In what is to be the biggest repayment programme in history, companies can apply online for money they were charged under the so-called "Liberation Day" tariffs - plus interest - to be returned.

The US Court of International Trade in March ordered customs officials to refund the more than $160bn (£121bn) the government had collected, putting roughly 330,000 importers in a position to potentially win back some money.

But some individual consumers, who were hit by the tariffs indirectly through higher prices, are not expected to be compensated.