On 13 February 2026, Singapore Customs issued Circular No: 05/2026 (“Circular“) announcing the participation of Cambodia, Lao PDR and Myanmar in the Association of Southeast Asian Nations (“ASEAN“) Authorised Economic Operator (“AEO“) Mutual Recognition Arrangement (“AAMRA“) with effect from 20 February 2026.
Under the AAMRA, companies certified under Singapore Customs’ Secure Trade Partnership Plus (“STP-Plus“) programme benefit from facilitated customs clearance when exporting goods to participating ASEAN Member States (“AMS“), which currently comprise Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, and Thailand (“participating AMS“).
The AAMRA has been progressively rolled out in the following AMS:
- Brunei Darussalam, Malaysia and Singapore – 1 August 2024
- Thailand – 19 August 2024
- Indonesia – 1 October 2024
- Philippines – 28 February 2025
- Cambodia, Lao PDR and Myanmar – 20 February 2026
The remaining two AMS, Timor Leste and Vietnam, are still working towards implementing the AAMRA, with dates to be announced.
STP-Plus Companies Trading with Participating AMS
STP-Plus companies exporting to or importing from the participating AMS must provide their STP codes to their business partners in those countries for declaration in the relevant customs declaration at the respective countries’ Custom administrations. Business partners in those countries need not be AEO-accredited.
Singapore Companies Trading with ASEAN AEO Companies
Singapore companies trading with ASEAN AEO companies in the participating AMS must obtain their business partners’ AEO codes and declare them in their TradeNet[1] export or import permit declarations in a prescribed manner in order to enjoy customs clearance facilitation. STP-Plus companies exporting to or importing from ASEAN AEO companies may declare both their STP codes and their business partner’s AEO codes in their TradeNet permit declarations.
Domestic Facilitated Customs Clearance for STP-Plus and STP Importers and Exporters
STP-Plus and STP companies seeking enhanced facilitated customs clearance must declare their STP codes in TradeNet import and export declarations.
The Circular sets out further details on the formatting of STP codes.
Click on the following link for more information:
- Circular No: 05/2026: “Implementation of Southeast Asian Nations (ASEAN) Authorised Economic Operator (AEO) Mutual Recognition Arrangement (MRA)” (available on the Singapore Customs website at www.customs.gov.sg)
__________________________________
[1] TradeNet is Singapore’s national platform for trade declarations. Through this single online system, businesses are able to submit and manage all regulatory requirements for imports, exports, and transhipments. (Source: TradeNet website)
Disclaimer
Rajah & Tann Asia is a network of member firms with local legal practices in Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Vietnam. Our Asian network also includes our regional office in China as well as regional desks focused on Brunei, Japan and South Asia. Member firms are independently constituted and regulated in accordance with relevant local requirements.
The contents of this publication are owned by Rajah & Tann Asia together with each of its member firms and are subject to all relevant protection (including but not limited to copyright protection) under the laws of each of the countries where the member firm operates and, through international treaties, other countries. No part of this publication may be reproduced, licensed, sold, published, transmitted, modified, adapted, publicly displayed, broadcast (including storage in any medium by electronic means whether or not transiently for any purpose save as permitted herein) without the prior written permission of Rajah & Tann Asia or its respective member firms.
Please note also that whilst the information in this publication is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as legal advice or a substitute for specific professional advice for any particular course of action as such information may not suit your specific business and operational requirements. You should seek legal advice for your specific situation. In addition, the information in this publication does not create any relationship, whether legally binding or otherwise. Rajah & Tann Asia and its member firms do not accept, and fully disclaim, responsibility for any loss or damage which may result from accessing or relying on the information in this publication.
