Global Markets · United States market

US import regulations and what to know when selling to the United States

MFN duties, Section 232 on steel (50% of full value from 6 Apr 2026), Section 301 at 12.5% for Vietnam (from 24 Jul 2026), the IEEPA ruling, ISF and entry, origin and marking, UFLPA, BABA, AISC/AWS standards and a checklist for steel structure exporters.

Updated: 13 Oct 2026

1. US tariff snapshot (updated 13 October 2026)

MeasureApplies to goods from VietnamNotes
MFN duty (HTSUS column 1 – General)YesVietnam has normal trade relations (NTR)
Section 232 – steel, aluminium, copper and derivativesYesFrom 6 Apr 2026: 50% of the full customs value for chapter 72 and most chapter 73 goods (Annex I-A); 25% for derivatives with more than 15% metal content
Section 301 (forced labour)Yes – 12.5%Effective 24 Jul 2026, replacing Section 122; not applied to goods subject to Section 232
IEEPA "reciprocal" tariffsNo longerSupreme Court held IEEPA does not authorise tariffs (20 Feb 2026); collection stopped 24 Feb 2026; refunds through CBP's CAPE system (from 20 Apr 2026)
Section 122 (10% surcharge)ExpiredApplied 24 Feb 2026 – 24 Jul 2026
Anti-dumping / countervailing duties (AD/CVD)Product by productE.g. final AD/CVD determinations on rebar from Vietnam in 2026
MPF / HMF feesYesMPF 0.3464% of value (minimum/maximum adjusted yearly); HMF 0.125% for ocean shipments

For steel structures (HTS 7308) and other steel products: check the 8-digit HTS line in U.S. Note 16 to Chapter 99 and CBP CSMS #68253075 to see whether 50% or 25% applies; declare the country of melt and pour of the steel.

Still moving: Section 301 overcapacity investigation of 16 economies (including Vietnam) covering steel, aluminium, machinery…; litigation on Section 122 and de minimis. Re-check before quoting DDP prices.

2. Main agencies

  • U.S. Customs and Border Protection (CBP) – clearance, duty collection, origin, marking, ISF, UFLPA enforcement (cbp.gov).
  • U.S. International Trade Commission (USITC) – publishes the HTSUS (hts.usitc.gov); injury investigations in AD/CVD cases.
  • Department of Commerce (ITA) – AD/CVD, Section 232, derivative product lists.
  • USTR – Section 301, trade agreements.
  • Partner agencies: FDA (food, medical devices), EPA (TSCA – chemicals, composite wood), CPSC (consumer product safety), FCC (electronics), USDA/APHIS (plants, wood packaging ISPM 15), DOT/NHTSA (vehicles).

3. The US import process

  1. Importer of Record (IOR) with an identification number and a customs bond (continuous or single-entry).
  2. ISF 10+2 (Importer Security Filing) for ocean cargo – filed at least 24 hours before loading abroad; penalties up to USD 5,000 per violation.
  3. Entry (CBP Form 3461 or ACE) within 15 days of arrival; entry summary (CBP Form 7501) and duty payment within 10 working days of release.
  4. Complete data: 10-digit HTS, transaction value (the US uses FOB, not CIF), origin, Section 232 data (country of melt/pour), applicable Chapter 99 numbers.
  5. Liquidation – typically about 314 days after entry; protests within 180 days of liquidation.
  6. De minimis (duty-free ≤ USD 800) has been suspended for all countries since 29 Aug 2025 and was reaffirmed in 2026.

4. Origin, marking and anti-circumvention

  • Non-preferential origin follows substantial transformation; CBP rulings matter.
  • Country-of-origin marking (19 U.S.C. 1304; 19 CFR Part 134): goods and containers must be marked "Made in Vietnam" in English, legibly and permanently.
  • For steel: report the country of melt and pour – third-country steel processed in Vietnam remains subject to Section 232 and may face AD/CVD circumvention inquiries if Vietnamese processing is minor.
  • Enforce and Protect Act (EAPA): CBP investigates AD/CVD evasion through transshipment; interim measures and back-duties can follow.
  • UFLPA (Uyghur Forced Labor Prevention Act, 2022): goods with inputs or processing linked to Xinjiang are presumed made with forced labour and detained – exporters need supply-chain traceability (down to mines and smelters).

5. Public procurement: Buy American, BABA, TAA

  • Build America, Buy America Act (BABA, 2021): federally funded infrastructure requires iron and steel produced in the US – all processes from initial melting; structures fabricated in Vietnam are generally not eligible for such projects (unless waived).
  • Buy American Act (federal agency purchases) favours domestic goods; the Trade Agreements Act (TAA) only admits goods from "designated countries" in larger procurements – Vietnam is not designated.
  • Private industrial and commercial projects are not covered – the main market for Vietnamese structural steel exports.

6. Technical requirements for structural steel in the US

  • Design and fabrication to AISC 360 and AISC 303; welding to AWS D1.1 (qualified welders, WPS/PQR); materials to ASTM (A36, A572, A992, A500…), structural bolts to ASTM F3125.
  • International Building Code (IBC): special inspection at the fabricator, unless the shop is AISC-certified or runs an accredited inspection programme (IAS AC472).
  • Quality records: mill test reports showing melt location, NDT reports (UT/MT), dimensional reports, coatings (SSPC), galvanizing (ASTM A123).
  • Timber dunnage and crates must meet ISPM 15 (USDA/APHIS).

7. Checklist for Vietnamese structural steel exporters

  • Determine the 10-digit HTS and applicable Chapter 99 line (Section 232 at 50% or 25%).
  • Collect melt & pour evidence for all plates and sections; consider steel melted where it is advantageous (e.g. US-melted steel at 10% under Section 232 from 6 Apr 2026).
  • Agree Incoterms carefully: avoid DDP unless Section 232 on the full value is priced in; prefer FCA/FOB/CIF so the importer bears duties.
  • Check AD/CVD orders and circumvention inquiries for the product and inputs.
  • Keep UFLPA supply-chain traceability files.
  • Mark components and packages "Made in Vietnam".
  • Meet AISC/AWS/IBC; consider AISC certification or IAS AC472.
  • Track changes: Section 301 overcapacity, Section 232 derivative lists, IEEPA refunds (if duties were paid).

Sources

  1. Federal Register – Section 301 actions (forced labor), 28/07/2026
  2. EY – USTR finalizes Section 301 forced labor tariffs (10% / 12.5%)
  3. C.H. Robinson – Section 232 changes effective 6 April 2026
  4. Learning Resources, Inc. v. Trump (2026)
  5. Learning Resources, Inc. v. Trump – aftermath, CAPE refunds, Section 122
  6. Carra Globe – Section 301 tariffs 2026 (overcapacity investigation)
  7. USITC – Harmonized Tariff Schedule
  8. U.S. Customs and Border Protection

Compiled from public sources at the update date; for reference only and not a substitute for advice from a US customs broker or lawyer.