Navigating U.S. tariffs and
customs regulations

Refunds as part of this rRefund pProgram are available only for shipments that were assessed IEEPA-related duties , which were in place from February 1, 2025 through February 24, 2026. 

Other duties, including most favored nation, Section 122, Section 232, and Section 301 tariffs, are not impacted and may remain payable to CBP. As a result, some shipments may be eligible for only 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. 

The CAPE process was developed by U.S. Customs and Border Protection (CBP) and is being operated and implemented by CBP in phases based on the eligibility criteria they established. 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).  At this time, FedEx will only be able to file Declarations covering entries where it served as the importer of record in Phase 3.  Therefore, 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.

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 customers 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.

You can check the FedEx IEEPA Tariff Refund Portal. Enter shipment details to see if FedEx has received your refund from U.S. Customs and Border Protection (CBP). If so, you will also see the principal, refund interest, and the date the refund was received by FedEx . The amount displayed is an estimate and may differ from the final amount disbursed after we complete our accounting review of any outstanding IEEPA-related charges.

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:

• CSMS # 68536553 - CBP Offers Multiple ACE Reports for Monitoring CAPE Refund Claims

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 is processing refund disbursements, largely in the order in which the refunds were received from the U.S. government. 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 government — as efficiently as possible to the customers who paid those charges. Please note that FedEx is managing millions of customs 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 built a secure portal you can use to check whether FedEx has filed for a refund on your behalf, if that refunds has been received by FedEx, and provide payment information required for FedEx to process that refund. 

Using the FedEx IEEPA Tariff Refund Portal, you can:

• Check whether FedEx received your refunds and available refund information

• Provide payment and tax information needed to support payment processing and disbursement

If prompted, we encourage you to consent consenting to share limited shipment and refund data with trusted vendor partners. This is solely for the purpose of reconciliation and processing refunds. Customers who choose not to provide consent (if prompted to do so) will still receive their refunds but could expect more limited future portal functionality and a longer delivery timeline due to additional manual processing. While anyone can access the portal to check their FedEx refund receipt status, only authorized individuals should submit payment and tax information.

How quickly you receive your refund depends on several factors, including when FedEx receives the applicable refund from the government and validates all required information (e.g., payment information and applicable tax documentation), and the volume and complexity of your entries. FedEx has not yet received refunds for all shipments subject to IEEPA tariffs, including those filed in Phases 1 and 2. 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. The portal will prompt you to select whether payment will be sent to a U.S.-based or non-U.S.-based bank account and provide the required payment information to support payment processing and disbursement. If it is determined that you are a "FedEx" or Federal Express Corporation (FEC) customer (including legacy Ground customer) 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 process in a single session for all account records. If you exit before submitting, your progress will not be saved, and you will need to start over. You will be timed out after 67 minutes of no activity.

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:

1.       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.

2.       Account verification information, such as: 

• FedEx account information, if applicable
• Invoice number(s), Tracking number(s) and/or IEEPA Entry number(s)
• Related invoice information 

3.       Payment information, including:

• Wire routing details
• If applicable, supporting documentation, such as a signed bank letter on official bank letterhead

4.       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.

To address ongoing aviation security threats, U.S. Customs and Border Protection (CBP) enhanced its Air Cargo Advance Screening (ACAS) program on November 21, 2025.

• What is changing: Under this program, air carriers like FedEx are required to collect additional data elements from shippers for certain international shipments that move through our connected global network.
• Key timeline: While we are currently operating under a phased enforcement period provided by CBP, full enforcement starts on May 1, 2027. Capturing the complete information now will ensure a seamless transition and help prevent shipping delays. For full details on the enforcement phase and timing, view the CBP announcement. 

Some of the enhanced ACAS data elements that FedEx will need to collect from shippers include the following mandatory data elements:

• Consignee email address
• Consignee phone number 
• Ship to Party name and address (if different from Consignee)
• The shipper’s Verified Known Consignor status

In certain scenarios, additional data elements will need to be collected from shippers, including:

• Shipper email address
• Shipper phone number
• Biographic data
• The unmasked IP address or MAC address of the device used by the consignee to purchase the product and the products:
  • URL link; or
  • SKU number

Due to the strict enforcement of this rule, significant impacts are expected if data is missing or incomplete when full enforcement begins on May 1, 2027. For instance, non-compliant shipments could face shipping delays. As a result, please take action now to avoid such impacts, including by:

• Automation: Your shipping systems and APIs may need to be updated to capture the new fields.

Yes, U.S. Customs and Border Protection has provided Enhanced ACAS FAQs with more details and you can view the official Federal Register announcement for more information. Please continue to check this page for more updates as they are available. 

Beginning July 8, 2026, the U.S. Consumer Product Safety Commission (CPSC) will require all U.S. importers of CPSC regulated products to electronically file (eFile) the data elements needed for Participating Government Agency (PGA) clearance at the time of entry into the United States. More than 2,400 U.S. Harmonized Tariff Codes fall under this requirement.

The full CPSC PGA message set will require importers to provide additional data elements for each product imported. To streamline the process, importers may pre-file information about the product in CPSC’s Product Registry allowing the broker to transmit an abbreviated CPSC message set.

Recent reports have indicated that it may take some time to complete the CPSC Product Registry process, so we recommend importers register in the CPSC Product Registry as soon as possible, if interested. To prevent clearance delays, we strongly encourage you to prepare for the eFiling initiative.

For more information, view the additional FAQs below and check out our regulatory alert here. 

The new requirement applies to finished consumer products imported into the U.S. and regulated by the U.S. CPSC that require certification under 16 CFR Part 1110 (CPSC only regulates finished products). Examples of affected product categories include, but are not limited to: 

Children’s products:

• Toys and games
• Cribs, bassinets, strollers, and playsets
• Children’s clothing and sleepwear
• Child car seats, carriers, and highchairs
• Household goods and furnishings:
• Furniture (e.g. sofas, mattresses, dressers, bunk beds)
• Rugs, carpets, and window coverings
• Portable fuel containers and candles
• Consumer electronics and electrical products:
• Power adapters and chargers
• Portable lighting products
• Small household appliances
• Battery-operated consumer devices
• Home improvement and recreation products:
• Ladders and step stools
• Sporting and recreational goods
• Outdoor grills and related consumer products
• Textiles and apparel regulated by CPSC rule:
• Flammable fabrics 
• Upholstered furniture materials 

Customers must support ACE filings with CPSC certificate data using one of two eFiling methods, depending on whether or not their product is preregistered in the CPSC Product Registry:

If your product is not registered, you must provide the full CPSC message set, including:

1. Product identifier (i.e., Global Trade Item Number),
2. Each applicable CPSC safety rule certified under 16 CFR part 1110,
3. Date of manufacture for the finished product,
4. Name and address for the manufacturer, producer, or assembler,
5. Date of most recent test for compliance with applicable CPSC rules,
6. Name and address for the compliance testing facility or laboratory, and
7. Contact information for the party maintaining records of test results.

If your product is registered in the CPSC Product Registry, you qualify to submit a Reference Message Set, which requires only:

1. Product ID – a unique identifier for the product being certified,
2. Certifier ID – the unique identifier created by the certifying importer, and
3. Certificate Version ID – the unique identifier for the specific version of the product certificate.

The CPSC Product Registry is an optional online system that allows importers to preregister product certificate data and qualify to use the abbreviated message set in ACE. Registry use is optional but encouraged for customers that frequently import CPSC-regulated products to simplify entry filing and reduce the risk of CPSC‑related shipment delays. 

The CPSC provides a product compliance tool called the Regulatory Robot to help customers determine which CPSC rules apply to each product and what certification requirements are needed. Use of the Regulatory Robot is recommended for compliance planning.

The CPSC has provided additional resources for support including: educational webinars, an implementation guide, a regulated product database, and more at CPSC.gov. 

Shipments may be delayed if required electronic information is not provided with the shipment documentation. Customers are responsible for ensuring accurate certificate information is available at the time of entry to support ACE filings.

If you choose not to use the Reference Message Set from the CPSC Product Registry, you must provide the full CPSC message set for each product directly to the broker. To help support our customers who choose this option, FedEx has provided the following methods:

• API Integration: Use the Regulatory API or Ship API, available in the FedEx Developer Portal.
• FedEx.com: Enter the data directly when creating your shipments using FedEx Ship Manager® at fedex.com.
• Manual Documentation: Add the required CPSC data elements directly to your Commercial Invoice or append them as a separate document (link to non-registered manual form) with your shipment.

You can add the required CPSC data elements directly to your Commercial Invoice or append them as a separate document. Please choose the appropriate form depending on whether or not you have registered with the CPSC: 

1. CPSC Registered Form 
2. CPSC Not Registered Form

For trade partners who are not the importer, CPSC product registration is the responsibility of the direct supplier or shipper. FedEx does not register products on behalf of customers. 

Yes, but only for customers approved for special brokerage processing that supports submission of the full PGA message set through proprietary systems. If you have questions regarding special brokerage processing, please reach out to your sales representative. 

You should provide the appropriate disclaim code (A or B). While not mandatory, disclaim codes support CPSC review and may reduce delays

Yes. CPSC information is required at the time of import clearance when the customs entry is filed.

Yes. If FedEx is acting as your broker, the required CPSC data must still be provided to FedEx, even if you eFile separately.

If products are not registered, the certifying entity remains the responsible party, not FedEx.

Yes. NRIs may register directly with CPSC following CPSC registration guidance.

You should reach out to your trade partners and make sure the information is available.  Products with incomplete or missing data will not clear customs.

Consumer products that are imported only as samples—and are not intended for distribution into U.S. interstate commerce or otherwise to be used by U.S. consumers—do not need to comply with CPSC product safety requirements. Importers of “sample-only” products may be subject to review by CPSC staff upon the product’s entry into the United States and must be able to demonstrate that the “sample-only” products will not be distributed to or used by consumers at any time. CPSC strongly suggests that importers provide (1) accompanying documentation showing the product’s ultimate disposition and/or (2) mark the products in such a way that makes them unsuitable for sale or distribution to consumers. Ultimately, the importer is responsible for ensuring that the product does not end up in U.S. interstate commerce.

CBP has published guidance on the importation of commercial samples that may be helpful for importers. Importers should work closely with their licensed customs broker who can provide expert guidance on these import procedures.

CPSC recommends that importers who import products for soliciting orders use Option I or II from the CBP guidance. Those options have multiple HTS codes to indicate the product is “sample-only” for soliciting orders. Importers who import products for testing should use Option IV. Those samples would be considered prototypes and should only use the HTS code 9817.85.01: prototypes to be used exclusively for development, testing, product evaluation, or quality control purposes. Again, in no circumstance may non-compliant samples be sold or distributed to U.S. consumers.

If a non-resident owner, purchaser, or consignee is certifying products under the CPSC Product Registry, they do not need to provide an Importer of Record (IOR) number when creating a business account U.S. Consumer Product Safety Commission.

a.      Key points:

i.      IOR number requirement: Under CPSC eFiling rules, if the entity creating the account is the IOR (e.g., the owner, purchaser, or consignee authorized to make entry for the shipment), they must provide their CBP‑assigned IOR number when setting up the account U.S. Consumer Product Safety Commission.

  ii.      Non‑IOR certifiers: If the certifying entity is not the IOR — for example, a foreign company certifying products but not acting as the importer of record — they are exempt from providing an IOR number at account creation U.S. Consumer Product Safety Commission.

   iii.      Account creation: The non‑IOR certifier can still register in the CPSC Product Registry without the IOR number, but they must still meet all other CPSC certification and compliance requirements for the products they are certifying.

   iv.      If customers are having issues registering on the CPSC website, they may contact the CPSC directly at eFilingSupport@cpsc.gov

Yes, used or resold products are not automatically exempt from eFiling. If it’s an item that falls under the CPSC regulated HTS code, it will require certification.

Starting July 1, 2026, the European Union will remove its de minimis exemption for import duties. This means goods imported into the EU with an intrinsic value of €150 or less will no longer be duty‑free. Instead, a €3 customs duty will apply per line item on the customs declaration.

If you ship low‑value goods from the US to customers in the EU—especially e‑commerce or small parcel shipments—your shipments may now:

• Incur additional customs duties
• Require more detailed product data
• Take longer to clear customs if information is missing or incorrect 

These changes can affect landed cost, pricing strategy, and customer experience.

The €3 duty applies to:

• Shipments imported into the EU
• With an intrinsic value of €150 or less
• Where the recipient is not VAT‑registered (typically B2C shipments)

Exceptions apply for certain B2B shipments, free trade agreement goods, and specific IOSS scenarios.

No. EU VAT rules remain unchanged. 
The EU removed the VAT de minimis exemption in 2021, meaning all goods imported into the EU are subject to VAT, regardless of value. The July 2026 change affects customs duties, not VAT.

EU customs authorities will require a Product Identifier (PID) for consumer goods imported into the EU customs territory in a shipment regardless of value. Shippers must provide: 

• Merchant product identifier (SKU)
• Manufacturer product identifier (if available)
• Standardized manufacturer product identifier (if it exists)

Providing complete and accurate data upfront helps avoid customs delays.

Potentially, yes. Costs may increase due to:

• The new €3 per‑line customs duty
• Possible future EU handling fees
• Higher administrative effort to comply with data requirements 

Using landed‑cost estimation tools can help you understand total costs before shipping.

Yes. The European Commission has proposed an EU‑wide handling fee for low‑value goods, expected to take effect by November 1, 2026. 
Details are still being finalized, and updates will be shared as more information becomes available.

Landed cost depends on several factors, including:

• Product type and HS code
• Country of origin
• Duty rates and VAT
• Additional fees or handling charges

Trade tools like FedEx Global Trade Manager can help estimate duties and taxes before you ship.

You may need to:

• Provide more detailed commercial invoice data
• Review your customs declaration process
• Ensure your shipping system supports electronic trade documents 

Digital documentation tools can streamline compliance with the new requirements.

US shippers can reduce surprises by:

• Clearly defining who pays duties and taxes using Incoterms
• Aligning shipping choices with your commercial agreement
• Choosing the appropriate billing option (for example, shipper‑paid duties for DDP shipments)

Yes.

• VAT‑registered EU businesses (B2B) are generally subject to standard duty rules rather than the €3 flat duty.
• Some relief may still apply under free trade agreements, depending on how the goods are sold and declared.

Because EU customs reform is evolving, it’s important to:

• Monitor regulatory updates
• Review official guidance
• Prepare internal shipping and data processes early

We recommend bookmarking this page, reviewing our EU De Minimis leave behind (link to leave behind) and subscribing to regulatory alerts for the latest developments.

Required documents vary by many factors, such as value, type of goods, and country of origin. If you’re not familiar with international shipping, the best option is to work with a customs broker or use a tool that can help you identify what paperwork is necessary.

• Use FedEx International Shipping Assist to see a quick list of the customs documents you need. For more complex shipments and compliance research, use FedEx Global Trade Manager. Access documents and verify specific country requirements. 
• Once you're done, you can submit your documents right away. It's convenient and free to use FedEx Electronic Trade Documents.

A Harmonized System code is an internationally recognized label for your product. It identifies and categorizes imported goods for customs and duty purposes. You might also see a Harmonized System code referred to as HTS, HC, or commodity code. The HTS code for U.S. imports is 8–10 digits, and it’s determined by the description of what’s being imported.

If you need help determining your HS code, try FedEx International Shipping Assist. You’ll fill out simple forms about your shipment. We'll assist you in your selection of an HS code and provide estimated shipping costs and blank customs documents needed to ship internationally.

A Manufacturer Identification code is required for all informal or formal entries. To create a MID, U.S. Customs and Border Protection (CBP) requires the name, address, and postal (ZIP) code of the manufacturer or shipper.

For most commodities, you can provide the manufacturer or seller’s details. However, for textiles and apparel products classified in HS Chapters 50–65, CBP requires the actual manufacturer’s information. Once you've accurately and completely provided this information, FedEx can generate the MID code.

The U.S. de minimis provides for the duty- and tax-free entry of articles valued at $800 or less that are imported by one person on one day. Effective May 2, 2025, products from China and Hong Kong were no longer eligible for de minimis treatment and became subject to all applicable duties, taxes, and fees.

Effective August 29, 2025, the de minimis exemption for all international shipments sent to the U.S. is suspended. This means duties and taxes now apply to all commercial imports including those valued at $800 or below. FedEx is here to help you navigate these changes with updated tools and support.

If you're new to international shipping requirements, FedEx International Shipping Assist can provide you with a quick estimate. If you're a more experienced shipper, use FedEx Global Trade Manager. You'll be able to determine total landed costs and get up-to-date estimates based on live shipping data.

For complex enterprise needs, use FedEx WorldTariff. It provides an in-depth analysis of your international strategy—helping you identify ways to save on duties and taxes.

We’re international experts who can serve as your broker, or we’ll work with your broker through FedEx International Broker Select^®.

First, it’s important to underscore that the answers to the questions “how much are the duties/taxes?” and “who gets invoiced for them?” are not determined by logistics companies like FedEx. Logistics companies facilitate the payment of required duties and taxes to the government on behalf of the seller/buyer. These are not fees TO the logistics provider, nor are they considered “shipping fees.”

When completing an international shipping label, shipping customers can either select themselves (“the shipper”), the recipient (or “the buyer”), or a third party to be responsible for payment of any duties and taxes.

Whether or not a recipient/buyer receives an invoice for duties and taxes directly depends on what the seller chooses when setting up a shipment. If a party is not selected on the shipping label, the recipient will default as the party responsible for paying duties and taxes.

What recipients should know:

• When making a purchase, pay attention to whether the seller has already factored duties and taxes into the transaction. Contact the seller if the responsibility is unclear to help avoid surprises.
• Upon receiving an invoice: 
  • Non-account holders can pay outstanding duties and taxes electronically through the FedEx Import Tool (FiT). The recipient will receive a secure link via email or SMS from FedEx to access FiT. This link is valid for 48 hours. It's fast, convenient and secure to use FiT. The recipient will receive an immediate confirmation of receipt. 
  • FedEx account holders can pay with FedEx^® Billing Online, by phone, or by email. 
• Instructions for each payment method are included on the invoice.

To help guard against potential customs-related scams, FedEx suggests the following:

• Be skeptical of any request for payment in order to receive a delivery, especially if it contains wording which does not seem to be appropriate. If you owe payment, FedEx will notify you via email or SMS after your shipment has been delivered, not before. 
• FedEx will not ask you to verify or provide personal information in an email or text message. If it's a reputable notification, you'll be led to a secure FedEx site to confirm your tracking number and pay your invoices.

Duties and taxes are still owed on applicable packages, even if the order is returned.

Packages can experience clearance delays when there is incomplete or inaccurate information, missing documentation, or when a government agency requires additional review. Effective, August 29, 2025, with the suspension of the de minimis exemption, all shipments to the U.S. must clear using formal or informal customs entry processes, increasing the importance of documentation.   

Learn more about how to prevent caged shipments here Customs Clearance | FedEx.

If you are planning to import FDA regulated products, it's essential to stay informed about current requirements specific to your products for shipments to go smoothly.

Read our guide to FDA import regulations.

Beginning July 8, 2026, the U.S. Consumer Product Safety Commission (CPSC) will require all U.S. importers of CPSC regulated products to electronically file (eFile) the data elements needed for Participating Government Agency (PGA) clearance at the time of entry into the United States. More than 2,400 U.S. Harmonized Tariff Codes fall under this requirement.

The full CPSC PGA message set will require importers to provide additional data elements for each product imported. To streamline the process, importers may pre-file information about the product in CPSC’s Product Registry allowing the broker to transmit an abbreviated CPSC message set.

Recent reports have indicated that it may take some time to complete the CPSC Product Registry process, so we recommend importers register in the CPSC Product Registry as soon as possible, if interested. To prevent clearance delays, we strongly encourage you to prepare for the eFiling initiative.

For more information check out our regulatory alert here.