What non-recourse means for you.
When you sell your IEEPA tariff refund claim to us, you transfer every risk associated with government recovery. This includes CBP processing delays, CAPE system failures, queue position uncertainty, partial refund adjustments, interest calculation disputes, and any regulatory or judicial changes that affect refund amounts.
If CBP takes 36 months instead of 18. If the system crashes. If your entries are flagged for review. If the refund amount is adjusted downward. None of that affects you. You have been paid.
Non-recourse does not mean no-questions-asked. The seller makes four standard representations in the assignment agreement:
- Authority to assign.You are the importer of record or have legal authority to assign the claim.
- No prior assignment.The claim has not been previously sold, pledged, or encumbered.
- Accuracy of data.The entry data provided is accurate and complete to the best of your knowledge.
- No fraud.The underlying entries and duties were legitimate commercial transactions.
These are standard representations in any receivables transaction. They protect both parties and ensure the claim can be legally assigned.
IEEPA tariff refund claims carry real processing risk. The CAPE system has never handled a recovery event at this scale. CBP has 2,500 staff for 53 million entry lines. Interest calculations are unsettled. Regulatory guidance is still evolving.
We underwrite that risk. Our valuation methodology accounts for every variable — processing timeline, probability of full payment, interest assumptions, and administrative complexity. The discount to face value is the price of eliminating those risks for you.
All initial offers are preliminary and subject to full underwriting. A final offer with definitive terms will be provided upon completion of due diligence, which may require additional documentation including broker correspondence, ACE portal exports, and entry-level detail. No binding commitment exists until the assignment agreement is fully executed by both parties.
For a full assessment of all recovery paths — including government filing, broker-assisted recovery, and litigation — visit tariffresolution.com.
Last updated: March 26, 2026