What tariffs are eligible for refunds?

Refunds only apply to the 2025 tariffs collected under the International Emergency Economic Powers Act (IEEPA) that were invalidated by the Supreme Court. All other tariffs charged by and paid to the U.S. government, including Sec. 122, 232 and 301 tariffs, are not affected.

What shipments are eligible for refunds in Phase One?

CBP will process requests and issue IEEPA tariff refunds to IORs in several phases. Phase One of the CAPE process only 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.

What is the difference between a liquidated and unliquidated entry?

An unliquidated entry is an entry that CBP has received but not yet finalized. During this period, CBP may review the entry details and confirm the final duty assessment. Once an entry is liquidated, CBP has completed its review and the entry is generally considered closed.

What phase is my refund in?

UPS has launched an IEEPA Tariff Refund Lookup Tool to help shippers identify which shipments may be eligible for a refund and which refund phase applies.

How it works:

• Log in to your UPS.com profile to view all refund-eligible shipments associated with the account(s) connected to your profile.
• You may also search for individual shipments by tracking number or delivery address.

Entries marked as “future phase” may be included in an upcoming CBP refund phase. Please visit the CBP IEEPA Refund Webpage for more details.

What are the future phases of IEEPA refunds?

• Phase Two will launch on June 29 and focus 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 for more details.
• CBP estimates that Phase Three will launch in late July and will cover refund requests for finally liquidated tariff entries. Once an entry is liquidated, CBP has completed its review, and the entry is generally considered closed. UPS continues to closely monitor developments regarding the process for obtaining refunds for Phase Three-eligible entries, and we will act accordingly.

For more information about the IEEPA refunds process, please visit the CBP IEEPA Refund Webpage.

How can I check which shipments are eligible for an IEEPA refund?

Using the UPS IEEPA Tariff Refund Lookup tool above, you can check if a package is eligible for a refund and confirm its phase in the CBP process. Log in with your account details to review all eligible packages that are associated with your account or search for individual shipments by tracking number or delivery address.

Where is my refund?

We’re committed to issuing IEEPA tariff refunds, and any applicable interest, to the payors as quickly as possible. Our dedicated team is processing millions of entries and working through the required accounting review, validation and reconciliation steps to help ensure your refund is accurate and secure.

We know these refunds are important to our customers and appreciate your patience throughout this complex process.

Please note that UPS has not received refunds for all shipments eligible for IEEPA tariff refunds. The U.S. treasury is still sending Phase One refunds on a rolling basis. UPS cannot issue refunds until we receive the funds from CBP and complete our review, validation and reconciliation processes.

What is UPS doing to get my refund?

UPS has submitted refund requests for all Phase One-eligible shipments where we served as the IOR. After UPS receives refunds from CBP, we will work diligently to issue IEEPA tariff refunds, and any applicable interest, to the payors as quickly as possible. Our dedicated team is processing millions of entries and working through the required accounting review, validation and reconciliation steps to help ensure your refund is accurate and secure.

When will I receive my refund?

CBP has begun issuing IEEPA refunds to IORs on a rolling basis, but we can’t confirm when any particular refund will be issued.

We’re committed to issuing IEEPA tariff refunds, and any applicable interest, to the payors as quickly as possible. Our dedicated team is processing millions of entries and working through the required accounting review, validation and reconciliation steps to help ensure your refund is accurate and secure.

We know these refunds are important to you and appreciate your patience throughout this complex process.

How will I receive my refund?

If you’re eligible for a Phase One refund, we will process your refund and any applicable interest by first applying it to past due invoices on your account. Any remaining balance will be returned to your original method of payment, via check or ACH.

What do I need to do to get my refund?

For shipments where UPS was the Importer of Record (IOR), we will work to request and retrieve IEEPA tariff refunds from CBP on our customers' behalf. No action is required from you at this time. We appreciate your patience and will keep you updated throughout the process.

How do I know who the Importer of Record (IOR) is for my shipment?

You can confirm the Importer of Record (IOR) by checking one of the following sources:

• UPS Supply Chain Symphony – If you had a UPS Supply Chain Symphony account when the IEEPA tariff was paid, log in and select a shipment entry number.

  • The IOR appears in the Contacts field. If your name is listed, you are the IOR. If UPS is listed, UPS is the IOR.

• UPS Billing Center – If you had a UPS Billing Center account when the IEEPA tariff was paid, log in and go to My Invoices.

  • Select Download Documents and click the Shipment Number to access that shipment’s Customs Entry Summary (Form 7501).
  • Check the Importer of Record field. If your name is listed, you are the IOR. If UPS is listed, UPS is the IOR.
  • Note: Supporting documents are only available for invoices created after your account was set up.

• UPS Quantum View manager – If you had a UPS Quantum View manage account when the IEEPA tariff was paid, you may request Customs Entry Summary (Form 7501) for shipments within the last year.

  • Go to the Imports tab and set the desired date range. A summary of import shipments within that date will populate.
  • Under Shipment Details, click Download Images.
  • Under Shipment Images, select CF 7501 and click Download to receive the requested documents.
  • Check the Importer of Record field. If your name is listed, you are the IOR. If UPS is listed, UPS is the IOR.

• CBP ACE Portal – If you have access to the U.S. Customs and Border Protection ACE Portal, you can also verify the IOR for your shipments there. More information on ACE accounts is available here.

• For most individual recipients – If you are an individual who paid duties and taxes through UPS, UPS will usually be the IOR.

After I determine who is the Importer of Record (IOR) for my shipment(s), what is the next step to receive a refund?

• For shipments where UPS was the IOR, we will work to request and retrieve IEEPA tariff refunds from CBP on our customers' behalf. There is no need for those customers to contact UPS. We have established a process to issue refunds to the payors after we receive the funds from CBP.
• For shipments where UPS was not the IOR, the IOR will need to request your refund directly from CBP. Please visit the CBP IEEPA Refund Webpage for more details.

U.S. Customs and Border Protection (CBP) will process requests and issue refunds to IORs in several phases. This first phase will cover refund requests for only 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. For more information about the next phases, please visit the CBP IEEPA Refund Webpage.

What if I'm the Importer of Record on my shipment?

You will need to request your refund directly from CBP. Please visit the CBP IEEPA Refund Webpage for more details.

Will UPS refund administrative, brokerage and disbursement fees?

Administrative fees were incurred for the services of rating and assessing IEEPA tariffs, which were legal and valid at the time of the charge. These fees are nonrefundable.

Where can I see the entries UPS filed on my behalf in Phase One?

If you were the IOR, you can visit the CBP ACE Portal to access information for the entries which UPS filed on your behalf. For shipments where UPS was the IOR, we will request and retrieve IEEPA tariff refunds from CBP on our customers' behalf and issue refunds to the payors. No further action is required at this time.