IEEPA Tariffs on Goods from Vietnam: The 20 Percent Reciprocal Rate and Transshipment

The reciprocal tariff on Vietnamese goods

• April 5 to August 6, 2025: 10 percent baseline. The higher country rate announced in April was paused for 90 days.
• August 7, 2025: 20 percent (Executive Order 14326). Goods loaded before August 7 and entered by October 5, 2025 kept the 10 percent rate.
• Transshipment: goods CBP found were transshipped to evade duties paid 40 percent instead.
• February 24, 2026: collection ended.

What this means for refunds

The reciprocal duty is an IEEPA duty. Check which rate applied to each entry, especially shipments in transit around August 7, 2025. Industry notes: footwear, apparel, furniture.

Who gets the refund

IEEPA duties paid on these goods may be refundable to the Importer of Record through CAPE, depending on each entry's liquidation status. Duties under Section 232, Section 301, antidumping and countervailing duty orders, and ordinary duties are not part of the IEEPA refund. See where to start and how to find your IEEPA duty lines.

When IEEPA duties ended

After the Supreme Court decision on February 20, 2026, CBP stopped collecting IEEPA duties at 12:00 a.m. Eastern on February 24, 2026. A separate 10 percent surcharge under Section 122 of the Trade Act of 1974 applied from February 24 to July 24, 2026. That surcharge is not an IEEPA duty and is not refunded through CAPE. See the Section 122 guide.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.