Using the SMART model, this paper aims at examining the ex-ante impact of the Vietnam – United Arab Emirates Comprehensive Economic Partnership Agreement (Vietnam – UAE CEPA), on Vietnam’s garment exports, which is still under negotiation. Two scenarios are developed in accordance with the UAE’s trade liberalization whose focus is on Asian countries including Vietnam. A positive effect of the assumed Vietnam – UAE CEPA on Vietnam’s exports are found in two scenarios. However, the UAE’s deeper engagement with other countries would cause a remarkable decrease in the export turnover of Vietnam’s commodities, leading to some short-term and long-term recommendations of the author to promote Vietnam’s export of garments to the UAE.