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ES-003 Export Guide: How to pull your CBP entry summary from ACE

To evaluate whether your company paid IEEPA tariffs that may now be refundable, you first need one key document: the Entry Summary Line Tariff Detail report, commonly called the ES-003.

The ES-003 report is generated through U.S. Customs and Border Protection’s Automated Commercial Environment (ACE) Secure Data Portal. It provides entry-level tariff data, including HTS codes, entry numbers, duty amounts, and values.

For importers analyzing the impact of the February 20, 2026, Supreme Court ruling on IEEPA tariffs, the ES-003 is the fastest way to determine how much duty was paid and which entries may still be within a refund filing window.

This guide explains how to run an ES-003 CBP ACE export step-by-step.

What does the ES-003 report show?

The ES-003 Entry Summary Line Tariff Detail report is a built-in ACE report that provides detailed tariff information for each import entry line.

The report typically includes:

• Entry summary number
• Entry data
• HTS tariff classification
• Chapter 99 supplemental tariff codes
• Entered value
• Duty amounts paid

For IEEPA tariff analysis, the most important fields are the HTS codes and duty amounts.

IEEPA tariffs were recorded using Chapter 99 for supplemental tariff codes beginning with 9903. Filtering those codes allows importers to isolate IEEPA tariff exposure quickly.

According to guidance from BDO and the International Compliance Professionals Association (ICPA), the ES-003 is the correct ACE report to run when identifying IEEPA tariff payments.

Sources: BDO - IEEPA Tariff Refund FAQs, ICPA - ACE Answer Database

Before you run the ES-003 CBP ACE export

Before exporting your report, confirm two things.

1. You have an ACE portal account.

The report is generated through the ACE Secure Data Portal.

If you do not have an account, visit:

https://ace.cbp.dhs.gov

CBP launched an automated importer account application in October 2025. The process typically takes around 20 minutes to complete, although approval times may vary depending on demand.

Source: CBP - ACE Secure Data Portal

2. ACH Refund Enrollment is active.

As of February 6, 2026, CBP issues tariff refunds only through ACH electronic transfer.

Importers must complete the ACH Refund Authorization within ACE to receive refunds.

Without ACH enrollment, refunds cannot be processed.

Sources: CBP - ACH Refund Enrollment Federal Register - Electronic Refunds Interim Final Rule

Step-by-step: ES-003 CBP ACE export

Step 01- Log-in to ACE

Go to:

https://ace.cbp.dhs.gov

Sign in to the ACE Secure Data Portal.

Once logged in, navigate to the Reports section in the top menu.

Step 02- Locate the ES-003 report

Within the reports section, open the Entry Summary reports category.

Look for the report titled

ES-003: Entry Summary Line Tariff Details

This report generates entry-level tariff data, including HTS classifications and duty amounts.

CBP documentation confirms the report opens a prompt window for date parameters when launched.

Source: CBP CSMS #41530352

Step 03- Set the correct data range.

For IEEPA tariff analysis, use the following date parameters:

Start date: February 4, 2025

End date: February 20, 2026

These dates capture the full period during which IEEPA tariffs were imposed before the Supreme Court ruling.

Importers who only paid tariffs under the later reciprocal tariff program could start from April 2, 2025, but using the earlier data to ensure all potentially affected entries are included.

Step 04- Run and export the report

After setting the data range,

Click Run or Refresh.

If the prompt window does not appear automatically, press:

CTRL + R

This is known as ACE behavior documentation in CBP guidance.

Once the report loads, export it using the CSV or Excel export option.

Save the file- this exported file is your ES-003 dataset

Source: CBP CSMS #41530352

Step 05- Filter for IEEPA tariff codes

Open the export spreadsheet.

Locate the column labeled "HTS number" or tariff code.

Filter the column to show only codes beginning with:

• 9903.01.xx
• 9903.02.xx

These Chapter 99 codes correspond to IEEPA tariffs.

Other tariff lines may represent:

• Section 301 tariffs
• Section 232 tariffs
• Standard MFN duties

Those tariffs were imposed under separate statutory authorities and are not affected by the Supreme Court ruling on IEEPA tariffs.

For a full mapping of IEEPA HTS codes, refer to the CBP IEEPA FAQ.

Source: CBP - IEEPA FAQ

Step 06- Calculate total IEEPA duties paid.

After filtering the HTS column, add together the duty amount column for all rows containing 9903.01 or 9903.02 codes.

This total represents your company’s IEEPA tariff exposure.

It also determines:

• Potential refund amounts
• Which entries should be prioritized
• Which entries remain within filing deadlines.

Step 07- Record entry numbers and dates.

Each line in the ES-003 includes an entry summary number.

These identifiers are essential when preparing:

• Post Summary Corrections (PSC)
• Protests
• Court filings at the Court of International Trade

Keeping entry numbers and entry dates organized will make refund filing significantly faster.

If your customer broker manages ACE

Many importers rely on their customs broker to manage ACE filings.

If that applies to your company, ask your broker to run the report using the following instructions:

Run ES-003 Entry Summary Line Tariff Details

Date range:

February 4, 2025 - February 20, 2026

Filter HTS codes beginning with:

• 9903.01.xx
• 9903.02.xx

Ask them to provide the export, including:

• Entry numbers
• Entry dates
• HTS codes
• Duty amounts
• Estimated liquidation dates

Most brokers can generate this report in minutes.

What to do with your ES-003

Once you have the ES-003 export, you have the data needed to analyze your potential refund claim.

You can:

• Provide the report to your customs broker or trade attorney.
• Use it to prepare PSC or protest filings
• Identify entries approaching filing deadlines

Or you can analyze the data immediately using the Occams tool.

https://occams.ai/ieepa-tariff-refund-calculator/

Upload your ES-003 file, and the calculator will automatically identify:

• Total IEEPA tariffs paid
• Entry-level refund potential
• Which entries remain within actionable filing windows

Processing occurs directly in the browser, and files are not stored.

Final note

The ES-003 report is the starting point for any IEEPA tariff refund analysis. Without it, importers cannot determine their exposure, identify relevant HTS codes, or confirm which entries remain within filing deadlines.

As court rulings and CBP guidance continue to evolve following the Learning Resources v. Trump decision, maintaining accurate entry-level data will remain essential.

This guide is based on official CBP publications, Federal Register notices, and published legal analysis. It is provided for informational purposes only and does not constitute legal or tax advice.

Importers should consult a licensed customs broker or trade attorney for guidance specific to their situation.

Organizations assessing their potential exposure may find the IEEPA Tariff Refund Calculator a useful starting point: https://occams.ai/ieepa-tariff-refund-calculator/