Preferential Import Tariff Schedule for Implementation of CEPA Agreement
Vietnam’s Special Preferential Import Tariff Schedule for implementation of the CEPA Agreement during 2026 - 2027 (the special preferential import duty rates of Vietnam under the CEPA Agreement are hereinafter referred to as the “CEPA tariff rates”) is issued together with Decree No. 143/2026/ND-CP.
The “Mã hàng” (Commodity Code) column and the “Mô tả hàng hóa” (Description of Goods) column in the Special Preferential Import Tariff Schedule issued together with this Decree are developed based on Vietnam’s Nomenclature and detailed at the 8-digit code level.
Where Vietnam’s Nomenclature is amended or supplemented, customs declarants shall declare descriptions and commodity codes in accordance with the amended or supplemented Nomenclature and apply the duty rates applicable to the amended or supplemented commodity codes as prescribed in the Special Preferential Import Tariff Schedule issued together with Decree No. 143/2026/ND-CP.
The “Thuế suất CEPA (%)” (CEPA Tariff Rate (%)) column in the Special Preferential Import Tariff Schedule provides for tariff rates applicable to different periods, including:
+ 2026: Tariff rates applicable from February 3, 2026 through December 31, 2026;
+ 2026: Tariff rates applicable from January 1, 2027 through December 31, 2027.
The symbol “*” indicates that imported goods are not entitled to CEPA tariff rates during the corresponding period.
Conditions for Application of CEPA Tariff Rates
Imported goods eligible for application of CEPA tariff rates must satisfy all of the following conditions:
- Falling within the Special Preferential Import Tariff Schedule issued together with Decree No. 143/2026/ND-CP;
- Being imported from the United Arab Emirates into Vietnam;
- Satisfying regulations on origin of goods and accompanied by proofs of origin in accordance with the CEPA Agreement and current laws.
See more details in Decree No. 143/2026/ND-CP effective from the date of signing through December 31, 2027.
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