The IEEPA tariff refund market is worth an estimated $166 billion, and wherever that much money is in play, you’ll find firms eager to help you recover it — for a fee. Some are excellent. Some are adequate. Some will cost you more than they recover. The challenge is telling the difference before you sign anything.
Since the Supreme Court ruling invalidated IEEPA tariffs in February 2026, dozens of firms have entered the recovery space. Trade attorneys, customs consultants, claims financing companies, and advisory firms of every size are competing for importer attention. Competition is good for pricing, but it also means you need a framework for evaluation that goes beyond marketing claims.
Here’s how to assess any firm that approaches you — or that you approach — about IEEPA recovery.
Start With the Fee Structure
The fee structure is the single most important variable in any recovery engagement. It determines not just what you pay, but what incentives the firm has and how aligned their interests are with yours.
Common Fee Models
| Fee Model | How It Works | Typical Range | Alignment |
|---|---|---|---|
| Contingency | Percentage of recovered amount, paid only on success | 5-20% of recovery | High — firm only earns if you recover |
| Flat fee per entry | Fixed charge per entry processed | $200-$500/entry | Moderate — firm earns regardless of recovery amount |
| Monthly retainer | Fixed monthly fee during engagement | $2,000-$10,000/month | Low — firm earns regardless of progress |
| Retainer + contingency | Reduced retainer plus lower success fee | Varies | Moderate — blended incentive |
| Claim purchase | Firm buys your claim outright at a discount | 75-90% of face value | High — but different dynamic (see below) |
What to Watch For in Fee Structures
Contingency caps. A 10% contingency fee on a $2 million recovery is $200,000. Is that reasonable for the work involved? For large portfolios, negotiate a sliding scale — a higher percentage on the first $500,000, lower on amounts above that.
Double-dipping. Some firms charge a retainer AND a contingency fee AND pass through broker filing costs. Make sure you understand the total cost, not just the headline number. Ask: “If my recovery is $X, what is your total fee including all charges?”
Minimum fees. Some engagements include minimum fee provisions that apply regardless of the recovery amount. This is reasonable if disclosed upfront, but problematic if hidden in the fine print.
Success fee triggers. When exactly is the fee earned? Upon CBP issuing a refund? Upon you receiving payment? Upon filing the claim? The trigger point matters — a fee earned at filing means the firm gets paid whether you ultimately receive your refund or not.
The Claim Purchase Model
Claim sale / immediate capital is fundamentally different from advisory. Instead of paying a fee for services, you’re selling an asset (your refund right) at a discount for immediate cash. The “fee” is the discount from face value.
This model has different evaluation criteria. See our detailed comparison of government filing vs. immediate capital for that analysis.
Evaluate the Firm’s Capabilities
Not all recovery firms offer the same services. Understanding what a firm actually does — versus what they claim to do — is critical.
Questions to Ask About Capabilities
1. “What specific services are included in your engagement?”
Get a clear list. At minimum, a recovery advisory should include:
- Portfolio analysis and entry classification
- Recovery path recommendation for each entry
- Broker coordination for data gathering
- Filing preparation (PSC, protest, and/or CAPE)
- Deadline monitoring and management
- Progress tracking and reporting
If the firm only provides “analysis and recommendations” without handling execution, you’re paying for a report, not a recovery service. That may be appropriate for large importers with internal trade compliance teams, but most mid-market importers need execution support.
2. “Do you handle CIT litigation in-house, or do you refer out?”
CIT litigation requires attorneys admitted to the CIT bar. Many advisory firms don’t have legal capabilities and will refer you to an outside trade attorney for litigation entries. That’s fine — but understand whether the attorney’s fees are included in the firm’s fee or are an additional cost.
3. “How do you handle the CAPE filing process?”
The CAPE system is still rolling out. Ask what the firm’s plan is for CAPE submissions. Do they have a system for preparing and submitting declarations? Will they coordinate with your broker for portal access? Have they been tracking CAPE development and requirements?
A firm that says “we’ll figure it out when CAPE launches” is not as prepared as one that has already built data validation templates and filing procedures.
4. “What happens if CBP denies or partially denies a claim?”
Good firms have an escalation plan: protest denial → accelerated disposition request → CIT filing. Less experienced firms may not have thought through denial scenarios. The firm’s answer reveals how much they’ve actually worked in customs recovery versus how much they’re learning on the job.
Assess Track Record and Experience
The IEEPA recovery space is new — no firm has years of IEEPA-specific experience. But many firms have adjacent experience that’s directly relevant.
Relevant Experience Areas
- Prior customs recovery work — firms that handled drawback claims, PSC filings, or protest work before the IEEPA ruling have transferable expertise
- CIT litigation experience — essential if any of your entries require court action
- Trade compliance consulting — indicates familiarity with CBP procedures, ACE portal, and HTS classification
- Claims financing/purchasing — relevant for the immediate capital path
Questions to Ask About Experience
“How many IEEPA recovery portfolios are you currently managing?”
Volume matters. A firm managing 50+ portfolios has encountered more edge cases, has better broker relationships, and has more refined processes than a firm with five clients.
“What’s the largest IEEPA portfolio you’ve managed?”
If your portfolio is $5 million and the firm’s largest engagement is $50,000, there’s a scale mismatch that may affect capability.
“Can you provide references from current IEEPA clients?”
Any firm worth engaging should be willing to connect you with current clients for reference checks. If they refuse, that’s a significant red flag.
“What’s your firm’s background before IEEPA recovery?”
There’s nothing wrong with being new to IEEPA — everyone is. But firms with backgrounds in customs brokerage, trade law, or claims recovery have deeper foundations than firms that pivoted from unrelated fields to chase the opportunity.
Red Flags to Watch For
We’ve collected these from importers who came to us after negative experiences with other firms. Learn from their mistakes.
Guaranteed Timelines
Red flag: “We guarantee your refund within 6 months.”
Reality: No firm can guarantee CBP processing timelines. The CAPE system’s processing speed depends on CBP staffing, system performance, and claim volume — none of which any private firm controls. A firm that guarantees timelines is either lying or doesn’t understand the process.
Pressure to Sign Immediately
Red flag: “This offer expires Friday” or “We can only take 10 more clients.”
Reality: Legitimate firms give you time to evaluate. The IEEPA refund process has real deadlines — protest windows — but those are CBP deadlines, not firm deadlines. Any firm using artificial scarcity tactics is prioritizing their sales process over your interests.
Vague Scope of Services
Red flag: “We’ll handle everything for you” without specific deliverables.
Reality: “Everything” means different things to different firms. If you can’t get a clear, written description of what’s included and what’s not, you’ll have no recourse when expectations don’t match reality.
Excessive Upfront Fees
Red flag: Large retainer demands before any analysis is performed.
Reality: The industry standard for IEEPA recovery is moving toward contingency or low/no upfront fees, because the legal certainty of the Supreme Court ruling reduces the firm’s risk. A firm demanding $25,000 upfront before they’ve even seen your data is out of step with the market.
No Data Security Protocol
Red flag: “Just email us your entry data and we’ll take a look.”
Reality: Your import data is commercially sensitive. Any firm that doesn’t have a formal data protection protocol — including a willingness to sign NDAs and data security agreements — isn’t treating your information with appropriate care.
Discouraging Second Opinions
Red flag: “You don’t need to talk to anyone else — we have the best offer.”
Reality: Confident firms welcome comparison. They know their offer is competitive and have nothing to fear from you doing due diligence. Firms that discourage second opinions are afraid of what you’ll find.
Comparison Framework: Evaluating Multiple Offers
If you’re talking to multiple firms — which you should be — here’s a structured way to compare them.
Create a Comparison Matrix
| Evaluation Criteria | Firm A | Firm B | Firm C |
|---|---|---|---|
| Fee model | |||
| Total estimated fee (on $X recovery) | |||
| Services included | |||
| CIT capability (in-house or referral) | |||
| CAPE preparation readiness | |||
| Current IEEPA client count | |||
| Largest portfolio managed | |||
| References provided | |||
| NDA/data security protocol | |||
| Contract lock-in period | |||
| Exit terms | |||
| Communication frequency | |||
| Primary contact assigned |
Weight the Factors
Not all criteria matter equally. For most importers, the weighting should be:
- Total cost (fee model × your recovery amount) — 30%
- Services scope (what’s actually included) — 25%
- Experience and capability — 20%
- Contract terms (flexibility, exit provisions) — 15%
- Communication and reporting — 10%
Get Everything in Writing
Before signing any engagement agreement, ensure you have written documentation of:
- Complete fee schedule with all potential charges
- Detailed scope of services
- Timeline expectations (not guarantees — realistic estimates)
- Data handling and confidentiality provisions
- Contract term and exit procedures
- What happens if the firm is unable to perform (illness, business closure, etc.)
- Conflict of interest disclosure
The Self-Assessment Option
Before engaging any firm, consider getting an independent assessment of your portfolio. This gives you the data you need to evaluate offers intelligently — because you can’t evaluate a fee percentage without knowing your total recovery amount, and you can’t evaluate a timeline estimate without knowing your entry statuses.
A free Impact Assessment provides exactly this information: your total IEEPA exposure, your entry-by-entry statuses, your recovery path options, and your estimated timelines. With this in hand, you can evaluate any firm’s proposal against your actual numbers rather than their assumptions.
Due Diligence: Verifying What They Tell You
Firms will say they’re experienced, capable, and trustworthy. Here’s how to verify independently.
Check Their Registration and Standing
If the firm includes trade attorneys, verify their CIT bar admission through the court’s public records. If they claim customs broker credentials, verify through CBP’s licensed broker database. If they reference specific case outcomes, request case numbers you can look up in public court records.
Test Their Knowledge
Ask a specific technical question during your evaluation conversation. For example: “What’s the difference between a PSC and a protest for unliquidated entries?” or “How does 19 U.S.C. Section 1505 interest work?” A firm that can’t answer basic IEEPA recovery questions fluently may not have the expertise they claim.
Review Their Public Communications
Does the firm publish substantive content about IEEPA recovery? Do their articles contain accurate information? Are they consistent in their messaging or do they contradict themselves? Public content is a window into a firm’s actual knowledge level.
Ask About Their Operations
How many people work on IEEPA recovery? What does the workflow look like from intake to filing? Who is your primary point of contact? What systems do they use for tracking and communication? Operational questions reveal whether the firm has built infrastructure for this work or is improvising.
Request a Sample Deliverable
Ask to see a redacted sample of the kind of analysis or report they produce. This tells you more about the quality of their work than any marketing material. If they can’t produce a sample, they may not have completed enough engagements to have one.
When to Walk Away
Sometimes the right answer is to walk away from a firm, even if you’ve already invested time in discussions.
Walk away if the firm won’t provide a written scope of services before you sign.
Walk away if the fee structure doesn’t align incentives — particularly if large fees are earned before you see results.
Walk away if references are unavailable or unsatisfactory.
Walk away if the firm pressures you to share data without proper security protocols.
Walk away if your instincts say something is off. The IEEPA refund scams guide covers specific fraud patterns to watch for, but sometimes the issue isn’t outright fraud — it’s simply a firm that’s not up to the task.
The Engagement Agreement: What to Review
Before signing any engagement agreement, have your attorney review these sections:
Scope of Services
The agreement should list every service included. Watch for vague language like “recovery advisory services” without specifics. You want explicit inclusion of: portfolio analysis, entry classification, recovery path recommendation, broker coordination, filing preparation, CAPE submission, progress monitoring, and deadline management.
Fee Structure Details
Beyond the headline fee, look for:
- When fees are earned (upon filing, upon CBP approval, upon payment receipt)
- Whether fees apply to interest received in addition to principal
- Whether filing costs and third-party fees are included or additional
- Whether there’s a minimum fee regardless of recovery outcome
- How fees are calculated if you terminate the engagement
Exclusivity Provisions
Some firms require exclusivity — you can’t use another firm for any IEEPA recovery work. Others allow non-exclusive arrangements where you can manage some entries yourself or engage other firms for different portions. Non-exclusive is generally preferable unless the firm offers meaningful pricing advantages for exclusivity.
Termination Rights
Understand how you can exit the engagement:
- Is there a minimum term (e.g., 6 or 12 months)?
- Can you terminate for convenience or only for cause?
- What happens to in-progress filings if you terminate?
- Are there termination fees or tail provisions (fees on recoveries that result from work done during the engagement, received after termination)?
Tail provisions are reasonable within limits — a firm that prepared and filed your CAPE declaration shouldn’t lose their fee because you terminated the week before CBP issued the refund. But an open-ended tail that extends years beyond termination is excessive.
Make an Informed Decision
The IEEPA recovery market will mature over the coming months. Fees will standardize, track records will develop, and the best firms will separate from the pack. In the meantime, your best protection is thorough evaluation using the framework above.
Get your free Impact Assessment →
Start with your numbers. Know your total exposure, your entry statuses, and your recovery paths before you talk to any firm. The assessment gives you the foundation for every evaluation that follows — and it costs nothing. Request yours today and approach the recovery market from a position of knowledge, not vulnerability.
