Due to the sheer scale of the refunds, estimated at totalling $166bn in tariffs to 330,000 different importers, the usual system of custom duty refunds cannot deal with the issue.

As a result, the US Customs and Border Protection (CBP) is setting up a new process within the current Automated Commercial Environment (ACE), which will be called Consolidated Administration and Processing of Entries (CAPE). This is now 70% ready but meantime the Liberation Day tariffs are still being charged and the refund element is behind this.