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http://www.cbp.gov/sites/default/files/documents/ACE_AES%20Direct_Ref%20-%20AESDirect%20Exporter%20Account%20QRG_0.pdfhttp:/www.census.gov/foreign-trade/aes/aesdirect/transitiontoace.html?eml=gd&utm_medium=email&utm_source=govdelivery