Vietnam Tariffs 2026 Timeline: What Is the Current US Tariff on Vietnam? Key Rules of Origin to Check Before Setting Up a Factory

As of October 2, 2026, the most direct additional US tariff on Vietnam is the 12.5% Section 301 forced labor tax effective July 24, under HTS 9903.05.84. The original 20% reciprocal tariff stopped being collected on February 24; the product's regular rate, Section 232 metals tariffs and anti-dumping duties may still stack on top.

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Suppose you are preparing to lease a factory in Dong Nai and your supply chain team holds up a Vietnamese C/O, asking: "Does this alone mean Vietnamese origin?" Not necessarily. A C/O is a document; US Customs will still examine whether the materials, processes and value added constitute substantial transformation.

What is the current US tariff rate on Vietnam?

There is no single figure that can be answered without the product's tax number. Airlift USA notes that most goods of Vietnamese origin have paid an additional Section 301 rate of 12.5% on top of the regular HTS product rate since July 24, 2026; it remains in effect as of September 25.

In other words, the actual burden is the product's regular rate plus 12.5%. Metals, furniture and products covered by anti-dumping orders may attract additional measures as well.

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There are also two port charges: according to Airlift USA, the Harbor Maintenance Fee on seaborne cargo is 0.125% of cargo value, in effect through September 25, 2026, while the Merchandise Processing Fee for formal entries is 0.3464%, with a new cap taking effect October 1. Neither should be calculated as part of the tariff.

What happened to Vietnam tariffs in 2025 and 2026?

The biggest change was the dismantling of the legal basis for the 20% reciprocal tariff, followed by replacement measures. All of these dates belong in an investment model, not just today's rates.

Section 122 was collected at 10% from February 24 to July 24, 2026 (Airlift USA). Therefore, do not treat the 10% or 20% rates from before July as today's rates; the legal basis for the 40% transshipment tariff after the IEEPA ruling is also unclear, so it cannot be assumed to remain in force as written.

Is the 40% transshipment tariff still in place? Substantial transformation is the key to site selection

Do not interpret "transshipment" as simply taking a detour: what truly determines tax exposure is whether the goods undergo a process in Vietnam sufficient to change their origin. US Customs generally applies the substantial transformation test and the approach in 19 CFR 134.1(b); simple repacking, labeling or sorting is usually not enough to establish Vietnamese origin.

Between 2020 and 2023, Chinese-invested companies accounted for 25% of Vietnam's exports to the United States, historical data from Federal Reserve research cited by The Investor. For foreign buyers, the longer the supply chain, the more important it is to retain origin documents batch by batch.

Before setting up a plant, at minimum cross-check the product's HS code, the Vietnamese process flow, raw material sources and export pricing data item by item. Do not treat routing or repackaging as a tax-saving solution; it is neither sound practice nor a reliable approach and may directly trigger heavier penalties.

How should Vietnamese certificates of origin be assessed?

Since May 5, 2025, MoIT has been the sole issuing authority for C/Os; the new decree dated May 2026 remains a draft and cannot yet replace the current process. A C/O only states the origin claim for a specific shipment; it does not replace HTS classification or guarantee that US Customs will conduct no further review.

Before signing a contract, ask your customs broker to provide the following four items in writing:

• The product's HS code.
• Whether Section 301 applies.
• Whether the product falls under Section 232.
• Whether separate AD/CVD orders apply.

These four answers are usually more useful than "what is the Vietnam tariff rate?".

Why investors, Taiwanese managers and expatriate families should follow this tariff timeline

Factory location affects land, factory rents and staff accommodation. Cushman & Wakefield's Q2 2026 data shows that southern industrial land averaged approximately USD 183 to USD 186.4 per square meter, a one-time total for the remaining lease term, while the northern figure was approximately USD 137.7 to USD 143. These are all asking prices, not transaction prices.

Factory rents are also asking prices: southern ready-built factory space runs at approximately USD 4.9 to USD 5.2 per square meter per month, and northern space at approximately USD 5 to USD 5.3. If you are moving an expatriate family from dormitory accommodation to a rental in Ho Chi Minh or Dong Nai, factor dormitory costs, commuting, taxes and work permit arrangements into the overall cost.

Real estate investment does not require betting on a single tariff headline. The priority in 2026 is to build rate volatility into the model and ensure that supply chain documents can support the origin claim.

Vietnam tariff FAQ

What is the Vietnam tariff rate?

As of October 2, 2026, the most direct additional charge is the 12.5% Section 301 rate, but each shipment must also pay the product's regular HTS product rate. Steel, aluminum, furniture and products subject to anti-dumping orders face other measures as well.

What is the tariff right now?

The 20% reciprocal tariff stopped being collected on February 24, 2026, and the 10% Section 122 surcharge expired on July 24. Today's rate must be determined by the entry date, the product's tax number, and any USTR or CBP announcements issued that day; 2025 framework figures cannot be cited.

How do I find my product's rate?

First obtain the accurate HS code, then check the HTS product rate, Section 301, Section 232 and AD/CVD. These items stack, so relying on a single rate will understate cost.

Before payment, put these three items into the contract and documents

1. Have the customs broker list in writing the product's HS code, regular rate, Section 301, Section 232 and AD/CVD.
2. Confirm the C/O application process, product processes and raw material documents with the industrial zone management board and MoIT.
3. Before signing the factory or land contract, obtain the environmental requirements, industrial zone management board approval and investment registration (IRC/ERC) checklist.

This article was compiled from the public sources listed above; individual products still require confirmation by a customs broker against the applicable USTR and CBP rules on the day. Our /industrial brief desk can provide the US product tariff breakdown table, the Vietnam C/O application checklist, the industrial zone factory and warehouse rent comparison, and DIP's origin and factory setup document checklist via the chat window.