Shipping from Vietnam to the US: customs duty and the 12.5% tariff (2026)
For sellers in Vietnam of rattan and bamboo baskets, lacquerware, silk áo dài and scarves, ceramics, embroidery and jewellery on Etsy, eBay, Amazon or their own shop, every order to a US buyer now goes through US customs, whatever its value. Since 24 July 2026 Vietnamese goods pay the normal US duty plus 12.5% on top; the 46% and 20% rates you may have read about in 2025 no longer apply. Coffee, cashews, tea, pepper, cinnamon, art and antiques are excluded. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Vietnam → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods made in Vietnam pay an extra 12.5% Section 301 duty on top of the normal US (MFN) duty under HTSUS heading 9903.05.84 ("the duty provided in the applicable subheading + 12.5%"). It is added, not a top-up to a fixed total: duty-free goods such as rattan baskets pay 12.5%, and a product with a 6.3% normal rate pays 18.8%. Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
What happened to the 46% and 20% tariffs on Vietnam?
The 46% (HTSUS 9903.01.72) and then 20% (9903.02.69) "reciprocal" tariffs on Vietnamese goods announced in 2025 were imposed under IEEPA. After the US Supreme Court ruling, IEEPA tariffs stopped being collected on 24 February 2026, so these rates no longer apply. Today the extra US duty on Vietnamese goods is the 12.5% Section 301 duty (9903.05.84), in force since 24 July 2026.
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
How much US duty to expect
Estimates from our calculator for goods made in Vietnam, before any carrier or DDP-service fees. Total duty = normal US (MFN) rate + 12.5%. Use the link in each row to change the price, shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 3 Nov 2026) and heading 9903.05.84 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example baskets of seagrass or water hyacinth, lined boxes, silk blends under 70%, porcelain or plated jewellery). Check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: baskets of rattan wickerwork (4602.12.14) free; wooden jewellery boxes not lined with textile, a likely code for lacquer boxes (4420.90.45), 4.3%; women's woven dresses of 70% or more silk, such as a silk áo dài (6204.49.10), 6.9%; hats of plaited vegetable fibre that are sewn, a likely code for the nón lá conical hat (6504.00.30), 6%; embroidered cotton cushion covers, not knitted (6304.92.00), 6.3%; cotton T-shirts (6109.10.00) 16.5%; ceramic tableware (6912.00.48) 9.8%; silver jewellery (7113.11.50) 5%; leather handbags over US$20 (4202.21.90) 9%; silk scarves (6214.10.10) 1.2%; fish sauce (2103.90.20) free.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
What escapes the 12.5%: coffee, cashews, tea, pepper, cinnamon, art, antiques
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Our calculator does not yet flag coffee, cashews, tea or spices as excluded, so for those items use the normal rate shown in the US tariff and leave out the 12.5%. Food sent to the US also has to meet US food-import rules, which this page does not cover. Wooden furniture and other goods under Section 232 sector tariffs pay those tariffs instead of the 12.5%.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in Vietnam it includes cashew nuts (0801.31, 0801.32), coffee, roasted or not (0901.11 to 0901.90), instant coffee extracts (2101.11.21, 2101.11.29, 2101.12.90), tea (0902), pepper (0904), cinnamon (0906), ginger, turmeric and other spices (0910), worn clothing (6309.00.00) and paintings, collectors' pieces and antiques over 100 years old (headings 9701 to 9706). These goods pay only their normal US rate. Fish sauce (2103.90.20) and dried fruit (heading 0813) are not on the list and pay the extra 12.5%.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
The worn-clothing code 6309.00.00 has strict conditions: chapter 63 note 3 says the articles must show signs of appreciable wear and must be entered in bulk or in bales, sacks or similar packings. A single second-hand kimono or jacket posted to a buyer does not meet the bulk condition as written, so it is classified under the normal clothing codes and the Section 301 duty applies.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
Vietnam Post, couriers and DDP
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
EMS Vietnam stopped accepting standard EMS parcels of goods to the US from 15 August 2025. Vietnam Post now lists a dedicated "EMS chuyên tuyến đi Mỹ" service for goods only (no documents; up to 22 kg per parcel and 300 kg per lot; 7 to 17 days plus customs clearance), and an E-commerce service launched in May 2025 for Etsy, Amazon and eBay sellers (parcels under 4 kg, 6 to 12 working days, USPS delivery in the US). We found no official Vietnam Post page saying how the US duty is collected (prepaid DDP or not), so confirm at the counter before you ship.
With a courier (DHL, FedEx, UPS and others) the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy's international shipping help page lists SendNow by Asendia and Shippo as recommended third-party shipping services for sellers in Vietnam, and DHL, UPS and YunExpress as commonly used DDP carriers. Vietnam Post is not listed.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from Vietnam to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff, then add 12.5%, unless the code is on the note 52 exclusion list (for example coffee, cashews, tea, pepper, cinnamon, paintings, antiques) or is an informational material such as a book.
- Remember that duty-free goods are not free any more: a rattan basket with a free normal rate pays 12.5%.
- Country of origin is where the item was made, not where you post it from. A product made in another country pays that country’s US rates.
- Use a specific description ("rattan storage basket, handwoven", "silk áo dài, 100% silk", "lacquered wooden jewellery box"), not "gift", "handicraft" or "handmade item".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts are exempt.
- Send DDP so the buyer is not asked to pay on delivery, and confirm with Vietnam Post or your courier that the US duty is prepaid.
Tóm tắt tiếng Việt
- Mỹ đã bỏ miễn thuế cho hàng dưới 800 USD (de minimis): mọi bưu gửi từ Việt Nam đi Mỹ, bất kể giá trị, đều phải làm thủ tục hải quan và có thể phải nộp thuế.
- Từ ngày 24/7/2026, hàng có xuất xứ Việt Nam phải nộp thêm 12,5% thuế Section 301 cộng vào thuế nhập khẩu thông thường của Mỹ (HTSUS 9903.05.84). Ví dụ: giỏ mây 0% + 12,5% = 12,5%; áo dài lụa 6,9% + 12,5% = 19,4%; áo thun cotton 16,5% + 12,5% = 29%.
- Mức thuế 46% và 20% năm 2025 được áp theo luật IEEPA và đã ngừng thu từ ngày 24/2/2026.
- Cà phê (kể cả cà phê hòa tan), hạt điều, trà, hạt tiêu, quế, gừng và nghệ, tranh vẽ tay và đồ cổ trên 100 năm được miễn khoản 12,5% này. Nước mắm và trái cây sấy không được miễn.
- Bưu điện Việt Nam có dịch vụ EMS chuyên tuyến đi Mỹ và dịch vụ E-commerce (dưới 4 kg, phát bằng USPS); hãy hỏi tại quầy xem thuế Mỹ có được thu trước (DDP) không. Etsy liệt kê SendNow by Asendia, Shippo, DHL, UPS và YunExpress cho người bán tại Việt Nam.
- Trang này chỉ là thông tin chung, không phải tư vấn pháp lý, thuế hay hải quan.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Selling to UK buyers too? See Vietnam → UK customs charges (0% FTA duty). To EU buyers? See Vietnam → EU customs (€3 duty, EVFTA 0%). Other origins: China → US · Japan → US · Korea → US · India → US · Türkiye → US · Hong Kong → US · Taiwan → US · Thailand → US · Australia → US · Germany → US · Italy → US · France → US · Spain → US · Netherlands → US · Ireland → US · Austria → US · Poland → US · Portugal → US · Greece → US · Belgium → US · Philippines → US · New Zealand → US. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS heading 9903.05.84: Section 301 duty on products of Vietnam (+12.5%) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 3 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- HTSUS headings 9903.02.69 (+20%) and 9903.01.72 (+46%): former IEEPA reciprocal tariff on products of Vietnam (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 3 Nov 2026. Verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates for the sample codes on the Vietnam to US page (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 3 Nov 2026. Verified
- HTSUS Chapter 63, chapter note 3 (heading 6309 worn clothing: appreciable wear and entered in bulk, bales or sacks) (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Thông báo: Tạm ngừng chấp nhận bưu gửi EMS là hàng hóa đi Mỹ từ ngày 15/08/2025 (EMS goods to the US suspended from 15 Aug 2025), EMS Vietnam (Vietnam Post subsidiary). Accessed 3 Nov 2026. Verified
- Dịch vụ EMS chuyên tuyến đi Mỹ (dedicated EMS service to the US), Vietnam Post (Bưu điện Việt Nam). Accessed 3 Nov 2026. Verified
- Vietnam Post tập huấn triển khai dịch vụ E-commerce (E-commerce service launch, 9 May 2025), Vietnam Post (Bưu điện Việt Nam). Accessed 3 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.