HR6500-119

What This Bill Does

The AGOA Extension Act extends key African Growth and Opportunity Act deadlines from September 30, 2025 to December 31, 2028. It keeps duty-free or other preferential treatment available for eligible goods from AGOA countries, including apparel provisions tied to section 112 of AGOA and section 506B of the Trade Act of 1974. It also updates the apparel rule that uses a 60 percent applicable percentage and a 1.25 percent quantitative limit based on aggregate square meter equivalents of apparel imports.

The bill provides retroactive relief for covered articles that entered the United States after September 30, 2025 and before enactment and would have received AGOA treatment if entered on September 30, 2025. Importers must request liquidation or reliquidation from the Commissioner of U.S. Customs and Border Protection within 180 days and provide enough information to locate or reconstruct the entry. Refunds owed by the United States must be paid without interest within 90 days after liquidation or reliquidation. The House-reported version also extends certain customs user fees and a Korea FTA implementation date from September 30, 2031 to December 31, 2031.

Who Benefits and How

Exporters in AGOA-eligible African countries benefit because preferential access to the U.S. market continues through 2028. African apparel manufacturers benefit from continued duty-free treatment and the apparel cap rules. U.S. importers of AGOA goods benefit from lower tariff costs and retroactive refunds on covered entries. U.S. retailers selling African products benefit from continued lower landed costs. U.S. consumers of African imports benefit if lower duty costs reduce prices or preserve product availability. Customs brokers benefit from work preparing reliquidation requests.

Who Bears the Burden and How

U.S. Customs and Border Protection import specialists must administer retroactive liquidation or reliquidation requests within the 180-day filing window. CBP revenue staff must process refunds without interest within 90 days after liquidation or reliquidation. U.S. Treasury revenue accounts bear foregone customs revenue from extended preferences and refund payments. U.S. domestic apparel manufacturers may face continued competition from duty-free imports. Importers and customs filers bear a cost from customs user fees extended to December 31, 2031.

Key Provisions

• Extends AGOA preferential treatment from September 30, 2025 to December 31, 2028.
• Extends apparel special rules using the 60 percent applicable percentage and 1.25 percent quantitative limitation.
• Provides retroactive AGOA treatment for eligible covered entries made after September 30, 2025 and before enactment.
• Requires importers to file CBP reliquidation requests within 180 days after enactment.
• Requires refund payments without interest within 90 days after liquidation or reliquidation.
• Extends certain customs user fees and Korea FTA implementation references to December 31, 2031.