diff --git a/security/keymint/aidl/vts/functional/AttestKeyTest.cpp b/security/keymint/aidl/vts/functional/AttestKeyTest.cpp
index e46aeee..cdcaaf3 100644
--- a/security/keymint/aidl/vts/functional/AttestKeyTest.cpp
+++ b/security/keymint/aidl/vts/functional/AttestKeyTest.cpp
@@ -1014,6 +1014,14 @@
                     .Authorization(TAG_ATTESTATION_ID_MEID, "mismatching-meid")
                     .Authorization(TAG_ATTESTATION_ID_MANUFACTURER, "malformed-manufacturer")
                     .Authorization(TAG_ATTESTATION_ID_MODEL, "malicious-model");
+
+    // TODO(b/262255219): Remove this condition when StrongBox supports 2nd IMEI attestation.
+    if (SecLevel() != SecurityLevel::STRONGBOX) {
+        if (isSecondImeiIdAttestationRequired()) {
+            attestation_id_tags.Authorization(TAG_ATTESTATION_ID_SECOND_IMEI,
+                                              "invalid-second-imei");
+        }
+    }
     vector<uint8_t> key_blob;
     vector<KeyCharacteristics> key_characteristics;
 
@@ -1042,6 +1050,178 @@
     CheckedDeleteKey(&attest_key.keyBlob);
 }
 
+TEST_P(AttestKeyTest, SecondIMEIAttestationIDSuccess) {
+    if (is_gsi_image()) {
+        // GSI sets up a standard set of device identifiers that may not match
+        // the device identifiers held by the device.
+        GTEST_SKIP() << "Test not applicable under GSI";
+    }
+
+    // TODO(b/262255219): Remove this condition when StrongBox supports 2nd IMEI attestation.
+    if (SecLevel() == SecurityLevel::STRONGBOX) {
+        GTEST_SKIP() << "Test not applicable for SecurityLevel::STRONGBOX";
+    }
+
+    // Skip the test if there is no second IMEI exists.
+    string second_imei = get_imei(1);
+    if (second_imei.empty() || second_imei.compare("null") == 0) {
+        GTEST_SKIP() << "Test not applicable as there is no second IMEI";
+    }
+
+    if (!isSecondImeiIdAttestationRequired()) {
+        GTEST_SKIP() << "Test not applicable for KeyMint-Version < 3 or first-api-level < 34";
+    }
+
+    // Create attestation key.
+    AttestationKey attest_key;
+    vector<KeyCharacteristics> attest_key_characteristics;
+    vector<Certificate> attest_key_cert_chain;
+    ASSERT_EQ(ErrorCode::OK,
+              GenerateAttestKey(AuthorizationSetBuilder()
+                                        .EcdsaKey(EcCurve::P_256)
+                                        .AttestKey()
+                                        .SetDefaultValidity(),
+                                {} /* attestation signing key */, &attest_key.keyBlob,
+                                &attest_key_characteristics, &attest_key_cert_chain));
+    attest_key.issuerSubjectName = make_name_from_str("Android Keystore Key");
+    EXPECT_EQ(attest_key_cert_chain.size(), 1);
+    EXPECT_TRUE(IsSelfSigned(attest_key_cert_chain));
+
+    // Use attestation key to sign an ECDSA key, but include an attestation ID field.
+    AuthorizationSetBuilder builder = AuthorizationSetBuilder()
+                                              .EcdsaSigningKey(EcCurve::P_256)
+                                              .Authorization(TAG_NO_AUTH_REQUIRED)
+                                              .AttestationChallenge("challenge")
+                                              .AttestationApplicationId("foo")
+                                              .SetDefaultValidity();
+    // b/264979486 - second imei doesn't depend on first imei.
+    // Add second IMEI as attestation id without adding first IMEI as
+    // attestation id.
+    builder.Authorization(TAG_ATTESTATION_ID_SECOND_IMEI, second_imei.data(), second_imei.size());
+
+    vector<uint8_t> attested_key_blob;
+    vector<KeyCharacteristics> attested_key_characteristics;
+    vector<Certificate> attested_key_cert_chain;
+    auto result = GenerateKey(builder, attest_key, &attested_key_blob,
+                              &attested_key_characteristics, &attested_key_cert_chain);
+
+    if (result == ErrorCode::CANNOT_ATTEST_IDS && !isDeviceIdAttestationRequired()) {
+        GTEST_SKIP()
+                << "Test not applicable as device does not support SECOND-IMEI ID attestation.";
+    }
+
+    ASSERT_EQ(result, ErrorCode::OK);
+
+    device_id_attestation_vsr_check(result);
+
+    CheckedDeleteKey(&attested_key_blob);
+
+    AuthorizationSet hw_enforced = HwEnforcedAuthorizations(attested_key_characteristics);
+    AuthorizationSet sw_enforced = SwEnforcedAuthorizations(attested_key_characteristics);
+
+    // The attested key characteristics will not contain APPLICATION_ID_* fields (their
+    // spec definitions all have "Must never appear in KeyCharacteristics"), but the
+    // attestation extension should contain them, so make sure the extra tag is added.
+    vector<uint8_t> imei_blob(second_imei.data(), second_imei.data() + second_imei.size());
+    KeyParameter imei_tag = Authorization(TAG_ATTESTATION_ID_SECOND_IMEI, imei_blob);
+    hw_enforced.push_back(imei_tag);
+
+    EXPECT_TRUE(verify_attestation_record(AidlVersion(), "challenge", "foo", sw_enforced,
+                                          hw_enforced, SecLevel(),
+                                          attested_key_cert_chain[0].encodedCertificate));
+
+    CheckedDeleteKey(&attest_key.keyBlob);
+}
+
+TEST_P(AttestKeyTest, MultipleIMEIAttestationIDSuccess) {
+    if (is_gsi_image()) {
+        // GSI sets up a standard set of device identifiers that may not match
+        // the device identifiers held by the device.
+        GTEST_SKIP() << "Test not applicable under GSI";
+    }
+
+    // TODO(b/262255219): Remove this condition when StrongBox supports 2nd IMEI attestation.
+    if (SecLevel() == SecurityLevel::STRONGBOX) {
+        GTEST_SKIP() << "Test not applicable for SecurityLevel::STRONGBOX";
+    }
+
+    // Skip the test if there is no first IMEI exists.
+    string imei = get_imei(0);
+    if (imei.empty() || imei.compare("null") == 0) {
+        GTEST_SKIP() << "Test not applicable as there is no first IMEI";
+    }
+
+    // Skip the test if there is no second IMEI exists.
+    string second_imei = get_imei(1);
+    if (second_imei.empty() || second_imei.compare("null") == 0) {
+        GTEST_SKIP() << "Test not applicable as there is no second IMEI";
+    }
+
+    if (!isSecondImeiIdAttestationRequired()) {
+        GTEST_SKIP() << "Test not applicable for KeyMint-Version < 3 or first-api-level < 34";
+    }
+
+    // Create attestation key.
+    AttestationKey attest_key;
+    vector<KeyCharacteristics> attest_key_characteristics;
+    vector<Certificate> attest_key_cert_chain;
+    ASSERT_EQ(ErrorCode::OK,
+              GenerateAttestKey(AuthorizationSetBuilder()
+                                        .EcdsaKey(EcCurve::P_256)
+                                        .AttestKey()
+                                        .SetDefaultValidity(),
+                                {} /* attestation signing key */, &attest_key.keyBlob,
+                                &attest_key_characteristics, &attest_key_cert_chain));
+    attest_key.issuerSubjectName = make_name_from_str("Android Keystore Key");
+    EXPECT_EQ(attest_key_cert_chain.size(), 1);
+    EXPECT_TRUE(IsSelfSigned(attest_key_cert_chain));
+
+    // Use attestation key to sign an ECDSA key, but include both IMEI attestation ID fields.
+    AuthorizationSetBuilder builder = AuthorizationSetBuilder()
+                                              .EcdsaSigningKey(EcCurve::P_256)
+                                              .Authorization(TAG_NO_AUTH_REQUIRED)
+                                              .AttestationChallenge("challenge")
+                                              .AttestationApplicationId("foo")
+                                              .SetDefaultValidity();
+    builder.Authorization(TAG_ATTESTATION_ID_IMEI, imei.data(), imei.size());
+    builder.Authorization(TAG_ATTESTATION_ID_SECOND_IMEI, second_imei.data(), second_imei.size());
+
+    vector<uint8_t> attested_key_blob;
+    vector<KeyCharacteristics> attested_key_characteristics;
+    vector<Certificate> attested_key_cert_chain;
+    auto result = GenerateKey(builder, attest_key, &attested_key_blob,
+                              &attested_key_characteristics, &attested_key_cert_chain);
+
+    if (result == ErrorCode::CANNOT_ATTEST_IDS && !isDeviceIdAttestationRequired()) {
+        GTEST_SKIP() << "Test not applicable as device does not support IMEI ID attestation.";
+    }
+
+    ASSERT_EQ(result, ErrorCode::OK);
+
+    device_id_attestation_vsr_check(result);
+
+    CheckedDeleteKey(&attested_key_blob);
+
+    AuthorizationSet hw_enforced = HwEnforcedAuthorizations(attested_key_characteristics);
+    AuthorizationSet sw_enforced = SwEnforcedAuthorizations(attested_key_characteristics);
+
+    // The attested key characteristics will not contain APPLICATION_ID_* fields (their
+    // spec definitions all have "Must never appear in KeyCharacteristics"), but the
+    // attestation extension should contain them, so make sure the extra tag is added.
+    vector<uint8_t> imei_blob(imei.data(), imei.data() + imei.size());
+    KeyParameter imei_tag = Authorization(TAG_ATTESTATION_ID_IMEI, imei_blob);
+    hw_enforced.push_back(imei_tag);
+    vector<uint8_t> sec_imei_blob(second_imei.data(), second_imei.data() + second_imei.size());
+    KeyParameter sec_imei_tag = Authorization(TAG_ATTESTATION_ID_SECOND_IMEI, sec_imei_blob);
+    hw_enforced.push_back(sec_imei_tag);
+
+    EXPECT_TRUE(verify_attestation_record(AidlVersion(), "challenge", "foo", sw_enforced,
+                                          hw_enforced, SecLevel(),
+                                          attested_key_cert_chain[0].encodedCertificate));
+
+    CheckedDeleteKey(&attest_key.keyBlob);
+}
+
 INSTANTIATE_KEYMINT_AIDL_TEST(AttestKeyTest);
 
 }  // namespace aidl::android::hardware::security::keymint::test
diff --git a/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.cpp b/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.cpp
index 588a1d4..ebea8b2 100644
--- a/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.cpp
+++ b/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.cpp
@@ -217,6 +217,14 @@
     return AidlVersion() >= 2 || property_get_int32("ro.vendor.api_level", 0) >= 33;
 }
 
+/**
+ * An API to determine second IMEI ID attestation is required or not,
+ * which is supported for KeyMint version 3 or first_api_level greater than 33.
+ */
+bool KeyMintAidlTestBase::isSecondImeiIdAttestationRequired() {
+    return AidlVersion() >= 3 && property_get_int32("ro.vendor.api_level", 0) > 33;
+}
+
 bool KeyMintAidlTestBase::Curve25519Supported() {
     // Strongbox never supports curve 25519.
     if (SecLevel() == SecurityLevel::STRONGBOX) {
diff --git a/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.h b/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.h
index fae9459..7c11b95 100644
--- a/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.h
+++ b/security/keymint/aidl/vts/functional/KeyMintAidlTestBase.h
@@ -85,6 +85,7 @@
     uint32_t boot_patch_level(const vector<KeyCharacteristics>& key_characteristics);
     uint32_t boot_patch_level();
     bool isDeviceIdAttestationRequired();
+    bool isSecondImeiIdAttestationRequired();
 
     bool Curve25519Supported();
 
diff --git a/security/keymint/support/attestation_record.cpp b/security/keymint/support/attestation_record.cpp
index 2462228..5a26611 100644
--- a/security/keymint/support/attestation_record.cpp
+++ b/security/keymint/support/attestation_record.cpp
@@ -105,6 +105,7 @@
     ASN1_INTEGER* boot_patchlevel;
     ASN1_NULL* device_unique_attestation;
     ASN1_NULL* identity_credential;
+    ASN1_OCTET_STRING* attestation_id_second_imei;
 } KM_AUTH_LIST;
 
 ASN1_SEQUENCE(KM_AUTH_LIST) = {
@@ -170,6 +171,8 @@
                      TAG_DEVICE_UNIQUE_ATTESTATION.maskedTag()),
         ASN1_EXP_OPT(KM_AUTH_LIST, identity_credential, ASN1_NULL,
                      TAG_IDENTITY_CREDENTIAL_KEY.maskedTag()),
+        ASN1_EXP_OPT(KM_AUTH_LIST, attestation_id_second_imei, ASN1_OCTET_STRING,
+                     TAG_ATTESTATION_ID_SECOND_IMEI.maskedTag()),
 } ASN1_SEQUENCE_END(KM_AUTH_LIST);
 IMPLEMENT_ASN1_FUNCTIONS(KM_AUTH_LIST);
 
@@ -323,6 +326,7 @@
     copyAuthTag(record->boot_patchlevel, TAG_BOOT_PATCHLEVEL, auth_list);
     copyAuthTag(record->device_unique_attestation, TAG_DEVICE_UNIQUE_ATTESTATION, auth_list);
     copyAuthTag(record->identity_credential, TAG_IDENTITY_CREDENTIAL_KEY, auth_list);
+    copyAuthTag(record->attestation_id_second_imei, TAG_ATTESTATION_ID_SECOND_IMEI, auth_list);
 
     return ErrorCode::OK;
 }
diff --git a/security/keymint/support/include/keymint_support/keymint_tags.h b/security/keymint/support/include/keymint_support/keymint_tags.h
index 5b2a6f3..823899a 100644
--- a/security/keymint/support/include/keymint_support/keymint_tags.h
+++ b/security/keymint/support/include/keymint_support/keymint_tags.h
@@ -77,6 +77,7 @@
 DECLARE_TYPED_TAG(ATTESTATION_ID_BRAND);
 DECLARE_TYPED_TAG(ATTESTATION_ID_DEVICE);
 DECLARE_TYPED_TAG(ATTESTATION_ID_IMEI);
+DECLARE_TYPED_TAG(ATTESTATION_ID_SECOND_IMEI);
 DECLARE_TYPED_TAG(ATTESTATION_ID_MANUFACTURER);
 DECLARE_TYPED_TAG(ATTESTATION_ID_MEID);
 DECLARE_TYPED_TAG(ATTESTATION_ID_PRODUCT);