How is a filer code different from an IOR number?

The filer code identifies the broker who filed the entry. The IOR number identifies the importer who owns the goods and is responsible for duties. They serve different functions.

Can an importer get a filer code?

No. Filer codes are issued only to licensed customs brokers. Importers are identified by their IOR number (EIN + 2-digit suffix).

CBP Systems

What is Filer Code?

A 3-character code assigned by CBP to licensed customs brokers for electronic entry filing. In the context of U.S. customs and tariff recovery, understanding filer code is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

A filer code is a unique 3-character alphanumeric identifier assigned by CBP to a licensed customs broker. The filer code appears as the first three characters of every entry number filed by that broker (e.g., ABC-1234567-0). It identifies the broker responsible for the filing and is used by CBP to route communications, track filing patterns, and enforce compliance. Only licensed customs brokers registered with CBP receive filer codes. Some large brokerages have multiple filer codes for different locations or operations.

How Filer Code Relates to Tariff Refunds

When analyzing an ES-003 report, the filer code identifies which broker filed each entry. For large brokerages managing multiple clients, the master ES-003 filtered by filer code contains entries for all their importers. Tariffi uses the IOR number (not filer code) to separate individual clients' entries from the broker's master file.

Example

Broker XYZ (Filer Code XYZ) downloads their master ES-003 from ACE. It contains 50,000 entries across 200 clients. Tariffi groups the entries by IOR number and identifies that Client A has 500 CAPE-eligible entries, Client B has 350, and so on.

Frequently Asked Questions

How is a filer code different from an IOR number?: The filer code identifies the broker who filed the entry. The IOR number identifies the importer who owns the goods and is responsible for duties. They serve different functions.
Can an importer get a filer code?: No. Filer codes are issued only to licensed customs brokers. Importers are identified by their IOR number (EIN + 2-digit suffix).

Legal References

19 CFR § 143.6 — Filer Code Assignment
19 U.S.C. § 1641 — Customs Brokers

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