Don't Want to Wait 60-90 Days? Sell Your IEEPA Refund Claim.
Institutional buyers are purchasing IEEPA tariff refund claims from U.S. importers for immediate cash payment at a discount to face value. For businesses that need cash now rather than waiting for CBP to process their refund, a claim sale may be the right option. Here is what you need to know before you decide.
Get a Free Assessment of Your Claim Value
Tell us about your refund claim. We will connect you with institutional buyers and help you understand whether selling or self-filing makes more financial sense for your business.
The Discount Is Real. So Is the Alternative.
Institutional buyers typically purchase IEEPA refund claims at 70 to 85 cents on the dollar, meaning a $100,000 refund claim might sell for $70,000 to $85,000 in immediate cash. For businesses that need liquidity now, that discount may be worth it. For businesses with the bandwidth to file independently, keeping 100% plus statutory interest is the better financial outcome.
Before selling your claim, understand exactly what you are owed. Use TariffGuru's free Federal Statutory Interest Calculator to calculate your principal plus compounding interest from your original entry date. That total, not just the principal, is what you are giving up a percentage of when you sell.
Is selling my IEEPA refund claim legal?
How much will an institutional buyer pay for my claim?
What is the difference between selling my claim and filing myself?
Can I sell just part of my claim?
What happens if the government appeals after I sell my claim?
Sell Your Claim or File It Yourself
Understanding both options before you decide is the only way to make the right financial choice for your business.
How Tariff Refund Claim Sales Work
An institutional buyer, typically a hedge fund, private equity firm, or specialty finance company, purchases your IEEPA refund claim at a discount to face value. You receive immediate cash. The buyer assumes the administrative burden of filing the CAPE Declaration and waiting 60 to 90 days for CBP to process the refund. The discount reflects the buyer's cost of capital, administrative costs, and risk.
What Determines Your Claim's Value
Institutional buyers evaluate IEEPA claims on four factors: the principal amount of IEEPA duties paid; whether the entries are already filed or still pending; the liquidation status and Phase 1 eligibility of the entries; and whether there are complicating factors like AD/CVD codes, reconciliation flags, or open protests. Clean Phase 1 eligible entries command higher prices than complex or Phase 2 entries.
Should You Sell or File Yourself?
For most small businesses the math favors self-filing. You keep 100% of the refund plus statutory interest. TariffGuru's $97 toolkit and free AI agent make self-filing accessible without trade counsel. However if your business needs immediate cash, has complex entries, or lacks the bandwidth to manage the filing process, a claim sale may be worth the discount. Submit your information above for a free assessment of both options.
Everything You Need Before You Decide
Know exactly what your claim is worth before you sell it. Use these free tools to get the full picture.
Five Things Every Importer Must Know
The five technical pillars of IEEPA refund eligibility in plain English. Liquidation status, ACH enrollment, entry formatting, interest calculation, and Phase 1 exclusions. Know these before you file or sell.
Read the Quick Guide
2. ACH Enrollment — You must have a U.S. bank account registered in the ACE Secure Data Portal, separate from any account used to pay duties to CBP.
3. Entry Formatting — All entry numbers must be exact 11 alphanumeric characters. One bad character rejects the line.
4. Interest Calculation — Statutory interest accrues from the original entry payment date at 7% annually (non-corp) or 6% (corp), compounded quarterly per 19 U.S.C. 1505.
5. Phase 1 Exclusions — Reconciliation entries, drawback entries, AD/CVD entries, open protest entries, and entries not filed in ACE are excluded from Phase 1.
Read the Full Filing Guide
CAPE Pre-Filing Eligibility Screener
Answer 6 questions and get an instant technical readiness assessment. Know your Phase 1 eligibility before you submit a valuation request. Understanding your eligibility improves the accuracy of any buyout offer.
Check My EligibilityQuestions About Selling Your Refund Claim?
TariffGuru's free AI Recovery Agent can answer questions about the IEEPA refund process, claim valuation, and whether filing yourself or selling your claim makes more financial sense for your business.
Ask Free Questions at TariffGuru.comFederal Statutory Interest Calculator
Know your full refund amount before negotiating a buyout. Principal plus compounding statutory interest from your entry date. The number you calculate here is what you are discounting when you sell.
Use the Full Calculator BelowFederal Statutory Interest Calculator — IEEPA Tariff Refund Overpayment Rates
Statutory interest on IEEPA tariff refunds accrues from the date the original duties were paid through the date CBP issues your refund. This is not optional. It is a legal entitlement under federal statute.
The applicable rates, confirmed across multiple Federal Register publications, are 7% annually for non-corporate importers and 6% annually for corporate importers, compounded quarterly.
For entries paid in April 2025, this means more than a full year of interest accrues on top of your principal refund amount. Calculate the full number before you negotiate a buyout price.
Source: 19 U.S.C. 1505 · 26 U.S.C. 6621 · Federal Register Vol. 90 No. 186 (September 29, 2025) · Federal Register Document 2026-01175 (January 22, 2026) · Revenue Ruling 2025-22
Estimate based on statutory rates per 19 U.S.C. 1505 and 26 U.S.C. 6621, compounded quarterly. Actual amounts depend on entry-level CBP data and the refund process established by the Court of International Trade.
File It Yourself and Keep 100%
For most businesses, the math favors self-filing. TariffGuru.com provides everything you need to file correctly without a customs broker or attorney.
Federal Recovery Toolkit
- Master CAPE CSV template (CBP-compliant, pre-formatted)
- ACE portal data extraction guide
- CBP error dictionary — every rejection code explained
- HTS reference library for IEEPA-subject goods
- USITC duty handbook and HTS classification guide
- Supreme Court ruling analysis (Learning Resources v. Trump)
- Federal Register interest rate documentation
- 12-point pre-submission filing readiness checklist
- Phase 1 exclusion reference guide
Institutional Data Services
- Professional CAPE CSV data formatting at $1 per line
- $1,500 minimum — covers up to 1,500 entry lines
- $4,500 Institutional Data Audit — pre-submission error scan
- PDF Risk Report identifying rejection risks before filing
- Section 301 / IEEPA duty stacking analysis
- AD/CVD suspension review and Phase 2 preparation
- Full concierge with licensed customs practitioners available
Questions About Selling Your Refund Claim?
TariffGuru's free AI Recovery Agent can answer questions about the IEEPA refund process, claim valuation, and whether filing yourself or selling your claim makes more financial sense for your business.
Ask Free Questions at TariffGuru.comBuilt for Sensitive Federal Data
Every tool on TariffGuru.com is built with security infrastructure appropriate for federal compliance work.
Encrypted
SSL/TLS encryption on every connection. All data transmitted between your browser and our servers is protected in transit.
Compliant
PCI DSS payment security on all transactions. All payment processing meets federal card industry data security standards.
Protected
DDoS mitigation and DNS security infrastructure. The site is protected against network-level attacks and traffic manipulation.
Verified
All content sourced directly from CBP official publications, Federal Register notices, and Court of International Trade filings.
Private
User data is never sold to third parties. Information shared through our forms is used only to connect you with buyers and TariffGuru.com services.
Court-Sourced
Filing intelligence derived directly from CIT court records and CBP agency filings. Dates, entry counts, and process details are all court-verified.
Stay Ahead of the Process
Court-sourced CAPE system analysis published since March 2026, before most media outlets covered this story.
Why the May 11 Refund Date Is Court-Sourced, Not Estimated
Most media outlets reported "60-90 days" without citing the source. The actual date comes from a CBP declaration filed with the CIT in Euro-Notions Florida, Inc. v. United States.
May 2026 Phase 2The $2+ Billion in Frozen Tariff Refunds Nobody Is Explaining
Entries subject to AD/CVD suspension are explicitly excluded from Phase 1. Here is why, what statute governs it, and what importers should be doing now to prepare for Phase 2.
May 2026 TechnicalThe PSC Filing Prohibition Competitors Are Ignoring
CBP's Trade User Information Notice explicitly prohibits Post Summary Corrections for IEEPA refunds. Here is the exact language and why it matters for importers evaluating their options.
April 2026