– The U.S. argues that companies using forced labor gain unfair cost advantages, harming American workers and exporters. Ending forced labor is framed as an economic and national security priority.
– Under Section 301 of the Trade Act of 1974, the USTR can self‑initiate such investigations. Upon initiation, the USTR has requested consultations with all 60 governments. Public comments are invited until April 15, and a public hearing for each economy will begin on April 28.
II) Vietnam’s exports to the U.S. reached USD 86.48 billion in H1 2026, heavily concentrated in labor‑intensive or multi‑layer supply‑chain sectors such as electronics, machinery, textiles, phones, footwear, and wood products — the groups most exposed to the new forced‑labor Section 301 tariff package. Vietnam is placed in the 12.5% tier, alongside China, making the impact more direct. The actual effect will depend on exemption lists (including textile mechanisms) and U.S. import demand.
– The earlier 10% general tariff was only temporary and expired on July 24 due to legal limits under Section 122 of the Trade Act of 1974. It has been replaced by the Section 301 forced‑labor tariff package (effective July 24), with 10% for economies that ban forced labor and 12.5% for others. The package covers ~99.4% of U.S. imports but excludes many categories (energy, fertilizers, certain foods, goods without U.S. production, steel, USMCA‑compliant goods) and includes a reduction mechanism for some textile items.
– From July 24, Vietnamese exports face a 12.5% tariff, up from 10%, increasing pressure on firms with high U.S. exposure. Since the 20% reciprocal tariff was removed, 12.5% is now the primary rate applied to Vietnam. Although the increase is modest, valuations of major export‑oriented stocks have already fallen to attractive levels (textiles and seafood at ~5–8x P/E, rubber tires like DRC ~12.5x).