032025 Claiming Pref Tariff Benefits for Goods Imported 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: 03/2025 14 Apr 2025
(Updated 7 Jul 2026)
Manufacturers, Traders and Declaring Agents
Dear Sir/Madam
CLAIMING OF PREFERENTIAL TARIFF BENEFITS FOR GOODS IMPORTED INTO SINGAPORE 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 Available only from 21 Apr 2025
Page 1 of 12
Parties implementing the First Parties implementing the
• 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)
Preferential Tariff Rates for Imports
- Singapore imposes customs duties on 8 lines of alcoholic beverages, namely stout or porter,
other beer made from malt including ale, medicated samsu and other samsu (under the HS codes
2203.00.11, 2203.00.19, 2203.00.91, 2203.00.99, 2208.90.10, 2208.90.20, 2208.90.30 and
2208.90.40).
- Under both the First Protocol and the Second Protocol of the AANZFTA, the customs duty
for the importation of AANZFTA originating goods listed in para 3 will be zero-rated for all of the
AANZFTA Parties. Excise duty on these AANZFTA originating goods, including medicated samsu and
other samsu will still be applicable at their respective rates.
Procedures for Claiming Preferential Tariff Treatment
- Under the Second Protocol of the AANZFTA, an importer may claim preferential tariff
treatment using a Proof of Origin issued under any one of the following categories:
Proof of Origin Effective Date
Form AANZ or Back-to-Back Form AANZ by Singapore Customs 21 Apr 2025
for all parties
Declaration of Origin or Back-to-Back Declaration of Origin
issued by Approved Exporters 3 authorised by Singapore 21 Apr 2025
Declaration of Origin or Back-to-Back Declaration of Origin Singapore will implement this at
issued by an exporter or producer a later stage4
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.
4 Singapore Customs only accepts Form AANZ and Declaration of Origin made out by Authorised Exporters wef 21 Apr
25, and Declaration of Origin made out by an exporter or producer at a later date.
Page 2 of 12
- Please note that the Minimum Data Requirements prescribed in Annex 3A.2 of the
AANZFTA legal text (Annex A) should be included in the Declaration of Origin. The Declaration of
Origin may be made on the invoice or any other shipping documents.
- The full text of the First Protocol and the Second Protocol of the AANZFTA Chapter 3 Rules
of Origin can be found at Enterprise Singapore’s website at this link.
Page 3 of 12
Documentation Procedures
(Refer to Annex B for an illustration of the various scenario)
Where the Proof of Origin is available at time of importation or when goods are bonded in a
licensed warehouse
- An importer who wishes to claim preferential tariff treatment for his goods is required to
specify his intention to do so in the TradeNet declaration for his In-Payment Permit by leaving the
“Customs Duty Rate” field blank and indicating “PRF” in the “Preferential Indicator” field. The
importer is required to declare the excise duty rate of the goods accordingly in the declaration.
- In the case where a Proof of Origin is available at the time of importation, the importer is
to submit the Proof of Origin, duly declared In-Payment Permit, commercial invoice, bill of lading
(B/L) to Singapore Customs within one week of the release of the goods from the Customs
checkpoint for our verification. If the Proof of Origin is not submitted to us within the stipulated
period, we will proceed with duty recovery.
- For goods bonded in a Licensed Warehouse (LW), the importer is required to furnish the
Proof of Origin, In-non-Payment Permit, commercial invoice and other relevant documents to
Singapore Customs within the validity (1 year) of the Proof of Origin and before the release of the
goods from the LW for our verification. Only when the preferential tariff treatment is granted by
us, can the importer declare an In-Payment Permit at preferential tariff rate (i.e., with the “Customs
Duty Rate” field left blank and “PRF” indicated in the “Preferential Indicator” field) for the
subsequent release of the goods.
Where the Proof of Origin is not available at time of importation
- If the importer intends to make a claim for preferential tariff treatment subsequently when
he/she obtains the Proof of Origin, he/she is required to state his intention to do so in the “Remarks”
column of the TradeNet declaration for his In-Payment Permit and make full payment of the
customs duty for the goods. In the declaration, the importer is to declare the customs duty in the
“Customs Duty Rate” field accordingly and leave the “Preferential Indicator” field blank. The
importer may thereafter apply for refund of the duties paid with the necessary supporting
documents, which include a valid Proof of Origin, within one year from the date of importation.
Page 4 of 12
Waiver of Proof of Origin
- Under Rule 16 of the Second Protocol AANZFTA Operational Certification Procedures, for
an importation of originating goods where the value of the importation does not exceed US$200
and the importation does not form part of a series of importations, a AANZFTA Proof of Origin will
not be required. The importer is to leave the “Customs Duty Rate” field blank and indicate “PRF”
in the “Preferential Tariff Indicator” field in his In-Payment Permit. He is still required to declare
the excise duty rate of the goods accordingly.
Mode of Submission of Documents to Claim Preferential Tariff Treatment
- Traders are to submit the Proof of Origin and other relevant required supporting documents
electronically by scanning and converting to common image formats such as PDF, DOC and email
the documents to customs_pref_doc@customs.gov.sg.
Rules of Origin for Exports to AANZFTA Parties and other Details
- Information on the Rules of Origin for exports to the AANZFTA Parties under the Second
Protocol of the AANZFTA can be found in a separate circular (No.02/2025). Both circulars can be
downloaded at https://www.customs.gov.sg/ > News and Media > Circulars.
- Information on the Rules of Origin and Operational Certification Procedures for exports to
AANZFTA Parties under the First Protocol of the AANZFTA 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.
Retention of Documents
- Customs may conduct post clearance audits on importers who had claimed preferential
tariff benefits on the AANZFTA originating goods. Importers are to keep the Proof of Origin, bill of
lading, invoices and other documents relating to the purchase and importation of the goods, for
not less than 5 years.
Clarification
- A list of Frequently Asked Questions (FAQ) is attached in Annex C. If you require further
clarification on the contents of this circular, you may write in to customs_roo@customs.gov.sg.
Page 5 of 12
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 6 of 12
Annex A
Minimum Data Requirements
Page 7 of 12
Annex B
Illustration of the scenarios for preferential tariff treatment claims
Page 8 of 12
Annex C
FREQUENTLY ASKED QUESTIONS
Q1: Is the product that I am importing from the AANZFTA Parties eligible for preferential tariff
treatment under the Second Protocol of the AANZFTA?
A1: The following items originating under the AANZFTA are eligible for preferential tariff treatment
when imported into Singapore under the Second Protocol of the AANZFTA: stout or porter, other
beer made from malt including ale, medicated samsu and other samsu (under the HS codes
2203.00.11, 2203.00.19, 2203.00.91, 2203.00.99, 2208.90.10, 2208.90.20, 2208.90.30 and
2208.90.40). The Customs duties for all other goods are already zero-rated.
Q2: Does the AANZFTA cover GST rebate?
A2: No. The preferential tariff treatment accorded under the Second Protocol of the AANZFTA only
pertains to customs duties. All other taxes, such as GST and Excise duty, are excluded from the
scope of the Agreement and remain applicable, where relevant.
Q3: What are the product details my supplier should include in its commercial invoice with the
origin declaration to enable the good’s identification by Singapore Customs?
A3: The document on which the origin declaration is inserted should provide a product description
that is generic enough for the good to be identified by Singapore Customs, while also including
product information such as the model, brand and trademark (if any) of the good. Such information
should also tally with that provided in your In-(Non) Payment Permit and supporting documents
submitted.
Q4: I forgot to indicate my intention to claim preferential tariff treatment when submitting my
Import Permit declaration on TradeNet. Subsequently, I manage to obtain the necessary
supporting documents, including a RCEP Proof of Origin, now can I claim preferential tariff
treatment on this shipment of goods imported into Singapore?
A4: You are required to indicate your intention when declaring your Import Permit on TradeNet
before removal of your goods from Customs control (e.g., release from Customs Checkpoint or
move out of the Licensed Warehouse customs control area), failing which you will not be entitled
to claim preferential tariff treatment for your imports.
Q5: What are some of the acceptable common images that I can convert my Proof of Origin to
for electronic submission to claim preferential tariff treatment?
Page 9 of 12
A5: Generally, Singapore Customs can accept common document types such as PDF and DOC. The
scanned document should contain the entire image of the Origin Declaration and be reasonably
legible. Illegible or truncated image of the Origin Declaration will be rejected by Singapore Customs.
Q6: Would I still need to submit hardcopy Proof of Origin to Customs to claim preferential tariff
treatment?
A6: No. If you have submitted a scanned copy of the Proof of Origin to claim preferential tariff
treatment, you do not need to submit the original hardcopy unless it is requested to be produced
during a post verification audit.
Q7. What is the country of origin of the goods that I should indicate in the TradeNet declaration?
A7: You are to declare the country of origin of the goods and not “AANZFTA” in the TradeNet
declaration.
Page 10 of 12
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 Philippines Brunei
Myanmar Darussalam Darussalam
Philippines Lao PDR Lao PDR
Malaysia Malaysia
New Zealand New Zealand
Singapore Singapore
Page 11 of 12
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 12 of 12
| Parties implementing the First Protocol | Parties implementing the Second Protocol | ||||
|---|---|---|---|---|---|
| • Indonesia • Philippines | • Australia • Brunei Darussalam • Lao PDR • Malaysia • New Zealand • S… | ||||
| Proof of Origin | Effective Date | ||||
| Form AANZ or Back-to-Back Form AANZ by Singapore Customs for all parties | 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 stage4 | ||||
| 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 11 of 12 | |||||
| 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 |