Navigating U.S. tariffs and
customs regulations

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.

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

Yes. FedEx will issue refunds, including interest received from the U.S. Treasury, 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.  

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 refund amount, including interest received, as well as the date FedEx received the refund. The amount displayed is an estimate and may change 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

As previously announced, when CBP’s CAPE portal opened in April, FedEx began submitting Declarations for Phase 1 shipments where we served as broker. FedEx did so to help our customers maximize the number of eligible submissions prior to CBP’s applicable liquidation deadlines. On May 11, 2026, FedEx began receiving government-issued refunds for entries where it was the Importer of Record (IOR) or where designated by the IOR as the notify party on a customer-submitted CF4811.

We recognize that eligible 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 to the customers who paid those charges. Please note that FedEx is managing millions of entries with IEEPA duties across hundreds of thousands of accounts. We are diligently working through necessary validation and financial reconciliation processes to ensure accuracy and safeguard
against fraud.

To support this effort, FedEx has built a secure portal you can use to track your IEEPA tariff refunds.

Here’s how to use the FedEx IEEPA Tariff Refund Portal.

• Enter shipment details to see whether a refund has been received by FedEx, including the total amount and when the refund was received.
• If prompted, consider consenting to share limited shipment and refund data with trusted vendor partners. This is solely for the purpose of reconciliation and processing refunds. As portal functionality expands, customers who verify their contact information and opt in to data sharing (if prompted to do so) will be placed in the queue for disbursements  commencing August 10. Customers who are asked to consent but decline data sharing will still receive refunds, though on a longer timeline based on available internal resources.

Please note that FedEx has not yet received refunds for all shipments subject to IEEPA tariffs, possibly including 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  initiated Phase 2 on June 29, 2026, and began accepting entries flagged for reconciliation at the time of import for which the reconciling entry has not yet been filed. CBP targeted July 3, 2026, as the launch date for Phase 3, which covers finally liquidated entries and other complex entries. Eligibility for Phase 3 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.

FedEx continues to support you with International Emergency Economic Powers Act (IEEPA) duty requirements and upcoming CBP refund phases. CBP expected to 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 is submitting Phase 2 CAPE filings on behalf of eligible Importers of Record unless you opted out before July 7.

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:

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 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.

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.

For affected low‑value shipments, EU customs authorities will require additional product‑level data, including:

• 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 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.