UPS World Ease and IEEPA Refunds: ACCOUNT MISMATCH, Carrier Filer Codes, and What to Do

TL;DR: If UPS World Ease handled your imports, your refund situation depends entirely on who is listed as the Importer of Record on the CF-7501. If UPS is the IOR, they will file CAPE on your behalf and pass the refund through: you wait. If your company is the IOR, you can file yourself, but you may hit ACCOUNT MISMATCH because of how the entry was filed under UPS's filer code. The fix is different in each case.

The two situations, and why they're different

UPS World Ease is a consolidation and brokerage service that files customs entries on behalf of importers. But who is listed as the Importer of Record on those entries varies:

Situation A: UPS is the IOR. UPS filed the entry with their own company as the importer of record. This is common with certain World Ease Import products, particularly where UPS handled the duty payment directly. In this case, your company is not the IOR on CBP's records. The refund goes to whoever is the IOR, here UPS.

Situation B: Your company is the IOR, but UPS filed as broker. UPS acted as your licensed customs broker and filed the entry on your behalf. Your company is listed as the IOR on the CF-7501. You are entitled to file CAPE directly, but you may hit the ACCOUNT MISMATCH error because of how ACE validates filer codes.

Before doing anything else, pull your CF-7501 for a representative entry and look at the "Importer of Record" field. That tells you which situation you're in.

Situation A: UPS is the IOR

If UPS is listed as the Importer of Record on your CF-7501, your company cannot file a CAPE Declaration for those entries. Under CBP's rules, only the IOR or the licensed customs broker who filed the entries can submit a declaration. The refund will go to UPS, and then UPS passes it to you.

UPS's tariff refunds page says, for shipments where UPS was the IOR:

"No action is required. UPS will manage the refund process directly with US Customs and Border Protection (CBP)."

The same page says "Refunds are issued to the Importer of Record listed on the customs entry" (UPS). It does not publish a timeline for passing refunds on to the customer who paid.

What to do: Wait, and keep records. UPS handles the CAPE filing. CBP says refunds typically arrive 60 to 90 days after acceptance (CSMS #68340863); UPS then has to pass the money on to you. UPS has not published a timeline for that step.

Two things to prepare now while you wait:

• Confirm you have documentation of what you actually paid in IEEPA duties. UPS's distribution will be based on their records, and having your own will let you verify the amount when it arrives.
• If you don't receive payment within a reasonable window after UPS confirms they've been paid, contact UPS with your shipment details and duty invoice references.

Situation B: Your company is the IOR: understanding the ACCOUNT MISMATCH

If your company is the Importer of Record on the CF-7501 but you're getting ACCOUNT MISMATCH on every entry, the issue is how ACE validates entries filed through a carrier's broker system.

When UPS World Ease files an entry on your behalf, the entry number starts with UPS's three-character filer code. UPS lists "filer code mismatches" among common CAPE validation errors (UPS), but CBP has not published exactly how CAPE matches filer codes to the account that files.

When you log into your own ACE Importer account and try to submit those entry numbers, ACE is checking that your IOR number in the Importer account matches the IOR on the original entry summary. If there's any discrepancy in how your IOR number was recorded, different EIN format, different company name version, or a sub-account mismatch, you'll get ACCOUNT MISMATCH.

This is not necessarily a permanent barrier. Here's how to diagnose it:

Step 1. Run the ES-003 Entry Summary Line Tariff Details report in ACE. Your company's IOR number should appear in the report for those entries. If your company shows as IOR with the right EIN or CBP-assigned number, you can file CAPE from your Importer sub-account.

Step 2. Confirm you're logging into the correct sub-account. CAPE declarations must be filed from the Importer sub-account, not the Top Account. In ACE, switch to Accounts → Importer.

Step 3. Verify your IOR number in ACE matches exactly what's on the CF-7501. Not the company name: the actual IOR number (EIN, SSN, or CBP-assigned importer number). Minor format differences between what's in ACE and what was originally filed are the most common cause of ACCOUNT MISMATCH.

Step 4. If your IOR number matches and you're still getting the error, contact UPS directly and ask them to file the CAPE Declaration for those entries on your behalf using their broker account. As the broker of record for those entries, UPS can file. The refund would go to your ACE account if you're the IOR and have ACH enrollment in place, or to a Form 4811 designee you specify.

Why this problem is specific to World Ease

Standard imports filed directly by your customs broker don't typically create this issue because your broker files under a filer code linked to their own ACE broker account, and you as IOR can simply file from your separate Importer account.

World Ease and similar carrier brokerage programs operate at higher volume and use integrated carrier-broker systems. The entry numbers reflect the carrier's filer code, and some of these programs use slightly different IOR registration formats than what importers have independently configured in their own ACE profiles.

Importers report the same pattern with other carriers' integrated brokerage services. In all cases, the diagnostic step is the same: check the CF-7501 to confirm whether you or the carrier is listed as IOR.

If UPS refuses or can't give a timeline

If UPS is the IOR and their refund distribution process is taking too long without a clear timeline, a few options:

Document your duty payments now. Keep copies of your UPS duty invoices showing the IEEPA Chapter 99 charges. These will be the basis for any dispute about the amount you receive.

Contact CBP. You can email IEEPARefunds@cbp.dhs.gov with your shipment details and ask about the CAPE status of those entries. If UPS is the IOR, CBP may not share another importer's filing details with you, so ask UPS first.

Do not count on a Form 19 protest. After AGS v. CBP, a protest does not get IEEPA duties back, and an open protest blocks the entry in CAPE (AGS v. CBP; CSMS #68340863). If you are the IOR and significant money is on entries liquidated more than 80 days ago, the paths are your own suit at the Court of International Trade or the class certified on October 8, 2026 (Slip Op. 26-123). Talk to a customs attorney.

Frequently asked questions

I'm getting ACCOUNT MISMATCH on all my World Ease entries. Does that mean I have to wait for UPS? Not necessarily. First check your CF-7501 to confirm who is the IOR. If your company is the IOR, you should be able to file CAPE from your Importer ACE account once the IOR number is confirmed to match what's on the entry summary. If UPS is the IOR, then yes: you wait for UPS to file and distribute.

How do I find out who is listed as IOR on my World Ease entries? Pull the CF-7501 (Entry Summary form) from UPS or your customs records and read the Importer of Record field (name and importer number). Alternatively, run the ES-003 report in ACE if you have an Importer sub-account: your entries should show your company's name and IOR number if you are the IOR on file.

UPS said they "don't have a process yet" for World Ease broker-filed entries. What does that mean? UPS's current announcement covers shipments where they are the IOR. For entries where your company is the IOR but UPS filed as broker, the path is for you to file CAPE from your own Importer account. If you're hitting ACCOUNT MISMATCH in that scenario, it's an ACE account configuration issue, not a UPS process issue.

I confirmed my company is the IOR. Can I file CAPE even though my entry numbers start with the carrier's filer code? Yes. CBP lets the IOR file for its own entries, whoever filed them (CSMS #68340863). If you still get ACCOUNT MISMATCH, compare the IOR number in your ACE account with the one on the entry summary first. If they match, ask UPS to file as the broker of record.

What if there are entries where UPS is the IOR and entries where I'm the IOR in the same shipment period? These are separate situations that need separate handling. For entries where UPS is the IOR, wait for UPS. For entries where your company is the IOR, file CAPE yourself from your Importer account. Run the ES-003 report and sort by IOR number to see which entries belong in which category.

What happens after UPS files CAPE for entries where they're the IOR? CBP issues the ACH refund to UPS as IOR. UPS says it manages the refund process with CBP; it has not published how or when it passes the money on to the companies that paid the duties. Keep your duty invoice records so you can verify the amount when it arrives.

The 80-day window is approaching for some of my entries. Do I need to act now? If your company is the IOR and entries are approaching the 80-day post-liquidation cutoff, file CAPE yourself now rather than waiting on UPS's process. Entries that pass the 80-day window are outside CAPE unless you have a court order. If you can't resolve the ACCOUNT MISMATCH in time, contact UPS and ask them to file as your authorized broker: they are the broker of record and can file on your behalf.