The ES-003 Entry Summary Line Levels Detail report is the single most important document for verifying your IEEPA tariff refund eligibility and calculating your specific exposure. It contains every entry line, every HTS code, and every duty amount — the raw data that determines whether you have recoverable IEEPA surcharges and, if so, how much.
Following the February 2026 Supreme Court ruling in Learning Resources v. Trump (6-3 decision striking down $166 billion in IEEPA tariffs), the ES-003 became the foundational document for the recovery process. Our eligibility checker can tell you whether you likely qualify based on four screening criteria, but the ES-003 provides definitive confirmation at the entry level.
Who can pull it
The ES-003 report is available through CBP’s ACE Secure Data Portal. Access requires an ACE account with the appropriate role permissions. If you do not have one, your customs broker almost certainly does and can export the report for you in minutes.
Most importers of record have at least read-only access to ACE. If you have filed entries with CBP at any point, you likely have an ACE portal account — even if you have never logged in directly. Your customs broker can confirm your access level.
How to export the ES-003
- Log into the ACE Secure Data Portal at ace.cbp.dhs.gov
- Navigate to the Reports section in the left navigation
- Select “Entry Summary Line Levels Detail” (report code ES-003)
- Set the date range to February 7, 2025 through February 24, 2026 — this covers the entire IEEPA tariff collection period
- Apply any additional filters if desired (port of entry, importer of record number)
- Export as CSV or Excel
The report may take several minutes to generate for importers with high entry volumes. For importers with entries across multiple ports, a single export captures everything — no need to run separate reports per port.
Key fields to look for
The ES-003 report includes dozens of fields. For IEEPA eligibility verification, focus on these:
- HTS Number — look for codes starting with 9903.01 or 9903.02. These are the IEEPA surcharge headings. If you see them, you have confirmed IEEPA tariff payments.
- Entry Date — confirms the entry falls within the covered period.
- Line Tariff Duty Amount — the actual IEEPA duty paid on each line. Sum these for your gross recoverable exposure.
- Entry Summary Number — unique identifier for each entry filing.
- Liquidation Status — determines which recovery path applies (post-summary correction, protest, or CIT).
- Liquidation Date — if liquidated, starts the 180-day protest window under 19 U.S.C. section 1514.
- Tariff Ordinal Number — identifies the specific tariff provision applied to each line.
Interpreting what you find
If you see HTS codes starting with 9903.01 or 9903.02 in your report, you have confirmed IEEPA tariff payments. The total of the duty amounts on those lines represents your gross recoverable exposure.
Be aware that your entries may also contain other Chapter 99 codes. Section 301 tariffs appear under HTS 9903.88 — these are not refundable and were not affected by the Supreme Court ruling. Section 232 tariffs on steel and aluminum also remain in effect. For a detailed breakdown of which tariffs are refundable and which are not, see Section 301 vs. IEEPA.
For China importers specifically, both IEEPA and Section 301 duties frequently appear on the same entry summary. A full assessment separates these line by line. For China-specific HTS codes and rates, see chinatariffrefund.com.
What to do with your ES-003 data
Once you have the report, there are two paths forward:
Self-verification: Filter for HTS codes beginning with 9903.01 or 9903.02, sum the duty amounts, and check liquidation statuses. This gives you a rough exposure figure and tells you which entries need immediate attention.
Full Impact Assessment: Upload or send the ES-003 to the assessment team at tariffresolution.com. The assessment process maps every affected entry to its optimal recovery path — post-summary correction for unliquidated entries, formal protest for those within the 180-day window, CIT litigation for entries past the protest deadline, or immediate capital through tariffbuyouts.com for importers who prefer certainty.
If you do not have ACE access
Ask your customs broker using this template: “Can you export my ES-003 Entry Summary Line Levels Detail report for February 2025 through February 2026 and filter for HTS codes starting with 9903? I need entry dates, duty amounts, and liquidation status.” They handle this request routinely.
If you do not have a customs broker or are unsure who your broker of record is, customs brokers and trade attorneys in the partner network at tariffpartners.com can assist with data retrieval and coordinate on your behalf.
The CF-7501 alternative
If the ES-003 is unavailable for any reason, CBP Form 7501 (Entry Summary) contains the same core information on a per-entry basis. The difference is that the ES-003 aggregates all entries into a single report, while CF-7501 forms are individual documents per entry. For importers with hundreds of entries, the ES-003 is far more practical.
Your customs broker maintains CF-7501 records and can provide them on request. Both the ES-003 and CF-7501 are accepted for the full Impact Assessment.
You can also verify preliminary eligibility without pulling any report by using the free screening tool. The four-criteria screening requires no import data and takes under two minutes.