IEEPA Tariff Refunds

Under a phased approach, U.S. Customs and Border Protection (CBP) is now accepting refund requests for tariffs recently invalidated by the U.S. Supreme Court. Phase One covers certain tariff payments made starting January 30, 2026, in addition to pending tariff payments.

UPS is processing refunds for eligible shipments where we served as the importer. We will expand our efforts as CBP launches future phases. We are committed to supporting our customers during the refund process.

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IEEPA Tariff Refunds

UPS Statement

UPS is committed to helping our customers navigate and adapt to changes in global trade policies, while complying with all government regulations.

The U.S. Court of International Trade has required U.S. Customs and Border Protection (CBP) to refund the 2025 tariffs collected under the International Emergency Economic Powers Act (IEEPA) that were invalidated by the Supreme Court.

Effective April 20, 2026, CBP will launch the Consolidated Administration and Processing of Entries (CAPE) platform for Importers of Record (IORs) to begin submitting IEEPA tariff refund requests. CBP will process requests and issue IEEPA tariff refunds to IORs in several phases. The first phase only covers certain tariff payments made starting January 30, 2026, in addition to pending tariff payments.

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. After we receive the funds from CBP, we have established a process to issue refunds to the payors.

According to CBP, it will take at least 60-90 days to deliver the requested refunds to IORs. UPS cannot issue IEEPA tariff refunds to payors until we receive the funds from CBP.

CBP has only provided guidance for shipments that qualify for refunds under Phase One at this time. For more information about the next phases of the IEEPA refunds, please visit the CBP IEEPA Refund Webpage.

We remain focused on keeping shipments moving and helping ensure our customers can fully exercise their rights throughout this complex process. We are closely monitoring legal developments and will share updates as available.

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UPS Statement

U.S. Government Update

The U.S. Court of International Trade has required U.S. Customs and Border Protection (CBP) to refund the 2025 tariffs collected under the International Emergency Economic Powers Act (IEEPA) that were invalidated by the Supreme Court.

Effective April 20, 2026, CBP will launch the Consolidated Administration and Processing of Entries (CAPE) platform for Importers of Record (IORs) to begin submitting IEEPA tariff refund requests. CBP will process requests and issue IEEPA tariff refunds to IORs in several phases. Phase One will only cover refund requests for certain unliquidated entries and certain entries within 80 days of liquidation.

According to CBP, it will take at least 60-90 days to deliver the requested refunds.

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

What UPS Is Doing

UPS is committed to helping our customers navigate and adapt to changes in global trade policies, while complying with all government regulations.

CBP has only provided guidance for shipments that qualify for refunds under Phase One at this time. For more information about the next phases of the IEEPA refunds, please visit the CBP IEEPA Refund Webpage.

We remain focused on keeping shipments moving and helping ensure our customers can fully exercise their rights throughout this complex process. We are closely monitoring legal developments and will share updates as available.

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U.S. Government Update

FAQ

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?
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.
Where is my refund?
CBP has not administered any IEEPA tariff refunds yet. The CAPE platform only allows IORs to submit refund requests. According to CBP, it will take at least 60-90 days to deliver refunds to IORs. After we receive the funds from CBP, we will work diligently to process and issue refunds to the payors. UPS cannot issue IEEPA tariff refunds to payors until we receive the funds from CBP.
What about refunds for shipments outside of the 80-day period?
CBP has not issued any guidance on the other phases of its IEEPA refund process. For more information about the next phases, please visit the CBP IEEPA Refund Webpage.
What is UPS doing 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. 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.
How long until I get my refund?
According to CBP, it will take at least 60-90 days for them to process requests and issue refunds to IORs. After we receive the funds from CBP, we will work diligently to process and issue refunds to the payors. UPS cannot issue IEEPA tariff refunds to payors until we receive the funds from CBP.
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. After we receive the funds from CBP, we will work diligently to process and issue refunds to the payors. No further action is required at this time.
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 Centeraccount 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?
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.
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Note

At the date of this publication, applicable policies are evolving. This content is for informational purposes only. It does not constitute legal or professional advice. The information shared above was obtained from government, industry, and other public sources which are subject to change and have not been independently verified by UPS. You have sole responsibility for determining the usability of any information provided. Before you act on this information, you should seek professional advice regarding its applicability to your specific circumstances.