IEEPA Tariff Refunds on Vietnamese Imports

Vietnam's Growing Role in U.S. Imports

Vietnam became an increasingly important sourcing destination as companies diversified away from China. IEEPA tariffs of up to 46% undercut this strategy by taxing Vietnamese imports at substantial rates. The ruling restores the economic logic of Vietnam-sourced goods and provides refunds on duties already paid.

Apparel and Footwear Dominant

Vietnam is the second-largest source of U.S. apparel and footwear imports after China. Major brands and retailers sourcing clothing, shoes, and accessories from Vietnam accumulated significant IEEPA duty totals. Seasonal buying patterns meant large, concentrated shipments during the tariff period.

Electronics Assembly and Components

Vietnam has emerged as a major electronics assembly hub, producing smartphones, computers, and electronic components for the U.S. market. IEEPA tariffs on these high-value goods generated proportionally large duty amounts per entry.