Decree No. 143/2026/ND-CP

DECREE

THE SPECIAL PREFERENTIAL IMPORT TARIFF OF VIETNAM FOR THE 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 PERIOD 2026 - 2027

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

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

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

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

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

For the 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 comes into force from 03 February 2026;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the special preferential import tariff of Vietnam for the 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 period 2026 - 2027.

Article 1. Scope of regulation

This Decree promulgates the special preferential import tariff of Vietnam for the 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 period 2026 - 2027 and the conditions for entitlement to the special preferential import duty rates under this Agreement.

Article 2. Subjects of application

1. Taxpayers as provided for by the Law on Export Duty and Import Duty.

2. The customs authority and customs officers.

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

Article 3. The special preferential import tariff

1. To promulgate together with this Decree the special preferential import tariff of Vietnam for the implementation of the CEPA Agreement for the period 2026 - 2027 (the special preferential import duty rates of Vietnam under the CEPA Agreement are hereinafter referred to as the CEPA duty rates).

2. The “Commodity code” column and the “Description of goods” column in the special preferential import tariff promulgated together with this Decree are formulated on the basis of the List of Vietnam’s exported and imported goods and are detailed at the 8-digit code level.

Where the List of Vietnam’s exported and imported goods is amended or supplemented, the customs declarant shall declare the description and commodity code according to the amended or supplemented List of exported and imported goods and shall apply the duty rate of the amended or supplemented commodity code prescribed in the special preferential import tariff promulgated together with this Decree.

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

a) 2026: The duty rate applicable from 03 February 2026 until the end of 31 December 2026;

b) 2027: The duty rate applicable from 01 January 2027 until the end of 31 December 2027.

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

Article 4. Conditions for the application of the CEPA duty rates

Imported goods shall be entitled to the CEPA duty rates if they satisfy all of the following conditions:

1. They are included in the special preferential import tariff promulgated together with this Decree.

2. They are imported from the United Arab Emirates into Vietnam.

3. They satisfy the regulations on the origin of goods and have a proof of origin of goods in accordance with the CEPA Agreement and the current provisions of law.

Article 5. Goods from non-tariff zones of Vietnam

Goods from non-tariff zones of Vietnam that are imported into the domestic market shall be entitled to the CEPA duty rates if they satisfy all of the conditions prescribed in clauses 1 and 3 of Article 4 of this Decree.

Article 6. Effect

1. This Decree comes into force from the date of its signing until the end of 31 December 2027.

2. For customs declarations of goods imported into Vietnam from the United Arab Emirates that are registered from 03 February 2026 to before the effective date of this Decree, if they satisfy all of the conditions for entitlement to the special preferential import duty prescribed in this Decree and the duty has been paid at a higher duty rate, the customs authority shall handle the overpaid duty amount in accordance with the law on tax administration.

Article 7. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Chairpersons of the People’s Committees of provinces and centrally run cities, and related organisations and individuals shall be responsible for implementing this Decree.