Vietnam Tariff Rates 2026: 10% on US Imports
As of 2026-07-24, US imports from Vietnam carry an effective tariff of about 10%. This combines the 10% Section 122 baseline applied to all countries, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately. The rate fell from 46% after the Supreme Court struck down the IEEPA tariffs in February 2026, so importers who paid the higher rate between April 2025 and February 2026 may qualify for refunds. The 10% Section 122 tariff (effective Feb 24, 2026) expired at its 150-day limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff (10%, or 12.5% for higher-tier economies).
Last verified July 24, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers
2-minute quiz · free · personalized
What's your Vietnam tariff refund score?
The Supreme Court struck down the 2025 IEEPA tariffs and a $166B refund pool is open. See your personalized refund opportunity & filing roadmap.
Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.
Imported from Vietnam between Feb 2025 and Feb 2026? You may be owed an IEEPA tariff refund under the Supreme Court’s ruling. Estimate in 60 seconds.
Estimate My Refund →Did You Import From Vietnam?
If you imported goods from Vietnam between April 2025 and February 2026, you likely paid the 46% IEEPA tariff that was later ruled unconstitutional. You may be owed a refund.
Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your product’s classification — the exact 232 treatment depends on HTS code and metal content.
Free refund check
Estimate Your Vietnam IEEPA Refund
60-second free estimate. Based on the 46% pre-ruling rate.
Check my refund →Prepared and filed by the licensed team at Tariff Recovery Today (powered by Irongate), in partnership with Master Plan Bookkeeping.
Vietnam Import Tariff Overview
Vietnam is the biggest winner from the SCOTUS ruling — its tariff rate plunged from 46% (IEEPA) to 10% (Section 122), a 36-percentage-point reduction and the largest rate decrease of any US trading partner. This vindicates the China+1 strategy that drove $136B in annual US imports from Vietnam.
Vietnam emerged as one of the fastest-growing US trade partners over the past decade, with imports nearly tripling since 2018 as companies shifted production from China. The old 46% IEEPA rate had threatened to undermine this shift, but the SCOTUS ruling has restored Vietnam's competitive position. There is no bilateral FTA, though Vietnam is a CPTPP member. Vietnam's electronics exports are largely driven by Samsung and other multinational operations.
Key Products Imported from Vietnam
Top imports include apparel and garments, electronics (Samsung smartphones and appliances), furniture, footwear, seafood, textiles, and coffee. Vietnam has become the second-largest US apparel supplier after China and a top furniture exporter, largely displacing Chinese production in these categories.
Recent Changes
Feb 20, 2026: SCOTUS struck down IEEPA tariffs — Vietnam's rate plunged from 46% to 10% Section 122 (scheduled to sunset ~July 24, 2026). This is the largest rate decrease of any country. Section 232 metals tariffs apply at 50% on articles wholly of steel/aluminum and 25% on derivative products (both on full customs value, after the April 6, 2026 restructuring). The 36-point reduction dramatically improves the economics of Vietnam-based manufacturing. Circumvention enforcement continues targeting goods transshipped through Vietnam to avoid Chinese Section 301 tariffs.
Tips for Importers
Vietnam is dramatically more competitive post-SCOTUS — the 36-point tariff reduction makes it the clear winner among China+1 alternatives. For apparel at 10% Section 122 plus ~16.5% base rate, Vietnam now undercuts the old cost structure by more than 30 points. Furniture from Vietnam is again highly competitive versus Mexican and domestic alternatives. Ensure goods are genuinely produced in Vietnam (not transshipped from China), as CBP circumvention enforcement remains aggressive. Plan for the ~July 2026 Section 122 expiry — if it lapses, Vietnam could face 0% tariff or new legislation.
How Are US Tariffs on Vietnam Imports Calculated?
US import duties on goods from Vietnam are determined by multiple overlapping tariff authorities. The base layer is the 10% Section 301 forced-labor tariff, which replaced the expired 10% Section 122 tariff on July 24, 2026 and applies to most countries without a separate trade deal. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, regardless of the Section 122 rate.
To calculate the total duty on a specific import from Vietnam, use our US import duty calculator or landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare Vietnam rates with other countries to evaluate sourcing alternatives.
Already importing from Vietnam? If you paid the higher pre-SCOTUS IEEPA rate in 2025, you may be able to claim an IEEPA tariff refund. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of the duties you paid — both are separate from the rates above.
Advertisement
Rates by Product Sector
| Sector | Base Rate | Surcharge | Effective Rate | Notes |
|---|---|---|---|---|
| Electronics | 0% | — | Free | — |
| Clothing & Apparel | 16.5% | — | 16.5% | — |
| Footwear | 12.5% | — | 12.5% | — |
| Furniture | 0% | — | Free | — |
| Food & Agriculture | 5% | — | 5% | — |
See tariff rates for:
Compare with Alternative Sources
Advertisement
Browse Vietnam Tariffs by Product Category
Compare Vietnam with Other Countries
US States Importing from Vietnam
Calculate Duty from Vietnam
Vietnam Tariffs by Product
Industry-Specific Refund Tools for Vietnam Importers
Guides for Vietnam Importers
Tariff rates change fast. Stay ahead.
Free alerts when US import tariff rates change. Join importers and trade professionals who stay informed.
No spam. Unsubscribe anytime.
Frequently Asked Questions
How much did the SCOTUS ruling reduce tariffs on Vietnamese goods?
Is Vietnam now cheaper than China for manufacturing?
Are Samsung products made in Vietnam affected by these tariffs?
What happens to Vietnamese import tariffs when Section 122 expires?
Is transshipping goods through Vietnam to avoid Chinese tariffs legal?
Related Product Categories
Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.