The United States remains one of Vietnam's most important export markets. According to U.S. Trade Representative data, in 2025 the U.S. imported roughly USD 193.8 billion in goods from Vietnam, up 42% compared with 2024.
Yet exporting to the U.S. is not simply a matter of finding customers, preparing the goods and booking a vessel. Businesses have to pay far closer attention to import duties, the origin of goods, controls on illegal transshipment, product standards, labeling and the requirements of U.S. regulatory agencies.
Notably, the U.S.–Vietnam trade framework announced in October 2025 sets out a 20% reciprocal tariff on goods of Vietnamese origin, while the U.S. also expects to identify certain products eligible for a 0% reciprocal tariff under the relevant list.
Because of this, businesses need to check the specific tariff policy by HTSUS code, origin and product type, rather than applying one blanket rate. So what should you keep in mind when exporting to the U.S. in 2026? Below are the issues to check before signing a contract and loading the goods.
1. Check the Tariff Policy Before Quoting
Import duty is one of the factors that must be calculated right from the quoting stage for U.S. customers. Under the U.S.–Vietnam trade framework announced in October 2025, the U.S. maintains a 20% reciprocal tariff on goods of Vietnamese origin.
At the same time, there is a mechanism to identify certain products that fall within a list eligible for a 0% reciprocal tariff. However, businesses should not assume that:
Exporting from Vietnam to the U.S. = every item is subject to exactly one 20% rate.
In reality, the duty obligation may depend on: the HTSUS code, the country of origin, the product type, the tariff policy in force at the time of import, any additional duties, any exemptions or special tariff programs, and the trade-remedy measures applied to each specific product, and more.
For this reason, before finalizing an FOB, CFR, CIF or DDP price, businesses should work with the importer or a customs broker in the U.S. to determine the actual landed cost.
2. Vietnam's HS Code and the U.S. HTSUS Must Be Cross-Checked
One common mistake is relying solely on the HS code used in Vietnam to predict the import duty in the U.S. The U.S. uses the Harmonized Tariff Schedule of the United States (HTSUS) to classify imported goods.
Businesses therefore need to determine precisely: the HS code in Vietnam, the corresponding HTSUS code in the U.S., the product description, composition, use, material, product specifications, and the corresponding duty rate.
A change in classification can directly affect both the duty rate and the management requirements. For goods with a complex composition or an unclear classification code, businesses should check in advance rather than waiting until the cargo reaches a U.S. port to deal with it.
3. Origin of Goods Is a Particularly Critical Issue
In 2026, the origin of goods is one of the issues U.S. exporters need to watch especially closely. Goods exported from Vietnam do not automatically qualify as goods of Vietnamese origin under U.S. rules.
If a product uses imported materials or undergoes multiple production stages across several countries, businesses need to determine the rules of origin that apply to that product. The file should be able to demonstrate:
- Where the materials come from.
- The material suppliers.
- The production stages in Vietnam.
- The proportion and value of the materials.
- The processing procedure.
- The actual production capacity.
- Purchase and production records.
This is not merely a documentation issue; it directly affects your ability to prove the origin of the goods whenever an inspection is required.
4. Be Especially Careful with Transshipment and Duty Evasion
The U.S. has established a mechanism to deal with goods determined to be transshipped to evade duties. Under U.S. executive orders, goods that CBP determines to be transshipped in order to evade duties may face an additional 40% duty, on top of related duties, fees and penalties. Businesses should therefore avoid practices such as:
- Altering documents to create a false origin.
- Misdeclaring the country of manufacture.
- Merely routing goods through Vietnam to change the origin on paper.
- Labeling goods as Vietnamese when they do not meet the rules of origin.
- Creating production records that do not reflect reality.
Businesses need to demonstrate that the goods genuinely meet the origin conditions based on the actual production process.
5. Prepare Documentation to Prove Origin
For items at risk of an origin inspection, businesses should prepare a complete file in advance. This may include: the Commercial Invoice, Packing List, Bill of Lading, sales contract, material records, VAT invoices, import declarations for the materials, inventory records, supplier information, origin-related documents, and more.
The more clearly you can prove how the goods were actually produced, the better your ability to explain them if an inspection request arises.
6. Check CBP Requirements Before Shipping
U.S. Customs and Border Protection (CBP) is a key agency in controlling goods imported into the U.S. Vietnamese businesses need to coordinate closely with: the U.S. importer, the customs broker, the freight forwarder, the carrier, and the relevant specialized agencies.
U.S. customs procedures should not be seen as the buyer's responsibility alone. The exporter needs to provide accurate information so that the importer and customs broker can carry out the declaration.
7. Labeling and Country of Origin Must Be Accurate
One item businesses need to check is Country of Origin Marking. The information on the product, packaging and labels must comply with the applicable rules. In particular, businesses need to avoid situations where:
- The label states the wrong origin.
- The packaging shows information different from the documents.
- The invoice states one country while the label shows another.
- The information on the product is inconsistent with the export file.
Inconsistencies between the actual goods and the documents can increase the risk of inspection at the U.S. border.
8. Check the Specific Rules for Each Product Group
Not every item exported to the U.S. only needs to complete customs procedures. Depending on the product, businesses may also have to meet the requirements of specialized agencies.
Food
Food imported into the U.S. is regulated by the FDA and must meet requirements on food safety, production facilities, labeling and import procedures. The FDA makes clear that imported food must meet the same legal requirements as domestically produced food; depending on the case, there may also be requirements for facility registration and Prior Notice.
Agricultural Products
Certain agricultural items may be subject to USDA/APHIS requirements and specific quarantine and import regulations.
Wood and Wood Products
Businesses need to pay particular attention to rules on the origin of materials, legal timber and wood packaging.
Machinery and Equipment
You must check the requirements on technical standards, product safety, labeling and specialized regulations depending on the type of equipment. Before shipping, therefore, you need to determine which U.S. agency the goods fall under.
9. Food Exporters Need to Watch the FDA
This is a highly relevant issue for Vietnamese businesses exporting: coffee, cashews, pepper, fruit, processed foods, seafood, confectionery, dried foods, and more. The FDA requires many types of imported food to meet requirements on safety, sanitation and labeling.
In addition, Prior Notice must be submitted before food is imported into the U.S., except in cases exempted under the rules. Notably, the FDA sets different Prior Notice deadlines depending on the mode of transport.
For goods arriving by sea, the notice must be received and confirmed by the FDA at least 8 hours before the goods arrive at the port, per the current guidance. Food exporters therefore need to coordinate with the U.S. importer/broker even before booking the vessel.
10. Check Wood Packaging and ISPM 15
Exporters that use: wooden pallets, wooden crates, crates, dunnage, wooden bracing materials, and the like, need to pay particular attention to U.S. rules on Wood Packaging Material (WPM). CBP states that wood packaging material subject to regulation when imported into the U.S. must be treated and marked in accordance with the exporting country's official program.
Businesses should therefore use wood packaging that meets ISPM 15 and check the treatment mark before loading. If the wood packaging fails to meet the requirements, businesses may face problems when the goods arrive in the U.S.
11. Note Goods Sourced from a Supply Chain
For products that use many materials from different countries, businesses should build a clear traceability system. For example:
Materials → Supplier → Import → Production → Packaging → Warehouse → Export → U.S.
Each stage should have supporting records. This is especially useful when a business has to account for: the source of materials, origin, the production process, the value-added ratio, actual production capacity, and more.
12. Keep Tight Control of the Commercial Invoice and Packing List
The Commercial Invoice and Packing List are important documents in the export file. Businesses need to ensure the information is consistent: seller name, buyer name, product description, quantity, unit price, total value, Incoterms, weight, number of packages, packing specifications, and more. Avoid overly generic product descriptions.
For example, instead of merely writing "Furniture," describe it more clearly according to the actual nature of the goods, such as: product type, material, use, model, main components, and so on. The clearer the information, the smoother the classification and declaration.
13. Check the Declared Value
The value of the goods is an important factor in calculating duty and in the import declaration. Businesses need to ensure:
- The invoice reflects the actual transaction.
- The Incoterms are accurate.
- Related cost items are correctly determined.
- No documents are used whose value does not reflect the real transaction.
Declaring an inaccurate value can lead to a request for explanation or an inspection.
14. Proactively Check Trade-Remedy Measures
Some Vietnamese products exported to the U.S. may be subject to trade measures such as: Anti-Dumping Duty (AD), Countervailing Duty (CVD), Safeguard, and other measures depending on the product group. Businesses should therefore not check only the base rate on the HTSUS.
You also need to determine: HS Code + Country of Origin + Product Scope + Trade Remedy to accurately calculate the obligations that may arise.
15. Don't Set Prices Based on Ocean Freight Alone
The logistics cost of exporting to the U.S. is not just the ocean freight.
Businesses need to factor in: domestic trucking, container pickup fees, THC, Documentation Fee, Seal Fee, Ocean Freight, carrier surcharges, declaration fees, inspection fees if incurred, container/yard storage costs, costs at the U.S. port, Customs Brokerage, Duty, domestic delivery costs, and more.
Rather than focusing only on Ocean Freight, businesses should calculate the Total Landed Cost.
16. Choose the Right Incoterms
When exporting to the U.S., businesses need to clearly agree on the responsibilities of the seller and the buyer. Common terms include: EXW, FOB, CFR, CIF, DAP, DDP, and others.
In particular, with DDP, businesses need to fully understand their responsibilities in the U.S. market, including duties, import procedures and related legal requirements. Do not choose DDP simply to offer an "all-inclusive" price if you are not yet able to handle the obligations in the U.S.
17. Vessel Booking Must Account for Clearance Time
For Vietnam–U.S. routes, businesses should build a plan that covers:
Production → Loading → Booking → Customs → VGM → SI → Port → Vessel → U.S. → Customs Clearance → Delivery
Do not count only the time from the sailing date to the estimated arrival date. You need to add time for: export clearance, transit time, import declaration, inspection at the port, customs clearance, domestic delivery, and more.
18. Control Your Documentation to Reduce Inspection Risk
An export file for the U.S. should be checked before the goods leave Vietnam. Businesses can build a checklist covering:
- Commercial information: Sales Contract, Commercial Invoice, Packing List.
- Transport information: Booking Confirmation, Bill of Lading, Container Number, Seal Number, VGM.
- Cargo information: HS Code, product description, composition, model, catalogue if needed.
- Origin information: country of manufacture, material records, production records, related documents.
- Specialized documentation: FDA if within scope, USDA/APHIS if applicable, other permits or certifications by product.
Exporting to the U.S. in 2026 opens up many opportunities, but it also raises the bar on duties, origin, supply-chain transparency and compliance with import rules. For businesses expanding into the U.S. market, logistics, customs and compliance should not be treated as the final step to be handled last.
If you are looking for a reputable, high-quality end-to-end import-export service, contact Embassy Freight now at Hotline: 0936911656 for prompt advice and a quotation!
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