The United States has officially released its final determination under the Section 301 tariffs investigation covering 60 economies, including Vietnam. The measure addresses countries that have not established or effectively enforced regulations prohibiting imports of goods produced wholly or partially with forced labor.

For Vietnamese exporters, the announcement represents another important regulatory development that may affect market access, compliance requirements, and export planning. Businesses shipping goods to the U.S. should closely monitor affected product categories, exemption lists, and future policy updates.

What are Section 301 Tariffs?

Section 301 tariffs are trade measures imposed by the United States under Section 301 of the Trade Act of 1974. The provision authorizes the U.S. government to investigate and respond to foreign trade practices considered unreasonable, discriminatory, or harmful to U.S. commerce.

Depending on the investigation’s findings, the United States may introduce additional import duties or other trade measures on products originating from the economies under review.

U.S. announces final Section 301 Tariff decision

On 24 July 2026 (Vietnam time), the Office of the United States Trade Representative (USTR) published its final determination after reviewing 60 economies.

Compared with the preliminary determination, the final decision:

• Maintains the additional tariff rates of 10% and 12.5%
• Introduces an MFN tariff offset mechanism for selected trading partners
• Expands the list of products eligible for tariff exemptions
• Includes transition provisions for qualifying shipments

The measures officially took effect on 24 July 2026 (U.S. Eastern Time).

Vietnam under the final determination

Under the U.S. final determination, Vietnam is among the economies subject to a 12.5% Section 301 tariff on selected exports to the United States. While the measure does not apply to all Vietnamese products, key export sectors such as seafood, wood products, and electronics may be among those affected, depending on product classification and applicable exemptions. The actual impact also depends on U.S. customs requirements and supporting compliance documentation.

Vietnamese exporters should review their product portfolio carefully to determine whether their shipments fall within the scope of the new tariff measures before exporting to the U.S. 

Products exempted from Section 301 Tariffs

Alongside the final determination, USTR released an expanded exemption list to minimize disruptions to the U.S. economy and supply chains. The exemptions mainly cover essential raw materials with limited domestic supply, products critical to supply chain stability, goods not produced or produced in insufficient quantities in the United States, products where additional tariffs would not achieve policy objectives, and certain goods covered by U.S. international commitments.

Vietnamese exporters should review the exemption list carefully to determine whether their products qualify. 

Vietnam strengthens forced labor import regulations

At the same time, Vietnam is strengthening its legal framework to combat forced labor in international trade. On 22 July 2026, the Government issued Decree No. 292/2026/NĐ-CP, introducing regulations that prohibit the import of products wholly or partially extracted, produced, or manufactured using forced labor. 

The new decree reinforces Vietnam’s commitment to implementing ILO conventions, enhancing supply chain transparency, promoting sustainable trade practices, and meeting international compliance standards. These efforts may also support future trade discussions with the United States regarding Section 301 tariffs and broader trade compliance. 

The U.S. final determination on Section 301 tariffs introduces important compliance considerations for exporters trading with the American market. While Vietnam remains subject to the 12.5% tariff for certain products, the expanded exemption list and ongoing regulatory improvements provide opportunities for businesses to minimize potential impacts.

By reviewing affected products, monitoring exemption updates, and strengthening supply chain compliance, exporters can better navigate evolving international trade requirements and maintain sustainable access to one of the world’s largest export markets.

Source: VnEconomy

25/07/2026