Tariffs are not the only duty risk. Anti-dumping (AD) and countervailing (CVD) duties can be far higher than ordinary tariffs, and they can reach Vietnamese products even when the original case was against another country.
How AD/CVD works
- Anti-dumping duty offsets imports sold below "normal value".
- Countervailing duty offsets unfair government subsidies.
- Orders apply to a defined product scope from a named country and are collected as cash deposits at import.
Circumvention: when Vietnam is pulled into another country's case
If products are made in Vietnam mainly from inputs of a country already under an order, the US Department of Commerce can find that the order is being circumvented and extend it. This has happened with wood products: Commerce has found that certain hardwood plywood completed in Vietnam using Chinese components circumvented the orders on China.
Evasion (EAPA) investigations
CBP can investigate importers under the Enforce and Protect Act when it suspects duties are being evaded — for example Chinese furniture relabelled as Vietnamese. Outcomes can include retroactive duties for past entries.
Products to watch
| Product | Why it is sensitive |
|---|---|
| Hardwood plywood and panels | Circumvention findings on Chinese inputs |
| Wooden bedroom furniture | Long-standing order on China; transshipment scrutiny |
| Wood mouldings, cabinets and components | Trade cases and close CBP attention |
How to protect your business
- Know where every major input comes from and keep purchase records.
- Avoid simple assembly of imported kits that could be judged minor processing.
- Check the current AD/CVD case list for your products before quoting DDP.
- Be ready to provide production evidence to buyers and CBP.
Related: furniture compliance and origin and transshipment rules.