The AANZFTA Second Protocol will enter into force for Cambodia on 20 February 2026.
The ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) Second Protocol is the amendment of the AANZFTA First Protocol by member countries. It means there are changes to the Rules of Origin requirements for exporters. Here’s what you need to know and what you need to do.
What you need to know
The Second Protocol has already entered into force for the below AANZFTA Parties:
- Brunei (21 April 2025)
- Lao PDR (21 April 2025)
- Malaysia and Singapore (21 April 2025)
- Australia and New Zealand (21 April 2025)
- Vietnam (22 August 2025)
- Thailand (1 October 2025)
- Myanmar (12 October 2025)
The protocol will now enter into force for Cambodia on 20 February 2026.
The remaining countries are still under AANZFTA First Protocol:
- Indonesia
- The Philippines
A new AANZFTA Certificate of Origin template is applicable for Second Protocol countries to reflect changes to the Rules of Origin requirements.
What happens to those countries that are not entering the Second Protocol into force?
The rest of the AANZFTA parties will still operate under the First Protocol until they ratify the Second Protocol.
There will be a transitional period starting from the date the Second Protocol first entered into force until the date when the Second Protocol enters into force for all AANZFTA parties.
How will Certificates of Origin (COO) be issued if there are Parties in two protocols during the transition period?
During this period there will be Parties in the First Protocol and Parties in the Second Protocol. Depending on which Protocol a Party is in will determine which COO form and Product Specific Rules (PSRs) will need to be used.
You will only be able to use Second Protocol rules of origin (including COO template and PSRs) if you are sending goods from a Second Protocol Party to a Second Protocol Party.
In all other scenarios, you must apply First Protocol Rules as there will be a First Protocol party involved.
What happens during the transitional period?
During the transitional period, the Rules of Origin applicable will depend on who the importing and exporting Parties are. Official advice to come in due course, once received from Department of Foreign Affairs and Trade.
What do you need to do?
- Familiarise yourself with the below provisions of AANZFTA Second Protocol if you intend to export Australian goods to Brunei, Lao PDR, Malaysia, Singapore, New Zealand, Vietnam, Thailand, Myanmar, or Cambodia (from 20 February 2026).
- Complete AANZFTA COO Second Protocol template
- Submit the completed template to Business Chamber Queensland at [email protected] for manual issuance. Electronic issuance of AANZFTA COO Second Protocol is now available via essCert and CertConnect.
Our team is here to support you
Contact Business Chamber Queensland’s International Trade Team for assistance on 1300 731 988 or email [email protected].
