US import duty rates for Taiwan-origin electronics in 2026. Covers TSMC wafers, packaged ICs, passives from Yageo/Walsin, and Section 122 impact.
Taiwan-origin electronics face a simpler tariff structure than China in 2026. There is no Section 301 surcharge for Taiwan. The primary additional duty is the 10% Section 122 global surcharge effective February 24, 2026, layered on the MFN base rate (0–3.9% for most electronics). A $2,000 shipment of Taiwan-packaged ICs would incur approximately $200 in Section 122 duty plus any MFN base rate.
TSMC manufactures over 90% of the world's advanced logic semiconductors (below 7nm). TSMC wafers shipped from Taiwan to US OSAT facilities are classified under HTS 3818.00 (chemical elements for electronics, Free MFN + 10% Section 122) or 8542.31 (dies/processed wafers, Free MFN + 10%). TSMC's Arizona fab (under construction/operational) would produce US-origin wafers with 0% additional tariffs — a key strategic rationale for the CHIPS Act investment.
Many fabless chips are designed in the US or Europe but fabricated in Taiwan and packaged in Taiwan, Malaysia, or the Philippines. For duty purposes, the country of origin is where substantial transformation occurs — typically where the wafer is fabricated for complex ICs, or where the final packaging occurs for commodity components. ICs packaged in Taiwan use HTS 8542.31 (processors) or 8542.32 (memory) at Free MFN + 10% Section 122.
Taiwan is a major source of resistors (Yageo, Walsin), inductors (Chilisin, Delta), and capacitors. These use HTS 8503.00 (inductors), 8533.21 (fixed resistors), and 8532.xx (capacitors). MFN rates are typically 0–3%. With the 10% Section 122 surcharge, Taiwan passives carry a 10–14% effective duty — significantly lower than Chinese equivalents at 35%.
Taiwan hosts significant PCB manufacturing (Tripod, Nan Ya PCB) and EMS/ODM operations (Foxconn, Compal, Quanta, Pegatron). However, many of these companies produce final goods in China or Vietnam for export to the US. The country of origin for duty purposes follows where substantial transformation occurred — not the parent company's nationality.
No. Section 301 tariffs apply specifically to goods originating in China (as determined by CBP rules of origin). Taiwan-origin ICs are not subject to Section 301 and face only the 10% Section 122 surcharge plus any MFN base rate.
For customs purposes, country of origin is based on where substantial transformation occurred — in this case, Taiwan (TSMC fab). The chip designer's nationality is irrelevant. Taiwan origin means no Section 301 applies.
Section 122 applies equally to all non-USMCA countries. Taiwan and China both face 10% Section 122. The difference is China also faces 50% Section 301 on semiconductors, making total China IC duty 60% vs Taiwan's 10%.
For packaged ICs under HTS 8542.31 or 8542.32, Taiwan origin: 0% MFN + 10% Section 122 = 10% total. For semiconductor wafers/dies under HTS 3818.00: 0% MFN + 10% Section 122 = 10% total.
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