Enhancing Public Availability of Customs Information
In the Islamic Countries
54
Otherwise, the table suggests that the choice of Singapore as a proxy for global best practice in
information availability was fully justified.
Singapore was a pioneer in the use of information technology to facilitate access to trade related
information, as well as completion of trade formalities. TradeNet, the country’s single window
for trade, was introduced in 1989, and has been the subject of cases at the Harvard Business
School, in recognition of its highly innovative nature. The program is powered by Crimson Logic,
a private service provider that has gone on to provide single window solutions in a variety of
countries around the world, and is also active in other aspects of e-government. All trade-related
legislation is available through the website of Singapore Customs which
is available in English. Singapore generally practices free trade, which means that most goods
enter the country duty-free. However, there are a limited number of exceptions, as well as excise
duties in some cases, and the Customs website provides full details. The website gives worked
examples of duty classification, so given Singapore’s limited number of non-zero applied tariff
lines, the description on the website would typically be sufficient for a trader to know with
relative certainty whether or not their goods are dutiable under one of the exceptions to the
general policy of free trade. The Customs website also contains comprehensive information on
valuation, with worked examples. Again, given the small number of tariff lines where the applied
duty is not zero, the explanation would typically be sufficient for a trader to know before trading
what the duties payable will be. In addition, the website contains information and step by step
instructions on how to import goods under preferential tariff schemes, including requirements
for establishing and certifying origin. Again, the application of these schemes is much narrower
than in other countries, given that Singapore essentially practices free trade, but for those tariff
lines with non-zero applied tariffs, the website informs traders of how to claim preferential
treatment.
Singapore ratified the TFA on January 8th, 2015. Although it is a high income country, Singapore
is a self-declared developing country at the WTO, and so, like Mexico, has the option to put TFA
obligations in Categories A, B, and C. However, the country opted to notify the entire Agreement
under Category A, which means it became binding on Singapore immediately upon entry into
force. This approach, based on the government’s belief that it was already in full compliance
with the terms of the agreement, reinforces the view expressed elsewhere in this report that the
TFA is a benchmark, not an objective. In reality, Singapore has been compliant with the TFA’s
terms for some time, and has been moving forward on other fronts so that its performance is, in
effect, quite superior to what is required by the TFA. Clearly, there is no need for technical
assistance to further develop information dissemination in Singapore, as evidenced by the
country’s decision to place the whole of the TFA in Category A, with no provisions in Category C
(requiring technical assistance prior to implementation becoming binding). Indeed, Singapore
is typically a source of technical assistance in this area, rather than a recipient.
In terms of public information availability, the Singapore Customs website, which is referenced
on the TFA Database page hosted by the WTO, contains all relevant legal information on trade-
related laws and regulations, as well as procedures, fees, and charges. Enquiry points have been
established, and are equally posted on the WTO TFA Database site.
Compared with other websites and portals examined in this project, Singapore’s clearly
represents global best practice. The scope of information dissemination covers the full trange of