022025 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 7 Jul 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 will take effect on 21 Apr 2025 for Parties that have
completed their ratification processes, including Singapore. From 21 Apr 2025, AANZFTA will
operate 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 link2. With effect from 21 Apr 2025, the
respective AANZFTA countries would be implementing the following protocols:
1 Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Singapore, Thailand and Viet Nam
2 Only available from 21 Apr 2025
Page 1 of 17
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 their
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 link3.
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.
3 Only available from 21 Apr 2025
Page 2 of 17
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 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 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.
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.
- Furthermore, any production processes or value addition performed on 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, all such processing 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 link4.
4 Only available from 21 Apr 2025
Page 3 of 17
Documentation Procedures
- Singapore exporters may claim preferential tariff treatment under the Second Protocol of
the AANZFTA agreement by using 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
Declaration of Origin or Back-to-Back Declaration of Origin
issued by Approved Exporters 5 authorised by Singapore 21 Apr 2025
Customs
Declaration of Origin or Back-to-Back Declaration of Origin Singapore will implement this at
issued by an exporter or producer a later stage6
5 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 12 for the application procedures to be
an Approved Exporter.
6 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.
Page 4 of 17
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.
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 FormSG7
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 A) should be included in the Declaration of Origin.
7 With effect from 21 Apr 2025
Page 5 of 17
- 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.
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 B for your reference. The Form AANZ CO comprises one original and two copies.
- Upon approval, Singapore Customs will retain one of the copy 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.
Page 6 of 17
- 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 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; and
c) Full Cumulation will only be implemented from 18 Oct 2025.
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.
Page 7 of 17
Clarification
- Information on the Claiming of Preferential Tariff Benefits for goods exported from
Singapore under the 1st 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 C for more details or you may 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
(This is a computer-generated circular. No signature is required.)
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.
Page 8 of 17
Annex A
Minimum Data Requirements
Page 9 of 17
Annex B
Page 10 of 17
Page 11 of 17
Page 12 of 17
Page 13 of 17
Page 14 of 17
Annex C
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 April 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.
Page 15 of 17
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 Brunei Brunei
Myanmar Darussalam Philippines Darussalam
Philippines Lao PDR Lao PDR
Malaysia Malaysia
New Zealand New Zealand
Singapore Singapore
Page 16 of 17
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)
Page 17 of 17
| Parties implementing the First Protocol | Parties implementing the Second Protocol | ||||
|---|---|---|---|---|---|
| • Indonesia • Philippines | • Australia • Brunei Darussalam • Lao PDR • Malaysia • New Zealand • S… | ||||
| Rules of Origin under the AANZFTA | |||||
| Goods Wholly Produced or Obtained | Goods Wholly Obtained and Produced In a Party as specified in Article … | ||||
| Goods Not Wholly Produced or Obtained | Goods shall qualify as an originating good of a Party if it satisfies … | ||||
| Proof of Origin | Effective Date | ||||
| Form AANZ or Back-to-Back Form AANZ issued by Singapore Customs | 21 Apr 2025 | ||||
| Declaration of Origin or Back-to-Back Declaration of Origin issued by … | 21 Apr 2025 | ||||
| Declaration of Origin or Back-to-Back Declaration of Origin issued by … | Singapore will implement this at a later stage6 | ||||
| Summary of Procedures for Proof of Origin Applications | |||||
| Approved Exporters - Declaration of Origin | Exporters – Certificate of Origin | ||||
| i. Register with Singapore Customs as a Manufacturer ii. Apply to be a… | i. Register with Singapore Customs as a Manufacturer ii. Submit Manufa… | ||||
| Circular No. 02/2025: CLAIMING OF PREFERENTIAL TARIFF BENEFITS FOR GOO… | |||||
| Paragraph | Current Details | Updated Details | Date of Update | ||
| 2 | With effect from 21 Apr 2025, the respective AANZFTA countries would b… | With effect from 21 Apr 2025, the respective AANZFTA countries would b… | 10 Dec 2025 | ||
| 2 | With effect from 21 Apr 2025, the respective AANZFTA countries would b… | With effect from 21 Apr 2025, the respective AANZFTA countries would b… | 7 Jul 2026 | ||
| Page 16 of 17 | |||||
| Parties implementi ng the First Protocol | Parties implementi ng the Second Protocol | ||||
| Cambodia Indonesia Myanmar Philippines Thailand Viet Nam | Australia Brunei Darussalam Lao PDR Malaysia New Zealand Singapore | ||||
| Parties implementi ng the First Protocol | Parties implementi ng the Second Protocol | ||||
| Cambodia Indonesia Myanmar Philippines | Australia Brunei Darussalam Lao PDR Malaysia New Zealand Singapore Tha… | ||||
| Parties implementi ng the First Protocol | Parties implementi ng the Second Protocol | ||||
| Cambodia Indonesia Myanmar Philippines | Australia Brunei Darussalam Lao PDR Malaysia New Zealand Singapore | ||||
| Parties implementi ng the First Protocol | Parties implementi ng the Second Protocol | ||||
| Indonesia Philippines | Australia Brunei Darussalam Lao PDR Malaysia New Zealand Singapore |