On 23 July 2026 (EST), the Office of the United States Trade Representative (USTR) announced new tariff action under Section 301 of the Trade Act of 1974 on 60 economies for failure to impose or effectively enforce a forced labour import prohibition. Singapore is one of these 60 economies. Singapore’s exports to the US are subject to an ad valorem 12.5% tariff rate, which took effect from 24 July 2026 (EST). The Section 122 tariff of 10% has expired. ¹

Further details on the new Section 301 tariffs can be found in the following Federal Register Notice by the Office of the USTR (“the Notice”).

• ¹ On 20 February 2026, the US Supreme Court struck down the ‘reciprocal’ tariffs that had been implemented under the International Economic Emergency Powers Act (IEEPA). On the same day, the US announced a tariff of 10% under Section 122 of the Trade Act of 1974 on all US imports, from countries worldwide, for 150 days. As of July 24, 2026, 12:01 a.m. Eastern Standard Time, the 10% global tariffs under Section 122 of the Trade Act of 1974 expired.

Exporters should refer to Annexes I and II, Part A, of the Federal Register Notice by the Office of the USTR for the list of goods exempted from the 12.5% tariffs under Section 301.

Examples of goods exempt from the 12.5% Section 301 tariffs include pharmaceuticals and pharmaceutical ingredients, certain aerospace products, and certain semiconductor manufacturing equipment.

Steel, aluminium and copper.

On 2 April 2026, the US announced adjustments to its Section 232 tariffs on metals. Key adjustments include a new tiered structure, where a tariff rate is applied depending on the metal product (see table below). The tariff rate is applied to a good’s full product value, regardless of metal content. Previously, the tariff rate was applied to the value of a good’s metal content. For the full list of goods, refer to the White House Proclamation “Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United States”.

• Certain automobiles, and their parts. For the full list, refer to the White House Proclamations “Adjusting Imports of Automobiles and Automobile Parts Into the United States” and “Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States”;
• Certain wood products. For the full list, refer to the White House Proclamations “Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States” and “Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products into the United States”; and
• Certain semiconductor articles. For the full list, refer to the White House Proclamations “Adjusting Imports of Semiconductors, Semiconductor Manufacturing Equipment, and Their Derivative Products Into the United States”.
• Certain pharmaceuticals and their ingredients. ² For the full list, refer to the White House Proclamation “Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients Into the United States”.

For the latest information on which goods are under Section 232 investigation, please refer to the US Bureau of Industry and Security’s page here.

Low-value shipments valued under US$800 are not exempt from prevailing US tariffs. Further details are outlined in the Executive Order on “Suspending Duty-Free De Minimis Treatment for All Countries”, published on 30 July 2025, and the Executive Order on “Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries” published on 20 February 2026.

• ² These tariffs have taken effect on 31 July 2026 for certain companies and will take effect by 29 September 2026 for all others.

Products currently subject to Section 232 tariffs and investigations are not automatically exempted from Section 301 tariffs. Exporters are advised to refer to Annexes I and II, Part A, of the Federal Register Notice by the Office of the United States Trade Representatives for the list of goods exempted from the 12.5% tariffs under Section 301.

No, Singapore does not have any other FTAs with the US beyond the US-Singapore FTA (USSFTA). For more information, please refer to section on interaction between the tariffs and the USSFTA.

On IEEPA tariffs

The US Customs Border and Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) on 20 April 2026 for the streamlining and processing of valid refund requests for duties imposed under the IEEPA.³

Requesting refunds of IEEPA duties requires the following summarised actions:

• Importers of Record and authorised Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
• Recipients use the ACE Portal account to provide CBP with bank account information
• Importers of Record and authorised Customs brokers submit CAPE Declarations in the ACE Portal

Importers and authorised brokers should anticipate that valid IEEPA refunds are generally issued within 60-90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review.

Visit Applying for an ACE Portal Importer Account and Enrolling in ACH Refunds for additional details, guidance and updates on the steps and prerequisites required by the US CBP for IEEPA duty refunds.

On Section 122 tariffs

On 7 May 2026, the US Court of International Trade (CIT) ruled against tariffs imposed by the Trump Administration under Section 122 of the Trade Act of 1974. The current CIT ruling only grants relief to specific plaintiffs and does not entitle all importers to refunds.

• ³ CAPE is designed to consolidate refunds of IEEPA duties, including interest, rather than processing refunds on an entry-by-entry basis.

The US CBP has confirmed that with the US Supreme Court’s decision on 20 February 2026, all IEEPA tariffs, including the 40% tariff on “transhipped” goods, no longer apply.

No, goods must meet the appropriate origin criteria to qualify as Singapore originating. For more information, please refer to Circular 06/2025 issued by Singapore Customs or refer to Singapore Customs’ website.

The US CBP has confirmed that there are no changes to how a good will be determined as Singapore originating. The US CBP has advised exporters to refer to its Cargo Systems Messaging Service (CSMS) Guidance regarding the US’ Section 301 tariffs on Forced Labour here.

Please note that Singapore Customs does not require you to obtain an ordinary/non-preferential COO for exports to the US. For exporting goods to the US, you will need to comply with Singapore's export requirements, including obtaining the relevant Customs export permits and checking if the goods you intend to export are controlled goods subject to restrictions by Competent Authorities (CAs) in Singapore. Thereafter, you may follow the permit application procedures via TradeNet.

If you wish to obtain documentation to attest to the origin of your goods as Singapore Origin, you may apply for an ordinary/ non-preferential COO through Singapore Customs, or any of the five authorised organisations* through their respective websites. For detailed application procedures and requirements, please refer to Singapore Customs’ website.

* The five authorised organisations are: a) Singapore Chinese Chamber of Commerce and Industry; b) Singapore Indian Chamber of Commerce and Industry; c) Singapore International Chamber of Commerce; d) Singapore Malay Chamber of Commerce and Industry; and e) Singapore Manufacturing Federation.

To qualify as Singapore originating under the USSFTA, the final product must meet the PSRO specified under the USSFTA. Each product, identified by its HS code, has specific origin qualification requirements outlined in the Agreement. Use the Tariff Finder Database or refer to Annex-3A of the USSFTA's Product Specific Rules of Origin to identify the specific criteria.

Products that have only undergone minimal processing in Singapore will NOT qualify for Singapore origin.

Minimal processing activities are operations considered too simple to qualify as substantial transformation and therefore cannot obtain originating status. Such simple operations include the affixing of marks or labels, simple mixing of products, breaking up consignments, or simple packing operations etc.

According to the US Code of Federal Regulations Title 19 (Customs Duties) Part 134.1 (Definitions), “country of origin” means the “country of manufacture, production, or growth of any article of foreign origin entering the United States.”

When a good does not come entirely from a single country, the origin of the good is determined using the “substantial transformation” criterion. This means that the good underwent a fundamental change in form, appearance, nature, or character. This fundamental change normally occurs as result of processing or manufacturing in the country claiming origin.

Minimal processing or assembly operations do not usually result in a substantial transformation. This applies to all non-textile goods. For more information, including the rules for textile goods, companies may refer to the US CBP’s Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Rules of Origin”.

You may also wish to:

• Consult the US CBP Customs Rulings Online Search System (CROSS) for past US CBP rulings on goods similar to those intended for export to the US.
• Apply to the US CBP for an advance ruling to determine your good’s country of origin before it is exported to the US. For more information, click here.
• Consider working with trade compliance experts and/or seeking appropriate legal advice to ensure compliance.

The US CBP has advised exporters to direct any questions on classification/compliance disputes to the CBP Centre of Excellence and Expertise (CEE) corresponding to their importer(s).

No, goods eligible for USSFTA preferential tariff rates are not exempted from the 12.5% Section 301 tariffs. Both tariffs operate independently of each other.

The 12.5% Section 301 tariff on Singapore will be applied in addition to the US’ existing MFN rates. USSFTA-compliant goods, which are not subject to the US MFN duties (i.e. 0% MFN), will only be subject to the 12.5% tariff rate.

Singapore does not have any other FTA with the US beyond the USSFTA.

• ⁶The US has introduced a tiered tariff structure based on several factors, including whether the importer has entered into agreements with the US government. Companies with approved onshoring plans will face 20% tariffs 20% (rising to 100% on 2 April 2030). Companies with most-favored nation (MFN) pricing and onshoring agreements will face 0% tariffs through 20 January 2029.
• ⁷ The US CBP has confirmed that the following goods subject to Section 232 duties are exempted from the Section 301 Forced Labor tariff under HTSUS classification 9903.05.90: (a) Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; (b) Passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; and parts of passenger vehicles and light trucks; (c) medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; (d) wood products; (e) semiconductor articles; and (f) patented pharmaceutical articles provided for in headings 9903.04.60–9903.04.66

The US CBP has confirmed that qualification requirements for goods under the US-Singapore Free Trade Agreement remain unchanged. The Federal Register Notice by the Office of the United States Trade Representatives does not modify the rules of origin requirements, certification or entry filing requirements described in the US-Singapore FTA.

For goods to be exported to the US under the USSFTA, the good must first fulfil the origin requirements to be eligible. You may wish to refer to details on the USSFTA to see if your good meets these requirements.

After you have ensured that the goods being exported to the US meet USSFTA requirements including the product specific rules of origin:

• Have your US importer file customs declarations through the Automated Commercial Environment (ACE). The US CBP has informed Singapore Customs that the current process for the US importer filing a US Customs Declaration remains unchanged at this juncture.
• Your importer’s broker must enter the appropriate Special Program Indicator (SPI) in ACE to claim preferential tariff treatment under the USSFTA.
• Be prepared to provide supporting documentation (e.g., certificate of origin or any other relevant information) if requested by the US CBP.
• You may also wish to apply to the US CBP for an advance ruling to determine whether the good qualifies as “Singapore-originating” for the purposes of the USSFTA, before it is exported to the US.
• The US CBP may conduct verification of origin checks by requesting information directly from manufacturers or exporters, or through the US importer. Singapore Customs may also facilitate visits to Singapore-based manufacturers or exporters, if requested by US CBP, for this purpose.

No, the ISI does not provide preferential tariff treatment or exempt goods exported to the US from tariffs.

The ISI reduces importers’ paperwork burden and cuts processing costs for certain information technology goods and medical devices listed in Annex 3B of the USSFTA.

The US requires that ISI goods imported into the US be marked with their “true country of origin”. According to the US Code of Federal Regulations Title 19 (Customs Duties) Part 134.1 (Definitions), “country of origin” means the “country of manufacture, production, or growth of any article of foreign origin entering the United States.”

When a good does not come entirely from a single country, the origin of the good is determined using the “substantial transformation” criterion. This means that the good underwent a fundamental change in form, appearance, nature, or character. This fundamental change normally occurs as result of processing or manufacturing in the country claiming origin.

Minimal processing or assembly operations do not usually result in a substantial transformation. This applies to all non-textile goods. For more information, including the rules for textiles, you may refer to the US CBP's Informed Compliance Publication, “What Every Member of the Trade Community Should Know About: Rules of Origin”.

You may also wish to apply to the US CBP for an advance ruling to determine that the good qualifies for the ISI and/or to determine its “true country of origin” and the applicable tariff, before it is exported to the US. For more information, visit the US CBP’s website on rulings.

The US CBP may conduct verification of origin checks by requesting information directly from manufacturers or exporters, or through the US importer. Singapore Customs may also facilitate visits to Singapore-based manufacturers or exporters, if requested by US CBP, for this purpose.

Access the Tariff Finder to identify country-specific HS codes, and search for the latest information on tariff and non-tariff trade measures across more than 160 destinations. A corporate account will need to be set up to access the tool.

Yes, the Tariff Finder is updated continuously to reflect current trade measures. An updated timestamp will be indicated for each search result.

The Tariff Finder covers a range of information including FTA preferential rates, MFN rates, reciprocal and other tariff rates.

The Malaysia manufactured good will still be considered as Malaysia origin since the last country of substantial transformation of the good was in Malaysia.

No, The Malaysia manufactured good will still be considered as Malaysia origin since the last country of substantial transformation of the good was in Malaysia.