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

Phase One handles unliquidated entries and certain entries within 80 days of liquidation.

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.

Phase Three covers refund requests for finally liquidated entries where a lawsuit has been filed with the Court of International Trade, and a court order has been issued. We are closely monitoring legal developments and will share updates as available.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

All estimated amounts not yet refunded remain subject to validation and reconciliation by UPS. Final refunds will be issued once it is confirmed that the billed party remitted payment for the applicable tariff amounts to UPS

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest amounts may be subject to withholding tax, and displayed net any withholdings.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest may be subject to withholding tax, and displayed net any withholdings.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest may be subject to withholding tax, and displayed net any withholdings.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest may be subject to withholding tax, and displayed net any withholdings.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest  amounts may be subject to withholding tax, and displayed net any withholdings.

All estimated amounts not yet refunded remain subject to validation and reconciliation by UPS. Final refunds will be issued once it is confirmed that the billed party remitted payment for the applicable tariff amounts to UPS.

All refund amounts are shown in US Dollars (USD) and will be converted to invoiced currency when issued.

Applicable interest amounts may be subject to withholding tax, and displayed net any withholdings.

Date formats in the exported file may vary based on your computer settings. All amounts will be in USD without a currency symbol and will indicate true or false in the columns that reflect if CBP Refunded UPS or UPS Refunded Customer.