While ridiculous, from a technical standpoint, it's not hard to see how this scenario arises. On the one hand, there was probably pressure to implement the tariffs as quickly as possible. Consequently, there likely wasn't much effort put into the "what if we have to undo all this in a year" use case, because that wasn't strictly necessary to get the tariffs implemented.

On the other hand, now that the "we need to undo all this" use case actually needs to be used, they've gotta go back and solve the problem after the fact. Unsurprisingly, it's going to take a while to develop that solution.

I'm not excusing it, but I do think it's interesting to think about the technical and political issues.