0001090727United Parcel Service, Inc.S-3S-3EX-FILING FEESiso4217:USDxbrli:pure000109072732025-02-142025-02-14000109072712025-02-142025-02-14000109072742025-02-142025-02-14000109072752025-02-142025-02-14000109072722025-02-142025-02-1400010907272025-02-142025-02-14

Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

United Parcel Service, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee (3)

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to Be Carried Forward

Newly Registered Securities

Fees to Be Paid

Debt

Debt Securities

Rule 457(o)

(1)

(2)

-

-

-

Equity

Preferred Stock

Rule 457(o)

(1)

(2)

-

-

-

Equity

Class B common stock

Rule 457(o)

(1)

(2)

-

-

-

Other

Warrants

Rule 457(o)

(1)

(2)

-

-

-

Unallocated (Universal) Shelf

Rule 457(o)

(1)

(2)

$10,000,000,000

0.00015310

$1,531,000

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$10,000,000,000

$1,531,000

Total Fees Previously Paid

0

Total Fee Offsets

N/A

Net Fee Due

$1,531,000

1.An indeterminate aggregate initial offering price or number of the securities of each identified class is being registered as may from time to time be issued at indeterminate prices, which securities may be offered and sold in such amount in U.S. dollars or the equivalent thereof in foreign currencies as shall result in a maximum aggregate offering price for all securities not to exceed $10,000,000,000 after the date hereof. If any debt securities are issued at an original issue discount, then the principal amount of such debt securities shall be in such greater amount as shall result in an aggregate initial offering price not to exceed $10,000,000,000, less the aggregate dollar amount of all securities previously issued hereunder. Any securities registered hereunder may be sold separately or in combination with the other securities registered hereunder. The securities registered for sale also include such indeterminate number of shares of common stock and preferred stock and amount of debt securities as may be issued upon conversion of or exchange for preferred stock or debt securities that provide for conversion or exchange, upon exercise of warrants or pursuant to the antidilution provisions of any such securities. In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares being registered hereunder include such indeterminate number of shares of common stock and preferred stock as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

2.The proposed maximum aggregate offering price per class of security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instruction 2.A.iii.b of the Instructions to the Calculation of Filing Fee Tables and Related Disclosure on Item 16(b) of Form S-3 under the Securities Act.

3.Calculated pursuant to Rule 457(o) under the Securities Act based on the proposed maximum aggregate offering price of all securities listed.