Data guide

What data you need to recover IEEPA duties

A successful IEEPA refund claim — through CAPE or through a protest — depends on accurate, complete entry-level data. Most of what's needed already exists in your customs broker's records or in your ACE Portal account. This guide walks through what to ask for, where it lives, and how to set up the operational pieces (ACE access and ACH enrollment) that CBP requires.

Where the data lives

Your customs broker's ES-003 export. The fastest source for most importers. Brokers can pull a structured export of every entry they filed on your behalf, with HTS codes, duty amounts, and liquidation status.

Your CF-7501 entry summaries. The official entry document for each shipment. Useful when you want to verify a specific entry against the ES-003 data.

The ACE Secure Data Portal. CBP's electronic system. If you have an Importer sub-account, you can run reports yourself — including the REV-615 CAPE Refunds Trade Report.

How to ask your broker for ES-003

The fastest way to get moving is a short, specific email to your broker contact. Below is a template you can adapt — fill in the bracketed fields and send.

Subject: Request - ES-003 export for IEEPA refund review

Hi [broker contact],

We're reviewing our IEEPA tariff exposure for entries filed between April 2025 and February 2026. Could you please pull the ES-003 export from ACE for our entries during that window?

We're using this to identify Chapter 99 HTS lines and quantify potential refund exposure under the recently launched CAPE process. Please include liquidation status and liquidation dates so we can determine which entries fall under Phase 1.

Thanks,
[your name]

Setting up ACH for refunds

CBP refunds are issued electronically only — no paper checks. To receive a refund, your business must have ACH banking information on file in the ACE Portal under the Importer sub-account.

Confirming you're the importer of record

The importer of record (IOR) is the party legally responsible for the entry — and the party CBP recognizes for refund purposes. Only the IOR (or the licensed broker who filed on their behalf) can submit a CAPE declaration, so confirming IOR status is the first thing to verify before any refund work begins.

Your CF-7501 entry summary lists the IOR for each shipment; your customs broker can confirm the IOR for entries they filed. Note that for small parcel or courier shipments, carriers such as UPS or FedEx often serve as the IOR, in which case any refund flows through them rather than directly to you.

What tariffs are NOT recoverable

Section 232 (steel, aluminum, autos, copper, semiconductors, lumber)
Section 301 (China-related)
Section 122 (the new 10% balance-of-payments tariff)

Ready to review your data?

We can run a confidential assessment in under 10 business days.

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