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What Taiwan actually pays on HS 8301.40

Importers of HS 8301.40 (other) from Taiwan actually paid 15.63% on the taxed portion of the value in 2026-06 — 15.48% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 5.7%. Over the window the rate on the taxed portion moved 5.7% → 15.63%, with the largest single step -9.7pp in 2026-03. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 5.7% — importers actually paid 15.63%, so the trade-war overlay added 9.9 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "8301.40", origin: "Taiwan") · see it at trimtabist.com/tariffs

Taiwan paid 15.63% on HS 8301.40 — the schedule says 5.7% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 15.63% HTS base 5.7% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 8301.40. The schedule base rate is 5.7%; importers from Taiwan actually paid 15.63% on the dutiable value in 2026-06 — the trade-war overlay added 9.9 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 5.7% (2023-07) → 15.63% (2026-06), largest single step -9.7pp in 2026-03.

Landed cost vs the benchmark

Taiwan's lower duty (15.48% vs 22.75%) lets it price up to 6.3% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $9.82/kg vs $12.89/kg (duty in, freight out).

Go deeper

All goods from Taiwan · the whole tariff ledger · reproduce: tariff_story(hs: "8301.40", origin: "Taiwan") via /connect. Not customs or legal advice.

In print: “What Taiwan actually pays on HS 8301.40 (HS 8301.40)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/830140/taiwan