Costco Wholesale Corporation is suing the federal government to block President Donald Trump’s emergency tariffs and recover the funds the retailer says it was improperly required to pay on imported goods.

The case, filed in the Court of International Trade, argues that Trump used an emergency-powers law to impose tariffs on goods from China, Mexico, Canada and dozens of other countries, even though the statute does not allow the president to create or raise tariffs.

Costco says it has paid these duties throughout the year and now faces a deadline that could prevent it from getting that money back.

The company says the government will begin finalizing – or “liquidating” – its import entries on or after Dec. 15. Once an entry is liquidated, the duty amount becomes locked, and importers may lose the ability to challenge or recover those charges.

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A shopper loads items into a vehicle at a Costco store in Vallejo, California, on Thursday, May 29, 2025.

Costco says one of its entries has already been finalized and more are approaching the cutoff, prompting the company to file its lawsuit immediately.

Costco is asking the court to declare the tariff orders invalid, block Customs and Border Protection from applying the tariffs to its shipments going forward and require the government to refund all duties the company has already paid under the emergency tariff program.

The filing puts Costco among a growing group of companies challenging the legality of Trump’s tariff actions.

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President Donald Trump delivered remarks on reciprocal tariffs during an event in the Rose Garden.

Learning Resources, Inc., a maker of educational toys and classroom products, filed suit earlier this year, warning that the emergency tariffs would push its annual duty bill sharply higher.

V.O.S. Selections, Inc., a wine and spirits importer, has won major rulings striking down the tariff orders, sending the issue to the Supreme Court.

Other importers – including apparel companie s, automotive-parts suppliers and consumer-goods distributors – have filed similar challenges arguing the tariffs triggered sudden cost increases and supply-chain disruptions that businesses could not absorb.

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Costco’s lawsuit draws on those earlier wins. Both the Court of International Trade and the Federal Circuit previously ruled that the emergency-powers law Trump invoked does not authorize tariffs.

But Costco argues those decisions alone will not guarantee refunds for companies unless they file their own cases before their entries are finalized.

FOX Business has reached out to Costco with questions regarding the lawsuit.

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The Supreme Court heard arguments on the broader legal question last month, and a decision is expected soon.

That ruling could determine how quickly Costco’s case moves – and whether dozens of other companies will be able to seek refunds for tariffs they say were imposed without legal authority.