Overview
- Costco filed its complaint on Nov. 28 in the U.S. Court of International Trade seeking a full refund of duties paid under President Trump’s reciprocal tariffs and an injunction pausing further collections.
- The company says U.S. Customs and Border Protection denied an extension of liquidation, with some entries set to finalize as early as Dec. 15, which could jeopardize refund rights.
- Costco moved to consolidate its case with similar refund-preservation suits, joining dozens of importers including EssilorLuxottica, Kawasaki Motors, Revlon, Bumble Bee Foods and Yokohama Tire.
- Lower courts have found the IEEPA-based tariffs unlawful, and justices expressed skepticism during Nov. 5 arguments, though the Supreme Court has not announced when it will rule.
- Treasury filings warn the government could face massive repayment exposure, with estimates up to $1 trillion if the tariffs are struck down.