page 256    Singapore
  (B) A change to subheading 8544.49 from headings 7408, 7413, 7605 or 7614, provided there is a regional value content of not less than:

(1) 35 percent based on the build-up method, or

(2) 45 percent based on the build-down method.

99. A change to subheading 8544.60 from any other subheading, provided there is a regional value content of not less than:

(A) 35 percent based on the build-up method, or

(B) 45 percent based on the build-down method.

100. A change to subheadings 8545.11 through 8547.90 from any other subheading, including another subheading within that group.

101. A change to heading 8548 from any other heading.

Chapter 86

1. A change to heading 8601 from any other heading.

2. A change to heading 8602 from any other heading.

3. (A) A change to heading 8603 from any other heading, except from heading 8607; or

(B) A change to heading 8603 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

4. (A) A change to heading 8604 from any other heading, except from heading 8607; or

(B) A change to heading 8604 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

5. (A) A change to heading 8605 from any other heading except from heading 8607; or

(B) A change to heading 8605 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

6. (A) A change to heading 8606 from any other heading, except from heading 8607; or

(B) A change to heading 8606 from heading 8607, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

7. A change to subheading 8607.11 from any other subheading, except from subheading 8607.12, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a).

8. A change to subheading 8607.12 from any other subheading, except from subheading 8607.11, and except from subheading 8607.19 when that change is pursuant to general rule of interpretation 2(a).

9. A change to axles of subheading 8607.19 from parts of axles of subheading 8607.19 and a change to wheels, whether or not fitted with axles of subheading 8607.19 from parts of axles or parts of wheels of subheading 8607.19.

10. A change to subheadings 8607.21 through 8607.99 from any other heading.

11. A change to headings 8608 through 8609 from any other heading, including another heading within that group.
page 257    Singapore
Chapter 87

1. A change to heading 8701 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

2. A change to heading 8702 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

3. A change to heading 8703 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

4. A change to heading 8704 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

5. A change to heading 8705 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

6. A change to heading 8706 from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

7. (A) A change to heading 8707 from any other chapter; or

(B) A change to heading 8707 from 8708, whether or not there is also a change from any other chapter, provided there is a regional value content of not less than 30 percent based on the build-up method.

8. (A) A change to subheading 8708.10 from any other heading; or

(B) A change to subheading 8708.10 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

9. (A) A change to subheading 8708.21 from any other heading; or

(B) A change to subheading 8708.21 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

10. (A) A change to subheading 8708.29 from any other heading; or

(B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification.

11. (A) A change to brakes and servo-brakes and parts thereof of subheading 8708.30 from any other heading; or

(B) A change to brakes and servo-brakes and parts thereof of subheading 8708.30 from any other good of subheadings 8708.30 or 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

[TCR 12 deleted.]

13. (A) A change to subheading 8708.40 from any other heading; or

(B) A change to gear boxes of subheading 8708.40 from parts of subheading 8708.40 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

14. (A) A change to subheading 8708.50 from any other heading, except from subheadings 8482.10 through 8482.80, or
page 258    Singapore
  (B) A change to drive axles with differential, whether or not provided with other transmission components or to non-driving axles of subheading 8708.50 from parts of subheading 8708.50 or from subheadings 8708.99 or 8482.10 through 8482.80, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

15. (A) A change to subheading 8708.60 from any other heading except from subheadings 8482.10 through 8482.80, or

(B) A change to subheading 8708.60 from subheadings 8708.99 or 8482.10 through 8482.80, whether or not there is also a change from any other heading provided there is a regional value content of not less than 30 percent based on the build-up method. [Compiler's note: subheading 8708.60 has been deleted]

16. (A) A change to subheading 8708.70 from any other heading; or

(B) A change to subheading 8708.70 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

17. (A) A change to subheading 8708.80 from any other heading; or

(B) A change to suspension systems of subheading 8708.80 from parts of subheading 8708.80 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

18. (A) A change to subheading 8708.91 from any other heading; or

(B) A change to radiators of subheading 8708.91 from parts of subheading 8708.91 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

19. (A) A change to subheading 8708.92 from any other heading; or

(B) A change to silencers and exhaust pipes of subheading 8708.92 from parts of subheading 8708.92 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

20. (A) A change to subheading 8708.93 from any other heading; or

(B) A change to subheading 8708.93 from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

21. (A) A change to subheading 8708.94 from any other heading; or

(B) A change to steering wheels, steering columns and steering boxes of subheading 8708.94 from parts of subheading 8708.94 or from subheading 8708.99, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

21A. (A)A change to subheading 8708.95 from any other heading; or

(B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification.

22. (A) A change to subheading 8708.99 from any other heading; or

(B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification.

23. (A) A change to subheading 8709.11 from any other heading; or
page 259    Singapore
 (B) A change to subheading 8709.11 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

24. (A) A change to subheading 8709.19 from any other heading; or

(B) A change to subheading 8709.19 from subheading 8709.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

25. A change to subheading 8709.90 from any other heading.

26. A change to heading 8710 from any other heading.

27. (A) A change to heading 8711 from any other heading except from heading 8714; or

(B) A change to heading 8711 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

28. (A) A change to heading 8712 from any other heading except from heading 8714; or

(B) A change to heading 8712 from heading 8714, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

29. A change to heading 8713 from any other heading.

30. A change to subheading 8714.10 from any other heading.

[TCR 31 deleted,]

32. A change to subheading 8714.20 from any other heading.

33. A change to subheading 8714.91 from any other heading.

34. A change to subheading 8714.92 from any other heading.

35. A change to subheading 8714.93 from any other heading.

36. A change to subheading 8714.94 from any other heading.

37. A change to subheading 8714.95 from any other heading.

38. A change to subheading 8714.96 from any other heading.

39. (A) A change to subheading 8714.99 from any other heading; or

(B) A regional value content of not less than 30 percent based on the build-up method, whether or not there is a change in tariff classification.

40. A change to heading 8715 from any other heading.

41. (A) A change to subheading 8716.10 from any other heading; or

(B) A change to subheading 8716.10 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

42. (A) A change to subheading 8716.20 from any other heading; or

(B) A change to subheading 8716.20 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.
page 260    Singapore
 43. (A) A change to subheading 8716.31 from any other heading; or

(B) A change to subheading 8716.31 from subheading 8716.90, whether or not there is also a change from any other heading provided there is a regional value content of not less than 30 percent based on the build-up method.

44. (A) A change to subheading 8716.39 from any other heading; or

(B) A change to subheading 8716.39 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

45. (A) A change to subheading 8716.40 from any other heading; or

(B) A change to subheading 8716.40 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

46. (A) A change to subheading 8716.80 from any other heading; or

(B) A change to subheading 8716.80 from subheading 8716.90, whether or not there is also a change from any other heading, provided there is a regional value content of not less than 30 percent based on the build-up method.

47. A change to subheading 8716.90 from any other heading.

Chapter 88

1. A change to heading 8801 from any other heading.

[TCR 2 deleted.]

3. (A) A change to subheading 8802.11 from any other subheading; or

(B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification.

4. (A) A change to subheading 8802.12 from any other subheading; or

(B) A regional value content of not less than 35 percent based on the build-up method or 45 percent based on the build-down method, whether or not there is a change in tariff classification.

5. A change to subheading 8802.20 from any other subheading.

6. A change to subheading 8802.30 from any other subheading.

7. A change to subheading 8802.40 from any other subheading.

8. A change to subheading 8802.60 from any other subheading.

9. A change to subheading 8803.10 from any other subheading.

10. A change to subheading 8803.20 from any other subheading.

11. A change to subheading 8803.30 from any other subheading.

12. A change to subheading 8803.90 from any other subheading.

13. A change to heading 8804 from any other heading.

14. (A) A change to heading 8805 from any other heading; or