General Discussion

Take 3 kinds of businesses. Remember that the tariff is on the imported cost not the sales price.

1 imports fully manufactured items, and sells them direct to the consumer. You can figure out the tariff per unit on each one. Easy. Now how many did they sell. That is easy also. Now how to refund the tariff to the buyer? Gets more complicated. How many buyers? 1, 10, 10K? What is the cost per buyer to refund the money the government forced them to pay?

2. Importer of completed goods that sells to a retailer of some kind. They know how much they paid in taxes per unit. They know how much was added to each retailers bill. They don't know how many were sold. The retailer knows that and they would have to know who the buyers were to refund the tariff. Cash buyers? again what is the cost to refund small amounts to thousands of customers?

3. Businesses using raw materials or partially manufactured goods. Auto makers for one. Your soda cans for another.
They also know what they paid. But how does that get rebated to the end buyer when there could be many links in the chain and added tariffs in the process.

If I ordered something from another country and was hit with a tariff It should be easy to collect my tariff from the government. Other cases are going to be much harder to parse out.