PCB Tariff China 2026: Current Duty Rates, Exclusions and Fees

If you import bare circuit boards made in China into the United States in October 2026, the duty is 12.5% or 37.5% of the customs value for most rigid boards. The base rate for HTS 8534.00.00 is zero; on top of it sit two Section 301 tariffs: 25% from the 2018 technology-transfer action and 12.5% from the forced-labor action that took effect on July 24, 2026. Certain 2-layer and 4-layer rigid glass-epoxy boards are excluded from the 25% through November 9, 2026, so they pay 12.5% today. The IEEPA tariffs of 2025 no longer apply, and the temporary Section 122 surcharge ended on July 24, 2026.

Sources: USITC HTS 2026 Revision 21, Chapter 99 and CBP guidance on the forced-labor duties, July 2026. Rates change; check the current notices before each shipment.

How Much Is the US Tariff on China-Made PCBs in 2026?

For a rigid bare board, 37.5% without the exclusion and 12.5% with it, because the layers add up. The forced-labor action states that its duty is charged in addition to other Chapter 99 duties, so a 6-layer FR-4 board pays 0% + 25% + 12.5%, and a qualifying 4-layer board pays 0% + 0% + 12.5%.

The forced-labor tariff is new this year. USTR imposed it on goods from about 60 trading partners at 10% or 12.5% depending on the economy, effective July 24, 2026, with China at 12.5% (USTR announcement, July 23, 2026). CBP lists general exemptions under 9903.05.85 to 9903.05.92; read them for your product before assuming the 12.5% applies.

One trap: the USITC “China Tariffs” list maps 8534.00.00 only to the older 25% action and does not include the forced-labor duty. A landed-cost estimate built from that list alone is 12.5 points short.

For buyers in Canada and Mexico, none of these US rates apply; your own customs tariff and any surtaxes on Chinese goods decide the duty.

Which HTS Line and Exclusion Apply to Your Board?

The 8-digit line for every bare board is 8534.00.00, “Printed circuits.” Whether the 25% exclusion applies depends on the board’s construction, which the 10-digit suffix and the exclusion note describe:

The exclusion is written for non-flexible boards on a glass base fully impregnated with plastic, with exactly 2 or exactly 4 copper layers (U.S. note 20(vvv)(iii)(56) and (57) to Chapter 99). A 6-layer board, a flex circuit, a ceramic board and an aluminum-core LED board all pay the full 25%. Your broker files the exclusion number alongside 9903.05.31; it is not applied automatically.

Assembled boards are a different classification problem: once components are mounted, the board normally takes the heading of the equipment it belongs to, and that heading has its own Section 301 treatment. The PCB and PCBA HS code guide covers how that works.

What Happened to the IEEPA and Section 122 Tariffs?

They are gone for new entries. The Supreme Court held in Learning Resources, Inc. v. Trump (2026) that IEEPA does not authorize tariffs, which ended the 2025 “fentanyl” and “reciprocal” duties on Chinese goods. The administration then imposed a 10% worldwide surcharge under Section 122, which ran from February 24 to July 24, 2026 and expired the day the forced-labor tariff began.

If you imported PCBs in 2025 or early 2026 and paid IEEPA duties, refunds are being processed through CBP’s CAPE program under Court of International Trade supervision; a class of importers was certified on October 8, 2026 (Troutman Pepper Locke, October 12, 2026). Ask your broker which of your entries qualify. The Section 122 surcharge is also under appeal, so keep those entry records too.

How Do You Calculate the Duty on a PCB Shipment?

Multiply the customs value by each duty rate, then add the processing fees. A worked example for a $10,000 shipment of bare boards by air (example values, not a quote):

The merchandise processing fee for formal entries is 0.3464% of value, with a minimum of $34.58 and a maximum of $670.86 per entry from October 1, 2026 (CBP fiscal 2027 user fees, 91 FR 48398). Ocean shipments also pay the harbor maintenance fee of 0.125% of value. Broker fees and freight come on top.

Three details move the result:

• Customs value: normally the price paid for the boards, including tooling or NRE you pay the supplier for them; freight and insurance from China are excluded from US customs value.
• Small parcels: duty-free “de minimis” treatment for shipments under $800 has been suspended for all countries, so a $300 prototype order by express courier pays the same duty rates as a production lot.
• Entry date: the rates that apply are the ones in force on the day the goods are entered, not the order or ship date.

For the wider landed-cost comparison, including freight, inventory and lead time, see our China vs USA PCB manufacturing cost comparison.

What Happens to the Exclusion After November 9, 2026?

Unless USTR extends it, the 2- and 4-layer exclusion lapses and those boards go from 12.5% to 37.5%. USTR extended 178 Section 301 exclusions, including the 9903.88.69 group, in late 2025 to run through November 9, 2026 (Thompson Hine, December 2025).

What you can do now: if boards for a 2- or 4-layer design will be entered after November 9, price both cases into the order, and decide whether to pull shipments forward. Duty is set on the entry date, so a lot that is still in transit on November 10 pays the new rate.

How Can You Lower PCB Import Duties Legally?

By paying the correct duty on a correct entry, then using the programs the law provides. None of these involves changing the origin on paper.

1. Classify and claim correctly. Confirm the 10-digit line from the stackup, and claim 9903.88.69 on every eligible 2- or 4-layer entry. Brokers miss it when the invoice says only “PCB.”
2. Check the forced-labor exemptions. Read the 9903.05.85–9903.05.92 exemptions against your product and use; if one applies, the 12.5% does not.
3. Recover duty on exports. Duty drawback refunds most of the duty paid on imported goods that are later exported, either unused or built into a product you export. Section 301 duties are generally eligible; IEEPA duties were not.
4. Defer duty with a foreign-trade zone. Goods held in an FTZ pay duty only when they enter US commerce, and not at all if they are re-exported.
5. Value the boards accurately. Do not split tooling or engineering charges off the invoice to lower the value; they are part of the price paid.
6. Compare origins, not routes. A board fabricated in China is China-origin whether it ships through Hong Kong, Vietnam or Thailand. Changing origin means fabricating the board elsewhere, and boards from many other economies still pay the 10% or 12.5% forced-labor tariff.

Declaring a false origin or value is customs fraud, with penalties far larger than the duty saved. Before a large order, a CBP binding ruling settles the classification in writing.

Do DAP and DDP Change Who Pays the Tariff?

Yes. Under Incoterms 2020, with DAP (Delivered at Place) the seller delivers to your named place and you, the buyer, clear import customs and pay the duties; with DDP (Delivered Duty Paid) the seller is the importer and pays them (ICC Incoterms 2020). Under FOB, FCA or EXW the duty is always the buyer’s.

DDP does not make the tariff disappear; it moves it into the seller’s price, usually with a margin for the risk that rates change before the goods arrive. If you compare a DDP quote with a DAP or FOB quote, add the duty and fees from the calculation above to the DAP or FOB price first. For assembled boards and turnkey orders, the same applies to our PCB assembly cost comparisons.

How Can We Help?

Our boards are made in our factory in Shenzhen, China, so they are China-origin and carry the duties above; we do not ship from Thailand. What we can do is make the duty easy to calculate: every quote states the layer count, base material and construction your broker needs to confirm the 10-digit HTS line and whether the 2- and 4-layer exclusion applies, and the invoice includes all charges for the boards. You get a bare-board price within 2 hours, and a first 2–4 layer FR-4 prototype order from a new customer is free; start through our rapid PCB prototyping page.

Conclusion

Price the layers that apply to your board, add the processing fees, and check the exclusion date against your delivery schedule. Contact us with your Gerber files, stackup and quantities, and we will quote with the construction details your broker needs.

FAQ

How much is the tariff on China PCBs in 2026? For rigid bare boards, 37.5% (25% plus 12.5% under Section 301), or 12.5% for 2- and 4-layer boards that qualify for the exclusion through November 9, 2026. The base duty on HTS 8534.00.00 is zero.

What is the current US tariff on goods from China? It depends on the product. Most Chinese goods now pay Section 301 duties, including the 12.5% forced-labor tariff added in July 2026, on top of their normal duty rate; the IEEPA tariffs were struck down.

Do PCB prototypes shipped by courier pay duty? Yes. Duty-free de minimis treatment is suspended for all countries, so small prototype shipments pay the same rates as larger ones.

Are there PCB manufacturers in the US? Yes, mostly quick-turn and high-reliability shops; US-made boards pay no import duty but usually cost more per board.

Can shipping through another country avoid the China tariff? No. Origin is where the board is made, not the route it takes. Declaring a different origin is customs fraud.