Many import-export businesses entered 2026 with one question: is there a new import-export tariff replacing the current framework? The answer, based on instruments in force at the time of writing: no new comprehensive preferential import tariff (MFN) was issued in 2026. Decree 26/2023/ND-CP on the Export Tariff, Preferential Import Tariff, the list of goods and absolute, mixed and out-of-quota tax rates remains the current framework. What actually changed in 2026 are sector- and product-specific incentives — plus a draft amendment under consultation. This article systematizes all 2026 import-export tax instrument updates so businesses neither miss nor misunderstand them.
The current framework: Decree 26/2023/ND-CP still applies
Decree 26/2023/ND-CP promulgating the Export Tariff, Preferential Import Tariff, the list of goods and absolute, mixed and out-of-quota import tax rates continues to be the framework governing import-export tax in 2026. This Decree was amended and supplemented by Decree 21/2025/ND-CP, which includes the tax incentive for automobile supporting industries (see below).
Businesses should distinguish clearly: incentive decrees under free trade agreements (FTAs) or for specific products issued in 2026 do not replace the general Preferential Import Tariff of Decree 26/2023; they apply only to cases meeting the respective conditions.
0% preferential import tax for petroleum until 31/12/2026
One of the most notable 2026 updates is the chain of instruments extending the 0% preferential import tax policy for petroleum: from Decree 72/2026/ND-CP through Resolutions 25/2026 and 34/2026, and currently Resolution 43/2026/NQ-CP, extending the incentive until 31/12/2026.
The scope covers: petrol, oil, petroleum production materials and aviation fuel. In parallel, Resolution 19/2026/QH16 sets the environmental protection tax on petrol and oil at VND 0/litre until 31/12/2026. For VAT purposes, goods under this incentive are not required to declare VAT but are entitled to input VAT deduction — a point petroleum businesses should note when preparing returns.
Special preferential import tariff under the Vietnam–UAE CEPA 2026–2027
2026 also saw Decree 143/2026/ND-CP promulgating the Special Preferential Import Tariff implementing the Comprehensive Economic Partnership Agreement between Vietnam and the United Arab Emirates (CEPA) for 2026–2027. Businesses importing goods originating from the UAE should compare the conditions for the incentive — including rules of origin and origin certification documents — to apply the special preferential rates instead of the ordinary MFN rates.
0% incentive for automobile supporting industries until 31/12/2027
Under Decree 21/2025/ND-CP (amending and supplementing Decree 26/2023), the 0% import tax incentive for domestically unproducible materials, supplies and components serving automobile manufacturing and assembly — i.e. the automobile supporting industry — applies until 31/12/2027. This incentive runs longer than the petroleum incentives above, and businesses in the automobile supply chain should review the eligibility conditions now.
To watch: the draft amendment to Decree 26/2023
A draft amendment to Decree 26/2023/ND-CP is currently under public consultation (October 2026). It must be stressed: this is only a draft, not yet issued — all of its contents may change before it officially takes effect. Businesses should not rely on the draft to adjust long-term tax planning, but should monitor it to stay prepared when the official instrument is issued.
Note also that Law 11/2026/QH16 amending the Law on Customs is not yet effective (effective from 01/3/2027), so it is not yet a current basis for customs procedures in 2026.
Frequently asked questions
Is there a new preferential import tariff in 2026 replacing Decree 26/2023?
No. Decree 26/2023/ND-CP (as amended by Decree 21/2025) remains the current framework in 2026. Instruments issued in 2026 only address product-specific or agreement-specific incentives.
Until when does the 0% petroleum import tax incentive apply?
Until 31/12/2026 under Resolution 43/2026/NQ-CP; the VND 0/litre environmental protection tax also applies until 31/12/2026 under Resolution 19/2026/QH16.
What incentives apply to goods from the UAE in 2026–2027?
The Special Preferential Import Tariff under the Vietnam–UAE CEPA for 2026–2027 (Decree 143/2026/ND-CP), applicable when origin and documentation conditions are met.
Has the draft amendment to Decree 26/2023 taken effect?
No. The draft is under public consultation (October 2026), has not been issued and has not taken effect.
Recommendations for import-export businesses
Businesses should: (1) continue applying the tariff of Decree 26/2023 as the main framework; (2) review each shipment for eligibility under the petroleum, CEPA or automobile supporting industry incentives; (3) prepare complete origin documentation to enjoy special incentives; (4) monitor the issuance of the instrument amending Decree 26/2023 and compare the full text of the decrees and resolutions before applying them.
Note: This article is for general information only and does not constitute legal advice for any specific case. You should consult a lawyer before making decisions.
Transparency note: This content was drafted by AI under the FLAW SEO Autopilot process — reviewed by the QA Council (AI Legal Council) and approved by the owner. It is not a lawyer opinion and is not recorded as lawyer-approved.
Do you need advice on import-export tax and tax incentives? Contact FLAT Law Firm for support.