US Tariffs on Vietnamese Goods in 2026: A Landed Cost Guide for American Importers
Date: July 19, 2026 | Category: Trade Policy & Market Opportunities
As of July 2026, most Vietnamese-origin goods enter the United States at their normal MFN duty rate plus a flat 10% Section 122 surcharge — after the US Supreme Court struck down the previous 20% “reciprocal” tariff on Vietnam in February 2026. By comparison, Chinese goods face an effective tariff burden of roughly 35% on many categories, because permanent Section 301 duties apply to China but not to Vietnam. The Section 122 surcharge is scheduled to expire on July 24, 2026 unless extended or replaced, so every landed cost calculation should be dated and re-verified at the time of shipment. This guide explains the current framework, how it compares with China, and how to calculate your true landed cost from Vietnam.
US Tariffs on Vietnam: The Situation at a Glance (July 2026)
| Item | Current Status |
|---|---|
| Base duty on Vietnamese goods | Normal MFN rate by HS code (0–10% for most consumer goods) |
| Additional surcharge | Flat 10% under Section 122 (all origins), in effect since February 24, 2026 |
| The former 20% “reciprocal” tariff | Struck down by the US Supreme Court on February 20, 2026 (IEEPA ruling); refunds in progress |
| Section 122 expiry | July 24, 2026, unless Congress extends or new measures replace it |
| Section 301 duties (China only) | Do NOT apply to Vietnamese-origin goods |
| Transshipment enforcement | Strict — goods must be genuinely Vietnamese origin with documentation |
How We Got Here: A Short Timeline
- July 2025: The US announced a trade deal with Vietnam setting a 20% baseline tariff on Vietnamese imports and 40% on transshipped goods.
- October 2025: The two governments agreed a broader framework for reciprocal, fair and balanced trade, including a path to zero tariffs for certain product lists.
- February 20, 2026: The US Supreme Court ruled that the IEEPA-based tariffs — including the 20% Vietnam rate — were unlawful. Importers who paid those duties are pursuing refunds.
- February 24, 2026: The administration responded with a flat 10% global surcharge under Section 122 of the Trade Act of 1974, valid for a maximum of 150 days — until July 24, 2026.
- Mid-2026: Legal challenges to Section 122 continue, and new measures under other authorities may follow. The Tax Foundation tariff tracker maintains a running summary of the current state.
Vietnam vs China: The Tariff Gap Remains
The headline numbers have changed since 2025, but the structural advantage of Vietnamese origin has not. Section 301 duties — 25% on most Chinese industrial and consumer goods (Lists 1–3), 7.5% on List 4A, and up to 100% on specific sectors — were not affected by the Supreme Court ruling and remain permanent. Vietnamese-origin goods are not subject to Section 301 at all.
| Cost Component | Vietnamese Origin | Chinese Origin |
|---|---|---|
| MFN duty (HS-code dependent) | Applies | Applies |
| Section 122 surcharge (10%) | Applies (until July 24, 2026) | Applies (until July 24, 2026) |
| Section 301 duty (7.5–25%+) | Not applicable | Applies to most categories |
| Typical combined burden | ~10–14% | ~35% or higher on covered goods |
How to Calculate Landed Cost from Vietnam: The Components
- Product cost (FOB Vietnam): Your negotiated price, excluding freight.
- Ocean/air freight and insurance: Vietnam–US West Coast ocean rates vary by season; get current quotes per container.
- Customs duty: (MFN rate for your HS code + applicable surcharges) × customs value. Confirm your HS classification first — this single input drives the whole calculation.
- Merchandise Processing Fee (MPF): 0.3464% of entry value (minimum and maximum caps apply per entry).
- Harbor Maintenance Fee (HMF): 0.125% of cargo value for ocean shipments.
- Customs broker, bond, and inland delivery: Fixed fees per entry plus trucking from port.
Worked example (illustrative only): a $100,000 FOB shipment of wooden kitchenware classified under an HS 4419 line with a 3.2% MFN rate would currently pay 3.2% + 10% = 13.2% in duty ($13,200), plus MPF (~$346) and HMF ($125) — a total customs burden of roughly $13,671 before freight and local charges. The same goods of Chinese origin under a 25% Section 301 line would pay $38,200 in duty alone. Always re-run this math with your own HS line and the rates in force on your entry date.
What Happens After July 24, 2026?
Three scenarios are in play: the Section 122 surcharge lapses and Vietnamese goods revert to plain MFN rates; Congress extends it; or the administration introduces replacement measures under other trade authorities. Prudent buyers are quoting landed costs as a range across these scenarios, keeping origin documentation impeccable, and building tariff-adjustment clauses into supply contracts. Genuine Vietnamese origin — with a verifiable production trail — remains the single best protection: transshipment enforcement did not go away, and misdeclared origin carries severe penalties. See our guide on how to verify genuine Vietnamese-origin products.
Practical Steps for US Importers Sourcing from Vietnam
- Confirm the HS classification of your product with your customs broker before negotiating prices.
- Ask your Vietnamese supplier for a certificate of origin and supporting production records with every shipment.
- Date every landed cost quote and re-verify surcharges at booking and again at entry.
- For food and food-contact products, factor in FDA compliance requirements alongside tariffs — see our companion guide on Vietnamese export certifications.
- Compare total landed cost, not just tariff rates: Vietnam’s advantage over China includes labor cost, capacity, and supply chain stability, not only duty.
Frequently Asked Questions: US Tariffs on Vietnamese Goods
What is the current US tariff rate on Vietnamese goods?
As of July 2026, Vietnamese goods pay their normal MFN rate (typically 0–10% for consumer goods, by HS code) plus a flat 10% Section 122 surcharge that applies to all origins. The former 20% reciprocal tariff was struck down by the Supreme Court in February 2026.
Is the 20% Vietnam tariff still in effect?
No. The Supreme Court’s February 20, 2026 IEEPA ruling invalidated it, and importers who paid it are pursuing refunds. It was replaced on February 24, 2026 by a flat 10% surcharge under Section 122, scheduled to run until July 24, 2026.
Do Section 301 China tariffs apply to goods made in Vietnam?
No. Section 301 duties apply to Chinese-origin goods only. Goods genuinely manufactured in Vietnam — meeting substantial transformation rules — are outside Section 301. Transshipping Chinese goods through Vietnam to evade duties is illegal and heavily enforced.
How do I calculate landed cost for a shipment from Vietnam?
Add product cost (FOB), freight and insurance, customs duty (MFN rate for your HS code plus surcharges in force on the entry date), the 0.3464% Merchandise Processing Fee, the 0.125% Harbor Maintenance Fee for ocean cargo, and broker, bond and inland delivery charges.
What happens to Vietnam tariffs after July 24, 2026?
The Section 122 surcharge expires on that date unless Congress extends it or the administration replaces it under another authority. Importers should quote costs as a scenario range and re-verify rates at the time of each entry.
Sourcing from Vietnam and want landed-cost-ready quotes with full origin documentation? Contact Viet Farm Vision to discuss your product and target volume →