Singapore-origin goods receive customs duty exemption above half the applied rate, subject to proof of origin under the rules. Specified goods of the origin of the Republic of Singapore imported into India are exempted from customs duty to the extent it exceeds 50 per cent of the applied rate of duty, subject to proof of Singapore origin under the relevant Rules of Origin. The exemption is limited to the tariff items and goods listed in the accompanying table. The expression applied rate of duty means the standard rate in the First Schedule to the Customs Tariff Act, 1975, read with any other applicable customs notification in force.