There's no single flat "Taiwan rate" — US import duty is set per 10-digit HTS classification, not by country of origin. Taiwan has no free trade agreement with the US, so goods clear under the standard MFN (Column 1) tariff schedule, which this calculator uses a blended baseline of 3.9% to approximate pending your product's exact classification. In practice the real number varies widely by category: many electronics and semiconductor components clear duty-free or near-duty-free under the WTO Information Technology Agreement, while machinery, textiles, and specialty goods can carry higher ad-valorem rates. Confirm the specific HTS code before quoting a landed cost rather than relying on the blended average.

No, and that's actually notable — Taiwan is one of the US's largest trading partners without a comprehensive bilateral income tax treaty in force, mainly because Taiwan's lack of formal diplomatic recognition has complicated treaty ratification through the usual channels. Legislation like the Taiwan Expect Act has pushed a first-of-its-kind US-Taiwan tax agreement through Congress to reduce double taxation for companies and workers operating across both jurisdictions, but that process addresses income and withholding tax, not import duty. It's a separate legal track from customs tariffs entirely, so even once in force it won't change the HTS-based duty rate applied to a shipment at the US border.

Taiwan-origin goods aren't subject to a blanket country-wide surcharge the way Section 301 applies to China — most products simply clear at the standard MFN rate for their HTS classification. The main exception is Section 232: steel, aluminum, and a growing list of derivative products from Taiwan are dutiable at the Section 232 rate (up to 50% for steel and aluminum) regardless of the MFN baseline, and semiconductors have been the subject of an active Section 232 investigation that could add a separate tariff track given Taiwan's outsized role in chip manufacturing. On top of that, a broad 10% Section 122 surcharge has applied since February 2026 following the IEEPA tariff ruling, though it's capped at 150 days absent congressional extension and is separately being challenged in court — confirm it's still in force before quoting a rate.

Shipping cost isn't part of the duty calculation itself, but it does feed into total landed cost, and it varies mainly by mode and port pair. Ocean freight from Taiwan's major export ports — Kaohsiung, Keelung, or Taichung — to US West Coast ports like LA/Long Beach typically runs several weeks in transit and is priced per container (FCL) or per cubic meter/weight (LCL), with rates fluctuating based on fuel surcharges, peak-season demand, and container availability. Air freight out of Taoyuan International Airport is dramatically faster (1–3 days) but priced per kilogram at a significant premium over ocean rates, making it worthwhile mainly for high-value or time-sensitive electronics. Either way, budget for the Harbor Maintenance Fee on ocean shipments and factor the carrier's quoted freight cost into this calculator's landed cost total alongside duty and the Merchandise Processing Fee.