US Import Tariffs from Vietnam
Applicable Tariff Rates for Vietnam-Origin Goods
The following rates apply to goods with Vietnam country of origin imported into the United States. All rates are ad valorem (percentage of customs value) unless noted.
| Tariff Type | Rate | Applies To | Status |
|---|---|---|---|
| MFN / General Rate | Varies by HTS code | All goods (baseline) | In Effect |
| Section 232 (Steel/Aluminum) | 25% / 10% | 25% steel, 10% aluminum Section 232 duties apply | In Effect |
Top US Imports from Vietnam
These product categories represent the highest-volume imports from Vietnam into the United States. Each category has specific HTS codes, duty rates, and compliance requirements.
Get the Exact HTS Code + Duty Rate
Enter your product description. Our AI classifier returns the correct HTS code, applicable duty rates, and Vietnam Section 301/FTA status.
CBP Compliance for Vietnam-Origin Goods
Transshipment risk — CBP scrutinizes goods routed through Vietnam to avoid China Section 301 duties. Country of origin rules strictly enforced.
Country of Origin Requirements
All goods imported from Vietnam must be marked with their country of origin per CBP regulations (19 CFR 134). Goods must be "substantially transformed" in Vietnam to claim Vietnam origin — assembly alone is typically insufficient.
Anti-circumvention investigations ongoing. Vietnam-origin goods must demonstrate substantial transformation, not merely assembly from Chinese inputs.
Landed Cost from Vietnam
Get a complete cost breakdown including duty, MPF, HMF, freight, and insurance for Vietnam-origin shipments.
Compare Vietnam vs. Other Origins
See side-by-side tariff and cost comparisons for Vietnam against other major sourcing countries.
Common Questions About Importing from Vietnam
No, Section 301 tariffs do not directly apply to Vietnamese-origin goods. However, anti-circumvention risk is the #1 enforcement concern — CBP actively investigates cases where goods are routed through Vietnam to avoid China Section 301 duties. Importers must verify substantial transformation occurs in Vietnam. Mere assembly of Chinese-origin inputs is insufficient for Vietnamese origin. Maintain detailed bills of materials and manufacturing affidavits.
The blended average tariff rate for Vietnamese goods entering the US is approximately 12.7% — significantly higher than most countries because Vietnam exports large volumes of apparel (MFN 17%–32%) and footwear (MFN 8.5%–37.5%). Electronics from Vietnam commonly qualify under the ITA at 0%. Industrial machinery and computer equipment typically face 0%–3.9% MFN rates.
Vietnamese electronics commonly enter under: HTS 8517.12 (smartphones) at 0% ITA, HTS 8471.30 (laptops) at 0% ITA, HTS 8528.72 (monitors) at 0%–3.9%, HTS 8542.31 (integrated circuits) at 0%. Vietnam is now the primary alternative to China for electronics manufacturing. Samsung, Intel, and LG operate major production facilities in Vietnam, exporting billions of dollars of electronics to the US annually.
CBP's anti-circumvention enforcement for Vietnam-transshipped goods has intensified since 2018. CBP conducts factory visits, reviews production records, and analyzes HS code patterns to identify goods routed through Vietnam to avoid China Section 301. Penalties include seizure, liquidation at Section 301 rates (7.5%–25%), and potential fraud referrals to DOJ. Importers should obtain detailed factory affidavits, consider CBP binding rulings for high-volume products, and conduct supply chain due diligence.
Vietnamese apparel and footwear face some of the highest US MFN tariff rates: men's cotton shirts (HTS 6205.20) 19.7%, women's knit tops (6110.20) 16.5%–32%, leather footwear (6403.99) 8.5%–10%, athletic footwear (6404.11) 20%. These high MFN rates apply because Vietnam has no US FTA. IPEF (Indo-Pacific Economic Framework) includes Vietnam but does not provide preferential tariff rates as of 2026.
Importing from Vietnam — Complete 2026 Analysis
US–Vietnam Trade Relationship
Vietnam has emerged as the primary alternative to China for US-bound manufacturing, with imports growing from $46B in 2017 to $137B in 2024. The country has no FTA with the US — IPEF (Indo-Pacific Economic Framework) does not include tariff provisions. Vietnamese goods face full MFN rates, which are particularly high for apparel (17%–32%) and footwear (8.5%–37.5%). The April 2026 IEEPA executive order initially proposed a 46% tariff on Vietnam before the 90-day pause reduced it to the 10% baseline. Samsung, Intel, and Nike operate major facilities in Vietnam.
Practical Import Guidance for Vietnam-Origin Goods
Anti-circumvention is the #1 enforcement risk for Vietnam-origin goods. CBP conducts factory visits, reviews production records, and analyzes HS code patterns to identify goods that are merely transshipped through Vietnam rather than substantially transformed there. Maintain detailed manufacturing affidavits, bills of materials showing Vietnamese-sourced inputs, and factory wage records. Consider obtaining CBP binding rulings for high-volume product lines. Electronics qualifying under the ITA Agreement enter at 0% regardless of origin — verify ITA eligibility before assuming full MFN applies.
Key Risks and Compliance Considerations
CBP anti-circumvention investigations for Chinese-component goods. IEEPA 10% baseline (46% proposed, pending negotiations). Currency manipulation monitoring by Treasury. No FTA means no preferential rate fallback. Rising labor costs reducing cost advantage over other ASEAN sources.
Total Tariff Stack for Vietnam-Origin Imports
Understanding the cumulative tariff layers for Vietnam is essential for accurate landed cost calculation:
- Base MFN Rate: 12.7% average (apparel/footwear heavy) (varies by HTS code)
- Section 232: 25% steel / 10% aluminum. 25% steel, 10% aluminum Section 232 duties apply
- IEEPA Baseline: 10% on all non-FTA goods (April 2026 executive order)
- Merchandise Processing Fee (MPF): 0.3464% of entered value (min $31.67, max $614.35 per entry)
- Harbor Maintenance Fee (HMF): 0.125% of cargo value (ocean shipments only)
For a complete breakdown of your specific product's tariff exposure from Vietnam, order a $19 Tariff Exposure Report.
Tools for Vietnam Importers
Vietnam Section 301 & IEEPA Status — May 2026
Data current as of May 2026
Vietnam-origin goods are not subject to Section 301 tariffs. However, the April 2026 IEEPA executive order imposed a 46% additional tariff on Vietnam-origin goods — the highest rate among major US import sources. The subsequent 90-day pause (April 9, 2026) reduced this to the 10% universal IEEPA baseline, currently in effect through at least July 2026.
The high 46% rate reflects USTR's assessment of Vietnam's trade surplus with the US (~$123B in 2024) and non-reciprocal market access. Vietnam is actively negotiating a bilateral agreement to reduce the IEEPA exposure. Importers with heavy Vietnam sourcing exposure should model both the 10% current scenario and the 46% worst-case for supply chain resilience planning.
Section 301 List 4A goods manufactured in Vietnam that use Chinese-origin inputs remain an anti-circumvention enforcement priority for CBP. Substantial transformation must occur in Vietnam — assembly of Chinese components is insufficient for Vietnamese origin. CBP Form 28/29 requests for Vietnam-origin goods have increased significantly in 2025-2026. Ensure all Vietnam suppliers maintain detailed bills of materials and manufacturing affidavits.
Importers diversifying away from Vietnam due to IEEPA risk should evaluate Cambodia, Indonesia, and Bangladesh for apparel/footwear alternatives. Each has unique tariff and compliance profiles — use the country comparison tool to model alternatives.
Other US Trading Partner Tariff Profiles
Tariff rates are sourced from USITC Harmonized Tariff Schedule and Federal Register notices as of 2026-05-16. Section 301 rates reflect current USTR actions. Always verify with official sources before importing. AI-assisted analysis provided for informational purposes only — not legal or customs advice.