Electronics from South Korea: 10% US Tariff (2026)
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What's your South Korea tariff refund score?
The Supreme Court struck down the 2025 IEEPA tariffs and a $166B refund pool is open. See your personalized refund opportunity & filing roadmap.
Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.
IEEPA refunds — illustrative, not a personal claim
Paid IEEPA duty on imports of Electronics from South Korea in 2025–early 2026?
The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.
- Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
- Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
- Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.
Illustrative example only: $50,000 of IEEPA-period imports of Electronics from South Korea at the published 25% IEEPA rate carried about $12,500 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.
Have not filed
Only the Importer of Record can claim the IEEPA layer through CAPE.
How to claim an IEEPA refundAlready filed
Status is in ACE (REV-615), not a shopping-site tracker.
Check CAPE status · When money arrivesOverview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.
Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.
South Korea is a major electronics exporter to the US, led by Samsung, LG, and SK Hynix. The base tariff is 10%, with KORUS FTA potentially reducing it to 0%.
Rate structure: 0% MFN (ITA) + 10% Section 301 forced-labor tariff (South Korea is in the 10% tier) = 10% total. However, the Korea-US Free Trade Agreement (KORUS) may eliminate tariffs on qualifying electronics. KORUS has progressively eliminated tariffs on most goods since 2012, and many electronics categories now qualify for 0% duty if rules of origin are met.
South Korea's top electronics exports to the US include: Samsung smartphones and displays, LG displays and home appliances, SK Hynix memory chips (DRAM, NAND), Samsung semiconductors, automotive electronics (Hyundai/Kia systems), and lithium-ion batteries (Samsung SDI, LG Energy Solution).
The SCOTUS ruling benefited South Korea, though less than countries that never struck a deal — Korea had already negotiated its reciprocal rate down to 15% (effective Aug 7, 2025), so the live pre-ruling rate was 15% and the drop to 10% Section 122 saved about 5 percentage points (the void April 2025 pre-deal rate had been 25%). Combined with KORUS preferences, South Korean electronics are now among the most competitively priced imports.
For KORUS qualification, electronics must meet rules of origin — typically requiring substantial transformation or a certain percentage of regional value content. Many Samsung and LG products manufactured in South Korea qualify. Products assembled in South Korea using Chinese components may or may not qualify depending on the degree of transformation.
South Korea also benefits from a special steel/aluminum arrangement: a quota system rather than the 50% Section 232 tariff that most countries face. This makes South Korean steel and aluminum components used in electronics manufacturing more cost-effective.
Compared to China (37.5%), South Korea offers a 27.5-percentage-point advantage. Versus Japan and Taiwan (both 10%), South Korea's KORUS FTA gives it a potential edge for qualifying goods.
Electronics Tariffs by Country: Where It’s Cheapest to Import in 2026
South Korea ranks #4 of 14 major electronics sources by effective US tariff. Cheapest first — click any country for its full breakdown.
| Source country | 2026 rate | vs. South Korea |
|---|---|---|
| Mexico | 0% | 10 pts cheaper |
| India | 10% | same |
| Japan | 10% | same |
| South Korea (this page) | 10% | — |
| Taiwan | 10% | same |
| United Kingdom | 10% | same |
| Vietnam | 12.5% | +2.5 pts |
| Malaysia | 13.4% | +3.4 pts |
| Germany | 15% | +5 pts |
| Ireland | 15% | +5 pts |
| Netherlands | 15% | +5 pts |
| Philippines | 15.9% | +5.9 pts |
| Thailand | 15.9% | +5.9 pts |
| China | 37.5% | +27.5 pts |
Effective 2026 rates for typical goods in this category (MFN base + the Section 301 forced-labor tariff that replaced Section 122 on July 24, 2026, plus Section 301/232 where they apply). Your exact duty depends on the specific HTS code — Mexico is currently the lowest-tariff major source at 0%. Tariffs are one input; weigh freight, lead time, and quality too.
Calculate Your Electronics Duty from South Korea
Search by product name or HTS code — the same lookup as the HTS code finder, then we stack 2026 country layers. Prefer a category estimate? .
Frequently Asked Questions
What is the tariff on electronics from South Korea?
Do Samsung products qualify for KORUS FTA duty-free?
How does South Korea compare to China for electronics?
More Tariff Lookups for South Korea & Electronics
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