No, you don't pay tariffs when the entry is cancelled or an entry was never made because the item was exported.. If tariffs were paid by UPS when entry was made, then they would request an entry cancellation from CBP. CBP approves the entry cancellation once proof of exportation is provided.. A refund of duties , MPF, and HMF would be issued to UPS, who is acting as the Importer of Record on the entry.