Importing from Vietnam to the US: Tariff Rates, Compliance & 2026 Guide

US imports from Vietnam hit $193.8 billion in 2025 — up 42% from the previous year — making Vietnam the single largest contributor to the US goods trade deficit. If you're sourcing from Vietnam, you're in good company. But the tariff landscape has gotten dramatically more complicated in 2026, and the risks are shifting fast.

Vietnam currently faces MFN base duty rates plus a 15% Section 122 surcharge (which the CIT struck down on May 7 but the Federal Circuit stayed on May 12 — so it's still being collected). There are no Section 301 tariffs on Vietnamese goods yet, but USTR launched an investigation in March 2026 that could change that within 6-12 months. And CBP's crackdown on transshipment — goods routed through Vietnam to dodge China tariffs — means compliance mistakes can now cost more than the tariffs themselves.

This guide breaks down what you're actually paying, what's coming, and how to prepare.

Quick check: Calculate duties on your specific Vietnamese products →

By VatCheck Research Team. Sources: US Census Bureau bilateral trade data, USTR Section 301 investigation notice (Federal Register, March 17, 2026), USITC HTS 2026, CIT ruling in Oregon v. Trump (May 7, 2026), Federal Circuit stay order (May 12, 2026), CBP CSMS guidance on Section 122.

Current Tariff Rates on Vietnamese Goods (May 2026)

Vietnam gets MFN (Most Favored Nation) treatment — Column 1 General rates in the Harmonized Tariff Schedule. That's the standard rate the US extends to nearly all trading partners through the WTO. There's no free trade agreement between the US and Vietnam (USMCA covers Mexico/Canada, KORUS covers South Korea, etc.), so there's no preferential rate.

On top of MFN, you're paying:

| Tariff Layer | Rate | Status | |---|---|---| | MFN base rate | Varies by product (0-48%) | Permanent | | Section 122 surcharge | 15% of customs value | Struck down by CIT May 7, Federal Circuit stay May 12 — still collected. Expires July 24. | | Section 301 | None — yet | Investigation launched March 2026. Hearings completed May 5-8. | | Section 232 | 50% on steel, aluminum, copper only | Applies if product is covered |

What You're Actually Paying: Product-by-Product

Here's the total effective duty rate on the most commonly imported Vietnamese product categories. These rates assume Section 122 remains in effect (which it is, pending the appeal).

| Product | HTS Chapter | MFN Rate | + Section 122 | Total Effective | |---|---|---|---|---| | Computers & electronics | Ch. 84-85 | 0% | 15% | 15% | | Men's cotton trousers | Ch. 62 | 16.6% | 15% | 31.6% | | Women's knit tops | Ch. 61 | 32% | 15% | 47% | | Athletic footwear | Ch. 64 | 20% | 15% | 35% | | Leather footwear | Ch. 64 | 10% | 15% | 25% | | Wooden furniture | Ch. 94 | 0% | 15% | 15% | | Seafood (shrimp) | Ch. 03 | 0% | 15% | 15% | | Coffee (roasted) | Ch. 09 | 0% | 15% | 15% | | Steel articles | Ch. 73 | 0-3.4% | Exempt (S.232 applies) | 50% (Section 232) |

A few things stand out. Electronics — Vietnam's largest export category to the US ($34+ billion in the first 10 months of 2025 alone) — had a 0% duty rate before Section 122. Now it's 15%. That's a massive cost increase on a product category where margins are already thin.

Apparel is even worse. Vietnam is the second-largest apparel supplier to the US (after China), and total effective rates approaching 47% on some garments make the math brutal. If Section 301 tariffs get layered on top, some categories could exceed 60%.

For the exact rate on your specific product, look up the HTS code and run it through our calculator.

The Section 301 Investigation: Vietnam's Biggest Tariff Risk

On March 11, 2026, USTR initiated Section 301 investigations into structural excess manufacturing capacity in 16 economies — Vietnam among them. A separate parallel investigation targeting 60 economies for failure to enforce forced labor bans was launched the same month.

What USTR Is Investigating

The excess capacity track focuses on whether Vietnam maintains structural overcapacity in manufacturing sectors, evidenced by persistent trade surpluses with the US and underutilized production capacity. Vietnam fits this profile clearly: a massive and growing trade surplus ($178+ billion in 2025) concentrated in electronics, textiles, footwear, and furniture.

The forced labor track examines whether Vietnam adequately enforces bans on goods produced with forced labor. This investigation covers 60 economies and could result in targeted tariffs on specific product categories.

Timeline and What to Expect

| Date | Event | |---|---| | March 11-12, 2026 | USTR initiates both investigations | | April 28-29, 2026 | Public hearings — forced labor track | | May 5-8, 2026 | Public hearings — excess capacity track (completed) | | Mid-to-late 2026 | USTR determinations expected | | 2026-2027 | Potential tariff actions if determinations are affirmative |

The hearings in early May drew testimony from 151 witnesses across 811 public comments. Industry groups including the American Chemistry Council and the National Association of Music Merchants urged USTR to consider supply chain disruption before imposing new tariffs. But the political momentum toward action on Vietnam is strong — bipartisan trade hawks have been pushing for Vietnam-specific tariffs for years.

For full hearing coverage and country-specific tariff rate predictions, see our Section 301 hearing results guide.

What Products Could Be Hit

Based on the investigation's focus on overcapacity and Vietnam's export profile, the highest-risk categories are:

Textiles and apparel (Chapters 61-63) — Vietnam's garment exports to the US grew 18% in 2025. This is the forced labor investigation's primary target sector.
Electronics (Chapter 85) — Vietnam's electronics exports surged 78% to $34+ billion. This volume increase is exactly what the overcapacity investigation examines.
Footwear (Chapter 64) — Vietnam is the largest footwear exporter to the US.
Furniture (Chapter 94) — significant and growing export category.
Steel and metals — already covered by Section 232 at 50%, but overcapacity findings could add Section 301 on top.

If Section 301 tariffs are imposed at the IEEPA precedent range of 20-45%, combined with MFN and Section 122, some Vietnamese goods could face total duties exceeding 75%. That's China-level tariff territory — and it's exactly the outcome many supply chain diversification strategies were trying to avoid.

Vietnam vs. China Sourcing: Tariff Comparison (2026)

Millions of dollars in sourcing decisions hinge on this comparison. Here's where things actually stand:

| Factor | Vietnam | China | |---|---|---| | MFN base rates | Same as China (WTO rates) | Same as Vietnam | | Section 122 | 15% | 15% | | Section 301 | None (investigation pending) | 25-100% depending on product | | Section 232 (metals) | 50% | 50% | | Anti-dumping | Limited (some seafood, wood) | Extensive (hundreds of product categories) | | Total: electronics | 15% | 40-115% | | Total: apparel | 31-47% | 42-62% | | Total: furniture | 15% | 40-60% |

The verdict today: Vietnam remains significantly cheaper than China for most product categories, primarily because there are no Section 301 tariffs on Vietnamese goods. The tariff gap is especially wide for electronics (15% vs 40-115%) and furniture (15% vs 40-60%).

The risk: If the Section 301 investigation results in 25%+ tariffs on Vietnamese goods, the cost advantage largely disappears. Companies that moved entire supply chains from China to Vietnam as a "tariff play" could find themselves in the same situation within 12 months.

Smart strategy: Diversify sourcing across 3-4 countries, not just two. Consider countries like Cambodia, Taiwan (which has a bilateral trade agreement), or Mexico (USMCA preferential rates). Use our country tariff comparison to see rates across all 90+ countries in our database.

Transshipment Enforcement: The Hidden Risk

CBP has dramatically increased enforcement against transshipment — goods manufactured in China but routed through Vietnam (or relabeled as Vietnamese origin) to avoid Section 301 tariffs. This isn't just a technical violation. It's customs fraud, and CBP is treating it seriously.

How CBP Detects Transshipment

Supply chain audits — CBP visits factories in Vietnam and compares production capacity to export volumes. If a facility ships more than it can produce, that's a red flag.
Data analytics — comparing Chinese exports to Vietnam against Vietnamese exports to the US in the same product categories. Sudden volume spikes trigger investigations.
ABI data matching — cross-referencing entry data with known Chinese manufacturers and logistics routes.
UFLPA enforcement — the Uyghur Forced Labor Prevention Act requires importers to prove goods aren't made with forced labor from Xinjiang. Goods that transship through Vietnam still face UFLPA detention if the raw materials originated in China.

Penalties

Tariff recovery — full Section 301 duties retroactively assessed on all transshipped entries, plus interest
Civil penalties — up to 4x the unpaid duties (19 U.S.C. § 1592)
Criminal penalties — in egregious cases, up to $250,000 in fines and 2 years imprisonment
Exclusion — future shipments from that supplier can be blocked at the border

How to Protect Yourself

Know your supply chain. Visit your Vietnamese suppliers. Verify production capacity matches what they're shipping to you.
Document country of origin. Maintain certificates of origin, production records, and raw material sourcing documentation.
Ask about Chinese inputs. If your Vietnamese manufacturer uses Chinese components, the finished product may still have Chinese origin for tariff purposes depending on the substantial transformation test.
Get a ruling. If there's any ambiguity about country of origin, request a binding ruling from CBP before importing. It costs nothing and provides legal certainty.

Documentation and Compliance Requirements

Every shipment from Vietnam requires these documents:

Standard documents:

Commercial invoice (value, quantity, description, country of origin)
Packing list
Bill of lading or airway bill
Customs bond — required for all commercial imports over $2,500
ISF (Importer Security Filing) — must be filed 24 hours before vessel departure from Vietnam

Product-specific requirements:

Textiles/apparel: Fiber content declaration, country of origin marking on each garment, visa or textile declaration (for quota products)
Electronics: FCC declaration of conformity (if radio-frequency device), UL certification documentation
Seafood: FDA prior notice, HACCP documentation, Seafood Import Monitoring Program (SIMP) traceability
Wood products: Lacey Act declaration — must declare species, country of harvest, quantity. Failure to comply can result in criminal penalties.

For USMCA-eligible goods: USMCA doesn't apply to Vietnam, but if you're importing Vietnamese components for manufacturing in the US and later exporting to Mexico/Canada, USMCA origin rules for the finished product could be relevant.

Getting Started: How to Calculate Your Total Landed Cost

The tariff is only part of your cost. Total landed cost includes:

Product cost (FOB Vietnam)
Freight — ocean shipping from HCMC/Haiphong to US West Coast: typically $2,000-4,000 per 40' container
Insurance — 0.3-0.5% of CIF value
Duties — calculate here using your HTS code and "Vietnam" as origin
Merchandise Processing Fee — 0.3464% of entered value (min $31.67, max $614.35)
Harbor Maintenance Fee — 0.125% of cargo value
Customs broker fees — $150-300 per entry
Warehousing/drayage — varies by port and volume

For a ballpark: on a $50,000 shipment of furniture (0% MFN + 15% Section 122), your total duties, fees, and logistics costs add roughly 20-25% to the product cost. On apparel (16.6% MFN + 15% Section 122), it's closer to 40%.

The difference between Vietnam and alternative sourcing countries often comes down to 5-15 percentage points on total landed cost. That margin can flip if Section 301 tariffs are added. Compare rates across countries →

Frequently Asked Questions

Is it still cheaper to import from Vietnam than China?

For most products, yes — substantially. The tariff gap ranges from 25-100 percentage points depending on the product category, entirely because China faces Section 301 tariffs that Vietnam doesn't. But this advantage is at risk if the Section 301 investigation results in new tariffs.

Will Vietnam get Section 301 tariffs?

Possible but not certain. USTR launched the investigation in March 2026, hearings concluded in May, and determinations are expected mid-to-late 2026. The political direction suggests some action is likely, but the scope and rate remain unknown. Plan for the possibility — don't bet your supply chain on it not happening.

What's the shipping time from Vietnam to the US?

Ocean freight transit times from Ho Chi Minh City (Cat Lai port) or Hai Phong:

To US West Coast (LA/Long Beach): 18-22 days
To US East Coast (NY/NJ, Savannah): 28-35 days (via Suez or Panama)
Air freight from Tan Son Nhat (SGN): 2-4 days

Do I need a customs broker for Vietnam imports?

Technically, you can file your own customs entries if you have an ACE account. Practically, unless you're importing fewer than 5 shipments per year and they're all straightforward, use a broker. The compliance complexity — especially with Section 122, transshipment enforcement, and product-specific requirements — makes professional assistance worth the $150-300 per entry fee.

How does the Section 122 court ruling affect my Vietnam imports?

The CIT ruled Section 122 unlawful on May 7, but the Federal Circuit stayed the ruling on May 12. You're still paying the 15% surcharge. If the ruling is upheld, you may be eligible for refunds — consider filing a CBP protest on your entries to preserve your rights. Section 122 also expires by statute on July 24, 2026, regardless of the appeal outcome.

Last updated: May 2026. Tariff rates on Vietnamese goods are subject to change pending the Section 301 investigation outcome and Section 122 appeal. For current rates on specific products, use our tariff calculator or browse the HTS schedule. See Vietnam's country tariff page for a quick overview of all applicable rates.