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Master Plan Tariffs Tool

Electronics from Taiwan: 10% US Tariff (2026)

Updated 2026-09-14

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The Supreme Court struck down the 2025 IEEPA tariffs and a $166B refund pool is open. See your personalized refund opportunity & filing roadmap.

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Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.

10%
Total Effective Tariff Rate
0% MFN (ITA) + 10% Section 301 forced-labor tariff (semiconductors: +25% Section 232)

IEEPA refunds — illustrative, not a personal claim

Paid IEEPA duty on imports of Electronics from Taiwan 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 Taiwan at the published 32% IEEPA rate carried about $16,000 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.

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Only the Importer of Record can claim the IEEPA layer through CAPE.

How to claim an IEEPA refund

Already filed

Status is in ACE (REV-615), not a shopping-site tracker.

Check CAPE status · When money arrives

Overview 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.

Check eligibility with a licensed filer →

Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

Taiwan is a critical electronics supplier to the United States, particularly for semiconductors. General electronics face 10% total, but chips face a higher 35%.

Base rate structure: 0% MFN (ITA) + 10% Section 301 forced-labor tariff (Taiwan is in the 10% tier) = 10% total for most electronics. However, semiconductors are subject to an additional 25% Section 232 tariff, bringing the total for chips to 35%. Taiwan is not subject to the China-specific Section 301 tariffs.

Taiwan's electronics exports to the US are dominated by: semiconductors (TSMC is the world's largest contract chip manufacturer), integrated circuits and chip packaging, LED and display panels, networking equipment (D-Link, Zyxel), computer peripherals, and printed circuit boards.

The SCOTUS ruling was hugely beneficial for Taiwan. The old IEEPA rate was 32%, making the pre-ruling total for general electronics approximately 32% and semiconductors approximately 57%. The drop to 10% Section 122 saved Taiwanese exporters 22 percentage points on general electronics.

For semiconductor importers specifically, the 35% rate (10% Section 301 forced-labor tariff + 25% Section 232) still makes Taiwan more expensive than TSMC's new Arizona fab (which avoids tariffs on domestically produced chips). However, the vast majority of advanced chip production remains in Taiwan, and the tariff cost is generally absorbed given the lack of alternatives for leading-edge nodes (3nm, 5nm).

Compared to other electronics sources: Mexico at 0% (USMCA), South Korea at 10% (with KORUS potential for 0%), Japan at 10%, and Vietnam at 12.5% are all competitive on general electronics. For semiconductors, Taiwan remains the dominant source despite the premium.

The 10% Section 122 tariff expired July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — Taiwan is in the 10% tier, so its rate is unchanged at 10%. In August 2026, 25 states sued at the Court of International Trade to block the forced-labor tariff, but CBP continues collecting it while the case proceeds. Congress is also considering semiconductor exemptions given supply chain concerns.

Electronics Tariffs by Country: Where It’s Cheapest to Import in 2026

Taiwan ranks #5 of 14 major electronics sources by effective US tariff. Cheapest first — click any country for its full breakdown.

Source country2026 ratevs. Taiwan
Mexico0%10 pts cheaper
India10%same
Japan10%same
South Korea10%same
Taiwan (this page)10%—
United Kingdom10%same
Vietnam12.5%+2.5 pts
Malaysia13.4%+3.4 pts
Germany15%+5 pts
Ireland15%+5 pts
Netherlands15%+5 pts
Philippines15.9%+5.9 pts
Thailand15.9%+5.9 pts
China37.5%+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 Taiwan

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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 Taiwan electronics in 2026?
10% for most electronics (Section 301 forced-labor tariff only). Semiconductors face 35% (10% forced-labor tariff + 25% Section 232). Taiwan is not subject to the China-specific Section 301.
Are TSMC chips subject to Section 232?
Yes. Semiconductor chips manufactured by TSMC (and other Taiwanese fabs) face 25% Section 232 tariff on top of the 10% Section 301 forced-labor tariff, for 35% total. TSMC's Arizona fab production avoids these tariffs.
How did the SCOTUS ruling affect Taiwan electronics?
Dramatically. The IEEPA rate dropped from 32% to 10% Section 122, saving 22 percentage points on general electronics. Semiconductors went from ~57% to 35%.

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