The U.S.-Singapore Free Trade Agreement is a bilateral free trade agreement implemented by Pub. L. 108-78 and entered into force January 1, 2004. It was the first U.S. FTA with an Asian partner. Tariffs on most industrial and consumer goods were eliminated immediately; remaining categories phased out by 2014.
Origin rules. The Singapore FTA uses product-specific rules in Annex 3A. Most use a tariff shift; some require regional value content (build-up 35% / build-down 45%) in addition to or in lieu of the tariff shift. A 10% de minimis tolerance applies to most products.
Integrated Sourcing Initiative (ISI). A unique Singapore FTA provision allowing certain information technology and medical products to qualify as originating even if produced outside Singapore or the U.S., provided they are exported to the U.S. by a Singapore-based company. The ISI list is published in the Federal Register.
Apparel: yarn-forward. Singapore-origin apparel must meet a yarn-forward rule. A Tariff Preference Level (TPL) for cotton and man-made fiber apparel allows up to 25 million SME (square meter equivalents) per year of non-yarn-forward apparel to enter at preferential rates.
Certification. No prescribed form. An importer's claim is supported by a declaration with the required information; records retained for five years.
Claims. Use the "SG" Special Program Indicator on CBP Form 7501.