CONTENTS
- 1. Semiconductor Industry | The Core of Import Regulations and Tariff Policy in the Trump 2.0 Era
- - Imposition of a 25% Tariff on Imported Semiconductors
- 2. Semiconductor Industry | Analysis of Tariff-Subject Items and Comprehensive Exemption Conditions
- - Semiconductor Industry: Detailed Assessment of High-Performance Computing Chips and Technical Requirements
- - Seven Essential Uses Eligible for Tariff Exemption
- 3. Semiconductor Industry | Critical Mineral Measures and the Legal Issues of Global Supply Chain Realignment
- - Impact of Trade and Investment Agreements with Taiwan and Major Trading Partners
- 4. Semiconductor Industry | Corporate Trade Risk Management and Legal Response Measures
- - Semiconductor Industry: Supply Chain Diversification and the Need for Professional Assistance
1. Semiconductor Industry | The Core of Import Regulations and Tariff Policy in the Trump 2.0 Era
With respect to the semiconductor industry, the United States announced that it would impose a 25% tariff on the basis of Section 232 of the Trade Expansion Act.
This reflects a strategic determination aimed at strengthening U.S. economic self-reliance and national defense capabilities and at reducing dependence on foreign sources.
Companies should proactively review the legal risks that may arise within the changing tariff framework.
According to the Department of Commerce's report that certain products within the semiconductor industry are indispensable to U.S. critical infrastructure and security, these tariff measures are being enforced as a matter of security risk management beyond mere trade barriers.
Imposition of a 25% Tariff on Imported Semiconductors
Under these measures, a 25% tariff is scheduled to be imposed on semiconductors meeting certain technical specifications, including logic integrated circuits, as well as on semiconductor manufacturing equipment and their derivative products.
This primarily targets high-performance computing (HPC) chips, and because it is applied cumulatively, separately from existing anti-dumping duties or fees, the cost burden on companies is expected to be substantial.
1. Products with computing performance (TPP) greater than 14,000 and less than 17,500 and a total DRAM bandwidth greater than 4,500 GB/s and less than 5,000 GB/s
2. Products with computing performance greater than 20,800 and less than 21,100 and a total DRAM bandwidth greater than 5,800 GB/s and less than 6,200 GB/s
2. Semiconductor Industry | Analysis of Tariff-Subject Items and Comprehensive Exemption Conditions
Not all products within the semiconductor industry are uniformly subject to the tariff.
Taking into account the maintenance of its domestic supply chain and industrial competitiveness, the U.S. administration permits comprehensive tariff exemptions for certain uses.
However, because this exemption authority rests within the discretion of the Secretary of Commerce, companies should take every care in preparing supporting documentation.
Semiconductor Industry: Detailed Assessment of High-Performance Computing Chips and Technical Requirements
The principal targets of the tariff are high-performance computing chips used for AI and data analytics.
The key items are logic ICs (HS 8471.50 / 8471.80 / 8473.30, etc.) that meet the aforementioned TPP (computing performance) and bandwidth standards.
Companies should confirm through legal review whether their export products fall within the relevant technical specifications, and an authoritative interpretation by a specialist may be needed for ambiguous standards.
Seven Essential Uses Eligible for Tariff Exemption
Imports for certain purposes, such as use in U.S. data centers or research and development (R&D) activities, are eligible for tariff exemption.
These are exceptional measures intended to support technological innovation and infrastructure maintenance within the United States.
By cooperating with importers, companies should objectively demonstrate that the relevant goods are used for an exempt purpose in order to prevent legal and economic losses.
1. Use in data centers within the United States
2. Repair or replacement work within the United States
3. Chip-related research and development (R&D) activities
4. Use by U.S. startup companies
5. Non-data-center consumer electronics (game consoles, PCs, automobiles, etc.)
6. Non-data-center private industrial equipment (robots, industrial machinery, etc.)
7. Use in the U.S. public sector
3. Semiconductor Industry | Critical Mineral Measures and the Legal Issues of Global Supply Chain Realignment
Section 232 measures under the Trade Expansion Act have also been pursued in parallel with respect to the critical minerals that form the foundation of the semiconductor industry.
For critical minerals, the priority is to seek resolution through trade negotiations rather than the imposition of tariffs; however, there is a strong likelihood that new forms of trade restriction, such as the setting of minimum prices, will be introduced in the future.
Trump directed that, with respect to processed critical minerals and their derivative products, the Secretary of Commerce and the USTR conduct negotiations with major countries.
In particular, these measures include, as an agenda item, the setting of a previously nonexistent “minimum price.”
This is intended as a means of countering the market dominance of certain countries, such as China, and it will have a significant effect on the future pricing structure for the supply of raw materials.
Impact of Trade and Investment Agreements with Taiwan and Major Trading Partners
Recently, the United States has been realigning the semiconductor supply chain by concluding large-scale investment and trade agreements with Taiwan. These agreements include benefits such as tariff exemptions for up to twice the planned production capacity when investing in new projects.
Korean companies, too, should closely analyze how such trends in global agreements may serve as a precedent in future trade negotiations between Korea and the United States.
· Summary of Section 232 Measures on Semiconductors and Critical Minerals
| Category | Semiconductor Measures | Critical Mineral Measures |
| Key Content | 25% tariff on certain advanced semiconductors | Trade negotiations pursued first (minimum price under consideration) |
| Effective Date | Effective as of January 15, 2026 | To be determined later based on negotiation results |
| Exemption Requirements | Seven uses, including data centers, R&D, and startups | Linked to supply chain diversification and joint investment |
| Follow-up Measures | Negotiation report within 90 days; market report within July | Negotiation results reported within 180 days |
4. Semiconductor Industry | Corporate Trade Risk Management and Legal Response Measures
For companies engaged in the semiconductor industry, these measures carry significance beyond a short-term increase in costs.
Because a possible tariff increase under second-stage measures and an expansion of the covered items have been foreshadowed, companies that do not respond now may fall behind in the global supply chain competition.
The U.S. administration stated that, depending on the results of the negotiations conducted after the first-stage measures, it may expand the scope of items subject to the tariff or further raise the tariff rate.
In addition, a “tariff offset program” may be introduced to encourage manufacturing within the United States.
This suggests that comprehensive legal review is needed, extending beyond exports to U.S. local investment strategies.
Semiconductor Industry: Supply Chain Diversification and the Need for Professional Assistance
As the global trade environment is realigned around national security, companies should monitor the trends in intergovernmental consultations in real time.
In particular, because new policy initiatives such as a minimum price system are anticipated for critical minerals, it is important for each company to reexamine its supply chain and to establish proactive response strategies.
Confirm whether the HS codes and technical specifications (TPP, bandwidth) of export items match
Secure documentation as to whether the end use by the U.S. buyer falls within the exemption
Diversify sources of critical minerals and analyze the cost impact if a minimum price system is introduced
Review the Korea-U.S. trade agreements and the possibility of tariff benefits related to investment within the United States
Build contingency response scenarios in preparation for the announcement of second-stage measures
The global regulatory environment for the semiconductor industry is changing rapidly.
In particular, the imposition of tariffs on imported advanced products and the moves toward price controls on critical minerals are emerging as significant management risks for Korean companies.
In such circumstances, the outcome of a trade dispute that a company faces can vary depending on how it presents its legal arguments and designs its structure at the early stage.
A failure to address these measures in a timely manner may expose companies to additional tariff costs and customs clearance delays, which can affect overall revenue and external credibility.
If you need in-depth legal review regarding the complex application of Section 232 exceptions under the Trade Expansion Act and global supply chain realignment strategies, you are welcome to seek professional assistance.
Daeryun Law Firm LLP, from the perspective of preventing corporate trade risks, works together with its corporate attorneys, international trade attorneys, and the U.S. local law firm SJKP to present response strategies that protect clients' assets.
In addition, a customs specialist who holds the qualification of a licensed customs broker reviews each client's case before providing advice.
If you need assistance in addressing all possible legal variables in advance for your company's sustainable growth, you are welcome to schedule a consultation and explore solutions through 🔗Customs Legal Consultation Booking.
