Quality of Earnings (QofE) schedules increasingly include tariff cost adjustments. Common items: trailing 12-month tariff cost run-rate, forward-pricing under successor scenarios, recoverable refunds (one-time benefit), USMCA qualification opportunity. Material to deal valuation.
This guide covers QofE Schedules and Tariff Costs. M&A and corporate transaction tariff work supports buyers, sellers, and ongoing portfolio operations.
Practical implementation depends on company size, sector, and operational structure.
Trailing 12-month tariff cost
Actual paid duty across imports. Includes Section 232/301/122/AD-CVD breakdown.
Forward-pricing scenarios
Run-rate under three or four plausible Section 122 successor scenarios.
Recoverable refunds
IEEPA recovery (one-time). Drawback program improvement opportunity.
USMCA qualification opportunity
Pre-qualification savings opportunity. Material if not yet captured.
Frequently asked questions
When does this apply?
Most relevant for SMB importers in the named sector or facing the named situation.
What documentation matters?
Standard CBP forms, supplier certificates, BOM analysis, and topic-specific records.
What is the timeline?
Initial assessment 2-4 weeks; full implementation 8-16 weeks depending on scope.
What does this cost?
Project work $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Engage on PE / M&A tariff work. DD Snapshot $8-15k; portfolio review priced separately.