Decree 143/2026/ND-CP Vietnam special preferential import tariff schedule for UAE CEPA 2026-2027

DECREE

On Vietnam’s Special preferential import tariff schedule for implementation of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates for the 2026 - 2027 period

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Export Duty and Import Duty No. 107/2016/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Customs Law No. 54/2014/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Law on Treaties No. 108/2016/QH13, amended and supplemented under Law No. 137/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, amended and supplemented under Law No. 56/2024/QH15;

For implementation of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates which takes effect from February 03, 2026;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on Vietnam’s Special preferential import tariff schedule for implementation of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates for the 2026 - 2027 period.

Article 1. Scope of regulation

This Decree promulgates Vietnam’s Special preferential import tariff schedule for implementation of the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates (hereinafter referred to as the CEPA Agreement) for the 2026 - 2027 period and conditions for entitlement to special preferential import duty rates under this Agreement.

Article 2. Subjects of application

1. Taxpayers in accordance with the Law on Export Duty and Import Duty.

2. Customs offices and customs officers.

3. Organizations and individuals having rights and obligations related to exported and imported goods.

Article 3. Special preferential import tariff schedule

1. Promulgated together with this Decree is Vietnam’s Special preferential import tariff schedule for implementation of the CEPA Agreement for the 2026 - 2027 period (Vietnam’s Special preferential import duty rates under the CEPA Agreement hereinafter referred to as CEPA rates).

2. The column “Heading” and the column “Description” in the Special preferential import tariff schedule promulgated together with this Decree are developed on the basis of the Vietnam’s Nomenclature of exports and imports and detailed at the 8-digit code level.

Where the Vietnam’s Nomenclature of exports and imports is amended or supplemented, customs declarants shall declare the descriptions and headings in accordance with the amended and supplemented Nomenclature of exports and imports and apply the duty rates corresponding to the amended and supplemented headings prescribed in the Special preferential import tariff schedule to this Decree.

3. The column “CEPA rate (%)” in the special preferential import tariff schedule: The rates applicable to different periods include:

a) 2026: The rates applicable from February 03, 2026 through the end of December 31, 2026;

b) 2027: The rates applicable from January 01, 2027 through the end of December 31, 2027.

4. The symbol “*”: Imported goods not entitled to CEPA rates at the corresponding time.

Article 4. Conditions for application of CEPA rates

Imported goods eligible for CEPA rates must fully satisfy the following conditions:

1. Falling within the special preferential import tariff schedule promulgated together with this Decree.

2. Being imported from the United Arab Emirates into Vietnam.

3. Satisfying regulations on origin of goods and having proofs of origin in accordance with the CEPA Agreement and applicable laws.

Article 5. Goods from Vietnam’s non-tariff zones

Goods from Vietnam’s non-tariff zones imported into the domestic market and eligible for CEPA rates must fully satisfy the conditions prescribed in Clause 1 and Clause 3 Article 4 of this Decree.

Article 6. Effect

1. This Decree takes effect from the date of signing through the end of December 31, 2027.

2. For customs declarations of goods imported into Vietnam from the United Arab Emirates registered from February 03, 2026, until before the effective date of this Decree, where all conditions for entitlement to special preferential import duty rates prescribed in this Decree are fully satisfied and duties have been paid at higher rates, customs offices shall handle the overpaid tax amounts in accordance with the law on tax administration.

Article 7. Implementation responsibility

Ministers, Heads of ministerial-level agencies, Chairpersons of People’s Committees of provinces and centrally-run cities, and relevant organizations and individuals shall implement this Decree.