Since 2025 US tariff policy has changed more often than at any time in decades. This guide explains the structure of the duties a Vietnamese product can face, so you can ask the right questions before every quote. We review it every quarter.
The five layers
| Layer | What it is | Applies to |
|---|---|---|
| 1. Base (MFN) duty | The general rate in the HTS | All goods; often 0% for furniture, high for apparel and footwear |
| 2. Country-level additional duty | Since 24 July 2026: Section 301 "forced labour" tariffs of 10% or 12.5% on 60 economies — Vietnam is in the 12.5% group. Reported as capped so that MFN + Section 301 does not exceed 12.5% unless the MFN rate is already higher. (The 2025 IEEPA duties were struck down in February 2026 and are being refunded.) | Goods of Vietnamese origin; subject to court challenges |
| 3. Origin and transshipment enforcement | Goods found not to be genuinely of Vietnamese origin are dutied as their true origin, with penalties; the separate higher "transshipment" rate announced in 2025 should be checked for current legal status | Goods not genuinely of Vietnamese origin |
| 4. Section 232 sector tariffs | National-security tariffs on specific sectors | Steel, aluminium and derivatives; certain wood products and furniture; other sectors as announced |
| 5. AD/CVD | Anti-dumping and countervailing duties on specific products | Products under an order, including circumvention findings |
How layers interact
Layers do not always simply add up. For example, goods covered by a Section 232 measure may be excluded from certain other additional duties, while AD/CVD can apply on top. CBP publishes the stacking rules in its guidance; your broker applies them entry by entry.
Five questions to ask before every DDP quote
- What is the exact 10-digit HTS code?
- Is the product genuinely of Vietnamese origin — and can we prove it?
- Is it in a Section 232 sector (steel, aluminium, wood, furniture…)?
- Is there an AD/CVD order covering the product or its key inputs?
- Which rates are in force on the expected entry date, not the order date?
Sector guides
- Furniture: duty layers on Vietnamese furniture
- Steel: Section 232 and steel derivatives
- Aluminium: Section 232 aluminium
- Garments: US duty on garments
- Footwear: DDP footwear to the USA
Official sources to check
- USITC Harmonized Tariff Schedule (hts.usitc.gov) — base rates and Chapter 99 additional duties
- CBP CSMS messages — implementation guidance for new tariff measures
- Federal Register — proclamations, executive orders and AD/CVD notices
- ITA Enforcement & Compliance — AD/CVD case lists and scope rulings
Update log
- October 2026 — Guide published. Reflects: Supreme Court ruling against IEEPA tariffs (20 Feb 2026) and the refund process; Section 301 forced-labour tariffs from 24 July 2026 (Vietnam 12.5%); the June 2026 importer-of-record order (see IOR rules); de minimis suspended with a July 2027 statutory end. Sources: Supply Chain Dive and FreightWaves reporting.
Rates in this guide are intentionally not listed because they change frequently. Send us your HTS codes and we will confirm the duty applicable on your shipping date.