China vs Taiwan: Import Tariff Comparison 2026

China faces Section 301 tariffs of up to 50% on top of the Section 122 global surcharge, making Taiwan a compelling sourcing alternative for semiconductors chips and related product categories. The total effective tariff rate on imports from China reaches 75%, combining the MFN base rate with a Section 122 surcharge of 0% and Section 301 duties that apply exclusively to Chinese-origin goods. By contrast, Taiwan faces a total effective rate of 25%, avoiding the Section 301 penalty entirely. This tariff differential has accelerated supply chain diversification away from China in 2026, with Taiwan emerging as one of the primary beneficiaries. For importers weighing both origins, the rate spread of 50% is a significant landed cost factor that directly affects margins and pricing decisions.

$5,275saved on $10k sourcing from Taiwan(28.5%)
China
75.0%
VS
Taiwan
25.0%

Tariff Rate Comparison

Semiconductors & Chips
China flag
China
MFN Base Rate0.00%
Section 1220.00%
Section 23225.00%
Section 30150.00%
Bilateral DealN/A
Total75.00%
Taiwan flag
TaiwanBest rate
MFN Base Rate0.00%
Section 1220.00%
Section 23225.00%
Section 301N/A
Bilateral Deal15.00%
Total25.00%

Rate Comparison by Product Category

ProductChinaTaiwanSavings ($10K)
semiconductors chips75.0%25.0%$5,275
consumer electronics41.5%16.5%$2,638
industrial machinery42.0%17.0%$2,638
plastics rubber44.5%19.5%$2,638
chemicals industrial compounds43.5%18.5%$2,638

Trade Agreement Status

China has no bilateral agreement with the US and faces the standard Section 122 rate of 15% on most imports. Taiwan has a bilateral deal with the US at 15% (replaces the standard Section 122 rate). For products under Section 232 national security tariffs, the bilateral deal or Section 122 rate does not apply — S232 rates govern instead. China-origin goods additionally face Section 301 tariffs that stack on top of all other duties, making trade agreement status a defining factor in the total tariff burden.

When to Source from Each Country

Taiwan offers lower tariff rates across all focus product categories in this comparison, making it the more cost-effective sourcing origin from a tariff perspective. Source from China when its supplier ecosystem, lead times, quality standards, or logistics infrastructure outweigh the tariff cost difference. Always model total landed cost — freight, insurance, MPF, and HMF — not just tariff rates, before making final sourcing decisions.

Full Landed Cost — $10,000 Shipment

Semiconductors & Chips
China

Full Landed Cost Breakdown

Based on a $10,000 ocean shipment (FOB value)

Semiconductors & Chips from China
S232 product — excluded from Section 122 surcharge
Section 122 exempt product
Results
$18,512.24
Total Landed Cost
Customs Value (FOB + Shipping + Insurance)$10,550.00
MFN Duty (0.00%)$0.00
Section 232 (25.00%)$2,637.50
Section 301 Duty (50.00%)$5,275.00
Total Duties$7,912.50
MPF (0.3464% merchandise processing)$36.55
HMF (0.125% harbor maintenance, ocean)$13.19
Total Fees & Duties$7,962.24
Total Landed Cost$18,512.24
Effective Rate75.00%
Taiwan

Full Landed Cost Breakdown

Based on a $10,000 ocean shipment (FOB value)

Semiconductors & Chips from Taiwan
S232 product — excluded from Section 122 surcharge
Section 122 exempt product
Results
$13,237.24
Total Landed Cost
Customs Value (FOB + Shipping + Insurance)$10,550.00
MFN Duty (0.00%)$0.00
Section 232 (25.00%)$2,637.50
Total Duties$2,637.50
MPF (0.3464% merchandise processing)$36.55
HMF (0.125% harbor maintenance, ocean)$13.19
Total Fees & Duties$2,687.24
Total Landed Cost$13,237.24
Effective Rate25.00%

Savings Analysis

On a $10,000 shipment of semiconductors chips, importing from Taiwan saves $5,275 in duties compared to China — a 66.7% reduction in total import costs. Taiwan incurs $2,638 in duties on the $10,000 shipment, while China incurs $7,913. This difference compounds across larger order volumes and is a key factor in supplier selection decisions for importers sourcing semiconductors chips.

Frequently Asked Questions

The total effective tariff rate on semiconductors chips is 75% from China and 25% from Taiwan under current 2026 tariff policy. These rates include the MFN base rate, applicable Section 122 surcharge or bilateral deal rate, Section 232 duties for covered products, and Section 301 tariffs for Chinese goods. Use the CalcMyTariff.com calculator above to enter your specific invoice value and shipping details for a precise landed cost breakdown.

China does not have a formal trade agreement with the United States. Imports from China are subject to the standard Section 122 global surcharge of 15% on most goods, stacked on top of MFN base rates.

Taiwan has a bilateral trade deal with the US at a negotiated rate of 15%, which replaces the Section 122 rate for imports from Taiwan. This creates a differentiated tariff structure compared to non-deal countries.

Taiwan is cheaper for consumer electronics with a 16.5% total tariff rate, compared to 41.5% from China. On a $10,000 shipment, this 25% rate difference saves $2,500 in duties when sourcing from Taiwan.

Section 122, enacted in February 2026 for up to 150 days, imposes a global surcharge on most US imports. China is exempt from Section 122 for this product category. Taiwan's bilateral deal rate of 15% replaces Section 122. Note that Section 122 is scheduled to expire on July 24, 2026 — importers should model both current and post-expiry scenarios when planning shipments.

Disclaimer: CalcMyTariff.com provides tariff estimates for informational purposes only. Actual duty rates depend on the specific HTS classification of your goods, which requires professional customs brokerage expertise. Rates shown reflect our best interpretation of currently published tariff schedules and may not include all applicable duties, anti-dumping duties, countervailing duties, or special tariffs. Consult a licensed US customs broker for binding determinations. Tariff rates change frequently — verify current rates with CBP or USITC before making import decisions.

Tariff rates from Tax Foundation, USITC, and Penn Wharton Budget Model. Last verified March 27, 2026.