Taiwan graphene thermal sheets: prepare material and processing evidence before declaring

What the reminder covers

On 8 October 2026, Taipei Customs identified 6815.19.00.00-2 for the graphene thermal sheets for non-electrical purposes described in its notice, including processed composites used on server CPUs or GPUs. Installation inside a server does not alone make them server parts. The notice describes common constructions, not a universal formula for every thermal product.

This article was verified and published on 10 October. The notice does not announce a new duty rate, blanket import restriction or separate effective date. Treat it as a reason to review a specific product's classification, not as permission to replace the code for every graphite sheet, silicone pad, raw material or finished cooling assembly in your purchasing system.

Ask the supplier for a technical file, not just a trade name

For each proposed SKU, request the manufacturer's model and specification revision, a layer-by-layer material description, a drawing with dimensions, the processing sequence, and photographs of the item in the condition in which it will be imported. Ask the supplier to identify any metal, silicone, adhesive or removable liner and explain what is supplied with the sheet. These are practical evidence requests, not a claim that every field is a mandatory customs form requirement.

Keep thermal function separate from any claimed electrical function in the description. Ask for an explanation of how the product works and where it is used; a sales phrase such as 'CPU accessory' is not a technical explanation. If a composition is confidential, arrange an appropriate disclosure route to the importer, its adviser or Customs rather than inventing percentages or substituting a catalogue for a different model.

Resolve classification uncertainty before import

Taiwan's advance-classification regulations provide a pre-import application route. Article 4 limits each application to one item and calls for manufacturer literature, explanatory material or samples, together with product information such as origin, model, specifications, composition, processing, function and use. The linked regulations show a revision date of 12 April 2023; they are background to the October reminder, not a new October procedure.

Have the Taiwan importer or its appointed agent assess whether to apply and identify the actual product covered by the file. A broker's preliminary view is not a Customs ruling. Article 10 ties application of the ruling to the arriving goods being the same as those reviewed, with an exception where incorrect or false information affected the result. Do not assume a ruling for a similar-looking item covers a changed construction.

Carry the reviewed product identity through to dispatch

Create a one-page cross-reference linking the approved technical-file revision, supplier model, purchase-order line, invoice description and packing-list line. As an illustrative check, if a supplier replaces a metal-backed sheet with a silicone-backed version while retaining the same commercial name, flag the construction change for fresh classification review before shipment. This is a hypothetical workflow example, not a customer case or a ruling on either version.

The supplier should provide accurate product evidence; the Taiwan importer and its customs adviser should resolve the declaration and applicable import conditions. A sourcing coordinator can reconcile versions and missing documents but cannot guarantee classification or clearance. A tariff classification alone does not establish duty, product compliance or permission to import a China-origin item. Check those matters separately for the exact product and shipment date. This Taiwan notice does not determine Indonesian or any African country's tariff treatment.

Your next-order checklist

Match each SKU to its actual material layers, processing, function and imported condition.
Obtain the manufacturer's model, controlled drawing and current specification rather than relying on a server-accessory label.
Ask the Taiwan importer or agent to assess classification and any need for an advance ruling before import.
Link the reviewed technical-file revision to the purchase order, invoice and packing list.
Recheck construction changes and keep tariff classification separate from origin-specific import permission and duty checks.

Sources & reference dates

Prepared by the Yifeng Sourcing editorial team with AI assistance from the primary sources listed below. Source dates are recorded; destination-specific requirements should be reconfirmed before acting. This is not legal or tax advice.