IEEPA Refund Records Checklist

You do not need all of these to get started. Bring what you have. Your customs broker can usually pull the ACE reports for you.

1. Company and access

• Importer of record number(s): EIN plus suffix, for every importer number you used
• ACE Portal login, and the name of your Trade Account Owner (how to get access)
• Name and license number of the customs broker(s) who filed your entries
• Any CBP Form 5106 and Form 4811 on file

2. Entry data

• ES-003 entry summary line details, filtered to Chapter 99 numbers 9903.01.xx and 9903.02.xx (how to pull ACE reports)
• ES-001 or other report showing each entry's liquidation date and status (why it matters)
• Entry types, flagging warehouse, drawback, reconciliation, and other types CAPE treats differently (excluded entry types)
• Periodic monthly statements or proof of duty payment

3. Refund status

• CAPE declaration numbers and the ES-022 CAPE report, if anything was filed
• Any CAPE rejection or denial messages
• REV-603 or other refund reports showing amounts paid and interest
• Proof of ACH refund enrollment (how to set up ACH)

4. Protests and litigation

• Protest numbers, filing dates, and any decisions or denial notices
• Any lawsuit you filed or joined, with the case number

5. Commercial records

• Supplier contracts and Incoterms, especially DDP arrangements (DDP buyers)
• Tariff surcharges you passed on to customers, or were charged by suppliers
• Correspondence with CBP, your broker, or anyone who contacted you about refunds (avoid refund scams)

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.