ES-003 vs TR-011 vs CF-7501 — Which ACE Report Do You Need?
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TL;DR – For IEEPA refunds, you need the ES-003. TR-011 is a different ACE report not designed for entry-level HTS analysis — and it doesn't return historical IEEPA codes reliably. The CF-7501 is not a report at all; it's the entry form your broker filed, useful for verification but not for CAPE preparation. ES-003 is what CBP expects, and it's what every CAPE preparation workflow is built around.
Three things people confuse
The ACE Portal reports section is not intuitive. Names overlap, descriptions are vague, and multiple reports can look like they're showing similar data. For IEEPA refund purposes, here's what each one actually is:
| Report | What it shows | Use for CAPE? |
|---|---|---|
| ES-003 | All your entries, line by line, with HTS codes, duty amounts, and liquidation status | Yes — this is the source |
| TR-011 | An ACE revenue/duty report not designed for entry-level HTS analysis | No |
| CF-7501 | The entry summary form filed at the time of import | No (but useful for verification) |
ES-003 — Entry Summary Line Tariff Details
The ES-003 is the right report for IEEPA work. It shows every formal customs entry you filed as Importer of Record, broken down to the HTS line level. One row in the ES-003 represents one HTS code on one entry.
For CAPE preparation, you care about rows where the HTS Code column starts with 9903.01 or 9903.02. Those are the two IEEPA code families:
9903.01 covers IEEPA tariffs on Canada, Mexico, and China. This includes both the fentanyl/trafficking-related duties that started February 2025 and all China-specific IEEPA codes — including 9903.01.24 (China fentanyl surcharge), 9903.01.25 (China 10% reciprocal baseline), 9903.01.63 (China 125% rate during April-May 2025), and others.
9903.02 covers the Liberation Day reciprocal tariffs imposed globally starting April 2, 2025. Each subheading under 9903.02 corresponds to a specific country — for example, Vietnam, EU member states, Japan, and dozens of others each have their own 9903.02.xx code.
Any entry with a dutiable 9903.01 or 9903.02 code is potentially eligible for CAPE. Other Chapter 99 codes on the same entry — Section 301 (9903.88.xx), Section 232 (9903.80/9903.81.xx), Section 122 (9903.03.xx) — are not refundable through CAPE and stay on the entry.
Two fields that aren't included by default:
Liquidation Status and Liquidation Date don't appear in the standard ES-003 configuration. You have to add them manually when building the report. Without them, you can't tell whether an entry is Phase 1 eligible (unliquidated or within 80 days of liquidation) or needs a Form 19 protest instead.
See How to Pull the ES-003 Report for exact step-by-step instructions including how to add those fields.
TR-011 — why it won't work
TR-011 is an ACE duty and revenue report. It's not designed for entry-level HTS code analysis — the level of detail is different from what CAPE preparation requires.
For IEEPA work, you need to see exactly which HTS codes applied to which entries, specifically which 9903.01 and 9903.02 lines generated duty. TR-011 doesn't provide that breakdown. You can see that duties were paid, but you can't cleanly distinguish IEEPA duties from Section 301 (9903.88) or Section 232 (9903.80/9903.81) line by line without significant additional work.
The ES-003 was built to give you this HTS-line-level view across all your entries at once. It captures data as it existed at the time of filing — a historical snapshot. When you run ES-003 today, it still shows you the 9903.01 and 9903.02 codes exactly as they were assessed on your entries in 2025 and early 2026.
CBP's official CAPE guidance references ES-003 as the source for entry data. Every CAPE preparation workflow built by brokers, software tools, and trade attorneys starts with ES-003.
CF-7501 — entry form, not a report
The CF-7501 (Entry Summary) is a form, not an ACE report. Your customs broker filed a CF-7501 with CBP for each shipment when it cleared customs. It contains the same underlying data as the ES-003 — entry number, HTS codes, duty amounts, IOR — but it covers one entry at a time rather than giving you an aggregate view across all your entries.
You would use a CF-7501 for two things in the IEEPA context:
Verifying who is listed as Importer of Record. The IOR field on the CF-7501 tells you definitively whether your company is the IOR or whether a broker, carrier, or freight forwarder was listed instead. If a third party is listed, the IEEPA refund belongs to them, not you. The ES-003 pulls data under your ACE account's EIN — if entries appear there, your company was likely the IOR — but CF-7501 is the authoritative confirmation. See Am I the Importer of Record? for more on this.
Troubleshooting ES-003 discrepancies. If a duty amount in your ES-003 looks wrong, the CF-7501 for that specific entry is the original source document to compare against.
To get copies of your CF-7501s, request them from your customs broker. They're required to keep entry records for five years. Entry numbers appear on most freight paperwork and can be used to identify which broker filed which entries.
What to use when
| If you need to... | Use |
|---|---|
| Identify IEEPA-eligible entries for CAPE | ES-003 |
| Check liquidation status and dates | ES-003 (with Liquidation Status and Liquidation Date fields added) |
| See total duty payments by period | TR-011 (but not for IEEPA identification) |
| Verify who the IOR is on a specific shipment | CF-7501 (request from broker) |
| Build your CAPE Declaration CSV | Entry numbers from ES-003 |
| Check why CAPE rejected a specific entry | Compare ES-003 data against CF-7501 |
The most common mistake
People pull an ES-003, see their entries, and think they're ready to build a CAPE CSV. Then they hit a wall trying to figure out which entries are Phase 1 eligible versus which need a Form 19 protest.
The answer is in Liquidation Status and Liquidation Date — which aren't in the default report. You have to go back, edit the report configuration, add those two fields explicitly, and regenerate. You can't add them after the fact.
If your ES-003 file doesn't have a Liquidation Status column, you need to regenerate it. See How to Pull the ES-003 Report for the exact steps.
Frequently Asked Questions
What is the difference between ES-003 and TR-011? ES-003 shows every entry you filed broken down by HTS line — the record of what duties were assessed on each entry. TR-011 is a different ACE report not designed for entry-level HTS analysis. For IEEPA refund work, you need ES-003 because it shows the specific 9903.01 and 9903.02 tariff codes at the entry level. TR-011 doesn't provide that granularity.
Can I use TR-011 instead of ES-003 for CAPE? No. CBP's CAPE guidance references ES-003 as the source for entry data. TR-011 is not designed for the HTS-line-level analysis CAPE preparation requires. Every CAPE preparation workflow is built around ES-003.
What are 9903.01 and 9903.02 codes? These are the two IEEPA Chapter 99 tariff code families. 9903.01 covers IEEPA tariffs on Canada, Mexico, and China — both the fentanyl/trafficking-related duties and all China-specific reciprocal codes. 9903.02 covers the Liberation Day reciprocal tariffs on all other countries, with each subheading corresponding to a specific country. Both families are refundable through CAPE. Section 301 (9903.88), Section 232 (9903.80/81), and Section 122 (9903.03) codes are not.
Where do I find my CF-7501? Your customs broker has copies — they're required to keep entry records for five years. Request them by entry number or date range. Entry numbers usually appear on freight invoices and shipping documentation from the period.
My ES-003 shows no IEEPA duties — what went wrong? A few possibilities. Check the date range — IEEPA duties were assessed on entries from February 4, 2025 through February 24, 2026. If your date range doesn't cover this period, your IEEPA entries won't appear. Next, filter the HTS Code column for values starting with 9903.01 or 9903.02 — if you're only seeing 9903.88 codes, your entries had Section 301 but no IEEPA duties. If you see no Chapter 99 codes at all, either your entries genuinely had no IEEPA duties, or the report configuration is off. Request a CF-7501 from your broker for a specific shipment you know was subject to IEEPA tariffs and compare the HTS codes there against your ES-003.
Does ES-003 include Section 301 and Section 232 entries too? Yes. ES-003 shows all HTS lines across all your entries, including Section 301 (9903.88), Section 232 (9903.80 and 9903.81), and Section 122 (9903.03). Only the 9903.01 and 9903.02 lines are refundable through CAPE. You'll need to filter for those specifically — or upload your ES-003 to a tool that does it automatically.