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

DECREE

On Vietnam’s Special Preferential Import Tariff to implement 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 period¹

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

Pursuant to Law No. 107/2016/QH13 on Import Duty and Export Duty, which has a number of articles amended and supplemented under Law No. 90/2025/QH15;

Pursuant to Law No. 54/2014/QH13 on Customs, which has a number of articles amended and supplemented under Law No. 90/2025/QH15;

Pursuant to Law No. 108/2016/QH13 on Treaties, which has a number of articles amended and supplemented under Law No. 137/2025/QH15;

Pursuant to Law No. 38/2019/QH14 on Tax Administration, which has a number of articles amended and supplemented under Law No. 56/2024/QH15;

In 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 took effect on February 3, 2026;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement 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 to implement the Comprehensive Economic Partnership Agreement between the Government of the Socialist Republic of Vietnam and the Government of the United Arab Emirates (CEPA) for the 2026-2027 period, and conditions for application of the special preferential import duty rates under the Agreement.

Article 2. Subjects of application

1. Duty payers as defined in the Law on Import Duty and Export Duty.

2. Customs authorities and customs officers.

3. Organisations and individuals that have rights and obligations relating to imported and exported goods.

Article 3. Vietnam’s Special Preferential Import Tariff

1. To promulgate together with this Decree Vietnam’s Special Preferential Import Tariff to implement the CEPA for the 2026-2027 period (Vietnam’s special preferential import duty rates under the CEPA are below referred to as CEPA duty rates).

2. The column “Heading” and the column “Description” in the Special Preferential Import Tariff promulgated together with this Decree are developed based on Vietnam’s Nomenclature of imported and exported goods and classified by 8-digit codes.

In case Vietnam’s Nomenclature of imported and exported goods is modified/ supplemented, customs declarants shall declare descriptions and headings of goods based on the modified/supplemented Nomenclature of imported and exported goods and apply the duty rates for the modified/supplemented headings provided in the Special Preferential Import Tariff promulgated together with this Decree.

3. Column “CEPA duty rate (%)” in the Special Preferential Import Tariff: duty rates applicable in different periods, including:

a/ 2026: duty rates applicable from February 3, 2026, through December 31, 2026;

b/ 2027: duty rates applicable from January 1, 2027, through December 31, 2027.

4. Symbol “*”: imported goods not eligible for CEPA duty rates at a corresponding time.

Article 4. Conditions for application of CEPA duty rates

To be eligible for CEPA duty rates, imported goods must fully satisfy the following conditions:

1. Being included in the Special Preferential Import Tariff promulgated together with this Decree.

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

3. Complying with the regulations on rules of origin, and being accompanied by a certificate of origin in accordance with the CEPA and current regulations.

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

Goods imported from Vietnam’s non-tariff zones into the domestic market will be eligible for the special preferential import duty rates under the CEPA if fully satisfying the conditions specified in Clauses 1 and 3, Article 4 of this Decree.

Article 6. Effect

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

2. For goods imported into Vietnam from the United Arab Emirates with customs declaration forms registered from February 3, 2026, to the date before the effective date of this Decree, if they fully satisfy the conditions to enjoy the special preferential import duty rates specified in this Decree and the duty has been paid at a higher rate, the customs authorities 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 provincial-level People’s Committees and related organisations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN VAN THANG

* Vietnam’s Special Preferential Import Tariff to implement 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 promulgated together with this Decree is not translated.