222023 FULL IMPLEMENTATION OF ELECTRONIC CERTIFICATE OF ORIGIN (e-FORM D) UNDER THE ASEAN TRADE IN GOODS AGREEMENT (ATIGA) ON CUSTOMS ESERVICES

Singapore Customs

55 Newton Road #06-01

Revenue House

Singapore 307987

Tel: (65) 6355 2000

E-mail: customs_roo@customs.gov.sg

www.customs.gov.sg

Circular No: 22/2023 31 Oct 2023

(updated 26 June 2026)

Traders and Declaring Agents

Dear Sir/Madam

FULL IMPLEMENTATION OF ELECTRONIC CERTIFICATE OF ORIGIN (e-FORM D) UNDER THE ASEAN

TRADE IN GOODS AGREEMENT (ATIGA) ON CUSTOMS ESERVICES

1 With effect from 1 January 2024, all ASEAN Members States (AMS) under the ATIGA shall

fully implement the electronic exchange of ATIGA Form D (hereinafter referred to as the “ATIGA e-

Form D”). With effect from the same day, Singapore Customs will only issue and receive ATIGA e-

Form D.

2 All exporters are encouraged to familiarise and onboard the ATIGA e-Form D service on

Customs eServices at www.customs.gov.sg > eServices.

3 Both CrimsonLogic Service Bureau and Singapore Aircargo Agents Association printing

centres will continue to provide the service to print hardcopy Certificate of Origin until further

notice is given. Companies who wish to obtain hardcopy Certificate of Origin for their own purposes

can collect them at the printing centres. However, please take note that the importing customs

administration in AMS may, from 1 January 2024 onwards, reject the hardcopy Form D for

preferential tariff claims. Hence, you are encouraged to utilise only the ATIGA e-Form D for

preferential tariff claims.

TradeNet Declaration Procedures for ATIGA Form D

4 The TradeNet declaration procedures for a Form D remains the same. Once the Form D

is approved in TradeNet, the next step is to make the necessary adjustments and proceed with the

transmission of an ATIGA e-Form D. The exporter or its authorised declaring agent(s) can log in to

Customs eServices at www.customs.gov.sg > eServices to submit the Form D for electronic

transmission.

More Details on the Procedures on Electronic Exchange of ATIGA e-Form D on Customs eServices

5 To enable the transmission of e-Form D, the exporter and its declaring agent(s) must

logged in to Customs eServices at www.customs.gov.sg > eServices.

6 The exporter must inform Singapore Customs of the declaring agent(s) who are

authorised to transmit e-Form D on its behalf (if any) by visiting www.customs.gov.sg > eServices

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Search for “Choose your International Connectivity Services & Authorise your Declaring Agent”

or via the URL go.gov.sg/aut-da. Once authorised, details of your authorised declaring agent(s) will

then be updated in Customs eServices and it can now retrieve your approved Form D and make the

technical adjustments before submitting the e-Form D.

7 With the cessation of hardcopy Form D, when the Form D application is approved in

TradeNet, please proceed to log in to www.customs.gov.sg > eServices > Search for “ATIGA e-Form

D” service or via the URL go.gov.sg/atiga-eform-d. At the ATIGA Form D (SG to AMS) Enquiry screen,

please enter the final destination (AMS) of the goods covered by that specific approved Form D in

the “Importing Country / Region” mandatory data field. Optional information can be entered to

narrow down your search results. From the dropdown list of approved Form D taken out by the

exporter, locate the specific Form D to make the necessary adjustments, and proceed to transmit

the Form D as an ATIGA e-Form D.

8 On the necessary adjustments, you are encouraged to refer to this handbook on the

step-by-step guide and the specific list of codes to be used for each field.

Clarification

9 Please bring the contents of this circular to your staffs’ attention.

10 You may refer to the Frequently Asked Questions (FAQ) in Annex A. If you require further

clarification, you may contact us at customs_roo@customs.gov.sg.

Yours faithfully

Wan Boon Oon

Head Tariffs & Trade Services Branch

for Director-General of Customs

Singapore Customs

(This is a computer-generated circular. No signature is required.)

We hope that this circular has been written in a way that is clear to you. If not, please let us have

suggestions on how to improve this circular at customs_roo@customs.gov.sg.

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Annex A

FREQUENTLY ASKED QUESTIONS

Q1: Will I still be able to collect hardcopy Form D from the printing centres after 1 January 2024?

A1: Yes. The printing centres will continue to print hardcopy Form D for companies who wish to

obtain them for their own purposes. Please take note that only the ATIGA e-Form D should be used

for preferential tariff claim purposes with effect from 1 January 2024.

Q2: Is it mandatory to collect the printed hardcopy Form D if I have already transmitted the Form

D electronically on Customs eServices?

A2: No, you do not need to collect the hardcopy Form D if you do not wish to.

Q3: As an exporter, do I need to register to transmit e-Form D on Customs eServices?

A3: All exporters who logged in to the Customs eServices site will automatically be registered to

participate in the transmission of e-Form D on Customs eServices.

Q4: My overseas client claimed that the importing customs authority did not receive the e-Form

D although the transmission status was reflected as successful on Customs eServices. What

should I do?

A4: Please retrieve the e-Form D from Customs eServices and save it as a PDF file. Send the PDF

file to your overseas client so they can check with the importing customs authority on the status of

the transmitted e-Form D.

Q5: How does the overseas importer submit its preferential tariff claim to the importing customs

authority with an e-Form D?

A5: Please request the importer to consult its customs authority for the relevant information.

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Circular No. 22/2023: FULL IMPLEMENTATION OF ELECTRONIC CERTIFICATE OF ORIGIN (e-

FORM D) UNDER THE ASEAN TRADE IN GOODS AGREEMENT (ATIGA) ON THE NETWORKED

TRADE PLATFORM (NTP) (dated 31 Oct 2023)

Paragraph Current Details Updated Details Date of

Update

5 To enable the transmission To enable the transmission of e- 29 Jan 2024

of e-Form D, the exporter Form D, the exporter and its

and its declaring agent(s) declaring agent(s) must have a valid

must have a valid NTP NTP account and if not, one must

account and if not, one register for an NTP account. Traders

must register for an NTP may go to www.ntp.gov.sg > “Get

account. Traders may go to Started” for information on account

www.ntp.gov.sg > creation.

Support > Register an NTP

Account for information

on account creation.

6 The exporter must inform The exporter must inform Singapore 29 Jan 2024

Singapore Customs of their Customs of the declaring agent(s)

declaring agent(s) who are who are authorised to transmit

authorised to transmit e- eForm D on its behalf (if any) by

Form D on their behalf (if going to www.ntp.gov.sg >

any) by logging in to “Government Services” to search

www.ntp.gov.sg > and complete the “Choose your

Business Account > International Connectivity Services

Manage Consent & and Authorise your Declaring

Authorisation for NTP Agent” form. Once authorised,

Services > Choose your details of your authorised declaring

International Connectivity agent(s) will then be updated in NTP

Services & Authorise your and it can now retrieve your

Declaring Agent. approved Form D and make the

technical adjustments before

submitting the e-Form D.

7 With the cessation of With the cessation of hardcopy 29 Jan 2024

hardcopy Form D, when Form D, when the Form D

the Form D application is application is approved in TradeNet,

approved in TradeNet, please proceed to log in to

please proceed to log in to www.ntp.gov.sg > “Government

www.ntp.gov.sg > Services” to search for the “ATIGA e-

Government Services > Form D” service. At the ATIGA Form

International D (SG to AMS) Enquiry screen,

Connectivity> ATIGA e- please enter the final destination

Form D. At the ATIGA Form (AMS) of the goods covered by that

D (SG to AMS) Enquiry specific approved Form D in the

screen, please enter the “Importing Country / Region”

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final destination (AMS) of mandatory data field. Optional

the goods covered by that information can be entered to

specific approved Form D narrow down your search results.

in the “Importing Country From the dropdown list of approved

/ Region” mandatory data Form D taken out by the exporter,

field. Optional information locate the specific Form D to make

can be entered to narrow the necessary adjustments, and

down your search results. proceed to transmit the Form D as

From the dropdown list of an ATIGA e-Form D.

approved Form D taken

out by the exporter, locate

the specific Form D to

make the necessary

adjustments, and proceed

to transmit the Form D as

an ATIGA e-Form D.

2 NTP Customs eServices 26 June

4 www.ntp.gov.sg www.customs.gov.sg > eServices 26 June

5 To enable the transmission To enable the transmission of e- 26 June

of e-Form D, the exporter Form D, the exporter and its 2026

and its declaring agent(s) declaring agent(s) must logged in to

must have a valid NTP Customs eServices at

account and if not, one www.customs.gov.sg > eServices

must register for an NTP

account. Traders may go to

www.ntp.gov.sg > “Get

Started” for information

on account creation.

6 The exporter must inform The exporter must inform Singapore 26 June

Singapore Customs of the Customs of the declaring agent(s) 2026

declaring agent(s) who are who are authorised to transmit e-

authorised to transmit Form D on its behalf (if any) by

eForm D on its behalf (if visiting www.customs.gov.sg >

any) by going to eServices > Search for “Choose your

www.ntp.gov.sg > International Connectivity Services

“Government Services” to & Authorise your Declaring Agent”

search and complete the or via the URL go.gov.sg/aut-da.

“Choose your Once authorised, details of your

International Connectivity authorised declaring agent(s) will

Services and Authorise then be updated in Customs

your Declaring Agent” eServices and it can now retrieve

form. Once authorised, your approved Form D and make the

details of your authorised

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declaring agent(s) will then technical adjustments before

be updated in NTP and it submitting the e-Form D.

can now retrieve your

approved Form D and

make the technical

adjustments before

submitting the e-Form D.

7 With the cessation of With the cessation of hardcopy 26 June

hardcopy Form D, when Form D, when the Form D 2026

the Form D application is application is approved in TradeNet,

approved in TradeNet, please proceed to log in to

please proceed to log in to www.customs.gov.sg > eServices >

www.ntp.gov.sg > Search for “ATIGA e-Form D” service

“Government Services” to or via the URL go.gov.sg/atiga-

search for the “ATIGA e- eform-d.

Form D” service.

Q2 NTP Customs eServices 26 June

(Annex A) 2026

Q3 As an exporter, do I need As an exporter, do I need to register 26 June

(Annex A) to register to transmit e- to transmit e-Form D on Customs 2026

Form D on the NTP? eServices?

A3 All exporters with a valid All exporters who logged in to the 26 June

(Annex A) NTP account will Customs eServices site will 2026

automatically be automatically be registered to

registered to participate in the transmission of e-

participate in the Form D on Customs eServices.

transmission of e-Form D

on the NTP.

Q4 NTP Customs eServices 26 June

(Annex A) 2026

A4 NTP Customs eServices 26 June

(Annex A) 2026

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