U.S. Customs and Border Protection has begun a phased refund program for certain IEEPA-related tariffs invalidated by the Supreme Court. The initial phase covers specific unliquidated entries and payments made on or after Jan. 30, 2026; UPS says it has filed many Phase One claims when it served as the importer of record. Approved Phase One refunds will first be applied to any open UPS invoices, with remaining balances paid 60–90 days after UPS receives funds from CBP. Phase Two (begun June 29) requires some customers to file directly with CBP, and Phase Three is expected in late July for fully liquidated entries.
Surprise Tariffs? How Some Online Shoppers Can Now Claim Refunds

Thousands of online shoppers who were shocked by unexpected import fees may now be able to recover some or all of those charges. U.S. Customs and Border Protection (CBP) has opened a phased refund process for certain tariffs enacted under the International Emergency Economic Powers Act (IEEPA) that the U.S. Supreme Court later invalidated.
The current process covers only specific IEEPA-related tariff payments made on or after Jan. 30, 2026, plus some pending payments; tariffs collected before that date are not included in this initial rollout.
Who Is Likely Eligible?
For many individual buyers who paid duties and taxes through United Parcel Service (UPS), UPS says it often acted as the importer of record (IOR) — the legal party responsible when a shipment entered the United States. Because CBP issues refunds to the importer of record, UPS reports it has submitted Phase One refund requests on behalf of customers when it served as the IOR.
How The Refund Process Works
CBP is handling refunds in multiple phases. For eligible Phase One shipments where UPS served as the IOR, customers generally do not need to take action: UPS has begun filing claims with CBP and will distribute funds to customers once CBP issues refunds to UPS.
“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.”
UPS says that when Phase One refunds are approved and the money is received from CBP, it will first apply the refund (plus any applicable interest) to any open UPS invoices on the customer's account. Any remaining balance will be disbursed to the customer 60–90 days after UPS receives funds from CBP.
How To Check If Your Shipment Qualifies
UPS offers a IEEPA Tariff Refund Lookup tool. After signing into a UPS account, users can review all eligible packages linked to their account or search by tracking number or delivery address to see which CBP phase applies.
Phases Explained
- Phase One: Limited to certain unliquidated entries, certain entries within 80 days of liquidation, and certain pending tariff payments. Only payments made on or after Jan. 30, 2026, are included in this phase.
- Phase Two (began June 29): Covers entries flagged for reconciliation. Because UPS does not act as the IOR for many of these entries, customers eligible under Phase Two must submit refund claims directly to CBP.
- Phase Three (expected in late July): Will address fully liquidated entries — those for which CBP has completed its review and the entry is generally closed. UPS is monitoring Phase Three guidance and will respond as procedures are published.
If UPS Was Not The Importer Of Record
If UPS did not serve as the IOR for your shipment, you may need to file a refund claim directly with CBP. Use the UPS lookup tool to determine which party was IOR and which phase applies to your shipment.
What To Expect
Not all shoppers will be eligible, and the process can take time because CBP is releasing refunds in phases. If you believe you qualify, start by checking the UPS IEEPA Tariff Refund Lookup and, if necessary, prepare to file a claim directly with CBP for Phase Two items or later phases.
While this process rolls out, stay alert for official notices from UPS or CBP and keep documentation (purchase receipts, shipping info, tracking numbers) ready in case you need to file a direct claim.
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