US tariffs on Vietnam goods in 2026: Section 301, Section 232, MPF and HMF

2026 has been the most turbulent year for US import duties in decades. In seven months, goods from Vietnam moved through three different regimes: a 20% reciprocal tariff struck down by the Supreme Court, a temporary 10% global surcharge, and then a 12.5% Section 301 duty. This article sets out the position as of 23 September 2026, and every figure links back to the original US government document in the sources at the end.

We are a logistics company, not a tax adviser. The aim is to help you understand the duties that will appear on the entry, so you can read quotes and negotiate contracts correctly. The exact HS code and rate for each shipment should be confirmed by a licensed customs broker in the United States.

Quick summary: what Vietnamese goods pay entering the US

Timeline of US tariffs on Vietnamese goods

IEEPA reciprocal tariff: from 46% to 20%, then struck down

In April 2025 the United States announced a “reciprocal” tariff of 46% on Vietnamese goods under the International Emergency Economic Powers Act (IEEPA). The rate was later lowered to 20% under the US-Vietnam trade framework announced by USTR.

On 20 February 2026, the US Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that IEEPA does not give the President the power to impose tariffs. From that point the reciprocal tariff no longer applied [1].

Importers who paid IEEPA duties can request refunds through CAPE (Consolidated Administration and Processing of Entries) in U.S. Customs and Border Protection’s ACE system. CAPE has operated since 20 April 2026; the importer or an authorized broker files a CAPE declaration listing the entries to be refunded [2]. If you were the importer of record during this period, check with your broker.

Section 122 surcharge: 10% worldwide, 24 February to 24 July 2026

After the ruling, the administration used Section 122 of the Trade Act of 1974 to impose a temporary 10% surcharge on imports from all countries, effective 24 February 2026 to 24 July 2026 [3]. The surcharge has expired and has not appeared on entries since 24 July 2026.

Section 301: 12.5% on Vietnamese goods from 24 July 2026

The Office of the US Trade Representative (USTR) concluded Section 301 investigations into 60 economies over the prohibition and enforcement of bans on goods made with forced labor. Vietnam falls in the 12.5% group, effective 12:01 a.m. Eastern Time on 24 July 2026, added on top of each product’s MFN duty [4].

This is the largest additional duty most Vietnamese shipments now carry. The implementing notice includes product exclusions; one of them concerns goods already subject to Section 232 duties (see below). Have your broker check the exact scope of exclusions for wood products against your HS codes.

Section 232: not all wooden furniture is covered

Section 232 of the Trade Expansion Act of 1962 imposes sector duties on national security grounds. A lot of online commentary says “wooden furniture is hit by 232”, but the actual texts are much narrower [5][6]:

Increases to 30% (upholstered seating) and 50% (kitchen and vanity cabinets), originally due on 1 January 2026, were postponed to 1 January 2027 by an amending proclamation published in the Federal Register on 9 January 2026 [6].

What this means for café and restaurant owners: wooden dining tables, unupholstered wooden chairs, shelving and ordinary wooden bar counters are not on the Section 232 list. They carry the 12.5% Section 301 duty like Vietnamese goods generally. An upholstered chair or sofa with a wooden frame under one of those four codes, on the other hand, carries 25% Section 232. For the same “restaurant furniture”, upholstery alone can double the duty or more (see the example below), so classify HS codes before you place the order.

Section 232 duties on steel and aluminum (50%) also apply. If your order includes metal-frame tables or chairs, ask your broker about that part separately.

MPF and HMF on ocean imports

On top of duties, every import entry carries two fees collected by CBP:

• Merchandise Processing Fee (MPF): for fiscal year 2026 (from 1 October 2025), 0.3464% of the goods’ value, minimum USD 33.58 and maximum USD 651.50 per formal entry [7], under 19 CFR 24.23.
• Harbor Maintenance Fee (HMF): 0.125% of the value of goods unloaded at US seaports [8]. It applies to ocean cargo only; air shipments do not pay it.

The USD 800 de minimis exemption is suspended indefinitely

From 29 August 2025, the United States suspended the USD 800 de minimis exemption (19 U.S.C. 1321) for goods from all countries. On 24 June 2026, CBP issued a rule suspending it indefinitely for goods arriving through all channels other than international post [9], and a matching rule for the postal channel [10]. The texts say “indefinite”, with conditions for reinstatement, rather than permanent repeal.

The exemption for bona fide gifts under USD 100 under 19 U.S.C. 1321(a)(2)(A) is unaffected; the rule states expressly that it does not change this exemption [9].

Who pays?

Duties and fees are paid by the importer of record (IOR) on the US entry. If you sell on FOB or CIF terms, the US buyer is usually the IOR and pays the duty. If you sell DDP, you (or a party you appoint) need an IOR in the United States, and the duty is built into your selling price.

According to customs broker advisories summarizing CBP notices (we have not been able to check the original CBP text), from 18 September 2026 incorrect or unverifiable importer registration details (CBP Form 5106) may cause an IOR number to be deactivated, blocking entries until the record is fixed. Confirm your details with your US customs broker.

Worked example: a USD 40,000 restaurant furniture shipment

Assumptions: customs value USD 40,000 (excluding ocean freight and insurance), Vietnamese origin, shipped by sea, electronic formal entry, entered after 24 July 2026.

Case 1: wooden dining tables and unupholstered wooden chairs

Case 2: upholstered wooden-frame chairs under one of the four Section 232 codes

• Section 232: 40,000 × 25% = USD 10,000.
• Section 301: the implementing notice excludes goods already subject to Section 232 to avoid stacking. If that exclusion covers your product, Section 301 is zero and total duties and fees come to about USD 10,188.56 (about 25.5%). If not, add USD 5,000 for a total of about USD 15,188.56 (about 38%).
• MPF of USD 138.56 and HMF of USD 50 as in Case 1.

We have not been able to confirm the scope of this exclusion from the full text of USTR’s annex, so both outcomes are shown. Your broker will determine which applies from the specific HS code.

The example only shows how the charges add up. MFN rates, HS codes and exclusions can differ for each product. To estimate your own shipment, send us the item list with materials.

What importers should do

1. Classify HS codes before you finalize products. For furniture, details like upholstery or a wooden versus metal frame decide the duty.
2. Settle the Incoterm clearly, so both sides know who is the IOR and who pays duty.
3. Build current duties into your landed cost, and watch the 1 January 2027 date if your goods are in a Section 232 group.
4. Prepare the ocean-specific filings: ISF before loading and a Lacey Act declaration for wood. See shipping from Vietnam to the USA by sea.

US tariff policy can still change. We review this article monthly and show the last check date at the top of the page. For advice on a specific shipment, message us on WhatsApp or request a quote.

Sources

1. Supreme Court of the United States, Learning Resources, Inc. v. Trump, No. 24-1287, decided 20 February 2026. supremecourt.gov
2. U.S. Customs and Border Protection, “International Emergency Economic Powers Act (IEEPA) Duty Refunds”. cbp.gov
3. Proclamation “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems”, Federal Register Doc. 2026-03824. federalregister.gov
4. Office of the U.S. Trade Representative, “USTR Takes Action in Forced Labor Section 301 Investigations”, 23 July 2026, and accompanying fact sheet. ustr.gov
5. CBP, CSMS #66492057, “GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products”, 10 October 2025; search by CSMS number at cbp.gov
6. “Amendments to Adjusting Imports of Timber, Lumber, and Their Derivative Products”, Federal Register Doc. 2026-00327, 9 January 2026. federalregister.gov
7. CBP Dec. 25-10, “Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026”, Federal Register Doc. 2025-13869, 23 July 2025 federalregister.gov; 19 CFR 24.23 ecfr.gov
8. 19 CFR 24.24, Harbor maintenance fee. ecfr.gov
9. “Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network”, Federal Register Doc. 2026-12670. federalregister.gov
10. Rule suspending de minimis for the international postal network, Federal Register Doc. 2026-12669. federalregister.gov