Master the ACE Portal
The ACE (Automated Commercial Environment) portal is CBP’s official customs entry database and your starting point for any tariff refund. Before you can file a protest, calculate damages, or engage counsel, you need to know what you’re working with: which entries were hit by IEEPA tariffs, when they liquidated, and how much you paid.
- ACE is your primary data source for entry numbers, liquidation dates, duty amounts, and HTS classifications
- Liquidation dates control your deadlines — the 180-day protest clock starts when CBP posts the liquidation notice
- Build your “entry universe” — the master list of every IEEPA-affected import across all ports
- Export and organize your data into a structured spreadsheet before contacting counsel or filing
What Is the ACE Portal?
The Automated Commercial Environment is CBP’s web-based system for processing imports into the United States. It is the single window through which importers, brokers, and trade professionals interact with CBP on entry filings, duty payments, cargo releases, and compliance matters.
For tariff refund purposes, ACE contains the critical data you need:
- Entry summaries — the formal record of each import transaction, including duties paid
- Liquidation status and dates — whether CBP has finalized the duty calculation, and when
- HTS classifications — the tariff codes that determine which duty rates apply
- Payment records — amounts deposited and any adjustments
If you are the importer of record, you have direct access to your own entry data. If your customs broker handles ACE on your behalf, coordinate with them to pull the data described in this guide.
Getting Started: How to Log In
Access the ACE Secure Data Portal
Navigate to ace.cbp.dhs.gov. This is CBP’s official portal. You will need your ACE account credentials — a username and password issued by CBP when your account was established.
If you do not have an ACE account, your customs broker likely does. Contact them to request the entry data described below. Alternatively, you can apply for ACE access through CBP’s Account Management process.
Navigate to Entry Summary Data
Once logged in, navigate to the entry summary reports section. The specific path may vary based on your account type (importer, broker, or trade account), but you are looking for entry-level data that includes duty assessments, HTS codes, and liquidation status.
Finding Your IEEPA Entries
Search Parameters
To build your IEEPA entry universe, search using these parameters:
- Importer of record number — your IRS/EIN number used for customs filings
- Date range: April 1, 2025 through February 20, 2026 (the full IEEPA tariff period)
- All ports — do not limit to a single port. Multi-port importers frequently miss entries by searching only their primary port.
Identifying IEEPA Tariff Lines
IEEPA tariffs were assessed under Chapter 99 of the Harmonized Tariff Schedule (HTS). Look for:
- HTS subheadings beginning with 9903 — these are the special tariff provisions created by IEEPA executive orders
- Program indicators referencing IEEPA-based proclamations or executive orders
- Duty rates that exceed the normal MFN/NTR rate for the underlying HTS classification — the difference is the IEEPA component
Understanding Your Entry Data
For each entry in your universe, capture and organize these data fields:
| Data Field | Where to Find It | Why It Matters |
|---|---|---|
| Entry Number | Entry summary header; broker statements | Unique identifier for each import transaction. Required on Form 19. |
| Entry Date | Entry summary header | Confirms the entry falls within the IEEPA tariff period (Apr 2025 – Feb 2026). |
| Port Code | Entry summary header | Identifies the port of entry. Multi-port importers need data from all ports. |
| HTS Classification(s) | Line-item detail on entry summary | Identifies the tariff lines assessed. Look for 9903.xx.xx IEEPA lines. |
| Duty Amount Paid | Entry summary totals; broker billing | The amount deposited — including the IEEPA component you’re recovering. |
| Liquidation Date | CBP.gov posting; ACE liquidation notice | Critical: Starts the 180-day protest clock. This is the most important field. |
| Liquidation Status | ACE entry detail; CBP.gov | Unliquidated, suspended, liquidated, or deemed liquidated by operation of law. |
| Importer of Record | Entry summary header | Confirms who is entitled to the refund. Must match the protestant on Form 19. |
| Broker/Filer Info | Entry summary; ABI/ACE references | Needed for coordination and for proof-of-payment documentation. |
Liquidation Dates Explained
What Liquidation Means
Liquidation is CBP’s final computation of duties for an entry (19 CFR § 159.1). Until an entry is liquidated, the duties you deposited are considered estimates. Liquidation finalizes the amount owed — and starts the protest clock.
Where to Find Liquidation Dates
The official notice of liquidation is posted on CBP.gov. Under 19 CFR § 159.9, the electronic posting date is the legal evidence of liquidation. This is the date that controls your 180-day protest deadline — not the date you received a courtesy notice, and not the date your broker informed you.
Liquidation Status Categories
- Unliquidated: CBP has not yet finalized duties. Following the Eaton order (March 4, 2026), CBP must liquidate these without IEEPA duties. Monitor and verify.
- Suspended: Liquidation is paused by statute or court order. No protest deadline runs while suspended.
- Liquidated: CBP has posted the final duty computation. Your 180-day clock is running. Calculate your deadline immediately.
- Deemed liquidated (by operation of law): If CBP does not liquidate within statutory time limits (generally 1 year, extendable to 4 years under 19 CFR § 159.12), the entry is deemed liquidated at the rate asserted by the importer of record.
Building Your Entry Universe
Your “entry universe” is the master spreadsheet of every IEEPA-affected entry. This is the foundation document for your entire recovery effort — protests, CIT litigation, Tucker Act claims, and refund verification all start here.
Entry Universe Spreadsheet — Required Columns
- Entry number
- Port code
- Entry date
- Importer of record number
- HTS classification(s) — flag IEEPA 9903.xx.xx lines
- Total duty deposited
- IEEPA duty component (the recoverable amount)
- Non-IEEPA duty component (Section 232, 301, MFN — not recoverable)
- Liquidation status (unliquidated / suspended / liquidated / deemed)
- Liquidation date (from CBP.gov posting)
- 180-day protest deadline (liquidation date + 180 days)
- Days remaining until deadline
- Protest status (not filed / filed / allowed / denied)
- Broker name and contact
- Payment proof reference (ACH confirmation, broker billing date)
Downloading and Organizing Entry Data
Export from ACE
ACE allows you to export entry summary data. Download the data as a spreadsheet (CSV or Excel) and import it into your entry universe template. If your broker manages ACE filings, ask them for a “complete entry summary export” covering the IEEPA period.
Cross-Reference with Broker Statements
Your customs broker’s monthly billing statements are a valuable cross-reference. They typically show entry numbers, duty amounts, and payment dates. Reconcile the broker data against your ACE export to catch any discrepancies.
Preserve Payment Proof
For each entry, you need proof that duties were deposited. This includes:
- ACH/wire transfer confirmations showing payment to CBP
- Broker billing statements showing duty amounts charged to your account
- Bank statements showing the corresponding debits
- ACE payment receipts or Periodic Monthly Statement (PMS) records
ACE Best Practices
- Regular backup: Export your entry data monthly. ACE data is maintained for a limited period — don’t assume you can pull it later.
- Organized file structure: Create a folder per entry (or per protest group) with the entry summary, payment proof, liquidation notice, and any broker correspondence.
- Deadline tracking system: Use a calendar or project management tool to set alerts at 90-day, 60-day, 30-day, and 7-day marks before each protest deadline.
- Coordinate with your broker: Your broker has access to ACE filing data and can often pull reports faster than navigating the portal yourself. Establish a regular check-in cadence.
- Verify liquidation notices independently: Do not rely solely on courtesy notices. Check CBP.gov postings for the official liquidation date.
Frequently Asked Questions
Can I see my supplier’s entries?
No. ACE access is limited to your own entries (entries where you are the importer of record or the authorized filer). If your supplier is the importer of record on their entries, they control that data. You would need their cooperation or a power of attorney to access it.
How far back can I search in ACE?
ACE retains entry data for several years, but older data may be archived. For IEEPA recovery purposes, you need entries from April 2025 through February 2026 — well within the active retention window. If you have trouble accessing older entries, contact the CBP Help Desk or your broker.
What if my entry is missing from ACE?
If an entry does not appear in your ACE account, it may be filed under a different importer number, or the entry may have been filed by a broker under their account. Contact your broker first. If the entry is genuinely missing, contact the CBP Center of Excellence and Expertise (CEE) that handles your account.
I forgot my ACE password — how do I reset it?
Use the password reset function on the ACE login page. If that does not work, contact the CBP ACE Help Desk at (866) 530-4172 or email ACE.Support@cbp.dhs.gov. You will need to verify your identity.
My broker handles everything in ACE — do I still need access?
Not necessarily, but you should have copies of all entry data and liquidation notices. Ask your broker to provide a complete export of your IEEPA-period entries. For the protest and refund process, your broker can file on your behalf as an authorized agent.
How do I distinguish IEEPA tariff lines from Section 232 or 301?
All three programs use Chapter 99 HTS subheadings, but the specific subheading numbers differ. IEEPA tariffs use subheadings created by IEEPA-specific executive orders and proclamations. Your broker can identify which 9903.xx.xx lines correspond to IEEPA authority. The Tariff Refund Authorities listing on our Resources Hub provides additional reference.
Downloadable Resources
Key Legal Authorities
Full text available at govregs.com.
- 19 CFR § 159.1 — Definition of liquidation
- 19 CFR § 159.9 — Notice of liquidation and date of liquidation (CBP.gov posting is legal evidence)
- 19 CFR § 159.12 — Extension and suspension of liquidation; deemed liquidation by operation of law
- 19 CFR § 174.12(e) — 180-day protest filing deadline from liquidation notice
- 19 U.S.C. § 1504 — Liquidation by operation of law; time limits
Get a Free ACE Portal Audit
Not sure where to start? We can help you pull your entry data, identify IEEPA-affected entries, map your liquidation dates, and build your complete entry universe. No charge for the initial assessment.