Independent reference · Not legal advice
ES-003 Report and CAPE Declaration
CBP opened the Customs Adjudication and Payment for Entries (CAPE) program on April 20, 2026, allowing reliquidation and refund of IEEPA duties paid on goods entering the U.S. since February 4, 2025. This site documents the filing process, eligibility criteria, and deadlines.
Start here
How to pull the ES-003 report
Step-by-step guide to exporting from ACE Portal, including the required Liquidation Status fields.
Read the guideCAPE Declaration filing guide
How to submit a CAPE Declaration in ACE Portal, CSV format requirements, and common error codes.
Read the guideTools
Pre-CAPE Audit
Upload an ES-003 report. Each entry is graded Green, Yellow, or Red. Green entries export as a CAPE Declaration CSV.
OpenRefund Calculator
Estimate IEEPA duty refund by country of origin, including §1505 interest accrued from the payment date.
OpenEntry Number Formatter
Validate and convert CBP entry numbers into the 11-character format required for CAPE Declaration submissions.
OpenReference by situation
Determining eligibility
- Who is eligible for the IEEPA refund
- IEEPA vs Section 301 — what's refundable
- What is the ES-003 report
- What is the CAPE Portal
- What is liquidation in customs
- Am I the Importer of Record
- DDP shipments and courier as IOR
- UPS World Ease account mismatch
- Non-resident importer refunds
- I sold my refund rights — what now
- Section 122 vs IEEPA
Preparing and filing
After submission
- All IEEPA refund deadlines
- When will I get my refund
- Form 19 protest — when and how
- June 7 appeal risk
- Verifying your refund status
- CAPE rejection error codes
- CAPE permanently blocked — PSC locked
- CAPE offset risk
- Refund not received — what to check
- ES-003 rows disappeared after CAPE
- Interest on your refund
- Is your refund taxable income
- REV reports — tracking payments
- CAPE Phase 2 — what to expect
Key dates
All deadlinesStart of IEEPA duty collection
CAPE Phase 1 opened
Form 19 protest deadline — February 2025 entries
Form 19 protest deadline — April 2025 entries
CAPE Phase 1 filing deadline
How to Pull the ES-003 Report from ACE Portal
liquidation status, and the HTS codes that determine what's refundable. Without it, you cannot file a CAPE Declaration. This guide covers the two fields CBP does not add by default.
- 1Open ACE Portal → Reports → ES-003 Entry Summary
- 2Add Liquidation Status and Liquidation Date fields
- 3Export as CSV and filter for 9903.01 / 9903.02 codes
Already have your ES-003?
Get your CAPE CSV in seconds
Upload your ES-003. Every entry is flagged Green, Yellow, or Red. Green entries export as a ready-to-submit CSV.
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Common Questions
See all 25 questionsAbout this resource
ES-003.com is an independent reference for U.S. importers navigating the CBP CAPE program and IEEPA tariff refunds. Not affiliated with U.S. Customs and Border Protection or any government agency. Content reflects publicly available CBP guidance and is for informational purposes only — not legal or financial advice. Consult a licensed customs broker or trade attorney for advice specific to your situation.
For official program details, see CBP IEEPA Duty Refunds.