New Section 232 Tariffs and Minimum Import Prices Announced for Polysilicon and Solar Products
Official Resources:
On August 6, 2026, a new Section 232 proclamation established minimum import prices (MIP) for polysilicon and certain downstream products, along with a new 15% Section 232 tariff on specified polysilicon derivative products.
The measures apply to covered merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on December 4, 2026.
The action follows a Department of Commerce Section 232 investigation concerning imports of polysilicon and its derivatives and their potential impact on U.S. national security. The investigation identified polysilicon as an important material for both semiconductor and solar supply chains.
Minimum Import Price Program
Unlike a traditional percentage-based tariff, the new MIP program establishes a minimum price floor for covered merchandise.
Polysilicon
HTSUS 2804.61.0000
$21/kg
Polysilicon Ingots and Wafers
Specified 3818.00 provisions
$100/kg
Solar Cells
HTSUS 8541.42.00
$0.22/watt
Solar modules
HTSUS 8541.43.00
$0.38/watt
The Secretary of Commerce may adjust these price floors in the future to reflect market conditions or other factors affecting fair-market value.
How the Minimum Import Price Works
The MIP is more than a valuation rule. It creates a separate specific-duty mechanism for covered merchandise entering and being sold in the United States below the established price floor.
At entry, CBP will permit the importer to provide documentation establishing or certifying that the first arm's-length U.S. sale of the imported merchandise—or, where applicable, a downstream product made from it—will occur at or above the applicable minimum import price.
A qualifying exception is also provided for certain sales made under fixed terms of a time-limited contract entered before August 6, 2026.
There are three possible outcomes:
1. Entered value and qualifying U.S. sale meet the MIP
The additional MIP-specific duty does not apply, assuming the required documentation is properly submitted.
2. Documentation is submitted, but the entered value is below the MIP
CBP will assess a specific duty equal to the difference between the entered value and the applicable minimum price floor.
3. Required MIP documentation is not provided
The merchandise is subject to a specific tariff equal to the full applicable MIP, rather than only the difference between the entered value and the MIP.
Example: A 500-watt solar module has an applicable MIP of 500 watts × $0.38 = $190
If the module has an entered value of $150, but the importer properly certifies a qualifying U.S. sale, the MIP provision would produce a $40 specific duty to make up the $190 minimum-price threshold.
The separate Section 232 ad valorem tariff and any other applicable duties would then be considered independently.
Importers should therefore not treat the MIP as simply a requirement to declare a higher customs value. It operates through new Chapter 99 provisions—9903.45.33 through 9903.45.36—that can impose additional specific duties based on kilograms or watts.
Additional 15% Section 232 Tariff
In addition to the MIP program, polysilicon ingots, wafers, solar cells and solar modules identified in the proclamation will generally be subject to an additional 15% ad valorem Section 232 tariff under new HTSUS heading 9903.45.30.
Raw polysilicon under HTSUS 2804.61.0000 is subject to the MIP program but is not included in the separate 15% derivative tariff provision.
Special Country Treatment
Special country treatment applies to certain covered products:
European Union, Japan, South Korea, Taiwan, Switzerland and Liechtenstein
The Column 1 duty and new Section 232 tariff are structured to reach a combined 15% rate, under HTSUS 9903.45.31.
United Kingdom
Covered products are subject to a 10% additional Section 232 rate, under HTSUS 9903.45.32.
Other covered origins
Generally subject to the additional 15% Section 232 duty.
The MIP requirement is separate from these percentage-based tariffs. As a result, a covered shipment may potentially be subject to both an MIP-related specific duty and an ad valorem Section 232 tariff.
How the Combined Rate Works
For covered products from the European Union, Japan, South Korea, Taiwan, Switzerland and Liechtenstein, the Section 232 duty is adjusted so that the ordinary Column 1 duty plus the Section 232 duty equals 15% total.
For example, if the normal HTSUS duty rate is 4%, the additional Section 232 duty would be 11%, producing a combined 15% rate.
If the normal duty is already 15% or higher, no additional Section 232 duty is imposed under this provision.
The minimum import price requirements remain separate and may still result in additional specific duties.
Compliance and Enforcement
The documentation requirement is particularly important.
CBP is directed to monitor importer certifications. The proclamation provides that an importer—and its affiliates—may be permanently prohibited from importing polysilicon and polysilicon derivatives if CBP determines that MIP documentation was materially inaccurate or the importer materially failed to comply with its certification.
Additional penalties may also apply.
The proclamation also directs Commerce and CBP to address stockpiling prior to the December 4 effective date and permits restrictions against companies and their affiliates where stockpiling is identified.
What Importers Should Do Now
Importers of polysilicon, wafers, solar cells and solar modules should begin reviewing the following before the December 4 implementation date:
HTSUS classifications
Country of origin
Entered values
Sales arrangements
Downstream U.S. sales
Documentation for the first arm's-length U.S. sale
Existing contracts that may qualify for the pre-August 6 contract provision
Importers should also determine how they will document the first arm's-length U.S. sale and whether existing contracts qualify for the pre-August 6 contract provision.
Additional CBP implementation guidance will be particularly important because the new program introduces a new type of entry-level certification and specific-duty calculation that differs substantially from traditional Section 232 reporting.
Juno Customs Solutions will continue monitoring CBP and Department of Commerce implementation guidance as the December 4, 2026 effective date approaches.