AGOA Extension Act

This bill would extend trade preferences through December 31, 2028, allowing eligible sub-Saharan African countries to continue exporting most products to the United States duty-free. The extension specifically covers duty-free treatment for certain apparel and maintains the "third-country fabric" provision, which allows apparel made with imported yarns or fabrics to qualify for these benefits. Additionally, the legislation would provide a process for importers to receive refunds on duties paid for eligible African goods that entered the United States after September 30, 2025.

This bill affects 32 eligible sub-Saharan African countries and their exporters, particularly those in the apparel industry, by extending duty-free access to U.S. markets. U.S. Customs and Border Protection is responsible for processing duty refunds for eligible entries made after September 30, 2025. Additionally, the legislation impacts entities subject to customs user fees and merchandise processing fees through 2031.

• Extension of duty-free trade preferences. Extends trade preferences through December 31, 2028, providing duty-free access to the U.S. market for most exports from eligible sub-Saharan African countries under the African Growth and Opportunity Act and the Generalized System of Preferences.
• Extension of apparel and fabric provisions. Continues duty-free treatment for specific apparel articles and maintains the third-country fabric provision, which allows apparel from lesser-developed beneficiary countries to qualify for duty-free status even if the raw materials are imported from non-AGOA countries.
• Refund of duties for recent entries. Provides for the liquidation or reliquidation of entries for eligible articles that entered the United States between September 30, 2025, and the date of the bill's enactment. Importers must file a request with U.S. Customs and Border Protection to receive a refund of previously paid duties within 90 days.
• Extension of customs and merchandise fees. Extends the authority to collect various customs user fees and merchandise processing fees through December 31, 2031.

• H.R. 6500, AGOA Extension Act
  Jan 20, 2026 · As passed by the House of Representatives on January 12, 2026

The bill extends trade preferences through December 31, 2028, and customs user fees through December 31, 2031. It also provides for the retroactive refund of duties on eligible articles entered between September 30, 2025, and the date of the bill's enactment.

This bill extends trade preferences and duty-free market access established under the African Growth and Opportunity Act (AGOA) and the Generalized System of Preferences within the Trade Act of 1974. It also extends existing customs user fees and merchandise processing fees while providing for the refund of duties on certain entries processed after the expiration of previous authorities.

The bill aims to maintain duty-free access to U.S. markets for eligible sub-Saharan African countries by extending trade preferences under the African Growth and Opportunity Act (AGOA) and the Generalized System of Preferences through 2028. It also seeks to provide financial relief to importers by authorizing refunds for duties paid on eligible goods entered between the expiration of previous preferences and the bill's enactment.