ASEAN-Australia-New Zealand Free Trade Agreement AANZFTA

Last updated: 20 Mar 2026

Countries party to AANZFTA First Protocol:

  • Indonesia
  • Myanmar
  • Philippines

Countries party to AANZFTA Second Protocol:

On 21 April 2025, the Upgrade to the AANZFTA entered into force for:

  • Australia
  • Brunei Darussalam
  • Lao PDR
  • Malaysia
  • New Zealand
  • Singapore
  • Thailand
  • Vietnam
  • Cambodia

 

What is different?

There are minor changes to some box headings and the Overleaf Notes, with new references to the Annex on Operational Certification Procedures.

Procedural Changes:

When exporting to a Party to the Second Protocol, the following procedural changes have been agreed upon for the Certificate of Origin:

  • Issued Retroactively: Certificates of Origin are to be endorsed as "Issued Retroactively" if the Chamber certification date is after the ETD.
    • This is change from endorsing the document as "Issued Retroactively" after 3 working days under the First Protocol.
  • Subject of Third Country Invoice: When the company issuing the sales invoice is located outside both the exporting and importing country, exporters are to:
    • Tick "Subject of third country invoice in Box 13 and provide:
      • Name of company issuing the sales invoice in Box 7
      • Number and date of the invoice (issued by the 3rd party) in Box 10.

When the sales invoice is issued by a company located within either the exporting or importing country, this field is to be left blank.

RESOURCES:

AANZFTA First Protocol Texts:

Full text of AANZFTA

Chapter 3 for “Rules of Origin”. This section explains how goods qualify as being of New Zealand Origin.

Annex 2 First Protocol Product Specific Rules Listing of the First Protocol Product Specific Rules (PSR) of Origin for goods under the AANZ FTA.

 

AANZFTA Second Protocol Texts:

Full text of AANZFTA

Chapter 3 for “Rules of Origin”. This section explains how goods qualify as being of New Zealand Origin (pages 48-82)

Annex 2 First Protocol Product Specific Rules Listing of the First Protocol Product Specific Rules (PSR) of Origin for goods under the AANZ FTA.

FOB Value:

For exports with Origin Code “RVC”,  the exporter is required to declare the FOB value, either in Box 9 of the AANZFTA Certificate of Origin or by providing a separate “Exporter Declaration”.

In the event that the FOB value is not disclosed on the Certificate of Origin for goods with Origin Code "RVC":

  • the FOB Value field may be left blank or have a nil value (0.00).  
  • the separate FOB Value Declaration will be required to be presented to the importing customs authorities together with the certified AANZFTA certificate of origin.
  • The FOB Value Declaration does not need to be certified by the Chamber of Commerce.  Template may be downloaded from the link below.  Complete and provide direct to the importer.  

 

AANZFTA First Protocol:

The First Protocol to AANZFTA entered into force for 11 of the 12 AANZFTA Parties on or before January 2016, with the exception of Indonesia.  Indonesia implemented First Protocol on 1 March 2019 (Reference: Indonesian Regulation PMK 11/PMK.04/2019).

  • AANZFTA Certificates of Origin were issued in original format for exports to Indonesia until 28 February 2019.
  • First Protocol AANZFTA Certificates of Origin are issued for exports to Indonesia from 1 March 2019 and have been issued for all other AANZFTA parties from 1 April 2016. 

What is different?

  1. FOB Value only appears on the Certificate of Origin when the Origin code includes RVC
  2. New origin codes apply for manufactured goods
  3. The attachment pages are called “Continuation Sheet”

The First Protocol to amend AANZFTA:

  • removed the requirement for the free on board (FOB) value to be supplied by the exporter, except where origin is being claimed using a value-added Regional Value Content (RVC) rule
  • simplifies the presentation of the Rules of Origin (RoO) into a comprehensive listing in (HS 2012) 
  • introduced a modified CO form

Exports with 3rd Party Invoicing:

New Zealand Customs have advised that the AANZFTA parties are agreed (1) on the information required on AANZFTA Certificates of Origin for business operating scenarios when the business entity (2) issuing the invoice, to be presented by the importer to claim preference under AANZFTA, is in a different country to the exporter (3).

Applicants of AANZFTA Certficates of Origin in New Zealand for 3rd Party scenarios should:

  • Tick "Subject to Third Party Invoice" in Box 13 and provide: 
  • Name of 3rd Party (issuer of the invoice) in Box 7
  • Number and date of the invoice (issued by the named 3rd Party) in Box 10. (4)

 (1)  Sub-Committee on Rules of Origin under AANZFTA at its meeting held from 29 April - 2 May 2019.

(2)  When the business entity issuing the invoice is a branch of the same company as the exporter, but located in a different country, this is deemed a 3rd party transaction and above procedure is to be followed with the 'branch' to be named as the 'third party'

(3)  When the business entity issuing the invoice and the exporter are both domiciled in New Zealand, ticking "Subject to Third Party Invoice" in Box 13 is not mandatory.

(4)  When the Invoice number and date issued by the named 3rd Party is not available to the exporter, then the exporter should provide their own invoice number and date.

 8 August 2019

Note:   Only the name of the Third Party is required on an AANZFTA Certificate of Origin (Reference Overleaf Notes 9). Neither country nor address of the Third Party is required.  From time to time importers issue requests in error based on the requirements of the ASEAN Trade in Goods Agreement (ATIGA) Form D, which does require the country of the Third Party.