Last reviewed: October 5, 2026. Reading time: about 9 minutes.
If you ever paid a surprise fee to a UPS or FedEx driver before a package was released, or saw a combined “duties and taxes” charge on an invoice from the carrier itself, there is a good chance you never dealt with CBP directly at all. The carrier cleared your shipment, paid the duty on your behalf, and billed you for it. That detail changes everything about how your refund actually reaches you.
Here is the part worth being precise about: CBP processes and pays the refund to whoever was named as the importer of record on the entry, not necessarily to you. If that was UPS, FedEx or DHL, the money goes to them first. The carrier then has its own internal process to pass it on to you. This guide walks through both steps.
The short version: if a courier acted as your customs broker and importer of record, you do not file a CAPE Declaration yourself, and you do not request your refund from CBP. You request it from the carrier, through whatever process they have set up. CBP refunds the carrier first, by ACH, and the carrier then reimburses you by whatever method they use for customer refunds.
Transparency note: this guide is educational. Near the end, we link to a referral partner relevant to business importers who file their own claims; it is not a fit for every reader of this specific article. Read our affiliate disclosure and disclaimer.
In this guide
The two-step money flow
This is the core thing to understand before anything else. When a carrier was your importer of record, there are two separate transfers, not one, and they do not happen at the same time.
CBP pays the carrier. The carrier, as the entity named on the entry, files the CAPE Declaration and receives the IEEPA refund by ACH, once CBP processes it.
The carrier reimburses you. UPS has stated directly that it cannot issue refunds to the people who actually paid the duty until it first receives the money from CBP. The carrier then processes its own reimbursement to you, by whatever method it uses, which is separate from CBP’s own payment method.
This is exactly the sequence you described: CBP processes the refund, and the carrier is the one who ultimately delivers it to you. The one nuance worth knowing is that CBP itself stopped issuing paper checks as of February 6, 2026 and now pays by ACH only. Any check or statement credit you eventually receive is the carrier’s own reimbursement method, a separate step from how CBP paid them.
How to know who your importer of record was
The carrier was likely your IOR if…
You never set up your own ACE Portal account or worked with an independent customs broker. You paid a single combined invoice or on-delivery charge to UPS, FedEx or DHL that included duties plus their own brokerage or disbursement fee. This is the common pattern for smaller, express or personal shipments.
You may have been your own IOR if…
You, or a business you run, used an independent customs broker, filed entries under your own company’s importer number, or handled larger commercial shipments where you held your own bond and ACE access. Our importer of record guide covers how to confirm this definitively from your own entry summary.
What to actually do
- Confirm which carrier handled your shipment. Check your shipping confirmation, delivery receipt, or any invoice that listed duties and fees together.
- Go to that carrier's own IEEPA refund page. UPS, for example, has published a dedicated request process and an online form for customers whose shipments it cleared as IOR. FedEx and DHL have been addressing this through their own customer service channels.
- Submit any request form the carrier provides. This is how you ask the carrier to pursue the refund from CBP on your behalf, or to check the status of a refund it may have already received.
- Expect a wait on both ends. CBP's own processing can take 60 to 90 days after a declaration is accepted, and the carrier then needs time to process and issue its own reimbursement after that.
- Follow up in writing if you hear nothing. A dated email or support ticket creates a record, useful if the process stalls or you need to escalate.
What about the brokerage and disbursement fees?
This is a separate question from the tariff refund itself, and an important one. Carriers typically charged a brokerage or disbursement fee on top of the actual duty amount for handling the customs clearance. UPS has specifically addressed whether it will refund those fees, and the honest answer across carriers is that these fees are generally treated as compensation for the clearance service itself, not as part of the IEEPA duty, so they are not automatically included in the refund the way the tariff portion is.
This mirrors the broader point in our guide to what portion is actually refundable: only the specific IEEPA duty line is refundable, not every charge that appeared alongside it on your invoice.
Why this process has drawn complaints
Be aware that this exact situation, carriers holding refunds owed to their customers, has generated real friction. Multiple lawsuits have been filed by consumers and small businesses, with a notable share directed at FedEx specifically, over concerns about how promptly and fully refunds were being passed through after CBP paid the carrier.
This does not mean the process is illegitimate, but it does mean patience alone is not always enough. If a carrier has confirmed it received funds from CBP and you still have not been reimbursed after a reasonable time, a documented follow-up request is a reasonable next step, and in persistent cases, consulting a consumer protection attorney is not unreasonable either.
Frequently asked questions
Generally no. If the carrier was named as the importer of record on the entry, CBP's CAPE process pays the carrier, not you directly. You request your refund from the carrier instead.
Longer than a typical CBP-direct refund, since it involves two sequential steps. CBP's own processing can take 60 to 90 days after acceptance, and the carrier then needs additional time to issue its own reimbursement after receiving the funds.
No. CBP has not issued paper refund checks since February 6, 2026; it pays by ACH to the importer of record, which in this case is the carrier. Any check you receive comes from the carrier's own reimbursement process, not from CBP.
This is consistent with how the process works; the carrier genuinely cannot reimburse you until it has the funds. Ask for a status update rather than assuming the request was lost.
Not automatically. These fees are typically treated separately from the IEEPA duty itself and are not guaranteed to be included in the refund.
Document your communications and follow up in writing. Given the volume of complaints in this specific area, persistent or unresolved cases may warrant consulting a consumer protection attorney.
Handle your own customs filings as a business?
If you are a business importer with your own importer of record status, rather than relying on a carrier to clear shipments for you, Tariff Refund Agency offers a free eligibility check that takes about five minutes, with no commitment.
Start Your Free Eligibility Check
Affiliate disclosure: if you apply through this button, we may earn a commission from Tariff Refund Agency. Refund eligibility, amounts and timing depend on individual circumstances and are never guaranteed. Read our affiliate disclosure and disclaimer.
Sources and further reading
- Tariff Refunds Finder: IEEPA Tariff Refund: Are You Owed Money by CBP?
- Tariff Refunds Finder: Importer of Record Explained, Who Can File a Tariff Refund?
- Tariff Refunds Finder: Is Your Entire Tariff Refunded, or Just the IEEPA Portion?
- Tariff Refunds Finder: Tariff Refund Scams, 7 Red Flags Importers Should Watch For
- UPS: IEEPA Tariff Refund Request Process
- Liberty Justice Center: What to Do If You Paid IEEPA Tariffs Through FedEx, UPS, or DHL
Educational only. Tariff Refunds Finder is not CBP, UPS, FedEx, DHL or a government agency, and this guide is not legal or financial advice. Each carrier's process may change; always confirm current steps directly on the carrier's own website.
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