Exhibit 107

Calculation of Filing Fee Tables

424(b)(5)

(Form Type)

Issuer:

United Parcel Services, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward 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 		  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   5.150% Senior Notes due 2034   Rule 457(r)   $900,000,000   99.838%   $898,542,000   0.00014760   $132,624.80                  
Fees to Be Paid     Debt   5.500% Senior Notes due 2054   Rule 457(r)   $1,100,000,000   99.839%   $1,098,229,000   0.00014760   $162,098.60                
Fees to Be Paid   Debt   5.600% Senior Notes due 2064   Rule 457(r)   $600,000,000     99.352%   $596,112,000   0.00014760   $87,986.13                
Fees Previously Paid     –   –   –   –   –   –   –   –                
Carry Forward Securities
Carry Forward Securities     –   –   –   –   –   –   –   –   –   –   –   –
Total Offering Amounts       $2,592,883,000       $382,709.53                
Total Fees Previously Paid               –                
Total Fee Offsets               –                
Net Fee Due               $382,709.53