作者：Wall Street CN

The Trump administration plans to grant exemptions to major tech companies such as Amazon, Google, and Microsoft in the upcoming chip tariffs, with the exemption amount linked to TSMC's investment commitments in the United States.

According to media reports on the 10th,The U.S. Department of Commerce is planning to provide tariff exemptions to large technology companies, with the size of the exemptions linked to the scale of TSMC's investment in the U.S.The new plan would allow TSMC to allocate its exemptions to U.S. customers, enabling these companies to import chips manufactured by TSMC duty-free. TSMC had previously committed to investing $165 billion in U.S. capacity expansion.

A government official familiar with the plan said the proposal is still being adjusted and has not yet been signed by the president. The official stated:

"We will monitor the progress after the announcement like a hawk to ensure that the integrity of our goals, which we are trying to achieve through tariffs and rebates, is not compromised, and that this does not ultimately become a free gift to TSMC."

The exemption amount is linked to TSMC's US production capacity.

Under this plan, TSMC will receive exemptions proportional to the scale of its production capacity in the United States. As a leading global chip manufacturer, TSMC produces the majority of advanced chips used in AI.

The report states that TSMC can then allocate the exemptions it receives based on its investments to major U.S. technology clients, enabling them to import chips duty-free. The size and scope of the rebates received by major U.S. technology companies depend on TSMC's projected U.S. production capacity over the next few years, and many details remain unclear. The U.S. Department of Commerce, the White House, and TSMC did not respond to requests for comment.

However, the White House warned in a statement that the Commerce Secretary recommended "broader tariffs on semiconductors, with high rates," as part of the second phase of the national security investigation into the industry. The statement said this phase may be accompanied by a tariff offset program, allowing companies investing in U.S. semiconductor production to receive lower tariffs.