Monetize IEEPA Tariff Claims

Tariff claims sales are implemented pursuant to a Participation Agreement between a seller and an institutional buyer. Through this agreement, you transfer the rights to any future tariff refunds on your eligible shipments in exchange for an upfront cash payment. That payment is set at a negotiated percentage of your total expected refund.

In some cases, sellers can also negotiate a share of any recoveries above an agreed threshold. The buyer takes on the financial risk and typically manages the legal strategy from that point forward with costs shared proportionally.

Here’s a simple example: if you paid $10 million in IEEPA tariffs on eligible shipments, and a buyer quotes a 40% purchase rate, you’d receive $4 million in cash at closing.

Pricing is determined by the market and varies based on a few key factors:

• The total amount of duties paid and the quality of your Customs documentation
• The legal strength of your claim
• The expected timeline for receiving refunds and any risks that could delay or reduce them
• Your company’s overall credit profile.

One of our experienced claims trading specialists can give you a more specific range once they’ve reviewed your data.

Most transactions close within 2-4 weeks from initial consultation to funding. The typical steps are:

• An introductory call with a Seaport claims trading specialist
• Signing an NDA and sharing your customs data
• Identifying the best buyer for pricing and structure
• Agreeing on terms and signing a Trade Confirmation
• Buyer due diligence
• Executing the Participation Agreement
• Releasing funds to you

There’s no hard minimum, but claims in the range of $5-10 million or more tend to attract better pricing and more buyer interest. Smaller claims can still be evaluated, but it depends on whether there’s a suitable counterparty willing to take them on.

To kick off the process, you’ll typically need CBP reports showing duties paid under IEEPA, your ACE import data, and your importer ID numbers. If you’ve already filed a complaint with the Court of International Trade, that should be included along with any follow-on correspondence. On the seller side, buyers will also want audited financials, any relevant lender reports, and budget materials.

Seaport Global is a boutique financial institution with over 350 professionals across 25+ offices worldwide. For more than 25 years, we’ve specialized in distressed, complex, and hard-to-value assets. Claims trading is a core part of our practice.

Our dedicated claims desk has helped clients unlock billions of dollars from assets including tariff claims, litigation claims, tax credits, and liquidation recoveries. We bring direct access to institutional buyers, deep structuring experience, and a straightforward execution process designed to help sellers get the best outcome with minimal friction.