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US Tariffs on Special Import Provisions (US-specific) from Vietnam — 10% (2026)

Tariff Rate Breakdown

10%

Section 122 Base

10%

Total Effective Rate

Importers sourcing special import provisions (us-specific) from Vietnam face specific tariff considerations, with approximately $127B in total bilateral trade.

As of March 2026, special import provisions (us-specific) imports from Vietnam face a base tariff rate of 10% under Section 122 of the Trade Act of 1974. This rate replaced the previous IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in V.O.S. Selections Inc. v. United States on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days. The current 10% rate expires around July 24, 2026. Congressional action would be required to extend these tariffs beyond that date.

Special Import Provisions (US-specific) (HTS Chapter 99) generally enter duty-free at the MFN level, with the Section 122 tariff as the primary duty. No additional Section 232 or Section 301 surcharges apply to most products in this category from Vietnam.

Key products in HTS Chapter 99 imported from Vietnam include Section 232 steel/aluminum tariff items, Section 301 China tariff items, Section 201 safeguard items, Anti-dumping duty items, Countervailing duty items, and related items.

Common Products in Chapter 99

Section 232 steel/aluminum tariff itemsSection 301 China tariff itemsSection 201 safeguard itemsAnti-dumping duty itemsCountervailing duty items

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Frequently Asked Questions

What is the current tariff rate on special import provisions (us-specific) from Vietnam?

As of March 2026, special import provisions (us-specific) from Vietnam face a base tariff of 10% under Section 122. The effective rate can be up to 10%.

Will the tariff on special import provisions (us-specific) from Vietnam change?

The Section 122 tariff of 10% expires approximately July 24, 2026, unless Congress extends it. Monitor legislative developments for updates.

How did the Supreme Court ruling affect special import provisions (us-specific) imports from Vietnam?

The Supreme Court's February 20, 2026 ruling struck down IEEPA reciprocal tariffs as exceeding presidential authority. The president signed a replacement 10% tariff under Section 122 the same day, effective February 24.