What a US buyer pays on Vietnamese goods today
US duties are owed by the importer of record, usually the US buyer, not the Vietnamese exporter. The liability is a personal debt of the importer to the United States.[3] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of September 25, 2026, an entry of Vietnamese-origin goods is built from these layers. Most shipments pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line, from free upward.[2]
- A 12.5% Section 301 duty on products of Vietnam, under heading 9903.05.84, since July 24, 2026, with exemptions for listed goods.[1][2]
- Section 232 duties instead of the Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products including upholstered wooden furniture and kitchen cabinets.[2]
- Antidumping and countervailing duties on goods under a Commerce order, such as shrimp, fish fillets, solar cells, mattresses and steel reinforcing bar from Vietnam.[27][30]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[7][8]
The US duty stack on goods from Vietnam, September 25, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Vietnamese origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[2] | All Vietnamese goods | Harmonized Tariff Schedule | In force |
| Section 301, forced labor (in force) | 12.5%[1] | All products of Vietnam except the exemptions in note 1[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.84[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; upholstered wooden furniture 25%; kitchen cabinets and vanities 25%; other programs vary[4][6] | Covered products of any origin; no Vietnam partner rate in HTS Rev. 19[2] | Section 232, Trade Expansion Act of 1962; proclamations | Wood products October 14, 2025; metals on full value from April 6, 2026[5][4] |
| Antidumping and countervailing duties | Set by each order[30] | Goods covered by a Commerce order, such as shrimp, solar cells, mattresses and rebar from Vietnam[30] | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% of value, within per-entry limits that changed October 1, 2026[7] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[7] | New limits October 1, 2026[7] |
| Harbor maintenance fee | 0.125% of value[8] | Commercial cargo unloaded from a vessel at a covered US port[8] | 19 CFR 24.24[8] | In force |
| Section 122 surcharge (ended) | 10%[9] | Most imports; not on top of Section 232[9] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[9][2] | February 24 to July 24, 2026[10] |
| IEEPA reciprocal tariff (ended) | 10% baseline; 46% on April 9, 2025 only; 20% from August 7, 2025[13][14][15][17][2] | Vietnamese goods not in the exempt categories[13] | Executive Orders 14257 and 14326; 9903.02.69[17][2] | April 5, 2025 to February 23, 2026[13][21] |
| IEEPA transshipment rate (ended) | 40%, in place of the country rate[17] | Goods of any country that CBP determined were transshipped to evade the reciprocal duty[17] | Executive Order 14326, section 3; 9903.02.01[17][2] | August 7, 2025 to February 23, 2026[17][21] |
Notes to the table
Each note applies to the rows named in it. Your licensed customs broker confirms which lines go on the entry.
- Note 1, Section 301 exemptions. The 12.5% duty does not apply to goods listed in U.S. note 52(b) and (c) to Chapter 99 (9903.05.86 and 9903.05.87); to civil aircraft and their parts (9903.05.88); to listed articles for pharmaceutical use (9903.05.89); to Section 232 goods (9903.05.90, note 2); to donations (9903.05.91); to informational materials (9903.05.92); or to personal-use goods in accompanied baggage.[1][2] Vietnam has no country-specific exemption heading, unlike several other economies, including Canada, Mexico, the UK, the EU, Switzerland and Malaysia.[2]
- Note 2, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).[2] See our Section 232 guide for every 232 rate.
- Note 3, stacking. Goods that pay the 12.5% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, plus any antidumping or countervailing duty.[2]
- Note 4, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).[1][2]
- Note 5, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[9]
- Note 6, wood products. Upholstered wooden furniture and kitchen cabinets under Section 232 were outside the IEEPA reciprocal tariff.[5] Only the products listed in the proclamation's annex are covered, so check your line.
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Vietnam.[13]
- April 9, 2025. Vietnam's country rate of 46% in Annex I of Executive Order 14257 takes effect (9903.01.72).[14][2]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[15][16]
- August 7, 2025. Vietnam's reciprocal rate is set at 20% (9903.02.69), and goods CBP finds were transshipped to evade the duty face 40% instead.[17][2]
- October 14, 2025. Section 232 duties of 25% on upholstered wooden furniture and on kitchen cabinets and vanities begin.[5]
- October 26, 2025. The White House publishes a US-Vietnam joint statement on a framework for a trade agreement; its key terms include the United States keeping the reciprocal tariff on Vietnamese goods at 20%.[18]
- December 31, 2025. Proclamation 11000 moves the planned increases on upholstered furniture and cabinets from January 1, 2026 to January 1, 2027.[6]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[19][20]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[21][10]
- March 11, 2026. USTR opens Section 301 investigations of structural excess capacity in 16 economies, including Vietnam.[23]
- May 29, 2026. USTR opens a Section 301 investigation of Vietnam's intellectual property protection and enforcement.[24]
- July 24, 2026. The Section 122 surcharge expires, and the 12.5% Section 301 forced-labor duty on Vietnam begins.[9][1]
- September 18, 2026. Antidumping and countervailing duty orders on steel concrete reinforcing bar from Vietnam are published.[30][31]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[7]
- January 1, 2027. Section 232 duty on upholstered wooden furniture scheduled to rise to 30%, and on kitchen cabinets and vanities to 50%.[6]
The IEEPA tariff on Vietnam: 46% announced, 20% charged, then zero
Executive Order 14257 of April 2, 2025 listed Vietnam at 46%, one of the highest country rates.[14] That rate was suspended the day after it started, and Vietnamese goods paid the 10% baseline until Executive Order 14326 set Vietnam's rate at 20% from August 7, 2025. Goods already loaded and in transit before that date, and entered before October 5, 2025, stayed at 10%.[15][17][2] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[13]
Transshipment. Executive Order 14326 also set a 40% rate, in place of the country rate, for goods of any country that CBP determined had been transshipped to evade the reciprocal duty, on top of any penalties.[17] It was reported under 9903.02.01 and was not a Vietnam-only rate.[2]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties, including the 20% and the 40% transshipment rate, on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[19][21]
IEEPA duties already paid on Vietnamese goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the customs broker that filed its entries, can claim, and the refund is paid to the importer of record or a party it designates.[22] See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[9][10] Vietnam had no separate rate.
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.[11] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[12] As of September 25, 2026, CBP had published no Section 122 refund process, and its refund page describes CAPE as a process for IEEPA duties.[22] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 301: the 12.5% forced-labor duty and two open investigations
On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that failed to impose and enforce a ban on imports made with forced labor. Economies that had imposed a ban, committed to one in an Agreement on Reciprocal Trade, or had a partial regime got 10%; every other economy got 12.5%. USTR found that Vietnam had failed to impose and enforce such a ban and imposed 12.5% on products of Vietnam from July 24, 2026.[1] In the HTS this is heading 9903.05.84.[2]
Two more Section 301 investigations name Vietnam. USTR opened investigations into structural excess capacity in 16 economies, Vietnam among them, on March 11, 2026.[23] On May 29, 2026 it opened an investigation of Vietnam's intellectual property protection and enforcement, after naming Vietnam a priority foreign country, and proposed to find the practices actionable. The statute sets a six-month deadline for the determinations, which USTR may extend by three months.[24] As of September 25, 2026 we found no action notice in either investigation, so any further Section 301 duty on Vietnam is unsettled.
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to Vietnamese goods
Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Vietnam, so Vietnamese steel, aluminum, copper, auto parts, furniture and other covered goods pay the general rates.[2] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[4]
Furniture and cabinets. Upholstered wooden furniture pays 25% (9903.76.02) and kitchen cabinets, vanities and their parts pay 25% (9903.76.03) since October 14, 2025.[5][2] The rates rise to 30% and 50% on January 1, 2027, except for countries that reach an agreement with the United States on wood products.[6] The UK, Japan, the EU, South Korea and Taiwan have partner lines; Vietnam does not.[2] Furniture that no Section 232 program covers pays the 12.5% Section 301 duty instead.[2] Check your line.
Full rates, lines and dates are in our Section 232 guide.
Antidumping and countervailing duty orders on Vietnam
Antidumping (AD) and countervailing (CVD) duties are set by Commerce for a named product from a named country, often with a separate cash-deposit rate for each exporter. They apply on top of the Section 301 duty and the other duties above.[2] Our AD/CVD lookup lists every order in force. Orders on Vietnam include:
- Frozen fish fillets, A-552-801, antidumping order since August 12, 2003.[25]
- Frozen warmwater shrimp, A-552-802, antidumping order since February 1, 2005, and C-552-838, countervailing order published December 26, 2024.[26][27]
- Mattresses, A-552-827, antidumping order published May 14, 2021.[28]
- Crystalline silicon solar cells and modules, A-552-841, antidumping order published June 24, 2025; see also C-552-842.[29]
- Steel concrete reinforcing bar, A-552-853 and C-552-854, orders published September 18, 2026.[30][31]
The US-Vietnam trade framework: what is official
On October 26, 2025 the White House published a joint statement of the two governments on a Framework for an Agreement on Reciprocal, Fair, and Balanced Trade. It listed key terms of the agreement still to be finalized: the United States would maintain the reciprocal tariff on originating goods of Vietnam at 20%, and would identify products from Annex III of Executive Order 14346 to receive a zero reciprocal rate. The two sides also committed to cooperate on addressing duty evasion. The statement said they would work to finalize the agreement and prepare it for signature.[18]
No Vietnam line with a zero reciprocal rate appears in the HTS, and the 20% heading is the only country-rate line for Vietnam after August 2025.[2] After February 24, 2026 there was no IEEPA tariff left to adjust.[21]
As of September 25, 2026, we found no signed agreement text published by USTR or the White House. USTR's notice opening the intellectual property investigation said Vietnam had failed to make meaningful progress on those issues in the negotiations.[24] Vietnam was not among the economies given the 10% forced-labor rate for committing to a ban in a trade agreement.[1] Treat any rate tied to a deal as unsettled until it appears in the Federal Register or a CBP message.
Fees, low-value shipments and customs entry
Formal entries pay the merchandise processing fee of 0.3464% of value, within a per-entry minimum and maximum that CBP adjusts each fiscal year; new limits took effect October 1, 2026.[7] Ocean cargo also pays the harbor maintenance fee of 0.125% of value; air freight does not.[8] Our customs clearance page explains formal and informal entries and bonds.
CBP has indefinitely suspended the de minimis exemption for shipments valued at $800 or less that arrive by any mode other than the international postal network, so those shipments now need a formal or informal entry.[32] U.S. note 52 has no low-value exemption from the 12.5% Section 301 duty.[1] See our de minimis guide.
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Vietnam as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for common Vietnamese exports, such as wooden bedroom furniture, other wooden furniture, upholstered wood-frame seats, cotton sweaters, textile-upper athletic footwear and smartphones, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists, covered by Section 232 or under an antidumping or countervailing order. Our analysis of duty paid by origin shows how these layers add up.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.