From 1 January 2026, Vietnamese importers and exporters must apply the 2026 tariff columns in the commitment schedules under the EVFTA, the CPTPP and the Vietnam–UAE CEPA. This is the next scheduled tariff cut under Vietnam\’s commitments: the special preferential rates available to goods meeting origin requirements have changed compared with 2025. Looking up the wrong year\’s column is a common error leading to incorrect duty declarations, reassessment and penalties.
This article guides businesses on how to look up the correct 2026 rate column by HS code in the annexes of each tariff-schedule decree, with a special note on the separate column for goods exported to the United Kingdom under the CPTPP.
1. Why the 2026 columns must be re-checked
FTA commitment schedules are built on multi-year roadmaps, with a separate duty column for each year. Special preferential rates apply only where goods satisfy the rules of origin of the relevant agreement and are covered by a valid Certificate of Origin (C/O). Continuing to use the 2025 column in 2026 means declaring the wrong duty — under-declaring invites reassessment and fines, while over-declaring inflates costs and erodes competitiveness.
A notable development in 2026 is that Vietnam has added another commitment schedule: the tariff schedule implementing the Vietnam–UAE Comprehensive Economic Partnership Agreement (CEPA), alongside the familiar EVFTA and CPTPP schedules.
2. The three commitment schedules to consult in 2026
2.1. EVFTA schedule — Decree 116/2022/ND-CP
Decree 116/2022/ND-CP sets out Vietnam\’s preferential export tariff schedule and special preferential import tariff schedule implementing the EVFTA, and remains in force until 31 December 2027. The 2026 rate column in its annexes applies from 1 January 2026. The average preferential export duty under the EVFTA commitment is around 1.7% — but that average is indicative only. Businesses must look up the line-specific rate for each 8-digit HS code in the annex, because every tariff line follows its own phase-out path: some lines are already at 0%, others still carry positive rates.
2.2. CPTPP schedule — Decree 115/2022/ND-CP (as amended by Decrees 68/2023/ND-CP and 13/2025/ND-CP)
The CPTPP implementation schedule is set by Decree 115/2022/ND-CP together with amending Decrees 68/2023 and 13/2025, all still in force. Under the CPTPP commitment, the average export duty is around 6.6% and the average import duty around 0.74% — again, indicative figures only; the applicable rate must be checked line by line in the annex.
Special note on the United Kingdom: following the UK\’s accession to the CPTPP, Vietnam\’s CPTPP schedule contains a separate duty column for goods originating in the United Kingdom (marked \”(VI)\”). Importers sourcing goods from the UK must use the \”(VI)\” column, not the general column applicable to other CPTPP members.
2.3. Vietnam–UAE CEPA schedule — Decree 143/2026/ND-CP
Decree 143/2026/ND-CP sets out the commitment schedule implementing the CEPA between Vietnam and the United Arab Emirates, effective from 3 February 2026. This is the newest addition to Vietnam\’s FTA tariff system. Businesses exporting to the UAE or importing UAE-origin goods should consult this schedule instead of defaulting to ordinary MFN rates — the duty gap can be substantial where CEPA preferences are overlooked.
3. How to look up the correct rate by HS code
Step 1 — Determine the correct HS code. The HS code is the key to every duty lookup. A wrong classification renders every rate found meaningless and is the leading cause of classification disputes with customs authorities.
Step 2 — Identify the applicable agreement. Based on the origin/destination of the goods and the C/O the business can obtain: EVFTA (EU), CPTPP (CPTPP members — note the separate UK column), CEPA (UAE). Each agreement has its own tariff-schedule decree.
Step 3 — Open the annex of the corresponding decree and find the 2026 column. Within each annex, duty columns are divided by year. From 1 January 2026, the \”2026\” column applies. Never use a prior year\’s column.
Step 4 — Verify the preference conditions. Special preferential rates apply only where the goods meet the agreement\’s rules of origin and are covered by a valid C/O. Without a C/O, only MFN rates apply.
4. Risks of getting it wrong and practical recommendations
Declaring the wrong rate — by using the wrong year column or the wrong schedule — can lead to: (i) customs reassessment and recovery of the duty difference; (ii) administrative penalties for tax and customs violations; (iii) higher legal exposure where fraud indicators exist. Conversely, failing to use FTA preferences because the new schedules were never consulted means voluntarily inflating logistics costs and unit prices.
Practical advice: businesses should review the HS codes of all regularly traded goods at the start of 2026; update internal duty tables to the 2026 column of the correct decree; and for high-value consignments or HS codes prone to classification disputes, seek an advance classification ruling or legal opinion before declaring.
Legal bases
- Decree 116/2022/ND-CP on Vietnam\’s preferential export tariff schedule and special preferential import tariff schedule implementing the EVFTA — in force until 31 December 2027; the 2026 rate column applies from 1 January 2026.
- Decree 115/2022/ND-CP; Decree 68/2023/ND-CP; Decree 13/2025/ND-CP on the tariff schedule implementing the CPTPP — in force (average export duty 6.6%, average import duty 0.74%; separate \”(VI)\” column for UK-origin goods).
- Decree 143/2026/ND-CP on the commitment schedule implementing the Vietnam–UAE CEPA — effective from 3 February 2026.
Note: the average rates cited are indicative commitment figures only; the applicable rate must be checked per HS code in the annex of the relevant decree. This article reflects legal instruments in force as of 14 October 2026.
Conclusion
In 2026, importers and exporters work with three main commitment schedules: the EVFTA (Decree 116/2022, 2026 column from 1 January 2026), the CPTPP (Decree 115/2022 and amending decrees — note the \”(VI)\” column for UK goods) and the Vietnam–UAE CEPA (Decree 143/2026, effective from 3 February 2026). The golden rule: right HS code, right agreement, right year column, origin conditions met. Get these four right and the business both avoids reassessment and penalty risk and captures the full tariff preferences Vietnam has negotiated.
For HS code review, FTA tariff lookup, or advice on origin and C/O issues, contact FLAT Law Firm.
Transparency note: This article was prepared by the FLAW AI Legal Council under FLAT Law Firm\’s internal process; its content is reviewed by the QA Council. It provides general legal information, not advice for any specific matter, and does not replace consultation with a lawyer. Cited instruments reflect their status as of the publication date; readers should verify the original texts before applying them.