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US tariffs on Vietnamese goods: what changed in 2026

Information only, not legal advice. Duties depend on the exact HTS line, the origin of the goods and the date of entry; verify with a licensed US customs broker. Facts on this page were last checked on 2026-10-10.

Four legal changes reshaped US import duties on goods from Vietnam in 2026. The tariffs set under the International Emergency Economic Powers Act (IEEPA) ended after a Supreme Court ruling. A temporary 10% surcharge replaced them for 150 days and then expired. On 24 July 2026 a Section 301 duty of 12.5% on products of Vietnam took effect. Section 232 duties on wood products stayed in place, with higher rates scheduled for 2027. This page lists each change with its official source, so you can check your own goods in the HS code search.

The 2026 timeline at a glance

DateWhat changedOfficial source
20 Feb 2026Supreme Court rules that IEEPA does not authorize tariffs; Executive Order 14389 ends the IEEPA ad valorem dutiesLearning Resources, Inc. v. Trump, No. 24-1287; EO 14389, 91 FR 9437
24 Feb 2026CBP stops collecting IEEPA duties; a 10% Section 122 surcharge starts on goods of any countryCBP CSMS 67834313; Proclamation 11012, 91 FR 9339
24 Feb 2026Duty-free de minimis treatment stays suspended for all countriesEO 14388, 91 FR 9433
24 Jul 2026The Section 122 surcharge reaches the end of its 150 days; a Section 301 duty of 12.5% on products of Vietnam starts (HTS 9903.05.84)Proclamation 11012, clause 7; USTR notice, 91 FR 47318; CBP CSMS 69326983
24 Jul 2026CBP's interim rule suspends the $800 de minimis exemption for postal shipments indefinitelyCBP interim final rule, 91 FR 37801
1 Jan 2027Scheduled: Section 232 rates on upholstered wooden furniture rise to 30% and on kitchen cabinets and vanities to 50%Proclamation 11000, 91 FR 1039

IEEPA tariffs: struck down, no longer collected

In 2025 the US imposed "reciprocal" tariffs under IEEPA. For products of Vietnam the HTS carried an additional 20% under heading 9903.02.69, for goods entered from 7 August 2025. A 46% country rate announced in April 2025 (heading 9903.01.72) was terminated by the August 2025 order (HTS compiler's note citing 90 FR 37963).

On 20 February 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. The same day, Executive Order 14389 ordered that the additional ad valorem duties imposed under IEEPA "shall no longer be in effect." CBP stopped collecting them on goods entered on or after 12:00 a.m. Eastern Time on 24 February 2026 (CSMS 67834313). The order states that it does not affect Section 232 or Section 301 duties.

CBP refunds IEEPA duties on eligible entries to the importer of record. Who qualifies, what to file and what is not refunded are covered in our guide: IEEPA tariff refunds via CBP CAPE.

Section 122: a 10% surcharge for 150 days

Proclamation 11012, also signed on 20 February 2026, imposed a temporary import surcharge of 10% ad valorem under Section 122 of the Trade Act of 1974, on articles of any country (HTS 9903.03.01, with exemptions in 9903.03.02 to 9903.03.11). It applied to goods entered on or after 12:01 a.m. EST on 24 February 2026 and was set to continue "through 12:01 a.m. eastern daylight time on July 24, 2026," unless extended by an Act of Congress. We found no such Act, and the HTS chapter 99 notes (U.S. note 2(aa)) record that the surcharge expired at the close of 23 July 2026. The Section 122 surcharge is a different legal authority from IEEPA and is not part of the CAPE refund process.

Section 301 forced-labor duty: 12.5% on goods of Vietnam

On 23 July 2026 the US Trade Representative announced actions in 60 Section 301 investigations into economies that, in USTR's determination, fail to impose and enforce a prohibition on importing goods made with forced labor (notice published at 91 FR 47318 on 28 July 2026). For Vietnam the action is an additional 12.5%:

  • HTS heading: 9903.05.84, "articles the product of Vietnam," rate "the duty provided in the applicable subheading + 12.5%." The 12.5% is added to the normal duty of the HTS line; it does not replace it.
  • Start: goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on 24 July 2026 (CBP CSMS 69326983). Goods already loaded and in transit before that time and entered before 12:01 a.m. on 28 July 2026 were exempt under 9903.05.85.
  • Other economies: the same action sets 10% or 12.5% depending on the economy. Vietnam is in the 12.5% group.

Exemptions. The duty does not apply to goods covered by headings 9903.05.85 to 9903.05.92 (CSMS 69326983), including:

  • products listed in U.S. note 52(b) (heading 9903.05.86) and 52(c) (heading 9903.05.87);
  • civil aircraft and their parts (9903.05.88) and articles for pharmaceutical use (9903.05.89);
  • goods subject to Section 232, including articles of steel, aluminum or copper, vehicles and parts, wood products and semiconductor articles (9903.05.90, note 52(f)). A wood product that pays the Section 232 duty does not also pay the 12.5%;
  • donations to relieve human suffering (9903.05.91) and informational materials (9903.05.92).

Whether a line is exempt depends on the exact HTS number and, for some notes, on the product description. Check the line, not the product name.

Coffee. Six coffee lines (0901.11.00, 0901.12.00, 0901.21.00, 0901.22.00, 0901.90.10 and 0901.90.20) are listed in U.S. note 52(b), so heading 9903.05.84 does not apply to them. HS codes and duties for coffee are in our guide HS code for coffee 0901 and the US duty from Vietnam.

Court challenge. Under challenge at the U.S. Court of International Trade (In re Section 301 Forced Labor Cases, No. 26-03555; first suits filed 2026-07-24). Argued 2026-09-30; no ruling as of 2026-10-10. Not legal advice.

Section 232 wood products: rates now, and the 2027 step-up

Section 232 duties on wood products are a separate action from Section 301. Proclamation 10976 (signed 29 September 2025, 90 FR 48127) applies to goods entered on or after 12:01 a.m. EDT on 14 October 2025:

GoodsHTS headingRate since 14 Oct 2025Scheduled from 1 Jan 2027
Certain softwood timber and lumber9903.76.01+ 10%no change scheduled
Certain upholstered wooden products9903.76.02+ 25%30%
Kitchen cabinets and vanities, and their parts9903.76.03+ 25%50%

The higher rates were first set for 1 January 2026. Proclamation 11000 (signed 31 December 2025, 91 FR 1039) moved them to 1 January 2027, "except for countries with which the United States reaches an agreement" on wood products. The proclamation adds the 232 duty to other duties on the goods, "except as otherwise provided." Coverage is set line by line in U.S. note 37 to chapter 99; for kitchen cabinets and vanities it also depends on the product description.

De minimis: still suspended

Duty-free de minimis treatment for low-value shipments remains suspended. Executive Order 14388 (signed 20 February 2026, 91 FR 9433) states that the exemption "shall not apply to any shipment ... regardless of value, country of origin, mode of transportation, or method of entry," for goods entered from 24 February 2026. For mail, CBP's interim final rule (91 FR 37801, effective 24 July 2026) suspends the $800 de minimis exemption for postal shipments indefinitely and sets up a new postal informal entry process. On 8 October 2026 CBP also proposed new rules for informal entries of goods valued at $2,500 or less (91 FR 64532); comments close on 7 December 2026.

The reported US-Vietnam trade agreement (unconfirmed)

On 26 October 2025 the two governments issued a joint statement on a framework for an "Agreement on Reciprocal, Fair, and Balanced Trade" (White House). That statement referred to the 20% IEEPA reciprocal tariff, which no longer exists.

As of 10 October 2026 we found no signed agreement: USTR's page of Agreements on Reciprocal Trade lists agreements with other economies, not Vietnam, and no tariff change for Vietnam under such an agreement appears in the Federal Register or the HTS. News reports in September and October 2026 quote officials saying talks are close to completion. Treat any rate tied to the agreement as unconfirmed until a signed text and an implementing notice are published.

Still open: what to watch

  • 1 January 2027: the Section 232 step-up on upholstered wooden furniture (30%) and kitchen cabinets and vanities (50%).
  • The CIT forced-labor case (No. 26-03555): see the court-challenge note above.
  • Two more Section 301 investigations that include Vietnam: one on intellectual-property protection and enforcement, initiated 29 May 2026 (91 FR 33285), and one on structural excess capacity in manufacturing, initiated 11 March 2026 (91 FR 12886). Neither has set a duty.
  • Antidumping and countervailing duties apply on top of these measures for goods under an order; the rate depends on the producer.

Check your own HTS line

Open the line in the HS code search, with origin Vietnam and destination United States. Each duty row shows its HTS heading, its start date and a link to its source:

The search shows each measure separately. It does not add them into one total, because the duty owed depends on facts the HTS number alone does not show.

More guides: all guides.

FAQ

Is the 20% IEEPA tariff on Vietnamese goods still collected? No. CBP stopped collecting IEEPA duties on goods entered on or after 12:00 a.m. ET on 24 February 2026 (CSMS 67834313). Refunds of IEEPA duties already paid go through CBP's CAPE process: see our CAPE guide.

What extra US duty applies to most goods from Vietnam now? Heading 9903.05.84 adds 12.5% to the normal duty of the HTS line, for goods entered from 24 July 2026, unless an exemption in headings 9903.05.85 to 9903.05.92 applies. Section 232 duties and antidumping or countervailing duties can apply instead or in addition, depending on the line. Check the line in the HS code search.

Do wood products pay both the Section 232 duty and the 12.5%? No. A line that pays the Section 232 wood duty (headings 9903.76.01 to 9903.76.03) is exempt from the 12.5% (heading 9903.05.90, U.S. note 52(f)). Wood products outside those Section 232 lines, such as wooden dining tables (HTS 9403.60.8040), pay the 12.5%.

When do the Section 232 rates on furniture and cabinets go up? On 1 January 2027 under Proclamation 11000: upholstered wooden products to 30%, kitchen cabinets and vanities to 50%, except for countries that reach an agreement with the United States on wood products.

Is the Section 301 duty being challenged in court? Under challenge at the U.S. Court of International Trade (In re Section 301 Forced Labor Cases, No. 26-03555; first suits filed 2026-07-24). Argued 2026-09-30; no ruling as of 2026-10-10. Not legal advice.

Has a US-Vietnam trade agreement changed these rates? Not as of 10 October 2026. A framework was announced on 26 October 2025, but no signed agreement or implementing notice had been published by that date.

Do small parcels from Vietnam still enter duty-free under de minimis? No. Duty-free de minimis treatment remains suspended for shipments from all countries (EO 14388), and CBP's rule for postal shipments took effect on 24 July 2026 (91 FR 37801).

Not legal advice

This page summarizes official US sources as of the date shown at the top. It is not legal, customs or tax advice, and rates can change. Before you price, contract or ship, verify the duty on your exact HTS line with a licensed US customs broker.

Sources

Primary sources, checked on 2026-10-10.

Published 2026-10-10. Last updated 2026-10-10.