US Customs and Border Protection (CBP) has stepped up enforcement on goods from Asia, with a particular focus on where products are really made. For Vietnamese exporters, compliance is no longer paperwork — it directly affects duty rates, delivery times and customer relationships.
1. Country of origin: the question behind every tariff
The duty you pay depends on the country of origin, not the country the goods ship from. Under US rules, origin is where the product last underwent a substantial transformation — a change that creates a new article with a different name, character or use. Simple assembly, repacking or relabelling in Vietnam does not change origin.
2. Transshipment: a high-risk area
Routing goods made elsewhere through Vietnam to obtain a lower tariff is illegal transshipment. The US has announced penalty tariffs for transshipped goods on top of normal duties, and CBP investigations can lead to seizures and fines. Protect yourself by:
- Keeping production records: bills of materials, purchase invoices, production logs, factory photos.
- Knowing the origin of key inputs and documenting local value added.
- Being cautious with suppliers whose prices or capacity seem unrealistic.
3. Forced labour (UFLPA)
Goods with inputs linked to forced labour — notably certain cotton, polysilicon and other materials — can be detained under the Uyghur Forced Labor Prevention Act. Importers must prove supply chain traceability, so be ready to share sourcing documentation with your buyer.
4. Advance data: ISF "10+2"
For ocean shipments, the Importer Security Filing must be submitted at least 24 hours before loading in Vietnam. Late, inaccurate or missing ISF filings can lead to penalties of up to USD 5,000 per violation and additional inspections.
5. Partner government agencies
| Agency | Typical products | What you need |
|---|---|---|
| FDA | Food, supplements, cosmetics, medical devices | Facility registration, US agent, Prior Notice (food) |
| CPSC | Children's products, many consumer goods | Certificates of compliance, testing, tracking labels |
| USDA / APHIS | Plants, wood, agricultural products | Phytosanitary rules, ISPM 15 for wood packaging |
| Lacey Act | Wood furniture, plant-based products | Declaration of species and harvest country |
| FCC | Electronics, wireless devices | Equipment authorisation |
6. Marking and labelling
Most imported articles must be marked with their country of origin in English — for example "Made in Vietnam" — legibly and permanently. See the packing and labelling guide.
A simple compliance checklist
- Correct 10-digit HTS code and origin on the invoice
- Production and sourcing records kept for at least five years
- ISF data sent to your forwarder before the cut-off
- Agency requirements identified before production, not after shipping