Decree 143/2026/ND-CP: Vietnam's Special Preferential Import Tariff Schedule under the Vietnam-UAE CEPA (2026-2027)
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Based on:143/2026/NĐ-CP - Government Official Gazette
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Decree 143/2026/ND-CP, issued by the Government on 5 May 2026, sets out Vietnam's Special Preferential Import Tariff Schedule to implement the Comprehensive Economic Partnership Agreement (CEPA) between Vietnam and the United Arab Emirates (UAE) for the 2026-2027 period. The decree assigns preferential CEPA tariff rates to imported goods by 8-digit HS code, with two rate tiers: one for 2026 and a generally lower one for 2027. To qualify for the CEPA preferential rate, imported goods must meet three conditions: (1) be listed in the special preferential tariff schedule attached to the decree, (2) be imported directly from the UAE into Vietnam, and (3) be accompanied by a certificate of origin that satisfies the CEPA's rules of origin and current Vietnamese law. Goods moving from Vietnam's non-tariff zones into the domestic market must also satisfy conditions (1) and (3), without needing the direct-import-from-UAE condition. The decree takes effect from its signing date (5 May 2026) through 31 December 2027, but includes an important retroactive provision: for customs declarations registered between 3 February 2026 (when the CEPA itself took effect) and the decree's effective date, if the goods met the preferential conditions but importers paid duty at a higher rate, customs authorities will process a refund of the overpaid tax under tax administration rules. Businesses importing from the UAE should review customs declarations from this window to claim any eligible refunds.
Scope and Applicable Entities
Decree 143/2026/ND-CP issues Vietnam's Special Preferential Import Tariff Schedule to implement the Comprehensive Economic Partnership Agreement (CEPA) between Vietnam and the United Arab Emirates (UAE) for the 2026-2027 period, along with the conditions goods must meet to receive the preferential rate.
The decree applies to:
- Taxpayers under the Law on Export and Import Duties
- Customs authorities and customs officials
- Organizations and individuals with rights and obligations related to exported and imported goods
Structure of the Preferential Tariff Schedule
The tariff schedule attached to the decree (referred to as the CEPA rate) is built on Vietnam's Export-Import Goods Nomenclature, detailed to the 8-digit HS code level, with two separate rate columns: one for 2026 (applicable from 3 February 2026 through 31 December 2026) and one for 2027 (applicable from 1 January 2027 through 31 December 2027). An asterisk (*) marks HS codes that do not receive the CEPA rate for that period.
If Vietnam's Export-Import Goods Nomenclature is amended, customs declarants must declare the description and HS code under the amended nomenclature, but still apply the tariff rate of the corresponding HS code as set out in this decree's schedule.
Sample CEPA rates from the schedule (Chapters 1-3) for illustration:
| HS Code | Description | 2026 Rate (%) | 2027 Rate (%) |
|---|---|---|---|
| 0101.29.00 | Live horses, other | 4.4 | 3.8 |
| 0201.10.00 | Bovine meat, carcasses/half-carcasses, fresh | 27.3 | 24.5 |
| 0207.11.00 | Chicken, not cut in pieces, fresh | 40 | 40 |
| 0302.71.00 | Tilapia, fresh | 18.2 | 16.4 |
The full schedule spans the entire Export-Import Goods Nomenclature (live animals and food through machinery, chemicals, and industrial goods). Businesses should consult the full annex attached to the decree to determine the exact rate for a specific HS code.
Conditions for the CEPA Preferential Rate
Imported goods qualify for the CEPA rate only if all three conditions are met:
- The goods are listed in the special preferential tariff schedule attached to the decree
- The goods are imported from the UAE into Vietnam
- The goods meet the rules of origin and are accompanied by a certificate of origin as required by the CEPA and current law
Goods from Non-Tariff Zones
Goods moving from Vietnam's non-tariff zones into the domestic market qualify for the CEPA rate if they meet conditions (1) and (3) above; the direct-import-from-UAE condition does not apply to them.
Effective Date and Retroactive Provision
The decree takes effect from its signing date (5 May 2026) through 31 December 2027.
For customs declarations of goods imported from the UAE that were registered between 3 February 2026 (when the CEPA itself took effect) and the date this decree took effect, if the goods met the preferential conditions but duty was paid at a higher rate, customs authorities will process a refund of the overpaid tax under tax administration law.
Implementation Responsibility
Ministers, heads of ministerial-level agencies, chairpersons of provincial People's Committees, and related organizations and individuals are responsible for implementing this decree.
The decree was signed on behalf of the Government by Deputy Prime Minister Nguyen Van Thang on 5 May 2026, and published in Official Gazette No. 280 dated 19 May 2026.