The US agency says a system being worked out to mediate the disbursement of $166bn in tariff costs to more than 330,000 importers.

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The United States Customs and Border Protection (CBP) agency has announced it will need an additional 45 days to set up a system to process refund requests for the tariffs recently struck down by the Supreme Court.

The announcement came on Friday as lawyers representing CBP were called to a closed-door meeting with Judge Richard Eaton from the US Court of International Trade.