Jennifer Yeo Chairman Yeo-Leong & Peh LLC LEGAL ASPECTS of the Free Trade Agreement between the People’s Republic of China and the Republic of Singapore 中新自由贸易协定的法律影响 Jennifer Yeo Chairman Yeo-Leong & Peh LLC 1

Introduction 简介 China and Singapore concluded the negotiations and signed the China-Singapore Free Trade Agreement (CSFTA) (hereinafter called “this Agreement”) on 23 October 2008. The CFSTA is the first comprehensive bilateral FTA concluded by China with an Asian country. 2008年10月23日，中新两国结束谈判，签署 了《中新自由贸易协定》（以下简称“协 定”），此协定是中国与亚洲国家第一份全 面的双边自由贸易协定。

THE CHINA-SINGAPORE FREE TRADE AGREEMENT 中新自由贸易协定(CSFTA) CSFTA is negotiated on the base of the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China 协定以中国与东盟全面经济合作框架协议为基础 CSFTA is a legally binding agreement which will come into force on 1 January 2009 once both parties have completed the necessary legislative processes 协定一俟双方各自完成必要的立法程序后将于２０ ０９年１月１日起成为具有法律约束力的文件。 3

COVERAGE OF THE CSFTA协定的主要内容 货物贸易 原产地规则 海关程序 贸易救济 技术性贸易壁垒及 卫生与植物措施 服务贸易 自然人移动 投资 经济合作 争端解决 Trade in Goods Rules of Origin Customs Procedures Trade Remedies Technical Barriers to Trade, Sanitary and Phytosanitary Measures Trade in Services Movement of Natural Persons Investment Economic Cooperation Dispute Settlement 4

TRADE IN GOODS 货物贸易 从２００９年１月１日开始，下列出口享受零关税 From 1 January 2009 onwards, the following exportation will enjoy zero-tariff access: more than 85% goods of Singaporean origin exported to China All goods of Chinese origin exported to Singapore 从２００９年１月１日开始，下列出口享受零关税 原产自新加坡超过８５％货物 所有产自中国出口到新加坡的货物

TRADE IN GOODS 货物贸易 从2010年1月1日开始， 另外１０％，即总共９５％新加坡出口到 中国的货物将免关税。 From 1 January 2010, an additional 10%, that is, total 95% of Singapore exports to China will not be subject to customs duties NOTE: Some local excise duties may still apply. 从2010年1月1日开始， 另外１０％，即总共９５％新加坡出口到 中国的货物将免关税。 提示：某些当地消费税可能仍适用。

TRADE IN GOODS 货物贸易 享受优惠关税待遇的条件 Eligibility for Preferential Tariff Treatment Covered in the Tariff Elimination Schedules; Of Singaporean or Chinese origin; and Directly consigned between Singapore and China. 享受优惠关税待遇的条件 属于关税减让表中的货物 属新加坡或中国原产地；并且 从新加坡直运中国或从中国直运新加坡

Tariff Elimination Schedules关税减让表 Annex 1 to the CSFTA Determine the correct Harmonized System Codes of products to be exported 协定附件１ 确定正确的ＨＳ出口产品编码 8

Tariff Elimination Schedules关税减让表 Example: 例如 CODE DESCRIPTION MFN 2009 2010 09101000 Ginger 15 5 Harmonized System Codes Description of the Product Non-preferential Tariff Rate Preferential Tariff Rate applicable in 2009 & 2010 编码 描述 MFN 2009 2010 09101000 生姜 15 5 HS编码 产品描述 非优惠税率 于2009和2010年适用的优惠税率

Tariff Elimination Schedules关税减让表 In Singapore, the main beneficiaries are companies in the following sectors: Petrochemicals Processed Foods Electronics and Electrical Products 在新加坡，下列产业的公司将享有主要的优惠 石化 加工食品 电子及电气产品

Tariff Elimination Schedules关税减让表 In China, the main beneficiaries are producers and exporters of beers 在中国，啤酒生产商及出口商享有主要优惠

Rule of Origin 原产地规则 只有原产于新加坡或中国的产品才可享受协定项 下的关税减让 Only products originating within Singapore or China will enjoy the tariff concession under the CSFTA 只有原产于新加坡或中国的产品才可享受协定项 下的关税减让 Wholly obtained or produced in Singapore or China will be considered as originating with Singapore or China 完全在新加坡或中国获得的或生产的产品将被认 定为原产自新加坡或中国

Rule of Origin 原产地规则 If not wholly obtained or produced in Singapore or China: Regional Value Content Rule i.e. the value added in the country of manufacture of the finished goods is at least 40% of the FOB value of the goods. 如果非完全在新加坡或在中国获得或生产，则适 用区域价值成份规则， 即：在离岸价中至少40％附加值来自产品完成国。

Rule of Origin 原产地规则 原产地累积规则 Cumulative Rule of Origin e.g. if the manufacture of Product A in Singapore includes usage of Product B originating from China, the calculation of the Singapore local value added in Product B shall include the value of the Chinese Product B. The 40% of FOB export value rule still applies. 原产地累积规则 例如：如果某产品A在新加坡生产但使用了来 自中国的某产品B,则计算新加坡当地附加时应 包含中国产品B, 40％离岸价规则仍将适用。

If not wholly obtained or produced in Singapore or China(Continued) Rule of Origin 原产地规则 If not wholly obtained or produced in Singapore or China(Continued) Product Specific Rules Sufficient transformation resulting in a change in tariff classification, or 如果非完全在新加坡或在中国获得或生产, 产品特别规则 货物满足税则旧类改变要求；或

Rule of Origin 原产地规则 虽制成品中未充分改变的使用材料，其价值不 应超过该制成品离岸价10％，或 充分加工或处理的操作 Not sufficiently transformed materials used in making the finished products: its value must not exceed 10% of the FOB value of the finished products, or Sufficient manufacturing or processing operation. 虽制成品中未充分改变的使用材料，其价值不 应超过该制成品离岸价10％，或 充分加工或处理的操作

Rule of Origin 原产地规则 有关原产地规则之其他要点 Other Points in respect of the Rules of Origin Packing of the Products Accessories, Spare parts and tools presented together with the Products Fungible Goods and Materials Neutral Elements 有关原产地规则之其他要点 产品包装 产品之附件、备件及工具 可互换货物及材料 中性成份

Direct Consignment直运规则 Directly transported between Singapore and China; Indirectly transported involving transit through a third country/ countries: The goods do not enter into trade or commerce there; 在新加坡与中国之间直运 涉及经第三方国家的非直运时： 货物不进入贸易或商业领域

Direct Consignment直运规则 The goods do not undergo any operation there other than unloading and reloading , or any operation required to keep the goods in good conditions; Justifiable for geographical reasons or considerations related exclusively to transport requirement. When temporary storage required, not more than 3 months there 除装卸或使货物保持良好状态所需的其他处理 外，货物在其境内未经任何处理 过境运输是由于地理原因或仅基于运输所需 暂时贮藏不应超过３个月

Import and Export of Goods Under Control 受控进出口货物 Approvals/permits may be required if goods under control are imported or exported Example Importation of beer & ale (HS code: 22030090) from China to Singapore after 1 January 2009 No customs duties chargeable An import permit from Agri-Food and Veterinary Authority Singapore is required before importation. 受控进出口货物可提出批准／许可之要求。 例如 ２００９年１月１日以后从中国进口啤酒、生啤（HS编码 ：22030090） 无关税 进口前需取得新加坡农粮兽医局的进口许可

Import and Export of Goods Under Control 受控进出口货物 Exportation of Muzzle-loading firearms (HS code: 93031000) from China to Singapore after 1 January 2010 No customs duties chargeable The strategic goods permit from the Strategic Goods Control Unit is required before exportation. 2010年1月1日以后从中国出口到新加坡的前装式火 器（HS编码：93031000） 无关税 进口前需取得战略物质控制局的战略物质许可 Details such as list of controlled goods or list of controlling agencies can be found at the website of the Singapore Customs 具体有关受控货物或控制当局的清单可在新加坡海关网站上获得。

Customs Procedures海关程序 CSFTA brings simplified customs procedures Importers and Exporters are advised to adhere to the customs procedures Penalties are imposed for failure in complying with the customs procedures may 协定简化通关程序 进出口商应遵守海关程序 违反海关程序将被处罚

Customs Procedures海关程序 Rules relating to CO: The format of CO (Annex 3 to the CSFTA); Issued in English before or at the time of exportation , duly signed and stamped Valid for 12 months from the date of issue; Under certain circumstances, a CO can be issued retrospectively but no later than 1 year from the date of shipment;  原产地证书规则 证书格式（协定附件３） 应于出口之时或之前以英文填制并正确署名、盖章 签发后１２个月内有效 某些情况下，原产地证书可在货物装运之日起１年内补发

Customs Procedures海关程序 Subject to certain conditions, certified true copy of a CO is acceptable; Minor discrepancies will not invalidate a CO; Problems encountered with one of the items under the same CO will not affect the remaining items; Importers must fulfill the requirements for claiming the preferential treatment; 在符合条件时，经核准的原产地副本可接受 微小的差错不致于使原产地证书失效 同一个原产地证书项下的某个物品遇到问题不影响其 他物品 进口方必须满足优惠待遇的要求

Customs Procedures海关程序 Entitlement to refund within 1 year from the date of importation; Provision of additional information or compliance with certain procedures for verification purpose; Waiver of CO; Documents are required to be retained for 3 years. 进口后１年内有权要求退还多收款项 提供额外信息或为核准目的遵守相关程序 原产地证书的免除 文件应保留３年

Customs Procedures海关程序 Advance Ruling is available to provide more certainty Application must be made least 3 months before the date of importation; Decisions will be issued within 60 days from the date of application if all origin requirements are fulfilled; Applicants for advance ruling from China Customs must be registered; 预仲裁 应在进口日前３个月提出申请 如果符合原产地的所有要求，应在收到申请６０日内 作出决定 向中国海关申请预仲裁之申请人应作登记

Customs Procedures海关程序 Valid for at least 2 years from the date of issuance; Modification and revocation 作出预仲裁至少２年内有效 更改及撤销 Importers are entitled to appeal or request administrative or judicial review in respect of the eligibilities of their importation for the preferential treatment under the CSFTA 进口商在有关是否有资格享受协定的优惠待遇方面有权提出行政及司法复议

Customs Procedures海关程序 Third Party Invoicing qualifying goods that are shipped directly from China to Singapore, or vice versa, can still be eligible for preferential treatment even if the invoice concerning the goods are issued in a third country 第三方发票 从中国直运到新加坡或从新加坡直运到中国的合格物品，即 使物品的发票是由第三国出具的，仍可享受优惠待遇。 Risk Management practice will be adopted to facilitate the clearance of “low-risk” consignments. 应采取风险管理方法促进“低风险”货物通关

ＷＴＯ原则继续适用 出口补贴的减让 相互承认协议的谈判 在卫生与植物措施方面的合作 对进一步协议的磋商与谈判 Trade Remedies, Technical Barriers to Trade , Sanitary and Phytosanitary Measures 贸易救济、贸易技术性壁垒、卫生与植物措施 Continue applying WTO disciplines; Elimination of export subsidies; Negotiation of Mutual Recognition Agreements Co-operations on Sanitary and Phytosanitary Measures Consultation and negotiation of further agreements ＷＴＯ原则继续适用 出口补贴的减让 相互承认协议的谈判 在卫生与植物措施方面的合作 对进一步协议的磋商与谈判

Trade in Services 服务贸易 The committed sectors are subject to market access, national treatment and domestic regulation disciplines. Market Access Obligation: A Party cannot impose additional market access restrictions for these sectors, both quantitative and qualitative 承诺产业应遵循市场准入、国民待遇及国内规制的原则 市场准入义务：缔约方不能对上述产业增加额外的准入 限制，无论是数量还是质量方面

Trade in Services 服务贸易 国民待遇义务：两国都同意给与另一国之服务及服 务提供者相同于本国服务及服务提供者的待遇 National treatment Obligation: Both countries agreed to grant services and service suppliers of the other country the same treatment given their domestic services and service suppliers. Domestic Regulation Obligation: A Party must impose such measures governing the provision of services in a reasonable, impartial and objective manner 国民待遇义务：两国都同意给与另一国之服务及服 务提供者相同于本国服务及服务提供者的待遇 国内规制义务：缔约一方应以合理、公平及客观的 方式制定其规制服务的条款

Trade in Services 服务贸易 新加坡承诺承认中国两所中医大学的学历， 中国也承诺承认新加坡两个机构的医学学历。 Singapore committed to recognise degrees from two Traditional Chinese Medicine (TCM) institutions in China for health services, China also committed to recognise medical degrees from two institutions in Singapore. 新加坡承诺承认中国两所中医大学的学历， 中国也承诺承认新加坡两个机构的医学学历。

Trade in Services 服务贸易 通过相互承认协议促进两国专业团体的自由往来 It aims to facilitate freer movement of professional bodies between the two countries through Mutual Recognition Agreements (MRAs). 通过相互承认协议促进两国专业团体的自由往来 Professional bodies in the accounting, auditing and architecture services from both countries will commence negotiations as soon as possible, with a view to recognizing each other’s education and professional qualifications. 来自于两国的会计、审计及建筑服务方面的专业团体 将尽早开始谈判，以便承认相互的教育及专业资格

Trade in Services 服务贸易 依据协定（附件５Ｂ），对来自中国的专业人士在新加 坡法下的登记要求： Registration requirement under Singapore laws applicable to professionals from China in accordance with CSFTA (Annex 5B): Foreign architects in Singapore have to fulfill the condition of registration with the Board of Architects (BOA) under the Architects Act. 依据协定（附件５Ｂ），对来自中国的专业人士在新加 坡法下的登记要求： 在新加坡的外国建筑师应满足依据建筑师法在建筑师 公会进行登记的条件

Trade in Services 服务贸易 不论其国籍／公民，均可在新加坡执业，只要其符 合会计师法中的有关新加坡商业注册局相关登记要 求 Regardless of nationality/citizenship, may freely practice in Singapore so long as they fulfill the applicable registration requirements with ACRA as stipulated in the Accountants Act. 不论其国籍／公民，均可在新加坡执业，只要其符 合会计师法中的有关新加坡商业注册局相关登记要 求

Movement of Natural Persons 自然人移动 Both countries view the unrestricted movement of key individuals as an important consideration for the preferential trading relationship between China and Singapore. 两国都认可对于关键人员的自由流动在优惠贸易关系中 的重要性 Commitments of Singapore and China in relation to movement of natural persons and conditions governing are set out in the attached Annex 6 to the CSFTA. 新加坡和中国就有关自然人的移动及条件规定在协定附 件６中

Movement of Natural Persons 自然人移动 Both sides will allow eligible Singaporeans Singapore Permanent Resident and Chinese citizens guaranteed entry and stay in each other’s country as business visitors, intra- corporate transferees and contractual service suppliers for a fixed period subject to general immigration measures, eg immigration law, policy or procedures affecting the entry of foreign nationals. 双方均允许合格的新加坡人，新加坡永久居民和经担保 的中国公民作为商务访问者进入并留在对方国家，公司 内部流动人员及一定期限的合同服务提供者应符合一般 移民措施，包括移民法及政策或其他影响外国人入境之 程序规定。

Movement of Natural Persons 自然人移动 Examples of both countries’ commitments: Singapore citizens and Singapore Permanent Resident who are business visitors can enter China to conduct business activities for up to 6 months subject to usual immigration and security measures. 两国承诺的具体例子 新加坡公民及永久居民作为商务访问者可以进入中国 进行长达６个月的商业活动，只要符合通常的移民及 安保措施。

Movement of Natural Persons 自然人移动 Business visitors from China can enter Singapore for a period of sixty (60) days, which may be extended for a period of up to thirty (30) days upon request, for holder of five (5) years multiple journey visas. 对来自中国的持有５年多重旅行签证的商务访问者可以 进入新加坡达６０天（经申请可延长３０天） For holders of all other visas, Singapore shall grant the right to temporary entry for a period of up to thirty (30) days, which may be extended for a period of up to thirty (30) days upon request. 对于持有其他签证的人员，新加坡可给予为期３０日临 时入境，经申请可以再延长３０日。

Movement of Natural Persons 自然人移动 CSFTA makes it clear that each countries’ immigration laws regarding citizenship, permanent residence or permanent employment are not affected. 协定明确两国有关公民、永久居民或永久雇佣的移民 法律不受影响 The grant of temporary entry herein does not replace the requirements needed to carry out a profession or activity according to the specific laws & regulations in force in the territory of the Party authorizing the temporary entry. 缔约方准予的临时入境，不能取代准予临时入境一方 境内有效的具体法律法规对就业或进行活动所作的规 定

MOU on Bilateral Labour Srvice Cooperation 双边劳务合作的备忘录 Singapore and China also concluded an MOU on Bilateral Labour Service Cooperation to provide protection of Chinese work permit holders in Singapore by both countries. 新加坡与中国另外签署了有关保护在新加坡的中国工 作签证持有人的双边劳务合作备忘录。 Both countries also agreed to collaborate closely to enhance sharing of information as well as promote education of workers, employers and labour intermediaries. 两国均同意紧密合作、信息共享，提升劳工、雇主及 劳务中介的教育。

Investment 投资 一旦东盟－中国投资协议签署，其中相关条款将纳入协 定中 To incorporate the provisions of the Agreement on Investment of the Framework Agreement on Comprehensive Economic Co-operation between ASEAN and China (ASEAN–China Investment Agreement), once concluded, into CSFTA. 一旦东盟－中国投资协议签署，其中相关条款将纳入协 定中 Upon request of either party, hold consultations with a view to encouraging or facilitating bilateral investment flows (Article 84). 经任何一方要求，将对有关鼓励或促进双边投资举行磋 商（第84条）

Economic Cooperation 经济合作 Singapore and China currently enjoy strong economic cooperation in wide-ranging areas. Under the Agreement, both sides agreed to strengthen bilateral cooperation as well as explore new areas of collaboration. 新加坡与中国目前在广泛领域均有很强的经济 合作。双方同意按协定加强双边合作，积极开 拓新的合作领域

Economic Cooperation 经济合作 The key areas of cooperation include: trade and investment promotion Singapore’s participation in China’s regional development tourism cooperation human resource development facilitation of the “Go Global” efforts of Chinese 主要合作领域包括 贸易及投资促进 参与中国区域发展 旅游合作 人才资源开发 促进中国企业走出 去

Dispute Settlement争议解决 Both countries have negotiated a comprehensive set of formal dispute settlement procedures and mechanism under Chapter 12 of CSFTA. 两国在协定第１２章确立的有关争议解决的全面正式 程 序 Disputes are subject to: Consultations conciliation/mediation arbitration 争议通过下列程序解决 磋商 调停／调解 仲裁

Dispute Settlement争议解决 Consultations (Article 94): Request shall be made in writing, shall include the specific measures at issue, factual and legal basis of the complaint. 磋商（第９４条）：磋商请求应以书面形式提出，说明争议 所涉及的具体措施，指控的事实及法律依据 Conciliation/Mediation (Article 95): May be begun and terminated at any time too. Positions taken by parties during the proceedings shall be confidential and without prejudice to the rights of both parties in any other proceedings. 调停／调解（第９５条）：可以随时开始与终止，在调停／ 调解程序中双方所持的立场应给予保密并不影响后续其他程 序中的权利。

Dispute Settlement争议解决 Arbitral Tribunal (Article 96): If the consultations fail within the stipulated period, Complaining Party may request to appoint the Arbitral Tribunal. It will assess the dispute, examine the facts of the case before it and consider interpretation, applicability and conformity with CSFTA 仲裁庭（第９６条）：如果磋商在规定期限失败， 起诉方可要求设立仲裁庭，对争议进行评判，审查 案件事实，对协定进行解释，对协定的适用性与本 协定的一致性加以考察

Summary小结 本协定下新加坡作出的相关承诺可能引起新加坡的 法律环境及相关法律的相应调整。 Singapore’s legal environment and laws are subject to amendment(s) to reflect Singapore’s commitments made under CSFTA. 本协定下新加坡作出的相关承诺可能引起新加坡的 法律环境及相关法律的相应调整。 Many of the changes would interest those who do business with or invest in Singapore. 在新加坡从商者或者投资人将会从相关的变化中收 益。

Summary小结 相关法律方面的变化必将对中新双边经济关系， 友好关系的发展及互利合作起到促进作用。 The changes to the legal aspects herein will definitely enhance bilateral economic relations, promote the friendly relationship and mutually beneficial cooperation between the two countries. 相关法律方面的变化必将对中新双边经济关系， 友好关系的发展及互利合作起到促进作用。

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