WASHINGTON — Costco Wholesale Corporation filed a federal lawsuit challenging the legality of tariffs imposed by President Donald Trump under emergency powers, seeking a full refund of duties it has already paid and protection from an impending deadline that could jeopardize its claims.

The retailer's complaint, filed in the U.S. Court of International Trade, argues that Trump exceeded his authority under the International Emergency Economic Powers Act (IEEPA) when he imposed sweeping tariffs earlier this year. The case follows similar legal challenges that have resulted in lower court rulings against the administration.

Costco argued it faces an urgent timeline because as of Dec. 15, under customs law, importers may lose their ability to recover refunds even if the tariffs are later

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