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Vietnam Tariff Rates 2026: 12.5% on US Imports

Updated 2026-09-14

Effective Rate

12.5%46%

As of 2026-09-14, US imports from Vietnam carry an effective tariff of about 12.5%. This combines the 12.5% Section 301 forced-labor baseline (which replaced Section 122 on July 24, 2026) applied to countries without a separate deal, 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 September 14, 2026 · Source: USITC HTS · Section 122 / 301 / 232 · run your exact numbers

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Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

Updated Feb 21, 2026: IEEPA tariff (was 46%) struck down by SCOTUS Feb 20. Replaced by the 10% Section 122 tariff (Feb 24), which 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% by economy). Base rate 46% → 10%. Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff.

IEEPA refunds — illustrative, not a personal claim

Paid IEEPA duty on imports from Vietnam in 2025–early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from Vietnam at the published 46% IEEPA rate carried about $23,000 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

How to claim an IEEPA refund

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Status is in ACE (REV-615), not a shopping-site tracker.

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Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Forced-Labor Tariff

12.5%

was 46% (IEEPA)

232 Steel

50%

232 Aluminum

50%

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.

Rate dropped from 46% (IEEPA) to 10% (Section 122, Feb 24–Jul 24). Section 122 expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff — Vietnam is in the 12.5% tier. Major apparel and electronics exporter.

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Prepared and filed by the licensed team at Tariff Recovery Today (powered by Irongate), in partnership with Master Plan Bookkeeping.

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AD/CVD Notice: Some products from Vietnam are subject to additional anti-dumping or countervailing duties not shown in the base rates above. These duties can be substantial (50-500%+ on some products). Learn about AD/CVD duties

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. When Section 122 expired July 24, 2026, Vietnam moved to the 12.5% tier of the Section 301 forced-labor tariff that replaced it. This still 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 the 10% Section 122 baseline (Feb 24), which expired July 24, 2026 and was replaced by the Section 301 forced-labor tariff — Vietnam is in the 12.5% tier. This was among the largest rate decreases 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 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 12.5% forced-labor 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. Section 122 expired July 24, 2026 and was replaced by the 12.5% Section 301 forced-labor tariff, so plan around the current regime.

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 12.5% 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 forced-labor tariff.

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 IEEPA duty in 2025–early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties — a separate program from CAPE.

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:

Electronics Clothing & Apparel Footwear Automobiles & Parts Steel & Aluminum Food & Agriculture Furniture Machinery & Equipment Pharmaceuticals Plastics & Rubber Toys & Games Energy & Batteries Textiles & Fabrics Chemicals

Compare with Alternative Sources

🇨🇳China 🇧🇩Bangladesh 🇹🇭Thailand Full Comparison Tool

Browse Vietnam Tariffs by Product Category

Ch. 27: Mineral Fuels, Oils0.5% avg MFN Ch. 30: Pharmaceutical Products0% avg MFN Ch. 39: Plastics4.2% avg MFN Ch. 61: Knitted or Crocheted Clothing14.5% avg MFN Ch. 62: Woven Clothing12% avg MFN Ch. 72: Iron and Steel1.8% avg MFN Ch. 73: Articles of Iron or Steel3.5% avg MFN Ch. 84: Machinery2% avg MFN Ch. 85: Electrical Machinery2.5% avg MFN Ch. 87: Vehicles (not Railway)2.5% avg MFN

Compare Vietnam with Other Countries

Vietnam vs China Vietnam vs India Vietnam vs Bangladesh Vietnam vs India Vietnam vs Indonesia Vietnam vs Malaysia Vietnam vs Mexico

US States Importing from Vietnam

California$450B total imports Georgia$80B total imports Washington$65B total imports

Calculate Duty from Vietnam

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Search by product name or HTS code — the same lookup as the HTS code finder, then we stack 2026 country layers. Prefer a category estimate? .

Declared Value (USD)

Vietnam Tariffs by Product

Clothing from Vietnam29% effective rate Footwear from Vietnam25% effective rate Electronics from Vietnam12.5% effective rate Steel from Vietnam50% effective rate Food from Vietnam17.5% effective rate Furniture from Vietnam12.5% effective rate Toys from Vietnam15.9% effective rate Batteries from Vietnam15.9% effective rate Textiles from Vietnam15.9% effective rate

Industry-Specific Refund Tools for Vietnam Importers

Apparel Refund EstimatorPer-entry breakdown + Master Plan call Electronics Refund EstimatorPer-entry breakdown + Master Plan call Furniture Refund EstimatorPer-entry breakdown + Master Plan call Footwear Refund EstimatorPer-entry breakdown + Master Plan call

Guides for Vietnam Importers

Section 122 Expires Tomorrow: The July 24 Tariff Playbook for Importers6 min read Tariff Refunds Hit $86 Billion Paid — June's $49B Surge and Who's Still Waiting7 min read CAPE Phase 3 Opens October 6 — Finally Liquidated Entries, and Whether You Need to Sue8 min read CAPE Phase 2 Is Live: Is It Open, What It Covers, and How to File Now5 min read

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Frequently Asked Questions

How much did the SCOTUS ruling reduce tariffs on Vietnamese goods?

Vietnam's tariff dropped from 46% (IEEPA) to a 10% Section 122 baseline, and since July 24, 2026 sits at the 12.5% Section 301 forced-labor tariff — a net 33.5-percentage-point decrease from the IEEPA peak. For a $10,000 furniture shipment, that is roughly $3,350 less in tariffs.

Is Vietnam now cheaper than China for manufacturing?

For most product categories, yes. Vietnam faces only the 12.5% Section 301 forced-labor tariff, while China faces the same 12.5% forced-labor tariff plus 25% Section 301 (Lists 1-3) tariffs. The tariff gap between Vietnam and China has actually widened since the SCOTUS ruling removed the IEEPA layer that had partially equalized them.

Are Samsung products made in Vietnam affected by these tariffs?

Samsung smartphones, appliances, and electronics manufactured in Vietnam face the 12.5% Section 301 forced-labor tariff (which replaced Section 122 on July 24, 2026). Many electronics components enter at 0% MFN under the Information Technology Agreement, reducing the effective tariff. Samsung has not announced plans to relocate production from Vietnam.

What happened to Vietnamese import tariffs when Section 122 expired?

Section 122 expired July 24, 2026 at its 150-day statutory limit and was replaced the same day by the Section 301 forced-labor tariff — Vietnam is in the 12.5% tier, so the base layer rose from 10% to 12.5%. In August 2026, 25 states sued at the Court of International Trade to block the forced-labor tariff, but CBP continues collecting it while the case proceeds. Vietnamese apparel therefore pays 12.5% forced-labor plus MFN — still far below the 2025 IEEPA era.

Is transshipping goods through Vietnam to avoid Chinese tariffs legal?

No. CBP has intensified enforcement against circumvention — goods manufactured in China and merely routed through or minimally processed in Vietnam still face Chinese Section 301 tariffs. Importers must demonstrate substantial transformation in Vietnam.

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.