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Importing Guide — Vietnam → USA

Importing Electronics from Vietnam to USA: Duties & HTS Codes 2026

Vietnamese electronics face only ~10% total US import duty in 2026 — 0% MFN (WTO ITA) + 0% Section 301 + 10% Section 122. That's 25 percentage points cheaper than China-origin equivalents (~35%). Samsung produces over 50% of its global smartphones in Vietnam.

Updated June 2026·6 min read
0%
MFN (ITA electronics)
WTO ITA; same as China
0%
Section 301 (Vietnam)
China-only tariff; VN exempt
+10%
Section 122
Expires July 24, 2026
25pp less
Total vs China
~10% VN vs ~35% China

Vietnam Electronics — US Import Duty Table 2026

ProductHTSMFN§301§1222026 TotalNote
Smartphones & mobile phones8517.130%0%10%~10%Samsung makes >50% of phones in Vietnam; ITA 0% MFN
Laptops & notebook computers8471.300%0%10%~10%ITA 0%; Apple, Intel, LG all have Vietnam ops
Tablet computers8471.410%0%10%~10%ITA 0%; no Section 301 for Vietnam
Integrated circuits / chips8542.310%0%10%~10%ITA; Intel, Amkor, Hana Microdisplay in Vietnam
Printed circuit boards (PCBs)8534.000%0%10%~10%ITA; growing PCB manufacturing in North Vietnam
LCD/LED televisions8528.725%0%10%~15%5% MFN base; no S301; Samsung, LG Vietnam
Wireless headphones / earbuds8518.30Free0%10%~10%0% MFN + 0% S301; major shift from China
Cameras (digital)8525.80Free0%10%~10%Canon, Nikon increasingly sourced from Vietnam
Power supplies & adaptors8504.40Free0%10%~10%Growing shift from Guangdong to Vietnam
Lithium-ion batteries8507.603.4%0%10%~13.4%vs ~38.4% from China; significant saving

Electronics Import Duty by Origin (2026)

Origin§301MFN§122TotalKey brands / note
Vietnam0%0%10%~10%No Section 301; ITA covers most electronics at 0% MFN
Malaysia0%0%10%~10%No Section 301; Penang = world #3 semiconductor hub
Taiwan0%0%10%~10%No Section 301; TSMC, Foxconn, ASUS origin
South Korea0%0%10%~10%KORUS FTA; Samsung, LG, SK Hynix
Philippines0%0%10%~10%No Section 301; IC assembly hub (Texas Instruments)
China25%0%10%~35%25 ppt premium vs Vietnam/Malaysia for same product

Frequently Asked Questions

Why is Vietnam cheaper than China for electronics imports?

Vietnam electronics avoid the Section 301 tariff (25%) that applies to Chinese-origin goods. Both countries pay 0% MFN on ITA-covered electronics (semiconductors, laptops, phones, PCBs) and both pay 10% Section 122. But China adds 25% Section 301 on top. The gap: China ~35% total vs Vietnam ~10% total — a 25 percentage point difference on the same product. This is the primary driver behind the 2018–2026 electronics supply chain shift from China to Vietnam.

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?

Vietnam does not have a bilateral FTA with the US as of June 2026 — negotiations for a US-Vietnam FTA have been discussed but not concluded. The tariff advantage is entirely the absence of Section 301 (which is China-specific) and MFN elimination under the WTO ITA. If the US and Vietnam conclude an FTA, apparel and non-ITA electronics would additionally benefit — ITA-covered electronics already enjoy 0% MFN regardless.

Are there any risks to sourcing electronics from Vietnam?

The main risks: (1) Origin fraud — CBP has investigated Chinese goods routed through Vietnam to circumvent Section 301. Products assembled in Vietnam but with more than 45% Chinese value content may face anti-circumvention rulings. Ensure your supplier can document Vietnam origin. (2) Capacity constraints — rapid growth has created infrastructure and workforce bottlenecks in northern Vietnam. (3) Vietnam's own export controls — Vietnam is a signatory to some multilateral export control arrangements. Verify your product isn't subject to dual-use restrictions.

When Section 122 expires July 24, 2026, what happens?

For Vietnamese electronics: ITA-covered goods (laptops, phones, chips) would go from ~10% to ~0% — fully duty-free. Non-ITA electronics with MFN base (like TVs at 5%) would go from ~15% to ~5%. China would go from ~35% to ~25% on the same goods. The 25 percentage-point China-Vietnam gap persists regardless of S122 status, because it's driven by S301 which has no expiry.

Compare Vietnam vs China Landed Cost

Enter any HTS code — see the full cost breakdown for Vietnam vs China side by side.

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