Statute Details
- Title: Mutual Assistance in Criminal Matters (Prescribed Foreign Countries) Order
- Act Code: MACMA2000-OR2
- Legislation Type: Subsidiary Legislation (SL)
- Authorising Act: Mutual Assistance in Criminal Matters Act (Cap. 190A), read with section 32 of the Terrorism (Suppression of Financing) Act (Cap. 325)
- Citation: Mutual Assistance in Criminal Matters (Prescribed Foreign Countries) Order
- G.N. No.: S 261/2003
- Revised Edition: 2004 RevEd (31 December 2004)
- Key Provisions: Section 1 (Citation); Section 2 (Declaration of prescribed foreign countries for terrorism financing offences)
- Schedule: Prescribed Foreign Countries (countries listed for purposes of Part III of the Act)
- Status (as provided): Current version as at 27 Mar 2026
What Is This Legislation About?
The Mutual Assistance in Criminal Matters (Prescribed Foreign Countries) Order (“the Order”) is a Singapore subsidiary instrument that designates which foreign jurisdictions are treated as “prescribed foreign countries” for specific mutual legal assistance purposes under Singapore law. In practical terms, it helps determine where Singapore can provide certain forms of criminal assistance—such as assistance connected to investigations, evidence, or other cooperation mechanisms—under the Mutual Assistance in Criminal Matters Act (Cap. 190A) (“MACMA”).
Although the Order is short, it plays an important gatekeeping role. It links the list of eligible foreign countries to the operation of Part III of MACMA, and it imposes an additional restriction for terrorism financing offences. The Order therefore matters not only for general mutual assistance, but also for the narrower and highly sensitive category of terrorism financing cooperation.
For practitioners, the key point is that the Order does not itself create a procedure for assistance. Instead, it supplies the “designation” needed for the relevant MACMA provisions to operate in relation to the listed countries, particularly where the underlying offence is a terrorism financing offence as defined in the Terrorism (Suppression of Financing) Act (Cap. 325).
What Are the Key Provisions?
Section 1 (Citation) is purely formal. It confirms the short title by which the Order may be cited. While it has no substantive effect, it is relevant for legal referencing in applications, submissions, and court or administrative filings.
Section 2 (Declaration of prescribed foreign countries in respect of terrorism financing offences) is the substantive core. Section 2(1) provides that, subject to sub-paragraph (2), the countries specified in the Schedule are declared as “prescribed foreign countries” for the purposes of Part III of MACMA. This means that the Schedule effectively determines the eligible set of foreign states for the operation of Part III mutual assistance mechanisms.
However, Section 2(2) introduces a targeted limitation. It states that assistance under specified sections of MACMA—namely sections 22, 26, 29 and 33—may, subject to MACMA’s provisions, only be provided to the countries specified in the Schedule in respect of any terrorism financing offence. The terrorism financing offence is defined by reference to section 2(1) of the Terrorism (Suppression of Financing) Act (Cap. 325).
From a practitioner’s perspective, this structure has two practical consequences:
- Eligibility is schedule-based: if a foreign country is not listed in the Schedule, Singapore cannot provide assistance under the specified MACMA sections for terrorism financing offences.
- Offence-type matters: even where a country is listed, the restriction in Section 2(2) is triggered when the request concerns a “terrorism financing offence” as defined in Cap. 325. For other offence categories, different rules may apply under MACMA (depending on how Part III and other provisions are framed), but for terrorism financing offences, the Order’s limitation is decisive for the specified MACMA sections.
The Schedule is therefore not merely a list; it is the operative instrument that determines the permissible scope of terrorism-financing-related assistance under the enumerated MACMA provisions. Although the extract provided does not reproduce the actual country list, the legal effect is clear: the Schedule defines the set of jurisdictions that can receive assistance under the relevant MACMA sections when the matter concerns terrorism financing.
Finally, the Order’s cross-references are legally significant. Section 2(2) ties the terrorism financing concept to the definition in Cap. 325, ensuring that the restriction is applied consistently with Singapore’s statutory definition of terrorism financing. This reduces ambiguity and helps ensure that requests are assessed using the same definitional framework as Singapore’s domestic terrorism financing regime.
How Is This Legislation Structured?
The Order is structured in a simple, practitioner-friendly way:
- Section 1: Citation provision.
- Section 2: Declaration of “prescribed foreign countries” for purposes of Part III of MACMA, with a specific restriction for assistance relating to terrorism financing offences under MACMA sections 22, 26, 29 and 33.
- Schedule: The list of “Prescribed Foreign Countries” that qualify under Section 2(1) and, for terrorism financing offences, under Section 2(2).
In effect, the Order is a “designation instrument” that works together with MACMA’s substantive assistance provisions. It should be read alongside MACMA (especially Part III and the referenced sections 22, 26, 29 and 33) and alongside Cap. 325 for the definition of terrorism financing offences.
Who Does This Legislation Apply To?
The Order applies primarily to Singapore authorities responsible for administering mutual assistance in criminal matters under MACMA. It governs whether and to which foreign jurisdictions Singapore may provide assistance under the specified MACMA provisions when the request relates to terrorism financing offences.
It does not directly impose obligations on private parties in the way that a criminal offence or regulatory regime would. However, it can have indirect effects on persons involved in investigations—for example, suspects, witnesses, or entities whose information may be sought or shared—because the availability of assistance to foreign jurisdictions can influence the scope and direction of cross-border investigative cooperation.
For lawyers advising clients, the Order is therefore relevant when assessing the likelihood of cross-border evidence gathering, information sharing, and procedural cooperation in terrorism financing-related matters, including where foreign requests may be made to or from Singapore.
Why Is This Legislation Important?
Although the Order is brief, it is strategically important because it operationalises Singapore’s mutual legal assistance framework in a high-risk area: terrorism financing. Terrorism financing investigations often involve complex cross-border financial flows, multiple jurisdictions, and urgent evidence needs. The ability to provide assistance depends on legal eligibility, and the Order supplies that eligibility through the Schedule.
From an enforcement and compliance perspective, the Order helps ensure that Singapore’s terrorism financing cooperation is controlled and legally bounded. By limiting assistance under specified MACMA sections to the Schedule-listed countries, it creates a clear compliance standard for authorities and reduces the risk of cooperation with jurisdictions that have not been designated as eligible for this sensitive category.
For practitioners, the Order is also important for case strategy and risk assessment. When responding to or anticipating mutual assistance requests, counsel should consider:
- Whether the requesting or receiving country is listed in the Schedule.
- Whether the underlying matter qualifies as a “terrorism financing offence” under Cap. 325.
- Whether the assistance sought falls within MACMA sections 22, 26, 29 or 33, because Section 2(2) specifically constrains assistance under those sections for terrorism financing offences.
These factors can affect the scope of cooperation, the procedural posture of the matter, and the arguments available to counsel in challenging or limiting assistance where legal thresholds are not met.
Related Legislation
- Mutual Assistance in Criminal Matters Act (Cap. 190A) — in particular Part III and the referenced sections 22, 26, 29 and 33
- Terrorism (Suppression of Financing) Act (Cap. 325) — section 32 (authorising read with) and section 2(1) (definition of “terrorism financing offence”)
Source Documents
This article provides an overview of the Mutual Assistance in Criminal Matters (Prescribed Foreign Countries) Order for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.