Customs and Border Protection has said that the task of finalizing entry costs without assessing a tariff was "unprecedented" in scale and could require manual review of more than 70 million entries.

A trade court has cleared the way for businesses to receive refunds for tariffs that the Supreme Court struck down last month.

Customs and Border Protection has said that the task of finalizing entry costs without assessing a tariff was "unprecedented" in scale and could require manual review of more than…