Shipping from Vietnam to USA: what an importer needs to know

Goods from Vietnam pay the normal US tariff rate for their HTS code, plus, since 24 July 2026, a 12.5% Section 301 tariff on products of Vietnam (HTS 9903.05.84), with exceptions such as goods under Section 232 measures. The earlier IEEPA “reciprocal” duties are no longer collected on entries from 24 February 2026.

These rules have changed often. A separate Section 301 investigation that includes Vietnam was still open in October 2026. Check CBP’s current trade messages, or ask your broker, before you price a shipment.

US customs gives a product the origin of the last country where it was substantially transformed into a new article, with a name, character and use of its own. Goods merely packed, labelled or lightly assembled in Vietnam from Chinese parts can still be Chinese in origin, and then pay the duties on Chinese goods. Textiles and apparel follow their own origin rules.

If origin is not clear-cut, ask CBP for a binding ruling before the first large order. See what an HS code is on rulings.

Under the Uyghur Forced Labor Prevention Act, goods made wholly or in part in Xinjiang, or by a listed entity, are presumed to be made with forced labor and can be stopped at the border. CBP’s own figures put Vietnam among the top three origins of shipments stopped under the law by value, with electronics a large share. Keep supply-chain records for inputs such as cotton, polysilicon and aluminium. See what you can ship.

Your supplier exports with a customs declaration and a commercial invoice, and the line or airline issues the bill of lading or air waybill. Since 5 May 2025, Vietnam’s Ministry of Industry and Trade, rather than the chamber of commerce, issues non-preferential certificates of origin. US customs does not ask for one on every entry, but it is useful evidence of origin.

The import works as from anywhere: an importer of record, a customs bond for formal entries, and an ISF for sea freight filed before loading in Vietnam. The duty-free de minimis entry for goods of $800 or less is suspended, so even small shipments go through formal or informal entry. See importer of record, customs bond and ISF filing.

Container cargo leaves mainly from the north around Hai Phong and from the south around Ho Chi Minh City and Cai Mep. Transit times vary by line and season, so take them from the bids, not from a table. Compare modes in air freight vs sea freight, and full or shared containers in FCL vs LCL.

• Pricing with last year’s tariff: check the Section 301 rate and any change since.
• Declaring Vietnam as origin for goods only finished there.
• No supply-chain records for inputs that could come from Xinjiang.
• Leaving the ISF until the container is already loaded.

Post the shipment from Vietnam to the United States, or straight to an Amazon fulfilment centre. Choose who is the importer and whether duty is in the price, and duty paid bids show the duty on its own line, so a tariff change shows up where you can see it. The form warns you when the goods fall in a sector US customs targets for forced labor.