CBP Updates Section 232 Tariff Changes for Imports from Taiwan

  • Effective Date: May 28, 2026
  • Affected Regions: North America
  • Advisory Type: Tariff
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In Cargo Systems Messaging Service (CSMS) #68762890, U.S. Customs and Border Protection (CBP) issued new guidance implementing tariff-related provisions under a U.S. – Taiwan trade and security agreement. These updates modify the application of certain Section 232 duties on imports of automobile parts, wood products, and civil aircraft components.

The changes are effective retroactively for entries on or after May 1, 2026, and may impact recent filings.

Key Highlights

Automobile Parts

  • New Chapter 99 tariff provisions (HTSUS 9903.94.66- 9903.94.69) apply.
  • Duty treatment depends on the base rate:
    • ≥15% base duty → no additional Section 232 duty
    • <15% base duty → 15% total combined duty
  • A self-certification option is available for qualifying parts used in the U.S. automotive production or repair.

Wood Products

  • Certain products are subject to an additional 15% duty under HTSUS 9903.76.24

    Civil Aircraft Components

  • Eligible Taiwanese-origin civil aircraft parts are exempt from Section 232 metal-related duties.
  • Continue to report Special Program Indicator (SPI) “C” when applicable.

Important Considerations

  • Retroactive impact: Entries since May 1, 2026, may require review and correction.
  • Refund opportunities: Importers may file Post Summary Corrections (PSC) to recover overpaid duties.
  • Drawback: Remains available for eligible duties.
  • Additional duty exclusions: Certain qualifying Taiwanese automotive parts are not subject to overlapping Section 232 duties on aluminum, steel, copper (and derivative products), or specified wood product tariffs.
  • Classification & filing: Proper use of new Harmonized Tariff Schedule of the United States (HTSUS) Chapter 99 provisions and SPI is critical.

Recommended Next Steps for Importers

  • Review imports from Taiwan beginning May 1, 2026
  • Validate HTS classifications and updated Chapter 99 reporting
  • Identify potential refund opportunities (PSC/drawback)
  • Confirm eligibility for auto parts self-certification
  • Ensure proper SPI usage for civil aircraft components

Please reach out to your C.H. Robinson representative with any questions.

Resources

CSMS # 68762890 - GUIDANCE: Implementation of Certain Tariff-Related Elements of the Trade and Security Agreement Between the Taipei Economic and Cultural Representative Office and the American Institute in Taiwan

Federal Register: Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States