services and establishment i n the 
sectors inscribed in its Schedule of Specific Commitments and conditional on those commitments , 
each Party shall accord to services , service suppliers , establishments and entrepreneurs  of the other 
Party treatment no less favourable than it accords t o its own like services , service suppliers , 
establishments and entrepreneurs  (Article s 8.6 and 8.11 ). Such requirement can be met by 
according either formally identical treatment or formally different treatment to that accord ed to its 
own like services , service suppliers , establishments and entrepreneurs  as long as it does not modify 
the conditions of competition in favour of services , service suppliers , establishments and 
entrepreneurs  of a Party .  
4.3.3   Commercial presence  
4.11.   The Agreement does not contain general  provisions on commercial presence requirements, 
but some requirements are listed in the Schedule  of Specific commitments for some EU Member 
States and Singapore in specific sub -sectors.  
4.3.4   Movement of natural persons  
4.12.   Section D of Chapter 8 applies to measur es of the Parties concerning the entry into and 
temporary stay in their respective territories of key personnel, graduate trainees and business 
service sellers . Key personnel  are defined as natural persons employed within a juridical person of 
one Party, o ther than a non -profit organi zation, and who are responsible for the setting up or the 
proper control, administration and operation of an establishment . Graduate trainees are natural 
persons who have been employed by a juridical person of a Party for at least one year, who possess 
a university degree and who are temporarily transferred to an establishment in the territory of the 
other Party for career development purposes or to obtain training in business techniques or methods . 
Business services sellers are natural persons who are representatives of a service supplier of a Party 
seeking temporary entry into the territory of the other Party for the purpose of negotiating the sale 
of services or entering into agreements to sell services and who do not engage  in making direct 
sales to the general public and do not receive remuneration from a source located within the host 
Party.   
4.13.   For every sector liberali zed in accordance with Section C on establishment and subject to any 
reservations listed in its Schedule of  Specific Commitments, each Party shall allow entrepreneurs of 
the other Party to temporarily employ in their establishment natural persons of the other Party, 
provided that such employees are key personnel or graduate trainees (Article 8.14) . The duration  of 
entry and stay is up to three years for intra -corporate transferees, 90 days in any twelve -month WT/REG402/1  
 
- 26 - 
 
  period for business visitors for establishment purposes, and one year for graduate trainees.24 The 
measures which a Party shall not maintain or adopt, unle ss otherwise specified, are defined as 
limitations on the total number of natural persons or a requirement of an economic needs test and 
as discriminatory limitations.  
4.14.   For every sector liberali zed in accordance with Section B on cross -border trade or C on 
establishment and subject to any reservations listed in its Schedule of Specific Commitments, each 
Party shall allow the temporary entry and stay of business service sellers for a period of up to 90 
days in any twelve -month period  (Article 8.15).  
4.4  Liberaliz ation commitments  
4.15.   The Schedules of Specific Commitments of each Party include the sectors liberali zed by a 
Party pursuant to Section s B and C and, by means of reservations, the market access and national 
treatment limitations applicable to services and ser vice suppliers of the other Party (Article s 8.7 and 
8.12). 
4.16.   A positive list approach to scheduling commitments is used for all modes of supply. The EU's 
Schedules of Specific Commitments, including t he sectors liberali zed, the market access  and national 
treatment limitations applicable , are set out in Appendices 8 -A-1, 8-A-2 and 8 -A-3 to Annex 8 -A for, 
respectively, cross -border trade in services, establishment and key personnel and graduate trainees. 
Singapore's Schedules of Specific Commitments are in Appendix 8 -B-1 for all covered sectors with 
an App endix on Financial Services in Appendix 8 -B-2. 
4.17.   Standstill provisions such that n either Party may adopt new or more discriminatory measures 
with regard to services or service suppliers of the other Party in relation to the specific commitments 
under the Agreement are introduced with Article 8.7 (for cross -border trade in services) and Article 
8.12 (for establishment) . 
4.18.   The Parties shall review Chapter 8 and their Schedules of Specific Commitments no later than 
three years after the entry into force of the Agreement, and at regular intervals thereafter  
(Article  8.63).  
4.4.1   The European Union  
4.4.1.1   MFN and horizontal commitments  
4.19.   In its GATS schedule, the EU has included  extensive commitments in a large number of 
sectors, subject, in certain cases, to limitations by all or some individual EU Member States. The EU 
did not make commitments, inter alia , for certain professional services related to medical and 
paramedical sub -sectors, postal and audio -visual services, some recreational and cultural and 
sporting services and some activities in transport services.  
4.20.   There is a  broad reservation for services co nsidered as public utilities at a national or at a 
local level. Furthermore, sectors generally considered as falling under the category of public services, 
such as health, education, and social services, also remain mainly reserved under the Agreement 
(as under the GATS).  
4.21.   Moreover, under the Agreement, the EU generally replicates the horizontal reservations under 
the GATS by individual EU Member States concerning other conditions for the acquisition of real 
estate,  investment , type of establishment, managin g directors and auditors.  
4.22.   Regarding mode 4, the Schedule of Specific Commitments in Appendix 8 -A-3 includes 
horizontal reservations by individual EU Member States concerning economic needs tests, scope of 
intra-corporate transferees, graduate trainees, man aging directors and auditors.  Moreover, EU 
Directives on the mutual recognition of diplomas only apply to the citizens of the EU and the right 
 
24 For intra -corporate transferees, this period may be extended for up to two additional years, subject to 
domestic law . WT/REG402/1  
 
- 27 - 
 
  to practise a regulated professional service in one EU Member State does not grant the right to 
practise in another  EU Member State . 
4.4.1.2   Sector specific commitments  
4.23.   Table 4.1 provide s a comparison of the EU's GATS commitments in modes 1 -3 with those 
taken under the Agreement. Hori zontal limitations and MFN reservations are not taken into account 
in the table which should be read in conjunction with Annex 8 -A of the Agreement containing  the 
EU's schedule of specific commitments for cross -border trade in services (Appendix 8 -A-1), 
establishment (Appendix 8 -A-2) and temporary movement of key personnel and graduate trainees 
(Appendix 8 -A-3). 
Table 4.1 EU: comparison between GATS and Agreement specific commitments  
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
1. Business services        
A. Professional  Services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Computer  and Related  Services  Partial  Improved  Full Full Full Full 
C. Research  and Development  Services  Partial  Improved  Full Partial  Full Partial  
D. Real  Estate  Services  Partial  Improved  Partial  Partial  Full Partial  
E. Rental/Leasing  Services  without   
Operators  Partial  Improved  Partial  Partial  Partial  Partial  
F. Other  Business  Services  Partial  Improved  Partial  Partial  Partial  Partial  
2. Communication services        
A. Postal  services  --- Improved  Partial  Full Partial  Full 
B. Courier  services  Partial  Improved  Partial  Full Partial  Full 
C. Telecommunication  services  Partial  Improved  Partial  Full Partial  Full 
D. Audiovisual services  ---  Excluded  Excluded  Excluded  Excluded  
E. Other  --- Same  --- --- --- --- 
3. Construction and related 
engineering services        
A. General  construction  work for buildings  Partial  Improved  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Partial  Improved  Full Full Full Full 
C. Installation  and assembly  work  Partial  Improved  Full Full Full Full 
D. Building  completion  and finishing  work  Partial  Improved  Full Full Full Full 
E. Other  Partial  Improved  Full Full Full Full 
4. Distribution services        
A. Commission  agents'  services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Wholesale  trade services  Partial  Improved  Partial  Partial  Partial  Partial  
C. Retailing  services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Franchising  Partial  Improved  Full Partial  Full Full 
E. Other  --- Same  --- --- --- --- 
5. Education services        
A. Primary education services  Partial  Similar  Partial  Partial  Partial  Partial  
B. Secondary education services  Partial  Similar  Partial  Partial  Partial  Partial  
C. Higher education services  Partial  Similar  Partial  Partial  Partial  Partial  
D. Adult education  Partial  Similar  Partial  Partial  Partial  Partial  
E. Other education services  Partial  Same  Partial  Partial  Partial  Partial  
6. Environmental services        
A. Sewage services  Partial  Improved  Partial  Full Full Full 
B. Refuse disposal services  Partial  Improved  Partial  Full Full Full 
C. Sanitation and similar services  Partial  Improved  Partial  Full Full Full 
D. Other  Partial  Improved  Partial  Full Full Full 
7. Financial services        
A. All insurance  and insurance -
related  services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Banking  and other financial  services  Partial  Improved  Partial  Partial  Partial  Partial  
8. Health related and social services        
A. Hospital services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Other Human Health Services  Partial  Improved  Partial  Partial  Partial  Partial  
C. Social Services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Other  Partial  --- --- --- --- --- 
9. Tourism and travel related 
services        
A. Hotels  and restaurants (including 
catering)  Partial  Improved  Partial  Partial  Partial  Partial  
B. Travel  agencies  and tour operators   
services  Partial  Improved  Partial  Partial  Partial  Partial  WT/REG402/1  
 
- 28 - 
 
  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
C. Tourist  guides  services  Partial  Improved  Partial  Partial  Full Full 
D. Other  Partial  --- --- --- --- --- 
10. Recreational and cultural and 
sporting services        
A. Entertainment  services  Partial  Improved  Partial  Partial  Partial  Partial  
B. News agency services  Partial  Improved  Partial  Partial  Partial  Partial  
C. Libraries, archives, museums and 
other cultural services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Sporting and other recreational 
services  Partial  Improved  Partial  Partial  Partial  Partial  
E. Other  --- Improved  Partial  Full Partial  Full 
11. Transport services        
A. Maritime Transport Services  Partial  Improved  Partial  Full Partial  Partial  
B. Internal Waterways Transport  Partial  Improved  Partial  Partial  Partial  Partial  
C. Air  Transport  Services  Partial   Excluded  Excluded  Excluded  Excluded  
D. Space  Transport  --- --- --- --- --- --- 
E. Rail Transport  Services  Partial  Improved  Partial  Partial  Partial  Partial  
F. Road  Transport  Services  Partial  Improved  Partial  Partial  Partial  Partial  
G. Pipeline  Transport  Partial  Same  Partial  Partial  Partial  Partial  
H. Services  auxiliary  to all modes  of  
transport  Partial  Same  Partial  Partial  Partial  Partial  
I. Other  Transport  Services  Partial  Same  Partial  Partial  Partial  Partial  
12. Other services not included 
elsewhere  Partial  Improved  Partial  Partial  Partial  Partial  
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not included . 
a Information in this column refers only to commitments in sectors or sub -sectors covered under the 
Agreement.  
Full: Specific commitments not subject to limitation(s) under market access or national treatment.  
Partial:  Specific commitments subject to some limitation(s) under market access or national treatment.  
---: No specific commitment.  
New: New commitments full or partial, w ith or without limitations.  
Improved: Overall improved commitments under the Agreement compared to those under the GATS.  
Similar:  Similar liberalization possibly, in individual cases, with limited improvements and/or limited 
additional reservations. The as sessment is based on a broad perspective taking into consideration 
both sectoral coverage and the level of specific commitments.  
Excluded: sector or subsector excluded from the coverage.  
Source:   European Union's Schedules annexed to the Agreement and Draft Consolidated GATS Schedule of 
Specific Commitments (S/C/W/273/Suppl.1), which does not cover the result of the 2007 and  
further EU enlargements . 
 
4.4.1.2.1   Business services  
4.24.   Under t he Agreement , the EU  generally broadened the liberalization of business services 
compared to its GATS commitments. Computer and related services are fully liberalized for cross -
border trade in services and investment. Full coverage is provided for research and development 
services but  for publicl y funded R&D services, exclusive rights and  authori zations can only be granted 
to nationals and juridical persons of the EU Member States . The coverage of real estate services is 
partial for cross -border trade but full for investment with only one reservat ion in one EU Member 
State .  
4.4.1.2.2   Communication services  
4.25.   Full liberalization under the Agreement for modes 1,  2 and 3 is provided for some postal and 
courier services including handling of written communications, parcels, packages and express 
delivery services.  While the sectoral coverage of telecommunication services under the Agreement 
is the same as under the GATS, all limitations for cross -border trade and investment are removed. 
While audiovisual  services are unbound under the GATS, the entire subsector is carved  out of the 
Agreement for all mode s. 
4.4.1.2.3   Construction and related engineering services  
4.26.   While under the GATS there are partial commitments with limitations, the Agreement fully 
liberalizes all construction and related engineering sectors for cross -border trade and investment . WT/REG402/1  
 
- 29 - 
 
  4.4.1.2.4   Distribution services  
4.27.   The c overage and the commitments under the Agreement  are improved as compared to the 
GATS  but a number of limitations remain  in most sub -sectors. This  is in particular the case for the 
distribution of alcoholic beverages, tobacco products, pharmaceutical goods and some energy 
products.  The distribution of arms, munitions, explosives and other war materials are excluded both 
in the GATS and the Agreement . 
4.4.1.2.5   Education services  
4.28.   As in the GATS, the Agreement cover s only privately funded education services excluding 
hence all publicly funded education services.  However, coverage and commitments differ between 
the GATS and the Agreement , with some EU Member Stat es keeping primary and secondary 
education services unbound under the Agreement for cross -border trade. Regarding establishment, 
the participation of private operators in the primary, secondary, higher and adult education network 
is subject to concession  in all EU Member States .25 Moreover, a number of other limitations including 
nationality conditions and economic needs tests are maintained.  
4.4.1.2.6   Environmental services  
4.29.   Under the GATS, some  EU Member States ma de commitments for all environmental services 
sub-sectors. Under the Agreement, t he EU removes all limitations for all environmental services sub -
sectors  except for consulting services which remain unbound for mode 1 . As for establishment, the 
EU fully libera lizes all environmental services.  
4.4.1.2.7   Financial services  
4.30.   Building upon its GATS commitments, the coverage and depth of the EU's commitments under 
the Agreement is enlarged while certain limitations remain. In addition to the specific reservations 
of individual  EU Member States, the EU as a whole reserves the right to adopt or maintain any 
measure requiring a financial institution, other than a branch, when establishing in a EU Member 
State , to adopt a specific legal form, on a non -discriminatory basis. Moreover , the EU Council 
directive 85/611 of 20 December 1985 , on the coordination of laws, regulations and administrative 
provisions relating to undertakings for collective investment in transferable securities , is applicable.  
4.4.1.2.8   Health related and social services  
4.31.   The Agreement covers only privately funded services excluding hence all publicly funded 
health related and social services. The Agreement improves, both in terms of coverage and specific 
commitments, the liberalization granted by the EU under the GATS for h ospital services, other 
human health services and social services.26 Mode 1 remains largely unbound  for hospital services 
and other residential health facilities and social services, as under the GATS,  while almost no specific 
reservations are kept for mod e 2. As for mode 3 under the Agreement, p articipation by private 
operators in the health and social network is subject to concession  and an economic needs test may 
apply.27  
4.4.1.2.9   Tourism and travel related services  
4.32.   The sector is largely covered under the GATS. Under the Agreement, the EU improves its 
coverage and commitments  by removing all limitations on mode 2 in all sub -sectors and all 
limitations on mode 3 for tourist guides services.  
 
25 The EU clarified that the specific requirements for the concessions to be granted are provided for by 
the domestic laws of the EU Member States and they are not specifically described in the trade agreement.  
26 Only commitments made with respect to privately funded health services are covered under the 
Agreement.  
27 The EU clarified that the specific requirements for the concessions to be granted are provided for by 
the domestic laws of the EU Member States and the y are not specifically described in the trade agreement.  WT/REG402/1  
 
- 30 - 
 
  4.4.1.2.10   Recreational and cultural an d sporting services  
4.33.   The coverage and level of liberalization for cross -border trade in services for entertainment, 
news agency, library, archives, museums and other cultural services and sporting and other 
recreation services under the Agreement are the sa me as under the GATS.  Some reservations 
remain for establishment at the level of some EU Member States, but liberalization  tends to be 
improve d with respect to the GATS. The coverage of other services for mode 3 is limited to recreation 
park and beach ser vices for which the EU removes all reservations for establishment.  Gambling is 
not covered.  
4.4.1.2.11   Transport services  
4.34.   While only partial commitments are made under  the GATS, the coverage of maritime, internal 
waterways, rail and road transport services is improved under the Agreement. Maritime passenger 
and freight  transport , excluding cabotage , is fully liberalized under the Agreement while internal 
waterways passenger and freight transpo rt excluding cabotage remains unbound for some EU 
Member States and other limitations appl y. Mode 1 for rail and road transport is unbound under the 
Agreement while mode 2 , which is largely unbound under the GATS,  is fully liberalized.  Pipeline 
transportat ion remains largely unbound under the Agreement  as under the GATS.  Domestic and 
international air transport services, whether scheduled or non -scheduled, and services directly 
related to the exercise of traffic rights  are excluded from the Agreement.  
4.4.1.2.12   Other services not included elsewhere  
4.35.   Under other services, the EU removed all limitations to mode 2 trade in washing, cleaning 
and dyeing services, hairdressers, cosmetic treatments and other beauty treatment services, spas 
and non -therapeutic massages wh ile some limitations remain for investment. Cross -border trade 
and establishment are fully liberalized for telecommunications connection services.  
4.4.2    Singapore  
4.4.2.1   MFN and horizontal commitments  
4.36.   In its GATS schedule Singapore lists a mode 3 horizontal limitatio n on company registration 
and residency requirements for company directors and branches of foreign companies. Other 
horizontal restrictions apply to mode 4.  
4.37.   In its schedule of specific commitments  under the Agreement , Singapore lists a number of 
horizontal  restrictions that apply  to the lending of Singapore dollars to non -resident financial 
institutions , equity ownership limits in certain Singaporean companies and the equity ceiling of the 
PSA Corporation . Moreover, measures affecting activities conducted o n land or the use of land  
including zoning, real estate, divestment of equity interests in enterprises partially or wholly owned 
by the government, divestment of the administrator and operator of airports, the retention of a 
controlling interest by the Sin gapore Government in Singapore Technologies Engineering  and arms 
and explosives remain unbound.  
4.4.2.2   Sector specific commitments  
4.38.   Table  4.2 provide s a comparison of Singapore 's GATS commitments in modes 1 -3 with those 
taken under the Agreement. Horizontal limitations and MFN reservations are not taken into account 
in the table which should be read in conjunction with Appendix 8 -B-1 of Annex 8 -B of the Agreement 
which contains Singapore 's schedule of specific commitments.  
Table  4.2 Singapore:  comparison between GATS and Agreement specific commitments  
Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
1. Business services        
A. Professional  Services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Computer  and Related  Services  Partial  Improved  Full Full Full Full WT/REG402/1  
 
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  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
C. Research  and Development  Services  Partial  Improved  Partial  Full Partial  Full 
D. Real  Estate  Services  --- New Partial  Partial  Partial  Partial  
E. Rental/Leasing  Services  without   
Operators  --- New Partial  Partial  Partial  Full 
F. Other  Business  Services  Partial  Improved  Partial  Partial  Partial  Partial  
2. Communication services        
A. Postal  services  --- New Partial  Partial  Partial  Partial  
B. Courier  services  Partial  Improved  Partial  Full Partial  Full 
C. Telecommunication  services  Partial  Improved  Partial  Partial  Partial  Partial  
D. Audiovisual services  Partial   Excluded  Excluded  Excluded  Excluded  
E. Other  --- --- --- --- --- --- 
3. Construction and related 
engineering services        
A. General  construction  work for buildings  Full Same  Full Full Full Full 
B. General  construction  work for civil  
Engineering  Full Same  Full Full Full Full 
C. Installation  and assembly  work  Full Same  Full Full Full Full 
D. Building  completion  and finishing  work  Full Same  Full Full Full Full 
E. Other  Full Same  Full Full Full Full 
4. Distribution services        
A. Commission  agents'  services  --- New Partial  Partial  Partial  Partial  
B. Wholesale  trade services  --- New Partial  Partial  Partial  Partial  
C. Retailing  services  --- New Partial  Partial  Partial  Partial  
D. Franchising  --- New Full Full Full Full 
E. Other  --- --- --- --- --- --- 
5. Education services        
A. Primary education services  --- New Partial  Partial  Partial  Partial  
B. Secondary education services  --- New Partial  Partial  Partial  Partial  
C. Higher education services  --- New Partial  Full Partial  Full 
D. Adult education  --- New Full Full Full Full 
E. Other education services  --- New Full Full Full Full 
6. Environmental services        
A. Sewage services  --- New Partial  Partial  --- --- 
B. Refuse disposal services  --- New Partial  Partial  Partial  Partial  
C. Sanitation and similar services  --- New Partial  Partial  Full Full 
D. Other  --- New Partial  Partial  Partial  Full 
7. Financial services        
A. All insurance  and insurance -
related  services  Partial  Improved  Partial  Partial  Partial  Partial  
B. Banking  and other financial  services  Partial  Improved  Partial  Partial  Partial  Partial  
8. Health related and social services        
A. Hospital services  --- New Partial  Full Partial  Full 
B. Other Human Health Services  --- New Partial  Partial  Partial  Full 
C. Social Services  --- New Partial  Partial  Partial  Partial  
D. Other  --- --- --- --- --- --- 
9. Tourism and travel related 
services        
A. Hotels  and restaurants (including 
catering)  Partial  Improved  Partial  Partial  Partial  Partial  
B. Travel  agencies  and tour operators   
services  Partial  Improved  Full Full Full Full 
C. Tourist  guides  services  Partial  Improved  Full Full Full Full 
D. Other  --- --- --- --- --- --- 
10. Recreational and cultural and 
sporting services        
A. Entertainment  services  --- New Full Full Full Full 
B. News agency services  --- --- --- --- --- --- 
C. Libraries, archives, museums and 
other cultural services  Partial  Improved  Partial  Full Partial  Full 
D. Sporting and other recreational 
services  --- New Partial  Partial  Partial  Full 
E. Other  --- --- --- --- --- --- 
11. Transport services        
A. Maritime Transport Services  Partial  Improved  Partial  Full Partial  Partial  
B. Internal Waterways Transport  --- --- --- --- --- --- 
C. Air  Transport  Services  --- --- Excluded  Excluded  Excluded  Excluded  
D. Space  Transport  --- --- --- --- --- --- 
E. Rail  Transport  Services  --- New Partial  Partial  Partial  Full 
F. Road  Transport  Services  --- New Partial  Partial  Partial  Full 
G. Pipeline  Transport  --- --- --- --- --- --- WT/REG402/1  
 
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  Sectors / Sub -sectors  GATS  FTA 
Compared 
to GATS  Trade in services  Investment  
Sector 
coverage  Commit -
mentsa Sector 
coverage  Commit -
ment sa 
H. Services  auxiliary  to all modes  of  
transport  --- New Partial  Partial  Partial  Partial  
I. Other  Transport  Services  --- --- --- --- --- --- 
12. Other services not included 
elsewhere  --- New Partial  Partial  Partial  Full 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments/limitations not considered.  
a Information in this column refers only to commitments in sectors or sub -sectors covered under the 
Agreement.  
Full: Specific commitments not subject to limitation(s) under m arket access or national treatment.  
Partial:  Specific commitments subject to some limitation(s) under market access or national treatment.  
---: No specific commitment.  
New: New commitments full or partial, with or without limitations.  
Improved: Overall im proved commitments under the Agreement compared to those under the GATS.  
Excluded: sector or subsector excluded from the coverage.  
Source:  Singapore's schedules annexed to the Agreement and Draft Consolidated GATS Schedule of Specific  
Commitments (S/DCS/W /SGP). 
 
4.4.2.2.1   Business services  
4.39.   Singapore has made commitments in professional services under the GATS for accounting, 
taxation, architectural, engineering, medical, dental and veterinary services. Coverage and 
commitments under the Agreement are improved. In particular,  some professional services such as 
taxation  services, international commercial arbitration services, accounting, architectural and  
engineering services and veterinary services are fully liberalized. All comp uter and related services, 
for which there are partial commit ments  under the GATS, have full commit ments  under the 
Agreement. In addition, Singapore has made partial commitments in the Agreement for real estate 
services and rental services without operator s for which it has no GATS commitments.  
4.4.2.2.2   Communication services  
4.40.   Different from Singapore's commitments under the GATS, basic and express letter postal 
services are partially liberalized under the Agreement. All limitations for c ourier services in respect 
of documents, parcels and small packages are eliminated under the Agreement. The coverage of 
telecommunication services under the Agreement is the same as under the GATS while specific 
commitments are improved. For all telecommunication services covered und er the Agreement, a 
horizontal limitation on the number of licences is maintained.28  
4.4.2.2.3   Construction and related engineering services  
4.41.   Singapore's full GATS commitments in construction and related engineering services are 
replicated under the Agreement.  
4.4.2.2.4   Distr ibution services  
4.42.   In distribution services , for which Singapore has no GATS commitments, partial commitments 
are made  under the Agreement . Singapore reserves the right to maintain or adopt any measure 
affecting the supply of any products subject to import p rohibition or non -automatic licensing, and 
wholesale and retail trade in tobacco and alcoholic beverages.  
4.4.2.2.5   Education services  
4.43.   In education services, a sector in which Singapore has no GATS commitments, Singapore 
reserves the right to maintain or adopt any m easure for preschool, primary, secondary and higher 
secondary education services for Singapore citizens . It also scheduled  a reservation that applies to 
the training of doctors . 
 
28 The number of licences granted is limited only by physical and resource constraints such as the 
availability of frequency spectrum and land.  WT/REG402/1  
 
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  4.4.2.2.6   Environmental services  
4.44.   Environmental services , for which Singapore has no GATS commitments, are partially covered 
under the Agreement. More specifically, for all covered sub -sectors, mode 1 remains unbound except 
for consulting services. Moreover, mode 3 for sewage services is unbound and some limitat ions are 
scheduled for refuse collection and disposal services and hazardous waste management.  
4.4.2.2.7   Financial services  
4.45.   Under the GATS Singapore made commitments in financial services in accordance with the 
GATS Annex on Financial Services. While the coverage of  insurance and banking services is the same 
as under the GATS, Singapore  removes or improves some limitations under the Agreement.  In 
insurance  services Singapore outlines in more detail than in its GATS schedule the admission criteria 
for fund management and insurance companies. Under  the Agreement , Singapore lays out in more 
detail the restrictions that apply to commercial banks, wholesale banks, offshore banks , merchant 
banks  and finance companies.  
4.4.2.2.8   Health related and social services  
4.46.   In health related an d social services, a sector in which Singapore has no GATS commitments, 
Singapore excludes from the Agreement the supply of health services by Government -owned or 
controlled healthcare institutions . For social services, s tatutory supervision services as li sted in the 
Attachment are excluded and limits on the number of facilities and service operations run by non -
profit service suppliers are maintained.  
4.4.2.2.9   Tourism and travel related services  
4.47.   In tourism and travel related services , in which  Singapore has made pa rtial commitments in 
its GATS schedule, it maintains a restriction requiring nationality or permanent residence in order to 
qualify for a license to operate a food establishment in a personal capacity and, for catering services, 
incorporation and licensing  requirements.  
4.4.2.2.10   Recreational and cultural and sporting services  
4.48.   Singapore has made commitments in its GATS schedule for library services which are also 
liberalized under the Agreement. Moreover, it liberalized e ntertainment services , museums and 
archives ex cept for services specified under the National Heritage Board Act . Gambling and betting 
services are excluded.  
4.4.2.2.11   Transport services  
4.49.   In its GATS schedule Singapore has made partial commitments in maritime transport services.  
The only restriction remaining under the Agreement fo r international maritime freight and passenger 
transport , excluding cabotage , is the registration requirement for Singapore -flag ships as specified 
in the Merchant Shipping Act  for mode 3. A number of maritime auxiliary serv ices, rental services 
for cars, buses, commercial freight vehicles, maintenance and repair services for motor vehicles and 
parts thereof, parking services and s torage and warehousing services  auxiliary to all modes of 
transport are also partially liberaliz ed under the Agreement.  
4.4.2.2.12   Other services not included elsewhere  
4.50.   Under other services, Singapore removed all limitations on mode s 2 and 3 trade in washing, 
cleaning and dyeing services, hairdressers  and other beauty services and some f uneral, cremation 
and u ndertaking services .  
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.51.   Rules on domestic regulation are contained in Sub -Section 2 of Section E of Chapter 8. They 
apply to measures of a Party relating to licensing or qualification requirements and procedures  that WT/REG402/1  
 
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  affect the cross -border supply of services , establishment and temporary stay for natural person s of 
the other Party in the territory of the Party  (Article 8.18) . The application is limited to the sectors 
for which the Parties have undertake n specific commitments. Domestic regulation provisions do not 
apply to measures scheduled in Articles 8.5, 8.6, 8.10 and 8.11 as limitations to market access and 
national treatment.  
4.52.   Articles 8.19 and 8.20 respectively provide for conditions and procedures for licensing and 
qualification.  
4.5.2   Recognition  
4.53.   Article 8.16 covers mutual recognition of professional qualifications . The Parties shall 
encourage the relevant professional bodies in t heir respective territories to develop and provide a 
joint recommendation on mutual recognition to the Committee on Trade in Services, Investment 
and Government  Procurement , established under Article 8.64,  without preventing a Party from 
requiring that nat ural persons possess the necessary qualifications and/or professional experience 
specified in the territory where the service is supplied, for the sector of activity concerned.  
4.5.3   Subsidies  
4.54.   There are no provisions in the Agreement on subsidies in services.  
4.5.4   Safeguards  
4.55.   The possibility of imposing restrictive measures on trade in services and establishment in 
order to safeguard a Party's balance -of-payments or external financial position is foreseen by the 
Agreement (Article  16.9). Such measures shall be in acco rdance with the WTO Agreement and 
consistent with the Articles of Agreement of the IMF.  
4.56.   Moreover, where in exceptional circumstances, capital movements and payments, including 
transfers, cause or threaten to cause serious difficulties for the operation of economic and monetary 
policy or exchange rate policy, a Party may impose safeguard measures that are strictly necessary 
to address such difficulties for a period not to exceed six months (Article 16.10). Such measures 
shall, nevertheless, not constitute a means of arbitrary or unjustifiable discrimination between a 
Party and a third -party.  
4.6  Sector specific provisions on trade in services  
4.6.1    Computer services  
4.57.   Sub-section 3 of Section E of Chapter 8  clarifies the meaning of computer services in the 
context of th e liberalization of all modes of supply under the Agreement. The Parties understand 
that Division  84 of the CPC covers all computer and related services  (Article 8.21) .29 However, other 
services  related to content , whose provision by both electronic and ot her means is enabled by 
computer and related services, are not covered by Division 84 of the CPC.30  
 
29 More specifically, computer and related services inclu de all services that provide any of the following 
or any combination thereof:  
a) consulting, adaptation, strategy, analysis, planning, specification, design, development, 
installation, implementation, integration, testing, debugging, updating, support, tec hnical assistance or 
management of or for computers or computer systems,  
b) consulting, strategy, analysis, planning, specification, design, development, installation, 
implementation, integration, testing, debugging, updating, adaptation, maintenance, supp ort, technical 
assistance, management or use of or for software,  
c) data processing, data storage, data hosting or database services,  
d) maintenance and repair services for office machinery and equipment, including computers, and  
e) training services for s taff of clients, related to software, computers or computer systems, and not 
elsewhere classified.  
30 Other services include but are not limited to accounting, auditing and bookkeeping services , 
architectural services , medical and dental services, audiovisual services and educational services.  WT/REG402/1  
 
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  4.6.2    Postal services  
4.58.   Sub-section 4 of Section E of Chapter 8  includes specific provisions on postal services.  Under 
Article 8.22, the Parties shall introduce or maintain appropriate measures to prevent suppliers of 
postal services from engaging in or continuing anti -competitive practices.  Article 8.23 provides for 
the independence of regulatory bodies.  
4.6.3   Telecommuni cations services  
4.59.   Sub-section 5 of Section E of Chapter 8  applies to measures that affect trade in 
telecommunications services and sets out the principles of the regulatory framework  (Article 8.24). 
The Sub -section does not apply to measures relating to cab le or broadcast distribution of radio or 
television programming.  
4.60.   Each Party shall ensure that all service suppliers of the other Party have access to and use of 
any public telecommunications network and service offered in its territory or across its borde rs, 
including private leased circuits, on reasonable, non -discriminatory and transparent terms and 
conditions  (Article 8.26). Moreover, e ach Party shall ensure that all service suppliers of the other 
Party may use public telecommunications networks and ser vices for the movement of information in 
its territory or across its borders, including for intra -corporate communications of such service 
suppliers and for access to information contained in databases or otherwise stored in machine -
readable form in the te rritory of either Party.  
4.61.   The Sub -section also contains , inter alia , provisions on the confidentiality of information, 
interconnection  with and  conduct of major suppliers, competitive safeguards, unbundled network 
elements, co -location, resale, facility sha ring, provisioning of leased circuit services, number 
portability, submarine cable landing stations , universal services, authorization to provide 
telecommunications services , enforcement, transparency, resolution of telecommunication disputes 
and cooperati on (Articles 8.27 through 8.48). 
4.6.4   Financial services  
4.62.   Sub-section 6 of Section E of Chapter 8  sets out the principles of the regulatory framework 
for all financial services liberali zed under the Agreement  (Article 8.49).  
4.63.   Article 8.50 provides for  a prudential carve -out for the protection of investors, depositors, 
policy -holders or persons to whom a fiduciary duty is owed by a financial service supplier, the 
maintenance of the safety, soundness, integrity or financial responsibility of financial serv ice 
suppliers and the integrity and stability of the Parties' financial system.  
4.64.   Each Party shall permit a financial service supplier of the other Party to supply any new 
financial service that the first Party would permit its own like financial service sup pliers to supply 
without additional legislative action required  (Article 8.53) . Access to payment and clearing systems 
operated by public entities and to official funding and refinancing facilities available in the normal 
course of ordinary business  is pro vided for in Article 8.52 . The transfer of information in electronic 
or other form for data processing is provided for in Article 8.54. Specific exceptions are set out in 
Article 8.55.  
4.6.5   International maritime transport services  
4.65.   Sub-section 7 of Section E of  Chapter 8  defines international maritime transport as including 
door-to-door and multi -modal transport operations which  is the carriage of goods using more than 
one mode of transport, involving a sea -leg, under a single transport document  (Article 8.56) .  
4.66.   The Parties agree to ensure non-discriminatory unrestricted access to cargoes on a 
commercial basis, the freedom to supply international maritime transport services, as well as 
national treatment in the framework of the supply of such services.  Each Party shall grant , to ships 
flying the flag of the other Party or operated by service suppliers of the other Party , treatment no 
less favourable than th at granted to its own ships or those of any third party, whichever is better , 
with regard to, inter alia , access to ports, the use of infrastructure and auxiliary maritime services 
of the ports, as well as related fees and charges, customs facilities and access to berths and facilities WT/REG402/1  
 
- 36 - 
 
  for loading and unloading.  The Parties shall not introduce cargo -sharing arran gements  in future 
agreements  with third countr ies concerning international maritime transport service s, including dry 
and liquid bulk and liner trade, and terminate, within a reasonable period of time, such cargo -sharing 
arrangements in case they exist in previous agreements,  and they shall abolish and abstain from 
introducing any unilateral measure which could constitute a disguised restriction or could have 
discriminatory effects  on the free supply of services in international maritime transport . The Article 
lists the services at the port that each Party shall make available to international maritime tran sport 
suppliers of the other Party on reasonable and non -discriminatory terms and conditions .  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  Rules governing general transparency disciplines are contained in Chapter 13. Articles 13.1 
through 13. 7 provide for definitions, objectives and scope, requirements for publication, enquires 
and contact points, administrative proceedings, review, regulatory  quality and performance and 
good administrative behaviour.  
5.2.  The Agreement also establishes specific transparency rules in a number of other Chapters.  
Such specific rules shall prevail to the extent that they differ from the provisions of Chapter 13 
(Articl e 13.8).  
5.2  Current payments and capital movements  
5.3.  The Parties shall authorize any payments and transfers on the current account of the balance 
of payments between the m, in freely convertible currency and in accordance with the relevant IMF 
provisions (Articl e 16. 7). They also agree to consult each other with a view to facilitating the 
movement of capital between them by progressively liberalizing the capital and financial account in 
order to support a stable and secure framework for long term investment.  
5.3  Exce ptions  
5.4.  Nothing in Chapter 2 shall prevent the taking of measures in accordance with Article XX of 
GATT 1994, including its Notes and Supplementary Provisions, which are incorporated into and made 
part of the Agreement, mutatis mutandis (Article 2.14).31  
5.5.  Article 8.62 mirrors the provisions in Article XIV of the GATS with the addition of exceptions 
for measures relating to the conservation of exhaustible natural resources if such measures are 
applied in conjunction with restrictions on domestic entrepreneurs  or on the domestic supply or 
consumption of services and measures necessary for the protection of national treasures of artistic, 
historic or archaeological value.  
5.6.  Article 16.11  largely replicates the provisions in Article XXI of GATT 1994 and in Article  XIVbis 
of the GATS for measures related to national security.  As in the case of general exceptions, through 
Article 9.3, elements of the security exception are also made applicable to rules of Chapter 9 on 
Government procurement.  
5.4  Accession and withdrawal  
5.7.  Article 16.19 governs the impact of the accession of new EU Member States on the Agreement. 
The Agreement does not contain any other accession provisions.  
5.8.  Termination is governed by Article 16.14 and can take place six months after the date of written 
notice given by a Party. Within 30 days of the delivery of a notification of termination either Party 
 
31 Before taking any measures provided for in paragraphs (i) and (j) of Article XX of GATT 1994, the 
exporting Party intending to take the measures shall provide the other Party with all relevant information, w ith 
a view to seeking a solution acceptable to the Parties. If no agreement is reached within 30 days, the exporting 
Party may apply measures under Article 2.14 on the exportation of the good concerned. Where exceptional and 
critical circumstances requirin g immediate action make prior information or examination impossible, the Party 
intending to take the measures may apply forthwith the precautionary measures necessary to deal with the 
situation and shall inform the other Party immediately thereof.  WT/REG402/1  
 
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  may request consultations regarding whether the termination of any provision should take effect at 
a later date. The Agreement is otherwise valid indefinitel y. 
5.5  Institutional framework  
5.9.  Article 16.1  establishes the Trade Committee  while Article 16.2 establishe s the Committee on 
Trade in Goods, the SPS Committee, the Committee on Customs and the Committee on Trade in 
Services, Investment and Government Procuremen t. The Trade Committee shall meet alternately in 
the EU or Singapore every two years or without undue delay at the request of either Party. Its 
functions include ensuring the proper functioning of the  Agreement, supervising and facilitating its 
implementat ion and application and supervising the work of all specialized committees, working 
groups and other bodies established under the Agreement.  
5.10.   The Committee on Trade in Goods shall meet at the request of a Party or the Trade Committee 
to consider any matter arising under Chapter 2 and comprise representatives of the Parties  
(Article  2.15) . The Committee's functions include  monitoring the implementation of Chapter 2 and 
Annexes 2 -A, 2-B and 2 -C, promoting trade in goods between the Parties, including through 
consultations on accelerating and broadening the scope of tariff elimination and of commitments on 
non-tariff measures under the Agreement, and on other issues as appropriate  addressing tariff and 
non-tariff measures to trade in goods between the Parties, a nd, if appropriate, referring such matters 
to the Trade Committee for its consideration. A s a result of consultations, the Committee may, by 
decision, amend or expand Annexes 2 -A, 2-B and 2 -C as required .  
5.11.   The Committee on Customs consist s of representativ es of customs and other competent 
authorities of the Parties. It shall ensure the proper functioning of Chapter 6 on customs and trade 
facilitation, Protocol 1 and any additional provisions relating to customs that the Parties may agree 
on (Article 6.17) . The Parties may adopt recommendations and take decisions in the Committee on 
Customs on the mutual recognition of risk management techniques, risk standards, security controls 
and trade partnership programmes. The Parties may agree to hold ad hoc meetings for any customs 
matter, including rules of origin, and any additional customs -related provisions.  
5.12.   The Committee on Trade in Services, Investment and Government Procurement is responsible 
for the implementation  and review  of Chapter 8  and the Parties Schedules of Specific Commitments 
and for considering any related matter  (Article 8.64) . The Committee's responsibilities in relation to 
Government procurement are set out in Article 9.19.  
5.6  Dispute settlement  
5.13.   Chapter 14  regulates the settle ment of disputes between the Parties concerning the 
interpretation and application of the Agreement (Article 14.1).  The Chapter contains disciplines on 
consultations (Section B) , dispute settlement procedures and compliance (Section C)  and general 
provisio ns (Section D).   
5.14.   Recourse to the dispute settlement provisions of Chapter 14 is without prejudice to recourse 
to dispute settlement at the WTO  (Article 14.21) . When a dispute has been initiated either under 
the WTO or under the Agreement, a Party may not i nstitute dispute settlement proceedings 
regarding the same measure in the other forum until the first proceedings have ended. Moreover, 
neither Party shall initiate dispute settlement proceedings under both Chapter 14 and under the WTO 
Agreement unless sub stantially different obligations under both agreements are in dispute, or unless 
the selected forum fails , for procedural or jurisdictional reasons , to make findings on the claim 
seeking redress in relation to that obligation, provided that the failure of the forum is not the result 
of a failure of a disputing Party to act diligently.  Nothing in the Agreement shall preclude a Party 
from suspen ding obligations authorized by the WTO Dispute Settlement Body, and a Party may not 
invoke the WTO Agreement to prec lude the other Party from suspending obligations pursuant to 
Chapter  14. 
5.15.   The Parties shall endeavour to resolve any dispute by entering into consultations in good faith 
with the aim of reaching a mutually agreed solution (Article 14.3). A Party shall seek consultations 
by means of a written request and consultations shall be held , unless otherwise agree d, in the 
territory of the Party complained against  within 30 days of the receipt of the request . Consultations WT/REG402/1  
 
- 38 - 
 
  shall be concluded within 60 days .32 If the Party complained against does not respond to the request 
for consultations within ten days,  consultations are not held within the timeframes or no mutually 
agreed solution has been reached, the complaining Party may request the establishment of an 
arbitration panel.  
5.16.   The request for the establishment of an arbitration panel shall be made in writing to the Party 
complained against and to the Trade Committee (Article 14. 4). If a Party so requests, the arbitration 
panel shall give a preliminary ruling withi n ten days of its establishment on whether it deems the 
case to be urgent (Article 14.6).  
5.17.   The arbitration panel shall issue an interim report to the Parties setting out the findings of 
fact, the applicability of relevant provisions of the Agreement, and th e basic rationale behind any 
findings and recommendations, not later than 90 days from the date of its establishment (Article 
14.7).33 Any Party may submit a written request for the arbitration panel to review specific aspects 
of the interim report within 30 days of its notification. After considering any written comments by 
the Parties, the arbitration panel may modify its report and make any further examination it 
considers appropriate. The findings of the final ruling shall include a sufficient discussio n of the 
arguments made at the interim review stage and shall clearly address the written comments of the 
two Parties. The arbitration panel shall issue its ruling to the Parties and to the Trade Committee 
within 150 days from the date of its establishment  (Article 14.8).34  
5.18.   The Party complained against shall notify, no later than 30 days after the notification of the 
ruling, the complaining Party and the Trade Committee of the time it will require to comply with the 
ruling of the arbitration panel, if imme diate compliance is not possible (Article 14.10). If there is 
disagreement between the Parties, the complaining Party shall request in writing that the original 
arbitration panel determines the reasonable period of time for compliance. The Party complained  
against shall inform the complaining Party in writing of its progress in complying with the ruling of 
the arbitration panel , at least one month before the expiry of the reasonable period of time , which 
may be extended by mutual agreement of the Parties.  
5.19.   In case of non -compliance,  the Party complained against shall enter into negotiations with the 
complaining Party with a view to reaching a mutually acceptable agreement on compensation 
(Article  14.12). If no agreement on compensation is reached within 30 da ys, the complaining Party 
shall be entitled, upon notification to the other Party and to the Trade Committee, to suspend its 
obligations at a level equivalent to the nullification or impairment caused by the violation. If the 
Party complained against consi ders that the level of suspension is not equivalent to the nullification 
or impairment caused by the violation, it may request in writing that the original arbitration panel 
rule on the matter. The suspension of obligations shall be temporary and shall not  be applied after 
the Parties have reached a mutually agreed solution, or agreement on whether the measure taken 
to comply brings the Party complained against into conformity with the provisions of the Agreement , 
or any measure found to be inconsistent wit h the provisions of the Agreement has been withdrawn 
or amended so as to bring it into conformity with those provisions.  
5.20.   The arbitration panel shall, at the written request of both Parties, suspend its work at any 
time for a period agreed by the Parties, w hich shall not exceed twelve months  (Article 14.14) . It 
shall resume its work at the end of the agreed period at the written request of the complaining Party 
or before the end of the agreed period at the written request of both Parties. If the complaining 
Party does not request the resumption of the arbitration panel's work before the expiry of the agreed 
period, the dispute settlement procedures shall be deemed terminated. At any time, the Parties may 
agree in writing to terminate the dispute settlement pr ocedures.  
 
32 The ti meframes are halved for matters of urgency, including those regarding perishable goods and 
seasonal goods and services.  
33 Where the arbitration panel considers that the deadline cannot be met, it must notify the Parties and 
the Trade Committee in writing, stating the reasons for the delay and the date on which the arbitration panel 
plans to issue its interim report. Under no circumstances should the arbitration panel issue its interim report 
later than 120 days after the date of its establishment . 
34 Where t he arbitration panel considers that the deadline cannot be met, it must notify the Parties and 
the Trade Committee in writing, stating the reasons for the delay and the date on which the arbitration panel 
plans to issue its interim report. Under no circums tances should the arbitration panel issue its interim report 
later than 1 80 days after the date of its establishment .  WT/REG402/1  
 
- 39 - 
 
  5.21.   The Parties may reach a mutually agreed solution to a dispute at any time and they shall 
notify the Trade Committee and the arbitration panel of such solution (Article 14.15). The r ules of 
procedures are governed by Annex 14 -A and any meetings of  the arbitration panel shall be open to 
the public (Article 14.16). Submission of information, rules of interpretation and arbitration panel 
decisions and rulings are regulated by Articles 14.17, 14.18 and 14.19.  
5.22.   Chapter 15  provides for a mediation mechanism to facilitate the finding of a mutually agreed 
solution through a comprehensive and expeditious procedure with the assistance of a mediator 
(Article 15.1).  Section A of Chapter 15 covers the procedure s under the mediatio n mechanism 
including the request for information, initiation and rules of the procedure and the selection of the 
mediator. Section B governs the implementation of a mutually agree d solution.  
5.23.   The mediation procedure is without prejudice to the Parties' rights and obligations under 
Chapter 14  and is not intended to serve as a basis for dispute settlement under the Agreement or 
any other agreement (Article 15.7).  
5.7  Relationship with other agreements concluded by the parties  
5.24.   The Parties agree that nothing in the Agreement requires them to act in a  manner inconsistent 
with their obligations under the WTO Agreement (Article 16.18). The Agreement is an integral part 
of the overall relations between the EU and its Member States and Singapore as governed by the 
Partnership and Cooperation Agreement and it forms part of a common institutional framework. It 
constitutes a specific agreement giving effect to the trade provisions of the Partnership and 
Cooperation Agreement.  
5.25.   If any provision of the WTO Agreement that the Parties have incorporated into the Agreement 
is amended, the Parties shall consult with each other, via the Trade Committee, with a view to finding 
a mutually satisfactory solution and decide to amend the Agreement accordingly (Article 16.3)  
5.26.   In the Joint Declaration concerning Customs Unions , the EU recalls that those countries which 
have concluded a customs union with the EU have the obligation to align themselves with the 
common customs tariff and, progressively, with its preferential customs regime, taking the 
necessary measures and negoti ating agreements with the third countries concerned. Consequently 
the EU had invited Singapore to enter into negotiations with the States which have established a 
customs union with the EU and whose products do not benefit from the tariff concessions under  the 
Agreement, to conclude bilateral agreements establishing a free trade area in accordance with Article 
XXIV of GATT. In this regard, Singapore concluded  a free trade agreement with Turkey, which has 
entered into force since 1 October 2017.  
5.27.   Table 5.1 shows the Parties' RTAs in force, notified and non -notified, other than the 
Agreement.  
Table 5.1 European Union and Singapo re: Participation in other RTAs (notified and non -
notified in force), as of 13 November  2020  
RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
EUROPEAN UNION  
EU - Viet Nam  01-Aug-20 Goods & Services  2020 GATT Art. XXIV & GATS Art. V  
EU – Pacific States Interim EPA 
– Accession of S olomon Islands  17-May-20 Goods  2020 GATT Art. XXIV  
EU - Japan  01-Feb-19 Goods & Services  2019 GATT Art. XXIV & GATS Art. V  
EU – Pacific States Interim EPA 
– Accession of S amoa  31-Dec-18 Goods  2020 GATT Art. XXIV  
EU - Armenia  01-Jun-18 Services  2019 GATS Art. V  
EU - Canada  21-Sep-17 Goods & Services  2017 GATT Art. XXIV & GATS Art. V  
EU - Colombia and Peru - 
Accession of Ecuador  01-Jan-17 Goods & Services  2017 GATT Art. XXIV & GATS Art. V  
EU - Ghana  15-Dec-16 Goods  2017 GATT Art. XXIV  
EU - SADC  10-Oct-16 Goods  2017 GATT Art. XXIV  
EU - Côte d'Ivoire  03-Sep-16 Goods  2008 GATT Art. XXIV  WT/REG402/1  
 
- 40 - 
 
  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
EU - Georgia  01-Sep-14 Goods & Services  2014 GATT Art. XXIV & GATS Art. V  
EU - Republic of Moldova  01-Sep-14 Goods & Services  2014 GATT Art. XXIV & GATS Art. V  
EU - Cameroon  04-Aug-14 Goods  2009 GATT Art. XXIV  
EU - Ukraine  23-Apr-14 Goods & Services  2014 GATT Art. XXIV & GATS Art. V  
EU - Central America  01-Aug-13 Goods & Services  2013 GATT Art. XXIV & GATS Art. V  
EU - Colombia and Peru  01-Mar-13 Goods & Services  2013 GATT Art. XXIV & GATS Art. V  
EU - Eastern and Southern Africa 
States Interim EPA  14-May-12 Goods  2012 GATT Art. XXIV  
EU - Republic of Korea  01-Jul-11 Goods & Services  2011 GATT Art. XXIV & GATS Art. V  
EU - Serbia  01-Feb-10 
01-Sep-13 Goods  
Services  2010 
2013 GATT Art. XXIV  
GATS Art. V  
EU - Pacific States Interim EPA  20-Dec-09 Goods  2011 GATT Art. XXIV  
EU - CARIFORUM States EPA  29-Dec-08 Goods & Services  2008 GATT Art. XXIV & GATS Art. V  
EU - Bosnia and Herzegovina  01-Jul-08 
01-Jun-15 Goods  
Services  2008 
2016 GATT Art. XXIV  
GATS Art. V  
EU - Montenegro  01-Jan-08 
01-May-10 Goods  
Services  2008 
2010 GATT Art. XXIV  
GATS Art. V  
EU - Albania  01-Dec-06 
01-Apr-09 Goods  
Services  2007 
2009 GATT Art. XXIV  
GATS Art. V  
EU - Algeria  01-Sep-05 Goods  2006 GATT Art. XXIV  
EU - Egypt  01-Jun-04 Goods  2004 GATT Art. XXIV  
EU - Lebanon  01-Mar-03 Goods  2003 GATT Art. XXIV  
EU - Chile 01-Feb-03 
01-Mar-05 Goods  
Services  2004 
2005 GATT Art. XXIV  
GATS Art. V  
EU - Jordan  01-May-02 Goods  2002 GATT Art. XXIV  
EU - San Marino  01-Apr-02 Goods  2010 GATT Art. XXIV  
EU - North Macedonia  01-Jun-01 
01-Apr-04 Goods  
Services  2001 
2009 GATT Art. XXIV 
GATS Art. V  
EU - Mexico  01-Jul-00 
01-Oct-00 Goods  
Services  2000 
2002 GATT Art. XXIV  
GATS Art. V  
EU - Israel  01-Jun-00 Goods  2000 GATT Art. XXIV  
EU - Morocco  01-Mar-00 Goods  2000 GATT Art. XXIV  
EU - South Africa  01-Jan-00 Goods  2000 GATT Art. XXIV 
EU - Tunisia  01-Mar-98 Goods  1999 GATT Art. XXIV  
EU - Palestinian Authority  01-Jul-97 Goods  1997 GATT Art. XXIV  
EU - Faroe Islands  01-Jan-97 Goods  1997 GATT Art. XXIV  
EU - Turkey  01-Jan-96 Goods  1995 GATT Art. XXIV  
European Economic Area (EEA)  01-Jan-94 Services  1996 GATS Art. V  
EU - Andorra  01-Jul-91 Goods  1998 GATT Art. XXIV  
EU - Syria 01-Jul-77 Goods  1977 GATT Art. XXIV  
EU - Norway  01-Jul-73 Goods  1973 GATT Art. XXIV  
EU - Iceland  01-Apr-73 Goods  1972 GATT Art. XXIV  
EU - Switzerland - Liechtenstein  01-Jan-73 Goods  1972 GATT Art. XXIV  
EU – Overseas Countries and 
Territories (OCT)  01-Jan-71 Goods  1970 GATT Art. XXIV  
EU – Kosovob 01-Apr-16 Goods  Not notified  
SINGAPORE  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)  30-Dec-18 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
Turkey - Singapore  01-Oct-17 Goods & Services  2018 GATT Art. XXIV & GATS Art. V  
Singapore - Chinese Taipei  19-Apr-14 Goods & Services  2014 GATT Art. XXIV & GATS Art. V  
Gulf Cooperation Council (GCC) 
- Singapore  01-Sep-13 Goods & Services  2015 Enabling Clause & GATS Art. V  
Costa Rica - Singapore  01-Jul-13 Goods & Services  2013 GATT Art. XXIV & GATS Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
ASEAN - Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 GATT Art. XXIV, Enabling 
Clause & GATS Art. V  WT/REG402/1  
 
- 41 - 
 
  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & Services  2010 GATT Art. XXIV & GATS Art. V  
Peru - Singapore  01-Aug-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
China - Singapore  01-Jan-09 Goods & Services  2009 GATT Art. XXIV & GATS Art. V  
ASEAN - Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
Panama - Singapore  24-Jul-06 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Trans -Pacific Strategic Economic 
Partnership  28-May-06 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Singapore  02-Mar-06 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
Jordan - Singapore  22-Aug-05 Goods & Services  2006 GATT Art. XXIV & GATS Art. V  
India - Singapore  01-Aug-05 Goods & Services  2007 GATT Art. XXIV & GATS Art. V  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
United States - Singapore  01-Jan-04 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
Singapore - Australia  28-Jul-03 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
EFTA - Singapore  01-Jan-03 Goods & Services  2003 GATT Art. XXIV & GATS Art. V  
Japan - Singapore  30-Nov-02 Goods & Services  2002 GATT Art. XXIV & GATS Art. V  
New Zealand - Singapore  01-Jan-01 Goods & Services  2001 GATT Art. XXIV & GATS Art. V  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
Global System of Trade 
Preferences among Developing 
Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
ASEAN - Hong Kong, China  11-Jun-19 Goods & Services  Not notified  
Sri Lanka - Singapore  01-May-18 Goods & Services  Not notified  
ASEAN Framework Agreement 
on Services (AFAS)  12-Aug-98 Services  Not notified  
a  Dates of the first entry into force for at least one of the Parties.  
b  Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
5.8  Government procurement  
5.28.   Chapter 9 contains rules on Government Procurement and covers goods  and services as 
specified in the annexes of each Party's market access Schedule for Ch apter 9. The Chapter includes 
general principles, such as national treatment and non-discrimination, use of electronic means and 
transparency .  
5.29.   Annex 9 to the Agreement contains the Parties' market access schedules with respect to 
disciplines applicable to  Government procurement. Annex es 9-A to 9 -I list the central  and subcentral  
Government entities , utilities and other procuring entities , goods  and services  coverage , construction 
services  and works concessions, general notes and derogations, means of publi cation and public -
private partnerships.  Disciplines concerning modifications and rectifications of the market access 
schedules are contained in Article 9.18.  
5.30.   Article 9.3 includes the security and general exceptions to the procedural rules of Chapter  9. 
Articles 9.7 to 9.10 regulate conditions for participation, qualification of suppliers, technical 
specifications and tender documentation and time periods.  
5.31.   Rules on transparency of procurement information are contained in Articles 9.5 , 9.6 and 9.15 . 
The Parties are required to publish, inter alia , laws, regulations, and procedures regarding covered 
procurement, notices of intended procurement , summary notices  and award information .  
5.32.   Article 9.11 permits a Party to provide for its procuring entities to conduct negotiations with 
suppliers if the entity has indicated its intent to conduct negotiations in the notice of intended 
procurement or if the evaluation shows that no tender is obviously the most advantageous in terms 
of the specific evaluation cri teria set out in the notice of intended procurement or tender 
documentation.  WT/REG402/1  
 
- 42 - 
 
  5.33.   Under Article 9.12 , limited tendering may not be used to avoid competition among suppliers 
or to discriminate against suppliers from the other Party or protect domestic suppliers.  It is however 
permitted under certain circumstances including if no tenders were submitted or if those submitted 
do not conform to the essential requirements of the tender documentation, or the tenders submitted 
were collusive, or if the goods and service s can only be supplied by a particular supplier and no 
reasonable alternative or substitute goods or services exist for any of the specified reasons.  
5.34.   Articles 9.13 and 9.14 respectively cover rules relating to electronic auctions and treatment 
of tenders and awarding of contracts.  Article 9.17 requires the Parties to set up a timely, effective, 
transparent and non -discriminatory administrative or judicial review procedure through which 
suppliers could challenge a breach of the Chapter or a failure to compl y with a Party's measures 
implementing the Chapter.  
5.35.   Both Parties are party to the WTO Agreement on Government Procurement (GPA).  If the GPA 
is amended or superseded by another agreement, the Parties shall amend Chapter 9 of the 
Agreement by decision in the Committee on Trade in Services, Investment and Government 
Procurement as appropriate.  The EU's commitments , including threshold s for procurement, under 
the Agreement are similar to its commitments under the GPA. In terms of entities, Singapore's 
commitments under the Agreement are similar to its commitments under the GPA. However, the 
thresholds for central entities are lower unde r the Agreement except for the procurement of 
construction services.  
5.9  Intellectual property rights  
5.36.   Chapter 10  covers intellectual property rights. It complements the rights and obligations 
between the Parties under the WTO TRIPS Agreement.  Section A contai ns general provisions on 
intellectual property rights (IPRs).  Section B contains the standards concerning IPRs and, in sub -
sections A through G, copyright and related rights , trademarks , geographical indications (GIs) , 
designs , patents , protection of test data and plant varieties.  
5.37.   With respect to copyright and related rights, the Parties shall comply with the rights and 
obligations set out in the TRIPS Agreement (Article 10.4). The Article also refers to other 
international agreements the Parties shall comply with.35 Article 10.5 establishes the terms of 
protection to be not less than 70 years after the author's death  (compared to 50 years in the TRIPS 
Agreement) . For cinematographic works  and phonograms , the term is not less than 70 years after 
publication while for rights in broadcasts  it is not less than 50 years .36 The Agreement includes other 
specific disciplines applicable to producers of phonograms (Article 10.6), resale rights (Article 10.7), 
cooperation on collective management of rights (A rticle 10.8) , protection of technological measures 
and of rights management information (Articles 10.9 and 10.10) and exceptions and limitations 
(Article 10.11).  
5.38.   With respect to trademarks, the Parties shall make all reasonable efforts to comply with the 
Trademark Law Treaty and the Singapore Treaty on the Law of Trademark (Article 10.12). The 
Agreement contains specific disciplines applicable to registration procedure s (Article 10.13), well -
known trademarks (Article 10.14) and exceptions to the rights conf erred by a trademark 
(Article  10.15).  
5.39.   With respect to geographical indications (GIs), the Agreement contains specific disciplines 
applicable to the recognition and protection GIs for wines, spirits, agricultural products and foodstuffs 
(Article 10.16). Pro tection in the importing Party is subject to the recognition and declaration of GIs  
in the country of origin. Upon the entry into force of the Agreement, the Parties shall establish 
systems for the registration and protection of GIs listed in Annex 10 -A in the territory of the Parties 
(Article 10.17). After the procedures for protection of GIs listed in Annex 10 -A have been concluded, 
the Parties shall meet to adopt a decision in the Trade Committee to list in Annex 10 -B the names 
that have been and remain protected as GIs.  The Parties communicated that 138 GIs have been 
 
35 The Berne Convention for the Protection of Literary and Artistic , the WIPO Copyright Treaty , the WIPO 
Performances and Phonograms Treat y and relevant provisions of the International Convention for the 
Protection of Performers, Producers of Phonograms and Broadcasting Organisations.  
36 In the absence of publication, the term is not less than 50 years for cinematographic works and 
phonograms . WT/REG402/1  
 
- 43 - 
 
  listed in Annex 10 -B.37 Sub-Section C  include s provisions on the amendment of the lists of GIs 
(Article 10.18), the scope of protection  (Article 10.19), right of use (Article 10.20), relationship to 
trademarks (Article 10.21) and general rules (Article 10.22).  
5.40.   With respect to designs, the Parties shall provide for the protection of independently created 
designs that are new or original (A rticle 10.24). Protection shall be provided by registration and shall 
confer exclusive rights upon their holders. The owner of a protected design shall have the right to 
prevent third parties from at least making, offering for sale, selling or importing ar ticles that bear 
or embody a design which is a copy  of the protected design  (Article 10.25) . The term of protection 
is at least 10 years from the date of application as in the TRIPS Agreement (Article 10.26). 
Exceptions and relationship to copyright are re gulated under Articles 10.27 and 10.28.  
5.41.   With respect to patents, the Agreement refers to the obligations under the Patent Cooperation 
Treaty (Article 10.29). The Parties shall make reasonable efforts to comply with Article 1 to 16 o f 
the Patent Law Treaty.  Sub-Section E contains specific disciplines applicable to patents and public 
health (Article 10.30), the extension of the duration of the rights conferred by a patent 
(Article  10.32) and cooperation ( Article 10.32 ). 
5.42.   With respect to the protection of test data, the Agreement contains specific disciplines 
applicable to the protection of test data submitted to obtain an administrative marketing approval 
for pharmaceutical s (Article 10.33) and agricultural chemical products (Article 10.34).  
5.43.   With respect to pla nt varieties, the Parties affirm their obligations under the International 
Convention for the Protection of New Varieties of Plants including their ability to implement the 
optional exception to the breeder's right (Article 10.35).  
5.44.   Section C covers civil enforcement of IPRs and, beyond general obligations (Article 10.36), 
contains specific disciplines with respect to publication of judicial decisions (Article 10.37 ), 
availability of civil measures, procedures and remedies (Articles 10.38 ), measures for pres erving 
evidence and right of information (Articles 10.39  and 10.40), other remedies and alternative 
measures ( Articles 10.41 and 10.43) , injunctions (Article 10.42), damages (Article 10.44 ), legal 
costs (Article 10.45 ), presumption relat ing to copyright an d other related rights  (Article 10.46 ) and 
liability of intermediary service providers (Article 10.47) . 
5.45.   Section D addresses border measures and , in Articles 10.48 through 10.51, provides for 
definitions, the scope of border measures , the identification of shipment and cooperation.  
5.46.   Section E contains the Parties' agreement to cooperate with a view to supporting the 
implementation of the commitments  and obligations undertaken under Chapter 10.  
5.10  Competition  
5.47.   Chapter 11  covers competition and related matters. More specifically, Section A sets out rules 
on anti -competitive conduct and mergers, Section B covers public undertakings, undertakings 
entrusted w ith special or exclusive rights and state monopolies  and Section C regulates subsidies.  
5.48.   The Parties recognise the importance of free and undistorted competition in their trade 
relations  and acknowledge that anti -competitive business conduct and transactio ns have the 
potential to distort the proper functioning of their markets and undermine the benefits of trade 
liberali zation (Article 11.1) . To promote free and undistorted competition in all sectors of their 
economy, each Party shall maintain in its respec tive territory comprehensive legislation on horizontal 
and vertical agreements between undertakings, abuses of dominant position and concentrations 
between undertakings. Each Party maintains its autonomy in developing and enforcing its law and 
shall apply legislation in a transparent and non -discriminatory manner (Article 11.2).  
5.49.   Nothing in Chapter 11 prevents a Party from establishing or maintaining public undertakings 
or entrusting undertakings with special or exclusive rights according to its respective l aw 
 
37 See Decision No. 1/2020 of the EU -Singapore Trade Committee of 17 April 2020 . Furthermore, 
Singapore informed that 140 GIs listed in Annex 10 -A have been filed with GI Registry and 139 GIs have been 
registered.  WT/REG402/1  
 
- 44 - 
 
  (Article  11.3). The Parties shall ensure that undertakings entrusted with special or exclusive rights 
do not use those rights to engage either directly or indirectly in anti -competitive practices in another 
market that adversely affect investment, trade  in goods or services of the other Party. Singapore 
shall ensure that any public undertaking and any undertaking entrusted with special or exclusive 
rights acts solely in accordance with commercial considerations in its purchase or sale of goods or 
service s and provides non -discriminatory treatment to establishments, goods and service suppliers 
of the EU.  
5.50.   Nothing in Chapter 11 shall be construed to prevent a Party from designating or maintaining 
State monopolies (Article 11.4). However , each Party shall ad just its State monopolies of a 
commercial character to ensure that no discrimination is exercised by such monopolies regarding 
the conditions under which goods and services are procured from and marketed to natural or legal 
persons of the other Party.  
5.51.   Section D contains provisions on general matters such as cooperation and coordination in law 
enforcement (Article 11.11), confidentiality (Article 11.12) and consultation (Article 11.13).  
5.52.   Neither Party may have recourse to the Dispute Settlement and Mediation mechanisms of the 
Agreement for any matter arising under Chapter 11 except for Article 11.7 on prohibited subsidies 
(Article 11.14).  
5.53.   Competition in the supply of postal services is covered by Article 8.22 . The Parties shall 
introduce or maintain  and enforce  appropriate measures for the purpose of preventing suppliers of 
postal services from engaging in or continuing anti -competitive practices.  
5.11  Environment  
5.54.   The Parties recognise that economic development, social development and environmental 
protection are interdependent and mutually reinforcing components of sustainable development and 
they underline the benefit of cooperation on trade -related social and environmental issues as part 
of a global approach to trade and sustainable development (Article 12.1). The Parties recognise that 
it is inappropriate to encourage trade or investment by weakening or reducing the protections 
afforded by their domestic environment al law. At the same time, environmental standards should 
not be used for protectionist trade purposes.  
5.55.   Article 12.1 also clarifies  that it is not the Parties' intention to harmonise their environment 
standards.  The right of each Party to establish its own levels of environmental protection, and to 
adopt or modify its relev ant laws and policies is recogni zed in Article 12.2.  The Parties commit to 
uphold the levels of environmental protection afforded in their respective laws (Article 12.12).  
5.56.   Article 12.6 recognizes the value of international environmental governance and agre ements 
and reaffirms the Parties' commitment s to reaching the ultimate objective of the UN Framework 
Convention on Climate Change  (UNFCCC) , and  to effectively implementing the UNFCCC,  its Kyoto 
Protocol and the Paris Agreement. The Parties commit to work t ogether to strengthen the 
multilateral, rules -based regime under the UNFCCC . 
5.57.   When preparing and implementing measures aimed at environmental protection that may 
affect trade or investment between the Parties, each Party shall take into account relevant sci entific 
evidence and related international standards, guidelines or recommendations (Article 12.9).  The 
Parties also recognise the importance of working together on trade -related aspects of environmental 
policies and may initiate cooperative activities of mutual benefit  (Article 12.10).  
5.58.   The Parties resolve to make efforts to facilitate and promote trade and investment in 
environmental goods and services, including through addressing related non -tariff barriers 
(Article  12.11). The Parties shall pay special attention to facilitating the removal of obstacles to trade 
or investment concerning climate -friendly goods and services, such as sustainable renewable energy 
goods and related services and energy efficient products and services. The Parties also recognise  
the importance of reducing greenhouse gas emissions and the need to limit distortions in trade. 
When promoting trade and investment, the Parties should make special efforts to promote corporate 
social responsibility practices which are adopted on a volunt ary basis.  WT/REG402/1  
 
- 45 - 
 
  5.59.   Transparency, the review of the impact on sustainable development and the institutional set 
up and monitoring mechanism  are provided for in Articles 12.13, 12.14 and 12.15.  
5.60.   Article 12.16 excludes trade and environment  issues from the application  of the Agreement's 
dispute settlement and mediation mechanisms. Article 12.16 also provides for Government 
consultations while Article 12.17 regulates the establishment of a panel of experts for any matter 
that has not been satisfactorily addressed via Government consultation s. 
5.61.   Other provisions on the environmental aspects of trade and sustainable development, 
including provisions on trade in timber and timber products (Article 12.7) and trade in fish products 
(Article 12.8), are contained in Section C of Chapter 12. Furthermore,  Chapter 7 of the Agreement 
covers non -tariff barriers to trade and investment and cooperation in renewable energy generation.  
5.12  Labour  
5.62.   The Parties recognise that economic development, social development and environmental 
protection are interdependent and m utually reinforcing components of sustainable development and 
they underline the benefit s of cooperation for trade -related social and environmental issues as part 
of a global approach to trade and sustainable development (Article 12.1). The Parties recogni se that 
it is inappropriate to encourage trade or investment by weakening or reducing the protections 
afforded by their domestic labour law s. At the same time, the y stress that labour standards should 
not be used for protectionist trade purposes.  
5.63.   Article 12.1 clarifies that it is not the Parties' intention to harmonise their labour standards.  
The right of each Party to establish its own levels of labour protection, and to adopt or modify its 
relevant laws and policies is recogni zed in Article 12.2.  The Par ties commit to uphold the levels of 
labour protection afforded in their respective laws (Article 12.12).  
5.64.   Other provisions on labour aspects of trade and sustainable development are contained in 
Section B of Chapter 12 . 
5.65.   Article 12.3 recognizes the value of international cooperation and agreements on employment 
and labour affairs and reaffirms the Parties' commitments , under the Ministerial Declaration of the 
UN Economic and Social Council on Generating Full and Productive Employment and Decent Work 
for All o f 2006,  to recogni zing full and productive employment and decent work for all as a key 
element of sustainable development for all countries and as a priority objective for international 
cooperation. In accordance with the obligations assumed under the ILO and the ILO Declaration on 
Fundamental Principles and Rights at Work, the Parties commit to respecting, promoting and 
effectively implementing the principles concerning the fundamental rights at work.  
5.66.   When preparing and implementing measures aimed at health and safety at work that may 
affect trade or investment between the Parties, each Party shall take into account the relevant 
scientific and technical information and related international standards, guidelines, or 
recommendations (Article 12. 5). The Part ies also recogni ze the importance of working together on 
trade -related aspects of labour policies and may initiate cooperative activities of mutual benefit 
(Article 12. 4). 
5.67.   Transparency, the review of the impact on sustainable development and the institutio nal set 
up and monitoring mechanism  are provided for in Articles 12.13, 12.14 and 12.15.  
5.68.   Article 12.16 excludes trade and labour issues from the application of the Agreement's dispute 
settlement and mediation mechanisms. Article 12.16 also provides for Government consultations 
while article 12.17 regulates the establishment of a panel of experts for any matter that has not 
been satisfactorily addressed via consultation s. 
5.13  Electronic commerce  
5.69.   Section F of Chapter 8 covers electronic commerce. The Parties agre e on the importance of 
facilitating electronic commerce and the applicability of WTO rules to electronic commerce 
(Article  8.57). The Parties also agree to promote the development of electronic commerce between 
them by avoiding imposing unnecessary regulations or restrictions.  They recogni ze the importance WT/REG402/1  
 
- 46 - 
 
  of the free flow of information on the internet, while agreeing that this should not impair the rights 
of intellectual property owners  and that t he development of electronic commerce mu st be fully 
compatible with international standards of data protection.  
5.70.   The Parties agreed to not impose custom duties on electronic transmissions  (Article 8.58) . 
Measures related to the supply of a service using electronic means fall within the scope of t he 
obligations contained in the relevant provisions of Chapter 8 (Article 8.59).  
5.71.   Electronic signatures and regulatory cooperation on electronic commerce are provided for in 
Article 8.60 and 8.61 respectively.  
5.14  Small and medium -sized enterprises  
5.72.   There are n o specific provisions on small and medium -sized enterprises.  WT/REG402/1  
 
- 47 - 
 
  ANNEX 1  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by them on MFN imports is shown in Table A1. 1 and Table A1. 2, 
by HS Chapters 1 -24 (agricultural products), 25 -97 (industrial products) and total products. Applied 
MFN duty rates in 201 3 for the EU and in 2019 for Singapore serve as a comparison.  
2. The EU's overall average applied MFN tariff rate in 201 3 was 5.1% (Table A1. 1). The average 
applied tariff on agricultural goods in HS Chapters 1 -24 was 10.4%, compared to an average applied 
tariff of 3.8% on industrial goods. Duty -free tariff lines accounted for 25% of all tariff lines. Upon 
entry into force of the Agreement, the share of duty -free tariff lines in agricultural products rose 
from 15.0%  to 56.6% , while the share of duty -free tariff lines in industrial products rose from 2 8.5% 
to 86.9%. At the end of the transition period in 202 5, Singapore's exporters will face zero duties on 
99.6% of the EU's tariff lines ( 100% for industrial products and 98.3% for agricultural products).  
Table A1. 1 European Union: Indicators of MFN tariff rates and preferential rates for 
imports from Singapore  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2013 5.1 7.0 25.0 10.4 13.1 15.0 3.8 5.3 28.5 Singapore  2020 1.6 9.6 79.0 3.4 12.2 56.6 1.1 8.1 86.9 
2021 1.2 7.6 79.0 2.8 10.1 56.6 0.8 6.1 86.9 
2022 0.9 5.5 79.0 2.2 7.9 56.6 0.5 4.1 86.9 
2023 0.6 5.2 84.3 1.5 6.3 59.5 0.3 4.0 93.0 
2024 0.3 3.1 84.3 1.0 4.2 59.5 0.1 2.1 93.0 
2025 0.0 15.3 99.6 0.1 15.3 98.3 0.0 0.0 100.0  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates 
are included.  
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by EU and IDB -WTO.  
 
3. Singapore's overall average applied MFN tariff rate in 2019 was 0% ( Table A1. 2). All industrial 
products were duty-free and the share of duty -free lines for agricultural products was 99. 5%. Upon 
the Agreement's entry into force all lines became duty -free. 
Table A1. 2 Singapore: Indicators of MFN tariff rates and preferential rates for i mports 
from EU  
Origin of 
goods  Year ALL PRODUCTS  HS chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2019 0.0 0.0 99.9 0.0 0.0* 99.5 0.0 0.0 100.0  
European 
Union  2019 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
* Dutiable tariff lines subject to specific rates only.  
Note:  For the calculation of averages, specific rates are excluded . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore and IDB -WTO.  WT/REG402/1  
 
- 48 - 
 
  4. Table A1. 3 shows the market access opportunities in the EU for Singapore 's top 25 exports, 
which in 201 6-2018 covered 87 HS lines and accounted for 51.8% of Singapore 's global exports. 45 
HS lines were already duty free on an MFN basis in the EU's market in 2013 35 were liberalized in 
2020 and  the remaining seven  will be  liberalized by 2023 . 
Table A1. 3 European Union : Market access opportuni ties under the agreement for 
Singapore's top 25 exports to the world  
Singapore's top export products  
in 2016 – 2018  Access Conditions to EU's import markets  
HS number and description of the 
product  Share in 
global 
exports 
(%) MFN 2013  Number   
of duty  
free lines  
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) Number  
of duty 
free 
lines  Number  
of 
dutiable 
lines  
2020  
2023  
854239  Electronic integrated circuits  8.3 0.0 2     
271019  Medium oils and 
preparations, of petroleum 
or bituminous minerals  7.9 2.2 11 14 14   
854231  Electronic integrated circuits 
as processors and 
controllers  7.7 0.0 2     
271012  Light oils and preparations, 
of petroleum or bituminous 
minerals  4.0 3.9 2 10 10   
854232  Electronic integrated circuits 
as memories  3.6 0.0 9     
710813  Gold  2.8 0.0 2     
880330  Parts of aeroplanes or 
helicopters  1.7 2.7  1 1   
851712  Telephones for cellular 
networks "mobile 
telephones" or for other 
wireless networks  1.3 0.0 1     
847330  Parts and accessories of 
automatic data -processing 
machines  1.1 0.0 2     
844399  Parts and accessories of 
printers, copying machines 
and facsimile machines  1.1 0.0 2     
300490  Medicaments consisting of 
mixed or unmixed products 
for therapeutic or 
prophylactic purposes, put 
up in measured doses "incl. 
those in the form of 
transdermal administration" 
or in forms or packings for 
retail sale  1.1 0.0 1     
851762  Machines for the r eception, 
conversion and transmission 
or regeneration of voice, 
images or other data, incl. 
switching and routing 
apparatus  1.0 0.0 1     
847150  Processing units for 
automatic data -processing 
machines  1.0 0.0 1     
848620  Machines and apparatus for 
the manufacture of 
semiconductor devices or of 
electronic integrated circuits  0.9 1.8 1 1 1   
292249  Amino -acids and their 
esters; salts thereof  0.9 3.3 1 1  1  WT/REG402/1  
 
- 49 - 
 
  Singapore's top export products  
in 2016 – 2018  Access Conditions to EU's import markets  
HS number and description of the 
product  Share in 
global 
exports 
(%) MFN 2013  Number   
of duty  
free lines  
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) Number  
of duty 
free 
lines  Number  
of 
dutiable 
lines  
2020  
2023  
841191  Parts of turbojets or 
turbopropellers  0.9 2.7  1 1   
330499  Beauty or make -up 
preparations and 
preparations for the care of 
the skin  0.8 0.0 1     
854390  Parts of electrical machines 
and apparatus, having 
individual functions  0.8 3.7  1 1   
848640  Machines and apparatus 
specified in note  9 c to 
chapter 84  0.8 0.0 1     
390190  Polymers of ethylene, in 
primary forms  0.7 3.3 1 1 1   
854233  Electronic integrated circuits 
as amplifiers  0.7 0.0 1     
210690  Food preparations  0.7 13.0  7 1 6  
841112  Turbojets of a thrust > 
25 kn 0.7 2.7  3 3   
711319  Articles of jewellery and 
parts thereof, of precious 
metal other than silver  0.7 2.5  1 1   
852351  Solid-state, non -volatile 
data storage devices for 
recording data from an 
external source  0.6 0.9 3 1 1   
Total  51.8 1.7 45 42 35 7 - 
Note:   For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included.  
Based on the HS 2012 nomenclature . 
Source:  WTO estimates based on data provided by EU and UNSD, Comtrade database.  
5. Table A1. 4 shows the market access opportunities in Singapore for the EU's top 25 exports, 
which in 2016 -2018 covered 351 HS lines and accounted for 25.7% of the EU's global exports. All 
HS lines were already duty free on an MFN basis in Singapore 's market in 2019.  
Table A1. 4 Singapore: Market access opportunities under the  agreement for EU's top 25 
exports to the world  
EU's top export products  
in 2016 - 2018  Access Conditions to Singapore's import markets  
HS number and description of the 
product  Share 
in 
global 
exports 
(%) MFN 2019  Number  of 
duty free  
lines under 
the 
agreement  
2019  
Remain  Dutiable  
Average 
MFN 
applied 
rate 
(%) Number 
of duty 
free 
lines  Number  
of 
dutiable 
lines  
880240  Aeroplanes and other powered 
aircraft of an of an unladen 
weight > 15.000 kg  2.6 0.0 2    WT/REG402/1  
 
- 50 - 
 
  EU's top export products  
in 2016 - 2018  Access Conditions to Singapore's import markets  
HS number and description of the 
product  Share 
in 
global 
exports 
(%) MFN 2019  Number  of 
duty free  
lines under 
the 
agreement  
2019  
Remain  Dutiable  
Average 
MFN 
applied 
rate 
(%) Number 
of duty 
free 
lines  Number  
of 
dutiable 
lines  
271019  Medium oils and preparations, 
of petroleum or bituminous 
minerals  1.9 0.0 16    
870360  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons  1.9 0.0 68    
300460  Medicaments containing any of 
the following antimalarial active 
principles  1.9 0.0 3    
300490  Medicaments consisting of 
mixed or unmixed products for 
therapeutic or prophylactic 
purposes  1.9 0.0 29    
870340  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons  1.8 0.0 68    
271012  Light oils and preparations, of 
petroleum or bituminous 
minerals  1.7 0.0 22    
870323  Motor cars and other motor 
vehicles principally designed for 
the transport of <10 persons  1.3 0.0 36    
710813  Gold 1.1 0.0 1    
841191  Parts of turbojets or 
turbopropellers  0.8 0.0 1    
841112  Turbojets of a thrust > 25 kn  0.8 0.0 1    
300215  Immunological products, put up 
in measured doses or in forms 
or packings for retail sale  0.7 0.0 1    
880330  Parts of aeroplanes or 
helicopters  0.7 0.0 1    
962000  Monopods, bipods, tripods and 
similar articles  0.6 0.0 5    
854231  Electronic integrated circuits as 
processors and controllers  0.6 0.0 1    
711319  Articles of jewellery and parts 
thereof, of precious metal other 
than silver  0.6 0.0 2    
851762  Machines for the reception, 
conversion and transmission or 
regeneration of voice, images 
or other data  0.6 0.0 16    
870899  Parts and accessories, for 
tractors, motor vehicles  0.5 0.0 15    
853710  Boards, cabinets and similar 
combinations of apparatus for 
electric control or the 
distribution of electricity  0.5 0.0 9    
870840  Gear boxes and parts thereof, 
for tractors, motor vehicles  0.5 0.0 11    
710231  Non-industrial diamonds 
unworked or simply sawn, 
cleaved or bruted  0.5 0.0 1    
300220  Vaccines for human medicine  0.5 0.0 3    
848180  Appliances for pipes, boiler 
shells, tanks, vats or the like  0.5 0.0 32    WT/REG402/1  
 
- 51 - 
 
  EU's top export products  
in 2016 - 2018  Access Conditions to Singapore's import markets  
HS number and description of the 
product  Share 
in 
global 
exports 
(%) MFN 2019  Number  of 
duty free  
lines under 
the 
agreement  
2019  
Remain  Dutiable  
Average 
MFN 
applied 
rate 
(%) Number 
of duty 
free 
lines  Number  
of 
dutiable 
lines  
901890  Instruments and appliances 
used in medical, surgical or 
veterinary sciences  0.5 0.0 3    
847989  Machines and mechanical 
appliances  0.4 0.0 4    
Total  25.7 0.0 351 - - - 
Note:   Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Singapore, IDB -WTO and EUROStat database.  
 
 
__________  