ACE proxy TAO: Trade Account Owner Proxy Role Explained

Key Points

• A proxy TAO is a user the ACE Trade Account Owner designates to manage the account's users and permissions, not a replacement for the Trade Account Owner.
• The proxy TAO role exists so that adding users, removing users, setting report and account permissions, and restoring access do not depend on one person.
• The Trade Account Owner keeps responsibility for the ACE account even after naming one or more proxies.
• A proxy TAO is not a customs broker role, not an ABI filer credential, and not a customs power of attorney such as the authority behind a broker's filings.
• The most common failures are having no proxy on file when the Trade Account Owner leaves, granting permissions too broadly, and confusing portal access with a power of attorney.

On this page

1. At a glance
2. Where does the proxy TAO role come from?
3. Who is responsible for a proxy TAO, and when is one named?
4. How brokers meet the proxy TAO role
5. Common proxy TAO errors and what they cost
6. How the proxy TAO role connects to ACE Reports and other portal functions
7. Frequently asked questions
8. What importers and brokers should do
9. Key references

A proxy TAO is a user that an ACE Trade Account Owner designates in the ACE Secure Data Portal to manage the account's users and permissions on the owner's behalf. Importers and customs brokers use the proxy TAO role for day-to-day portal administration, which sits alongside the entry lifecycle rather than inside it: the proxy controls who can see and run account data such as ACE Reports, but files nothing with CBP. The proxy TAO role is not a customs broker role and not a power of attorney.

This entry reflects the role as described on CBP's ACE account management pages as of October 2026. The links in this article go to the primary documents: the CBP program pages, regulations, and statutes themselves. Read the source, and confirm current portal procedures with CBP before acting.

At a glance

• Full name: ACE Trade Account Owner proxy (proxy TAO)
• Who prepares or uses it: Named by the importer's or broker's Trade Account Owner; used by the designated staff member
• When in the lifecycle: Account administration, independent of any single entry
• System or channel: ACE Secure Data Portal account management
• Governing authority: CBP ACE portal account management guidance; confirm with CBP
• User limits and application steps: Confirm with CBP
• Related terms: Trade Account Owner, ACE Reports, ES-001, ES-002, ACE Reports Modernized, ITRAC, DIS

Where does the proxy TAO role come from?

The proxy TAO role comes from the ACE Secure Data Portal account structure, in which CBP approves one Trade Account Owner for each portal account and lets that owner delegate administration. The Trade Account Owner is the person CBP approved when the importer or broker established its ACE portal account. Because every user, permission, and access reset otherwise runs through that one individual, CBP's account model allows the owner to designate proxies who can carry out the same user administration.

A proxy TAO can add and remove users, set report and account permissions, restore access for locked-out colleagues, and view the account. What the proxy TAO does not do is assume the Trade Account Owner's accountability for the account. CBP's ACE program pages describe portal account management; the specific steps for designating a proxy and any limit on how many proxies an account may hold should be confirmed there or with your ACE client representative.

Who is responsible for a proxy TAO, and when is one named?

The Trade Account Owner is responsible for choosing each proxy TAO and remains responsible for the account the proxy helps administer. In practice, the owner names a proxy when the account first grows past a handful of users, when the owner travels or changes roles, or when an audit of the account shows a single point of failure.

What the proxy TAO handles

• Creating user accounts for new staff and removing users who leave
• Assigning report and account permissions to match each user's job
• Restoring access when a user is locked out
• Viewing account information without changing who owns it

What stays with the Trade Account Owner

Ownership of the account, its accuracy, and the decision about who holds proxy TAO status stay with the Trade Account Owner. Treat proxy designation as a delegation of tasks, not a transfer of responsibility.

How brokers meet the proxy TAO role

Customs brokers most often meet the proxy TAO role when an importer's Trade Account Owner or proxy grants broker staff access to the importer's ACE portal account. Typical reasons are to run ACE Reports, view periodic statements, or review the importer's entry data on the importer's behalf.

That access is a portal permission only. It does not authorize the broker to transact customs business; that authority comes from a customs power of attorney and the broker's own filing credentials. Likewise, being an ABI filer, or holding records tied to CBP Form 5106, has nothing to do with proxy TAO status. A broker employee can be a user on an importer's account, but a broker should not expect to be named a proxy TAO on a client's account unless the importer deliberately chooses that.

Common proxy TAO errors and what they cost

Proxy TAO errors usually surface at the worst time: when someone urgently needs data or access and the only person who can grant it is unavailable.

No proxy on file when the Trade Account Owner leaves

If the Trade Account Owner departs and no proxy TAO exists, nobody inside the company can add users, fix permissions, or restore access. Re-establishing control then has to go through CBP, which can delay report pulls needed for duty reviews, refund work, or audits.

Permissions granted too broadly

A proxy TAO who gives every user every permission exposes financial and entry data to people who do not need it. Broad grants to outside parties, including brokers and consultants, deserve particular scrutiny and periodic review.

Portal access confused with a power of attorney

Some teams assume that granting a broker portal access, or naming someone a proxy TAO, creates filing authority. It does not. Keep power of attorney records and portal user records as separate controls.

How the proxy TAO role connects to ACE Reports and other portal functions

The proxy TAO role matters because the permissions a proxy assigns decide which ACE portal functions each user can reach. Reporting is the most common example. Users need report permissions to run ES-001 (ACE Reports ES-001 Entry Summary Header Details, one row per entry summary; see our ES-001 guide) and ES-002 (ACE Reports ES-002 Entry Summary Line Details, one row per line item; see our ES-002 guide). Analysts interpreting those fields rely on the ACE Reports data dictionary, CBP's published reference defining each data object available in ACE Reports. As CBP rolls out ACE Reports Modernized, the rebuilt reporting platform with the same trade data on a new interface, a proxy TAO should verify that users keep the access they need (see ACE Reports Modernized).

Before ACE Reports, importers audited broker filings through ITRAC, Importer Trade Activity data requested from CBP under the Freedom of Information Act (see our ITRAC article). Self-service reporting through properly permissioned users is the modern equivalent, which makes proxy TAO hygiene part of broker oversight.

Other portal functions also depend on user setup. The ACE protest module, the portal function for filing, amending, and tracking protests under 19 U.S.C. 1514 and 19 CFR part 174, requires appropriate access. The same is true for monitoring ACE reconciliation (entry type 09) flags, reviewing ACE AD/CVD case management data, and, for carrier accounts, ACE truck eManifest work. Documents sent through DIS, the Document Image System, are transmitted by filers through their own channels rather than granted by a proxy TAO, so confirm with your broker how DIS submissions are handled.

Frequently asked questions

Is a proxy TAO the same as the Trade Account Owner?

No. A proxy TAO manages users and permissions on the owner's behalf, but the Trade Account Owner remains the person CBP approved for the account and stays responsible for it.

Can a customs broker be a proxy TAO on an importer's account?

An importer decides who its proxy TAO is. Brokers more commonly receive ordinary user access to run reports or view statements; confirm with CBP whether any restrictions apply to naming outside parties.

Does naming a proxy TAO create a power of attorney?

No. A proxy TAO designation is a portal administration role only and grants no authority to transact customs business.

How many proxy TAO users can an account have?

CBP sets any limit on proxy TAO designations; confirm the current rule on CBP's ACE account management pages or with your ACE client representative.

What importers and brokers should do

• Importers: name at least one proxy TAO now so user administration survives the Trade Account Owner's absence or departure.
• Review every user's report and account permissions on a set schedule and remove access that no longer matches a job need.
• Keep power of attorney records separate from portal user lists, and document why each outside user, including broker staff, has access.
• Brokers: confirm which client portal accounts your staff can access and who the client's proxy TAO is, so access problems reach the right person quickly.

Key references

• CBP Automated Commercial Environment (ACE): CBP's program pages for ACE, including portal account guidance.
• 19 U.S.C. 1514: the protest statute underlying the ACE protest module.
• 19 CFR part 174: CBP's protest regulations.
• ACE Reports Data Dictionary: our guide to the fields users see once permissioned.