2025-12-02T00:47:40.168Z
Share across platforms: Facebook, Email, X (formerly Twitter), LinkedIn, Reddit, Bluesky, and WhatsApp — or simply copy the link for direct access.

An icon resembling a lightning bolt symbolizes high impact.

Impact Link
Save to your reading list or mark as Saved. For a seamless experience, use the Business Insider app to read the full article.

This report is available exclusively to *Business Insider* subscribers. To gain access, readers are encouraged to become members and begin exploring insider analyses and in-depth coverage right away. Existing subscribers can simply log in to continue reading.

—

Costco Wholesale Corporation, one of America’s largest retail giants renowned for its membership-based warehouse model, has initiated a high-profile legal action seeking to reclaim substantial tariff payments that were imposed under the trade policies of the Trump administration. The company has formally challenged the legality of the tariffs, which were levied pursuant to the International Emergency Economic Powers Act (IEEPA), a federal statute that grants the President authority to regulate commerce in response to extraordinary foreign threats.

In the lawsuit, Costco is specifically demanding a full reimbursement of the duties it previously paid. The complaint contends that the tariffs implemented by executive order were not lawfully authorized under the IEEPA, thereby rendering the payments improper. This dispute underscores Costco’s determined effort to recover tariff-related expenses that, according to the retailer, were unjustly collected under the administration’s assertion of emergency economic authority.

Filed directly against the United States government, the legal case also names the U.S. Customs and Border Protection (CBP) agency and its Commissioner, Rodney S. Scott, as defendants. Through this action, the wholesale retailer requests that the U.S. Court of International Trade nullify the contested tariffs enacted by former President Donald Trump through executive orders that invoked emergency foreign policy powers. Costco maintains that those orders imposed what Trump characterized as “reciprocal” trade duties upon certain imports, measures that significantly affected costs for large-scale importers.

According to court documents filed on Friday, November 28, the company asserts that it is entitled to a complete refund of the amounts paid under those tariffs. The complaint references the then-pending case *VOS Selections, Inc. v. Trump*, which had been reviewed by the U.S. Supreme Court earlier in November, as a related legal precedent. However, Costco emphasizes that its own action remains necessary and distinct. The company argues that even if the Supreme Court ultimately rules that the IEEPA-based tariffs and the associated executive orders are unlawful, no automatic refunds will be distributed to individual importers. Each affected entity, Costco explains, must pursue its own separate judgment and secure direct judicial relief to obtain reimbursement for duties that were collected in violation of the law.

In its filing, Costco articulates the concern that importers who have already paid such tariffs could otherwise be left without recourse, despite a potential finding of illegality. The lawsuit therefore seeks both legal clarity and financial restitution for the company. Requests for official comment from Costco, the White House, and the U.S. Customs and Border Protection agency were not immediately met with responses at the time of publication.

The situation continues to develop, and further updates are expected as judicial proceedings progress and related rulings emerge. Observers in the fields of international trade, corporate law, and retail economics are watching closely, as this litigation could influence not only how large corporations pursue tariff refunds but also how future administrations interpret and apply emergency economic powers under federal law.

Sourse: https://www.businessinsider.com/costco-sues-trumps-tariff-in-bid-to-secure-refund-2025-12