May 29, 2026

CSMS #68762890 - ​Section 232 Tariff Changes – Taiwan (Auto Parts, Wood Products & Civil Aircraft Components)

U.S. Customs and Border Protection (CBP) has issued guidance implementing tariff-related provisions under the Trade and Security Agreement between the American Institute in Taiwan (AIT) and the Taipei Economic and Cultural Representative Office (TECRO).
This update modifies certain Section 232 tariffs covering:

• Automobile parts
• Wood products
• Civil aircraft components

 
Automobile Parts – Section 232 Updates 
Self-Certifying Auto Parts (Production/Repair Use in U.S.)Eligible when importer certifies parts will be used in U.S. automobile production or repair.
Excludes:

• Chapters 72, 73, 76 articles
• Certain exclusions under U.S. Notes 33(g) and 38(i)

 
Wood Products (Taiwan Origin)

• Covered wood products 15%

Civil Aircraft Components
​Section 232 Relief Under HTSUS 9903.96.03:

• Certain Taiwan-origin civil aircraft components are excluded from Section 232 duties on aluminum, steel, and copper derivatives
• Applies when goods meet General Note 6 (Civil Aircraft Agreement) criteria

Important:

• Continue to report SPI “C” to claim preferential duty treatment

Entry Filing & Refunds

• Changes apply retroactively to entries on or after May 1, 2026
• If excess duties were paid, importers may file a Post Summary Correction (PSC) to request refunds

Drawback
Drawback Eligibility remains available for:

• Auto parts duties under Proclamation 10908 (as amended)
• Wood products duties under Proclamation 10976

Exclusions from Additional Duties
Certain Taiwan-origin auto parts (U.S. Note 33(u)) are not subject to additional duties under:

• Section 232 metals tariffs (HTSUS 9903.82.xx series)
• Wood tariffs (HTSUS 9903.76.xx series)

Reference CSMS Messages

• Auto Parts Classifications: CSMS #64913145
• Wood Product Scope: CSMS #66492057

 
 
We will keep you updated as we receive information. Please contact us if you have any questions about this or any other trade matter.