If UPS acted as importer of record on your parcel, you do not file a separate tariff refund claim. UPS files the request with U.S. Customs and sends the recovery to the customer who paid the duty.
IEEPA means the International Emergency Economic Powers Act. The Supreme Court held on Feb. 20, 2026 that the law does not authorize the President to impose tariffs. The trade court then ordered Customs to remove those duties from entries not yet final, according to Cleary Gottlieb analysis of the refund order.
Official resources:
- Read the official notice from Clearytradewatch — Use this primary source to verify the official announcement.
- Explore the official data from Nortonrosefulbright — Use this primary source to review the underlying data.
Table of Contents
- Do you need to file for a UPS parcel?
- How will your UPS refund arrive?
- What if you were the importer?
- Which charges qualify right now?
Do you need to file for a UPS parcel?
Importer of record is the party legally responsible for import duties. Only that importer, or the licensed broker that filed the entry, may submit the electronic refund declaration. For parcel shipments where UPS served as importer of record, UPS is handling the filing itself.
It passes recoveries to the customers who paid the duty charges, as reported by UNILAD reporting on UPS refunds. For those Phase 1 UPS shipments, customers need take no action. Keep your delivery receipts and duty payment records until the money arrives.
How will your UPS refund arrive?
UPS says approved refunds first offset open balances. Any remainder is paid in cash to the customer. For example, if you still owe UPS brokerage or duty charges, the refund reduces that balance first.
If your account is paid up, you receive the remainder directly. Customs pays only the importer of record. That rule, summarized in guidance from Troutman Pepper Locke, is why UPS customers receive money from UPS rather than directly from Customs.
What if you were the importer?
Norton Rose Fulbright guidance describes CAPE in the ACE Secure Data Portal as the exclusive electronic path for IEEPA refund claims. Phase 1 began accepting CAPE Declarations on April 20, 2026.
Check your role before you act: Customs processes refunds with interest. IR Global guide to refund timing estimates payment 60-90 days after acceptance of a declaration.
- Confirm you are listed as importer of record on the entry
- Open an ACE portal account if you do not have one
- Enroll for ACH refund payment with U.S. bank details
- Upload a CSV of entry numbers as your CAPE Declaration
Which charges qualify right now?
Phase 1 covers certain unliquidated entries and entries within 80 days of liquidation. It covers eligible payments from Jan. 30, 2026 plus pending payments, according to UPS Supply Chain Solutions tariff-refunds page.
Section 301 and Section 232 duties are not refundable through this path. Those separate trade duties remain outside the IEEPA refund process. Pull your entry numbers now and confirm who is listed as importer before you contact UPS or start a CAPE filing.