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Costco Seeks Refund of "Unlawful" US Tariffs

December 04, 25 by John Jeffay

(IDEX Online) - Costco has filed a federal lawsuit challenging import tariffs imposed by President Donald Trump, and seeking reimbursement for duties it says were "unlawfully collected".

The membership-based warehouse club, the sixth-largest retailer of watches and jewelry in the US, reported $2.44 bn in jewelry and watch sales last year.

Since August, it has been required to pay tariffs of 50 per cent on diamonds and other goods imported from India, 39 per cent on Swiss watches, and at least 15 per cent on imports from other countries.

Costco filed suit on 28 November in the US Court of International Trade, arguing that the tariffs - issued under the International Emergency Economic Powers Act (IEEPA) - exceed presidential authority.

The lawsuit asks the court to declare the tariffs invalid, block further duties, and refund the billions Costco has already paid.

"Costco is taking a preemptive stance to ensure it can recover these tariffs if the Supreme Court ultimately rules them unlawful," said a company spokesperson.

While jewelry and watches represent less than 1 per cent of Costco's total $275bn in annual sales, the absolute dollar value of the tariffs is substantial. 

The retailer faces a December 15 deadline for certain import entries, after which it could lose the right to claim refunds.

Costco joins other major companies - including Bumble Bee Foods, eyewear giant EssilorLuxottica, Kawasaki Motors, Revlon, and Yokohama Tire - in legal action over tariffs. 

Analysts say the outcome could affect not only Costco but also the broader US import sector, with billions of dollars at stake.

The Supreme Court is currently reviewing the legality of the tariffs, and lower court decisions have indicated skepticism over the administration's interpretation of IEEPA.

If ruled unlawful, the case could set a precedent limiting presidential authority to impose tariffs through emergency powers.

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