VN–UAE CEPA tariff 2026: preferential import duty & C/O
Vietnam – UAE Comprehensive Economic Partnership Agreement
CEPA tariff schedule issued - lookup data is being updated
Decree 143/2026/NĐ-CP applies retroactively from 03/02/2026: shipments that already paid the MFN rate from 03/02/2026 onward may be refunded the difference. Leave your contact details - an Avenir expert will review your specific item.
Does your shipment qualify for VN–UAE CEPA?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- Vietnam’s 17th FTA and the first with an Arab state - a Middle East gateway for Vietnamese goods, and preferences for UAE goods (plastics, aluminium, petrochemicals, dates...) entering Vietnam.
- In force since 03/02/2026; the schedule under Decree 143/2026/NĐ-CP (05/05/2026) applies RETROACTIVELY - declarations registered from 03/02/2026 can be reassessed.
- UAE-VN form C/O under Circular 24/2026/TT-BCT; approved-exporter self-certification accepted.
Steps to claim VN–UAE CEPA preferential duty
- 1Review declarations since 03/02/2026
UAE shipments that paid MFN duty between 03/02–05/05/2026 (before Decree 143/2026/NĐ-CP was issued) may be eligible for a refund of the difference if a valid C/O is supplemented within the window.
- 2Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 3Obtain the UAE-VN form C/O
Ask the UAE partner to apply for the new-format C/O, or use self-certification if they are an approved exporter.
- 4Declare on the customs declaration
Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
Businesses that imported UAE goods between 03/02–05/05/2026 and paid MFN without re-checking are leaving refund money on the table - review declarations in that window now.
The UAE-VN form and the self-certification mechanism under Circular 24/2026/TT-BCT are new to businesses and customs branches alike - prepare the dossier carefully to avoid lengthy verification.