Start with money you can get back: the 2026 “tariff refund”
The biggest turn of 2026 isn't yet another new tariff — it's that some of the customs duty you've already paid can be claimed back. In February 2026, the U.S. Supreme Court ruled that the previous round of “reciprocal tariffs” and “fentanyl tariffs” imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful; collection stopped on February 24, and on April 20 U.S. Customs and Border Protection (CBP) opened the refund filing system (CAPE, in the ACE portal) to process refunds of duty already paid. For Taiwanese businesses importing into the U.S. since 2025, this is a real but time-limited right.
What's refundable, what isn't (this is where most people get it wrong)
- Refundable: the IEEPA “reciprocal tariffs” and “fentanyl tariffs,” on goods imported before collection stopped on February 24 and still within the filing window.
- Not refundable: MFN (most-favored-nation) rates, and tariffs imposed under Sections 232, 301 and 122 — these fall outside this refund.
Who can file? Taiwanese exporters running DDP / both-ends customs-cleared should read this part closely
The filer is the U.S. importer of record (IOR) or its customs broker. What matters is your trade terms: if you ship on both-ends customs-cleared, duties & taxes prepaid / DDP (with U.S. duty prepaid from the Taiwan side), the refund should be claimed from the exporter's end; if it's DDU (the U.S. recipient pays the duty), the recipient files. In other words — if you're a Taiwanese business running DDP, this money very likely belongs back with you.
Timing is critical
CAPE accepts only entries that are unliquidated or within 80 days of liquidation; later entries are rejected, and entries with an open protest are not accepted. As of 2026-10-06, CBP’s refund page (updated 2026-09-30) still shows this scope, with finally liquidated entries listed as under evaluation and not yet opened to importers in general. Once approved, refunds are paid on the statutory schedule (with interest). Actual eligibility, timeframes and amounts are subject to CBP notices and case-by-case determination.
Jumping Freight can help with your CAPE refund claim
Jumping Freight has its own registered entities in the U.S. — Brighten Freight (Los Angeles / San Francisco) and Smartlink (New York) — holding U.S. importer of record (IOR) status, exactly what CAPE / ACE refund filing requires. We can help you: identify which entries are refundable, gather the documentation, file the CAPE claim through the ACE system, and report back on progress. Where Jumping Freight is the importer of record, who the refund belongs to and how it is paid onward are agreed in writing before the entry is filed. Refund timelines and amounts depend on CBP determination and the individual case — results aren't guaranteed. Send us your entry records for DDP imports into the U.S. since 2025, and we'll first work out how much you can get back.
Message us on LINE to check if you can claim a refund
2026 tariff and CBAM checks to make before you quote
Last verified: . These tariff and CBAM positions can change; match the applicable tariff line and notice before you quote.
U.S. Section 232 copper: semi-finished copper is 50%, not a blanket 25%
Under Proclamations 10962, 11021 and 11032 and HTSUS ch.99 subch.III U.S. note 16 (HTS 2026 Revision 19), semi-finished copper in HTS chapter 74 enters under 9903.82.02 at 50%: copper wire, tube, pipe fittings, plate/sheet, foil, bar/rod, stranded cable and copper fasteners are covered. Only the four insulated-conductor lines below enter under 9903.82.09 at 25%.
| Scope | Rate and heading |
|---|---|
| Semi-finished copper in HTS chapter 74 | 50% / 9903.82.02 |
| Insulated conductors 8544.42.10, 8544.42.20, 8544.42.90, 8544.49.10 | 25% / 9903.82.09 |
| Refined copper and cathode (7403) | Not yet subject to Section 232 |
Since 2026-04-06, the duty applies to the full customs value, not only the copper content.
15% is an enumerated list, not a rate for fixed industrial machinery and electrical equipment
The 15% rate is a list of enumerated tariff lines, entered under 9903.82.10, not an industry-wide rate. It expires 2027-12-31 and snaps back to 25% on 2028-01-01. Put those planning dates directly into a quote or long-term agreement.
- Transformers are the trap: 15% applies only to liquid-dielectric units over 10,000 kVA (8504.23.00) and dry-type units over 500 kVA (8504.34.00). A liquid-dielectric transformer of 650–10,000 kVA (8504.22.00) is 25%.
- 8501, 8502, 8536 and 8544 appear only as specific 8–10 digit subheadings, never as whole 4-digit headings.
- 8535 and 8537 are not on the list at all.
Before quoting, match the U.S. 10-digit HTSUS line against the annex. A 4-digit guess is how prices get misquoted.
Polysilicon is announced, but does not take effect until 2026-12-04
Proclamation 11052, 91 FR 51975, was published 2026-08-11 and takes effect 2026-12-04; do not write it as though it applies today. For goods of Taiwan, Japan, Korea, Switzerland, Liechtenstein and the EU, the Column 1 rate plus the Section 232 duty is capped at 15% in total under 9903.45.31 — it is not 15% added on top.
- A minimum import price applies: polysilicon US$21/kg; ingots and wafers US$100/kg; solar cells US$0.22/W; modules US$0.38/W. No supporting documentation, or an entered value below the MIP, means paying the shortfall as a specific duty.
- Anti-stockpiling: a BIS temporary final rule (91 FR 60505, in force 2026-09-22 to 2026-12-03) lets Commerce bar imports by companies found to be stockpiling ahead of the effective date, and limits new importers that registered with CBP on or after 2026-08-06.
- Covered lines are 2804.61.0000 (MIP only, no 15%), 3818.00.00 wafer lines, 8541.42.00 cells and 8541.43.00 modules.
CBAM is defined by CN code, not only steel, aluminium and cement
Under consolidated Regulation (EU) 2023/956, Annex I is defined by CN code and covers six families: cement, electricity, fertilisers, iron and steel, aluminium, and hydrogen (2804 10 00). Taiwanese exporters should especially check 7318 screws, bolts and nuts; 7326 other articles of iron or steel; 7616 other articles of aluminium; plus 7307 pipe fittings and 7308 structures.
The boundary that catches people: 7317 nails, tacks and staples are not covered, while 7318 screws and bolts are. Also out of scope are 7320 springs, 7325 other cast articles and 7615 aluminium household articles.
What happens in 2026, and what first falls due in 2027
Under Regulation (EU) 2025/2083, the definitive regime starts in 2026, but no CBAM certificates are bought during 2026. Certificate sales begin 2027-02-01. The first declaration and surrender are due 2027-09-30, covering the year 2026.
The 2026 de minimis is 50 tonnes per importer per calendar year. It is cumulative net mass across all CBAM goods, not per shipment or per CN code; exceeding it makes the whole calendar year liable retroactively, including the tonnes below the threshold. The Commission reviews that figure annually, so this is specifically the 2026 figure.
The obligation sits with the EU importer, or its indirect customs representative, not the Taiwanese exporter. But the EU buyer will ask the exporter for embedded-emissions data; that is the exporter's real workload. COM(2025) 989 final would extend CBAM to downstream goods from 2028, but it is a proposal under negotiation, not law.
However tariffs shift, stay calm: lock down these three things first
You can't control the rates, but how your landed cost is figured, whether your HS classification is correct, and whether your supply chain can shift — these three you can absolutely prepare in advance. Get the foundations solid, and no headline will throw off your rhythm.
1. Pin down your “landed cost” first
Plenty of businesses quote on product price alone, ignoring the true landed cost once customs duty, business tax, freight and miscellaneous fees are added in. The moment a tariff changes, that number moves. Calculate where you stand today with a tool first, so you know how much a new policy really costs you.
You can start with the Import Tariff Calculator: enter the dutiable value and rate to see customs duty plus business tax combined at once — your landed-cost baseline.
2. Confirm your HS classification is correct
Customs duty is charged by HS code. Get the code wrong, and you can overpay, get your entry rejected, or even end up on the wrong rate when policy shifts. Right before a new policy lands is exactly the time to re-check your classification.
If you're unsure of the code, start with AI HS Code Lookup: enter a product description to get a likely HS code direction first, then have a customs specialist confirm it.
3. Assess whether relocating your supply chain is feasible
If a tariff makes one supply route no longer worth it, spreading production or warehousing to a third location (China+1) is one option — but it affects logistics cost, lead time and clearance complexity, all of which have to be counted in. Don't look only at how much duty you save.