Importing Electronics from Vietnam to USA: Duties & HTS Codes 2026
Vietnamese laptops, phones and chips enter the US duty-free in 2026 — 0% MFN and exempt from the forced-labor tariff. Other electronics pay the 12.5% forced-labor tariff, 25 points less than the same products from China. Samsung produces over 50% of its global smartphones in Vietnam.
Vietnam Electronics — US Import Duty Table 2026
| Product | HTS | MFN | §301 | Forced-labor | 2026 Total | Note |
|---|---|---|---|---|---|---|
| Smartphones & mobile phones | 8517.13 | 0% | 0% | Exempt | 0% | Samsung makes >50% of phones in Vietnam; ITA 0% MFN |
| Laptops & notebook computers | 8471.30 | 0% | 0% | Exempt | 0% | ITA 0%; Apple, Intel, LG all have Vietnam ops |
| Tablet computers | 8471.41 | 0% | 0% | Exempt | 0% | Exempt from the forced-labor tariff (vs 7.5% from China) |
| Integrated circuits / chips | 8542.31 | 0% | 0% | Exempt | 0% | ITA; Intel, Amkor, Hana Microdisplay in Vietnam |
| Printed circuit boards (PCBs) | 8534.00 | 0% | 0% | 12.5% | 12.5% | ITA; growing PCB manufacturing in North Vietnam |
| LCD/LED televisions | 8528.72 | 5% | 0% | 12.5% | 17.5% | 5% MFN base; no S301; Samsung, LG Vietnam |
| Wireless headphones / earbuds | 8518.30 | Free | 0% | 12.5% | 12.5% | No China list rate; 12.5% forced-labor tier |
| Cameras (digital) | 8525.89 | Free | 0% | 12.5% | 12.5% | Canon, Nikon increasingly sourced from Vietnam |
| Power supplies & adaptors | 8504.40 | Free | 0% | 12.5% | 12.5% | Growing shift from Guangdong to Vietnam |
| Lithium-ion batteries | 8507.60 | 3.4% | 0% | 12.5% | 15.9% | vs 40.9% from China |
Electronics Import Duty by Origin (2026)
| Origin | §301 | MFN | Forced-labor | Total | Key brands / note |
|---|---|---|---|---|---|
| Vietnam | 0% | 0% | 12.5% | 12.5% | 12.5% forced-labor tier; no China list rate |
| Malaysia | 0% | 0% | 10% | 10% | 10% tier; Penang semiconductor hub |
| Taiwan | 0% | 0% | 10% | 10% | 10% combined floor; TSMC, Foxconn, ASUS |
| South Korea | 0% | 0% | 12.5% | 12.5% | 12.5% combined floor; Samsung, LG, SK Hynix |
| Philippines | 0% | 0% | 12.5% | 12.5% | 12.5% tier; IC assembly hub |
| China | 25% | 0% | 12.5% | 37.5% | List 3 25% + 12.5%: 25 points above Vietnam |
Frequently Asked Questions
Why is Vietnam cheaper than China for electronics imports?
Because China alone pays the Section 301 list rates. For computers, phones and chips the difference has largely gone — both origins are exempt from the forced-labor tariff and those products are 0% MFN, so laptops and phones are duty-free from either (chips from China still pay 50%). For components and accessories it is large: PCBs pay 37.5% from China and 12.5% from Vietnam; Li-ion batteries 40.9% vs 15.9%.
Which major electronics brands manufacture in Vietnam?
Samsung is Vietnam's largest electronics manufacturer — they produce over 50% of their global smartphone output at factories in Bắc Ninh and Thái Nguyên, making Vietnam the world's #2 smartphone exporter after China. Intel operates a large chip assembly and test facility in Ho Chi Minh City. LG produces smartphones (wound down in 2021) and continues home appliances. Apple has increasingly shifted MacBook, AirPod, and Apple Watch production to Vietnam suppliers. Canon and Nikon also produce cameras in Vietnam.
Does Vietnam have a US free trade agreement that helps electronics?
No. There is no US-Vietnam free trade agreement. Vietnam's advantage is the absence of China's Section 301 list rates, plus MFN elimination on IT products under the WTO Information Technology Agreement. Since July 2026 Vietnam is in the 12.5% forced-labor tier, the same as China, while Malaysia, Indonesia and India are at 10% — so for non-exempt electronics those origins now undercut Vietnam slightly.
Are there any risks to sourcing electronics from Vietnam?
The main risks: (1) Origin — CBP decides origin by substantial transformation, not by where the last step happened, so products merely assembled in Vietnam from Chinese kits can still be Chinese origin, and Commerce has run anti-circumvention inquiries on routes through Vietnam (solar cells, for example). Make sure your supplier can document real processing. (2) Capacity — fast growth has strained infrastructure and skilled labour in northern Vietnam. (3) Tier — Vietnam pays the 12.5% forced-labor tariff on non-exempt electronics, 2.5 points more than Malaysia, Indonesia or India.
What happened when Section 122 expired?
Section 122 expired on 24 July 2026 and the forced-labor Section 301 tariff replaced it the same day, at 12.5% for Vietnam. Computers, phones, network gear and chips are exempt from it, so those went from 10% to 0%. Other electronics went up 2.5 points: TVs from 15% to 17.5%, PCBs, cameras and chargers from 10% to 12.5%.
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