What Is the ES-003 Report?

The ES-003 – officially the Entry Summary Line Tariff Details report – is a standard report inside CBP's ACE Portal. It lists every formal customs entry you filed as the Importer of Record: the entry number, entry date, HTS codes assessed, duties paid, and liquidation status.

For IEEPA tariff refunds, the ES-003 is the starting point. It's the only report that shows your entries exactly as they were filed, including the Chapter 99 IEEPA subheadings (9903.01.xx and 9903.02.xx) that determine what's refundable.

What the ES-003 contains

The report shows one row per HTS line per entry. A single entry with multiple HTS codes will appear as multiple rows. The key fields for CAPE preparation are:

Entry Number – the 11-character identifier (filer code + 8 digits) you'll put in your CAPE Declaration CSV.

Entry Date – when the entry was filed. Determines which IEEPA rate applies, since rates changed multiple times between February 2025 and February 2026.

HTS Code – the 10-digit tariff classification. IEEPA duties used codes starting with 9903.01 or 9903.02. Section 301 China duties used 9903.88. Section 232 steel and aluminum used 9903.80 and 9903.81. Only the 9903.01 and 9903.02 lines are refundable through CAPE.

Duty Amount – what was actually assessed for that HTS line on that entry.

Entered Value – the declared value of the goods.

Liquidation Status – whether CBP has finalized the entry. Determines whether it's eligible for CAPE Phase 1 or requires a Form 19 protest. This field is not included in the default ES-003 configuration – you have to add it manually when building the report.

Liquidation Date – when CBP finalized the entry, if it has liquidated. Used to calculate whether you're within the 80-day Phase 1 window or the 180-day Form 19 protest window.

Why ES-003, not TR-011

Before February 2026, some importers and brokers used the TR-011 report for duty analysis. That approach no longer works for IEEPA purposes.

CBP deactivated IEEPA-related HTS codes in the TR-011 report on February 24, 2026 – the same day IEEPA tariffs stopped being collected. TR-011 reflects current tariff logic, and since IEEPA codes are no longer active, the report returns incomplete or missing data for 9903.01 and 9903.02 entries.

ES-003 stores data as it existed at the time of filing. Running it today still shows the IEEPA codes your entries actually carried in 2025 and early 2026. This is why CBP's official CAPE guidance points to ES-003, not TR-011.

What ES-003 does not show by default

Two fields that are critical for CAPE preparation are not included in the default ES-003 configuration:

Liquidation Status – must be added manually
Liquidation Date – must be added manually

Without these fields, you can't determine whether an entry is eligible for CAPE Phase 1 (unliquidated or liquidated within the past 80 days) or requires a Form 19 protest (liquidated 81–180 days ago). Many importers pull ES-003, see the missing columns, and assume the data isn't available. It is available – you just have to select those fields when configuring the report.

The step-by-step instructions for adding these fields are in the How to Pull the ES-003 Report guide.

Who needs the ES-003

You need an ES-003 if you are:

The Importer of Record on customs entries that carried IEEPA duties (HTS codes 9903.01.xx or 9903.02.xx) between February 2025 and February 2026
Planning to file your own CAPE Declaration through ACE Portal
Working with a broker who needs your entry data to file on your behalf

If your shipments came in via DDP terms and your freight forwarder or courier was listed as the IOR, those entries won't appear in your ES-003 under your EIN. In that case, the refund goes to the forwarder, not to you directly. See DDP Shipments and Courier as IOR for more on how to confirm who is the IOR on your entries.

Frequently Asked Questions

Is the ES-003 the same as the CF-7501? No. The CF-7501 (Entry Summary) is the paper or electronic form your broker files with CBP when an entry is made. The ES-003 is an ACE Portal report that aggregates entry summary data across all your entries. The ES-003 pulls from the same underlying data as the CF-7501, but as a report rather than an individual filing.

I pulled my ES-003 and liquidation status is blank. What happened? Liquidation Status isn't included in the default ES-003 field configuration. Go back into the report settings and manually add the Liquidation Status and Liquidation Date fields, then run the report again. The data is there – it just wasn't selected.

My ES-003 shows IEEPA duties as $0.00 or "FREE." Does that mean I get no refund on those lines? Correct. If the duty amount on an IEEPA line is zero, there's nothing to refund. This can happen when an entry was filed under an IEEPA code but the duties were assessed as free due to an exemption or specific filing treatment. CAPE will either exclude these entries automatically or CBP's secondary validation will filter them.

Can I use my broker's report instead of pulling ES-003 myself? Yes, as long as the report contains the same fields – entry number, entry date, HTS codes, duty amounts, liquidation status, and liquidation date. Some broker software exports this data in a different format. If you're using a third-party report, confirm it covers the full IEEPA period (February 4, 2025 through early February 2026) and includes all required fields.

Does the ES-003 include Section 301 and Section 232 entries too? Yes. The ES-003 shows all HTS lines across all your entries, including 9903.88 (Section 301), 9903.80 and 9903.81 (Section 232), and 9903.03 (Section 122). Only the 9903.01 and 9903.02 lines are refundable through CAPE. You'll need to filter or have a tool filter for you – see IEEPA vs Section 301 – What's Refundable for the full breakdown.