U.S. Customs and Border Protection (CBP) will process requests and issue IEEPA tariff refunds to IORs in several phases.

• Phase One handles certain unliquidated entries and certain entries within 80 days of liquidation. This means only certain tariff payments made starting January 30, 2026, in addition to pending tariff payments, are eligible for refunds under Phase One.
• Phase Two focuses on refund claims for tariff entries flagged for reconciliation. UPS does not serve as the IOR for these entries, so we cannot pursue Phase Two-eligible refunds on our customers’ behalf. These customers will need to request refunds directly from CBP. Please visit the CBP IEEPA Refund Webpage [cbp.gov] for more details.

CBP has confirmed that additional phases will be released over time, but it has not published detailed eligibility criteria, sequencing, or timing for those future phases. We are closely monitoring legal developments and will share updates as available.