Service, Regulatory Updates and Important Notifications

As Vietnam Operations service levels continue to strengthen, effective August 14, 2026, the temporary demand control measure for shipments from Asia to Ho Chi Minh City (SGN) has been adjusted:

• The temporary service pause on FedEx International Economy® has been lifted. Transit time will be +1 day, similar to the current extensions made on FedEx International Priority® and FedEx International Priority® Freight.
• The temporary service pause on FedEx International Economy® Freight and FedEx® International Economy DirectDistribution will remain in place until further notice.

We will continue to keep you informed of the latest developments, and our teams remain committed to supporting your shipping needs with reliable services.

As part of our ongoing operational review and commitment to enhancing the customs clearance experience, we will be making updates to certain clearance-related fees and U.S. Inbound Processing Fee. 

Ancillary clearance service fees, effective July 20, 2026 

Effective July 20, 2026, Advancement Fee/ Disbursement Fee/ Duty and Tax Advancement Fee and Reimbursement on Delivery Fee (Duty Tax Handling Fee)/ Reimbursement on Delivery Fee / Duty Handling Fee will be adjusted. These fees apply since FedEx advance duties and taxes on behalf of customers during customs clearance except shipments where duties and taxes are set up for automatic credit card payment.  

Please visit “Clearance Services and Related Fees” section of Surcharge and Other Information webpage to learn more.  

Inbound Processing Fee, effective August 3, 2026 

Effective August 3, 2026, the U.S. Inbound Processing Fee will be called the Inbound Processing Fee. 

As of this date, the fee will also apply to all shipments destined to European Union (EU) member states: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, and Sweden. The fee does not apply to shipments from one EU member state to another. 

To learn more, please visit our Surcharge and Other Information webpage.

Korea Customs Service (KCS) has introduced a registration system for Cross-Border E-commerce Business Identification Numbers to enhance the management of cross-border e-commerce shipments and facilitate efficient customs clearance. Accordingly, businesses handling cross-border e-commerce shipments in Korea are required to register for a Cross-Border E-commerce Business Identification Number through the dedicated registration system.​
 

[Eligible Businesses]

• Overseas businesses operating an online marketplace and offering shipping services to Korea
• Domestic businesses operating an online marketplace or selling through an online marketplace that provide cross-border e-commerce purchasing agency or sales intermediary services
• Domestic and overseas businesses providing international forwarding services for cross-border e-commerce shipments destined for Korea

* Businesses previously registered with Korea Customs Service as purchasing agents or e-commerce businesses must also re-register through the new registration system.
 

[Key Date]

• August 28, 2026: Launch of the dedicated customs clearance platform for cross-border e-commerce

* The registered Cross-Border E-commerce Business Identification Number will be used in the dedicated customs clearance platform and will become a mandatory data element for import declarations and customs manifests.
 

[When Using the Dedicated Cross-Border E-commerce Declaration Format]

• After completing your UNIPASS registration, you must submit customer and transaction information to the Korea Customs Service through an API connection.
• FedEx must be able to receive your customer and transaction information in order to submit import declarations using the dedicated cross-border e-commerce declaration format.

* When the dedicated declaration format is used, import declarations can be accepted immediately upon cargo arrival, enabling faster customs clearance.
 

[When the Dedicated Cross-Border E-commerce Declaration Format Cannot Be Used]

• The business is not registered as a cross-border e-commerce business.
• Customer and transaction information cannot be submitted directly to the Korea Customs Service through an API connection.

* In these cases, shipments arriving in Korea will be treated as person-to-person (C2C) transactions, resulting in a significantly higher likelihood of customs inspection. In addition, the shipments will not be eligible for the list clearance (De Minimis) import declaration process and must instead undergo a formal import declaration. As a result, customs clearance and delivery may be delayed. However, please note that De Minimis process will still be permitted during the grace period provided by the Korea Customs Service until December 31, 2026.
 

[How to Register]

• Registration website: https://unipass.customs.go.kr/ecb/ovrs/index.do​

The following documents are required for registration:

• Mail-Order Business Registration Certificate
• Internet Domain Registration Certificate
• Business Registration Certificate
• Corporate Registration Certificate (if applicable)
• National Tax and Customs Tax Payment Certificate, etc.

This new registration system is intended to improve the management of cross-border e-commerce businesses and establish a safer and more efficient customs clearance environment.​ To ensure smooth international shipping and customs clearance, eligible businesses are encouraged to complete their Cross-Border E-commerce Business Identification Number registration in advance and prepare the necessary API connection to submit customer and transaction information.​
For more details, please visit KCS website (https://unipass.customs.go.kr/ecb/ovrs/index.do).​

We remain fully committed to remitting applicable International Emergency Economic Powers Act (IEEPA) duties—and any accrued U.S. Treasury interest—to the customers who paid those charges as quickly as possible. To securely manage the complex reconciliation of millions of entries at no cost to our customers, we have launched a dedicated solution to improve transparency and expedite processing.  

The IEEPA tariff refund portal is now live 

Access our new customer portal by entering your shipment details to verify if FedEx has received your refund from the U.S. Treasury, including the amount, interest, and receipt date.  

Within the portal, customers will be able to validate their contact information and, if necessary, opt in to share limited shipment and refund data with our trusted, secure vendor partners. This data will be handled according to FedEx’s Data Protection Policy and used only for the purpose of reconciling accounts and processing refunds.  

We anticipate that disbursement of initial refunds will begin on or about August 10 (Note: Customers from whom consent is requested but choose to decline data sharing will still receive refunds, but should expect a longer delivery timeline, due to manual processing.) 

CBP refund phasing update 

Because U.S. Customs and Border Protection (CBP) has established phases during which certain entries are eligible for submission, timing depends on specific entry status of your shipments:  

• Phase 1 (Ongoing): The U.S. Treasury continues to send refunds for eligible unliquidated entries and entries within 80 days of liquidation to FedEx on a rolling basis. 
• Phase 2 (Ongoing): Covers entries flagged by the importer at the time of entry for reconciliation.  
• Phase 3 (Upcoming - Target July 31): Covers finally liquidated and complex entries. Because eligibility for Phase 3 remains subject to court review, we strongly encourage you to discuss eligibility with your legal counsel. 

We appreciate your continued patience as we navigate the refund process to return your funds to you swiftly. 

DOWNLOAD THE USER GUIDE

The United States imposed additional tariffs ranging from 10% to 12.5% on imported products of 60 economies under Section 301 of the Trade Act of 1974, which became effective on July 24, 2026. The new Section 301 tariffs became effective on the same date that the temporary Section 122 balance-of-payments tariffs expired. These Section 301 duties apply broadly based upon a product’s country of origin with specific exemptions for certain goods.   

What is changing?   

On July 23, 2026, the Office of the United States Trade Representative (USTR) announced this Section 301 tariff action to enact additional duties on a wide range of global imports. US Customs and Border Protection (CBP) subsequently issued Cargo Systems Messaging Service (CSMS) #69326983 to provide implementation instructions, which included the applicable Harmonized Tariff Schedule of the United States (HTSUS) numbers and available exemptions.   

Under the new rules, affected goods will be subject to an additional 10% or 12.5% duty rate depending on their country of origin. For certain origin countries, the tariff rate is applied net of the product’s existing most-favored-nation (MFN) duty rate.   

These Section 301 duties apply to products of the specified countries entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 am eastern time on July 24, 2026.   

Impacted economies and tariff rates   

The additional duties must be reported using Chapter 99 HTSUS subheadings ranging from 9903.05.20 to 9903.05.84. The specific tariff rate is dependent upon a product's country of origin:   

• 10% duty rate: applies to goods originating in Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, and the United Kingdom.  
• 12.5% duty rate: applies to goods originating in Algeria, Angola, Australia, the Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, Dominican Republic, Content intended for FedEx customers only Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, the Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Türkiye, United Arab Emirates, Uruguay, Venezuela, and Vietnam.  
• 10% net of MFN rate (capped at 10%): applies to goods originating in the European Union and Taiwan. If the product's existing MFN tariff is less than 10%, the Section 301 tariff is applied so that the sum of the MFN and Section 301 tariff equals 10%. If the product's MFN tariff is 10% or greater, the additional Section 301 duty is zero.   
• 12.5% net of MFN rate (capped at 12.5%): applies to goods originating in Japan, South Korea, and Switzerland. If the product's existing MFN tariff is less than 12.5%, the Section 301 tariff is applied so that the sum of the MFN and Section 301 tariff equals 12.5%. If the product's MFN tariff is 12.5% or greater, the additional Section 301 duty is zero.   

   

Exemptions   

Certain commodities and shipment types are exempt from these additional tariffs, which are processed using specific Chapter 99 HTSUS subheadings (9903.05.85 through 9903.06.21). Notable exemptions include:  

• In-transit goods (9903.05.85): articles loaded onto an ocean vessel at the port of loading and in transit to the US prior to the effective date, provided they are entered for consumption before 12:01 am eastern time on July 28, 2026.  
• Aviation (9903.05.88): civil aircraft, civil aircraft engines, and their parts and components classified under HTSUS Chapter 88 or qualifying civil aviation provisions.  
• Healthcare (9903.05.89): active ingredients, chemical compounds, and finished products used in pharmaceutical applications.  
• Trade agreements (9903.05.93 & 9903.05.95): specific goods entering duty-free under the United States-Mexico-Canada Agreement (USMCA) and select textiles or apparel under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR).  
• Chapter 98: imports properly entered under HTSUS Chapter 98. However, this exemption excludes goods entered under subheadings 9802.00.40, 9802.00.50 and 9802.00.60 (articles exported for repairs or alterations) as well as 9802.00.80 (articles assembled abroad). For these excluded items, the 10% or 12.5% Section 301 duties will still apply to the value of the repairs, alterations, or processing performed.  
• Existing Section 232 tariff items (9903.05.90): goods already subject to active Section 232 duties, which include:   
  • Metals: articles of steel, aluminum, or copper (and their derivatives).   
  • Transportation: passenger vehicles (sedans, SUVs, minivans, light trucks) and their parts.   
  • Technology & materials: semiconductor articles and select wood products.  
• General products (9903.05.86 & 9903.05.87): standard commodities described under US note 52(b) and 52(c) of the tariff schedule, which includes specific exemptions for agricultural goods (e.g., certain seeds, tropical fruits) and raw materials where tariffs could cause supply shortages.  
• Donations (9903.05.91): articles donated by US entities intended to relieve human suffering (e.g., emergency food, clothing, and basic medicines).  
• Informational materials (9903.05.92): media items, including books, publications, films, posters, photographs, compact disks, artworks, and news wire feeds.  
• Country-specific exemptions (9903.05.97 through 9903.06.21): narrow, country specific exemptions for unique domestic specialties. Content intended for FedEx customers only   

For a complete list of all authorized exemptions and their corresponding Chapter 99 HTSUS subheadings, refer to CBP CSMS #69326983 linked in the Resources section below.   

Q&A   

Q 1: How do I determine if my product is subject to the new Section 301 tariffs?   

A 1: Tariff applicability is determined by two factors: the product's country of origin and its HTSUS classification. If a product has an impacted country of origin and is classified under an HTSUS provision covered by this action that does not qualify for any of the specific exemptions (e.g., pharmaceutical or civil aviation), it is subject to the additional 10% or 12.5% Section 301 duty. Shippers are encouraged to review the full list of impacted economies and HTSUS subheadings detailed in the USTR Notice and CBP CSMS #69326983 linked below.   

Q 2: How does the "net of MFN" tariff calculation work for origins like the EU, Taiwan, Japan, South Korea, and Switzerland?   

A 2: For origins subject to a net-MFN rate, the Section 301 tariff acts as a cap on the total import duty. For the EU and Taiwan, the total duty (existing MFN rate + Section 301 rate) is capped at 10% (e.g., if an EU-origin product has an existing MFN rate of 3%, a Section 301 duty of 7% will be applied to reach the 10% cap). If the existing MFN rate is already 10% or higher, the additional Section 301 duty is 0%. For Japan, South Korea, and Switzerland, the total duty is capped at 12.5% using the same calculation methodology.   

Q 3: What is required on shipping documentation if my product qualifies for an exemption?   

A 3: To successfully claim an exemption, shippers must note the specific Chapter 99 HTSUS exemption subheading (e.g., 9903.05.89 for pharmaceuticals) on the commercial invoice alongside the standard Chapter 1-97 commodity code. Shippers must also include any relevant certificates or documentation necessary to substantiate the claim to CBP.   

Q 4: Are there exemptions for goods imported under Chapter 98, such as items exported for repair or alteration?   

A 4: While standard Chapter 98 imports are generally exempt from Section 301 duties, specific exceptions apply. Under the new guidelines, goods entered under HTSUS subheadings 9802.00.40, 9802.00.50, and 9802.00.60 (articles exported for repairs or alterations) and 9802.00.80 (articles assembled abroad) are not exempt. For these items, the Section 301 duties will be assessed on the value of the repairs, alterations, or foreign processing.   

Q 5: How can I determine if there is a country-specific exemption for my product?   

A 5: Country-specific exemptions are very narrow and cataloged under HTSUS subheadings 9903.05.97 through 9903.06.21. Shippers should consult the USTR Notice and CBP CSMS #69326983 linked below to review the exact list of excluded commodities by country. To qualify, a product must precisely match both the specified origin country and exact Chapter 1-97 HTSUS classification outlined in the exemption.   

Q 6: Do the new Section 301 tariffs stack on top of existing Section 232 tariffs on metal products (such as steel, aluminum, and copper) or automobiles?   

A 6: No, these duties do not stack. Under CBP guidelines in CSMS #69326983, goods that are already subject to active Section 232 tariffs and entered under their corresponding Chapter 99 provisions are explicitly exempt from these additional Section 301 tariffs. Importers of Content intended for FedEx customers only these goods will continue to pay only the established Section 232 duty rates and do not need to layer the new 10% or 12.5% Section 301 tariffs on top.   

Q 7: My shipment was already in transit before the July 24th effective date. Will it be subject to the new duties?   

A 7: A shipment will only be exempt under HTSUS subheading 9903.05.85 if it meets two strict timing criteria: it must have been loaded onto an ocean vessel at the port of export and been in transit to the US prior to 12:01 am eastern time on July 24, 2026, and it must be officially entered for consumption in the US before 12:01 am eastern time on July 28, 2026.   

Resources   

United States Trade Representative (USTR) Notice of Actions in Section 301 Investigations, published July 23, 2026 

US Customs and Border Protection (CBP) CSMS #69326983, published July 23, 2026 

The EU is introducing an EU-wide Handling Fee on low-value consignments (below EUR 150), as follows:   

• A fee per item released for free circulation (imported), or;   
• A reduced fee if the importer at the time of release for free circulation is a Trust and Check trader operating a customs warehouse for distance sales. Trust and Check is a new trusted trader concept introduced by the EU customs reform that builds on the AEO status.   

The amounts are yet to be defined. The handling fee will be collected by national customs for the services rendered for releasing for free circulation goods sold in distance sales. It will be non-refundable.   

Timing:  

This measure has been adopted as part of the EU’s Customs Reform. Implementation is anticipated by November 1, 2026.   

In parallel, some EU Member States have moved to impose national import handling fees on low-value goods, ahead of the planned EU customs reform.  

• Romania has implemented a “national logistics tax” of 25 RON (approx. €5) for all B2C shipments below 150 EUR dispatched from outside the EU and delivered in Romania, regardless of the entry scheme. The national logistics tax applies from January 1, 2026. There is currently no information in Romanian legislation indicating that the national logistics tax would be removed once an EU-wide handling fee is introduced.  
• Italy included a €2 handling fee for low-value imports in its 2026 budget law, which has been adopted and effective as of January 1, 2026. After several suspensions, on June 22, 2026, new postponement of the fee on October 1, 2026, was decided by the government.  
• France applied a €2 fee per line of the declaration (customs administration fee) for all shipments cleared in the simplified clearance from March 1 to June 30, 2026. The French fee was suspended on July 1, 2026.   

We are monitoring the developments closely and will provide updates as more information becomes available and certain.   

Useful resources:   

Council of the EU – Customs: Council Agrees to Levy Customs Duty on Small Parcels as of July 1, 2026: https://www.consilium.europa.eu/en/press/press-releases/2025/12/12/customs-council-agrees-to-levy-customs duty-on-small-parcels-as-of-1-july-2026  

Council of the EU – Council gives final green light to new customs duty rules for small parcels: https://www.consilium.europa.eu/en/press/press-releases/2026/02/11/council-gives-final-green-light-to-new customs-duty-rules-for-small-parcels/   

Council of the EU - EU customs: Council and Parliament agree on landmark reform: https://www.consilium.europa.eu/en/press/press-releases/2026/03/26/eu-customs-council-and-parliament agree-on-landmark-reform/  

European Commission – Commission welcomes historic agreement to reform EU Customs Union Page 3 of 18 Service & Regulatory impacts (as of July 6, 2026): https://ec.europa.eu/commission/presscorner/detail/en/ip_26_73 5   

European Parliament – Deal reached on Union Customs Code reform: https://www.europarl.europa.eu/news/en/press-room/20260323IPR38815/deal-reached-on-union-customs code-reform

Effective July 1, 2026, low-value B2C shipments to the EU are subject to a €3 customs duty per declaration line and new product data requirements. To help you stay compliant and minimize disruption, we provide a range of tools and step-by-step guides to support your shipping and customs clearance processes.  

FedEx Import Tool  

A free, fast, and user-friendly solution for managing the clearance of your import shipments.  

• View the clearance status of your import shipments  
• Receive advance notice of upcoming import shipments  
• Stay informed about pending clearance actions  
• Submit customs clearance documents and instructions directly to us  
• Download clearance-related documents  
• Pay duties and taxes  

When action is required, you'll receive an email or mobile notification with the necessary next steps. Stay connected and watch for our messages to help keep your shipments moving smoothly.  

Product Identifier (PID) Guide  

A step-by-step guide to help you enter Product Identifier (PID) information for your shipments in FedEx Ship Manager™ at fedex.com and on your commercial invoice.  

IOSS Input Guide  

A guide to help you enter the IOSS number for your shipments in various FedEx shipping tools.  

FedEx Developer Portal  

Updated Regulatory API and related Ship API which enable you to store and provide per-product regulatory compliance data alongside customs declarations  

Understand the EU Customs Changes  

Visit our dedicated webpage for the latest information, tools, and guidance.  

Learn more  

Are you ready for the EU customs changes?

As of July 1, 2026, the European Union has removed the de minimis exemption for low-value imports. As a result, goods valued at €150 or less entering the EU may be subject to new customs charges (in addition to the existing VAT).

What is the financial impact?

For eligible B2C* shipments, with an intrinsic value of €150 or less, a new €3 customs duty may apply for each line on the customs declaration.

The customs declaration for a single shipment may contain multiple declaration lines depending on the products being shipped and their tariff classification. As a result, multiple €3 duty may apply for the same shipment.

In addition to the new customs duty scheme, FedEx is introducing some pricing updates to offset the additional operational and customs clearance activities required as more shipments become subject to EU customs processing.

 * By European Commission definition, B2C shipments are shipments sent to non-VAT-registered recipients in destination country

Here's a breakdown to help you understand the full cost impact:

Charged by the EU

Charged by FedEx

As part of our ongoing operational review and commitment to enhancing the customs clearance experience, we will be making updates to certain clearance-related fees and U.S. Inbound Processing Fee. 

Ancillary clearance service fees, effective July 20, 2026 

Effective July 20, 2026, Advancement Fee/ Disbursement Fee/ Duty and Tax Advancement Fee and Reimbursement on Delivery Fee (Duty Tax Handling Fee)/ Reimbursement on Delivery Fee / Duty Handling Fee will be adjusted. These fees apply since FedEx advance duties and taxes on behalf of customers during customs clearance except shipments where duties and taxes are set up for automatic credit card payment.  

Please visit “Clearance Services and Related Fees” section of Surcharge and Other Information webpage to learn more.  

Inbound Processing Fee, effective August 3, 2026 

Effective August 3, 2026, the U.S. Inbound Processing Fee will be called the Inbound Processing Fee. 

As of this date, the fee will also apply to all shipments destined to European Union (EU) member states: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, and Sweden. The fee does not apply to shipments from one EU member state to another. 

To learn more, please visit our Surcharge and Other Information webpage.

NOTE: The tables above provide an overview of potential charges and is not intended to represent a sample cost calculation. Import duties and other taxes (such as VAT) are imposed by the EU and governmental authorities, while FedEx charges only Disbursement Fee and Inbound Processing Fee. Actual landed costs will vary depending on factors such as destination-country VAT rates, applicable waivers or discounts, shipment characteristics, and other variables, meaning not all charges shown will apply to every shipment.

Free Trade Agreements  

Shipments covered by a free trade agreement may qualify for duty relief, provided the goods are not sold under the IOSS scheme. If your shipment falls under a free trade agreement and is sold via Import One Stop Shop (IOSS), a €3 customs duty will apply per declaration line

 Avoid surprises: confirm billing details before you ship

IncoTerms® define the responsibilities agreed between buyer and seller, but they do not determine how FedEx bills transportation charges, duties, taxes, and fees.

When creating a shipment in FedEx tools, make sure you clearly select the appropriate billing terms and specify:

• Who pays transportation charges
• Who pays duties and taxes
• The correct FedEx account number for each payor

If duties and taxes are billed to the recipient, ensure the recipient has agreed to pay, their email address is provided, and their account details are accurate. This helps us collect payment efficiently and avoid customs clearance delays.

Additional tip: When making a payment by bank transfer, include your air waybill (AWB) number as a payment reference. This helps us allocate your payment more quickly and accurately.

Returns and refunds

If goods are returned after importation, duties and taxes paid may not always be refundable. We also recommend considering this when planning your pricing, return policies, and customer communications.

Learn more

FedEx has more than 50 years of experience helping businesses navigate global trade and customs regulations. Visit our dedicated page to learn more and prepare for the upcoming changes.

Prepare now

1. What is the status of my IEEPA refund, and when and how will it be issued?

As previously announced, when the CAPE portal opened in April, FedEx began submitting Declarations for those Phase 1 shipments where we served as broker. We did so to help our customers maximize the number of eligible submissions before applicable liquidation deadlines. On May 11, FedEx began receiving government-issued refunds for entries where we were the IOR or where we were designated by the IOR as the notify party on a customer-submitted CF4811.

We recognize that customers are eager to understand when refunds will be disbursed. FedEx remains fully committed to remitting all applicable duties – along with any accrued interest received from the U.S. Treasury – as quickly as possible. At the same time, we are managing over 20 million 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.

To support this effort, FedEx has invested heavily in all available resources to build a secure, precise solution. We are doing so at no cost to our customers and are absorbing the associated operational expenses.
 

What to Expect:

To improve transparency, FedEx will launch a 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.

Within the portal, customers will have the option to consent to sharing limited shipment and refund data with trusted vendor partners solely for the purpose of reconciliation and processing refunds. As portal functionality expands after July 10, customers who verify their accounts and opt in to data sharing will be prioritized for disbursement. Customers who decline data sharing will still receive refunds, though on a longer timeline based on available internal resources.

We anticipate that those initial refunds received by FedEx will begin to be disbursed to our customers on or about August 10. Refunds will continue to be disbursed on a rolling basis.

It is important to note that FedEx has not yet received refunds for all shipments subject to IEEPA tariffs or even for all entries submitted during Phase 1. During Phase 1, U.S. Customs and Border Protection (CBP) limited eligibility to unliquidated entries and those within 80 days of liquidation. Phase 1 refunds continue to be sent by the U.S. Treasury to FedEx on a rolling basis. CBP has not yet initiated Phase 2 or Phase 3 of the refund process; however, CBP is targeting June 29 as the date it will begin accepting Phase 2 submissions and July 31 for Phase 3 submissions. Phase 2 will cover only those entries flagged for reconciliation for which the reconciling entry has not yet been filed. Who will be eligible for refunds during Phase 3, which covers finally liquidated entries and other complex entries, remains uncertain and is being addressed in the courts. If you are an importer of record, we encourage you to discuss eligibility for Phase 3 refunds with your legal counsel.

We understand the challenges this process has created for our customers. FedEx remains dedicated to providing transparency at every step and genuinely appreciates the continued patience as we work through this complex regulatory environment.
 

2. What is the latest status for Phase 2 Filing?

FedEx continues to support you with International Emergency Economic Powers Act (IEEPA) duty requirements and upcoming U.S. Customs and Border Protection (CBP) refund phases. CBP anticipates that it will begin accepting Phase 2 CAPE filings on June 29. Phase 2 of the refund process covers entries that were flagged for reconciliation at the time of entry. These filings remain subject to CBP processing timelines.

To streamline processing and minimize your administrative burden, FedEx will proactively submit Phase 2 CAPE filings on behalf of eligible Importers of Record beginning July 7.
 

3. How do I opt out of FedEx submitting my Phase 2 CAPE filings?

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.

Prepare now to avoid delays and disruption to your deliveries.

FedEx is here to help you get ready.

What’s changing?

From July 1, 2026:

• The de minimis exemption ends for low-value goods imported into the EU
• A new €3 customs duty applies to B2C goods valued at €150 or less
• Additional product data shall be provided for customs clearance

A reminder of the details

All imports into the EU with an intrinsic value of €150 or less will be subject to a €3 duty for each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).

There are a few exceptions:

• For B2B VAT registered recipients, standard duty rates will be applied
• For free trade agreement shipments:
  • Not sold under the Import One Stop Shop (IOSS) scheme, duty relief can be applied.
  • Sold under the IOSS scheme, the €3 customs duty will be applied per line of the declaration).

GET our IOSS input guide

VAT rules for imports into the EU remain unchanged.

Additional data requirements

Product Identifiers are a set of codes used by manufacturers, sellers, platforms, and marketplaces to identify their products.

From July 1, 2026, for B2C shipments* imported into the EU regardless of value (with the exception of B2B VAT registered imports), three codes shall be provided to the customs authorities during the clearance process.

1. Merchant Product Identifier
2. Non-standardised Manufacturer Product Identifier
3. Standardised Manufacturer Product Identifier (only if it exists)

We strongly recommend adding the three product identifiers from July 1, 2026 onwards to help ensure smooth clearance for low-value shipments arriving the EU in preparation for the November 1, 2026 enforcement, following guidance from the European Union authorities.

* By European Commission definition, B2C shipments are shipments sent to non-VAT-registered recipients.

This data requirement does not apply to B2B VAT-registered imports.

Get our PID guide

Providing your recipient's email address is also critical to ensure timely payment of duties, taxes, and any applicable FedEx fees at import.

Get ready now

FedEx acts as the customs broker at the time of import into the EU customs territory. If we do not have the right information in compliance with the new regulation relating to products sold in the EU, your shipments will not be cleared by the national Customs Authorities, and your customers will not receive their goods.

Review your processes and systems today to ensure you provide complete and accurate product data and understand how duties and taxes apply to your shipments. With over 50 years of experience in global trade and regulations, FedEx is here to support you.

Understand the changes – visit our dedicated webpage

Prepare now to avoid delays and disruption to your deliveries.

FedEx is here to help you get ready.

What’s changing?

From July 1, 2026:

• The de minimis exemption ends for low-value goods imported into the EU
• A new €3 customs duty applies to B2C goods valued at €150 or less
• Merchant Product Identifier, Non-standardised Manufacturer Product Identifier, and Standardised Manufacturer Product Identifier (only if it exists) will be required. We strongly recommend adding the three product identifiers from July 1, 2026 onwards to help ensure smooth clearance for low-value shipments arriving the EU in preparation for the November 1, 2026 enforcement, following guidance from the European Union authorities.

A reminder of the details

All imports into the EU with an intrinsic value of €150 or less will be subject to a €3 duty for each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).

There are a few exceptions:

• For B2B VAT registered recipients, standard duty rates will be applied
• For free trade agreement shipments:
  • Not sold under the Import One Stop Shop (IOSS) scheme, duty relief can be applied.
  • Sold under the IOSS scheme, the €3 customs duty will be applied per line of the declaration).
     

GET our IOSS input guide

VAT rules for imports into the EU remain unchanged.

Additional data requirements

Product Identifiers are a set of codes used by manufacturers, sellers, platforms, and marketplaces to identify their products.

From July 1, 2026, for consumer goods imported into the EU with an intrinsic value not exceeding €150, three codes shall be provided to the customs authorities during the clearance process.

1. Merchant Product Identifier
2. Non-standardised Manufacturer Product Identifier
3. Standardised Manufacturer Product Identifier (only if it exists)

We strongly recommend adding the three product identifiers from July 1, 2026 onwards to help ensure smooth clearance for low-value shipments arriving the EU in preparation for the November 1, 2026 enforcement, following guidance from the European Union authorities.

This data requirement does not apply to B2B VAT-registered imports.
 

Get our PID guide

Here’s what you need to confirm with your customers in EU customs territories:

• Ask whether they are VAT-registered and ensure correct documentation
• Guarantee that the recipient’s VAT registration status is both shared with us and clearly reflected in our systems and on the commercial invoice.
• Agree upfront who pays duties and taxes, to avoid unexpected costs or delays
• Make sure IncoTerms^© are aligned with the FedEx shipping terms - if you don’t select “Bill to Shipper”, duties are automatically assigned as “Bill to Recipient”
• Set clear expectations on returns - duties/taxes may not be refundable
• Update checkout transparency -review terms and make duties/taxes responsibilities explicit

Working together with your customers will improve transparency and avoid both surprises and unnecessary delays.

Providing your recipient's email address is also critical to ensure timely payment of duties, taxes, and any applicable FedEx fees at import.
 

Get ready now

FedEx acts as the customs broker at the time of import into the EU customs territory. If we do not have the right information in compliance with the new regulation relating to products sold in the EU, your shipments will not be cleared by the national Customs Authorities, and your customers will not receive their goods.

Review your processes and systems today to ensure you provide complete and accurate product data and understand how duties and taxes apply to your shipments. With over 50 years of experience in global trade and regulations, FedEx is here to support you.

Understand the changes – visit our dedicated webpage

On February 20, 2026, the United States Supreme Court ruled that the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are unlawful. We understand that this news has prompted questions about previously assessed duties and taxes. We are committed to helping our customers navigate the regulatory environment and providing updates when we have them. No other duties or tariffs are impacted by the Supreme Court’s ruling.  

Our intent is straightforward: if refunds are issued to FedEx, we will issue refunds to the shippers and consumers who originally bore those charges. FedEx is prioritizing its Phase-1 submissions based on liquidation dates. FedEx is committed to working expeditiously to issue refunds for IEEPA tariffs paid to its customers for whom it served as customs broker as soon as it begins receiving refunds from CBP.  

We are committed to transparency and will communicate clearly as additional direction becomes available from the U.S. government and the court.  

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 because the economic conditions required for implementation were not met. 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. 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.  

Below are answers to some common questions regarding the refund process:  

1. When did FedEx start submitting refund declarations? FedEx began submitting refund declarations to CBP on behalf of all customers who originally bore those charges for FedEx-brokered shipments on April 20, the day that the CAPE system opened for Phase-1 entries.   

2. How is FedEx prioritizing filings? FedEx is prioritizing the filing of entries by liquidation date. Please note that not all entries with IEEPA tariffs attached will be accepted by CBP during Phase-1 of its refund process. We appreciate our customers’ patience as it will take time for all entries to be submitted.  

3. Can FedEx provide entry reports or refund estimates? 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 we could provide now would be incomplete and would not accurately estimate refunds or determine who ultimately paid the tariffs.   

4. When will I receive my refund? We don’t have an exact timeline yet. CBP has said it expects to issue refunds 60–90 days after a declaration is accepted, unless further review is needed. FedEx will work quickly to issue refunds once we receive them from CBP.   

5. Is FedEx charging a fee to submit declarations or process refunds? No. FedEx is not charging any service fee for the submission of declarations or processing of refunds. Our priority is to ensure a smooth and efficient refund process for everyone.  

6. Where can I find the latest updates? Get current information on our international tariffs page. You can also get more details on the CBP’s IEEPA Duty Refunds page.  

7. Will FedEx apply for IEEPA refunds on behalf of customers who used FedEx as the Importer of Record (IOR)? Yes. FedEx has submitted refund applications for customers where it acted as the customs broker, regardless of the Importer of Record (IOR) status.
 
For Phase 1 eligible entries, FedEx has filed the necessary declarations at no additional charge to help ensure timely acceptance and processing of refunds. 

8. Will FedEx apply for IEEPA refunds on behalf of customers who are their own IOR but used FedEx as the customs broker? Yes. FedEx has applied for refunds for customers who acted as their own IOR, provided that FedEx served as the customs broker.
 
Declarations for Phase 1 eligible entries have been filed in these cases. Requests from customers to delay filing (submitted prior to May 1, 2026) were honored. 

9. Will FedEx apply for IEEPA refunds for customers who used FedEx as IOR but have Automated Clearing House (ACH) set up to pay duties directly to CBP? Yes. FedEx has applied for refunds regardless of ACH payment arrangements.
 
Please note that customers cannot have an ACH duty payment setup with CBP if FedEx is designated as the Importer of Record. 

10. Will FedEx apply for IEEPA refunds for customers who are their own IOR and have Automated Clearing House (ACH) set up to pay CBP directly (with FedEx acting solely as broker)? Yes. FedEx has also applied for refunds in these scenarios, unless the customer requested a delay in filing prior to May 1, 2026. 

Refund disbursement depends on how the shipment was filed with CBP: 

• If FedEx was listed as the notify party (CBP Form 4811), FedEx will receive the refund and subsequently disburse it to the customer. 
• If the customer was both the IOR and the notify party, the refund will be issued directly by CBP, provided the customer has an ACH Refund account set up. 
• If the customer does not have an ACH Refund account, the refund may not be automatically disbursed and could remain pending. In such cases, customers should contact CBP directly for guidance on next steps. 

For visibility on refund status, CBP offers several Automated Commercial Environment (ACE) reports that importers and brokers can use to monitor CAPE refund claims, including liquidation and refund activity.
 
For more information, please refer to https://www.cbp.gov. 

11. Will FedEx apply for IEEPA refunds for customers who use a Broker Select Option (BSO)? No. FedEx has not applied for refunds for shipments processed under a Broker Select Option (BSO), as FedEx was not the broker of record for those transactions.
 
FedEx only filed declarations for Phase 1 eligible entries where it acted as the customs broker. 

Customers can rest assured that the FedEx team is working to secure a refund of IEEPA tariffs on behalf of all customers who originally bore those charges for FedEx-brokered shipments. Thank you for your patience as we work through this process. 

Sincerely, 

The FedEx team  

Customs duty rules are changing for low-value imports to EU (with a value up to €150) from July 1, 2026.

The changes bring in a requirement to submit additional data elements: for each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding €150, Product Identifier (PID) details will be needed. This change does not apply to B2B VAT-registered imports.

Until this information is provided, your goods cannot be cleared by the Customs Authorities and delivered by FedEx.

Learn more about Product Identifier (PID) and understand what actions you need to take at fedex.com.

What are Product Identifiers?

Product Identifiers are a set of codes used by manufacturers, sellers, platforms and marketplaces to identify their products.

From July 1, 2026, for consumer goods imported into the EU with an intrinsic value not exceeding €150, it’s mandatory to submit three codes to the customs authorities during the clearance process.

Merchant Product Identifier – the merchant’s unique code to identify goods, usually the SKU (Stock Keeping Unit), item code or product code.

Non-standardised Manufacturer Product Identifier – a manufacturer or product supplier’s unique code, assigned to an individual product.

Standardised Manufacturer Product Identifier (only if it exists) - assigned by a global industry standard body with a bar code when the manufacturer’s product meets global standards from a governing body. The barcode is the same for every retailer selling the exact product.

We strongly recommend adding the three product identifiers from June 15, 2026 onwards, to help ensure smooth clearance for low-value shipments arriving in the EU on or after July 1.

What do I need to do?

From June 15, 2026, provide the codes mentioned above to FedEx on the commercial invoice. Our shipping systems are being enhanced to support this requirement, with more details to follow.

In addition to all mandatory requirements, providing the recipient's email is critical in ensuring smooth shipping and timely payment of duties, taxes, and any FedEx ancillary fees due at the time of import.

What shipments are applicable?

Any goods sold direct to consumers and through marketplaces, with an intrinsic value not exceeding €150, imported into the EU. B2B VAT registered imports are not impacted.

Why does it matter?

FedEx acts as the customs broker at the time of import into the EU customs territory. If we do not have the right information in compliance with the new regulation relating to products sold in the EU, your shipments will not be cleared by the national Customs Authorities and your customers will not receive their goods.

Get more details

Stay informed with the latest updates and tips at our EU de minimis Information Page to help you navigate the EU customs changes effortlessly.

On February 20, 2026, the United States Supreme Court ruled that the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are unlawful. We understand that this news has prompted questions about previously assessed duties and taxes. We are committed to helping our customers navigate the regulatory environment and providing updates when we have them.  

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. According to guidance issued by Customs and Border Protection (CBP) on February 22, 2026, duties imposed under IEEPA were no longer collected for goods entering the U.S. after 12:00 a.m. EST on February 24, 2026. No other duties or tariffs are impacted by the Supreme Court’s ruling.  

Our intent is straightforward: if refunds are issued to FedEx, we will issue refunds for IEEPA tariffs paid to the shippers and consumers who originally bore those charges. CBP has advised that it will launch Phase 1 of its refund tool known as CAPE in the ACE Portal on April 20. FedEx is prepared to begin submitting CAPE Declarations on April 20 for Phase 1- eligible entries for which FedEx served as a customs broker. FedEx is committed to working expeditiously to issue refunds for IEEPA tariffs paid to its customers for whom it served as customs broker as soon as it begins receiving refunds from CBP.  

We are committed to transparency and will communicate clearly as additional direction becomes available from the U.S. government and the court.  

Frequently Asked Questions

1. What tariffs does this decision impact?  

This Supreme Court’s decision does not negate all tariffs, only those where 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.  

2. Do tariff bills still need to be 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.  

3. Will FedEx be issuing refunds for duties and taxes previously paid?  

Yes. FedEx will issue refunds for IEEPA tariffs paid to shippers and consumers who originally bore those charges once FedEx begins receiving refunds from CBP. Importers of Record should ensure that they have an ACE Portal account and that they are set up to receive a refund via ACH.  

4. When will I receive my refund from FedEx?  

CBP has advised that it anticipates issuing refunds 60-90 days following acceptance of a CAPE Declaration, unless there is a compliance concern that requires further review of the entry. FedEx is committed to working expeditiously to issue refunds for IEEPA tariffs paid to its customers for whom it served as customs broker as soon as it begins receiving refunds from CBP.  

5. Where can I get a report of entries which FedEx filed on my behalf?  

You do not need to run your own reports. FedEx will generate the reports needed to secure the refund of IEEPA tariffs. Only a customs broker or importer of record can use these reports to submit a CAPE declaration to CBP, and we have committed to do that on behalf of all customers for whom we served as customs broker. The reports are not useful for customers to act on their own or to estimate individual refund amounts. Our intent is straightforward: if refunds are issued to FedEx, we will issue refunds for IEEPA tariffs paid to the shippers and consumers who originally bore those charges.  

6. What entries are covered by Phase 1 of the CAPE process?  

Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation. Entries for which liquidation is final, entries covered by an open protest, entries that have been flagged for reconciliation, designated on a drawback claim, and entries subject to antidumping and/or countervailing duties for which the Dept. of Commerce has issued liquidation instructions are also among those categories of entries that will not be covered during Phase 1.  

7. Will FedEx charge a fee for the service of submitting Declarations?  

No. FedEx will not charge a fee for this service. We are committed to assisting our customers obtain refunds.  

8. Where can I find more information?  

You can find additional information at https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds  

On February 20, 2026, the United States Supreme Court ruled that the tariffs issued under the International Emergency Economic Powers Act (IEEPA) are unlawful. We understand that this news has prompted questions about previously assessed duties and taxes. We are committed to helping our customers navigate the regulatory environment and providing updates when we have them. 

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.  According to guidance issued by Customs and Border Protection on February 22, 2026, duties imposed under IEEPA will no longer be collected for goods entering the U.S. after 12:00 a.m. EST on February 24, 2026.  No other duties or tariffs are impacted by the Supreme Court’s ruling.

While the Supreme Court did not address the issue of refunds, FedEx has taken necessary action to protect the company’s rights as an importer of record to seek duty refunds from U.S. Customs and Border Protection. At this time, however, no refund process has been established by regulators or the courts. We will communicate any relevant information and updates in a timely manner, and we appreciate your patience as we wait for additional guidance and clarity from the U.S. government and the courts.

We have received reports of fraudulent emails claiming to come from BillingOnline@fedex.com. These messages have a vague subject referencing an invoice (e.g. “Your FedEx invoice is ready to be paid now,” “Please pay your outstanding FedEx invoice,” “New FedEx Invoice,” “Your FedEx invoice is ready,” “Pay your FedEx invoice online”).

If you receive a message matching this description do not open the email or enter any personal information. Delete the email immediately.

FedEx does not send unsolicited emails to customers requesting information regarding packages, invoices, account numbers, passwords or personal information.

Go to our FedEx Customer Protection Center to learn more about protecting yourself online. By following a few simple tips, you can make your online experience safer and more secure.

For more information on other fraudulent emails, you can visit our U.S. website by clicking here.

It has come to our attention that a fraudulent e-mail with unauthorized use of the FedEx name has been circulating to our customers. The e-mail claims that a FedEx shipment could not be delivered and asks the customers to open an attachment, print it out and take it to a FedEx facility to pick up the package.

Customers need to be aware that this is a fraudulent request and that this e-mail attachment contains a virus. If you have received one of these fraudulent e-mails, do not open the attachment, but delete the email immediately.

FedEx does not request payment or personal information in return for goods in transit or in FedEx custody via unsolicited mail or e-mail.

If you have received a fraudulent e-mail that claims to be from FedEx and have experienced resulting financial loss, contact your banking institution immediately through the appropriate channels.

*FedEx is not responsible for any charges or costs incurred as a result of unauthorized or fraudulent activity that abuses the FedEx name, service marks and logos.

FedEx International Priority inbound and outbound service to and from Ukraine has been reinstated covering the majority of Ukrainian postal codes. Pick-up and delivery services will be performed according to local authority instructions, where it is safe and possible.

All Russian and Belarusian FedEx International services continue to be suspended until further notice.

Continue to check this page for updates. For specific shipment status information, please track your shipment at fedex.com.

Due to events beyond our control, FedEx Express and TNT services are temporarily suspended in New Caledonia. We are monitoring the situation closely and will resume normal operations as soon as possible.