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Refund of US duties collected by Customs is not complicated at all and is in fact built right into the system. Importers have always had 0–314 Days to easily correct unliquidated payments and 1.5 years to protest in the current legislation. Many have already done so in anticipation.

Those US residents who have purchased tariffed products gave their money to the importers and retailers freely. They must now go back to their favorite retailers and ask for discounts on future purchases.