Guide · IEEPA duty refunds
The ES-003 report: find every dollar of IEEPA duty on your entries
ES-003 — Entry Summary Line Tariff Details — is the ACE report that lists every tariff record on every entry you filed, Chapter 99 lines included. CBP is refunding IEEPA duties, with interest, and names ES-003 as the report that identifies eligible entries. Drop yours in below to see how much IEEPA duty it carries and which entries are inside the refund window.
Drop your ES-003 CSV here
Entry Summary Line Tariff Details, exported from ACE as CSV.
Your file never leaves this device. It is read by your browser and nothing is uploaded, sent or stored — close the tab and it is gone.
How to run ES-003 in ACE
- Make sure you can get into ACE. If your company has no ACE Portal top account, the importer of record self-enrols using the Importer Application. CBP emails a verification code to the point-of-contact address on your CBP Form 5106 record, and it is valid for ten minutes. If your broker has attached your importer number to their own ACE account, you cannot create your own until that is resolved with them.
- Open the ITRAC reports. In ACE Reports: Home, Folders tile, Public Folders, ACE, then the ITRAC workspace. The Importer sub-account carries Run Reports; a Service Provider sub-account does not.
- Run Entry Summary Line Tariff Details (ES-003). It gives one row per entry, per line, per tariff record — the only standard grain at which Chapter 99 lines appear as their own rows with their own duty. Ask for the last twelve months to begin with; CBP holds five years.
- Export it as CSV. Web Intelligence is the default format. For a file you can use outside ACE, choose Comma Separated Values (CSV) Data.
- Schedule it to recur. Save the report, then More, Schedule, Recurrence: Recurring. Schedule after 5:00 AM Eastern — CBP’s instruction, so the nightly data update has finished. Add an email destination. You can delete the schedule at any time.
If your broker holds your importer number
CBP says: “Associating your company’s identifier to their account will prevent you from creating your own top account.” After a long broker relationship that is the normal state of things, not a fault. Ask your broker to release the association, or to give you a user profile with Run Reports under the account they hold.
The verification code for self-enrolment goes to the point-of-contact email on your CBP Form 5106 record — often the broker’s inbox — and lapses after ten minutes. Arrange for whoever holds that inbox to be on the phone before you start.
Why tariff-record grain matters
One entry summary line can carry several tariff records: the ordinary HTS number plus one or more Chapter 99 headings. The Line Details report adds them together; the Line Tariff Details report (ES-003) keeps them apart, each with its own duty amount. That separation is the only way to see how much of a line’s duty was IEEPA and how much was Section 301, Section 232 or the ordinary rate.
What the columns mean
Object names as they appear in CBP’s Entry Summary universe.
Entry Summary Number
The 11-character entry number: filer code, seven digits, check digit. One entry, many rows.
Entry Summary Line Number
Which line of the entry summary the row belongs to.
Tariff Ordinal Number
Which tariff record on that line. A line carries its ordinary HTS number and, stacked on it, any Chapter 99 headings — each with its own ordinal.
HTS Number - Full
The full 10-digit number for that tariff record. Chapter 99 records start 9903; IEEPA records are 9903.01 and 9903.02.
Line Tariff Duty Amount
The duty on that one tariff record — which is what lets IEEPA duty be separated from Section 301, Section 232 and the ordinary rate.
Line Tariff Goods Value Amount
The goods value that record was assessed on.
Associated Chapter 98/99 Tariff Indicator
“Y” where the line carries a group of tariff records that includes a Chapter 98/99 number — the stacking flag.
Liquidation/Closure Date
The refund windows run from liquidation, and the liquidation date is an object of the Entry Summary Header, not of the Line Tariff Details report. Add Liquidation/Closure Date and Liquidation Status to your report (or merge them in by entry number) and the analyser above will show where each entry stands.
IEEPA refunds, in CBP’s own terms
CBP is refunding IEEPA duties “authorized by court order or applicable law” through CAPE — Consolidated Administration and Processing of Entries — filed in the ACE Portal as a CSV file of entry numbers. Interest is included, under 19 U.S.C. 1505.
Who may file
CBP: “Only the IOR for the listed entries or the authorized customs broker that filed the entries on behalf of the IOR may file the CAPE Declaration.” The refund goes to the importer of record or to the party it designated (the 4811 notify party).
Which lines
IEEPA duty sits on Chapter 99 lines under 9903.01 (fentanyl and border measures) and 9903.02 (reciprocal tariffs). Section 232, Section 301 and Section 122 lines are also Chapter 99 headings, but they are not refundable through CAPE — which is why the analyser separates them.
The windows
CAPE Phase 1 became operational on 20 April 2026 (CSMS #68340863) and accepts entries liquidated within the preceding 80 days — which, CBP notes, aligns with the 90-day voluntary reliquidation period under 19 U.S.C. 1501. Per CBP’s CAPE guidance, Phase 2, covering entries flagged for Reconciliation with no Reconciliation entry filed, opened on 29 June 2026. Outside those windows, a protest under 19 U.S.C. 1514 runs 180 days from liquidation. Which route fits an entry is a question for your broker.
Tracking a refund
CBP lists the reports: ES-022 CAPE Entry Summary Report (refund progress), REV-603 Trade Refund Report (pending and successful refunds), REV-613 ACH Rejected Refunds Report, and REV-615 Trade CAPE Detail Refund Report (entry-level detail).
Sources, checked 26 September 2026: CBP, International Emergency Economic Powers Act (IEEPA) Duty Refunds; CBP CSMS #68340863, UPDATE — Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, 20 April 2026 deployment.
Straight answers
Is my file uploaded anywhere?
No. The analyser reads the CSV inside your browser. Nothing is uploaded, sent or stored, and it is gone when you close the tab.
Can Supercargo file my CAPE declaration?
No. CBP says only the importer of record for the listed entries, or the authorized customs broker that filed them on its behalf, may file a CAPE Declaration — and preparing a document for filing with CBP in connection with a refund is customs business under 19 CFR 111.1, which requires a licence we do not hold. We total and flag; you or your broker files.
My entry was liquidated more than 80 days ago. Is it too late?
Not necessarily, but it is outside CAPE Phase 1, which accepts entries liquidated within the preceding 80 days. A protest under 19 U.S.C. 1514 must be filed within 180 days of liquidation. Ask your broker which route applies to your entry.
My entry has not been liquidated yet. What then?
CBP’s CAPE guidance handles entries by liquidation status and phase — Phase 2, for entries flagged for Reconciliation with no Reconciliation entry filed, opened on 29 June 2026. See CBP’s IEEPA Duty Refunds page and ask your broker how it applies to your entry.
Does this replace my customs broker?
No. It reads what your broker already filed and adds it up. Your broker files, and where our grouping of a heading differs from your broker’s reading, your broker’s reading governs.
For United States shipments: Supercargo is not a licensed customs broker and does not conduct customs business as defined in 19 CFR 111.1. Figures shown for prospective shipments are management estimates on a commodity code you supply. Classification, valuation and entry remain the responsibility of you as importer of record and of your licensed broker, and reliance on Supercargo does not establish reasonable care for the purposes of 19 U.S.C. 1484.
Turn this report into landed cost
The audit reconciles every line of this same report to your SKUs — ordinary duty, each Chapter 99 charge, freight and fees — for a fixed £900$1,200€1,050, refunded in full if the variance is under 2%.