US tariffs on Taiwan in 2026: what Taiwanese goods pay now and what changed

What a US buyer pays on Taiwanese goods today

US duties are owed by the importer of record, usually the US buyer, not the Taiwanese exporter. The liability is a personal debt of the importer to the United States.^[6] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.

As of October 8, 2026, an entry of Taiwanese-origin goods is built from these layers. Most shipments pay the first two, plus fees.

• The normal (Column 1 General) duty for the HTS line.^[1]
• The Section 301 forced-labor duty, since July 24, 2026. Where the Column 1 rate is below 10%, it adds the difference so the total is 10% (9903.05.76); where Column 1 is 10% or more, it adds nothing (9903.05.75).^[7][1] Computers, smartphones, most chips and other goods in U.S. note 52(b), and a further Taiwan list, are exempt.^[1]
• Section 232 duties instead of the Section 301 duty on covered goods. Taiwanese auto parts, upholstered wooden furniture and kitchen cabinets pay 15% in total; steel and aluminum articles pay 50%; passenger vehicles 25%.^[2][3][8]
• Antidumping or countervailing duties on goods under a Commerce order, such as corrosion-resistant steel, steel nails, welded pipe and passenger car tires from Taiwan.^[9][10][11]
• Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.^[12][13]

The US duty stack on goods from Taiwan, October 8, 2026

The table lists every measure that applies, or applied during 2025 and 2026, to goods of Taiwanese origin. Where a row says "in total", the rate includes the Column 1 duty; otherwise it is added to it. The notes after the table explain the exemptions and how the rows combine.

Notes to the table

Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.

• Note 1, general Section 301 exemptions. The duty does not apply to goods listed in U.S. note 52(b) to Chapter 99 (9903.05.86). The list includes computers and their parts (8471, 8473.30), smartphones (8517.13.00), network equipment (8517.62.00), semiconductor manufacturing machines (8486) and most diode, transistor and integrated-circuit lines of 8541 and 8542. Solar cells and modules (8541.42, 8541.43) are not on it. Nor does the duty apply to the 16 articles in note 52(c), qualifying civil aircraft and parts, listed articles for pharmaceutical use, donations or informational materials.^[1]
• Note 2, Taiwan-only exemptions. U.S. note 52(j)(10) exempts a further list of Taiwanese goods (9903.06.14 and 9903.06.15), including certain live animals, orchids and other cut flowers and foliage, seaweeds, some palm oil, essential oils and industrial fatty acids, tropical wood and some plywood lines, cork, rattan and bamboo plaiting materials and basketwork, silk, pearls, diamonds and other gemstones, plus psyllium husks, boswellia, aloe and argan oil.^[1] An exemption covers only the 8-digit lines listed.
• Note 3, the 10% total. Heading 9903.05.76 sets 10% as the whole rate, not an addition, so a good with a 3% General rate pays 10% and a duty-free good also pays 10%. U.S. note 52(k) converts a specific or compound Column 1 rate to an ad valorem equivalent by dividing the duty by the customs value.^[1]
• Note 4, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, cars and light trucks and their parts, medium and heavy trucks and their parts, wood products, patented pharmaceuticals or covered semiconductors are exempt from the Section 301 duty (9903.05.90). Newer Section 232 programs such as drones are not on that list.^[1]
• Note 5, stacking. Goods that pay the Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they stay subject to antidumping and countervailing duties.^[1]
• Note 6, auto parts and metals. Taiwanese auto parts entered under the 15% lines do not also pay the steel, aluminum, copper or wood products duties.^[2][1]
• Note 7, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).^[1]

Section 301: why Taiwanese goods pay 10% in total

On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that fail to impose and effectively enforce a ban on imports made with forced labor.^[7] USTR had found that Taiwan has no such ban, and proposed the lower 10% rate for Taiwan and the other economies that had committed to one in an Agreement on Reciprocal Trade.^[23] For goods of the EU, Japan, Korea, Switzerland and Taiwan, the President directed a duty net of the Column 1 rate, which USTR said is consistent with their agreements.^[24]

The HTS carries that out for Taiwan in two headings: 9903.05.76 for goods whose Column 1 rate is below 10%, where the total is 10%, and 9903.05.75 for goods at 10% or more, where nothing is added.^[1] Of the 60 economies, only the EU and Taiwan have a 10% total; Japan, South Korea and Switzerland have a 12.5% total, and others such as Malaysia, India and Indonesia pay 10% on top of the normal duty.^[1]

This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.

Semiconductors, computers and electronics

Most Taiwanese chips and computers pay no Section 301 duty. Integrated circuits (8542.31, 8542.32, 8542.33, 8542.39), most discrete semiconductors of 8541, computers and their parts (8471, 8473.30), network equipment (8517.62.00) and chip-making machines (8486) are in the note 52(b) exemption list.^[1] Where the Column 1 rate is also free, as it is for many of these lines, the entry pays no duty beyond fees.^[1]

The Section 232 semiconductor duty is narrow. Since January 15, 2026, heading 9903.79.01 adds 25% to logic integrated circuits, and articles containing them, classified in 8471.50, 8471.80 or 8473.30 that fall within two narrow performance and memory-bandwidth bands set out in U.S. note 39. Headings 9903.79.02 to 9903.79.09 exempt covered chips bound for US data centers, repair, research, startups and several other US uses.^[17][1] As of October 8, 2026, the HTS has no Taiwan-specific semiconductor line.^[1] The January 2026 investment memorandum said the United States would give Taiwan preferential treatment in the semiconductor investigation, but the May 2026 notice implementing it changed only auto parts, wood products and aircraft components.^[25][2]

Electronics outside the exemption list pay the 10% total. Static converters and power supplies (8504.40), for example, are not on it.^[1] Check the 8-digit line, not the product family.

Section 232 as it applies to Taiwanese goods

Section 232 duties apply by product. For Taiwan, several programs carry a 15% partner rate written into the HTS, and the others apply at the general rate. Full rates, lines and dates for every program are in our Section 232 guide.

• Auto parts: 15% in total since May 1, 2026. Commerce and USTR replaced the 25% auto parts duty on covered Taiwanese parts with a rate that brings the Column 1 duty plus the Section 232 duty to 15%, or adds nothing where Column 1 is 15% or more (9903.94.66 to 9903.94.69).^[2][1] Taiwanese passenger vehicles and light trucks have no partner line and pay the general 25%.^[8][1]
• Upholstered wooden furniture, kitchen cabinets and vanities: 15% in total since May 1, 2026 (9903.76.24), in place of the general 25%. The increases due on January 1, 2027 for other origins do not apply to this line. Softwood timber and lumber pay the general 10%.^{[2][14][26][1]}
• Steel, aluminum and copper: general rates. Taiwanese steel and aluminum articles pay 50% of the full customs value (Annex I-A), Annex I-B goods 25%, and Annex III goods 15% combined with the Column 1 rate.^[3] Taiwan is one of the partners whose Annex I-C goods pay 15% in total (9903.82.22).^[15][1] Since May 1, 2026, qualifying civil aircraft components of Taiwan no longer pay the derivative steel, aluminum and copper duties (9903.96.03).^[2][1]
• Medium and heavy trucks and buses: general rates. 25% on trucks and their parts and 10% on buses.^[16]
• Patented pharmaceuticals: general rates. Taiwan is not in the 15% partner line (9903.04.62), so patented drugs pay the general rate, 100% for most companies (9903.04.60).^[1] Commerce lists Taiwan among the jurisdictions eligible for a zero Section 232 rate on certain specialty pharmaceuticals.^[27] Generics are not covered.^[28]
• Drones and listed drone components: at most 15% in total for Taiwan under 9903.08.24, where substantially all critical components and technology come from the United States or the listed partners; otherwise the general rates apply.^[29][1]
• Polysilicon (from December 4, 2026). Polysilicon and its derivatives come under a minimum import price program, and ingots and derivatives also pay a 15% duty; for Taiwan the Column 1 rate plus that duty equals 15%.^[30]

The US-Taiwan agreements: what reached the tariff schedule

Two documents were signed under the auspices of the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office: an investment memorandum of understanding on January 15, 2026, and an Agreement on Reciprocal Trade on February 12, 2026.^[2] The USTR fact sheet on the agreement said the United States would apply the higher of the MFN rate or 15%, made up of the MFN rate and an IEEPA reciprocal tariff.^[25] That reciprocal tariff never took effect: the Supreme Court struck down the IEEPA tariffs eight days later, and Taiwanese goods paid 20% under IEEPA until February 23, 2026.^[31][1][4]

What did reach the HTS came through Section 232. A Commerce and USTR notice published May 28, 2026 implemented the memorandum: 15% in total on Taiwanese auto parts, upholstered wooden furniture, kitchen cabinets and vanities, and the end of derivative metals duties on Taiwanese civil aircraft components, all for goods entered from May 1, 2026. Where that means a refund of duties already collected, CBP processes it under its standard procedures. The same notice said the Agreement on Reciprocal Trade was not being implemented because it had not entered into force.^[2]

As of October 8, 2026 we found no notice that the agreement has entered into force. The Section 301 rate is where it counts today: USTR set Taiwan's rate at 10% in total partly because of Taiwan's commitment in the agreement to prohibit imports made with forced labor.^[23][24] Announcements about investment or future tariff treatment are not duty rates; treat a rate as in force only once it appears in the HTS, the Federal Register or a CBP message.

What changed, and what is scheduled: April 2025 to December 2026

Each date is the first day the change applied, or applies, to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.

• April 3, 2025. 25% Section 232 duty on imported passenger vehicles and light trucks; auto parts followed on May 3, 2025.^[8][1]
• April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Taiwan.^[20]
• April 9, 2025. Taiwan's country rate of 32% under Executive Order 14257 takes effect (9903.01.61); it is suspended the next day, and Taiwanese goods go back to 10%.^[21][1][32]
• August 7, 2025. Taiwan's reciprocal rate is set at 20% on top of the normal duty (9903.02.60).^[22][1]
• August 29, 2025. Duty-free de minimis treatment is suspended for goods from all countries, Taiwan included.^[33]
• October 14, 2025. Section 232 duties of 25% on upholstered wooden furniture and on kitchen cabinets and vanities begin.^[14]
• January 15, 2026. 25% Section 232 duty on a narrow set of advanced semiconductors (9903.79.01). The US-Taiwan investment memorandum is signed the same day.^[17][2]
• February 12, 2026. The US-Taiwan Agreement on Reciprocal Trade is signed.^[2]
• February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.^[31][34]
• February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.^[4][19]
• April 6, 2026. Section 232 metals duties move to the full customs value, with the annex tiers at 50%, 25% and 15%.^[3]
• May 1, 2026. Taiwanese auto parts, upholstered wooden furniture, kitchen cabinets and vanities move to 15% in total, and Taiwanese civil aircraft components come out of the derivative metals duties (notice published May 28, 2026).^[2]
• July 24, 2026. The Section 122 surcharge expires, and the Section 301 forced-labor duty on Taiwan begins, at 10% in total.^[5][7][1]
• September 29, 2026. Section 232 duties on patented pharmaceuticals apply to all companies.^[28]
• December 4, 2026. Section 232 action on polysilicon and its derivatives begins, at 15% in total for Taiwan with Column 1.^[30]

IEEPA and Section 122: the ended tariffs and refunds

Executive Order 14257 of April 2, 2025 listed Taiwan at 32%.^[21] That rate applied for one day before the 90-day pause, so Taiwanese goods paid the 10% baseline until August 7, 2025, then 20% on top of the normal duty under heading 9903.02.60.^[32][22][1] Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were outside the reciprocal tariff.^[20]

On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from February 24, 2026. Section 232 and Section 301 duties were not affected.^[31][4]

IEEPA duties already paid on Taiwanese goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed the entries, can file a CAPE declaration, and refunds go to the importer of record or to the party it designated as the notify party on CBP Form 4811 or in its ACE Portal account.^[35] A Taiwanese exporter that was not the importer of record has no claim of its own. See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.

Section 122. Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from February 24, 2026 through July 24, 2026, with exemptions listed in its annexes, including anything subject to Section 232. Taiwan had no separate rate.^[5][19]

The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but ordered relief only for the three plaintiffs it found had standing.^[36] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.^[37] As of October 8, 2026, CBP's refund page describes CAPE as a process for IEEPA duties.^[35] Our Section 122 refund status page tracks the appeal and totals what your entries paid.

Antidumping and countervailing duty orders on Taiwanese products

Antidumping (AD) and countervailing (CVD) duties are set by Commerce for a named product from a named country, often at a company-specific cash deposit rate. They are paid on top of the Column 1 duty and any Section 301 or 232 duty, including on goods exempt from the Section 301 duty.^[1][18] Most orders in force on Taiwanese products cover steel. They include:

• Corrosion-resistant steel: an AD order since July 2016 and a second AD order published December 19, 2025.^[9][38]
• Circular welded carbon steel pipes and tubes and circular welded non-alloy steel pipe, continued in January 2024.^[39]
• Steel nails: Commerce found in September 2026 that revoking the order would likely lead to continued dumping.^[10]
• Non-oriented electrical steel, continued in May 2026.^[40]
• Passenger vehicle and light truck tires, since July 2021.^[11]
• Crystalline silicon photovoltaic products; Commerce published final results of an administrative review on September 16, 2026.^[41]
• Paper shopping bags, since July 2024.^[42]
• Others include stainless steel sheet and strip, steel concrete reinforcing bar, PET film and epoxy resins. Browse the full list in our AD/CVD lookup.

De minimis and fees

De minimis. Low-value shipments from Taiwan no longer enter duty-free under the de minimis rule; the exemption has been suspended for every country since August 29, 2025.^[33][43] Our de minimis guide covers the entry types and dates.

Fees. The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that reset on October 1, 2026.^[12] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port; it applies to ocean freight, not air.^[13] See US customs clearance for how entries are handled.

How to find the rate for your product

The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your licensed customs broker confirms it on the entry.

1. Classify the product to 10 digits with the HTS code finder.
2. Open the tariff simulator with Taiwan as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
3. Compare with ready-made pages for common Taiwanese exports, such as processors, laptops, network equipment, static converters and self-tapping screws, or browse import duty by HTS code.
4. Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across trading partners.
5. Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.