Preferential import tariff schedule under the CEPA Agreement

This Decree promulgates the Special Preferential Import Tariff Schedule of Vietnam to implement the CEPA Agreement for the period 2026-2027 and the conditions for enjoying special preferential import tariff rates under this Agreement.

The "Commodity Code" column and the "Commodity Description" column in the Special Preferential Import Tariff Schedule issued with this Decree are based on the Vietnamese Export and Import Commodity List and detailed according to the 8-digit code level. 

In cases where the Vietnamese Export and Import Goods List is amended or supplemented, the customs declarant shall declare the description and code of the goods according to the amended or supplemented Export and Import Goods List and apply the tax rate of the amended or supplemented goods code as stipulated in the Special Preferential Import Tariff Schedule issued together with this Decree. 

Please see the CEPA tariff rates applicable to each product code:

From page 1 to page 200;

Pages 201 - 400;

Pages 401 - 582.

The "CEPA Tax Rate (%)" column in the Special Preferential Import Tariff Schedule shows the tax rates applicable to different periods, including: 

Year 2026: The tax rate will apply from February 3, 2026 to December 31, 2026;

Year 2027: The tax rate will apply from January 1, 2027 to December 31, 2027.

Conditions for applying CEPA tax rates

The decree states that imported goods subject to CEPA tariff rates must meet the following conditions:

1. Included in the Special Preferential Import Tariff Schedule issued together with this Decree.

2. Imported from the United Arab Emirates into Vietnam.

3. Comply with the rules of origin and possess certificates of origin as required by the CEPA Agreement and current legal regulations.

For goods imported from Vietnam's free trade zones into the domestic market to be subject to CEPA tariff rates, all conditions stipulated in points 1 and 3 above must be met.

This Decree is effective from May 5, 2026 to December 31, 2027.

For customs declarations of goods imported into Vietnam from the United Arab Emirates registered from February 3, 2026 to before May 5, 2026, if they meet the conditions to enjoy the special preferential import tax rate stipulated in this Decree and have paid tax at a higher rate, the customs authority shall process the overpaid tax amount in accordance with the law on tax administration.

Source: Vietnam.vn