2026-11333NoticeWallet

San Diego Company Eyes Tariff Break for Phones

Published Date: 6/5/2026

Notice

Summary

Foxx Development, Inc. in San Diego wants to make smartphones using special parts from other countries inside a Foreign-Trade Zone, which means they can save on some import taxes. This change could speed up production and lower costs for the company. People have until July 15, 2026, to share their thoughts before the plan moves forward.

Analyzed Economic Effects

3 provisions identified: 2 benefits, 1 costs, 0 mixed.

FTZ Production Lets Foxx Import Duty-Free

Foxx Development requested permission to make smartphones inside Foreign-Trade Zone (FTZ) Subzone 153O in San Diego so the finished smartphones would be admitted duty free. The company says producing inside the FTZ can speed up production and lower the company's import taxes and costs.

Specific Smartphone Parts Listed Duty-Free

The notification lists specific foreign-status smartphone parts that would be duty free if used in the FTZ, including system-on-chips, baseband processors, application processors, LPDDR5 memory, eMMC 5.1 NAND flash, camera modules, smartphone battery packs, display modules, LCD assemblies, and OLED assemblies. Businesses that import or supply those parts to the San Diego FTZ facility would be affected by this duty treatment.

Some Parts May Still Face Trade Duties

The request states certain materials/components may be subject to duties under section 122 (Trade Act of 1974), section 232 (Trade Expansion Act of 1962), or section 301 (Trade Act of 1974), depending on country of origin. Those subject items must be admitted to FTZs in privileged foreign status under 19 CFR 146.41, which is a specific compliance requirement for importers supplying the FTZ facility.

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Key Dates

Published Date
6/5/2026

Department and Agencies

Department
Independent Agency
Agency
Commerce Department
Foreign-Trade Zones Board
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