These Fortune Global 500 companies have sued the Trump administration for tariff refunds

Costco is seeking a "full refund" of tariffs it paid under the IEEPA, arguing the levies were imposed illegally and could soon become unrecoverable.

In a lawsuit filed with the Court of International Trade in December 2025, Costco's lawyers argued that the law, first enacted in 1977, has never authorized tariffs.

"The text of IEEPA does not use the word 'tariff' or any term of equivalent meaning," the company wrote.

The company also said in the complaint that it filed its own suit because even if the Supreme Court ultimately rules the tariffs unlawful, importers are not guaranteed refunds without separate court judgments. Costco said that its imports could begin entering "liquidation" as early as mid-December, which is a customs process that could permanently close the door on refunds. Customs has already declined to extend that timeline, Costco said in the suit.

Costco did not disclose how much it has paid in duties.

Subsidiaries of the Toyota Group, Toyota Tsusho America, Toyota Tsusho Canada, and Toyota Tsusho Nexty Electronics America filed a lawsuit in November 2025 to secure refunds.

"And this action is necessary now because the entries for which Plaintiffs paid tariffs imposed under authority of IEEPA will begin to become liquidated and final as a matter of law by January 31, 2026," the companies wrote in the complaint.

"Plaintiffs seek relief from the impending final liquidations to ensure that their right to a complete refund is not jeopardized," they added.

The auto sector has been among the industries most exposed to Trump's tariffs, which added duties on vehicles as well as on steel and aluminum. In May 2025, Toyota said that the higher import and export rates could cost the company about $1.3 billion over a two-month period.

BYD's lawsuit marks the first from a Chinese carmaker against Trump's tariffs.

The EV giant filed the suit on February 9 and detailed nine executive orders related to trade that affected the company, including tariffs on cars, auto parts, aluminum, steel, and exports from China.

In the complaint, BYD wrote that it is seeking a refund of "all IEEPA tariffs paid to date" and "all IEEPA tariffs that may be paid in the future."

The company also said that aside from China, its imports into the US from Canada, Germany, Mexico, and Poland were also affected.

The Chinese carmaker does not sell passenger cars in the US, but its business here includes buses, commercial vehicles, batteries, energy storage systems, and solar panels. According to its website, the company's truck plant in Lancaster, California, employs 750 workers.

On December 10, 2025, Goodyear Tire & Rubber filed its complaint and request for relief, and detailed how tariffs, especially the ones imposed on China, which changed nearly a dozen times, affected the company.

"Where CBP acts in a ministerial capacity (i.e., without discretion) in imposing a duty, the entry's liquidation cannot be protested," wrote Goodyear in its complaint as to why the company is asking the court to block liquidation.

Goodyear sources a significant portion of its raw materials from Southeast Asia, where the rubber plant is widely commercially grown. company's manufacturing facilities are located across 23 countries, including China, the US, Germany, Poland, and Thailand.

Alcoa Corp, one of the world's top producers of aluminum, bauxite, and alumina, filed a complaint for tariff refunds on November 26, 2025.

This case is one of several dozen that were consolidated with AGS Company Automotive Solutions v. United States Customs and Border Protection, which became the lead case regarding IEEPA duty liquidation as of December 2025.

As of June 2025, tariffs on most steel and aluminum imports increased to 50%.