How Importers Can Check CAPE Refund Status Using the ES-022 and ES-701 ACE Reports

CBP has confirmed two ACE reports importers can use to track CAPE refund progress without waiting on email or broker handoff: ES-022 for claim status and ES-701 for the reliquidation notices that include refund and interest. Both became visible in ACE during the first weeks of CAPE Phase 1 and are the fastest way to verify a refund is actually in motion before it lands in the bank account.

May 6 update: CBP’s May 4 monitoring guidance, summarized by ST&R on May 6, expands the operational view beyond ES-022 and ES-701. Importers should also use REV-603, REV-613, and REV-615 to follow Treasury status, ACH failures, CAPE-specific entry detail, and diverted funds. For the broader workflow, see our CAPE refund monitoring reports guide.

This post walks through what each report does, when to pull it, and what to do with what you see.

Where the ES-022 / ES-701 Information Came From

Sandler, Travis & Rosenberg’s May 1, 2026 trade report (“Tariff Refunds Could Start Flowing Soon but Protests Still Important”) is the public confirmation that:

• A new ACE report, ES-022, lets importers see their CAPE claim status.
• The existing ES-701 courtesy notice of liquidation report is now beginning to show entries reliquidating with refund and interest calculations attached, though actual refunds may not be provided immediately.

Both reports are available to any ACE Portal account holder with appropriate permissions — there is no separate enrollment.

ES-022: CAPE Claim Status Report

ES-022 is the report most CAPE filers will look at first. It maps each entry in a CAPE declaration to its current state in CBP’s processing pipeline.

What ES-022 typically tells you

For each entry inside a CAPE declaration, ES-022 shows where the entry currently sits:

• Accepted — passed file-level and entry-specific validation, queued for refund processing.
• Rejected — failed entry-specific validation; the IEEPA duties on this entry will not be removed via this declaration. (See our guide on common CAPE rejection reasons.)
• Accepted with Error(s) — the declaration moved forward but at least one entry has an unresolved issue blocking refund processing. (See what to do when CAPE shows accepted with errors.)
• In refund stage — the entry has been liquidated through CAPE and is queued for ACH disbursement.

How to pull ES-022

The ES-022 report runs through the standard ACE Reports module:

1. Sign into the ACE Portal with credentials tied to your trade account.
2. Open the Reports view (left navigation in the modernized ACE Secure Data Portal).
3. Search the report catalog for ES-022. The report is filed under the CAPE / claim-status reporting group.
4. Set the date range to cover your earliest CAPE declaration submission through today.
5. Filter by your importer-of-record number if your account spans multiple IORs.
6. Run the report and export to CSV for review and reconciliation against your internal CAPE submission log.

If you do not see ES-022 in your report list, confirm with your trade account owner that the correct user permissions are assigned. The report is new — some accounts may need a permissions refresh.

REV-615: The CAPE-Specific Refund Report (New, Effective April 20, 2026)

CBP’s IEEPA Duty Refunds page now confirms a third ACE report dedicated to CAPE refunds: REV-615 — Trade CAPE Detail Refund Report. Where REV-603 covers all trade refunds and REV-613 lists ACH-rejected refunds, REV-615 is the CAPE-specific consolidated view, with both summary totals and entry-level detail attached to each CAPE declaration.

Source: CBP IEEPA Duty Refunds FAQs B12 / C3 / C4, accessed May 4, 2026.

Where to find REV-615

In ACE Reports → Public Folders → ACE → Trade → Importer (or Broker) → Revenue → Refunds. REV-615 sits next to REV-603 and REV-613 in the same folder. If REV-615 is not visible in your account, ask the trade account owner to refresh report permissions — the report became available the same day Phase 1 went live (April 20, 2026), so older permission sets may not yet include it.

Why REV-615 matters for CAPE filers specifically

• It is the only refund report that maps directly to the CAPE declaration rather than to refunds in general, so reconciliation against your CAPE submission log is straightforward.
• It carries the Refund Secondary Status field, which is where the “Funds Diverted” indicator surfaces when CBP nets your refund against an outstanding debt.
• Its consolidated + entry-level structure means you can hand a single export to your finance team without manual aggregation.

”Funds Diverted” — what to do if you see it

If the REV-603 or REV-615 Refund Secondary Status shows Funds Diverted, your CAPE declaration was processed correctly, but CBP applied the refund to an outstanding bill under 19 CFR § 24.72. Per CBP FAQ C3 and FAQ D6, this is consistent with long-standing CBP practice — any balance remaining after the offset is paid out through ACH to the refund recipient.

Three practical actions:

1. Pull your importer-of-record statement of account in ACE to identify the underlying debt CBP applied the refund against.
2. Reconcile the REV-615 entry-level breakdown against your CAPE submission log so finance can see exactly which entry’s refund was diverted.
3. If the underlying debt is disputed, raise it through normal CBP debt-resolution channels — the CAPE filing itself is not the right vehicle to challenge the offset.

ES-701: Courtesy Notice of Liquidation (Now Carrying Refund and Interest)

ES-701 is not new. It is the long-standing ACE courtesy notice of liquidation report. What is new is that with CAPE Phase 1 live, ES-701 has begun listing entries that are reliquidating with refund amounts and interest calculations.

What ES-701 tells you

For each entry that has been reliquidated through CAPE:

• The reliquidation date.
• The refund principal amount.
• The interest amount calculated by CBP (note: as of late April, CBP committed to publishing additional FAQ guidance on the interest rate and calculation methodology — those numbers should be treated as provisional until that guidance posts).
• The original entry information so you can match it back to your books.

How to pull ES-701

Same path as ES-022 — Reports module in the ACE Portal — but search for ES-701 in the catalog. Most importers already had access to ES-701 before CAPE; if your account does not, ask the trade account owner to add it.

How to Use the Three Reports Together

The pattern that gives you the cleanest picture during the May 11, 2026 first-disbursement wave:

1. The morning of May 11, run ES-022 for every CAPE declaration you have submitted. Look for entries that have moved from “Accepted” into refund-stage status. Those are the entries CBP has flagged for the first wave.
2. Daily that week, run ES-701 to see which of your entries have actually reliquidated and have a refund amount + interest figure attached.
3. Once a refund posts, run REV-615 for the consolidated CAPE view and REV-603 for the trade-wide refund history. If REV-615’s Refund Secondary Status shows “Funds Diverted,” the refund was applied against an outstanding CBP debt under 19 CFR § 24.72 rather than disbursed to ACH.
4. Match each ES-701 line back to the ACH refund account on file for the importer of record. If the bank account shown on ES-701 is wrong, that refund will fail to land — and you need to fix it before reliquidation completes. (See why ACH enrollment is now required for IEEPA refunds.)
5. Reconcile the ES-701 refund amount against your own estimate. Differences are normal — the CIT order from April 28 specifically flagged that CBP has not yet published the final interest-rate methodology, so any pre-CBP estimate may be off. (See why your IEEPA refund may not match your estimate.)

What These Reports Will Not Tell You

ES-022 and ES-701 are excellent operational signals, but they are not a substitute for a multi-channel recovery strategy:

• They do not tell you whether DOJ has appealed the CIT refund order. DOJ has until June 6, 2026 per ST&R’s May 1 report — an appeal could affect the pace of subsequent disbursement waves, and ES-022 will not warn you in advance.
• They do not preserve protest deadlines. If your liquidated entries are approaching the 180-day mark under 19 USC § 1514, file a protective protest regardless of what ES-022 says. (See how to file a protest for an IEEPA tariff refund.)
• They do not cover entries that are finally liquidated, in reconciliation, or otherwise outside Phase 1. Use the Phase 1 eligibility checker and our path-selection guide to confirm where each of your entries actually sits.

A Short Checklist Before You Run the Reports

• Trade account owner is the correct importer-of-record entity (see the April 24 update process)
• The user pulling the reports has the correct ACE permissions
• Your ACH refund account is active and tied to the IOR
• Your internal CAPE submission log has entry numbers you can cross-check against ES-022 / ES-701 output
• A protective protest is on file (or calendared) for any liquidated entries inside the 180-day window

Where to Get Help

If you are watching the May 11 disbursement window and the ES-022 status does not match what your broker told you, or ES-701 lines do not reconcile with your refund estimate, our free assessment routes you to vetted trade law and customs professionals who can review the reports against the underlying entries.

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Source: Sandler, Travis & Rosenberg, “Tariff Refunds Could Start Flowing Soon but Protests Still Important,” May 1, 2026. We are not a law firm, customs broker, or government agency — this article is educational only and is not legal or compliance advice.