Navigating U.S. tariffs and
customs regulations
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.
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.
Clear customs. And a path forward.
Tariffs and regulations change, but our commitment to streamlining your international shipping remains the
same. We’ve closely monitored international shipping requirements for more than 50 years—and we’ll
continue to do so. That way, you can ship across borders as swiftly and efficiently as possible.
Tariffs and regulations change, but our commitment to streamlining your international shipping remains the same. We’ve closely monitored international shipping requirements for more than 50 years—and we’ll continue to do so. That way, you can ship across borders as swiftly and efficiently as possible.
Get up-to-date information on the
latest regulatory changes
Get up-to-date information on the latest regulatory changes
As tariffs and other regulatory requirements change,
we’ll keep you up to speed on how it may affect your
shipping. Check our regulatory news page to see the
latest updates and sign up for emailed alerts.
As tariffs and other regulatory requirements change, we’ll keep you up to speed on how it may affect your shipping. Check our regulatory news page to see the latest updates and sign up for emailed alerts.
Get up-to-date information on the
latest regulatory changes
Get up-to-date information on the latest regulatory changes
As tariffs and other regulatory requirements change,
we’ll keep you up to speed on how it may affect your
shipping. Check our regulatory news page to see the
latest updates and sign up for emailed alerts.
As tariffs and other regulatory requirements change, we’ll keep you up to speed on how it may affect your shipping. Check our regulatory news page to see the latest updates and sign up for emailed alerts.
Checklist for navigating customs requirements
Get a quick look at the information you’ll need to best prepare international shipments.
Five tools to help you navigate customs clearance
See what tools and resources are available to help you streamline international shipments.
Need additional help navigating the customs clearance process? This custom clearance guide provides tips to help you avoid delays and move through customs more smoothly.
Ready to go? Prepare your shipment.
Get started with a simple guided experience. It’s ideal if you’re new to navigating customs requirements.
Once you’ve completed your documents, submit them online right away to keep shipments moving.
Find tools for experienced international shippers—all in one place. Estimate costs, fill out documents, and more.
Have complex trade needs? Access data, fees, and tariff codes for 200+ countries and territories.
Get more guidance on international shipping
Our international video library provides in-depth guidance
for shipping across borders.
Our international video library provides in-depth guidance for shipping across borders.
Get more guidance on international shipping
Our international video library provides in-depth guidance
for shipping across borders.
Our international video library provides in-depth guidance for shipping across borders.
Stay on top of international fees
New regulations require duties and taxes on every imported shipment. If you don’t have a FedEx shipping account, you can settle your fees with the FedEx Import Tool. Just opt in for notifications, review fees, and pay through our secure portal.
FAQs for tariffs and customs regulations
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.
FAQs for U.S. Supreme Court’s February 20, 2026, decision
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 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.
FedEx is filing Declarations covering all Phase-1 eligible entries on behalf of customers for whom it served as a customer broker, regardless of who is the importer of record unless a request to delay or opt-out was timely received by FedEx.
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 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 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.
While U.S. Customs and Border Protection (CBP) has begun issuing IEEPA tariff refunds on a rolling basis, there is no way for FedEx to accurately predict when a particular refund will be issued. CBP 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.
If you have an ACH refund account on file with CBP and are eligible to receive the refund directly, CBP will issue the refund to your bank account. In cases where CBP issues the refund to FedEx, FedEx will complete a reconciliation before returning the funds to the customer.
If/when FedEx receives the refund from CBP, FedEx will provide the customer with details of the refund amount (including any applicable interest) within 60 days of receipt. Customers disbursements will begin shortly after this 60-day period and will be issued as expeditiously as possible.
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
If you need additional help with an international shipment, you
can schedule a sales consultation. Within the appointment options,
please select “Get international shipping support.”
If you need additional help with an international shipment, you can schedule a sales consultation. Within the appointment options, please select “Get international shipping support.”
Need more help shipping internationally?
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Gain insights from the small- and medium-sized business leaders we polled. From tariffs to tech, find key takeaways from the 2025 FedEx Small Business Trade Index.
FAQs CPSC eFiling for U.S. Imports
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.
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:
- Product identifier (i.e., Global Trade Item Number),
- Each applicable CPSC safety rule certified under 16 CFR part 1110,
- Date of manufacture for the finished product,
- Name and address for the manufacturer, producer, or assembler,
- Date of most recent test for compliance with applicable CPSC rules,
- Name and address for the compliance testing facility or laboratory, and
- 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:
- Product ID – a unique identifier for the product being certified,
- Certifier ID – the unique identifier created by the certifying importer, and
- Certificate Version ID – the unique identifier for the specific version of the product certificate.
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.
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.