$166 billion in tariff refunds just became available, but small businesses may already be at a disadvantage

After months of waiting, U.S. importers will finally have access to the $166 billion collected from tariffs that were ruled unconstitutional. But as American small businesses battered by the import taxes look to recoup the cost of the levies, they may find it’s more difficult for them than it is for larger, wealthier firms.

On Monday, U.S. Customs and Border Protection (CBP) rolled out the first phase of its electronic tariff refund system, also known as the Consolidated Administration and Processing of Entries (CAPE), allowing importers to apply for refunds on tariffs