Why Your Carrier or Broker Got Your IEEPA Refund

TL;DR – A carrier or broker gets your IEEPA refund for one of two reasons. It was the Importer of Record (IOR) on the entry, which is common on express and DDP shipments. Or it was your Form 4811 notify party: on file in your ACE profile, with its importer number in Box 28 of the CF-7501. Check those two fields first. Talk to a customs attorney about your situation.

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Why did FedEx, UPS or my broker get my refund?

Because CBP pays a CAPE refund to one of two parties: the IOR or a Form 4811 notify party. Its CAPE rules say refunds "will be consolidated by IOR or designated 4811 party and liquidation date" before they are paid in one lump sum (CSMS #68340863).

The default is the IOR. The IOR is the company named as Importer of Record on the entry. That is not always the company that bought the goods.

A notify party is paid only when both conditions hold. CBP's rule: "Refunds are directed to a notify party if two conditions are met: 1) the notify party is on file in the importer's ACE profile, and 2) the notify party's importer of record (IR) number is listed in box 28 'Reference Number' of the CBP Form 7501 or its electronic equivalent" (CSMS #67648307). One condition alone is not enough. The test is per entry. A party in Box 28 on some entries and not others gets only those entries.

If the notify party has no ACH, the money comes back to you. CBP's electronic refunds rule says: "If the designated third party is not an ACH participant, the refund will default to the importer's ACH account" (FR 2025-24171). That works only if your own ACH Refund enrollment is in place. See ACH Refund Enrollment.

Old designations still count. A Form 4811 on file before February 6, 2026 "will remain a valid third-party designation" (FR 2025-24171). Importers report finding a broker or carrier set up as notify party on their profile without knowing it.

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Was the carrier my IOR or my notify party?

That is the question that decides everything else. From your bank account the two cases look the same. They are not.

Your situation	Who CBP pays	Who can file CAPE	What you can do
The carrier (or a DDP agent) is the IOR on the entry	The carrier	The carrier or the broker that filed the entry summary, not you	Ask the carrier. We found no CBP process that makes it pass the refund on
You are the IOR, and the carrier or broker is your 4811 notify party with its number in Box 28	The notify party	You or your filing broker	Remove it for future refunds; ask it for refunds already paid
You are the IOR, and the carrier was only your broker	You	You or your filing broker	Make sure your ACH Refund enrollment works

Only the IOR or the broker that filed the entry summary can file a CAPE Declaration (CSMS #68340863). The court class certified on October 8, 2026 draws the same line. Its members are importers of record, not the buyers who paid the duty in the price (Slip Op. 26-123). Under DDP terms the refund usually goes to the supplier's side, not to you. See DDP Shipments and Courier as IOR.

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How do I check my 7501 and ACE reports?

Start with two fields on the CF-7501: Importer of Record and Box 28. Then confirm in ACE.

1. Check the Importer of Record field on your CF-7501. Ask your broker for the entry summaries, or pull them in ACE if you have importer access. If the field shows a carrier or logistics company instead of your company, you are not the IOR on that entry. See Am I the Importer of Record?.

2. Check Box 28, "Reference Number". If it holds another party's importer number, that party may be your notify party for that entry (CSMS #67648307). If it is blank or holds your own number, the refund for that entry routes to you.

3. Add the 4811 fields to your ACE reports. CBP suggests adding two data elements to Entry Summary (ES) reports: "CF 4811 Notify Party Name" and "CF 4811 Notify Party Number" (CSMS #68536553). This shows the notify party entry by entry without opening each 7501. ES-022, the CAPE Entry Summary Report, "links CAPE declaration, entry, and refund numbers" (same bulletin), so you can match each refund to its entries. One importer described what they found as a "4811 on file with the c/o your broker showing" (r/IEEPA_refunds, 1ucq5sx).

4. Look at the Notify Parties tab. In ACE, notify parties are added in the Notify Parties tab of the Importer sub-account view (CSMS #67648307). Use the Importer sub-account, not the top account view.

5. Follow the refund in ACE. REV-603 shows each refund's status. REV-615 adds entry-level CAPE detail (CSMS #68536553). See REV-603, REV-613 and REV-615.

No ACE access, only a carrier's invoice? Then the carrier was likely the IOR. Ask it in writing whether it was the IOR on your shipments, and whether it will claim and pass on the refund (Liberty Justice Center).

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What are FedEx, UPS, DHL and Amazon saying?

Each carrier has said something different, and only some have published a process. Below are their own words and press reports. Points that come only from importers are marked as such. If a carrier was your IOR, see also Am I the Importer of Record?.

FedEx. FedEx said: "we will issue refunds for IEEPA tariffs paid to the shippers and consumers who originally bore those charges" (CBS, Apr 21, 2026). In April, Liberty Justice Center noted FedEx had given "No details yet" on how this would work (Liberty Justice Center). We found no published FedEx process since. FedEx also sued at the Court of International Trade in February 2026 for a refund of the IEEPA duties it paid (BNN Bloomberg, Feb 24, 2026). Importers report a FedEx portal that takes one entry at a time and returns errors, and payment by wire only after a W-9 and a bank letter. One importer reported a FedEx email saying "payments would begin by October 30" (r/CustomsBroker, 1x164vw). FedEx has not published that date. We could not open FedEx's own tariffs page for this update.

UPS. Where UPS was the IOR, its refunds page says "No action is required" and that UPS will "manage the refund process directly with US Customs and Border Protection (CBP)". Where you were the IOR, you can file CAPE yourself, or use the "UPS CAPE Solution", "an optional UPS‑supported filing service for a fee", where "Non-UPS broker entries are excluded". The page also says: "Refunds may be paid to the Importer of Record or a party designated on CBP Form 4811" (UPS, October 2026). In April, UPS's website said: "After we receive the funds from CBP, we have established a process to issue refunds to the payors" (CBS, Apr 21, 2026).

DHL. Where DHL was the IOR, DHL says it "has already submitted refund requests for eligible shipments under this stage", that "the amounts will be transferred to the party who paid the customs", and that "no application fee will be charged". Where you were the IOR, DHL USA files for you ("The service is chargeable"), or you file yourself (DHL, updated Apr 29, 2026).

Amazon Customs & Trade. We found no official Amazon statement on passing IEEPA refunds on where Amazon was the IOR. Importers complain about it on Reddit.

What importers report. In our review of importer forums, refunds held by a carrier or broker were the most common complaint from August to October 2026. Importers report that UPS and DHL paid out without being asked. FedEx drew the most complaints. One importer said their broker, as notify party, "confirmed they received it and they will charge us a fee to transfer the fund back to us" (1ucq5sx). These are individual reports, not facts about any company.

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How do I stop future refunds going to a notify party?

Contact your assigned CBP Center. You can add a notify party yourself, but removing one goes through the Center.

• To add or change a notify party, email the updated CBP Form 4811 to your assigned Center of Excellence and Expertise, or use "Add Notify Party" in the Notify Parties tab of the Importer sub-account view in ACE. Since February 6, 2026, CBP accepts only the form dated 12/25 in the bottom left corner (CSMS #67648307).
• To remove one, "trade users must contact their assigned Center." With no assigned Center, contact "the Center that most closely aligns with the tariff number of the importer's highest valued commodity" (same bulletin).

Before you write to the Center:

1. Enroll your own ACH first. Once the notify party is gone, refunds come to you. Without a working ACH Refund enrollment, they are rejected. See ACH Refund Enrollment.
2. List what you want changed. Your company name and IOR number, the notify party's name and number, and the entries or date range involved.
3. Ask for written confirmation. CBP has not published how fast a removal takes effect, or whether it reaches refunds already in process. Ask the Center to tell you.

Foreign importers: with no US bank account, the notify party may be how you get paid at all. Do not remove it until you have another way. See Non-Resident Importers.

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The refund already went to them. What now?

A refund already paid to that party is between you and them. Start by putting the numbers in writing.

Confirm what was paid. Use ES-022 for refund numbers and amounts per entry, and REV-603 for status. Save the reports, your 7501s and your proof that you paid the duties.

Write to the carrier or broker. Name the entries and refund numbers, give the amounts from ES-022, attach proof that you paid the duties, and quote their public statement if one applies. Ask what they need from you and when they will pay. Keep it in writing.

If you think CBP sent it to the wrong party, for example the party was not in Box 28 on that entry, write to IEEPARefunds@cbp.dhs.gov, the address CBP gives for CAPE technical questions (CSMS #68315804), with the CAPE claim number. If both conditions point to that party, CBP followed its rule, and getting the money back is between you and that party.

Courier entries past day 80. Importers report that many courier entries were informal and liquidated quickly, so they may be past the 80-day CAPE window. Then the carrier's refund depends on its own lawsuit or on the class, not on CAPE, and a payout to you waits on that. See Sue or Wait for the IEEPA Refund Class?.

Whether to send a formal demand or go further depends on the amount and on your contract with the carrier or broker. Talk to a customs attorney about your situation.

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Do consumer class suits help me get it back?

No. Those suits are about prices shoppers paid. Fortune reported class suits against Five Below, Sony and Amazon, and that Nintendo said in a court filing it will not pass refunds on to buyers (Fortune, Aug 5, 2026). They do not decide what a carrier or broker owes an importer whose refund it received. Talk to a customs attorney about your situation.

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Quick reference: where to look and who to ask

Question	Where to look or who to contact	Source
Was the carrier the IOR?	Importer of Record field on the CF-7501	Am I the IOR?
Is a notify party on this entry?	Box 28 "Reference Number" on the CF-7501	CSMS #67648307
Which entries does it cover?	"CF 4811 Notify Party Name" and "Number" in ES reports	CSMS #68536553
Which refund paid which entries?	ES-022, CAPE Entry Summary Report	CSMS #68536553
What is the refund's status?	REV-603 (and REV-615 for entry-level CAPE detail)	CSMS #68536553
How do I remove a notify party?	Your assigned Center	CSMS #67648307
CBP paid the wrong party?	IEEPARefunds@cbp.dhs.gov with the CAPE claim number	CSMS #68315804

Frequently Asked Questions

Why did my broker get my IEEPA refund when I am the IOR? Most likely because it is your Form 4811 notify party on that entry. CBP pays a notify party only when it is on file in your ACE profile and its importer number is in Box 28 of the CF-7501 (CSMS #67648307). Add the CF 4811 Notify Party Name and Number fields to your ACE Entry Summary reports to see which entries it covers.

FedEx was the Importer of Record on my shipments. Can I file CAPE myself? No. Only the IOR or the broker that filed the entry summary can file a CAPE Declaration (CSMS #68340863), and CBP pays the IOR. FedEx says it will refund the shippers and consumers who bore the charges, but we found no published process (CBS, Apr 21, 2026). Ask FedEx in writing.

My broker says it will charge a fee to send the refund back. Is that allowed? We found no CBP process that makes a carrier or broker pass a refund on. What it owes you depends on your contract and what it has promised. Talk to a customs attorney about your situation.

Can I remove a notify party myself in ACE? You can add one in the Notify Parties tab, but to remove one CBP says to contact your assigned Center (CSMS #67648307). Set up your own ACH Refund enrollment first.

My notify party is not enrolled in ACH. Where does the refund go? To you. CBP's rule says the refund "will default to the importer's ACH account" (FR 2025-24171). If you are not enrolled either, the refund is rejected until you fix it. See CAPE Refund Rejected for ACH.

Does a carrier have to pass the refund on to me? We found no CBP process that makes it. What the carrier owes you depends on your contract and what it has promised. Where DHL was the IOR, it says the amounts will be transferred to the party who paid. UPS's website said in April that it had a process to refund the payors; its current page says only that UPS manages the refund with CBP. FedEx says it will refund shippers and consumers. Talk to a customs attorney about your situation.

Am I in the class if a carrier was the IOR? The class in Freestyle World v. CBP covers importers of record who paid IEEPA duties and did not sue (Slip Op. 26-123). On entries where the carrier was the IOR, the carrier is the importer of record, not you. The class has no refund order yet.