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0001090727S-8EX-FILING FEESN/Asharesiso4217:USDxbrli:pure00010907272026-05-072026-05-07000109072712026-05-072026-05-07

Exhibit 107.1

Calculation of Filing Fee Tables

Form S-8

(Form Type)

United Parcel Service, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type						Title of Securities to be Registered						Fee calculation rule						Amount to be Registered									Proposed Maximum Offering Price Per Share									Proposed Maximum Aggregate Offering Price						Fee rate						Amount of Registration Fee
Equity						Class A Common Stock, $0.01 par value per share						Rule 457(a)						25,000,000			(1)(2)						$97.46			(3)						$2,436,500,000						0.0001381						$336,481
						Total offering amounts																														$2,436,500,000												$336,481
						Total Fee Offsets																																										—
						Net Fee Due																																										$336,481

(1)The amount registered represents additional shares of Common Stock issuable under the 2026 Plan.

(2)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 (this “Registration Statement”) shall also cover any additional shares of class A common stock, par value $0.01 per share (the “Common Stock”) of United Parcel Service, Inc. (the “Registrant”) that become issuable under the United Parcel Service, Inc. 2026 Omnibus Incentive Compensation Plan (the “2026 Plan”) to prevent dilution in the event of stock splits, stock dividends or similar transactions.

(3)The fee calculation is estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $97.46, which represents the average of the high and low prices of the Registrant’s Common Stock as reported on the New York Stock Exchange on May 5, 2026.