Ministry Of Fiance Order is hereby given,
1. The tariff classifications of semiconductor device function modules and insulated gate bipolar transistor (IGBT) modules are as follows:
(1) Modules consisting of two or more diodes, transistors and similar semiconductor devices of heading 8541, and having the function of the above semiconductor devices, shall be classified under subheading 8541.10, 8541.2, 8541.30 or 8541.5.
(2) Modules composed of insulating gate bipolar transistors (hereinafter referred to as IGBT), diodes, and thermistors are classified under subheading 8541.2 according to the principal function of IGBT.
(3) An intelligent power module (IPM) composed of IGBTs and driver integrated circuits (ICs) with the converter function, which is not a hybrid integrated circuit, and is not a Multi-component integrated circuit, shall be classified under subheading 8504.40 according to the function of the static converter.
(4) Other similar modules other than the preceding three items shall be classified under the appropriate tariff.
2. The stipulation shall become effective from 30th, December 2022.