--- title: IEEPA Tariff Refund Status description: Find out if your Spaceship shipment qualifies for a US IEEPA tariff refund. Learn what FedEx and UPS are doing, who needs to act, and why Spaceship Air is excluded. --- [Skip to content](https://support.spaceshipapp.com/en/ieepa-tariff-refund-status#main-content) - [English](https://support.spaceshipapp.com/en/ieepa-tariff-refund-status) - [中文 - 香港](https://support.spaceshipapp.com/zh-hk/ieepa-關稅退款狀態) English Show submenu for translations ![Logo 2.png\]](https://support.spaceshipapp.com/hs-fs/hubfs/Logo%202.png?height=40&name=Logo%202.png) Open main navigation Close main navigation - - [English](https://support.spaceshipapp.com/en/ieepa-tariff-refund-status) - [中文 - 香港](https://support.spaceshipapp.com/zh-hk/ieepa-關稅退款狀態) English Show submenu for translations - [Go to spaceshipapp.com](https://www.spaceshipapp.com/) [Go to spaceshipapp.com](https://www.spaceshipapp.com/) How can we help you? - There are no suggestions because the search field is empty. 1. [Help Center](https://support.spaceshipapp.com/en) 2. [Latest News](https://support.spaceshipapp.com/en/latest-news) # IEEPA Tariff Refund Status ## FedEx, UPS & Spaceship Air — Customer Guide Last Updated: May 15, 2026 This document is intended for Spaceship customers and operations staff to understand the current status of IEEPA tariff refunds and what action (if any) is required. #### Background: Why Are Refunds Happening? On **February 20, 2026**, the US Supreme Court ruled 6-3 in *Learning Resources, Inc. v. Trump* that all IEEPA-based tariffs were **unconstitutional and unlawfully imposed**. This voided tariffs that had been applied to China/Hong Kong goods from **February 4, 2025 through February 23, 2026** — rates that ranged from +10% to a peak of +145% on top of existing duties. As a result, CBP (US Customs and Border Protection) opened the **CAPE refund system** on April 20, 2026, and began issuing ACH refund payments to eligible importers from **May 11–12, 2026** onward. #### Combined Tariff Rate History (IEEPA-Stack on China/HK) The table below captures the full IEEPA tariff stack applied to China/Hong Kong-origin goods from February 2025 through the Supreme Court ruling, and the Section 122 replacement thereafter.   | Period | Fentanyl (IEEPA) | Reciprocal (IEEPA) | Section 122 | Total IEEPA-Stack | | --- | --- | --- | --- | --- | | Feb 4 – Mar 3, 2025 | +10% | — | — | **+10%** | | Mar 4 – Apr 8, 2025 | +20% | +10% (baseline) | — | **+30%** | | Apr 9, 2025 | +20% | +84% | — | **+104%** | | Apr 10 – May 11, 2025 | +20% | +125% | — | **+145%** ← peak | | May 12 – Nov 9, 2025 | +20% | +10% | — | **+30%** | | Nov 10, 2025 – Feb 23, 2026 | +10% | +10% | — | **+20%** | | **Feb 24, 2026 onward** | **Voided** | **Voided** | **+10%** (all imports) | **+10%** | **Important:** Both the Fentanyl and Reciprocal IEEPA tariffs are **fully additive** — they stack on top of each other, as confirmed by CBP official guidance, WilmerHale, and the US-China Business Council. These IEEPA rates are also additive on top of Section 301 (7.5%–145%), Section 232 (25–50% on metals), and MFN base rates — all of which remain fully in force as of May 2026.  #### How the Stack Works | Layer | What It Is | Rate | Still Active? | | --- | --- | --- | --- | | **MFN Base Rate** | Standard import duty all countries pay | ~3–5% | ✅ Yes | | **Section 301** | "Trade war" tariff targeting China specifically | +25% (List 3) | ✅ Yes | | **Section 232** | Steel/aluminum tariff (if product contains metals) | +25–50% | ✅ Yes (if applicable) | | **IEEPA** | Fentanyl + Reciprocal tariffs | +10–145% | ❌ Voided Feb 24, 2026 | | **Section 122** | New global surcharge replacing IEEPA | +10% | ✅ Yes |   --- #### ⚠️ Spaceship Refund Pass-Through Policy **Spaceship will only pass through IEEPA tariff refunds to customers if and when a refund is received from the courier (FedEx or UPS).** Spaceship has no control over CBP's refund schedule, phase coverage, or appeal outcomes. If Spaceship does not receive a refund from the carrier, **no refund will be issued to the customer.** Spaceship will proactively communicate when refunds are received and ready to be distributed. #### 🔄 Spaceship Is Currently Clarifying Details with Couriers Spaceship has reached out to FedEx and UPS to clarify the following key questions regarding the refund process: - Whether UPS will refund duties **directly to Spaceship** as the account holder, or to the consignee who originally paid - Whether the refund receiver **needs to set up ACH banking** in the ACE Portal, or if UPS/FedEx handles the CBP ACH step and remits to Spaceship separately via its own billing system - Which **entry phases and timelines** apply to Spaceship's account, and how UPS will notify Spaceship when refunds are received **We are awaiting couriers' written response. Further updates will be shared with customers once confirmed.** --- #### Section 1: FedEx — Refund Status (May 2026) #### Current Status FedEx began submitting CAPE Declarations to CBP on **April 20, 2026** — the first day the portal opened — on behalf of all customers who originally bore the IEEPA charges for **FedEx-brokered shipments**. CBP has started issuing IEEPA tariff refunds on a rolling basis from May 11, 2026.​ #### Official FedEx FAQ (Latest Communication) | Question | FedEx's Answer | | --- | --- | | **When did FedEx start filing?** | April 20, 2026 — the day the CAPE system opened for Phase 1 entries | | **How is FedEx prioritizing?** | By **liquidation date** — Phase 1 does not cover all IEEPA entries; customers should expect a phased approach | | **Can FedEx provide entry reports or refund estimates?** | **No** — duty billing and payment records reside outside FedEx's entry system; any estimate would be inaccurate and could not confirm who ultimately paid | | **When will I receive my refund?** | **No exact timeline** — CBP targets 60–90 days after declaration acceptance; FedEx will issue refunds quickly once received from CBP | | **Is FedEx charging a fee?** | **No** — zero service fee for filing declarations or processing refunds | | **Where to get updates?** | FedEx International Tariffs page + CBP's IEEPA Duty Refunds page | #### Key Conditions for FedEx Refunds - **FedEx must have been the customs broker** on the shipment (not just the carrier) - Entry must fall within **Phase 1 scope**: entries from January 30, 2026 onward, or unliquidated entries - No active protest, AD/CVD review, or drawback flag on the entry - **No customer action required** for Phase 1 entries — FedEx handles all CAPE filings on the customer's behalf #### What FedEx Cannot Do FedEx has explicitly stated it **cannot** provide entry-level reports or estimates of refund amounts because duty billing records reside outside its entry system. This means Spaceship also cannot pre-calculate or pre-commit to specific refund amounts for customers.​ --- #### Section 2: UPS — Refund Status (May 2026) #### Current Status UPS processed approximately **16 million IEEPA-related entries** and remitted over **$5 billion** in IEEPA tariffs to the US Treasury on customers' behalf. UPS began filing Phase 1 CAPE Declarations on April 20, 2026, and CBP has started issuing refunds from May 11–12, 2026. UPS has confirmed: refunds to customers can only be issued **after** UPS receives the funds from CBP.​ #### Key Conditions for UPS Refunds UPS's role as Importer of Record (IOR) — and therefore its ability to file automatically — depends on shipment value:​   | Entry Type | Shipment Value | Who Is IOR | UPS Action | | --- | --- | --- | --- | | De Minimis | Under $800 | UPS | Files CAPE automatically ✅ | | Informal Entry | $800 – $2,500 | UPS | Files CAPE automatically ✅ | | Formal Entry | **Over $2,500** | **You / Consignee** | Customer must self-file via ACE ⚠️ | For **Formal Entries (over $2,500)**, the customer is the Importer of Record and must file their own CAPE Declaration through CBP's ACE Portal. See Section 3 for the self-filing guide. #### Phase Coverage   | Phase | Entry Coverage | Status | | --- | --- | --- | | **Phase 1** | Entries from Jan 30, 2026 onward + unliquidated within 80-day window | ✅ Live, refunds disbursing | | **Phase 2+** | Entries from Feb 4, 2025 – Jan 29, 2026 (peak tariff period incl. 145% rate) | ⏳ No confirmed date | > ⚠️ **Shipments from the peak tariff period (April–November 2025, up to 145% IEEPA stack) are in Phase 2+ with no confirmed timeline.** Importers should consider filing a protest within 180 days of liquidation to preserve rights for these entries. #### No Customer Action Needed (if UPS is IOR) For de minimis and informal entries where UPS is IOR, UPS automatically files and passes refunds through — customers just need to ensure ACH banking is enrolled in the ACE Portal (CBP no longer issues paper checks). --- #### Section 3: Self-Filing Guide — When You Are the IOR (Formal Entry, Over $2,500) If UPS was **not** the Importer of Record on your shipment (Formal Entry, value over $2,500), you must file your own CAPE Declaration directly through CBP's ACE Portal. #### Pre-Filing Checklist - ACE Portal account with **Importer sub-account** access (ace.cbp.dhs.gov) - **ACH refund bank account enrolled in ACE** — this is separate from payment ACH; having duty-payment ACH is NOT sufficient - Complete list of **entry numbers** from CBP Form 7501 (Block 1) - Company email matching your **CBP Form 5106** record - **No active protests** on entries you plan to submit — entries under protest are excluded from Phase 1 #### Filing Steps (Summary) 1. **Log in to ACE Portal** → Importer sub-account → enrol ACH Refund bank account under the ACH Refund Authorization tab 2. **Download the CAPE CSV template** from the CAPE tab: `ACEP_CapeEntryNumberUploadTemplate.csv` — single column, entry numbers only, max 9,999 per file 3. **Upload the file** via CAPE tab → check the legal authority acknowledgment box to enable submission 4. **Monitor status** via ACE report ES-022 (CAPE Entry Summary) and REV-603 (Trade Refund Report) 5. Refunds are issued as **consolidated ACH lump sum** per IOR — typically 60–90 days after declaration acceptance > ⚠️ CAPE Declarations **cannot be amended** after acceptance. Ensure all entry numbers are correct before submitting. --- #### Section 4: Spaceship Air — Refund NOT Applicable #### Service Overview Spaceship Air – Economy is an economy air service, with the US listed as a **"Tax Inclusive"** destination — meaning import duties and taxes are pre-collected and bundled into the service rate at time of shipment. #### Why IEEPA Refunds Do Not Apply   | Reason | Explanation | | --- | --- | | **Tax-Inclusive / DDP pricing** | Duties are absorbed into the all-inclusive service rate; no separate IEEPA duty line item exists that can be refunded via CAPE | | **No separately remitted IEEPA tariff** | CBP's CAPE system refunds duties that were separately billed and remitted — this does not apply to consolidated/prepaid duty models | > 🚫 **IEEPA tariff refunds are NOT applicable for shipments sent via Spaceship Air – Economy.** No refund will be issued for Spaceship Air shipments regardless of the outcome of the CBP refund process. --- #### Quick Reference: Which Service Is Eligible?   | Spaceship Service | Carrier | Customer Eligible for Refund? | | --- | --- | --- | | FedEx Express / International | FedEx (customs broker) | ✅ Yes — FedEx files automatically (Phase 1) | | UPS Express / Saver (value under $2,500) | UPS (IOR) | ✅ Yes — UPS files automatically (Phase 1) | | UPS Express / Saver (value over $2,500) | UPS (broker only) | ⚠️ Customer must self-file via ACE CAPE portal | | Spaceship Air | Spaceship Air | 🚫 Not applicable — Tax Inclusive service | --- #### Key Risk: Government Appeal Deadline June 6, 2026 The US Department of Justice has until **June 6, 2026** to appeal the Court of International Trade's refund order. If the government appeals and obtains a stay from the Federal Circuit, all future CAPE refund disbursements could be frozen. Refunds already paid out would not be reversed, but Phase 2+ and pending Phase 1 entries could be significantly delayed. 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