China vs Vietnam: Import Tariff Comparison 2026

China faces Section 301 tariffs of up to 25% on top of the Section 122 global surcharge, making Vietnam a compelling sourcing alternative for consumer electronics and related product categories. The total effective tariff rate on imports from China reaches 41.5%, combining the MFN base rate with a Section 122 surcharge of 15% and Section 301 duties that apply exclusively to Chinese-origin goods. By contrast, Vietnam faces a total effective rate of 19.5%, avoiding the Section 301 penalty entirely. This tariff differential has accelerated supply chain diversification away from China in 2026, with Vietnam emerging as one of the primary beneficiaries. For importers weighing both origins, the rate spread of 22% is a significant landed cost factor that directly affects margins and pricing decisions.

$2,321saved on $10k sourcing from Vietnam(15.5%)
China
41.5%
VS
Vietnam
19.5%

Tariff Rate Comparison

Consumer Electronics
China flag
China
MFN Base Rate1.50%
Section 12215.00%
Section 232N/A
Section 30125.00%
Bilateral DealN/A
Total41.50%
Vietnam flag
VietnamBest rate
MFN Base Rate1.50%
Section 1220.00%
Section 232N/A
Section 301N/A
Bilateral Deal18.00%
Total19.50%

Rate Comparison by Product Category

ProductChinaVietnamSavings ($10K)
consumer electronics41.5%19.5%$2,321
clothing garments52.0%30.0%$2,321
furniture45.0%23.0%$2,321
footwear50.0%28.0%$2,321
industrial machinery42.0%20.0%$2,321

Trade Agreement Status

China has no bilateral agreement with the US and faces the standard Section 122 rate of 15% on most imports. Vietnam has a bilateral deal with the US at 18% (replaces the standard Section 122 rate). For products under Section 232 national security tariffs, the bilateral deal or Section 122 rate does not apply — S232 rates govern instead. China-origin goods additionally face Section 301 tariffs that stack on top of all other duties, making trade agreement status a defining factor in the total tariff burden.

When to Source from Each Country

Vietnam offers lower tariff rates across all focus product categories in this comparison, making it the more cost-effective sourcing origin from a tariff perspective. Source from China when its supplier ecosystem, lead times, quality standards, or logistics infrastructure outweigh the tariff cost difference. Always model total landed cost — freight, insurance, MPF, and HMF — not just tariff rates, before making final sourcing decisions.

Full Landed Cost — $10,000 Shipment

Consumer Electronics
China

Full Landed Cost Breakdown

Based on a $10,000 ocean shipment (FOB value)

Consumer Electronics from China
Results
$14,977.99
Total Landed Cost
Customs Value (FOB + Shipping + Insurance)$10,550.00
MFN Duty (1.50%)$158.25
Section 122 (15.00%)$1,582.50
Section 301 Duty (25.00%)$2,637.50
Total Duties$4,378.25
MPF (0.3464% merchandise processing)$36.55
HMF (0.125% harbor maintenance, ocean)$13.19
Total Fees & Duties$4,427.99
Total Landed Cost$14,977.99
Effective Rate41.50%
Vietnam

Full Landed Cost Breakdown

Based on a $10,000 ocean shipment (FOB value)

Consumer Electronics from Vietnam
Results
$12,656.99
Total Landed Cost
Customs Value (FOB + Shipping + Insurance)$10,550.00
MFN Duty (1.50%)$158.25
Bilateral Deal (18.00%)$1,899.00
Total Duties$2,057.25
MPF (0.3464% merchandise processing)$36.55
HMF (0.125% harbor maintenance, ocean)$13.19
Total Fees & Duties$2,106.99
Total Landed Cost$12,656.99
Effective Rate19.50%

Savings Analysis

On a $10,000 shipment of consumer electronics, importing from Vietnam saves $2,321 in duties compared to China — a 53.0% reduction in total import costs. Vietnam incurs $2,057 in duties on the $10,000 shipment, while China incurs $4,378. This difference compounds across larger order volumes and is a key factor in supplier selection decisions for importers sourcing consumer electronics.

Frequently Asked Questions

The total effective tariff rate on consumer electronics is 41.5% from China and 19.5% from Vietnam under current 2026 tariff policy. These rates include the MFN base rate, applicable Section 122 surcharge or bilateral deal rate, Section 232 duties for covered products, and Section 301 tariffs for Chinese goods. Use the CalcMyTariff.com calculator above to enter your specific invoice value and shipping details for a precise landed cost breakdown.

China does not have a formal trade agreement with the United States. Imports from China are subject to the standard Section 122 global surcharge of 15% on most goods, stacked on top of MFN base rates.

Vietnam has a bilateral trade deal with the US at a negotiated rate of 18%, which replaces the Section 122 rate for imports from Vietnam. This creates a differentiated tariff structure compared to non-deal countries.

Vietnam is cheaper for clothing garments with a 30% total tariff rate, compared to 52% from China. On a $10,000 shipment, this 22% rate difference saves $2,200 in duties when sourcing from Vietnam.

Section 122, enacted in February 2026 for up to 150 days, imposes a global surcharge on most US imports. China faces Section 122 at 15%. Vietnam's bilateral deal rate of 18% replaces Section 122. Note that Section 122 is scheduled to expire on July 24, 2026 — importers should model both current and post-expiry scenarios when planning shipments.

Disclaimer: CalcMyTariff.com provides tariff estimates for informational purposes only. Actual duty rates depend on the specific HTS classification of your goods, which requires professional customs brokerage expertise. Rates shown reflect our best interpretation of currently published tariff schedules and may not include all applicable duties, anti-dumping duties, countervailing duties, or special tariffs. Consult a licensed US customs broker for binding determinations. Tariff rates change frequently — verify current rates with CBP or USITC before making import decisions.

Tariff rates from Tax Foundation, USITC, and Penn Wharton Budget Model. Last verified March 27, 2026.