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 36.5%, combining the MFN base rate with a Section 122 surcharge of 10% and Section 301 duties that apply exclusively to Chinese-origin goods. By contrast, Vietnam faces a total effective rate of 21.5%, 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 15% is a significant landed cost factor that directly affects margins and pricing decisions.
Tariff Rate Comparison
Consumer Electronics| Rate Type | China | VietnamSave 15.0pp vs highestbilateral |
|---|---|---|
| MFN Base RateMost Favored Nation tariff | 1.50% | 1.50% |
| Section 122Emergency surcharge (expires ~Jul 24, 2026) | 10.00% | 0.00% |
| Section 232Steel & aluminum tariff | N/A | N/A |
| Section 301China-only additional tariff | 25.00% | N/A |
| Bilateral DealNegotiated rate replaces S122 | N/A | 20.00% |
| Total Effective Rate | 36.50% | 21.50% |
Rate Comparison by Product Category
| Product | China | Vietnam | Savings ($10K) |
|---|---|---|---|
| consumer electronics | 36.5% | 21.5% | $1,583 |
| clothing garments | 47.0% | 32.0% | $1,583 |
| furniture | 40.0% | 25.0% | $1,583 |
| footwear | 45.0% | 30.0% | $1,583 |
| industrial machinery | 37.0% | 22.0% | $1,583 |
Trade Agreement Status
China has no bilateral agreement with the US and faces the standard balance-of-payments surcharge of 10% on most imports. Vietnam has a bilateral deal with the US at 20% (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 ElectronicsChinaFull Landed Cost Breakdown
Based on a $10,000 ocean shipment (FOB value)
VietnamFull Landed Cost Breakdown
Based on a $10,000 ocean shipment (FOB value)
Savings Analysis
On a $10,000 shipment of consumer electronics, importing from Vietnam saves $1,583 in duties compared to China — a 41.1% reduction in total import costs. Vietnam incurs $2,268 in duties on the $10,000 shipment, while China incurs $3,851. 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 36.5% from China and 21.5% 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 balance-of-payments surcharge of 10% on most goods, stacked on top of MFN base rates.
Vietnam has a bilateral trade deal with the US at a negotiated rate of 20%, 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 32% total tariff rate, compared to 47% from China. On a $10,000 shipment, this 15% rate difference saves $1,500 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 10%. Vietnam's bilateral deal rate of 20% 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.
Tariff rates from Tax Foundation, USITC, and Penn Wharton Budget Model; retaliatory and industry data from the ITA Foreign Retaliations Database and U.S. Census Bureau (NAICS). Last verified .