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THE GOVERNMENT OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 143/2026/ND-CP
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Hanoi, May 05, 2026
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DECREE
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 IN 2026 - 2027 PERIOD
Pursuant to the Law on
Government Organization No. 63/2025/QH15;
Pursuant to the Law on
Export and Import Duties No. 107/2016/QH13 amended and supplemented by the Law
No. 90/2025/QH15;
Pursuant to the Law on
Customs No. 54/2014/QH13 amended and supplemented by the Law No. 90/2025/QH15;
Pursuant to the Law on
Treaties No. 108/2016/QH13 amended and supplemented by the Law No.
137/2025/QH15;
Pursuant to the Law on
Tax Administration No. 38/2019/QH14 amended and supplemented by the Law No.
56/2024/QH15;
In the furtherance of
the Comprehensive Economic Partnership Agreement between the Government of the
Socialist Republic of Vietnam and the Government of the United Arab Emirates
which comes into force from February 03, 2026;
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The Government hereby
promulgates a 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 in 2026 - 2027 period.
Article
1. Scope
This Decree introduces
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 “CEPA”) in 2026 - 2027 period and conditions for grant of such
special preferential import tariff rates under this Agreement.
Article
2. Regulated entities
1. Taxpayers as defined
in the Law on Export and Import Duties.
2. Customs authorities
and customs officials.
3. Organizations and
individuals that have rights and obligations related to imports and exports.
Article
3. Special preferential import tariff schedule
1. Promulgated together
with this Decree is Vietnam’s special preferential import tariff schedule for
implementation of CEPA in 2026 - 2027 period (special preferential import
tariff rates under CEPA are hereinafter referred to as “CEPA rates”).
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In a case where Vietnam’s
nomenclature of exports and imports is amended, customs declarants must declare
description and codes of goods according to the amended Nomenclature, and apply
corresponding tariff rates put on such goods with amended codes as specified in
the special preferential import tariff schedule promulgated together with this
Decree.
3. The column “CEPA
tariff rate (%)” in the special preferential import tariff schedule means the
tariff rate applied to different periods, including:
a) 2026: the tariff rate
applies from February 03, 2026 to December 31, 2026 inclusive;
b) 2027: the tariff rate
applies from January 01, 2027 to December 31, 2027 inclusive.
4. The symbol
“*” denotes imports which are ineligible for CEPA rates for corresponding
period..
Article
4. Conditions for application of CEPA rates
Imports will be eligible
for CEPA rates if they:
1. are included in the
special preferential import tariff schedule promulgated together with this
Decree, and
2. are imported to
Vietnam from the United Arab Emirates, and
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Article
5. Goods imported from free trade zones of Vietnam
In order to CEPA rates,
goods imported from free trade zones of Vietnam into the domestic market must
meet the conditions set out in clause 1 and clause 3 Article 4 of this Decree.
Article
6. Effect
1. This Decree comes into
force from the date on which it is signed for promulgation to December 31, 2027
inclusive.
2. For any customs
declaration for goods imported to Vietnam from the United Arab Emirates which
has been registered from February 03, 2026 to before the effective date of this
Decree, if all conditions for special preferential import tariffs laid down in
this Decree are met and tariffs have been paid at higher rates, customs
authorities shall handle overpaid amounts in accordance with the law on tax
administration.
Article
7. Responsibility for implementation
Ministers, heads of
ministerial agencies, heads of Governmental agencies, Chairpersons of People’s
Committees of provinces and central-affiliated cities and relevant
organizations and individuals are responsible for the implementation of this
Decree.
FOR THE GOVERNMENT
PP. THE PRIME MINISTER
THE DEPUTY PRIME MINISTER
Nguyen Van Thang
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