U.S. Tightens Imports of Polysilicon and Its Derivatives: New Tariffs, Minimum Import Prices, and Increased Importer Compliance Obligations
On August 6, 2026, the President of the United States issued a Presidential Proclamation under Section 232 of the Trade Expansion Act of 1962, establishing new measures on imports of polysilicon and certain derivative products, which are considered strategic to the semiconductor and solar energy supply chains.
The new provisions will take effect on December 4, 2026, at 12:01 a.m. Eastern Time, for goods entered for consumption or withdrawn from warehouse for consumption on or after that date.
1. What Is Changing?
The measure introduces a framework that goes beyond the imposition of an additional tariff. Key changes include:
I. Establishment of Minimum Import Prices (MIP).
II. Application, generally, of an additional 15% ad valorem tariff on certain polysilicon derivative products.
III. New documentation and certification requirements related to the first arm’s-length sale in the United States.
IV. Severe consequences for noncompliance or materially inaccurate documentation.
V. Creation of an incentive program for companies investing in U.S. production capacity.
2. Which Products Are Covered?
The measure applies to merchandise falling under the tariff classifications expressly identified in the Annexes to the Proclamation.
The established Minimum Import Prices are:
Product Minimum Import Price Arancel adicional
Polysilicon USD 21 per kilogram Not subject to the new 15% tariff
Ingots & wafers USD 100 per kilogram Generally 15%
Solar Cells USD 0.22 per watt Generally 15%
Solar Modules or Panels USD 0.38 per watt Generally 15%
*The Proclamation establishes specific treatment for certain countries.
Important: Coverage should be determined based on the applicable HTSUS classification. Therefore, companies should review their products individually before concluding that a particular transaction falls outside the scope of the measure.
3. How Will the Minimum Import Price (MIP) Work?
One of the most relevant aspects of the measure is that the MIP does not simply operate as an increase to the entered customs value. Instead, it may result in the assessment of an additional specific duty.
The Proclamation primarily contemplates the following scenarios:
A. Required Documentation Is Not Submitted
If the importer fails to submit the required documentation or certification at the time of entry, the merchandise will be subject to a specific duty equal to the applicable Minimum Import Price.
This means that the assessment would not be limited to the difference between the entered value and the MIP.
B. Documentation Is Submitted, but the Entered Value Is Below the MIP
When the importer submits the corresponding documentation, but the entered value of the merchandise is below the applicable Minimum Import Price, a specific duty will apply equal to the difference between the entered value and the applicable MIP.
C. Documentation Is Submitted and the MIP Conditions Are Satisfied
When the required documentation is submitted and it is established that the first arm’s-length sale in the United States of the imported merchandise — or, where applicable, the downstream product manufactured from that merchandise — will occur at or above the applicable MIP, the treatment established under the Proclamation for merchandise complying with the MIP framework will apply.
The Proclamation also provides a documentation alternative for certain first arm’s-length sales made pursuant to fixed terms under contracts entered into before August 6, 2026.
Accordingly, the analysis may extend beyond the import invoice. Companies should pay particular attention to the first arm’s-length sale in the United States and maintain sufficient documentation to substantiate compliance with the certified conditions.
4. What Happens to USMCA-Originating Goods?
This is particularly relevant for Mexican companies.
The Proclamation does not establish a general automatic exemption merely because merchandise qualifies as originating under the USMCA. Consequently, depending on the product and other applicable trade measures, a transaction may involve:
The applicable ordinary or preferential duty treatment.
The new Section 232 tariff.
The Minimum Import Price mechanism.
Antidumping or countervailing duties, when applicable.
Other applicable duties, taxes, fees, charges, or trade measures.
Therefore, preferential treatment under the USMCA should not automatically be interpreted as an exemption from these new measures.
5. Certifications: A New Compliance Risk
The Proclamation grants U.S. Customs and Border Protection (CBP) authority to monitor and verify the accuracy of documentation submitted by importers.
Attention: If CBP determines that the documentation submitted was materially inaccurate or that the importer materially failed to comply with its certification, the importer and its affiliates may be permanently prohibited from importing polysilicon and its derivatives into the United States.
CBP may also impose additional penalties to the extent permitted under applicable law.
Given the severity of these consequences, certifications should not be treated merely as a documentary formality. Before submission, companies should review, among other factors:
Entered value.
Reported kilograms or wattage, as applicable.
Terms and price of the first arm’s-length sale.
Applicable contracts.
Related-party transactions.
Adjustments or commercial terms that may affect the price.
Sufficient documentary evidence to substantiate the certification.
6. Other Provisions Companies Should Consider
In addition to the MIP and new tariffs, the Proclamation includes specific provisions related to:
Foreign-Trade Zones (FTZs): certain covered merchandise must be admitted under privileged foreign status, unless eligible for domestic status.
Bonded Warehouses: the date on which merchandise is withdrawn for consumption will be relevant in determining whether the new measures apply.
Manufacturing Drawback: availability is provided subject to specific conditions.
U.S. Investment Program: Commerce may establish incentives for companies that develop, expand, or refurbish U.S. production capacity.
Arrangements with Trading Partners: the measures may be modified in the future for certain trading partners that adopt substantially equivalent mechanisms.
Stockpiling: the Proclamation provides for measures against companies determined to be stockpiling polysilicon or derivative products before the effective date.
7. What Should Companies Review Before December 4?
Companies involved in polysilicon, semiconductor, or solar-product supply chains should assess their potential exposure before the new measures take effect.
We recommend:
Identifying the HTSUS classifications used for U.S. imports and confirming whether they fall within the scope of the Annexes.
Calculating the financial impact, considering the MIP, additional Section 232 tariff, and any other applicable trade measures.
Reviewing contracts and sales chains, particularly the first arm’s-length sale in the United States.
Identifying contracts entered into before August 6, 2026 that may be relevant under the mechanism established by the Proclamation.
Strengthening supporting documentation for required certifications.
Reviewing related-party transactions and commercial adjustments that may affect reported prices.
Coordinating in advance with importers and customs brokers regarding the instructions and procedures that will apply beginning December 4, 2026.
Conclusion | Prepare Before the Effective Date
The new measure significantly changes both the cost and compliance obligations associated with imports of polysilicon and certain derivative products into the United States.
Unlike a traditional tariff measure, this new framework combines minimum import prices, additional tariffs, and certification requirements. Companies should therefore assess not only tariff classification and import costs, but also their contracts, sales chains, and supporting documentation.
December 4, 2026, will be the key effective date, making it advisable to begin identifying potentially affected transactions and evaluating their impact now.
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