Vietnam has implemented the United Arab Emirates Comprehensive Economic Partnership Agreement
Date of publication: May 15, 2026.
Background
Signed on October 28, 2024, the Comprehensive Economic Partnership Agreement (CEPA) is the first free trade agreement Vietnam has signed with an Arab country, marking a new era in the deepening relationship between Vietnam and the UAE, and signalling broader engagement with the Arab world.
Main imports into Vietnam include petroleum; liquefied natural gas; plastic raw materials; other base metals; animal feed and raw materials.
Vietnam's main exports to the UAE include mobile phones and components, computers and electronic products, machinery and equipment, textiles and footwear, agricultural products, food and seafood, wood and wood products.
The implementation of the CEPA
On May 5th, 2026, the Government of Vietnam issued Decree No. 143/2026/NĐ‑CP, formally implementing the Vietnam–UAE CEPA by establishing a special preferential import duty schedule applicable to goods of UAE origin imported into Vietnam. The CEPA covers the 2026–2027 period.
Information regarding the CEPA tariff schedule:
📦 11,414 | Total HS codes covered |
|---|---|
✅ 3,569 | HS codes with duty-free from Day 1 |
📉 6,468 | HS codes with reduced duties |
🚫 328 | HS codes excluded from the CEPA |
⏸️ 1049 | HS codes with duty rate unchanged |
HS codes granted duty-free treatment upon entry into force: 3569
HS codes excluded from CEPA preferential treatment: 328
Duty rate changes from 2026 to 2027 by number of HS codes affected
Conclusion
The Vietnam–UAE CEPA represents a landmark step in bilateral economic relations, lowering tariffs across thousands of product lines to make trade cheaper, more predictable, and more competitive. By improving market access and reducing import costs, the agreement strengthens supply-chain connectivity and creates tangible incentives for higher trade volumes and investment flows. Overall, the CEPA supports faster growth in bilateral trade, greater product diversification, and deeper economic integration between Vietnam and the UAE.
Recognizing the importance of these changes, we have updated ONESOURCE Global Trade Content to reflect VN–UAE CEPA provisions. For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk, tariff challenges and regulatory compliance, please contact your Account Manager or Customer Success Manager.