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In a news release, the Cabinet described the pledged American tariffs, expected to take effect on April 9, as "deeply unreasonable" and "highly regrettable."

Lee said many Taiwanese information and communication companies had relocated their manufacturing from China to Taiwan due to American tariffs on goods from China in Trump's first term and the U.S. technology control policy against China over national security concerns.

According to Lee, Taiwan's government has been actively cracking down on transshipment by Taiwanese producers, a practice where goods are routed through a third country to alter their country of origin in order to benefit from lower duties imposed on that third country.

Lee also criticized the "unclear" methodology, scientific basis, and international trade theory behind the U.S.' tariff measures.

According to data from Taiwan's executive body, the U.S. ran a trade deficit with Taiwan at about US$73.9 billion in 2024, a year-on-year increase of 54.6 percent, making Taiwan the sixth largest source of trade deficits for the U.S.

Taiwan calls Trump's 32% tariff 'deeply unreasonable' - Focus Taiwan

Jan Mayen

This small Arctic island, possibly featuring more polar bears than people, figures among the more peculiar places on the U.S. target list. The only inhabitants on Jan Mayen, part of Norway since 1930, are staff of the Norwegian military and the Norwegian Meteorological Institute.

Tokelau

The nation made up of three tropical coral islands and home 1,500 people on a combined land area of 4 square miles (10 sq. km), is also facing 10% U.S. tariffs.

Christmas Island

The leader of Christmas Island, which has fewer that 2,000 people, said the Indian Ocean atoll exported nothing to the United States. "There's no trade between Christmas Island and America except that we do buy mining equipment through Tractors Singapore," said Christmas Island Shire President Gordon Thomson, referring to the regional dealer for the Texas manufacturing giant Caterpillar Inc.

Trump tariffs hit polar bear-inhabited islands | AP News