The specific threat described in the message is real. Fake "package delivery failure" emails are a common and ongoing criminal method of distributing various types of malware. And, as the message suggests, the malware is often hidden in an attached file that masquerades as a delivery invoice that users are instructed to open and print out.
Thus, the core points in the warning are valid and worth heeding.
Unfortunately, however, the message is also potentially misleading. By referring to the threat as a "Christmas Internet Virus", the message strongly implies that it is directly related to Christmas. Because of this supposed Christmas connection, some users may assume that that they need not be concerned about the threat at other times of the year.
But, in fact, the threat is ongoing, and versions of the malware emails described hit inboxes all around the world throughout the year, not just at Christmas time. Of course, people may be a little more susceptible to the bogus emails near Christmas because more packages are sent and expected at that time of year. But, other than that slight increase in potential susceptibility, the threat has no connection to Christmas whatsoever.
Moreover, the threat described is certainly not new. The very same tactic has been used continually in various forms since at least 2008.
And, while the criminals responsible for these malware campaigns certainly use the names of UPS, FedEx and USPS, they use several other delivery companies as well, including DHL, Australia Post, and the Royal Mail.
Last updated: December 19, 2013
Not Able to Deliver UPS Package Malware Email
FedEx Incorrect Delivery Address Malware Email USPS Malware Emails
DHL Notification Malware Email
Australia Post Undelivered Package Malware Emails
Royal Mail Lost or Missing Package Malware Email
UPS 'Parcel Has Been Found' Malware Email