Companies Line Up With Lawsuits For Tariff Refunds

Washington, D.C. (December 23, 2025) - Beginning in early November, a multitude of companies have filed claims in the U.S. Court of International Trade seeking refunds of the Trump administration's "reciprocal" tariffs imposed under the International Emergency Economic Powers Act (IEEPA) in the event that the Supreme Court determines that such tariffs are unlawful. Lewis Brisbois is closely following developments in the Court's deliberation on the legality of these tariffs (see previous Lewis Brisbois alerts). Notable companies filing such claims include Costco, Ricoh, Revlon Consumer Products, and over 100 others. All of the cases are consolidated with AGS Company Automotive Solutions as the lead docket.

The Costco complaint and others of the consolidated cases seek (i) a declaration that the IEEPA duties are unlawful; (ii) an injunction preventing the U.S. government from imposing further duties on Costco based on the tariffs claimed to be unlawful; and (iii) a full refund of all IEEPA duties already paid to the United States as a result of the challenged tariffs. Costco argues in its complaint that, if the IEEPA duties are held unlawful by the Supreme Court, importers are not guaranteed an automatic refund.

In the recently consolidated cases, on December 15, 2025, the Court of International Trade denied plaintiffs' motion for a preliminary injunction to suspend liquidation of imports. The plaintiffs argued that liquidation of entries may constitute an irreparable harm because the government may contend liquidation of entries subject to the IEEPA tariffs is a purely ministerial act and therefore beyond challenge. The government, however, stated that it would not object to the Court's ordering reliquidation of entries subject to the IEEPA duties, if those duties are found to be unlawful.

The Order notes that "the Government has taken the same position in other cases involving IEEPA tariffs." In one such case cited in the Order, the Government, in Court filings, indicated that it "will not oppose the court's authority to order reliquidation of entries of merchandise subject to the challenged IEEPA duties and that they will refund any IEEPA duties found to have been unlawfully collected and ordering defendants to refund the duties." While the Court of International Trade has made clear its jurisdiction and authority to order reliquidation of IEEPA tariffs in the event the tariffs are determined to be illegal, the question of whether reliquidation and refunds will be automatic remains to be answered.

Companies that have paid IEEPA tariffs on imports should look at the liquidation dates on their entries and keep track of imports subject to IEEPA tariffs. Lewis Brisbois is working with clients on these issues and is ready to assist companies with refunds of such tariffs in the event the Supreme Court determines they are unlawful.

Lewis Brisbois's attorneys are actively engaged in the wide range of legal issues in this area and are advising clients on managing legal and business risk as events continue to develop at an accelerated pace. For more information, contact the author or editors of this alert. Visit our Ukraine Conflict, International Trade, Export, Import and Investment Controls & National Security Practice page for additional alerts in this area.

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