ES-002: ACE Reports Entry Summary Line Details Explained

Key Points

• ES-002 is the ACE Reports Entry Summary Line Details report: one row per entry summary line item, sitting between the header-level ES-001 and the tariff-level ES-003.
• ES-002 carries the fields brokers and importers audit most: entry number and type, importer number, port, dates, line number, country of origin and country of export, manufacturer ID, foreign exporter, HTS number, SPI, line value and duty, gross weight, charges, related-party indicator, AD/CVD case number and amount, textile category, fee exemption code and up to three quantity and unit pairs.
• ES-002 replaced the legacy AM-064 report, and as of October 2026 the same data is being carried forward into ACE Reports Modernized, CBP's rebuilt reporting interface.
• The three classic ES-002 mistakes are assuming one HTS number per line, ignoring the related-party indicator, and matching report rows to commercial invoice lines without using the line number as the key.
• The links in this article go to the primary documents: CBP's own ACE program and reports pages and the official tariff schedule. Read the source, and confirm field availability in the ACE Reports data dictionary.

On this page

1. What ES-002 is and where it comes from
2. At a glance
3. What data does ES-002 return?
4. Who runs ES-002 and when in the entry lifecycle?
5. How is ES-002 run in ACE Reports?
6. Common ES-002 errors and what they cost
7. How ES-002 interacts with other ACE functions
8. Frequently asked questions
9. What importers and brokers should do
10. Key references

ES-002 is the ACE Reports Entry Summary Line Details report, a standard CBP report that returns one row for every line item on every entry summary matching the parameters you run, typically a date range, an importer of record number, or both. Importers, customs brokers and trade compliance managers use ES-002 after filing and before an audit or internal review, to tie the classification, value, origin and duty actually transmitted to CBP back to the underlying commercial invoices. It is the line-level member of the entry summary report family: ES-001 is the header, ES-002 is the line, and ES-003 is the tariff detail beneath the line.

At a glance

• Full name: ACE Reports ES-002 Entry Summary Line Details
• Who prepares or uses it: importers of record, customs brokers, trade compliance and audit staff with ACE Reports access; CBP publishes the report, the trade runs it
• When in the lifecycle: after entry summary filing, during post-entry review, duty recovery analysis and pre-audit preparation
• System or channel: ACE Reports in the ACE Secure Data Portal, migrating to ACE Reports Modernized
• Governing authority: U.S. Customs and Border Protection, as the owner of ACE and of the ACE Reports catalog
• Predecessor: the legacy AM-064 report, which ES-002 replaced
• Related terms: ES-001 (header level), ES-003 (tariff level), ACE Reports data dictionary, ACE Reports Modernized, ITRAC data
• Column count: varies; confirm the current field list in ACE Reports and in the ACE Reports data dictionary

What data does ES-002 return?

ES-002 returns the descriptive and financial detail that lives at the entry summary line, which is the level at which CBP assesses most duty and at which a compliance reviewer can actually compare a filing to a commercial document. The fields named by CBP for ES-002 include the entry number, entry type, importer number, port, the relevant dates, the line number, country of origin and country of export, manufacturer ID, foreign exporter, HTS number, special program indicator (SPI), line value and line duty, gross weight, charges, the related-party indicator, AD/CVD case number and amount, textile category, fee exemption code, and up to three pairs of quantity and unit of measure.

Read together, those ES-002 fields answer the questions an auditor asks first: what was it, where did it come from, who made it, what did it cost, what rate was claimed, and was the seller related to the buyer. Because ES-002 is a line-level report, a single entry summary with fifty lines produces fifty ES-002 rows, each tied back to the same header record you would see in ES-001, the ACE Reports Entry Summary Header Details report that returns one row per entry summary.

Where ES-002 stops and ES-003 begins

ES-002 shows the HTS number reported on a line, but a line can carry more than one tariff number. Chapter 99 headings stacked on a chapter 1 through 97 classification, quota and AD/CVD constructs, and special program claims all produce multiple tariff records under one line. When an ES-002 row does not reconcile to the duty you expected, that is usually the signal to pull the tariff-level detail instead. Our ES-003 guide walks through retrieving tariff-level rows, and the 2026 tariff code overview explains how chapter 99 headings stack onto a normal classification.

Who runs ES-002 and when in the entry lifecycle?

ES-002 is run by the trade, not by CBP on the trade's behalf: an importer with ACE Secure Data Portal access runs it for its own entry summaries, and a broker runs it for the filings it transmitted or for importers that have granted the broker visibility. Access is controlled by the account's Trade Account Owner, who may designate a proxy TAO, the ACE Trade Account Owner proxy role, to manage users and permissions on the owner's behalf. If a compliance analyst cannot see ES-002 in the reports catalog, the fix is usually a permissions change by the TAO or proxy TAO, not a CBP ticket.

In the entry lifecycle, ES-002 is a post-filing tool. Entry summary data has to exist in ACE before it appears in ES-002, so the report is used for monthly or quarterly self-review, for preparing responses to CBP requests for information, for duty recovery analysis before a claim is drafted, and for building a baseline before a Focused Assessment or other audit. Before ACE Reports existed, importers who wanted this view of their own filings typically requested Importer Trade Activity (ITRAC) data, the importer-specific entry data extract obtained from CBP under the Freedom of Information Act. ES-002 gives most of that visibility on demand.

How is ES-002 run in ACE Reports?

ES-002 is run from the reports catalog inside the ACE Secure Data Portal, by selecting the Entry Summary Line Details report, setting the parameters, and running or scheduling the output. Practical parameter discipline matters more than most users expect: run a narrow date range first to see row volume, then widen. Large importers can generate very large ES-002 extracts, and a report that times out is usually a scoping problem rather than a system problem.

As of October 2026, CBP is rolling out ACE Reports Modernized, the rebuilt ACE Reports platform that carries the same trade data on a new interface. ACE Reports Modernized is not a new data source and not a new report family, so ES-002 remains ES-002; what changes is navigation, scheduling and output handling. Confirm which environment your account is on and whether saved ES-002 report definitions carried over. CBP announces reporting changes through CSMS messages, which you can search on the Cargo Systems Messaging Service page.

Confirming what a field means

When an ES-002 column is ambiguous, the authoritative answer is the ACE Reports data dictionary, CBP's published reference defining each data object available in ACE Reports, its source record and its meaning. The data dictionary is distinct from the ACE CATAIR, which governs how filers transmit data to CBP rather than how reports present it back. Do not infer a field's meaning from its header text alone, and do not assume a field count; confirm both in ACE Reports.

Common ES-002 errors and what they cost

ES-002 goes wrong in three recurring ways, and all three produce confident but incorrect conclusions about a company's filings.

First, assuming one HTS number per line. An ES-002 row shows a line's HTS reporting, but a line can carry several tariff numbers, and duty can sit on a chapter 99 record the analyst never looked at. If line duty does not foot to rate times value, pull the tariff-level ES-003 detail before concluding the broker misclassified anything.

Second, ignoring the related-party indicator. The related-party column on ES-002 is the fastest way to find transactions where transaction value requires support, and it is also the column most often left out of an extract because the analyst was focused on HTS and value. Filtering ES-002 on the related-party indicator turns a classification review into a valuation review, and valuation is where the larger exposure usually sits.

Third, matching ES-002 rows to invoice lines without using the line number key. Entry summary line numbers do not always follow invoice sequence, and matching on part description, value or HTS alone creates false pairs that look like discrepancies. Join on entry number plus line number, then compare the substantive fields.

A fourth, quieter error is treating a blank AD/CVD case number as proof that no case applies. ES-002 reports what was filed, not what was due. Check scope independently against CBP's ADCVD Search in ACE AD/CVD case management, the ACE function through which CBP publishes Commerce's case numbers, company suffixes, cash deposit rates, effective dates and liquidation instructions.

How ES-002 interacts with other ACE functions

ES-002 is the evidence layer that feeds most ACE post-entry actions, because the line-level findings it surfaces are what later becomes a correction, a reconciliation entry or a protest. If ES-002 shows a wrong HTS, origin or value on an unliquidated entry summary, the correction path is normally a post summary correction. If the issue was flagged at filing as undeterminable, it belongs to ACE Reconciliation (entry type 09), the ACE program under which an importer flags an entry summary for later reconciliation of value, classification, 9802 or FTA issues and then files a reconciliation entry that closes them. If the entry has liquidated, the path is the ACE Protest module, the ACE Secure Data Portal function through which importers, brokers and attorneys file, amend and track protests (the electronic CBP Form 19) under 19 U.S.C. 1514 and 19 CFR part 174, and CBP records its decisions.

ES-002 also pairs with document retrieval. Once ES-002 identifies the suspect lines, the supporting invoices, certificates, permits and mill test certificates are often already with CBP through the Document Image System (DIS), CBP's ACE channel for filers to transmit electronic images and structured documents tied to an entry, in-bond or PGA line. For land border shipments, the arrival data that preceded the entry summary came through ACE truck eManifest (ACE e-Manifest: Trucks), the electronic truck manifest highway carriers transmit to CBP before arrival at a U.S. land border port; ES-002 will not show manifest data, so a carrier-side question has to be answered from that record instead.

Frequently asked questions

What is the difference between ES-002 and ES-001?

ES-002 returns one row per entry summary line, while ES-001 returns one row per entry summary. Use ES-001 for entry counts, entry type mix, ports and header-level dates, and use ES-002 when the question involves HTS, origin, manufacturer, line value, line duty or the related-party indicator.

Does ES-002 show every HTS number on an entry?

ES-002 shows the HTS number at the line level, but a line can carry more than one tariff number, so ES-002 alone is not a complete tariff listing. When an ES-002 line looks short on duty or involves a chapter 99 claim, move to the tariff-level ES-003 report for the full set of tariff records under that line.

Did ES-002 replace an older report?

Yes. ES-002 is the replacement for the legacy AM-064 report, and historical users of AM-064 should rebuild their saved queries against the ES-002 field list rather than assuming a one-to-one column mapping. Confirm the current field list in ACE Reports and the ACE Reports data dictionary.

Can a broker run ES-002 for a client importer?

A broker can run ES-002 for entry summaries it is authorized to see in ACE, with access set by the importer's Trade Account Owner or proxy TAO. Importers that want an independent view should run ES-002 themselves from their own ACE account rather than relying solely on broker-supplied extracts.

What importers and brokers should do

• Run ES-002 on a fixed cycle, monthly or quarterly, for a narrow date range first, and archive the output so you have a dated baseline before any CBP audit or request for information.
• Build the standard ES-002 review as three filters: related-party indicator set, AD/CVD case number present or expected, and SPI claimed, then reconcile those lines to invoices using entry number plus line number as the join key.
• Whenever an ES-002 line's duty does not foot, pull the tariff-level ES-003 detail before raising it with the filer, and check the classification against the current Harmonized Tariff Schedule.
• Confirm whether your account is on ACE Reports Modernized, verify that saved ES-002 definitions carried over, and ask your TAO or proxy TAO to grant reports access to the compliance staff who need it.

Key references

• CBP: Automated Commercial Environment (ACE), the program page for the ACE Secure Data Portal and ACE Reports, including the reports catalog and data dictionary materials.
• CBP: Cargo Systems Messaging Service (CSMS), where CBP announces ACE Reports changes, including the move to ACE Reports Modernized.
• Harmonized Tariff Schedule of the United States, the official schedule for verifying the HTS numbers reported on ES-002 lines.
• 19 U.S.C. 1514, the statute governing protests against CBP decisions, filed through the ACE Protest module.
• 19 CFR part 174, the protest regulations that control timing and content of protest filings.
• ES-001: ACE Reports Entry Summary Header Details, the header-level companion report to ES-002.