Multinational retail giant Costco has filed a lawsuit seeking to secure potential refunds of import duties should the U.S. Supreme Court strike down former President Donald Trump’s authority to impose tariffs.
In a complaint submitted to the U.S. Court of International Trade over the Thanksgiving holiday, the retailer asked the court to declare all tariffs issued under the International Emergency Economic Powers Act (IEEPA) unlawful.
Costco argued that Trump exceeded his statutory authority when he invoked IEEPA to impose what he called reciprocal tariffs—an action two lower courts have already deemed improper.
The company said the duties had hurt its business and cautioned that, even if the Supreme Court ultimately rules that the tariffs were illegal, importers may not automatically receive refunds unless they file their own legal challenges.
While Costco did not disclose the amount it hopes to recover, U.S. Customs data shows importers have paid an estimated $90 billion in related tariffs as of late September.
