I hesitated before writing this one: tariff topics move so fast that any hard-coded number risks expiring at the next announcement. I wrote it anyway, because what clients actually ask is not the number — it is “what is the state of play, and what posture should I take.” This article gives the framework and the lookup method; specific rates and coverage always follow the current publications of Taiwan’s Bureau of Foreign Trade and CBP.
Written by SKYCARGO INC, a US logistics company shipping between the US and Taiwan since 2014 and incorporated in the US in 2023, with warehouses in Oregon, Los Angeles and Taoyuan; it serves as an FDA U.S. Agent and can assist clients with USDA registrations and inquiries. More on this topic: US Customs & Tariffs: The Complete Guide Index.
The state of play in four sentences
As of October 2026 (official publications govern thereafter):
- The reciprocal tariff has ended: collection of the IEEPA reciprocal tariffs stopped on February 24, 2026 (CBP CSMS #67834313), and the temporary 10% Section 122 surcharge that followed expired on July 24
- Section 301 at 10% applies now: since July 24, 2026, Taiwanese goods carry a Section 301 tariff — items with an MFN rate below 10% are topped up to a combined 10%, items already at or above 10% keep their rate, and it is not stacked on top; some products sit on an exemption list (USTR 91 FR 47318, CBP CSMS #69326983)
- Section 232 and semiconductors are still in negotiation: 232 most-favored treatment and semiconductor quotas remain open items — affected industries should not book negotiating positions as law
- The 21st-century trade initiative keeps executing: institutional plumbing beyond tariffs (customs facilitation, regulatory transparency); on the Taiwan side, preferential treatment for certain US-origin imports has applied since May 12, 2026 — the direction is two-way institutional docking, not one-way taxation
What 10% means: first find the layer
US import tax is layered, and Section 301 is one layer. A shipment’s real burden depends on where its HTS classification lands, that heading’s base rate, and any special regimes attached — we walked one shipment through every layer in the tariff calculation article. Topping up to 10% rather than stacking simplifies the math, but only if the classification is right: a wrong code corrupts every layer above it.
A practical rider on quotes and contracts: while policy is moving, long-term quotes to US customers should carry a tariff-adjustment clause — what happens to price when rates shift beyond a set band, and who bears it. A written clause beats renegotiating on goodwill; have counsel draft the language.
Three official sources to check before every shipment
Numbers change; the method does not. Cross-check these before each booking:
- USITC HTS database (hts.usitc.gov): the authoritative tariff schedule — your code’s current rate and notes
- CBP announcements (CSMS messages and the Trade section): how new rates are filed, effective dates, transition practice
- Taiwan’s Bureau of Foreign Trade: the Chinese-language view of agreement progress, including Taiwan’s preferential list for US-origin goods
When the three disagree, the newest effective official publication wins; if they still cannot be reconciled, that is a phone call to your broker or CBP — not a guess.
Where SKYCARGO fits
SKYCARGO INC does not predict rates. We make the controllable parts solid: confirming classification before shipment, computing landed cost at currently effective rates, filing under the correct layers. Case-level tax planning inside a moving policy window belongs with compliance counsel or customs attorneys — we own the logistics and filing execution. B2B shipments, talk to us or contact us directly. (Personal parcels: Shiptw.)
Rate structures and coverage follow current Bureau of Foreign Trade and CBP publications. Reference only; consult compliance counsel for specific cases.
