UPS起诉美国海关，要求返还被裁定违法的关税及利息
UPS in court bid to recover tariff payments ruled ‘unlawful’
UPS已向美国国际贸易法院起诉美国海关与边境保护局，要求对依据《国际紧急经济权力法》征收的关税重新清算并返还关税及利息。UPS称其已从退款计划中收到约5亿美元，截至10月初已向客户转付约2.3亿美元，仍有约2.7亿美元待返还；对于已最终清算的条目，退款需先取得法院命令。
© Alexey Novikov
10 November 2026
UPS has its sights set on US Customs and Border Protection (CBP), launching legal action against the agency to reclaim refunds and interest for tariffs paid under the International Emergency Economic Powers Act (IEEPA), with it having already received some $500m.
Filed at the US Court of International Trade on Friday, the lawsuit seeks to compel CBP to re-liquidate entries and issue refunds, not only for duties paid, but also accrued interest, after the US Supreme Court ruled the tariffs unlawful in February.
The lawsuit covers entries for which UPS was the ‘importer of record’ (IOR), allowing it to claim refunds directly from CBP, although the integrator noted that, in many cases, it was customers that had borne the cost of the duties. It said it would pass any recovered funds to them.
Together with UPS, United Parcel Service Oasis Supply Corp and UPS Supply Chain Solutions are seeking the re-liquidation of entries on which the ‘unlawful’ duties were assessed, including those that have already been finally liquidated.
Under the CBP’s phased Consolidated Administration and Processing of Entries (CAPE), April’s Phase 1 covered unliquidated entries and certain entries liquidated within the previous 80 days, Phase 2 followed in June, with Phase 3 opening last month.
This covers finally liquidated entries, but refunds can only be processed where the importer has obtained an order for re-liquidation from the Court of International Trade – CBP maintains that such an order is required before it can repay the duties.
Pointing to previous assurances from the government that refunds, including interest, would be made if the IEEPA tariffs were found unlawful, UPS said its claim was intended to preserve its own and its customers’ rights to recover the money.
Having received some $500m from CBP under the tariff refund programme, UPS’s latest quarterly filings indicated that, by the start of October, it had passed on around $230m, with $270m still owed to customers.
来源：The Loadstar · theloadstar.com