Importing from Vietnam to the US (2026)

The tariff stack for Vietnamese goods

1. Column 1 general rate from the HTSUS. Vietnam has no US free-trade agreement, so FTA special rates generally don't apply.
2. Section 301 forced-labor tariff: +12.5% (HTSUS 9903.05.84) from 24 Jul 2026, unless the product is a Section 232 article or otherwise exempt.
3. Section 232 where it applies (e.g. steel/aluminum products, upholstered furniture, cabinets and vanities).
4. Possible AD/CVD, including circumvention findings on products with Chinese inputs.

Illustrative examples

Engine estimates, $20,000 customs value, ocean. Verify with a broker.

Product (HTS)	Column 1	+ 301 FL	Duty
Wooden furniture (9403.60.80)	Free	12.5%	$2,500
Cotton knit T-shirts (6109.10.00)	16.5%	12.5%	$5,800
Footwear (6403.99.90)	10%	12.5%	$4,500

Country of origin and transshipment

Origin is where goods were made or "substantially transformed", not where they were shipped from. Goods made in China and only repacked or lightly processed in Vietnam remain Chinese for tariff purposes and attract China 301 duties. CBP actively enforces against transshipment. Keep production records.

Shipping Vietnam → US

The main export gateways are Ho Chi Minh City / Cai Mep (south) and Haiphong (north), with direct and transhipment services to US West and East Coast ports. Use the container load calculator to plan FCL loads.

Read more: US tariffs in 2026 · Landed cost from Vietnam