The ES-003 report in ACE: finding your IEEPA duty lines
As of
ES-003 (Entry Summary Line Tariff Details) is the ACE report CBP points importers to for IEEPA refunds. Run with the IEEPA tariff indicator, it lists every entry line with its assessed duties, including the Chapter 99 lines that carry IEEPA duty.
Why this report
IEEPA duties sit on Chapter 99 lines (9903.xx.xx) added under the goods line of an entry summary. ES-003 is the report with tariff-line detail, so it is the one that shows which entries carried IEEPA duty and how much. An entry needs at least one IEEPA HTS line to go on a CAPE Declaration.
Running it
You need an ACE Portal importer account. If you do not have one, CBP has an online importer account application.
- Log in to ACE and open the importer account.
- Open Reports, then the Entry Summary folder under the trade reports.
- Choose ES-003 Entry Summary Line Tariff Details.
- Set the date range to cover your 2025 entries and include the IEEPA tariff indicator.
- Export the result to CSV or Excel.
Reading it
Most IEEPA lines use headings starting 9903.01 or 9903.02. Section 232 and Section 301 duties on the same entry use other Chapter 99 headings and are not part of the IEEPA refund.
Other ACE reports follow the refund once it is filed: ES-022 (CAPE Entry Summary Report) links CAPE declarations, entries and refunds with principal and interest apart, and REV-603 (Trade Refund Report) shows refund status such as "Sent to Treasury".
ES-003 shows entries filed under your importer number. Entries a carrier cleared as importer of record will not be in it.
Sources
FluxFina prepares documents for the importer of record or their licensed customs broker. It is not legal or customs advice, and FluxFina never files with CBP. Only the importer of record or its broker can file a CAPE Declaration or a protest.