U.S. Imposes 15% Section 232 Tariff on Polysilicon and Its Derivatives Effective Dec. 4, 2026

Published August 7, 2026

Key Points

• The U.S. will impose a 15% Section 232 tariff on covered polysilicon derivatives beginning December 4, 2026.
• A Minimum Import Price (MIP) program will also take effect on the same date. Minimum import prices are:
  • $21/kg for polysilicon
  • $100/kg for polysilicon ingots and wafers
  • $0.22/watt for solar cells
  • $0.38/watt for solar modules
• Importers must submit documentation showing they meet the MIP requirements.
• CBP may assess additional duties, issue penalties, or ban importers from bringing covered products into the U.S. for noncompliance.
• The proclamation also includes incentives for companies that expand polysilicon production in the U.S.

O​​​​​​​​​​​​​​​​​​n August 6, 2026, President Trump signed a Section 232 proclamation that introduces new import requirements for polysilicon and its derivative products. Beginning December 4, 2026, covered imports will be subject to a Minimum Import Price (MIP) program, an additional 15% Section 232 tariff, and new documentation requirements enforced by U.S. Customs and Border Protection (CBP). The proclamation also includes incentives to support investment in U.S. polysilicon manufacturing. According to the accompanying White House fact sheet, the proclamation aims to strengthen U.S. supply chains, support domestic polysilicon production, and address national security concerns related to imports.

Additional implementation details, including the complete list of covered HTSUS classifications, are provided in Annex I and Annex II of the proclamation.

15% Section 232 Tariff

Effective December 4, 2026, covered imports of polysilicon derivatives will be subject to an additional 15% ad valorem tariff. The tariff applies in addition to any other applicable duties, taxes, fees, and charges, unless otherwise specified.

The proclamation also provides country-specific treatment:

• United Kingdom: Subject to a 10% Section 232 tariff.
• European Union, Japan, South Korea, Taiwan, Switzerland, and Liechtenstein: The combined Section 232 tariff and the applicable HTSUS Column 1 duty rate will equal 15%.

The 15% tariff will remain in effect unless it is reduced, modified, or terminated by a future action.

Minimum Import Prices

Also effective December 4, 2026, covered imports will be subject to the following Minimum Import Prices (MIPs):

• Polysilicon: $21 per kilogram
• Polysilicon ingots and wafers: $100 per kilogram
• Solar cells: $0.22 per watt
• Solar modules: $0.38 per watt

The Secretary of Commerce may adjust these minimum import prices over time to reflect market conditions or other factors affecting the fair market value of covered products.

Importer Requirements

To comply with the MIP program, importers must submit documentation at the time of entry showing either:

• The first arm’s-length sale of the imported product in the U.S. will occur at or above the applicable MIP, or
• The sale is covered by a contract with fixed terms that was signed before August 6, 2026.

If an importer does not submit the required documentation, the shipment will be subject to a specific tariff equal to the applicable MIP. If the entered value is below the applicable MIP, CBP will assess a tariff equal to the difference between the entered value and the MIP.

Onshoring Incentives

The proclamation authorizes the Department of Commerce to accept and approve onshoring plans from companies that commit to building, expanding, or refurbishing U.S. facilities that produce polysilicon, ingots, wafers, or solar cells.

Companies with approved plans may import eligible production equipment and covered products without paying applicable Section 232 duties during the facility’s construction period, provided they continue to meet the terms of their approved onshoring plan.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.