Importing from Vietnam to the US in 2026 means paying the 12.5% base reciprocal tariff on most product lines — down from 46% in mid-2025 after the Supreme Court struck down IEEPA tariffs in February. Vietnam's the cheapest non-USMCA origin for apparel, footwear, furniture, and consumer electronics right now, and the data shows it: US imports from Vietnam hit roughly $142 billion in 2025, second only to China and Mexico. But three things change the math fast — Section 232 on steel, aluminum, copper, and lumber still applies regardless of country of origin; the 10% Section 122 baseline expired at its 150-day limit on July 24, 2026 and was replaced by the Section 301 forced-labor tariff that put Vietnam in a 12.5% tier; and USTR's earlier Section 301 country review named Vietnam among 16 economies still watched for an additional surcharge. Here's the actual workflow, the rate stack, and a $40,000 apparel container worked end-to-end.
Vietnam's Tariff Rate Today (July 2026)
The headline rate is 12.5% — the base reciprocal tariff (the Section 301 forced-labor tariff that replaced Section 122 on July 24, 2026), applied uniformly across most HTS lines. Vietnam sits in the 46-economy 12.5% tier alongside China and Thailand; standard-tier countries pay 10%. MFN base rates run separately depending on the product — apparel chapters 61-62 typically 8-32%, footwear chapter 64 8-37.5%, furniture chapter 94 0-4.7%, and most chapter 85 consumer electronics at 0%. The base reciprocal layer stacks on top of MFN. There's no China-style Section 301 product layer on Vietnam — that's the central reason Vietnam beats China by 25 points right now. Section 232 still hits Vietnamese steel (50%), aluminum (50%), copper (50%), autos (25%), semiconductors (25%), and lumber (10%) — those national security tariffs survived SCOTUS untouched. For most consumer goods importers, the all-in stack is just MFN plus the 12.5% base reciprocal — and that's it.
Step-by-Step: How to Import from Vietnam
Step 1: Get an EIN if you don't have one — the Importer of Record needs an IRS EIN registered with CBP. Step 2: File CBP Form 5106 (Importer ID Input Record) to activate the EIN with Customs. Step 3: Hire a licensed customs broker. Almost every US importer uses one for ocean freight; brokerage runs $125-$300 per entry. Step 4: Get HTS classification right. Vietnamese exporters often misclassify on commercial invoices; verify against the USITC HTSUS database before the goods sail — see our guide on how to find an HTS code. Step 5: Source freight. Full container load (FCL) from Ho Chi Minh City to Long Beach runs roughly $2,400-$3,800 per 40-foot container in mid-2026, plus $400-$700 in destination charges. Step 6: Buy marine cargo insurance (typically 0.3-0.6% of CIF value). Step 7: At entry, your broker files Form 7501 electronically through ACE. Step 8: Pay duty within 10 working days of release — most importers use ACH or a continuous bond rather than per-entry payments.
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Worked Example: $40,000 Apparel Container from Ho Chi Minh
A $40,000 CIF container of women's cotton knit shirts from a factory in Binh Duong, classified under HTS 6109.10.00 (cotton T-shirts and singlets, knit). MFN: 16.5%. Base reciprocal: 12.5%. Section 232: 0% (no steel or aluminum content). MFN at 16.5% = $6,600. Base reciprocal at 12.5% = $5,000. Subtotal duty: $11,600. MPF at 0.3464% = $138.56 (capped at $614.35 per entry). HMF at 0.125% = $50.00. Total entry cost: $11,788.56. Effective rate: 29.5%. The same container from China today: 16.5% MFN + 12.5% base + 25% Section 301 = 54% effective, with duty totaling $21,788.56. The Vietnam vs. China delta on a single container is $10,000 — that's the math driving Old Navy, Gap, and Nike to keep moving cut-and-sew capacity south. Plug your actual freight and broker fees into the landed cost calculator to see all-in landed cost per unit.
What Changed on July 24: Section 122's Expiry and the Forced-Labor Tariff
The 10% Section 122 baseline expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff. Trump had signed the original layer under Section 122 of the Trade Act of 1974, which caps the duration at 150 days unless Congress extends — there was no path for unilateral renewal. The replacement forced-labor tariff runs a 10% standard tier for most economies and a 12.5% tier for a 46-economy list that includes China, Vietnam, and Thailand, which is why Vietnam's base moved from 10% to 12.5% on July 24. USTR's earlier Section 301 country review had named Vietnam among 16 economies — Thailand, Indonesia, Malaysia, Cambodia, Bangladesh, India, Brazil, and others. Beltway analysts still flag a possible additional country-specific surcharge on top of the 12.5% tier; if one lands, Vietnamese apparel goes from about 29.5% effective toward 40%+ — narrowing the gap to China. Bake escalation language into any Q4 contract.
Top Vietnamese Exports to the US in 2026
Apparel and textiles ($24B in 2025, mostly chapters 61-62) — Vietnam is now the largest single foreign supplier of US apparel, ahead of China for the third year running. Footwear ($11B, chapter 64) — Nike alone sources roughly 50% of US-bound footwear from Vietnam. Furniture ($14B, chapter 94) — Vietnam overtook China as the largest furniture supplier in 2023; the China vs. Vietnam delta on a $20,000 sofa container is $5,000 in duty, which is why Wayfair and West Elm relocated 60%+ of case-goods sourcing south. Consumer electronics ($16B, chapter 85) — Samsung's Vietnam factories ship most US-bound smartphones; final-assembly Apple AirPods come out of Bac Ninh. Seafood ($1.8B, chapter 03 — primarily shrimp and pangasius). Wood products ($3.5B, chapter 44 — and these pay 10% Section 232 lumber on top of the 12.5% base reciprocal layer).
FTAs, Section 232, and the De Minimis Question
Vietnam has no FTA with the US — no preference rates, no quota carve-outs. Every shipment pays the 12.5% base reciprocal layer. The only relief mechanisms are Section 232 product exclusions (Commerce, ~25% approval rate on copper, lower on steel/aluminum) and product-specific Section 301 exclusions for Chinese-origin goods (which doesn't help Vietnamese-origin product anyway). The de minimis exemption — historically allowing $800 shipments duty-free — ended for China and Hong Kong on May 2, 2025 and for all origins, Vietnam included, on August 29, 2025; a June 2026 regulation made the repeal indefinite ahead of the statutory July 1, 2027 sunset. Low-value Vietnamese consumer goods shipments no longer qualify for the $800 threshold regardless of value.
Action Checklist for 2026 Vietnam Programs
Step 1: For any active 2025 entries between April 5 and February 24, file IEEPA refund claims through the CAPE portal — Vietnam paid up to 46% during the IEEPA window. The refundable difference back to 10% is roughly $36 per $100 of CIF value. Step 2: For Q4 2026 contracts, write duty escalation clauses tied to Section 301 announcements. Step 3: Verify HTS classification on every active SKU — Vietnamese suppliers misdeclare classification roughly 20% of the time on first entries, per CBP audit data. Step 4: For products with steel or aluminum content, run shadow quotes from Mexican or Canadian USMCA-qualifying suppliers — the 50% Section 232 layer drops to 0% if origin shifts to North America and USMCA rules are met. Step 5: Watch the USTR docket for any further country-specific Section 301 surcharge — the forced-labor determination landed July 24 and moved Vietnam to the 12.5% tier, but an additional country surcharge remains possible. Step 6: Get on your broker's CAPE filing queue if you have IEEPA refund exposure — backlog is real and queue position determines refund timing.
Key Takeaway
Vietnam at 12.5% base reciprocal plus MFN is the cheapest non-USMCA origin for most US consumer goods in mid-2026. A $40,000 apparel container costs roughly $11,789 in total duty versus $21,789 from China — a $10,000 saving that's been driving sourcing migration since 2018. Section 122 expired July 24 and was replaced by the Section 301 forced-labor tariff, which put Vietnam in the 12.5% tier; a further country-specific surcharge remains a live risk. Run the landed cost calculator with current freight and broker quotes, file any 2025 IEEPA refunds through CAPE, write escalation clauses into Q4 contracts, and verify Section 232 exposure on every line with metal content.
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