Samsung already makes most of their phones in Vietnam. Not a huge difference, other than the lack of tariffs. https://www.economist.com/asia/2018/04/12/why-samsung-of-sou...
I wonder why more producers haven't made this move? If Vietnam is there as far as infrastructure goes and they have the skilled/unskilled labor why is this not a more popular move. Also when we say "make" I assume we mean "assembles". Somewhat anecdotally I recently purchased a laptop and tried to find one that wasn't made in China and it was nigh on impossible.
Of course their displays and RAM are probably made in Korea or China as are the SSDs and I've never pulled one apart to check the motherboard and battery providence...
However they are definitely assembled in Japan.