How to Pull the ES-003 Report in ACE to Find Your IEEPA-Affected Entries

Your CFO just asked how much you are owed on the IEEPA tariffs the company paid across 2025, and whether you can get it back. The honest answer is that you cannot size that refund, or file a single CAPE Declaration, until you know exactly which of your entries carried IEEPA duty and how much. That number lives in one place: a standard ACE report called ES-003. This guide shows you how to pull it, how to read it, and the ways it silently comes back wrong, so the figure you hand up the chain is defensible.

The ES-003 report (Entry Summary Line Tariff Details) is how you find your IEEPA-affected entries in ACE. It is the only standard ACE report with tariff-line-level detail, so it is the only one that exposes the Chapter 99 lines where IEEPA duty sits. Pull it under your Importer of Record account for the eligible window (February 4, 2025 through February 24, 2026), export to Excel, and filter the HTS column for 9903.01.xx and 9903.02.xx to isolate the IEEPA lines. Sum the line-level duty to size your refund, and read liquidation status to route each entry to CAPE, protest, or litigation.

Primary source: CBP's IEEPA duty refunds guidance, linked throughout and listed in full under References alongside the CSMS bulletins it points to.

This is the identify-your-entries step of the broader IEEPA tariff refund process, which is the hub that covers the whole journey from ACE setup to refund receipt. Here I am zooming in on the single step everyone gets stuck on: turning a wall of ACE folders into a clean list of IEEPA entries and a dollar figure.

Which ACE report shows my IEEPA duties, and is it ES-003?

ES-003, formally the Entry Summary Line Tariff Details report, is the ACE report that shows your IEEPA duties, and it is the only standard report that does. The reason is structural. IEEPA duty is not a total sitting on an entry; it is a separate Chapter 99 tariff line inside the entry, filed under a 9903 subheading on top of the base HTS line. Reports that summarize an entry into one duty total, such as ES-001 and ES-002, never surface that line. ES-003 breaks every entry summary into its individual tariff lines, which is why it is the only report where a 9903.01 or 9903.02 line, and the duty paid on it, actually appears.

That distinction is the difference between a correct refund and a wrong one. When I pull an ES-003 for a client who paid IEEPA duty layered on top of Section 232 and 301, it is the only report that shows each layer as its own line. Run the wrong report and the IEEPA layer is invisible, so you undercount your refund and never know it.

Report	What it returns	Shows line-level Chapter 99 (IEEPA) duty?
ES-001	Entry-level activity, one row per entry	No
ES-002	Summary-level totals per period	No
ES-003	Entry Summary Line Tariff Details, one row per tariff line	Yes, this is the one you want
ES-701	Courtesy Notice of Liquidation, liquidation dates and amounts	Status and liquidation amount only, no tariff-line duty detail

I call ES-003, ES-701, and a quick broker-filed reconciliation check the three-report stack for a refund pull, though ES-003 does almost all the work. ES-003 is the workhorse that gives you the money and the status in one place, ES-701 (the Courtesy Notice of Liquidation) is the optional clean liquidation-status read, and the reconciliation check confirms the ES-003 lines match what you believe you paid. Most importers only ever need ES-003; the stack matters when the numbers do not tie out.

This post is about finding the codes on the report, not the code taxonomy itself. For which Chapter 99 codes carry IEEPA duty versus other trade remedies, see the companion guide on which HTS codes carry IEEPA duties.

How do I pull ES-003 in ACE, step by step?

You pull ES-003 by logging into the ACE Portal under your Importer of Record account, navigating to the Entry Summary reports folder, opening ES-003, setting the eligible date range, running it, and exporting to Excel. Here is the full sequence. The exact folder names vary by account permissions, so treat the tree as a guide and look for the report by name if your path differs.

1. Log into the ACE Portal and select your Importer account. Use the Accounts dropdown to switch to the Importer view. IEEPA data belongs to the Importer of Record, so you must be in the Importer account, not a broker or ABI-filer view.
2. Go to Reports, then Folders. This opens the report library.
3. Expand Public Folders, then ACE, then Trade, then Entry Summary. Some accounts route through an Importer or Revenue subfolder before Entry Summary. If you do not see Entry Summary, look for the ES-00x report names directly.
4. Open ES-003, Entry Summary Line Tariff Details. This is the report, not ES-001 or ES-002.
5. Set the date range to February 4, 2025 through February 24, 2026. Confirm you are filtering on the entry-summary or entry date, not the record-creation date. This is the eligible IEEPA window, and the wrong date field silently drops entries.
6. Run the report, then export to Excel or CSV. Filtering by hand in the ACE viewer is painful; do it in a spreadsheet.
7. In Excel, filter the HTS column for 9903.01.xx and 9903.02.xx, sum the Line Tariff Duty Amount for those lines to get your gross IEEPA figure, and read the Liquidation Status column to bucket each entry into its recovery lane. Note that Liquidation Status and Liquidation Date are not on the ES-003 by default; add them from the report's column picker before you run it, or a clean pull will show the duty but not the lane.

That is the entire free method. Every Importer of Record can do it, and for a book of a few hundred entries it is a single afternoon. This guide assumes you already have ACE Portal access; if you do not, start with requesting ACE Portal access for an IEEPA refund, then come back here.

How do I tell which ES-003 lines are IEEPA versus 232, 301, or 122?

IEEPA lines are the ones whose HTS number begins 9903.01 (the fentanyl and trafficking family) or 9903.02 (the reciprocal family); other trade remedies live under different 9903 subheadings. This is the read-it step, and it is where a broad filter costs you money. Chapter 99 is shared real estate: Section 232 metals duties and Section 301 China duties also sit in 9903, just under different subheadings, and the later Section 122 balance-of-payments surcharge does too (its codes only begin after the IEEPA window closes). If you filter on 9903 alone you will scoop up non-IEEPA lines and over-count. Filter specifically to 9903.01.xx and 9903.02.xx.

Three columns carry the whole job:

• HTS Number. Filter to 9903.01.xx and 9903.02.xx to isolate IEEPA lines. Heading 9903.01 covers the fentanyl-related and trafficking IEEPA tariffs; 9903.02 covers the reciprocal IEEPA tariffs.
• Line Tariff Duty Amount. This is the actual IEEPA duty paid on that line, and the number you sum for your gross refund figure.
• Liquidation Status. This tells you which recovery channel each entry belongs to, which I cover below.

For the full taxonomy of which 9903 codes are IEEPA and which are Section 232, 301, or 122, the dedicated which HTS codes carry IEEPA duties guide is the reference. This post's job is to get you to those codes on your own report.

Why did my ES-003 come back empty or short?

An ES-003 that looks complete but is not usually fails in one of four predictable ways, and I call these the silent-drop taxonomy because each one undersizes your refund without throwing an error. This is the section worth reading twice, because a report that runs cleanly and returns rows still lies to you if any of these are in play.

1. Wrong report. You ran ES-001 or ES-002, got entry-level totals, and saw no Chapter 99 duty because those reports do not carry line detail. The IEEPA lines were never going to appear. Fix: use ES-003.
2. Not the Importer of Record. Your ACE account is a broker sub-account, or you imported DDP and the courier or seller was the actual IOR, so ES-003 returns an empty pull. The data follows the IOR number. Fix: pull under the IOR account, or confirm your IOR status. If a broker holds the data, request access; general reconciliation of broker-filed ACE data against your own records is a separate exercise covered in the broker entry data reconciliation guide.
3. Date-range clipping. You pulled a narrow range or filtered on the record-creation date instead of the entry date, so eligible entries fell outside the window. Fix: set the full February 4, 2025 to February 24, 2026 range on the entry-summary date field.
4. Missing Chapter 99 lines. IEEPA duty is a separate 9903 line, so a per-entry read (one line per entry) or a filter anchored on the base HTS misses it entirely. The report has the lines; your filter skipped them. Fix: filter the HTS column across all lines, not per entry.

The second failure, the non-IOR empty pull, is the one that panics people most, because a blank report reads like a technical error when it is actually an access-and-identity issue. If ES-003 returns nothing, check whether you are actually the IOR before you assume ACE is broken. If you are unsure whether you were the importer of record on DDP shipments, resolve that question first.

What do I do with the entries once I've found them?

Once your entries are identified, the liquidation-status column on ES-003 tells you which recovery channel each entry belongs in, and I call this the code-to-lane read because the status you see on the report maps directly to a filing decision and a deadline. Sizing the refund is only half the job; routing each entry to the right lane before its clock runs out is the other half. Here is the map.

ES-003 liquidation status	Recovery lane	Statutory basis and clock
Unliquidated	CAPE Phase 1 (or PSC)	Still open; CBP can reliquidate
Liquidated within ~80 days	CAPE Phase 1	CBP's stated 80-day cutoff, which sits inside the 90-day voluntary reliquidation window under 19 U.S.C. 1501
Liquidated ~81 to 180 days	Form 19 protest	180 days from date of liquidation under 19 U.S.C. 1514
Liquidated past 180 days, within 2-year statute	CIT complaint	28 U.S.C. 1581 at the Court of International Trade

CAPE, the Consolidated Administration and Processing of Entries function inside ACE, is the primary lane. CBP launched CAPE Phase 1 on April 20, 2026, and per that bulletin (CSMS #68315804) Phase 1 is "limited to certain unliquidated entries and certain entries within 80 days of liquidation." Valid refunds are generally issued within 60 to 90 days following acceptance of the CAPE Declaration, unless a compliance concern triggers further review. As of mid-2026, an entry that liquidated as recently as late spring can still fall inside the CAPE window, while an entry liquidated last autumn may already have aged into protest or litigation territory, which is exactly why you read the status line by line rather than assuming.

For entries in the 81-to-180-day band, filing a protest to preserve the statutory right is often the safe move even when you expect a later CAPE phase to cover them; the deep dive on that timing lives in the 180-day liquidation deadline guide. And to be clear about scope: pulling ES-003 comes before the CAPE CSV. Once your entries are identified, the CAPE Declaration filing checklist takes over, where those entry numbers go into Column A of the CBP template, capped at 9,999 per declaration. And if a refund later posts short, reconciling ES-003 against the REV-603 is a post-refund audit covered separately in the CAPE refund came short guide; that reconciliation happens after a refund posts, not before you file.

When the free method stops scaling

The ES-003 pull is free, and every Importer of Record can and should do it themselves. I want to be honest about that before I mention what my team builds, because leading with product on a how-to would be dishonest: for a few hundred entries, or even a couple thousand on a single broker, an afternoon in Excel gets you a defensible number.

The manual method starts to hurt at volume. When I pull an ES-003 for a client with roughly 4,000 lines across three brokers, the pain is not pulling the report, it is the after-work: isolating the 9903.01 and 9903.02 lines without accidentally including Section 232 or 301 Chapter 99 lines, summing duty accurately across thousands of rows, bucketing every entry by liquidation status, and reconciling against what each broker filed. Do that by hand across a large book and the error bars widen exactly where a six-figure refund is at stake.

That volume case is where GingerControl's IEEPA Refund Recovery service fits. The service works from the ES-003 export you provide; it runs the Chapter 99 filtering, sums the IEEPA duty, and buckets entries by liquidation status at scale, and it includes an IEEPA refund calculator built on exactly those ES-003 duty amounts and liquidation-status-driven eligibility. To set expectations honestly: GingerControl is builder-not-broker, human-in-the-loop software and advisory. It does not connect to or pull from ACE for you, it is not the Importer of Record, it is not a licensed customs broker, and it does not file your underlying customs entries or guarantee a refund amount. You still pull ES-003; the service turns it into a filing-ready, lane-bucketed figure and files the full refund package from it. Separately, the Tariff Calculator can break down the full tariff stack including the Chapter 99 layers if you want to model exposure before you pull the report.

FAQ

What is the ES-003 report in ACE? ES-003, the Entry Summary Line Tariff Details report, is a standard ACE report that returns every entry-summary line filed under your Importer of Record number, with HTS codes, line-level duty amounts, and liquidation status. It is the only standard ACE report with tariff-line-level detail, which is why it is the report that exposes IEEPA Chapter 99 duty.

Do I need ACE access to run ES-003? Yes. You need an ACE Portal account with Importer of Record access. If you do not have ACE access yet, request it first, then pull ES-003. A broker-only sub-account will not return your IOR data.

Which HTS codes on ES-003 are IEEPA? The IEEPA lines are 9903.01.xx (fentanyl and trafficking family) and 9903.02.xx (reciprocal family). Filter the HTS column to those two prefixes specifically, since other 9903 subheadings carry Section 232 and 301 duties (and, after the IEEPA window, the Section 122 surcharge).

How far back does ES-003 go for an IEEPA refund? Set the date range to February 4, 2025 through February 24, 2026, the full eligible IEEPA window. Fentanyl-related duty was collected from February 4, 2025, reciprocal duty from April 5, 2025, and collection stopped February 24, 2026.

What are unliquidated entries on my ES-003? Unliquidated entries are entries CBP has not yet finalized, so they are the cleanest refund cases and are eligible for CAPE Phase 1. Liquidated entries are subject to the 80-day, 180-day, and CIT clocks depending on how long ago they liquidated.

Related resources

• IEEPA Tariff Refund Guide: ACE, CAPE Process and Deadlines, the hub for the whole refund process.
• Which HTS Codes Carry IEEPA Duties, the 9903.01 versus 9903.02 code taxonomy.
• How to File the CAPE Declaration Correctly, the next step after you have identified your entries.
• ACE Portal Access for an IEEPA Tariff Refund, the prerequisite if you do not yet have ACE access.
• The 180-Day Liquidation Deadline for IEEPA Protests and CAPE, the deep dive on the protest clock.
• CAPE Phase 2 Scope, Timeline, and Eligibility, for entries outside the Phase 1 window.

References

• CBP CSMS #68315804, "Introduction, Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment," published April 10, 2026. content.govdelivery.com
• U.S. Customs and Border Protection, "International Emergency Economic Powers Act (IEEPA) Duty Refunds," accessed July 2026. cbp.gov
• Congressional Research Service, "Potential Refunds of Tariffs Imposed Under the International Emergency Economic Powers Act (IEEPA)," IF13150. congress.gov
• Liberty Justice Center, "How to Identify What IEEPA Tariffs You Paid in ACE," 2026. libertyjusticecenter.org
• Thompson Hine SmarTrade, "CBP Confirms April 20, 2026 Launch of Phase 1 of the IEEPA Tariff Refund Process," April 2026. thompsonhinesmartrade.com