The Popular Wholesale Retailer That's Suing The Trump Administration

Throughout 2025, Costco was among several popular companies that have worried about tariffs since President Donald Trump started levying taxes on imports entering the U.S. During that time, Costco focused on ways to mitigate their impact without raising prices for its members. Those efforts included trying to source products from countries not as impacted by current and pending tariffs — providing more incentive than ever for Costco shoppers to stock up on certain items.

Now, Costco has transcended beyond the stages of apprehension and adaptation and has decided to fight back. On November 28, 2025, Costco Wholesale Corporation filed a lawsuit against U.S. Customs and Border Protection (CBP) in the United States Court of International Trade demanding a refund from tariffs if the Supreme Court finds that the Trump administration's new import duties were illegal.

Costco joins multiple companies that have filed legal complaints seeking tariff refunds such as Revlon, Bumble Bee Foods, Kawasaki Motors, and Ray-Ban eyewear manufacturer EssilorLuxottica. Much like the recent political efforts to regulate White House ballroom donations that could otherwise be construed as potential bribes, some see this trend of companies opting to sue the administration as a mark of a major shift in the economic sphere. Marc Busch, a trade law expert affiliated with Georgetown University, went as far as to describe these lawsuits as "the first time we're seeing big companies take their heads out of the sand publicly" while speaking with NPR.

In its lawsuit, Costco argued that Trump has used the International Emergency Economic Powers Act (IEEPA) to circumvent Congress and impose new tariffs on virtually every nation on the globe, including many areas that export products to Costco. The company stated in the lawsuit that it was filing a complaint because there was no guarantee Costco would be able receive a refund even if the Supreme Court deems Trump's IEEPA tariffs illegal.

When goods enter the U.S., the importer pays an estimated duty based on the items' value, classification, and country of origin. Those duties are finalized — or liquidated — by CBP, which then informs the importer if it owes more money or if it overpaid and could actually receive a refund for the initial duty. Costco contended it filed suit after CBP denied its request for an extension of the period before its tariff payments were liquidated. Though the suit does not report how much Costco has paid in tariffs so far, portions of the duties Costco has already paid were liquidated before the lawsuit was even filed. Now, court documents report more could be liquidated as early as December 15, 2025 (via Court Listener).

Finally, Costco's legal complaint asserted that Trump's IEEPA tariffs are unconstitutional because the constitution rests that power with Congress, not the president. As such, Costco asserted it was entitled to a full refund with interest, reasonable costs such as attorneys' fees, and to any other remedies the court may find fair.