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Part 1 covered the topics of New Section 122 Tariff: Temporary Import Surcharge of 10%. Application of Additional Duty Rates Under Section 122, Exemptions (qualifications), and What Reports Should I Be Pulling in ACE as I Await Instructions About Potential IEEPA Refunds?
Liquidation:
· Es-701: Courtesy Notice of Liquidation
· ES-702: Official Notice of Extension, Suspension, and Liquidation
· ES-010 Future Liquidations
The Courtesy Notification of Liquidations and the Future Liquidations reports are advance informational tools that show entries scheduled for liquidation in upcoming two-week cycles. These reports are helpful for monitoring entries and determining whether action, such as Post Summary Correction, is still available. However, they are not legally binding. The Official Notice of Extension, Suspension, and Liquidation is the formal notice issued by CBP and controls the legal status of the entry. The 180-day protest period begins based on the liquidation date reflected in the Official Notice. Monitor all three reports to ensure that your entries are reviewed timely and that any necessary compliance action is taken within the required deadlines.
Determining How Much IEEPA Tariffs Were Collected
· ES-003 Entry Summary Line Tariff Details
This report breaks out, at the entry summary line level classification data including Chapter 99 trade remedy tariffs and calculated duties.
We recommend making a pivot table to isolate the full HTS numbers and the sum of the line tariff duty. Chapter 9903.01 tariffs reflect IEEPA Fentanyl tariffs. Chapter 9903.02 tariffs reflect IEEPA Reciprocal duties.
Entry Summary Details
· ES-001 Entry Summary Header
· ES-002 Entry Summary Line Details
· REV-103 Preliminary Daily Statement Report Entry Summary List
The ES-001 Entry Summary Header provides a high-level financial snapshot of each entry, including total duties, taxes, fees, entry dates, and importer information, making it useful for reconciliation and internal accounting controls. The ES-002 Entry Summary Line Details breaks down HTS classification, entered value, duty rate, and line-level calculations, allowing importers to validate tariff application and identify potential exposure or refund opportunities. The REV-103 Preliminary Daily Statement Report Entry Summary List shows which entries are scheduled for payment on a given statement cycle, helping importers monitor cash flow, confirm ACH timing, and ensure duties are properly transmitted before final statement processing.
Edited by Robert Benedict
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