Donald J. Trump‑era tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have drawn legal fire from several major importers — and this week, retail giant Costco joined the challenge. The company filed a complaint in the U.S. Court of International Trade seeking a full refund of duties it paid on imported goods if the sweeping tariffs are struck down.
Costco’s lawsuit underscores a key concern: even if the Supreme Court of the United States rules that the tariffs were wrongly imposed, importers like Costco may still lose the chance to recoup what they already paid — unless they file separate claims within tight customs‑liquidation deadlines.
In its filing, Costco noted that U.S. Customs and Border Protection denied its request for extra time to finalize tariff calculations, raising the risk that liquidation — the process that finalizes duty assessments — could begin as soon as mid‑December. Once entries are liquidated, the opportunity for refund claims could vanish.
Costco isn’t alone. Other large companies, including Bumble Bee Foods and Kawasaki Motors, have filed similar lawsuits to preserve their right to refunds.
The broader legal stakes are anchored in a case before the Supreme Court — Learning Resources, Inc. v. Trump (consolidated with V.O.S. Selections, Inc. v. Trump) — which will determine whether the IEEPA can legally be used to impose broad‑based import tariffs. Many legal experts, including justices during oral arguments, have expressed skepticism about the administration’s use of emergency‑powers law for sweeping trade policy.
For Costco — which reported that roughly one‑third of its U.S. sales come from imported goods — the stakes are high. A favorable ruling could not only secure refunds but also reshape how major retailers manage sourcing, supply chains, and pricing amid volatile trade policy.
