How to Pull the Right ACE Report for Your IEEPA Refund Claim

Every US importer asking "how much IEEPA did I pay?" is running into the same wall: standard ACE reports aggregate by period or summary level, not by entry. To make filing decisions, especially determining whether to file a Post Summary Correction (PSC) or a protest, you need entry-level liquidation data. That data is in ACE. But you won't find it in the standard canned report library.

This guide walks through how to access the Entry Summary Universe in ACE Web Intelligence and build the custom ad hoc report that compliance teams are using right now to quantify IEEPA exposure and identify their filing path.

Why Standard ACE Reports Fall Short

ACE provides a library of pre-built canned reports. For routine analysis, like trade statistics or duty summaries by commodity, these are sufficient. For IEEPA refund triage, they are not.

The problem is granularity. Standard reports show aggregate duty totals and summary-level liquidation status, but they don't let you filter by the IEEPA-specific duty fields or see liquidation dates at the entry number level. Without that, you cannot determine whether a specific entry is still eligible for a PSC or has already liquidated into protest territory.

The tool you need is the Entry Summary Universe inside ACE Web Intelligence. It contains the granular data fields that make IEEPA triage possible.

What the Entry Summary Universe Contains

The Entry Summary Universe is a data model within ACE Web Intelligence that covers individual entry summary records. Unlike canned reports, it lets you select exactly which data elements to surface and apply custom filters.

For IEEPA refund work, the relevant data elements include:

• Entry Number - your filing identifier for PSC or protest
• Liquidation Date - the date CBP finalized the entry (if liquidated)
• Liquidation Status - whether the entry is open or finalized
• Total Estimated Duty - gross duty paid at time of entry
• Merchandise Processing Fee (MPF) - may or may not be refundable; needs to be tracked separately
• Entry Date and Arrival Date - to filter for the IEEPA collection period
• Country of Origin - IEEPA rates varied by country

CBP has published a video guide specifically on creating ad hoc reports in ACE Web Intelligence using the Entry Summary Universe.

Step-by-Step: Building the Custom Report

Log in to ACE Secure Data Portal at ace.cbp.dhs.gov. Navigate to Reports, then Web Intelligence, then New Document. Select Entry Summary Universe as your data source.

• Step 1: In the Result Objects panel, drag in Entry Number, Entry Date, Liquidation Date, Liquidation Status, Country of Origin, and the duty fields described above.
• Step 2: In the Query Filters panel, set Entry Date between April 5, 2025 (first IEEPA executive order effective date) and February 20, 2026 (Supreme Court ruling date).
• Step 3: Add a filter for your Importer of Record number to scope the report to your entries.
• Step 4: Add a filter for Country of Origin if you want to narrow to China-origin entries first, where IEEPA exposure was highest.
• Step 5: Run the query. Export to Excel for the next step.

The resulting report gives you a row per entry summary, with liquidation dates and statuses visible. This is the foundation for your triage.

The One Column That Determines Your Filing Path

Once you have the report, the column that matters most is Liquidation Date. The logic is straightforward:

For unliquidated entries, the PSC window is open but closes the moment CBP processes liquidation. You will get no notice of when that happens for any specific entry. For liquidated entries, the 180-day protest clock started on the liquidation date shown in the report.

What to Do With the Report

Sort your entries into three buckets: unliquidated (PSC candidates), liquidated within 180 days (protest candidates), and liquidated more than 180 days ago (potentially outside the window).

For your PSC and protest candidates, you need the IEEPA duty amount broken out separately from Section 301 and Section 232. CBP's guidance on PSC submissions specifies that IEEPA amounts must be identified distinctly from other tariffs that remain in force. A blended duty figure is not sufficient.

Triangle's free IEEPA Refund Estimator handles that breakdown by HS code and country of origin. Enter your product's information and it returns the IEEPA layer separately from 301, 232, and MFN. That output is the format your broker or attorney needs before filing.