What specific products and HS codes are covered by Annex B and Annex B(a) of the EUSFTA?

1. What Annex B actually does: product‑specific rules and HS entries

Annex B is the instrument inside Protocol 1 that lays out product‑specific rules of origin — essentially the table of goods (by HS codes and narrative descriptions) and the required origin criteria (change in tariff classification, value‑added thresholds, or specific processing operations) that a good must meet to be considered originating under the EUSFTA and thereby obtain preferential tariffs ^{[4] [2]}. The Singapore government and EU trade portals explain that Annex B is read in conjunction with introductory notes (Annex A) and the rest of Protocol 1: a product’s HS code in Annex B tells customs authorities what transformation or rule is required for preferential treatment ^{[4] [1]}.

2. Where the exact HS codes and product descriptions live — and recent updates

The granular lists of HS headings and descriptions covered by Annex B and the addendum Annex B(a) are published in the EUSFTA legal text and the Committee decisions; for example Decision No 01/2022 issued by the Customs Committee adapted Annex B, B(a) and related annexes to reflect the HS 2022 nomenclature, and Singapore’s guidance points users to Annexes 1–3 of that decision for the updated HS codes and product descriptions ^{[3] [2]}. In short, while summaries say Annex B covers the product‑specific rules, the authoritative, machine‑readable HS lists are located in the agreement annexes and in Decision No 01/2022 rather than in high‑level overviews ^{[2] [3]}.

3. What Annex B(a) changes and why it matters

Annex B(a) functions as an addendum to Annex B providing alternative product‑specific origin rules for certain Singapore‑origin goods — alternatives that apply subject to annual quota limits — and therefore creates a carve‑out pathway for specific products to qualify under different criteria than those in Annex B ^[1]. Access2Markets and official summaries make clear the purpose: Annex B(a) offers alternative rules for a limited set of products originating in Singapore, and those alternatives can be subject to administrative limits (quotas) that affect the number of goods benefiting from the special rule each year ^[1].

4. Why traders must consult the formal annexes and national nomenclatures

HS codes are an international six‑digit system that many jurisdictions expand into regional or national codes — the EU uses the eight‑digit Combined Nomenclature (CN) — and Annex B’s HS headings need to be interpreted against the CN when dealing with EU customs, so importers must consult the actual Annex B/B(a) tables and the EU’s CN/TARIC for operational classification ^{[5] [6]}. Practical guidance published by Singapore Customs and other agencies explicitly warns firms that the product lists and any HS transpositions (e.g., HS 2022) are decisive for claiming origin; therefore summaries alone are insufficient for tariff calculation or compliance ^{[7] [4] [2]}.

5. Reporting limits, alternative viewpoints and next steps for users

Public summaries and government briefs reliably describe the function of Annex B/B(a) and note the HS‑2022 update, but they do not reproduce the exhaustive line‑by‑line HS lists in plain text; the legal text and Committee decisions carry that detail, and those documents (EUSFTA legal text, Decision No 01/2022 and the annexes) are the only definitive sources for the exact HS codes and descriptions covered ^{[3] [2]}. Critics and trade advisors caution that reliance on abbreviated online summaries risks misclassification — the implicit agenda of summary pages is to promote trade facilitation, not to substitute for legal annexes — so importers and customs brokers must download the annexes or consult customs authorities to identify the specific HS codes and any annual quota conditions under Annex B(a) ^{[2] [1] [7]}.