Steel from Taiwan: 50% US Tariff (2026)

Importing steel from Taiwan into the US in 2026 means navigating multiple tariff layers. The current total effective rate runs approximately 50% on most steel imports under HTS chapters 72-73, 76. The reciprocal rate on Taiwan did not change after SCOTUS — IEEPA refunds are limited to importers who specifically paid the temporary IEEPA layer in 2025.

The current rate stack on steel from Taiwan breaks down as: the 10% Section 122 reciprocal tariff (effective February 24, 2026, set to expire July 24, 2026 unless extended), plus the MFN duty rate that depends on the specific HTS code, plus any product-specific surcharges. Articles wholly of steel or aluminum pay the 50% Section 232 rate on full customs value instead — the reciprocal layer does not stack on the metal content (derivatives pay 25% on the metal portion). Section 232 duties are NOT refundable — only the IEEPA layer is.

For most importers, the 50% total represents a meaningful change from the pre-SCOTUS regime, when the IEEPA reciprocal layer pushed Taiwan steel imports to 50% effective. SCOTUS struck down the IEEPA reciprocal layer on February 20, 2026 in Learning Resources v. Trump, opening a refund pool of approximately $166 billion for affected importers.

Calculator-driven estimation is the fastest way to model the full landed cost including MFN base, Section 122, and any applicable surcharges.

Bottom line for steel importers from Taiwan: confirm your HTS classification, account for the Section 122 layer (and Section 232/301 if applicable), and — if you paid IEEPA duties in 2025 — check your refund eligibility before the Phase 1 windows close on a rolling basis through Q3 2026.