Taiwan IEEPA Tariff Refund Recovery
Taiwan’s exports to the U.S. are dominated by high-value semiconductors, advanced electronics, and precision machinery — some of the largest per-entry IEEPA exposures in the program. CAPE Phase 3 is live as of October 6, 2026. File your claim now.
Taiwan is responsible for a disproportionate share of the highest-value IEEPA entries in the CBP processing system. TSMC (Taiwan Semiconductor Manufacturing Company) advanced process wafers and finished chips, shipped through authorized distributors and direct OEM supply chains, carry per-entry duty figures that routinely reach seven or eight digits. Alongside semiconductors, Taiwan exports PCBs and passive components (Yageo, Walsin), flat panel displays (AUO, Innolux), precision machinery and CNC equipment (Fair Friend Group, Hiwin), petrochemicals, and specialty steel. IEEPA tariffs applied across all these categories. A federal court ordered those duties refunded, and CAPE Phase 3 — covering finally liquidated entries — launched October 6, 2026.
The complexity of Taiwan’s semiconductor supply chain creates classification and valuation challenges unique in the CAPE program: consignment structures, related-party pricing between fabs and OEM customers, and HTS classification disputes at the Chapter 85/90 boundary all require careful audit before CAPE submission.
High-value semiconductor entries frequently involve related-party pricing between Taiwan fabs and U.S. OEM customers. We review the original declared value, verify HTS classification at the critical Chapter 85/90 boundary, and calculate the correct IEEPA refund basis — often representing the largest single CAPE recovery opportunity in an importer’s portfolio.
Many Taiwan semiconductor and electronics entries are made through authorized distributors on consignment terms, which can complicate the determination of the original importer of record and the applicable duty basis. We trace entry records through the full supply chain to identify every eligible CAPE filing opportunity.
Taiwanese precision machinery — CNC machining centers, servo systems, linear motion components — spans multiple HTS headings within Chapter 84. Misclassification on original entry affects the IEEPA duty basis. We audit original classification, identify recoverable amounts, and correct the record for CAPE submission.
We compile all Taiwan-origin entry summaries and rank by IEEPA duty exposure. Semiconductor and electronics entries — which carry the largest per-entry duty figures in the program — are prioritized for first review. We verify HTS classification, declared value, and importer of record for each entry.
Entries involving consignment structures, related-party pricing, or distributor supply chains are reviewed for correct duty basis. Machinery entries are audited for HTS classification accuracy at the Chapter 84/85/90 boundaries. Every entry cleared through this review is packaged for CAPE Phase 3 submission.
All filings are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. We prepare the complete CAPE submission package for each eligible entry and manage all CBP correspondence through final disbursement.
Advisory only — not legal advice. Customs brokerage services are coordinated with or executed through a licensed customs broker in accordance with 19 C.F.R. Part 111. The Tariff Bureau LLC is not itself a licensed customs broker. Governing law: Georgia. Arbitration: Fulton County, GA.
Taiwan semiconductor and electronics entries carry some of the largest per-entry IEEPA duty exposure in the CAPE program. Phase 3 is live now — act before CBP processing windows close.
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