Importing from Vietnam: Tariff Rates, Duties, and Landed Cost for U.S. Importers
Guide to U.S. tariffs on Vietnamese imports: no Section 301, Section 122 at 10%, AD/CVD exposure, and why Vietnam is the top China-alternative sourcing option.
Co-Founder of GingerControl, Building scalable AI and automated workflows for trade compliance teams.
Connect with me on LinkedIn! I want to help you :)What Tariffs Do U.S. Importers Pay on Vietnamese Goods?
Vietnamese goods entering the U.S. currently face MFN base duty rates plus a 10% Section 122 temporary surcharge (through July 24, 2026). Vietnam has no Section 301 tariff exposure (those apply only to China) and no free trade agreement with the United States. Steel and aluminum from Vietnam are subject to the 50% Section 232 tariff. For most non-metal consumer and industrial goods, the total duty on Vietnamese imports is typically 10-20%, far lower than the 35-45% on comparable Chinese goods.
Is Vietnam the Best China Alternative for U.S. Importers?
For many product categories, yes. Vietnam's zero Section 301 exposure saves 7.5% to 25% compared to China on every covered product. Vietnam's top exports to the U.S. (textiles, electronics, furniture, footwear) are exactly the product categories that face the highest Section 301 tariffs from China. The trade-off: Vietnam has significant AD/CVD exposure on specific products, and new Section 301 investigations launched in March 2026 could change its tariff profile.
Vietnam has become the primary beneficiary of the "China+1" supply chain strategy. As Section 301 tariffs pushed the effective tariff rate on Chinese goods past 30%, importers shifted production to Vietnam for textiles, footwear, furniture, electronics assembly, and consumer goods. USTR reported that U.S. imports from Vietnam reached $136.6 billion in 2024, a 19% increase from 2023.
But Vietnam's tariff advantage is not unlimited. AD/CVD orders cover 30+ product categories, and new trade investigations could introduce additional duties. This guide covers the current tariff landscape, the risks, and how to calculate your actual landed cost.
Last updated: March 2026
Vietnam's Tariff History: From 46% to 10%
Vietnam's recent tariff journey has been volatile:
| Date | Event | Rate |
|---|---|---|
| April 2, 2025 | IEEPA reciprocal tariff announced | 46% (paused during 90-day period) |
| April 21, 2025 | 90-day pause rate | 10% |
| July 2, 2025 | U.S.-Vietnam framework deal announced | 20% (replacing 46%) |
| August 7, 2025 | 20% rate implemented via executive order | 20% |
| February 20, 2026 | Supreme Court strikes down IEEPA tariffs | 0% (briefly) |
| February 24, 2026 | Section 122 global surcharge takes effect | 10% |
The current rate is 10% under Section 122, which is lower than the 20% Vietnam faced under the IEEPA framework. The Supreme Court ruling was a net positive for Vietnamese imports, cutting the surcharge in half.
However, Section 122 expires July 24, 2026. The administration has launched new Section 301 investigations covering Vietnam (among 16+ economies) for structural excess manufacturing capacity. If those investigations produce findings, Vietnam could face new tariffs that exceed the current 10%.
How Tariff Layers Stack on Vietnamese Imports
| Product Category | MFN Base Rate | Sec 301 | Sec 232 | Sec 122 | Total Duty |
|---|---|---|---|---|---|
| Textiles/apparel (knitted) | 10-32% | None | None | 10% | 20-42% |
| Footwear | 8-48% | None | None | 10% | 18-58% |
| Electronics (assembled) | 0-5% | None | None | 10% | 10-15% |
| Furniture (wood) | 0-6% | None | None | 10% | 10-16% |
| Machinery | 0-6% | None | None | 10% | 10-16% |
| Seafood | 0-15% | None | None | 10% | 10-25% |
| Steel articles | 0-5% | None | 50% | Exempt | 50-55% |
| Aluminum articles | 0-5% | None | 50% | Exempt | 50-55% |
Key observations:
No Section 301 tariffs. This is Vietnam's primary advantage over China. For a product on China's List 3 (25% Section 301), switching to Vietnam eliminates that entire 25% layer.
High MFN rates on textiles and footwear. Unlike machinery and electronics (where MFN rates are low), textiles and footwear carry some of the highest MFN rates in the tariff schedule. A leather shoe from Vietnam might face 37.5% MFN + 10% Section 122 = 47.5%. That is still lower than the same shoe from China (37.5% MFN + 7.5% Section 301 List 4A + 10% Section 122 = 55%), but the savings are smaller than for electronics or machinery.
Section 232 applies at the same rate as everywhere else. Vietnamese steel and aluminum face 50% Section 232 tariffs, identical to most countries. There is no advantage to sourcing metals from Vietnam versus other non-exempt countries.
AD/CVD Exposure: Vietnam's Hidden Tariff Risk
Vietnam has significant antidumping and countervailing duty exposure. There are currently 30+ active AD/CVD orders and 10+ ongoing investigations affecting Vietnamese products. Unlike Section 301 or Section 122 rates (which are predictable percentages), AD/CVD rates are manufacturer-specific and can be extremely high.
Select active AD/CVD orders on Vietnamese products:
| Product | Type | Approximate Rate |
|---|---|---|
| Certain steel wire rod | AD | Varies by producer |
| Certain steel nails | AD/CVD | 0-233% |
| Polyethylene retail carrier bags | AD | 52-76% |
| Certain frozen warmwater shrimp | AD | 0-25% |
| Certain corrosion-resistant steel | AD/CVD | Varies |
| Certain cold-rolled steel | AD/CVD | Varies |
| Utility-scale wind towers | AD/CVD | Varies |
| Mattresses | AD/CVD | 0-763% |
| Polypropylene corrugated boxes | AD (preliminary) | 94-131% |
The mattress order is particularly notable: rates of up to 763% essentially block imports of covered products from specific Vietnamese manufacturers.
Transshipment risk. CBP actively investigates whether goods shipped from Vietnam actually originate there or are Chinese goods routed through Vietnam to avoid Section 301 tariffs. The U.S.-Vietnam framework deal established a 40% tariff on goods determined to be transshipped, and CBP has expanded enforcement. Importers must maintain clear documentation of country of origin, including bills of materials showing where components are sourced and where substantial transformation occurs.
Worked Example: Furniture from Vietnam vs. China
Product: Wooden bedroom furniture set (HTS 9403.50) Customs value: $80,000 Mode: Ocean
From Vietnam:
| Layer | Rate | Amount |
|---|---|---|
| MFN base duty | 0% | $0 |
| Section 301 | None | $0 |
| Section 122 | 10% | $8,000 |
| MPF | 0.3464% | $277.12 |
| HMF | 0.125% | $100.00 |
| Total | $8,377.12 |
Effective rate: 10.47%
From China:
| Layer | Rate | Amount |
|---|---|---|
| MFN base duty | 0% | $0 |
| Section 301 (List 3) | 25% | $20,000 |
| Section 122 | 10% | $8,000 |
| MPF | 0.3464% | $277.12 |
| HMF | 0.125% | $100.00 |
| Total | $28,377.12 |
Effective rate: 35.47%
The Vietnam sourcing saves $20,000 on an $80,000 shipment. That is the entire Section 301 tariff.
Furniture was one of the first categories to shift from China to Vietnam. Chinese furniture imports fell significantly after Section 301 tariffs took effect, while Vietnamese furniture exports to the U.S. surged. However, this shift also triggered AD/CVD investigations on Vietnamese furniture, which importers should check before committing to supply chains.
GingerControl's Tariff Calculator shows the full tariff stack for any HTS code from Vietnam: MFN, Section 232, Section 122, and processing fees. Compare against China, Mexico, India, or any other origin across 200+ countries.
What Happens Next for Vietnam?
Three developments could change Vietnam's tariff profile:
1. Section 122 expiration (July 24, 2026). If Section 122 expires without replacement, the 10% surcharge on Vietnamese goods disappears. General Vietnamese imports would fall to MFN-only rates (typically 0-15% for industrial goods), the lowest tariff burden since before 2025.
2. New Section 301 investigations. USTR launched investigations on March 11, 2026 into structural excess manufacturing capacity in 16+ economies including Vietnam. If these produce tariff actions, Vietnam could face its own Section 301 tariffs for the first time.
3. AD/CVD expansions. As more production shifts from China to Vietnam, expect more AD/CVD petitions from U.S. domestic industries alleging dumping or subsidization by Vietnamese manufacturers.
GingerControl is a trade compliance AI platform that helps importers, exporters, and customs brokers classify products, simulate tariff costs, and track policy changes. The Tariff Briefing provides daily curated digests of tariff policy changes, including Section 301 investigation updates and AD/CVD order developments.
FAQ
Does Vietnam have a free trade agreement with the United States?
No. There is no FTA between the U.S. and Vietnam. Vietnamese goods enter at MFN (Column 1 General) rates plus any applicable surcharges. Vietnam does not receive preferential duty treatment or MPF exemptions. The U.S.-Vietnam bilateral trade deal (July 2025) set tariff rates but is not a comprehensive FTA.
Are Section 301 tariffs applied to Vietnamese imports?
No. Section 301 tariffs currently apply only to goods originating in China. This is Vietnam's primary tariff advantage over China: zero Section 301 exposure saves 7.5% to 100% depending on the product category.
What is the transshipment risk when importing from Vietnam?
CBP investigates whether goods shipped from Vietnam actually originated there. If CBP determines goods were transshipped (Chinese goods routed through Vietnam without substantial transformation), the goods may be subject to China's Section 301 tariff rates plus penalties. Importers should maintain documentation showing bills of materials, manufacturing processes, and where substantial transformation occurs.
Which Vietnamese products face antidumping duties?
Over 30 product categories from Vietnam are covered by active AD/CVD orders, including steel products, shrimp, mattresses, polyethylene bags, and others. Rates range from 0% to 763% depending on the product and manufacturer. Check the ITA AD/CVD database for current orders.
How does GingerControl help with Vietnam import cost calculations?
GingerControl's Tariff Calculator calculates the full tariff stack for Vietnamese imports: MFN base rate, Section 232 (for metals), Section 122, MPF, and HMF. The side-by-side country comparison shows Vietnam vs. China, Mexico, India, or any other origin so you can quantify the sourcing advantage.
Vietnam's tariff advantage over China is real and significant for most product categories: zero Section 301 exposure saves 7.5% to 25% on every covered product. But Vietnam is not risk-free: AD/CVD orders, transshipment enforcement, and new Section 301 investigations all require monitoring.
GingerControl's Tariff Calculator shows you the full tariff picture for Vietnam and 200+ other countries. Try it free →
References
[REF 1] USTR -- U.S.-Vietnam Framework Agreement Fact Sheet Data cited: 20% IEEPA reciprocal tariff rate, market access commitments, tariff adjustment provisions Source: USTR Fact Sheet Published: October 2025
[REF 2] Tax Foundation -- Tariff Tracker: 2026 Trump Tariffs Data cited: Section 122 replacing IEEPA, new Section 301 investigations March 11, 2026 Source: Tariff Tracker
[REF 3] Covington & Burling -- IEEPA Tariffs Terminated Data cited: Supreme Court ruling, Section 122 at 10%, effective February 24, 2026 Source: IEEPA Terminated
[REF 4] ING THINK -- From IEEPA to Section 122: Implications for Asia Data cited: Vietnam as biggest ASEAN winner from tariff reset, supply chain positioning Source: Tariff Reset Asia Published: February 23, 2026
[REF 5] Vietnam Briefing -- US Tariffs on Vietnamese Exports Data cited: 20% IEEPA rate, 40% transshipment rate, tariff timeline, AD/CVD exposure (30+ active orders) Source: Vietnam Briefing
[REF 6] USA Customs Clearance -- Import Costs from Vietnam Data cited: AD/CVD orders on Vietnamese products, MFN rates by product category Source: Import Costs Vietnam
Written by
Chen Cui
Co-Founder of GingerControl
Building scalable AI and automated workflows for trade compliance teams.
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