Importing From Vietnam to The US Guide: United States Tariffs, Regulations, and Shipping Costs
On February 20, 2026, the US Supreme Court struck down the IEEPA-based tariffs that had imposed a 20% reciprocal duty on Vietnamese goods since August 2025. The 6-3 ruling in Learning Resources v. Trump held that the International Emergency Economic Powers Act does not authorize the president to impose tariffs. This means the 20% reciprocal tariff on Vietnam and the 40% transshipment penalty are no longer in effect. Standard HTS duty rates and Section 232 tariffs on steel and aluminum remain. Below, we break down what importers are actually paying now, what might change next, and how to stay compliant.
The US imported approximately $136.5 billion in goods from Vietnam in 2024, making Vietnam the eighth-largest US trading partner. Top import categories include electronics and computers ($58.5 billion), apparel ($15.1 billion), furniture ($12.1 billion), footwear and leather goods ($10 billion), and electrical equipment ($7.3 billion). With the IEEPA tariffs removed, Vietnam is now significantly more cost-competitive as a sourcing destination, though the situation remains fluid.
If you need a sourcing company based in Vietnam, contact the Cosmo Sourcing team: info@cosmosourcing.com
Current US Tariffs on Vietnamese Goods
The tariff landscape for Vietnamese imports has shifted multiple times since early 2025. Here is where things stand after the Supreme Court ruling.
What the Supreme Court Struck Down
The Court ruled that IEEPA does not grant the president authority to impose tariffs. Chief Justice Roberts, joined by Justices Gorsuch, Barrett, Sotomayor, Kagan, and Jackson, held that Congress never authorized tariffs under this statute. This invalidates several categories of duties that had been applied to Vietnamese goods:
The 20% reciprocal tariff on all Vietnamese imports (in effect since August 7, 2025) is no longer enforceable. The 40% transshipment penalty on goods routed through Vietnam from other countries is also struck down. The 10% baseline tariff that had been applied globally under IEEPA is invalidated as well.
What Still Applies
Not all tariffs were imposed under IEEPA. The following remain in effect because they rely on different legal authority:
Standard HTS/MFN duty rates for each product classification still apply. Vietnam receives Most Favored Nation treatment under WTO rules, and these product-specific duties have not changed. Your base duty rate depends entirely on your product's HTS code.
Section 232 tariffs on steel and aluminum imports remain at 50% across a wide range of steel and aluminum products, including derivative products added in 2025. These tariffs were imposed under the Trade Expansion Act of 1962, which was not challenged in this case.
Section 301 tariffs, which primarily affect Chinese goods, remain in place. These are less relevant for Vietnam-origin products but matter if your supply chain includes Chinese components.
What Happens Next
The ruling creates significant near-term uncertainty. The Trump administration has stated it intends to reimpose tariffs using alternative legal authorities, including Section 232 of the Trade Expansion Act, Section 301 of the Trade Act of 1974, and Section 122 of the Trade Act of 1974. However, these statutes come with procedural requirements, scope limitations, and investigation timelines that prevent immediate reimposition.
Section 122, for example, caps tariffs at 15% and limits their duration to 150 days without congressional approval. Section 232 requires a Commerce Department investigation. Section 301 requires a USTR investigation.
For importers, this means a window of lower duties, but not necessarily a permanent one. Plan accordingly: take advantage of the current rate environment while preparing for the possibility that some form of elevated tariffs returns under different statutory authority.
The Supreme Court did not address refunds for tariffs already collected under IEEPA. That question now moves to the US Court of International Trade. Importers who paid IEEPA tariffs should consult a customs broker or trade attorney about filing protective refund claims.
How to Calculate Your Total Import Costs
Your total landed cost for importing from Vietnam includes several components: the product cost (FOB or CIF), ocean or air freight, the HTS base duty rate, a customs bond (required for shipments valued over $2,500), customs brokerage fees, and any applicable Merchandise Processing Fee (MPF).
Step 1: Find Your HS and HTS Codes
Every product imported to the US is classified under the Harmonized Tariff Schedule using a 10-digit HTS code. The first six digits (the HS code) are internationally standardized. The remaining digits are US-specific and determine your exact duty rate.
Use these resources to find your code:
Harmonized Tariff Schedule: The official, searchable database maintained by the US International Trade Commission.
USITC Tariff Database: Look up duty rates by HTS code.
US Customs and Border Protection: For general import guidance and binding rulings.
If you cannot find a match, search "[your product] + HS code" directly, or call CBP to request classification assistance. For high-value or complex products, consider requesting a CBP Binding Ruling under 19 C.F.R. Part 177. This gives you a formal, citable classification decision.
Step 2: Calculate Your Duty Rate
Once you have your HTS code, look up the "General" duty rate in Column 1 of the Harmonized Tariff Schedule. This is your base rate for Vietnamese goods.
With the IEEPA reciprocal tariff struck down, your duty is now just the standard HTS rate (unless your product falls under Section 232). Example calculations under current conditions:
Cotton t-shirts (HTS 6109.10): Base duty approximately 16.5%. No reciprocal tariff. Total: 16.5%.
Bicycles (HTS 8712.00): Base duty approximately 11%. Total: 11%.
Polyester garments: Base duty can reach 32%. Total: 32%.
Certain electronics: Some categories are exempt from base duty. Total: 0%.
Steel products: Base HTS duty + 50% Section 232 tariff.
These rates represent a significant reduction from the 20%-plus base-duty calculations importers faced just days ago. In our experience helping clients source over 10,000 products across Southeast Asia, this kind of shift is exactly why accurate, real-time duty calculation matters before placing any order.
Important: These rates reflect conditions as of the Supreme Court ruling on February 20, 2026. The administration has signaled it will pursue reimposition under other authorities. Monitor US Customs and Border Protection announcements and consult your broker before committing to large orders.
Step 3: Report Shipments Over $2,500
All shipments valued above $2,500 must be filed through the Automated Commercial Environment (ACE) system. You will also need a customs bond, either a single-entry bond for occasional shipments or a continuous bond for regular importing.
Shipping Methods and Costs: Vietnam to the US
Vietnam's port infrastructure is well developed, with major container terminals in Ho Chi Minh City (Cat Lai and Cai Mep-Thi Vai), Hai Phong in the north, and Da Nang in central Vietnam. The most common US destination ports are Los Angeles/Long Beach, New York/New Jersey, Savannah, Seattle, and Houston.
Ocean Freight (Most Common)
Ocean freight remains the most cost-effective option for most importers. Current rate ranges for Vietnam to the US:
FCL 40-foot container to US West Coast: $2,000 to $3,200
FCL 20-foot container to US West Coast: $1,500 to $2,200
FCL 40-foot container to US East Coast: $3,000 to $4,500
LCL (less than container load): $50 to $80 per cubic meter (CBM)
Transit times run approximately 18 to 25 days to the West Coast and 28 to 35 days to the East Coast, door-to-door. Port congestion, particularly at Cai Mep and Cat Lai, can add 7 to 14 days.
Rates fluctuate based on season, fuel costs, and demand. Following the Supreme Court ruling, expect potential increases in booking demand on Vietnam-US lanes as importers accelerate orders to take advantage of the lower duty environment.
Air Freight
Air freight is faster but significantly more expensive, best suited for high-value, lightweight, or time-sensitive goods:
Standard air freight (over 1,000 kg): $1.10 to $1.60 per kg
Standard air freight (smaller shipments): $4.50 to $6.00 per kg
Express (FedEx/DHL, under 100 lbs): $5 to $10 per kg
Transit time is typically 3 to 7 days.
Peak Season Planning
Shipping rates spike from August through November as importers stock up for the holiday retail season. Plan shipments early and book container space well in advance during this period.
Required Documentation
Your Vietnamese supplier and freight forwarder will handle most export-side documentation, but you need to verify that everything is in order before shipment. Required documents include:
Commercial invoice with accurate product descriptions, quantities, unit prices, and total value
Packing list detailing contents, dimensions, and weights
Bill of lading (ocean) or air waybill (air freight)
Certificate of origin confirming goods were manufactured in Vietnam
HS/HTS codes for each product line
Any product-specific certificates (FCC, CPSC, FDA, etc., depending on your product category)
Even with the IEEPA tariffs struck down, certificates of origin remain important. CBP continues to scrutinize shipments from Vietnam for transshipment of Chinese goods, and proper documentation of substantial transformation in Vietnam protects you from reclassification or penalties. This is especially relevant in categories like electronics, furniture, and textiles.
US Compliance and Regulatory Requirements
No single US agency regulates all imports. The requirements depend entirely on your product category. Here are the key regulatory frameworks.
Country of Origin Labeling
Country-of-origin marking is mandatory for all goods imported into the US under 19 U.S.C. § 1304. Every product must be clearly and permanently labeled with its place of manufacture. For products made in Vietnam, the label should read "Made in Vietnam."
If your product contains components from multiple countries, the country of origin is generally the country where the product underwent its last substantial transformation. For textiles and apparel, special tariff-shift rules under 19 C.F.R. § 102.21 apply instead of the standard substantial transformation test.
Fraudulent country-of-origin labeling is a federal offense that carries serious penalties, including fines and imprisonment.
Textiles and Apparel
Vietnam's textile and garment sector exported approximately $44 billion in 2024. Apparel is one of the most regulated import categories. All textile products must comply with OTEXA labeling requirements, which include fiber content (e.g., "100% Cotton" or "60% Polyester, 40% Cotton"), care instructions, and country of origin, all in English.
The base HTS duty rate on textiles varies widely by material, from roughly 12% for cotton basics to 32% or higher for synthetic garments. With the reciprocal tariff removed, these base rates are now the full duty for most apparel imports from Vietnam, a meaningful cost reduction compared to the 36% to 52% total rates importers were paying since August 2025.
Electronics
Electronic products must meet Federal Communications Commission (FCC) standards for electromagnetic compatibility and wireless communication. Depending on the product, FCC certification, Declaration of Conformity, or Supplier's Declaration may be required. Products like laptops, phones, Bluetooth devices, and other wireless-capable equipment typically require FCC approval markings.
Consumer Products and Children's Items
The Consumer Product Safety Commission (CPSC) regulates general consumer product safety. Children's products face additional requirements under CPSIA, including third-party testing for lead content, phthalates, and other hazardous substances. A Children's Product Certificate (CPC) is required.
Food and Agricultural Products
Food imports require FDA registration and compliance with the Federal Food, Drug, and Cosmetic Act. Prior notice must be filed with the FDA before food shipments arrive. Meat, poultry, and egg products fall under USDA/FSIS jurisdiction.
Chemicals and Hazardous Materials
Chemical imports may be regulated by the EPA under TSCA, by CPSC for consumer products, and by OSHA for workplace materials. California Proposition 65 requires cancer and reproductive harm warning labels on products that contain listed chemicals and applies to any product sold in California, regardless of where it enters the US.
Lacey Act Compliance
If you are importing wood or plant-based products from Vietnam, the Lacey Act requires a declaration of the species, the country of harvest, and the value of the plant material. Vietnam is a significant furniture exporter, and Lacey Act enforcement has increased in recent years.
Key Resources for Importers
Trade Agreements Affecting Vietnam (Not with the US)
Vietnam does not have a free trade agreement with the United States. WTO/MFN rules govern trade between the two countries. The October 2025 US-Vietnam Framework for Reciprocal, Fair, and Balanced Trade was built around the now-invalidated 20% reciprocal tariff rate. It is unclear how this framework will be affected by the Supreme Court ruling.
Vietnam is party to several major trade agreements that affect its manufacturing ecosystem and may be relevant if you are considering multi-market distribution:
CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership): Covers Australia, Canada, Japan, Mexico, New Zealand, and others. Eliminates 97% to 100% of tariff lines for qualifying Vietnamese goods in member countries.
EVFTA (EU-Vietnam Free Trade Agreement): Eliminates tariffs on nearly 99% of goods traded between Vietnam and the EU.
RCEP (Regional Comprehensive Economic Partnership): Links Vietnam with ASEAN nations plus Australia, China, Japan, New Zealand, and South Korea.
These agreements make Vietnam an attractive manufacturing base for companies selling into multiple global markets.
What the Supreme Court Ruling Means for Your Sourcing Strategy
The removal of IEEPA tariffs has immediately improved the cost equation for sourcing from Vietnam. For most product categories, importers are now paying only the standard HTS duty rate, which for many goods ranges from 0% to 20%, down from the 20%-plus base rate that was in place since August 2025.
Vietnam was already competitive against China for many product categories. Chinese goods still face Section 301 tariffs (up to 25%) that were not affected by the Supreme Court ruling, as well as other product-specific duties. For categories like clothing, footwear, furniture, and consumer goods, the cost gap between Vietnam and China has widened significantly in Vietnam's favor.
That said, importers should approach this moment strategically. The administration has stated it will pursue replacement tariffs through other statutory channels, and the political environment around trade policy remains unpredictable. The most prudent approach is to take advantage of the current lower-duty window while building a supply chain that can adapt to future changes. Diversifying across multiple sourcing countries, maintaining accurate cost models, and staying current on trade policy developments are all essential.
For products where you have been holding off on orders due to the 20% tariff, now is the time to move. For products you were already importing, recalculate your margins and consider accelerating purchases before the policy landscape shifts again.
Work With Cosmo Sourcing
Navigating Vietnam's manufacturing landscape amid rapid trade policy changes is exactly what we do. Cosmo Sourcing has helped over 4,000 clients source more than 10,000 products from Vietnam since 2012. We operate on a flat-fee pricing model, not commissions, so our incentives are aligned with finding you the right supplier, not the most expensive one.
Whether you need help identifying qualified manufacturers, calculating landed costs under today's tariff structure, or ensuring your documentation meets CBP requirements, our team in Vietnam can help. We provide 2 to 6 original factory quotes per product, direct factory introductions, and full transparency throughout the process.
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