IEEPA Tariff Refund Process

Here’s what you need to know about the timing, eligibility and process for 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 will only cover refund requests for IEEPA entries finalized by CBP within the last 80 days, from January 30 - April 19, 2026.

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.

Latest Update

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 IEEPA entries finalized by CBP within the last 80 days, from January 30 - April 19, 2026.

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.

Phase One of the CAPE process will only cover refund requests for IEEPA entries finalized by CBP within the last 80 days, from January 30 – April 19, 2026.
For Phase One shipments where UPS was the IOR, we will 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.

FAQ

What shipments are eligible for refunds?

Refunds only apply to the 2025 IEEPA tariffs. CBP will process requests and issue IEEPA tariff refunds to IORs in several phases. Phase One of the CAPE process only handles refund requests for IEEPA entries cleared by CBP within the last 80 days. Only entries finalized by CBP from January 30 – April 19, 2026, fall under Phase One. All other tariffs charged by and paid to the U.S. government, including Sec. 122, 232 and 301 tariffs, are not affected.

Where is my refund?

CBP has not administered any IEEPA tariff refunds yet. The CAPE platform only allows IORs to submit refund requests. 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 process and deliver refunds for eligible entries. UPS cannot issue IEEPA tariff refunds to payors until we receive the funds from CBP.

What shipments are eligible for refunds in Phase One?

Phase One will cover refund requests only for IEEPA entries cleared by CBP within the last 80 days. Only entries finalized from January 30 – April 19, 2026, fall under Phase One.

What phase is my refund in?

CBP will process requests and issue refunds to IORs in several phases starting on April 20. This first phase will cover refund requests for IEEPA entries cleared by CBP within the last 80 days. Only entries finalized from January 30 – April 19, 2026, fall under Phase One.

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. 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 issue refunds to the payors. No further action is required at this time.

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.

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.