On August 6, 2026, President Trump signed a proclamation to impose a 15% tariff under Section 232 of the 1962 Trade Expansion Act on imports of specified polysilicon derivatives and establish minimum import prices.

15% Section 232 Tariff

Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on December 4, 2026, imports of polysilicon ingots and polysilicon derivatives specified in Annex I and Annex II of the proclamation shall be subject to an additional 15% ad valorem rate of duty.

The proclamation provides specific duty modifications for certain countries:

• For products of Japan, Korea, Taiwan, Switzerland, Liechtenstein, or a member nation of the European Union subject to tariffs under this proclamation, the sum of the additional Section 232 tariff and the applicable rate of duty under Column 1 of the HTSUS shall be equal to 15 percent.
• For products of the United Kingdom subject to tariffs under this proclamation, the applicable Section 232 rate of duty shall be 10 percent.

Minimum Import Prices (MIP)

The applicable minimum import prices for imported polysilicon and polysilicon derivatives will take effect on December 4, 2026 and are set at:

• $21 per kilogram for polysilicon
• $100 per kilogram for polysilicon ingots and wafers
• $0.22 per watt for solar cells
• $0.38 per watt for solar modules

The Secretary of Commerce (Secretary) is authorized to adjust these minimum import prices from time to time to reflect market conditions or other factors affecting the fair market value of covered products under non-distorted, free-market conditions.

To implement the MIP program, U.S. Customs and Border Protection (CBP) will enforce strict documentation requirements:

• Importers must submit documentation at entry establishing or certifying that any first arm’s-length sale of the imported merchandise (or downstream products made from that merchandise) in the United States will occur at or above the applicable MIP, or that the first arm’s-length sale is pursuant to fixed terms in a contract entered into prior to the signing of the proclamation.
• If an importer fails to submit this documentation, the imported merchandise shall be subject to a specific tariff equal to the applicable MIP.
• For importers that submit the required documentation, if the entered value on the entry summary is less than the MIP, the imported merchandise shall be subject to a specific tariff equal to the difference between the entered value on the entry summary and the MIP.

CBP shall monitor and enforce the accuracy of importer documentation. If CBP determines that an importer’s documentation was materially inaccurate or that an importer has materially failed to comply with its certification, that importer and its affiliates shall permanently be prohibited from importing polysilicon and polysilicon derivatives into the United States. CBP may also impose penalties on the noncompliant importer to the extent consistent with applicable law.

Stockpiling Restrictions

If the Secretary finds a company stockpiling polysilicon or derivatives prior to December 4, action will be taken in coordination with CBP to restrict imports by that company and any affiliated businesses.

Tariff Relief Provisions

• Trading Partner Exemptions: The U.S. may alter or waive Section 232 tariffs and MIP requirements for trading partners with existing U.S. trade agreements, provided those nations implement similar import-adjusting measures modeled after the MIP program.
• Domestic Manufacturing Incentives: The Department of Commerce is authorized to establish a program—effective no later than January 20, 2029—to incentivize companies that build, expand, or modernize U.S. polysilicon and derivative production facilities. Companies with approved U.S. onshoring plans will be permitted to import production equipment and covered products without paying the new Section 232 tariffs, with allowable import volumes tied to the scale of their committed domestic investments.

The full Presidential Proclamation can be found here.

JSC Compliance will continue to monitor and distribute updates when they become available. If you have any questions, please contact our JSC Compliance team.