U.S. Customs and Border Protection is continuing to improve its import tariff refund system in 2026, opening opportunities for many small businesses — including shop owners, importers, and Vietnamese merchants — to recover money they have already paid without realizing they had the right to claim it back. This is a good time to better understand how import tariffs work, why they affect the wallets of the Vietnamese-American community, and how to properly find tariff refund information.
Knowing the correct tariff amount you need to pay — and knowing when you can claim it back — is a basic business skill, no different from being able to read a bank statement or understand a store lease.
What Is an Import Tariff (Tariff) Really?
An import tariff — called "tariff" in English — is a fee that the U.S. government collects when goods from foreign countries enter U.S. territory. Think of it this way: if a Vietnamese grocery shop owner in Houston imports goods directly from Vietnam — fish sauce, rice paper, or áo dài fabric — then before the goods enter the warehouse, the shop owner must pay a tariff to U.S. Customs calculated as a percentage of the shipment's value.
This tariff is not fixed but varies depending on the type of goods and the country of origin. According to data from the U.S. International Trade Commission, the average tariff rate applied to goods from Vietnam in recent years has varied widely — from under 5% for some food items to dozens of percent for textiles or footwear.
Why Is This Important for Vietnamese People in America?
The Vietnamese community in the United States has a very unique trade relationship with Vietnam. Many nail salon owners, restaurant owners, grocery shop owners, and Asian goods distributors import raw materials, tools, or food products from Vietnam or through intermediary countries such as China and Thailand.
When import tariffs increase — for example, through supplementary tariff rounds under Section 301 targeting Chinese goods, which began in 2018 and continue to have an impact today — the cost of importing goods rises significantly. And in many cases, that cost is passed on to retail prices, meaning Vietnamese-American consumers are also affected indirectly.
Hương, owner of a grocery store in Orange County, shared that in 2019, the import price of certain kitchen tools from China increased by nearly 25% within just a few months after new tariffs took effect. "I didn't dare raise prices right away because I was afraid of losing customers, but my profit margins were slowly eaten away," she recalled.
Three Concepts You Need to Understand
Base tariff: The tariff rate that applies regularly according to the U.S. official tariff schedule, called the Harmonized Tariff Schedule (HTS). Each type of good has its own HTS code with a specific tariff rate.
Additional tariffs: These are tariffs applied on top based on political or commercial decisions — for example, Section 301 tariffs on Chinese goods, or anti-dumping duties on certain items from Vietnam such as shrimp, catfish, and steel. This type of tariff changes frequently and requires close monitoring.
Import tariff drawback: This is a U.S. Customs policy that allows businesses to receive a refund of part or all of the tariffs they have already paid if the goods are subsequently re-exported or used in producing exported goods. Many small businesses are unaware of this right and miss out on thousands of dollars each year.
How Are Vietnamese Goods Affected?
Vietnam and the United States currently do not have a bilateral free trade agreement (FTA). This means that goods from Vietnam do not enjoy preferential tariff rates like goods from ASEAN countries with FTAs with the U.S. or from Canada and Mexico under the USMCA agreement.
Furthermore, some of Vietnam's main export items to the U.S. market — such as shrimp, catfish and basa, wooden furniture, and textiles — have previously been subject to anti-dumping duties or countervailing duties based on investigations by the U.S. Department of Commerce. These tariff rates are reviewed periodically each year and can increase or decrease depending on investigation results.
For Vietnamese restaurant owners in America, this directly affects the import price of raw materials. A seafood restaurant in Houston once had to switch to using U.S. domestic shrimp when anti-dumping tariffs on Vietnamese shrimp increased, even though the taste and quality are quite different.
How Do You Know How Much Tariff Your Imported Goods Are Subject To?
This is the most important step that many small business owners overlook. There are three official and free sources to consult:
- The HTS Online system at hts.usitc.gov — operated by the U.S. International Trade Commission, allows you to look up tariff rates by commodity code.
- The CBP information portal at cbp.gov — U.S. Customs and Border Protection has guidance sections for small businesses on clearance procedures and supplementary tariffs currently in effect.
- The ITC's Tariff Finder tool — helps identify HTS codes and determine whether goods from a specific country are currently subject to any supplementary tariffs.
If you are not comfortable with lookups, the quickest way is to contact a customs broker with experience. This is someone licensed by U.S. Customs to help businesses with clearance procedures and legally optimize tariff costs.
Import Tariff Drawback — a Benefit Few Know About
The U.S. Customs Drawback program allows businesses to recover up to 99% of tariffs already paid in certain situations, according to regulations in 19 U.S.C. § 1313. The most common cases include:
- Goods imported into the United States for processing and then re-exported abroad.
- Goods imported but not sold and exported back to the manufacturer.
- Imported raw materials used to produce finished goods for export.
The process of filing a drawback claim is done through the ACE (Automated Commercial Environment) system operated by U.S. Customs. The filing deadline is typically within 5 years from the date of import, according to CBP guidance.
This is why the fact that U.S. Customs is improving this system in 2026 has practical significance: a simplified process means that small and medium-sized businesses — which typically do not have their own legal departments — will have easier access to drawback benefits that previously only large corporations knew how to take advantage of.
Practical Perspective for Vietnamese-American Businesses
If you are importing goods from Vietnam or any other country to do business in America, here are a few practical things you should do right away:
- Keep complete import invoices and Customs entry documents for at least 5 years — this is a necessary condition for claiming a drawback if you qualify.
- Have a customs broker double-check the HTS code for the items you import — an incorrect code could result in you paying higher tariffs than necessary.
- Do not rely on tariff information from Vietnamese sellers or unofficial chat groups — tariff rates change frequently and only U.S. government sources are legally binding.
- Do not ignore any notices from Customs about anti-dumping investigations — if the items you import are under investigation, you have the right to participate in submitting comments or hire a trade lawyer to represent you.
Understanding import tariffs is not something reserved only for large import-export corporations. For a small shop owner or a Vietnamese importer, knowing the correct tariff amount you need to pay — and knowing when you can claim it back — is a basic business skill, no different from being able to read a bank statement or understand a store lease.