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 m

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