Major Shippers File for IEEPA Tariff Refunds as CBP Portal Opens

UPS, FedEx, and DHL have begun filing claims for IEEPA tariff refunds through a newly launched U.S. Customs and Border Protection (CBP) portal. The carriers have pledged to pass these refunds back to the consumers and shippers who originally bore the costs. This development follows a February 2026 Supreme Court ruling that determined the tariffs were illegally imposed.

The Details

The refund process became operational on April 20, 2026, with the launch of the Consolidated Administration and Processing of Entries (CAPE) portal. Because the portal only accepts requests from the 'importer of record' (IOR), individual consumers cannot file claims directly. In many express shipments, the shipping carriers serve as the IOR, meaning the funds must flow through UPS, FedEx, or DHL before reaching the final payor.

UPS has confirmed it will retrieve refunds on behalf of customers and has established a process to issue those funds once received from the CBP. FedEx echoed this commitment, stating its intent to refund shippers and consumers who originally bore the charges. DHL also began submitting claims immediately upon the portal's opening.

U.S. Customs and Border Protection has indicated that successful applicants can expect their refunds within 60 to 90 days of claim approval. however, the first phase of the CAPE system is limited to specific unliquidated entries and those within 80 days of liquidation.

While the three major carriers have committed to the pass-through process, they have not disclosed the total dollar amounts they are currently seeking from the government. The process is designed to consolidate refunds, including interest, via CSV file submissions through the ACE Portal rather than processing each entry individually.

Context

The refund mechanism was triggered by a 6-3 Supreme Court decision in February 2026, which ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were illegal. The total amount of potential refunds is estimated to exceed $160 billion, though some reports place the figure closer to $127 billion depending on the scope of the calculation.

Some major corporations have yet to join the filing process. Apple and Amazon have not yet requested refunds, a move analysts suggest may be driven by a desire to avoid political friction with the administration. Other retailers are already projecting gains; Levi Strauss expects to recover approximately $80 million, while Gap also expects to benefit from the ruling.

President Donald Trump has expressed public dissatisfaction with the Supreme Court's ruling, arguing that the decision did not explicitly state that previously collected tariffs did not need to be repaid.

What's Next

The administration has already signaled a complex relationship with companies seeking these funds. In an interview with CNBC on April 21, President Trump stated he would 'remember' companies that choose not to seek refunds, calling such a decision 'brilliant.'

As the CAPE portal moves beyond Phase 1, more importers and carriers are expected to file claims. The coming months will likely see a tension between corporate financial interests—represented by the billions in pending refunds—and the political implications of claiming funds the administration considers a loss.

Small businesses and individual consumers will remain dependent on the transparency and efficiency of the major carriers' pass-through mechanisms to receive their share of the recovered duties.