052026 IMPLEMENTATION OF ASEAN AEO MUTUAL RECOGNITION ARRANGEMENT

Singapore Customs

55 Newton Road #06-01

Revenue House

Singapore 307987

Tel: (65) 6355 2000

E-mail: customs_schemes@customs.gov.sg

www.customs.gov.sg

Circular No: 05/2026 13 Feb 2026

(updated 23 Jun 2026)

Traders and Declaring Agents

Dear Sir/Madam

IMPLEMENTATION OF THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) AUTHORISED

ECONOMIC OPERATOR (AEO) MUTUAL RECOGNITION ARRANGEMENT (MRA)

We are pleased to inform you that with effect from 30 Jun 2026, Viet Nam will be

participating in the ASEAN AEO Mutual Recognition Arrangement (AAMRA). The remaining ASEAN

Member State (AMS) – Timor Leste – is working towards implementing the AAMRA, with

implementation dates to be announced.

2 For reference, the AAMRA became operational progressively across ASEAN as follows:

a) 1 August 2024 - Brunei Darussalam, Malaysia and Singapore

b) 19 August 2024 – Thailand

c) 1 October 2024 – Indonesia

d) 28 February 2025 – Philippines

e) 20 February 2026 – Cambodia, Lao PDR and Myanmar

f) 30 June 2026 – Viet Nam

3 Under this MRA, companies certified under Singapore Customs' Secure Trade Partnership-

Plus (STP-Plus) programme can benefit from facilitated clearance for their goods exported to

Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Thailand

and Viet Nam. Likewise, companies accredited under these AMS' AEO programmes will enjoy

similar facilitated clearance on their goods exported to Singapore.

STP-Plus Companies Exporting to or Importing from the Nine AMS

4 For STP-Plus companies who are exporting to or importing from Brunei Darussalam,

Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Thailand and Viet Nam, please

provide your STP code to your business partner(s) in these countries to be declared in the export

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or import declaration submitted to respective countries' Customs administration. Your business

partner(s) in these countries need not be AEO accredited.

Singapore Companies Exporting to or Importing from ASEAN AEO Companies

5 For Singapore companies who are exporting to or importing from ASEAN AEO companies in

Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Thailand

and Viet Nam, please obtain your business partner's AEO code and declare it in your TradeNet

export or import permit declaration in the following manner:

Declaration Field Information to be declared

Customs Procedure Code (CPC) AEO

Processing Code 1 (PC1) Either BN, ID, KH, LA, MM, MY,

PH, TH, or VN

Processing Code 2 (PC2) Refer to Annex A for the PC2

format of each AMS

6 STP-Plus companies exporting to or importing from ASEAN AEO companies may declare

both their STP code and their business partner’s AEO code in their TradeNet permit declarations.

Domestic Facilitated Clearance for STP-Plus and STP Importers and Exporters

7 To enjoy a higher level of facilitated clearance in Singapore, STP-Plus and STP importers and

exporters are reminded to declare their STP code in the TradeNet import and export declarations

as illustrated below.

The STP Code comes in the following format:

AEOSGXXXXXXXXXXXX

CPC PC1 PC2

Declaration Field Information to be declared

Customs Procedure Code (CPC) AEO

Processing Code 1 (PC1) SG

Processing Code 2 (PC2) XXXXXXXXXXXX

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Clarifications

8 If you require further clarifications, please email your enquiries to us at

customs_schemes@customs.gov.sg.

Yours faithfully

Lim Guan Cheong

Head Schemes & Licence Management

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_schemes@customs.gov.sg

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ANNEX A

Please note the specific Processing Code 1 (PC1) and Processing Code 2 (PC2) of each AMS below:

AMS AMS AEO Code Format AMS AEO Code Format in TradeNet

Brunei SLMSBN-XXXXXX-XXX SLMSBNXXXXXXXXX

Darussalam

(BN)

PC1 PC2

PC2 for Brunei is exclusive of the hyphens (-).

Cambodia AEOKHXXXXXXX AEOKHXXXXXXX

(KH)

PC1 PC2

Indonesia AEOIDXXXXXXXXX AEOIDXXXXXXXXX

(ID)

PC1 PC2

Lao PDR LAAEOXXXXXXXXXXXXXXXXXXX LAAEOXXXXXXXXXXXXXXXXXXX

(LA)

PC1 PC2

Malaysia MYXXXXXXXXXXXX MYXXXXXXXXXXXX

(MY)

P C1 PC2

Myanmar MMAEOXXXXXXXX MMAEOXXXXXXXX

(MM)

PC1 PC2

Philippines XXXX-AEO-L2- XXX XXXXAEOL2XXX

(PH)

PC2

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AMS AMS AEO Code Format AMS AEO Code Format in TradeNet

PC1 for the Philippines is PH

PC2 for the Philippines is exclusive of the

hyphens (-).

Thailand THXXXXXXXX THXXXXXXXX

(TH)

PC1 PC2

Viet Nam AEOVNXXXXXXXXXX (15 Characters) AEOVNXXXXXXXXXX

(VN)

OR PC1 PC2

AEOVNXXXXXXXXXXXXX

AEOVNXXXXXXXXXXXXX

(18 Characters)

PC1 PC2

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Singapore Customs

55 Newton Road #06-01

Revenue House

Singapore 307987

Tel: (65) 6355 2000

E-mail: customs_schemes@customs.gov.sg

www.customs.gov.sg

UPDATE OF CIRCULAR BY SINGAPORE CUSTOMS

Circular No. 05/2026: IMPLEMENTATION OF THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN) AUTHORISED ECONOMIC OPERATOR

(AEO) MUTUAL RECOGNITION ARRANGEMENT (MRA) (dated 13 Feb 2026)

Paragraph Current Details Updated Details Date of

Update

Update to add:

1) The implementation of AAMRA by Viet Nam on 30 Jun 2026; and

2) The ‘Processing Codes’ to be declared in TradeNet import/export permit declarations for Viet Nam.

1 We are pleased to inform you that with effect from 20 February We are pleased to inform you that with effect from 30 Jun 2026, 23 Jun

2026, Cambodia, Lao PDR and Myanmar will be participating in Viet Nam will be participating in the ASEAN AEO Mutual 2026

the ASEAN AEO Mutual Recognition Arrangement (AAMRA). The Recognition Arrangement (AAMRA). The remaining ASEAN

remaining two ASEAN Member States (AMS) – Timor Leste and Member State (AMS) – Timor Leste – is working towards

Viet Nam - are working towards implementing the AAMRA, with implementing the AAMRA, with implementation dates to be

implementation dates to be announced. announced.

2 2 For reference, the AAMRA became operational 2 For reference, the AAMRA became operational 23 Jun

progressively across ASEAN as follows: progressively across ASEAN as follows: 2026

a) 1 August 2024 - Brunei Darussalam, Malaysia and a) 1 August 2024 - Brunei Darussalam, Malaysia and

Singapore Singapore

b) 19 August 2024 – Thailand b) 19 August 2024 – Thailand

c) 1 October 2024 – Indonesia c) 1 October 2024 – Indonesia

d) 28 February 2025 – Philippines d) 28 February 2025 – Philippines

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e) 20 February 2026 – Cambodia, Lao PDR and e) 20 February 2026 – Cambodia, Lao PDR and

Myanmar Myanmar

f) 30 Jun 2026 – Viet Nam

3 3 Under this MRA, companies certified under Singapore 3 Under this MRA, companies certified under Singapore 23 Jun

Customs' Secure Trade Partnership-Plus (STP-Plus) programme Customs' Secure Trade Partnership-Plus (STP-Plus) programme 2026

can benefit from facilitated clearance for their goods exported to can benefit from facilitated clearance for their goods exported to

Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia,

Myanmar, the Philippines, and Thailand. Likewise, companies Myanmar, the Philippines, Thailand and Viet Nam. Likewise,

accredited under these AMS' AEO programmes will enjoy similar companies accredited under these AMS' AEO programmes will

facilitated clearance on their goods exported to Singapore. enjoy similar facilitated clearance on their goods exported to

Singapore.

4 STP-Plus Companies Exporting to or Importing from the Eight STP-Plus Companies Exporting to or Importing from the 23 Jun

AMS Nine AMS 2026

4 For STP-Plus companies who are exporting to or 4 For STP-Plus companies who are exporting to or

importing from Brunei Darussalam, Cambodia, Indonesia, Lao importing from Brunei Darussalam, Cambodia, Indonesia, Lao

PDR, Malaysia, Myanmar, the Philippines, and Thailand, please PDR, Malaysia, Myanmar, the Philippines, Thailand and Viet

provide your STP code to your business partner(s) in these Nam, please provide your STP code to your business partner(s)

countries to be declared in the export or import declaration in these countries to be declared in the export or import

submitted to respective countries' Customs administration. Your declaration submitted to respective countries' Customs

business partner(s) in these countries need not be AEO administration. Your business partner(s) in these countries need

accredited. not be AEO accredited.

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5 Singapore Companies Exporting to or Importing from ASEAN Singapore Companies Exporting to or Importing from 23 Jun

AEO Companies ASEAN AEO Companies 2026

5 For Singapore companies who are exporting to or 5 For Singapore companies who are exporting to or

importing from ASEAN AEO companies in Brunei Darussalam, importing from ASEAN AEO companies in Brunei Darussalam,

Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the

Philippines, and Thailand, please obtain your business partner's Philippines, Thailand and Viet Nam, please obtain your business

AEO code and declare it in your TradeNet export or import permit partner's AEO code and declare it in your TradeNet export or

declaration in the following manner: import permit declaration in the following manner:

Declaration Field Information to be Declaration Field Information to be

declared declared

Customs Procedure Code AEO Customs Procedure Code AEO

(CPC) (CPC)

Processing Code 1 (PC1) Either BN, ID, KH, LA, MM, Processing Code 1 (PC1) Either BN, ID, KH, LA, MM,

MY, PH, or TH MY, PH, TH, or VN

Processing Code 2 (PC2) Refer to Annex A for the Processing Code 2 (PC2) Refer to Annex A for the

PC2 format of each AMS PC2 format of each AMS

6 N/A 23 Jun

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