QUICK ANSWER The import tax from Vietnam to the USA on most products entered on November 9, 2026 is the General rate on the HTS line plus a 12.5 percent Section 301 duty, in force since July 24, 2026. The main Section 232 goods, such as steel, aluminum, vehicles and wood, pay the 232 duty instead of the 12.5 percent. The 28 product groups under AD/CVD orders add a deposit. CBP charges the MPF (0.3464 percent, $34.58 to $670.86) and, by ocean, the 0.125 percent HMF. On $52,000 of cotton T-shirts shipped by ocean, duties and fees come to $15,325.13.
The tariff on Vietnamese goods has changed six times since April 2025, so a rate quoted last year is likely wrong today. This guide sets out the import tax from Vietnam to the USA as it stands on November 9, 2026, with the primary source for each rate.
How tariffs stack on Vietnamese goods as of November 9, 2026
Vietnamese goods start from the General (normal trade relations) rate in Column 1 of the HTS. No free trade agreement links Vietnam and the US, and Vietnam has no special program in the HTS General Notes. Every other duty is added on top of that rate.
Duty layers on products of Vietnam, November 9, 2026
| Layer | Rate | Covers | Source |
|---|---|---|---|
| General rate (Column 1) | Varies by HTS line, Free or higher | Every product | USITC HTS |
| Section 301 forced labor, 9903.05.84 | +12.5% | Most Vietnamese goods entered since July 24, 2026 | FR 2026-15181 |
| Section 232 | Per program | Metals, vehicles, wood, semiconductors and other groups, any origin | CBP Trade Remedies |
| AD/CVD | Per order and producer | 28 product groups | Commerce (ITA) orders, FR 2026-20269 |
| China Section 301 lists, 9903.88 | Not charged | Products of China only | USITC HTS, 9903.88.01 |
Products of China pay the same 12.5 percent plus any Section 301 list duty, set out in the guides to import tax from China and Section 301 tariffs on China.
What counts as made in Vietnam is set by 19 CFR 134.1: the country of manufacture, changed only by a substantial transformation, with textiles and apparel under 19 CFR 102.21. Transshipment does not change origin: Chinese goods that merely pass through Vietnam stay products of China, and the country of origin rules guide sets out the tests.
The 12.5 percent Section 301 duty on products of Vietnam
USTR's forced labor action under Section 301 covers 60 economies and puts products of Vietnam at 12.5 percent (USTR, July 23, 2026). The duty is added to the General rate for goods entered for consumption from 12:01 a.m. Eastern time on July 24, 2026. On November 9, 2026 the HTS still listed it under 9903.05.84.
The 12.5 percent is not charged on:
- the provisions in Annex I of the notice and the articles named in note 52(c)
- civil aircraft and parts, and articles for pharmaceutical use
- the main Section 232 articles, listed in the next section
A challenge by US states at the Court of International Trade has been stayed since August 19, 2026, with no ruling, and the guide to tariff refunds follows the case.
Section 232 tariffs on Vietnamese products
Section 232 duties follow the product, whatever its origin, and CBP lists each program on its Trade Remedies page. Goods under the metal, automotive, heavy vehicle, wood and semiconductor headings pay the 232 duty instead of the 12.5 percent, and so do patented pharmaceuticals since July 31, 2026.
A proclamation of June 1, 2026, published on June 4 and in force from June 8, further adjusted the metals regime (FR 2026-11314), and the rate for a given product comes from CBP's program guidance.
The Vietnam tariffs that ended in 2025 and 2026
Vietnamese goods went through six rate changes and a Supreme Court ruling in 16 months.
US tariff changes on Vietnamese goods, April 2025 to July 2026
| Date | Change | Rate | Source |
|---|---|---|---|
| April 5, 2025 | IEEPA baseline on all imports | +10% | EO 14257 |
| April 9, 2025 | Country rate for Vietnam | +46% | EO 14257 |
| April 10, 2025 | Country rates paused for 90 days | +10% | EO 14266 |
| August 7, 2025 | Reciprocal rate for Vietnam; 40% on goods CBP finds transshipped | +20% | EO 14326; Joint statement, October 26, 2025 |
| February 20, 2026 | Supreme Court holds IEEPA does not authorize tariffs | IEEPA duties unlawful | Learning Resources, Inc. v. Trump |
| February 24, 2026 | Section 122 surcharge for 150 days | +10% | FR 2026-03824 |
| July 24, 2026 | Section 122 ends; forced labor duty starts the same minute | +12.5% | FR 2026-15181 |
The 20 and 40 percent rates were both IEEPA duties, so the ruling ended them, and CBP launched the CAPE refund tool for IEEPA duties on April 20, 2026 (CBP). The guide to US tariffs by country shows the same period for other origins.
Antidumping and countervailing duty orders on Vietnamese products
Commerce's International Trade Administration (ITA) sets antidumping (AD) and countervailing (CVD) duties per product and country. As of November 9, 2026, 28 AD and 13 CVD orders cover 28 Vietnamese product groups (ITA notices, October 2025 to October 2026).
Vietnamese products under AD/CVD orders, October 2026
| Family | Vietnamese products under order |
|---|---|
| Food | Frozen fish fillets, frozen warmwater shrimp, raw honey |
| Steel and metal | Steel nails, steel wire garment hangers, steel concrete reinforcing bar, corrosion-resistant steel, oil country tubular goods, welded stainless steel pressure pipe, refined copper pipe and tube, utility scale wind towers, boltless steel shelving, tool chests and cabinets, chassis |
| Packaging and paper | Polyethylene retail carrier bags, laminated woven sacks, paper shopping bags, paper file folders, paper plates, thermoformed molded fiber products, polypropylene corrugated boxes |
| Home and consumer goods | Mattresses, uncovered innerspring units, gas powered pressure washers, passenger vehicle and light truck tires |
| Energy, textiles, pharmaceutical supplies | Crystalline silicon photovoltaic cells, polyester textured yarn, hard empty capsules |
The deposit is paid with the estimated duty, at a rate set per producer or exporter. Exporters without a rate of their own pay the Vietnam-wide rate: 131.53 percent on rebar (FR 2026-19102), plus a 6.80 percent countervailing duty deposit (FR 2026-19103), and 130.58 percent on polypropylene corrugated boxes (FR 2026-14421).
Six of these groups came under order between December 2025 and September 2026. Commerce also runs circumvention inquiries, and CBP investigates evasion of orders under EAPA.
MPF and HMF on a shipment from Vietnam
CBP charges two fees with the duty. The MPF limits below apply from October 1, 2026.
CBP fees from October 1, 2026 (fiscal year 2027)
| Fee | Amount | Applies to | Source |
|---|---|---|---|
| Merchandise Processing Fee (MPF) | 0.3464% of value, minimum $34.58, maximum $670.86 | Formal entries | 19 CFR 24.23; FR 2026-15530 |
| Manual surcharge | $4.15 | Manual entry or release | FR 2026-15530 |
| MPF, informal entry | $2.77 automated; $8.30 manual; $12.45 prepared by CBP | Informal entries | FR 2026-15530 |
| HMF (Harbor Maintenance Fee) | 0.125% of the cargo's value, uncapped | Ocean cargo only | 19 CFR 24.24 |
Below about $9,983 of value, the MPF is the minimum, and above about $193,666 it is the cap.
When a Vietnamese shipment needs a formal entry
Informal entry covers shipments up to $2,500, except articles over $250 under subchapters III and IV of Chapter 99 (19 CFR 143.21), and heading 9903.05.84 sits in subchapter III. A Vietnamese article over $250 that carries the 12.5 percent must therefore be entered formally, even inside a $2,000 shipment, and the formal entry brings in the $34.58 MPF minimum. The $800 de minimis exemption has been suspended indefinitely since June 24, 2026, international mail included under a separate CBP rule, and a separate guide compares formal and informal entry.
Calculating the duty on a Vietnamese shipment
Each ad valorem rate is applied to the same customs value and the results are added.
What goes into the customs value
Customs value is normally the transaction value: the price paid or payable for goods sold for export to the US, plus statutory additions, without international freight, insurance and related services (19 U.S.C. 1401a).
Example: $52,000 of cotton T-shirts by ocean
Assumptions: cotton knit T-shirts, HTS 6109.10.00 (General rate 16.5 percent), outside the exemption annexes and AD/CVD orders, shipped by ocean.
Duties and fees on $52,000 of cotton T-shirts
| Item | Calculation | Amount |
|---|---|---|
| Customs value | Goods price, without freight or insurance | $52,000.00 |
| General rate | 16.5% | $8,580.00 |
| Section 301, 9903.05.84 | 12.5% | $6,500.00 |
| MPF | 0.3464%, within the limits | $180.13 |
| HMF | 0.125% | $65.00 |
| Total | $15,325.13 | |
| Share of goods value | 29.5% |
Freight, insurance and delivery come on top, and the guide to landed cost covers them.
TAKEAWAY An estimate built on the HTS rate alone would miss the $6,500 on the 12.5 percent line.
What the US imports from Vietnam
The US imported $193.9 billion of goods from Vietnam in 2025, up 42 percent from $136.3 billion in 2024. Imports from January to August 2026 came to $176.1 billion (U.S. Census Bureau). USTR puts Vietnam's goods surplus with the US at $178 billion in 2025 (FR 2026-05214).
Selected US import categories from Vietnam, USD billion (Census end-use data)
| End-use category | 2025 | 2024 |
|---|---|---|
| Computers | 31.94 | 14.64 |
| Telecommunications equipment | 28.15 | 14.53 |
| Computer accessories | 18.59 | 9.45 |
| Furniture, household goods | 12.22 | 11.81 |
| Apparel, textiles, nonwool or cotton | 10.45 | 9.26 |
| Cell phones and other household goods | 10.21 | 5.18 |
| Toys, games and sporting goods | 7.70 | 3.34 |
| Footwear | 4.81 | 4.27 |
| Semiconductors | 4.30 | 8.50 |
| Fish and shellfish | 1.83 | 1.71 |
How to check the duty on a Vietnamese product
Seven checks, in this order, confirm the rate for one product.
Steps to check the duty on a Vietnamese product
| Step | Check | Where | Result |
|---|---|---|---|
| 1 | The 10-digit HTS code | USITC HTS | Sets every other rate |
| 2 | General rate, Column 1 | Same HTS line | Base duty; no FTA or GSP rate for Vietnam |
| 3 | 9903.05.84 and exemptions 9903.05.85 to 9903.05.92 | HTS Chapter 99, U.S. note 52 | 12.5% or exempt |
| 4 | Section 232 coverage | CBP Trade Remedies | 232 duty in place of 12.5% for the main 232 groups |
| 5 | AD/CVD order scope | ITA orders, Federal Register | Producer or Vietnam-wide deposit |
| 6 | Proof of origin | 19 CFR 134.1; 102.21 for textiles | Vietnamese origin |
| 7 | Binding ruling | CBP | A binding classification before shipping |
CBP makes the final rate decision (CBP, Determining Duty Rates), and once the rates are confirmed, the import duty calculator totals a shipment.
Common questions about import tax from Vietnam
What is the tariff on goods from Vietnam right now?
On November 9, 2026, most Vietnamese products pay their HTS General rate plus 12.5 percent under Section 301. The main Section 232 goods pay the 232 duty instead, goods in the 28 AD/CVD product groups add a deposit, and CBP fees apply on top.
Does Vietnam have a free trade agreement with the United States?
No. Vietnam pays the General, or normal trade relations, rate. The October 2025 joint statement set out a framework for a future reciprocal trade agreement around the 20 percent IEEPA tariff, and that tariff ended with the Supreme Court ruling of February 20, 2026.
Do China's Section 301 tariffs apply to goods made in Vietnam?
No. The China list headings (9903.88.01, .02, .03 and .15) apply only to goods of Chinese origin, so goods made in Vietnam pay Vietnam's own 12.5 percent under 9903.05.84 instead, and the guide to import tax from China covers what Chinese goods pay.
Which Vietnamese products have antidumping or countervailing duties?
Orders cover 28 product groups as of November 9, 2026, including shrimp, fish fillets and honey, steel goods from nails to rebar, bags, boxes and paper products, mattresses, tires, solar cells and hard empty capsules. Rates are set per producer or exporter and can pass 100 percent.
Is the duty on Vietnamese goods lower than on Chinese goods?
For most products, yes. On the same HTS line both countries pay the General rate and the 12.5 percent, while most products of China also pay a Section 301 list duty of 25 or 7.5 percent, set out in the guide to import tax from China.
Does the Vietnamese supplier or the US importer pay the duty?
The duty falls on the importer of record, as a personal debt to the United States under 19 CFR 141.1. A supplier bears the US duty under DDP terms, but the party named as importer of record stays liable on the entry, and the importer of record guide explains the role.
Can importers get back the reciprocal tariff paid on Vietnamese goods?
Yes, importers can claim refunds of the IEEPA duties, including the 10, 46 and 20 percent rates of 2025 and early 2026, through CBP's CAPE tool on entries that are unliquidated or liquidated within the last 80 days; older entries need a protest or a court case. A CAPE refund removes only the IEEPA duties from each entry. The 12.5 percent Section 301 duty is separate and still before the Court of International Trade, without a ruling.
Could the tariff on Vietnamese goods rise again?
It could. A Section 301 investigation into structural excess capacity, published on March 17, 2026, covers 16 economies including Vietnam. A second one, opened on May 29, 2026 and published on June 3, looks at how Vietnam protects and enforces intellectual property; USTR has extended it by three months, with findings due by February 28, 2027 (FR 2026-22868). Neither investigation has led to action yet, and new AD/CVD orders keep coming.
Further reading on duty, refunds and landed cost
- Import tax from China: list duties and fees on Chinese goods.
- US tariffs by country: the 2026 Section 301 rate for every listed economy.
- Country of origin rules: substantial transformation and rerouted goods.
- Section 301 tariffs on China: list history, coverage and exclusions.
- Tariff refunds: CAPE refunds and the forced labor case.
- Landed cost: freight, insurance and delivery beyond duty.
