Guidance on Section 232 Semiconductor Import Duties for 2026

  • ClientAdvisories.EffectiveDate: January 16, 2026
  • ClientAdvisories.AffectedRegions: North America
  • ClientAdvisories.AdvisoryType: Tariff
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On January 14, 2026, the White House announced a Presidential Proclamation on the importation of semiconductors, semiconductor manufacturing equipment and derivative parts. The proclamation establishes a two-phase approach aimed at strengthening national security and protecting critical infrastructures.

Phase One 

The U.S. will continue ongoing negotiations to further support and stabilize the domestic semiconductor industry.  Additionally, effective January 15, 2026, a 25% tariff will apply to imports of certain semiconductors and their derivative parts that meet specified technical parameters.  These imports must be filed under HTSUS 9903.79.01. 

U.S. Customs and Border Protection (CBP) has issued implementation guidance in Cargo Systems Messaging Service CSMS # 67400472.  For additional details refer to the related annex. 

Implementation Details 

  • Tariffs under this proclamation override any conflicting tariffs under other Section 232 proclamations or specified Executive Orders, as noted in the Executive Order and CBP guidance. 
  • Duty Drawback is not permitted. 
  • Products entering a Foreign Trade Zone (FTZ) must be classified as privileged foreign status. 
  • Chapter 98 and Free Trade Agreements are exempt or partially exempt. 

Excluded or 0% Duty Categories

(HTSUS 9903.79.02-9903.79.09) 

  • U.S. data centers 
  • Repairs or replacements 
  • Research & development 
  • Startups 
  • Consumer and civil industrial non-data-center- uses 
  • Public-sector applications 
  • Other uses that strengthen domestic semiconductor capacity 

End use certifications may be required to support an exclusion.

Phase Two 

The U.S. Department of Commerce will continue to monitor import levels.  By July 1, 2026, Commerce must report focused on the semiconductor market for U.S. data centers to determine whether tariff adjustments are necessary. 

For additional information, review the notices attached.  For a complete list of definitions, relevant HTS numbers and exceptions, refer to the annex. 

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