AGOA Extension Act

What this does

This bill keeps the African Growth and Opportunity Act's duty-free treatment alive. It moves the program's expiration date from September 30, 2025 to December 31, 2028 by amending both the Trade Act of 1974 and the African Growth and Opportunity Act. It stretches the regional apparel article window from 21 succeeding one-year periods to 24, and pushes the third-country fabric program's deadline to the same December 31, 2028 date. Because the old deadline had already passed, the bill applies the extension backward. Any qualifying import from a designated sub-Saharan African country that entered after September 30, 2025 and before this Act became law is reliquidated as if it entered on the enactment date, so importers can reclaim duties, with no interest paid. A refund request must reach Customs within 180 days. The bill also extends customs user fees, moving the sunset in the Consolidated Omnibus Budget Reconciliation Act of 1985 from September 30, 2031 to December 31, 2031, and makes the same shift to the merchandise processing fee rate under the United States-Korea Free Trade Agreement Implementation Act.