ACE Entry Summaries: The Document Behind Every Refund Claim

Behind every tariff refund claim is a document most importers rarely look at closely: the ACE entry summary. It is the record of a single import transaction, and it is where recoverable duty is proven.

What an entry summary is

An entry summary is the detailed filing for an import entry. It records what was imported, how it was classified, its declared value, the duties assessed, and the relevant dates. Each summary is a snapshot of one transaction with CBP.

Why it is central to refunds

Because the entry summary shows exactly what you paid and why, it is the evidence a refund claim is built on. To recover overpaid duty, specialists have to point to the specific entries where the overpayment occurred, and the entry summary is that proof. No summary, no claim.

What specialists look for

Reviewing your entry summaries, specialists check whether the classification was correct, whether a Section 301 or IEEPA tariff applied and whether it should have, and whether an exclusion covered the entry. Discrepancies between what was paid and what was owed are the recoverable duty.

Accessing your summaries

Your entry summaries live in ACE, which is why an active account is required to file. With access in place, a specialist review reads them for you and identifies what can be recovered. A free eligibility check is the first step toward that review.