DOCUMENTATION PROCEDURES. 9 Singapore exporters may claim preferential tariff treatment under the RCEP agreement by using one of the following Proof of Origin: Form RCEP or Back-to-Back Form RCEP by Singapore Customs 1 Jan 2022 Declaration of Origin or Back-to-Back Declaration of Origin made out by Approved Exporters2 authorised by Singapore Customs 1 Jan 2022 Declaration of Origin or Back-to-Back Declaration of Origin by an exporter or producer Singapore will implement this at a later stage 3 . Implemented only by Australia, Japan, and New Zealand on 1 Jan 2022.
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