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It seems logical to me that the importing companies are the ones who paid, so they're the ones who should be reimbursed. The invoices are the only real way to verify that payment. If they passed it on to their customers, that's much harder to assess and far less measurable for reimbursement.
It might seem unfair, but if we want to take action, the logical thing would be to imprison those who caused or allowed it. The president and his administration for doing it, as well as the courts for not stopping it in time. It's the problem with all systems: when they break the law, they never face the consequences.