Nghị định 143/2026/NĐ-CP về Biểu thuế nhập khẩu ưu đãi đặc biệt của Việt Nam để thực hiện Hiệp định Đối tác kinh tế toàn diện giữa Việt Nam và Các Tiểu vương quốc Ả-rập Thống nhất giai đoạn 2026-2027

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;

...

...

...

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”).

...

...

...

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

...

...

...

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

...

...

...