1 October 2026022025 Claiming Pref Tariff Benefits for Goods Exported Under AANZFTA Second Protocol
Singapore Customs
55 Newton Road #06-01
Revenue House
Singapore 307987
Tel: (65) 6355 2000
E-mail: customs_roo@customs.gov.sg
www.customs.gov.sg
Circular No: 02/2025 14 Apr 2025
(Updated 1 Oct 2026)
Manufacturers, Traders and Declaring Agents
Dear Sir/Madam
CLAIMING OF PREFERENTIAL TARIFF BENEFITS FOR GOODS EXPORTED FROM SINGAPORE TO
PARTIES UNDER THE SECOND PROTOCOL OF THE ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE
AREA (AANZFTA) AGREEMENT
The AANZFTA is a Free Trade Agreement (FTA) between the 10 ASEAN Member States1,
Australia, and New Zealand. In 2023, an FTA review was done and an upgraded AANZFTA (i.e. a
Second Protocol) was agreed amongst the FTA partners. The Second Protocol of the AANZFTA
provides improved market access in terms of preferential tariff treatment for exports of AANZFTA
originating goods to a Party in the AANZFTA as well as for imports of AANZFTA originating goods
into Singapore.
- The Second Protocol of the AANZFTA took effect on 21 Apr 2025 for Parties that have
completed their ratification processes, including Singapore. From 21 Apr 2025, AANZFTA operates
under both the First Protocol and the Second Protocol concurrently, until all AANZFTA parties have
ratified and implemented the Second Protocol, at which point it will fully replace the First Protocol
as the governing framework for the agreement. The period where both the First Protocol and the
Second Protocol are in force will be called the transitional period. For more details on the
transitional period, please refer to the Transitional Guidelines that can be found under Resources
of the Enterprise Singapore’s website at this link. The table below shows which Parties are currently
implementing the First Protocol and which Parties have implemented the Second Protocol. For
Parties that ratified the Second Protocol after the initial implementation of 21 Apr 2025, the date
of their ratification is indicated in brackets.
1 Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Viet Nam
Parties implementing the First Parties implementing the Second
• Indonesia • Australia
• Philippines • Brunei Darussalam
• Lao PDR
• Malaysia
• New Zealand
• Singapore
• Thailand (22 Aug 2025)
• Viet Nam (1 Oct 2025)
• Myanmar (12 Oct 2025)
• Cambodia (20 Feb 2026)
- This circular outlines the method by which companies in Singapore seeking to export your
products to a Party in the AANZFTA can benefit from preferential tariff treatment. The key to this
is understanding the conditions under which the goods would qualify for such preferential
treatment, which includes the Rules of Origin requirements and operational procedures for exports
of Singapore-originating goods claiming preferential tariff treatment in the Party in AANZFTA, set
out in Chapter 3: Rules of Origin of the Agreement. While this circular sets out the salient points,
companies are encouraged to read the full text of Chapter 3 Rules of Origin which can be found at
Enterprise Singapore’s website at this link.
AANZFTA Rules Of Origin
- Your goods may qualify as an originating good if they fulfil the following origin requirements:
Rules of Origin under the AANZFTA
Goods Wholly Produced or Obtained Goods Wholly Obtained and Produced in a
Party as specified in Article 3 of Chapter 3 of the
AANZFTA
Goods Not Wholly Produced or Obtained Goods shall qualify as an originating good of a
Party if it satisfies all requirements of Article 4
of Chapter 3 of the AANZFTA.
Rules Of Origin for Manufactured Products
- For goods produced in a Party using non-originating materials, they will be considered
Singapore-originating if they:
I. Have undergone substantial manufacturing in Singapore beyond minimal operations;
II. Have Singapore as the last place of manufacture;
III. Meet the Product Specific Rules (PSR) as specified in Annex 3B of the ASEAN-Australia-
New Zealand Free Trade Agreement (AANZFTA). For goods not listed in the PSR in
Annex 3B of the Agreement, the following general rules must be met for the goods to
qualify as Singapore-originating:
(a) The product meets a regional value content of 40%; or
(b) A Change in Tariff Classification (CTC) between non-originating materials and the
end good must have occurred in Singapore. The CTC is based on the Harmonised
System (HS) of Classification and requires the good to have either a different 2-
digit HS Chapter (CC), 4-digit HS Heading (CTH), or 6-digit HS subheading (CTSH)
from the non-originating materials used in its production.
Originating Cumulation
- The AANZFTA Parties are treated as a single production area. Goods and materials
originating from a Party, when used in the production of another good or material, can be
considered as originating in the Party where the processing of the finished good took place. An
AANZFTA Proof of Origin is required to demonstrate that the good or material is originating.
Full Cumulation
- Full cumulation, which will be implemented from 1 Oct 2026 for Participating Parties 2
including Singapore, goes a step further than originating cumulation. Even if the materials used are
non-originating, any production processes or value addition performed on these non-originating
materials in any Participating Party will contribute to the originating status of the final product.
This means that when non-originating materials undergo processing in any Participating Party
before being used in another Participating Party's production, the value of all such processing or
value addition will be counted towards meeting the origin criteria of the final product. For more
details, please refer to the Cumulation Guidebook that can be found at Enterprise Singapore’s
website at this link.
2 Participating Parties are Australia, Brunei Darussalam, Lao PDR, Malaysia, New Zealand, Singapore, Viet Nam &
Myanmar
Declaration of Regional Value (DRV)
- To rely on full cumulation, you are required to obtain a Declaration of Regional Value (DRV)
from your supplier. A DRV is a supporting document that records the Regional Value Content of a
non-originating material or good for the purpose of full cumulation. A DRV allows the qualifying
regional value already contributed in a Participating Party to be taken into account by a
manufacturer or producer in another Participating Party, to be counted towards meeting the origin
criteria of the final product. Without a DRV, the processing or value addition performed upstream
cannot be taken into account.
- It is important to note that a DRV is not a Proof of Origin. It does not confirm that the goods
are originating and thus cannot be used on its own to claim preferential tariff treatment. It is
instead used as a supporting documentation when applying for a Certificate of Origin or preparing
for a Declaration of Origin under the full cumulation provision.
- A DRV may be prepared by either the manufacturer, producer or exporter of the goods, or
by a representative acting on their behalf. The person or entity preparing the DRV is responsible
for substantiating the regional value declared in the DRV.
- A separate DRV must be prepared for each good. It can be presented in any format,
including as a standalone document or as part of a commercial document, provided that it contains
all the minimum data required under Annex A.
- For applicants who rely on full cumulation to qualify your goods and applying for Form AANZ
must submit the relevant DRVs provided by your supplier(s) and other relevant supporting
documents in your Manufacturing Cost Statement (MCS) application with Singapore Customs.
Singapore Customs officers would then review and verify the documents and information provided
before issuing the Verification of Cost Statement to be used for the purpose of applying for Form
AANZ. On the other hand, for applicants who are Approved Exporters under AANZFTA, the DRVs
provided by your suppliers would have to be kept for a period of at least 3 years from the date
which the Proof of Origin was issued. In the event of any verification checks, you are required to
furnish the DRVs as part of the supporting documents to the verifying party.
Documentation Procedures
- Singapore exporters may claim preferential tariff treatment with the importing country by
using any one of the following Proof of Origin:
Proof of Origin Effective Date
Form AANZ or Back-to-Back Form AANZ issued by Singapore 21 Apr 2025
Customs (accepted under both First and Second Protocol)
Declaration of Origin or Back-to-Back Declaration of Origin 21 Apr 2025
issued by Approved Exporters 3 authorised by Singapore
Declaration of Origin or Back-to-Back Declaration of Origin Singapore will implement this at
issued by an exporter or producer (accepted only under the a later stage4
Application Procedures in TradeNet for Form AANZ and Back-to-Back Form AANZ issued by
Singapore Customs (You may skip this section if you are applying to be an Approved Exporter)
Form AANZ
- For exporters who wish to apply for a Form AANZ with Singapore Customs for Singapore-
originating goods, the current preferential Certificate of Origin application procedures will apply.
Manufacturers are required to be registered with Singapore Customs, submit a Manufacturing Cost
Statement (MCS) under AANZFTA, and upon receiving a notice of verification of the MCS by
Singapore Customs, apply for a Form AANZ via the TradeNet. For more details, please refer to the
Customs Website on How to apply for Ordinary Certificate of origin (OCO) or Preferential
Certificate of Origin (PCO).
- During the application via TradeNet, you must select Certificate Type “29” for Singapore-
originating goods. For more details, please refer to Application Procedures for a Certificate of
Origin via TradeNet and Related Administrative Matters.
3 An Approved Exporter is a manufacturer or trader who has the capacity to comply with the origin requirements to self-
certify and issue origin declarations for authorised goods. Please refer to para 17 for the application procedures to be
an Approved Exporter.
4 Singapore Customs only accepts Form AANZ and Declaration of Origin issued by Authorised Exporters with effect from
21 Apr 2025, and a Declaration of Origin issued by an exporter or producer at a later date.
Back-to-Back Form AANZ
- For all applications for a Back-to-Back Form AANZ, you will need to select Certificate Type
“30” in the TradeNet since you are re-exporting AANZFTA origin goods to another AANZFTA country.
The usual documentary requirements for back-to-back CO applications will apply. For more
information, please refer to How to apply for a Back to Back Preferential Certificate of Origin.
Application Procedures for Approved Exporters
- In cases where exporters wish to be an Approved Exporter under AANZFTA, the exporter is
required to make an application to be an Approved Exporter via the Singapore Customs FormSG5
website. For companies that have already been authorised as a Certified Exporter under the ASEAN
Wide Self-Certification (AWSC) under ASEAN Trade in Goods Agreement (ATIGA), your company
will automatically qualify and be accorded the Approved Exporter authorisation under AANZFTA.
If you wish to opt-out, please inform us by writing to customs_roo@customs.gov.sg.
- Once your company has been authorised as an Approved Exporter under AANZFTA, your
company can proceed to issue Declarations of Origin on the invoice or other shipping documents.
Please note that the Minimum Data Requirements prescribed in Annex 3A.2 of the AANZFTA
(Annex B) should be included in the Declaration of Origin.
- For Approved Exporters making a Declaration of Origin, in the corresponding TradeNet
declaration for your export permit, you should ensure that “PRI” is selected under the “Preferential
Indicator” field. It is mandatory to select “PRI” if the importer intends to claim preferential tariff
treatment under FTAs with self-certification regimes. This is an indication that the importer intends
to claim preferential tariff treatment when the goods are imported into any of the Party to
AANZFTA. Please check with your TradeNet software vendor if you are unable to locate the
“Preferential Indicator” field.
- Approved Exporters will be required to comply with the Rules of Origin of the AANZFTA.
These include, but are not limited to, ensuring that the Rules of Origin have been met prior to
issuing the Declaration of Origin, ensuring proper record keeping of all documents relating to the
Declaration of Origin made, and cooperating with checks and verification requests by Importing
Authorities of the AANZFTA Parties. Please share the contents of this circular with other colleagues
in your organisation (especially the trade compliance team within your organisation) and business
partners, where applicable.
5 With effect from 21 Apr 2025
Summary of Procedures for Proof of Origin Applications
Approved Exporters - Declaration of Origin Exporters – Certificate of Origin
i. Register with Singapore Customs as a i. Register with Singapore Customs as a
Manufacturer Manufacturer
ii. Apply to be an Approved Exporter ii. Submit Manufacturing Cost Statement
iii. Self-certify and issue a Declaration of Origin iii. Apply for Form AANZ via TradeNet
iv. Collect the Certificate of Origin from
authorised Printing Bureaus
Usage of the FORM AANZ CO
- A sample copy of both the First Protocol and Second Protocol Form AANZ CO is attached in
Annex C for your reference. The Form AANZ CO comprises one original and two copies.
- Upon approval, Singapore Customs will retain one of the copies of Form AANZ CO and
return the Original and the remaining copy to the applicant. The exporter must sign on all the
copies of the Form AANZ CO before dispatching the original copy to his importer. This CO is valid
for one (1) year from the date of issuance, and the importer shall present the original copy to his
Customs Authority upon clearance of goods at the port within the validity period of the CO. The
exporter should retain the copy for record keeping purposes.
- Please note that the AANZ Form CO has an additional column 13 which may be applicable
to some of you. Exporters are required to indicate a tick (✓) in the appropriate box of column 13
of Form AANZ CO in the following scenarios:
a. For invoices which are issued by a third country, the “Third Country Invoicing” box must
be ticked (✓) and the words “SUBJECT OF THIRD-COUNTRY INVOICE (name of company
issuing the invoice)” shall be indicated in box 7.
b. For Back-to-Back CO, the “Back-to-Back CO” box shall be ticked (✓) in accordance with
paragraph 2 of Rule 11 of the Operational Certification Procedures.
c. The box for “Issued Retroactively” shall be ticked when the AANZ Form CO is issued after
3 days from the date of shipment.
Retention of Documents
- Documents relating to the production and shipment of exports accompanied by the Form
AANZ CO, including the DRVs (if any), should be kept for at least 3 years from the date which the
CO was issued for post-verification checks by Singapore Customs or ASEAN, Australia and New
Zealand Customs authorities.
Key Points to Note
a) When exporting to parties implementing the Second Protocol, only Second Protocol
CO Form AANZ or Declaration of Origin from Approved Exporter using the PSR of
b) When exporting to parties implementing the First Protocol, only First Protocol CO
Form AANZ using the PSR of the First Protocol are allowed
Preferential Tariff Treatment for Imports under the AANZFTA
- Information on the Rules of Origin for imports to under the AANZFTA can be found in a
separate circular (No. 03/2025). Both circulars can be downloaded at
https://www.customs.gov.sg/ > News and Media > Circulars.
Clarification
- Information on the Claiming of Preferential Tariff Benefits for goods exported from
Singapore under the First Protocol can be found in circular (No. 21/2009) and (No. 22/2009). Both
circulars can be downloaded at https://www.customs.gov.sg/ > News and Media > Circulars.
- Please refer to the Frequently Asked Questions (FAQ) on the Rules of Origin under the
AANZFTA in Annex D for more details. You may also send your enquiries to
customs_roo@customs.gov.sg for further clarifications on the contents of this circular.
- For other clarifications on the AANZFTA, you may contact Enterprise Singapore at
https://go.gov.sg/helloesg.
---
Yours faithfully
Wan Boon Oon
Head Tariffs and Trade Services
for Director-General of Customs
Singapore Customs
We hope that this circular has been written in a way that is clear to you. If not, please let us have
suggestions on how to improve this circular at customs_roo@customs.gov.sg.
Annex A
Minimum Data Requirements for a Declaration of Regional Value (DRV)
DRVs must include, at a minimum, the data elements specified in the table below:
Details of the consignment • Description of goods, including HS Code (6 digits) and brand
(One good per DRV) name (if applicable)
• Marks and numbers of packages
• Quantity (gross weight or other measurement)
• Invoice number(s) and date of invoice
Value of the goods, • Value (FOB). This may be expressed in any currency
including RVC • Regional Value Content (RVC) calculated in accordance with the
rules of origin, as provided in Chapter 3 of the AANZFTA Second
Protocol, expressed as a percentage of the FOB value
Contact Details of • Name, address, and contact details of the manufacturer,
manufacturer, producer producer and/or exporter
and/or exporter
Shipment details (if • For example, shipment date, vessel name, voyage number, flight
known) number, port of discharge, etc.
Consignee details (if • Goods consigned to (importer’s / consignee’s name, address
known) and country)
Declaration Declaration completed by the representative of the manufacturer,
producer or exporter of the goods, signed and dated, and annotated
with the signatory’s name. The declaration must include a statement
that the details provided in the DRV are true and correct.
The following is an example of such a declaration:
“I…………………………… (name of Manufacturer / producer / exporter
or representative) of ………………………………………… (Manufacturer /
producer / exporter company) declare that the following
information is accurate and correct. The supporting documents to
verify this will be retained and comply with the requirements
specified in AANZFTA Chapter 3 ANNEX 3A Operational Certification
Procedures (OCP) Rule 25.”
Annex B
Minimum Data Requirements
Annex C
Annex D
FREQUENTLY ASKED QUESTIONS
Q1: What are the differences in the hardcopy Certificate of Origin (Form AANZ) for the First
A1: There are minor editorial amendments to the hardcopy Certificate of Origin (Form AANZ) and
the Overleaf Notes for the Second Protocol Form AANZ. However, the process of applying for a
Certificate of Origin (Form AANZ) remains the same. From 21 Apr 2025 onwards, we will issue the
hardcopy Certificate of Origin (Form AANZ) based on the country the goods are exported to and
the respective Protocols that they are implementing.
Q2: Will the validity date of my Certificate of Origin (Form AANZ) be affected for those parties in
A2: No. While the Certificate of Origin in the First Protocol Form AANZ format will cease for Parties
who are implementing the Second Protocol from 21 Apr 2025 onwards, the validity of the
Certificate of Origin in the First Protocol format will continue to be accepted by customs authorities
within its validity period of one year from the date of its issuance, in accordance with Rule 1 of the
AANZFTA OCP.
Q3: What is the record keeping requirement for documents relating to my exports to a Party in
AANZFTA under the AANZFTA?
A3: You are required to keep the relevant documents (which include, but are not limited to, a copy
of the Proof of Origin, shipping documents such as the commercial invoice, and production records)
for a period of at least 3 years from the date which the Proof of Origin was issued.
Circular No. 02/2025: CLAIMING OF PREFERENTIAL TARIFF BENEFITS FOR GOODS EXPORTED
FROM SINGAPORE TO PARTIES UNDER THE SECOND PROTOCOL OF THE ASEAN-AUSTRALIA-NEW
ZEALAND FREE TRADE AREA (AANZFTA) AGREEMENT
Paragraph Current Details Updated Details Date of
Update
2 With effect from 21 Apr 2025, With effect from 21 Apr 2025, 10 Dec 2025
the respective AANZFTA the respective AANZFTA
countries would be countries would be
implementing the following implementing the following
Parties Parties Parties Parties
implementi implementi implementi implementi
ng the First ng the ng the First ng the
Cambodia Australia Cambodia Australia
Indonesia Brunei Indonesia Brunei
Myanmar Darussalam Myanmar Darussalam
Philippines Lao PDR Philippines Lao PDR
Thailand Malaysia Malaysia
Viet Nam New Zealand New Zealand
Singapore Singapore
Thailand (22
Aug 2025)
Viet Nam (1
Oct 2025)
2 With effect from 21 Apr 2025, With effect from 21 Apr 2025, 7 Jul 2026
the respective AANZFTA the respective AANZFTA
countries would be countries would be
implementing the following implementing the following
Parties Parties Parties Parties
implementi implementi implementi implementi
ng the First ng the ng the First ng the
Cambodia Australia Indonesia Australia
Indonesia
Myanmar Brunei Philippines Brunei
Philippines Darussalam Darussalam
Lao PDR Lao PDR
Malaysia Malaysia
New Zealand New Zealand
Singapore Singapore
Thailand (22 Thailand (22
Aug 2025) Aug 2025)
Viet Nam (1 Viet Nam (1
Oct 2025) Oct 2025)
Myanmar (12
Oct 2025)
Cambodia (20
Feb 2026)
2 The Second Protocol of the The Second Protocol of the 1 Oct
AANZFTA will take effect on AANZFTA took effect on 21 Apr
2025 for Parties that have
21 Apr 2025 for Parties that
completed their ratification
have completed their
processes, including Singapore.
ratification processes, including
From 21 Apr 2025, AANZFTA
Singapore. From 21 Apr 2025,
operates under both the First
AANZFTA will operate under
both the First Protocol and the Protocol concurrently, until all
Second Protocol concurrently, AANZFTA parties have ratified
until all AANZFTA parties have and implemented the Second
ratified and implemented the Protocol, at which point it will
as the governing framework for
it will fully replace the First
the agreement. The period
framework for the agreement.
The period where both the First
force will be called the
Protocol and the Second transitional period. For more
Protocol are in force will be details on the transitional
called the transitional period. period, please refer to the
For more details on the Transitional Guidelines that can
be found under Resources of
transitional period, please refer
the Enterprise Singapore’s
to the Transitional Guidelines
website at this link. The table
that can be found under
below shows which Parties are
Resources of the Enterprise
currently implementing the
Singapore’s website at this First Protocol and which Parties
Link. With effect from 21 Apr have implemented the Second
2025, the respective AANZFTA Protocol. For Parties that
implementing the following after the initial implementation
of 21 Apr 2025, the date of their
ratification is indicated in
brackets.
6 Cumulation Originating Cumulation 1 Oct 2026
The AANZFTA Parties are The AANZFTA Parties are
treated as a single production treated as a single production
area. Goods and materials area. Goods and materials
originating from a Party, when originating from a Party, when
used in the production of used in the production of
another good or material, can another good or material, can
be considered as originating in be considered as originating in
the Party where the processing the Party where the processing
of the finished good took place. of the finished good took place.
An AANZFTA Proof of Origin is An AANZFTA Proof of Origin is
required to demonstrate that required to demonstrate that
the good or material is the good or material is
originating. originating.
7-12 Furthermore, any production Full Cumulation 1 Oct 2026
processes or value addition
performed on non-originating Full cumulation, which will be
materials in any Participating implemented from 1 Oct 2026
Party will contribute to the for Participating Parties
originating status of the final 6 including Singapore, goes a
product. This means that when step further than originating
non-originating materials cumulation. Even if the
undergo processing in any materials used are non-
Participating Party before being originating, any production
used in another Participating processes or value addition
Party's production, all such performed on these non-
processing will be counted originating materials in any
towards meeting the origin Participating Party will
criteria of the final product. For contribute to the originating
more details, please refer to the status of the final product. This
Cumulation Guidebook that can means that when non-
6 Participating Parties are Australia, Brunei Darussalam, Lao PDR, Malaysia, New Zealand, Singapore, Viet Nam &
Myanmar
be found at Enterprise originating materials undergo
Singapore’s website at this link. processing in any Participating
Party before being used in
another Participating Party's
production, the value of all such
processing or value addition will
be counted towards meeting
the origin criteria of the final
product. For more details,
please refer to the Cumulation
Guidebook that can be found at
Enterprise Singapore’s website
at this link.
Declaration of Regional Value
(DRV)
To rely on full cumulation, you
are required to obtain a
Declaration of Regional Value
(DRV) from your supplier. A DRV
is a supporting document that
records the Regional Value
Content of a non-originating
material or good for the
purpose of full cumulation. A
DRV allows the qualifying
regional value already
contributed in a Participating
Party to be taken into account
by a manufacturer or producer
in another Participating Party,
to be counted towards meeting
the origin criteria of the final
product. Without a DRV, the
processing or value addition
performed upstream cannot be
taken into account.
It is important to note that a
DRV is not a Proof of Origin. It
does not confirm that the goods
are originating and thus cannot
be used on its own to claim
preferential tariff treatment. It
is instead used as a supporting
documentation when applying
for a Certificate of Origin or
preparing for a Declaration of
Origin under the full cumulation
provision.
A DRV may be prepared by
either the manufacturer,
producer or exporter of the
goods, or by a representative
acting on their behalf. The
person or entity preparing the
DRV is responsible for
substantiating the regional
value declared in the DRV.
A separate DRV must be
prepared for each good. It can
be presented in any format,
including as a standalone
document or as part of a
commercial document,
provided that it contains all the
minimum data required under
Annex A.
For applicants who rely on full
cumulation to qualify your
goods and applying for Form
AANZ must submit the relevant
DRVs provided by your
supplier(s) and other relevant
supporting documents in your
Manufacturing Cost Statement
(MCS) application with
Singapore Customs. Singapore
Customs officers would then
review and verify the
documents and information
provided before issuing the
Verification of Cost Statement
to be used for the purpose of
applying for Form AANZ. On the
other hand, for applicants who
are Approved Exporters under
AANZFTA, the DRVs provided by
your suppliers would have to be
kept for a period of at least 3
years from the date which the
Proof of Origin was issued. In
the event of any verification
checks, you are required to
furnish the DRVs as part of the
supporting documents to the
verifying party.
13 Singapore exporters may claim Singapore exporters may claim 1 Oct 2026
preferential tariff treatment preferential tariff treatment
under the Second Protocol of with the importing country by
the AANZFTA agreement by using any one of the following
using one of the following Proof Proof of Origin:
of Origin:
Proof of Origin Effectiv
Proof of Origin Effectiv e Date
e Date
Form AANZ or 21 Apr
Form AANZ or 21 Apr Back-to-Back Form 2025
Back-to-Back Form 2025 AANZ issued by
AANZ issued by Singapore Customs
Singapore Customs (accepted under
both First and
Declaration of 21 Apr Declaration of 21 Apr
Origin or Back-to- 2025 Origin or Back-to- 2025
Back Declaration Back Declaration
of Origin issued by of Origin issued by
Approved Approved
Exporter Exportersauthoris
authorised by ed by Singapore
Singapore Customs
Customs (accepted only
Declaration of Singapor under the Second
impleme
Back Declaration Declaration of Singapor
nt this at
of Origin issued by Origin or Back-to- e will
a later
impleme
an exporter or Back Declaration
stage
nt this at
producer of Origin issued by
a later
an exporter or
stage
producer
(accepted only
under the Second
18 ce your company has been Once your company has been 1 Oct 2026
authorised as an Approved authorised as an Approved
Exporter under AANZFTA, your Exporter under AANZFTA, your
company can proceed to issue company can proceed to issue
Declarations of Origin on the Declarations of Origin on the
invoice or other shipping invoice or other shipping
documents. documents. Please note that
Please note that the Minimum the Minimum Data
Data Requirements prescribed Requirements prescribed in
in Annex 3A.2 of the AANZFTA Annex 3A.2 of the AANZFTA
(Annex A) should be included in (Annex B) should be included in
the Declaration of Origin. the Declaration of Origin.
21 ample copy of both the First A sample copy of both the First 1 Oct 2026
Protocol and Second Protocol Protocol and Second Protocol
Form AANZ CO is attached in Form AANZ