Taiwan-origin goods — including semiconductors, electronics, and precision machinery — were subject to IEEPA reciprocal tariffs starting April 2025. An initial 32% rate was announced but paused before taking effect; Taiwan's sustained rate settled at 20% from August 7, 2025 through February 2026. The Supreme Court ruled those duties unlawful. CBP's CAPE system is processing refunds now. TariffIQ™ identifies your eligible entries.
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The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump held that IEEPA tariffs were unlawful, opening $166 billion in refunds across 53 million entry summaries and 330,000 importers of record. U.S. importers of Taiwan-origin goods are among the eligible. CBP’s CAPE system is actively processing refunds through Phase 1, Phase 2, and now Phase 3 (finally liquidated entries, following a July 17, 2026 CIT order) — though Phase 3 currently applies only to importers who have already filed their own CIT lawsuit.
Taiwan is the world's dominant semiconductor manufacturer. TSMC-sourced chips and Taiwan-assembled ICs imported by U.S. tech companies carried Taiwan's IEEPA rate (20% for most of the duty period) — among the highest per-unit duty values in the refund program.
Laptops, servers, networking equipment, and precision electronics assembled in or routed through Taiwan. High per-entry values with significant IEEPA refund potential on each unit.
Taiwan's precision manufacturing sector exports CNC machines, machine tools, and industrial equipment to U.S. manufacturers — high-value entries with strong per-entry refund recovery.
Taiwan is the world's leading exporter of high-end bicycles and cycling components. Significant IEEPA duty exposure at Taiwan's applicable rate (up to 20%) on high-value specialty imports.
CBP is processing IEEPA refunds in three phases. Your eligibility depends on your entry liquidation status and whether a Type 09 reconciliation entry has been filed.
Entries not yet liquidated, or liquidated within 80 days of your CAPE Declaration filing date. Open since April 20, 2026. Applies to all origins including Taiwan.
Entry Types 01, 02, 06 flagged for reconciliation with no Type 09 filed. Open since June 29, 2026. File CAPE Declaration before Type 09 — sequence matters.
Entries liquidated more than 80 days ago. Following a July 17, 2026 CIT order, Phase 3 is now in effect — but limited to the roughly 3,700 companies that already filed individual CIT lawsuits, pending the government's Federal Circuit appeal (opening brief due August 3, 2026).
From eligibility screening to CAPE Declaration delivery — TariffIQ™ handles the analysis, we prep the filing, your licensed broker submits in ACE.
Submit your import profile at tariffbureau.com/assessment. TariffIQ™ screens your Taiwan-origin entries, HTS codes, and liquidation status against CAPE Phase 1, 2, and 3 eligibility criteria. No obligation.
We build a CFO-ready financial model of your recoverable Taiwan-origin IEEPA duties plus statutory interest under 19 U.S.C. § 1505. You see your recovery estimate before signing anything.
We build your CAPE Declaration CSV, validate Chapter 99 HTS codes on your Taiwan-origin entries, check ACH enrollment status in ACE, and verify filing sequence. Your licensed customs broker submits in ACE.
No recovery, no fee. We take a percentage of the refund when CBP pays. If you don’t recover, you owe nothing. The Form 4811 designee model means your ACH refund can flow directly through our account for disbursement.
The Tariff Bureau serves U.S. importers of Taiwan-origin goods remotely through our digital engagement platform. No office visit required. Submit your free assessment at tariffbureau.com/assessment and receive a TariffIQ™ eligibility report within minutes. For direct assistance, reach us at (404) 882-5839 or [email protected], Monday through Friday, 9 AM – 6 PM Eastern.
With CAPE Phase 3 now live for importers who've filed a CIT lawsuit, and statutory interest accruing at approximately $650 million per month industry-wide, every week of delay reduces your total recovery. The earlier your CAPE Declaration is filed and validated, the more interest you collect.
TariffIQ™ identifies your exact CAPE phase position, your refund estimate, and your next step. Free assessment, no obligation, no recovery no fee.
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