When selling beats waiting.
Present value vs. face value.
Your IEEPA claim has a face value — the total duties paid on affected entries. But a dollar 18-36 months from now is not worth a dollar today. The discount rate depends on your cost of capital, opportunity cost, and risk tolerance.
When the present value of waiting is less than the immediate capital offer, selling generates more economic value than holding. Factor in administrative burden, queue uncertainty, and the productive use of recovered capital — and the math often favors selling.
When selling wins.
1. High opportunity cost of capital
If your business can deploy capital at returns exceeding the discount to face value, selling is the higher-NPV decision. A 20% discount that unlocks capital for a 30% annual return generates net positive value immediately.
2. Cash flow priority
For importers facing working capital constraints, inventory financing needs, or seasonal cash demands, immediate capital has strategic value beyond the financial arithmetic. Certainty has a premium.
3. Risk aversion on government timelines
CAPE has never processed a recovery event at this scale. Processing order, timeline, and refund amounts are all subject to administrative discretion. For risk-averse importers, eliminating government dependency is worth the discount. Learn about non-recourse terms.
You do not have to sell everything.
Partial assignment allows you to sell a portion of your claim for immediate capital while filing the remainder through government channels. Sell 50% for certainty, file the rest for full face value. The entries are yours to allocate.
Selling is not always the right move.
If your cost of capital is low, your timeline flexibility is high, and you have the administrative capacity to manage CAPE filings — waiting for full face value may be the better decision. Our valuation is free and comes with no obligation. Use it as a data point in your decision.
For a full assessment of all four recovery paths — including government filing, protest, CIT litigation, and claim sale — visit tariffresolution.com.
Last updated: March 26, 2026