Calculate Import Duty: Taiwan to USA

Taiwan is the seventh-largest source of US imports by value, dominated by semiconductors, ICT equipment, machinery, and bicycles. The duty calculation in 2026 stacks MFN HTS plus 15 percent Section 122, with the major exception of semiconductors and related manufacturing equipment, which the March 2026 amendment carved out of Section 122.

This guide covers the calculation, the semiconductor exemption, and worked examples. The calculator handles the stack.

The duty layers for Taiwan to USA

For a typical Taiwan to USA entry in 2026:

1. MFN HTS rate.
2. Section 122 at 15 percent, except for semiconductors and semiconductor manufacturing equipment.
3. Section 232 at 25 percent on steel and aluminum (no Taiwan-specific TRQ; standard treatment).
4. MPF and HMF.
5. No preferential FTA: no agreement reduces MFN.
6. No Section 301 (Taiwan is not in scope).

The semiconductor exemption

The March 2026 amendment to the Section 122 proclamation added an exemption schedule covering:

• Semiconductors (HTS 8541, 8542)
• Semiconductor manufacturing equipment (HTS 8486 and certain 9030 lines)
• Memory chips, microprocessors, integrated circuits
• Discrete semiconductors (transistors, diodes)

The exemption applies regardless of country of origin. For Taiwan, which exports tens of billions in semiconductors to the US annually, this is the difference between billions in additional duty and the status quo.

For semiconductor manufacturing inputs (silicon wafers, photomasks, lithography reticles), the exemption typically extends. Check the specific HTS in the published exemption list.

Worked example: 10,000,000 USD of Taiwanese microprocessors

A Taiwanese foundry ships microprocessors to a US OEM. Total invoice 10,000,000 USD CIF, including 50,000 USD air freight and 25,000 USD insurance. HTS 8542.31 (processors), MFN 0 percent under WTO ITA.

The semiconductor exemption applies.

Taiwan semiconductors flow into the US essentially duty-free, which is the policy intent: the US semiconductor supply chain remains dependent on TSMC and other Taiwanese fabs for advanced nodes.

Worked example: 600,000 USD of Taiwanese bicycle frames (no exemption)

Giant and Merida are Taiwanese bicycle frame makers selling to US assemblers. Total invoice 600,000 USD FOB Kaohsiung, 11,000 USD ocean freight to Los Angeles, 2,400 USD insurance. HTS 8714.91 (bicycle frames), MFN 3.9 percent. Not on the Section 122 exemption list.

Effective duty rate 19.4 percent of FOB. Taiwanese bicycle and component imports saw a sharp price increase in early 2026 as Section 122 hit.

Run your own numbers in the calculator.

High-traffic HS chapters for Taiwan to USA

Chapter 85: electrical machinery (the giant)

Semiconductors, displays, mobile phones, networking equipment, power supplies. Most lines 0 percent MFN under ITA. Semiconductor lines exempt from Section 122; other ICT lines pay 15 percent.

Chapter 84: machinery

Machine tools, industrial robots, manufacturing equipment, computers. Most lines 0 percent MFN under ITA or specific WTO agreements. Section 122 applies to most.

Chapter 87 and 95: bicycles

Taiwan dominates the high-end bicycle market. MFN 3.9 to 11 percent on various frame and component lines. Section 122 adds 15 percent. The result is a 20 to 25 percent effective duty on Taiwanese bike imports.

Chapter 73: steel articles

Taiwan steel exports to the US are modest but not zero. Standard Section 232 at 25 percent. No Taiwan-specific TRQ.

Chapter 39, 40: plastics and rubber

Specialty polymers. MFN 4 to 6.5 percent. Section 122 adds 15.

Chapter 90: precision instruments

Optical and measurement equipment. MFN 0 to 3.5 percent. Section 122 applies.

Anti-dumping orders on Taiwanese goods

A handful of active US AD/CVD orders cover Taiwanese exports:

• Carbon and certain alloy steel wire rod
• Cold-rolled and hot-rolled steel
• Polyester staple fiber
• Certain stainless steel products
• Some chemicals (citric acid, etc.)

Producer-specific rates apply. Cash deposits required.

Customs procedures

Standard US import process. ISF-10 for ocean cargo. Commercial invoice, packing list, BoL/AWB. For high-value semiconductor shipments, air freight dominates and BoL is replaced by AWB.

For semiconductor exports, EAR controls require careful classification. Many semiconductor lines have specific ECCNs (3A001, etc.) and require export licenses from Taiwan or use of license exceptions. The US import side is straightforward; the export controls on the Taiwanese side are the complexity.

Worked example: 1,200,000 USD of LCD panels

A Taiwanese display manufacturer ships LCD panels for use in US-built medical devices. Total invoice 1,200,000 USD CIF Long Beach, with 28,000 USD ocean freight and 4,000 USD insurance. HTS 8528.59 (other monitors). MFN 0 percent under WTO ITA. Display panels were added to the Section 122 exemption list under the March 2026 amendment.

Effective rate: trivial. Display panels join semiconductors and EV battery materials as essentially duty-free in 2026.

Taiwan-specific country of origin issues

For taxpayer-funded compute (HPC, AI accelerators) the Taiwanese origin matters for the BIS export controls more than the duty calculation. CBP and BIS coordinate on entries where the eight-digit HTS triggers both an import classification question and an export-side review.

Note that Taiwan's customs administration uses the term "Republic of China" in some documentation; this is not a synonym for the People's Republic of China for any US import purpose. CBP treats Taiwan as a separate customs territory consistently.

Anti-circumvention monitoring

Taiwan has been part of the Commerce Department's solar circumvention inquiry alongside Cambodia, Malaysia, Thailand, and Vietnam. For Taiwanese-finished solar modules using Chinese cells, the China AD/CVD scope may apply through a circumvention finding. Most Taiwanese solar modules in 2026 use Taiwan-melt or non-China cells; documentation matters.

How the calculator handles this lane

When you select Origin: Taiwan and Destination: USA in the calculator:

1. Looks up MFN HTS rate.
2. Applies 15 percent Section 122 unless HTS is on the semiconductor exemption list.
3. Checks chapter 72, 73, 76 for Section 232.
4. Flags AD/CVD if applicable.
5. Adds MPF and HMF.

Related guides

• Calculate Import Duty: South Korea to USA
• Calculate Import Duty: China to USA
• Calculate Import Duty: Japan to USA
• What is Section 122? The 2026 Reciprocal Tariff Explained
• Chapter 84 vs 85: Machinery vs Electrical
• Section 232 vs 301 vs 122: How US Tariffs Stack in 2026

Run your own calculation in the Taiwan to USA calculator.