There’s one document that matters more than any other for your IEEPA tariff refund: the ES-003 Entry Summary Details report. It’s a standard report from CBP’s ACE system that contains every entry summary line filed under your importer of record number — including the HTS codes, duty amounts, and liquidation statuses that determine your refund eligibility.
If you’ve heard people talk about “pulling your ACE data” or “validating your entry information,” this is what they mean. The ES-003 is the raw data that feeds everything else: your CAPE portal filing, your refund calculation, your protest filings, and your Impact Assessment. Without it, you’re working blind.
This guide explains what the ES-003 contains, how to read each field, which lines indicate IEEPA duties, and what common issues to watch for.
What the ES-003 report contains
The ES-003 is the most detailed standard report available from the ACE portal. While other reports (ES-001, ES-002) provide summary-level data — total duties per entry, aggregate values per period — the ES-003 breaks everything down to the line level. That means you see every individual tariff classification line within each entry summary.
This matters for IEEPA refunds because a single entry summary often contains multiple tariff lines: regular duties under Chapters 1-97, plus additional Chapter 99 duties for Section 301, Section 232, or IEEPA tariffs. You need line-level data to isolate the IEEPA-specific lines (HTS headings 9903.01 and 9903.02) from everything else.
Here’s what a typical ES-003 export looks like in spreadsheet form:
| Entry Summary # | Entry Date | HTS Number | Ordinal | Origin | Goods Value | Duty Amount | Liq Status | Liq Date |
|---|---|---|---|---|---|---|---|---|
| EY1-2345678-9 | 2025-03-15 | 8471.30.0100 | 001 | CN | $125,000 | $6,250 | LIQ | 2026-01-28 |
| EY1-2345678-9 | 2025-03-15 | 9903.88.0300 | 002 | CN | $125,000 | $31,250 | LIQ | 2026-01-28 |
| EY1-2345678-9 | 2025-03-15 | 9903.01.0100 | 003 | CN | $125,000 | $25,000 | LIQ | 2026-01-28 |
| EY1-3456789-0 | 2025-06-22 | 8471.30.0100 | 001 | CN | $85,000 | $4,250 | UNLIQ | — |
| EY1-3456789-0 | 2025-06-22 | 9903.88.0300 | 002 | CN | $85,000 | $21,250 | UNLIQ | — |
| EY1-3456789-0 | 2025-06-22 | 9903.01.0100 | 003 | CN | $85,000 | $17,000 | UNLIQ | — |
In this example, you have two entries for electronics from China. Each entry has three tariff lines: a regular duty line (Chapter 84), a Section 301 line (9903.88), and an IEEPA fentanyl line (9903.01). Only the 9903.01 lines are refundable — $25,000 on the first entry and $17,000 on the second.
The first entry is liquidated (you’d need to check if it’s within the 180-day protest window). The second is unliquidated (eligible for Post-Summary Correction).
Field-by-field reference
Here’s what each field in the ES-003 means and why it matters for your IEEPA refund:
Entry Summary Number
What it is: The unique identifier assigned to each entry summary when it’s filed with CBP. Format is typically two letters, a dash, seven digits, a dash, and one check digit (e.g., EY1-2345678-9).
Why it matters: Every claim you file through CAPE, and every protest you file under 19 U.S.C. Section 1514, references specific entry summary numbers. If this field is blank, corrupted, or truncated in your export, you can’t file a valid claim for that entry.
What to watch for: Entries with missing or partial entry summary numbers. This usually indicates an export error — re-pull the report. Also check that the number format is consistent across all rows.
Entry Date
What it is: The date the goods entered U.S. commerce. This is the date of arrival at the port of entry, not the date the entry summary was filed (which may be several days later).
Why it matters: Only entries with dates between February 4, 2025 and February 24, 2026 are eligible for IEEPA refunds. This is the coverage period defined by the IEEPA executive orders (start) and the Supreme Court ruling (end). If your entry date falls outside this window, the entry isn’t eligible regardless of what HTS codes it carries.
What to watch for: Entries right at the boundary dates. February 4, 2025, entries should have IEEPA codes if the goods were subject to the tariffs. February 24, 2026, entries may or may not have IEEPA codes depending on the exact timing of the tariff removal.
Entry Type
What it is: A code indicating the type of entry. The most common types are 01 (formal consumption entry) and 11 (informal entry). Other types include 06 (FTZ), 21 (warehouse), and 22 (re-export).
Why it matters: IEEPA tariffs applied primarily to consumption entries (types 01 and 11). If you have entries under other types, the IEEPA tariff application and refund eligibility may differ. Confirm with your broker.
What to watch for: Non-standard entry types that may require special handling in CAPE.
HTS Number
What it is: The Harmonized Tariff Schedule classification code for each line item. This is the field that determines whether a duty is IEEPA-related and therefore refundable.
Why it matters: You’re looking for codes under headings 9903.01 (fentanyl IEEPA) and 9903.02 (reciprocal/Liberation Day IEEPA). All other HTS codes — including 9903.88 (Section 301) and 9903.80 (Section 232) — are not refundable under the Supreme Court ruling.
What to watch for:
- Lines with 9903.01 or 9903.02 codes — these are your refundable IEEPA duties
- Lines with 9903.88 or 9903.80 codes — these are NOT refundable but often appear on the same entries
- Lines with only regular Chapter 1-97 codes — these represent baseline duties, also not refundable
- Missing HTS codes — indicates an export error
Our HTS code reference provides a complete breakdown of which codes qualify.
Tariff Ordinal Number
What it is: A sequential number that identifies the position of each tariff line within the entry summary. Also used to link the tariff line to the specific legal provision under which the duty was assessed.
Why it matters: The tariff ordinal connects each duty line to the specific executive order provision. CAPE will use this to verify that the HTS code and the underlying legal authority are consistent. If the ordinal doesn’t match the expected provision, the claim may be flagged for review.
What to watch for: Ordinals that seem out of sequence or entries with missing ordinals.
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Country of Origin
What it is: The two-letter ISO country code identifying where the goods were manufactured or substantially transformed. For example, CN (China), MX (Mexico), CA (Canada), DE (Germany), JP (Japan).
Why it matters: IEEPA tariff rates varied by country of origin. China had different rates under 9903.01 than Mexico or Canada. The 9903.02 reciprocal tariff rates varied dramatically by country. The country of origin field confirms that the correct IEEPA provision was applied to each entry line.
What to watch for: Country codes that don’t match the IEEPA provision. For example, if you see a 9903.01 (fentanyl) code on an entry with a German country of origin, that’s likely a misclassification — fentanyl IEEPA tariffs targeted China, Mexico, and Canada specifically.
Goods Value (Entered Value)
What it is: The declared customs value of the goods for that tariff line, in U.S. dollars. This is the basis on which ad valorem (percentage-based) duties are calculated.
Why it matters: The IEEPA duty amount should equal the goods value multiplied by the applicable IEEPA tariff rate. If the duty amount and goods value don’t reconcile at the expected rate, there may be a classification error or a prior amendment that changed the amounts.
What to watch for: Duty amounts that don’t match the goods value multiplied by the expected rate. A 20% IEEPA tariff on $100,000 of goods should produce a $20,000 duty. If you see $15,000 or $25,000, investigate.
Duty Amount
What it is: The actual duty assessed and collected by CBP for that tariff line, in U.S. dollars.
Why it matters: This is the amount you’re claiming as a refund. For IEEPA lines (9903.01, 9903.02), the duty amount is what you overpaid. The sum of all IEEPA duty amounts across all your eligible entries is your baseline refund claim, before statutory interest.
What to watch for:
- Zero-dollar duty amounts on IEEPA lines — may indicate the duty was already corrected via PSC
- Duty amounts that don’t reconcile with your broker invoices or accounts payable records
- Unusually large or small amounts compared to the goods value and expected rate
Liquidation Status
What it is: Indicates whether CBP has finalized (“liquidated”) the entry. Values typically include “LIQ” (liquidated), “UNLIQ” (unliquidated), or “SUSP” (suspended liquidation).
Why it matters: Liquidation status determines your recovery path:
- UNLIQ — eligible for Post-Summary Correction (fastest path)
- LIQ — must check the liquidation date for the 180-day protest window
- SUSP — liquidation has been suspended, usually due to an ongoing investigation or court order
What to watch for: Entries that show “UNLIQ” now but may liquidate before you file your CAPE claim. Entries typically liquidate approximately 314 days after filing. If your entry is approaching that window, the status may change between now and when you file.
Liquidation Date
What it is: The date CBP finalized the entry. Only populated for liquidated entries.
Why it matters: This date starts the 180-day protest clock. If today’s date minus the liquidation date is less than 180 days, you can still file a formal protest under 19 U.S.C. Section 1514. If it’s more than 180 days, the protest window has closed and you may need CIT litigation.
What to watch for: Entries where the 180-day window is closing soon. If an entry liquidated 150 days ago, you have 30 days to file a protest. Don’t wait for CAPE — file the protest now to preserve your rights.
Common issues with ES-003 data
After reviewing hundreds of ES-003 reports for IEEPA refund preparation, here are the issues that come up most frequently:
Wrong date range
The most common mistake is pulling the ES-003 for too short a period. If you request January 2025 to December 2025, you’ll miss entries from January-February 2026. Always use the full IEEPA period: February 4, 2025 through February 24, 2026.
Missing entry lines
Some ES-003 exports truncate when the data volume is very large. If you have thousands of entries during the IEEPA period, check that the export is complete. Compare the total number of entry summary numbers in your export against the count shown in ACE’s summary view. If numbers don’t match, you may need to export in smaller date-range batches.
Incomplete liquidation data
ACE sometimes shows a delay between when an entry is liquidated and when the liquidation status and date update in reports. If you pulled your ES-003 a few weeks ago, some entries that showed “UNLIQ” may have since been liquidated. Re-pull periodically as you approach your CAPE filing date.
Duty amounts that include antidumping/countervailing duties
Some entries are subject to antidumping (AD) or countervailing duty (CVD) orders in addition to IEEPA tariffs. AD/CVD amounts may appear on the same entry summary but under different HTS codes. Make sure you’re only including IEEPA duty amounts in your refund claim, not AD/CVD amounts.
Entries amended via Post-Summary Correction
If your broker filed a PSC on an entry during the IEEPA period, the ES-003 may show either the original data or the amended data depending on when the PSC was processed. If a PSC already removed the IEEPA duties, the entry is no longer eligible for a CAPE refund (the refund was already processed through the PSC).
How to use the ES-003 for your refund claim
Once you’ve pulled and reviewed your ES-003, here’s the workflow:
- Filter for HTS codes beginning with 9903.01 or 9903.02
- Verify that each filtered line has a valid entry summary number, entry date within the IEEPA period, and a non-zero duty amount
- Sum the duty amounts to get your baseline refund claim
- Categorize each entry by liquidation status (UNLIQ = PSC path, LIQ within 180 days = protest path, LIQ beyond 180 days = CIT or claim assignment)
- Flag any entries approaching the 180-day protest deadline for immediate protest filing
- Reconcile duty amounts against your internal records and resolve discrepancies with your broker
- Calculate estimated statutory interest for each entry from the overpayment date
Steps 1-7 are exactly what an Impact Assessment does, systematically and completely. The assessment takes your ES-003 data as input and produces a filing-ready package with validated entries, calculated refunds, liquidation mapping, deadline tracking, and data quality flags. For importers with more than a handful of entries, having this done professionally saves significant time and reduces the risk of errors that could delay CAPE processing.
How many entries should you expect?
If you’re not sure whether your ES-003 will contain 10 entries or 10,000, here are some rough benchmarks based on import volume:
| Company Profile | Typical IEEPA-Period Entries | Typical IEEPA Lines |
|---|---|---|
| Small importer (< $1M annual imports) | 10-50 entries | 20-150 lines |
| Mid-size importer ($1M-$20M annual) | 50-500 entries | 150-2,000 lines |
| Large importer ($20M-$100M annual) | 500-5,000 entries | 2,000-20,000 lines |
| Major importer ($100M+ annual) | 5,000+ entries | 20,000+ lines |
Keep in mind that each entry summary may contain multiple tariff lines, and only the lines with IEEPA HTS codes (9903.01, 9903.02) are refundable. A company with 1,000 total entry lines might have 300 IEEPA lines and 700 non-IEEPA lines.
The volume of your IEEPA lines affects your preparation approach. If you have 20 IEEPA lines, you can validate them manually in an afternoon. If you have 5,000, you need systematic data processing — which is where an Impact Assessment becomes essential rather than optional.
The ES-003 is your foundation
Everything in the IEEPA refund process builds on the ES-003. Your CAPE filing references it. Your protest filings reference it. Your refund calculation derives from it. Your recovery strategy depends on the liquidation statuses it reveals. Your queue position in CAPE depends on the data quality it reflects.
If you haven’t pulled your ES-003 yet, do it today. If you have it but haven’t reviewed it, review it this week. If you’ve found issues, start resolving them with your broker now. The CAPE portal is weeks away from launch, and the importers who walk in with clean, validated ES-003 data will be the first to receive refunds.
