Costco has filed a lawsuit against the United States government to recover tariff payments imposed during the Trump administration. The case targets the US government, the Customs and Border Protection agency, and Commissioner Rodney S. Scott, challenging tariffs enacted under the International Emergency Economic Powers Act.
The retailer argues that the duties were unlawfully imposed and says it is seeking a full refund of all payments made. Costco noted that importers are not guaranteed refunds even if the Supreme Court rules the tariffs illegal, unless they file their own legal claims.
The company said liquidation of its imports is expected to begin on December 15, a process that finalizes customs review and makes refunds uncertain. Costco requested an extension, but Customs declined, prompting the company to seek urgent relief from the Court of International Trade.
Multiple US courts, including the District Court for the District of Columbia and the Court of International Trade, have ruled that tariffs imposed through the IEEPA violate the Constitution because only Congress has the authority to impose duties. The Court of Appeals upheld this view in August. The issue is now before the Supreme Court.
Treasury Secretary Scott Bessent has estimated that the government could face up to $1 trillion in tariff refund liabilities if the Supreme Court rules against the Trump administration. Costco did not disclose how much it paid, but the company imports a significant portion of its goods into the US.
Costco, the White House, and Customs and Border Protection have not commented on the lawsuit.
