IEEPA Tariffs and the Electronics Industry
The electronics industry bore some of the highest absolute dollar exposure from IEEPA reciprocal tariffs. Electronics importers — including original equipment manufacturers, distributors, e-commerce sellers, and retailers — source heavily from countries that faced significant IEEPA rates: Taiwan (32%), China (34%), Vietnam (46%), and Malaysia (24%).
For any company that imported laptops, smartphones, circuit boards, industrial machinery, HVAC equipment, or consumer electronics during the February 2025–February 2026 IEEPA period, the potential refund can be substantial. On a $10 million import from Taiwan, the estimated duty refund alone would be approximately $3.2 million.
Key HTS Codes and Products
Chapter 84 (Machinery and Computers)
- 8471.30: Portable automatic data processing machines (laptops, notebooks)
- 8471.41–49: Other computing machines and peripherals
- 8414.51: Table, pedestal, and ceiling fans
- 8450.11–20: Washing machines and laundry equipment
- 8473.30: Parts and accessories for computers
Chapter 85 (Electrical Equipment and Electronics)
- 8517.12: Telephones for cellular networks (smartphones)
- 8528.72: LCD and OLED television receivers
- 8542.31–39: Integrated circuits, processors, and semiconductors
- 8544.42: Electric conductors and USB cables
- 8536.90: Electronic switches, connectors, and components
Taiwan: The Semiconductor Complexity
Taiwan’s 32% IEEPA rate created substantial exposure for electronics importers. Taiwan is the world’s leading producer of advanced semiconductors, and U.S. companies that import chips, wafers, and electronic components from Taiwanese foundries and suppliers faced this rate on a massive volume of imports.
The complexity for semiconductor imports is that many are inputs to manufacturing rather than finished goods. U.S. manufacturers who imported Taiwanese components and used them in domestic production may have different eligibility considerations than distributors who imported finished goods. The CAPE refund follows the importer of record on each entry — whoever paid the duty can claim the refund.
Vietnam: Consumer Electronics and Peripherals
Vietnam has become a major electronics manufacturing hub, particularly as companies have diversified production away from China. At a 46% IEEPA rate, the tariff burden on Vietnamese electronics was severe. Products like cameras, headphones, IoT devices, and computer peripherals manufactured in Vietnam generated large per-unit duty burdens.
Amazon and E-Commerce Electronics Sellers
Electronics is the largest category by value for Amazon FBA sellers and other e-commerce importers. Sellers who imported electronics inventory directly — as the importer of record — are fully eligible to claim CAPE refunds. If you imported from China, Taiwan, or Vietnam through your own ACE account during 2025, your refund opportunity may be significant.
Filing Considerations for Electronics
One complexity for electronics importers: the Section 232 national security tariffs on semiconductors (if applicable) and the Section 301 tariffs on Chinese electronics are separate from IEEPA and are not refundable. If you imported Chinese electronics, your entries may show both Section 301 and IEEPA duty assessments — only the IEEPA portion goes in your CAPE CSV.
Work with your customs broker to separate the duty assessments by collection code before preparing your CAPE submission.