Navigate U.S. tariff changes with ease
What’s on this page?
The basics
Navigating the evolving landscape of U.S. import tariffs can be challenging, especially for small and medium-sized businesses. At FedEx, your success is our priority.
We’re committed to helping you stay informed and adapt to recent tariff changes. Our experienced team of experts in clearance and compliance work around the clock to help ensure your shipments continue moving across borders in more than 220 countries and territories.
Customs tariffs are duties applied to goods at the time of importation. These duties are typically calculated as a percentage of the goods' value and depend on three key factors:
- The customs classification of the goods
- The declared value of the goods
- The country of origin of the goods
What it means for your business
Higher Duty Costs
Recent changes may mean higher duties, depending on the type of goods and the country of origin.
Additional clearance requirements
New declaration requirements may apply to your shipments, and the process may differ from what you’ve done in the past. FedEx Electronic Trade Documents simplifies the submission of required customs paperwork — helping you stay compliant.
Customer expectations
Be transparent with your customers about who is responsible for paying duty, tax, and fees (Incoterms) and include these key details on your Commercial Invoice to avoid delays and surprises.
The Harmonized System (HS)
Most trading nations, including Canada and the United States (U.S.), use the Harmonized System (HS) to classify goods and determine applicable tariff rates.
In Canada
The HS is outlined in Canada's Customs Tariff Schedule, which organizes goods into 99 chapters. The Customs Tariff specifies the following duty rate categories:
- Most Favoured Nation (MFN) Rates: Applicable to goods from World Trade Organization (WTO) member countries.
- Preferential Rates: Applicable to goods from countries with which Canada has free trade agreements, such as the Canada-United States-Mexico Agreement (CUSMA).
In the U.S.
The HS is set out in the Harmonized Tariff Schedule of the United States (HTSUS), which also contains 99 chapters and explanatory notes to clarify how tariff rules are applied. The HTSUS assigns each good one of three categories of duty rates:
- Most Favoured Nation (MFN) Rates: Applicable to WTO member countries with normal trading relations with the U.S.
- Preferential Rates: Applicable to goods from countries with which the U.S. has free trade agreements, such as Canada under the United States-Mexico-Canada Agreement (USMCA).
- General Rates: Applicable to countries without normal trading relationships with the U.S.
What you need to know: Key updates
While understanding the basics of tariffs is essential, it’s equally important to stay up-to-date on recent changes that could impact your shipments.
U.S.: Implementation of Section 338 tariffs on certain products of Canada
Last Updated: August 25, 2026
Canada: Implementation of the United States Surtax Order for goods originating from the U.S.
Last Updated: August 29, 2025
U.S. and China reach agreement to temporarily reduce certain tariffs
Last Updated: May 14, 2025
U.S.: Elimination of de minimis treatment for imports
Last Updated: August 1, 2025
U.S.: Updated guidance on U.S. aluminum import tariffs
Last Updated: March 13, 2025
U.S.: Updated guidance on U.S. aluminum import tariffs
Last Updated: March 13, 2025
Explore tariff calculation resources
Check out these tools that can help you quickly find updated tariff information for specific products.
FedEx International Shipping Assist
Submit your shipment details, and we'll provide your Harmonized System Code, estimated duties and taxes, and blank copies of your customs export documentation.
Canada Tariff Finder
Use the Government of Canada’s tariff finder to get rates for specific products and countries where Canada has Free Trade Agreements.
Frequently Asked Questions
U.S. tariffs
A tariff is a tax or customs duty imposed by a government on goods imported (or sometimes exported from) a country. It is calculated as a percentage of the product’s value and is used to regulate trade, protect domestic industries, or generate revenue.
For example, if you're importing $500 worth of shoes from Italy and the tariff rate is 8.5%, you would pay $42.50 in tariffs as part of the import process.
The tariff responsibilities are typically agreed upon between a shipper and recipient. Tariffs can be paid by:
- The shipper (the person sending the goods)
- The recipient (the person receiving the goods)
- A third party, such as a freight forwarder
Effective at 12:01am (EDT) on August 29, 2025, the de minimis exemption for international shipments to the U.S. valued at US$800 or less is suspended. This means that exports at or below that amount require full customs documentation, and that duty, taxes, and/or fees may apply.
Many countries use the same global system, called the Harmonized System (HS), to classify products for tariffs. Here’s how it works in Canada and the U.S.:
In Canada:
Canada uses the Customs Tariff Schedule, which includes 99 chapters. Tariffs are assigned based on the trading relationship:
- Most Favoured Nation (MFN) Rates: Standard rates for most trading partners.
- Preferential Tariff Rates: Lower rates, generally for countries with trade agreements.
In the U.S.:
The Harmonized Tariff Schedule of the United States (HTSUS) is used, also containing 99 chapters. Products are assigned one of three duty categories:
- Most Favoured Nation (MFN) Rates: Standard rates for countries with normal trading relations (usually World Trade Organization members)
- Preferential Rates: Lower rates, generally for goods from countries with free trade agreements, such as Canada under the United States-Mexico-Canada Agreement (USMCA).
- General Rates: Standard rates for countries without normal trading relationships with the U.S.
The first six digits of an HS code are globally standardized under the Harmonized System, developed by the World Customs Organization (WCO), ensuring consistent classification across countries. However, individual countries and territories often add additional digits to meet their own regulatory, statistical, or tariff requirements.
Examples of country-specific extensions include:
- United States: 10-digit Harmonized Tariff Schedule of the United States (HTSUS or HTS)
- ASEAN countries: 6- and 8-digit ASEAN Harmonized Tariff Nomenclature (AHTN)
- Australia: 8-digit Australian Harmonized Export Commodity Classification (AHECC)
- Hong Kong: 8-digit Hong Kong Harmonized System (HKHS)
A customs broker is a licensed professional or company that helps you follow import rules when shipping goods to the U.S. and internationally. They can assist with:
- Determining the correct HTS code to classify imported goods (used to determine tariffs)
- Preparing and submitting required documents
- Calculating and paying duties, taxes, and fees
- Ensure compliance with U.S. Customs and Border Protection (CBP) policies to avoid non-compliance
You can use any licensed customs broker for international shipments. FedEx can act as your customs broker, or we can work with one you choose through FedEx International Broker Select®. Choosing a knowledgeable broker can help prevent delays, penalties, and incorrect tariff classifications.
Yes. Incorrect tariff classification, undervaluing goods, or failing to follow customs regulations can result in serious consequences, including:
- Fines or penalties issued by U.S. Customs and Border Protection (CBP)
- Shipment delays or holds
- Audits or investigations
- Back payment of duties and taxes, sometimes with interest
To avoid issues, ensure accurate HTS code classification, maintain thorough documentation, and consider working with a licensed customs broker.
If you see a Special Assessment Fee on your FedEx invoice, it means the product you imported into Canada is subject to additional government charges. These may include:
Anti-dumping and countervailing duties
FedEx consolidates these charges into a single line item labelled Special Assessment Fee on your invoice.
Note: This applies only to certain Canadian imports and is charged in addition to standard Canadian duties and taxes.
Learn more about duties and taxes for Canadian imports.
IEEPA tariff refunds
Section 122 Clarification:
On May 7, 2026, the U.S. Court of International Trade (CIT) ruled that the temporary tariffs imposed under Section 122 of the Trade Act of 1974 are unlawful. This opinion only applies to two businesses and the State of Washington, importers who brought the suit, and the decision has already been appealed by the government. On June 11, 2026, the Federal Circuit stayed enforcement of the CIT’s ruling, allowing the tariffs to continue while the appeal proceeds. Tariffs imposed under Section 122 are separate and distinct from IEEPA tariffs. This decision does not impact the IEEPA refund process, and Section 122 duties are not currently eligible for IEEPA tariff refunds. At this time, FedEx will continue to assess and collect Section 122 tariffs in accordance with current government guidance, unless and until further direction is issued by U.S. authorities.
This Supreme Court’s decision does not negate all tariffs, only those where International Emergency Economic Powers Act (IEEPA) was invoked – tariffs commonly referred to as “reciprocal tariffs” and “Fentanyl tariffs.” All other duties will continue to be collected by U.S. Customs and Border Protection (CBP) including most favored nation, Section 122, Section 232, and Section 301 tariffs. This means that in some instances, customers / recipients may see a partial refund of duties paid.
Yes. U.S. Customs and Border Protection (CBP) did not cease collecting duties imposed under IEEPA until 12:00am EST on February 24, 2026. CBP continues to collect other applicable duties.
As a transportation provider and customs broker, FedEx is required to assess and collect duties and taxes in accordance with current customs regulations and government directives in effect at the time of import. Therefore, FedEx invoicing processes remain in place.
Phase 1 covered unliquidated entries and entries within 80 days of liquidation. Phase 2 covered entries flagged for reconciliation where the reconciling entry had not yet been filed. Phase 3 is intended to address fully liquidated entries and other complex entry types. Note that eligibility requirements for certain Phase 3 entries remain subject to ongoing legal proceedings and additional guidance from U.S. Customs and Border Protection (CBP). Please consult your legal counsel for guidance regarding eligibility for Phase 3 filing.
FedEx filed eligible Phase 1 and Phase 2 CAPE Declarations on behalf of customers where FedEx served as broker and regardless of who is the Importer of Record, consistent with the applicable CAPE process and prior communications, unless the customer opted out.
For Phase 3, FedEx's ability to file is more limited. FedEx will only be able to file for eligible entries where FedEx served as the Importer of Record. If you or your company served as the Importer of Record, FedEx cannot file a Phase 3 Declaration on your behalf; please consult your legal counsel regarding eligibility and next steps.
FedEx is unable at this time to provide customers with entry reports that could be used to reasonably estimate refunds because the duty billing and payment records reside outside our entry system. Any report that FedEx could generate today would be incomplete and would not provide an accurate refund estimate or a determination as to who ultimately bore the tariff charges. Final refund amounts will not be available until CBP has accepted submissions, which could take 60-90 days assuming there are no issues with the entry requiring further review by CBP. FedEx is committed to providing this information to its customers as soon as it is available.
No. FedEx will not charge a fee for this service. We are committed to assisting our customers obtain refunds.
Yes. FedEx has begun issuing refunds, including interest received from the U.S. Customs and Border Protection (CBP), for IEEPA tariffs paid to shippers and consumers who originally bore those charges.
Refunds are issued on a rolling basis as FedEx receives applicable refunds and completes the required validation and reconciliation processes.
Importers of Record who are also listed as notify party should ensure that they have an ACE Portal Refund account and that they are set up to receive a refund via ACH from CBP.
To improve transparency, FedEx will launch an initial customer portal by July 10. This tool will allow customers to enter shipment details and verify whether a refund has been received by FedEx, including the associated money and interest, and when the refund was received.
U.S. Customs and Border Protection (CBP) provides multiple ACE (Automated Commercial Environment) reports that Importers and Brokers can use to monitor the status of CAPE refund claims, including liquidation and refund activity. This information is available in the Cargo Systems Messaging Service (CSMS) notice below:
The CSMS explains which ACE reports are available to Importers and Brokers and how each report can help monitor CAPE-related refunds. Importers of Record are encouraged to review this CSMS and leverage the applicable ACE reports to proactively track and manage their refund activity.
You can find additional information at https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds
FedEx has begun processing refund disbursements and will continue to do so on a rolling basis, largely in the order in which the refunds were received. We recognize that eligible customers are eager to understand when their particular refunds will be disbursed. FedEx remains fully committed to returning all applicable duties — along with any accrued interest received from the U.S. Customs and Border Protection (CBP) — as quickly as possible to the customers who paid those charges. Please note that FedEx is managing millions of entries with IEEPA duties across hundreds of thousands of accounts. We are diligently working through necessary validation and financial reconciliation processes to ensure accuracy and safeguard against fraud.
How quickly you receive your refund depends on several factors, including when FedEx receives the applicable refund and validates all required information (e.g., payment information and applicable tax documentation). FedEx has not yet received refunds for all shipments subject to IEEPA tariffs. Refunds continue to be sent by the U.S. Treasury to FedEx on a rolling basis.
How your refund will be issued depends on the applicable payment method. If it is determined that you are a Federal Express Corporation (FEC) customer who originally paid the applicable IEEPA tariffs using an eligible payment card (e.g., credit card, debit card), we will process your refund via your original card payment method. Otherwise, payments will be issued by bank wire transfer.
Before you begin the process of submitting payment and tax information, please have all required information ready. You must complete the payment and tax information collection flow in one session, and you will not be able to return to your submission to make edits once you exit.
The specific information you need will depends on your account type. The portal will guide you through the information required for your situation. In general, please have the following available:
-
Contact information for you and your company, as applicable:
-
Your name, title, company, email address, phone number, and company address
- Your FedEx representative’s name and email if applicable
- Note: An email address can only be used for one submission. If a separate submission is required, you will need to use a different email address.
-
-
Account verification information — requirements depend on your Importer-of-Record relationship and whether you have an account, which may include:
- If you / your company acted as the Importer of Record: Importer number, an IEEPA Entry number, and CBP ACE Portal Refund ID
- If FedEx acted as the Importer of Record and you have a FedEx account: FedEx Account number, Invoice number or Tracking number, and invoice amount
- If FedEx acted as the Importer of Record and you do not have a FedEx account: Tracking number, invoice amount, and, if applicable, credit card statement
-
Payment information:
- Applicable bank / wire transfer details (e.g., beneficiary account information, intermediary bank information if applicable)
- If you / your company acted as the Importer of Record: An authorized bank letter on official bank letterhead (which must include Beneficiary name, Beneficiary bank account number, ACH routing number, and Wire routing number)
-
Tax information, including:
- A completed and signed Form W-9 (U.S.) or the applicable Form W-8 (non-U.S.-based)
- Note: If you are unsure which tax form applies to you or your company, please consult your tax advisor.
If you prefer to manage your own Phase 2 CAPE filings, you must opt out no later than July 6th by contacting CAPE_CustSelfFiling@fedex.com. Your request must include your Company Name, FedEx Account Number, EIN/IOR Number, and representative contact information. Please note, if you already notified FedEx of your desire to opt out in connection with Phase 1 submissions, that request will be honored for all subsequent phases and you do not need to reach out again.