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Here is why they are filing the lawsuit themselves despite passing costs to customers:
Legal Standing: Under U.S. trade law, only the party that actually paid the government—the Importer of Record—has the legal standing to demand a refund. Because FedEx’s logistics arm often formally "entered" the goods into the U.S., they are the only entity the government recognizes as the payer.
Administrative Responsibility: FedEx frequently uses its own funds to pay duties at the border to ensure packages aren't delayed. While they then invoice the shipper or recipient to get that money back, the original transaction was between FedEx and U.S. Customs and Border Protection (CBP).
Corporate Rights: In its February 23, 2026, filing, FedEx explicitly stated it is taking action to "protect the company's rights as an importer of record".
The "Pass-Through" Problem: Whether FedEx will eventually pass these refunds back to their customers is a major point of debate. Currently, there is no legal requirement for them to do so, and some lawmakers are already calling for legislation to ensure consumers get their share.
In short: FedEx is acting as the "legal owner" of the payment, regardless of who they billed later. If the government owes a refund, it goes to the person who signed the check at the border—which, for millions of packages, was FedEx.