Importers seeking retroactive duty-free refunds for eligible imports entered or withdrawn from warehouse for consumption during the lapse period of the African Growth and Opportunity Act (AGOA) and the Haiti HOPE/HELP programs must submit their requests to U.S. CBP no later than August 2, 2026. The retroactive refund period applies to eligible entries made between October 1, 2025, and February 3, 2026.
Retroactive refunds are available only for general ad valorem duties paid on qualifying merchandise, without interest. Refunds are not available for Merchandise Processing Fees (MPF), IEEPA/Reciprocal duties, antidumping and countervailing duties (ADD/CVD), or any other type of duties or fees.
On February 3, 2026, President Trump signed H.R. 7148, extending duty-free treatment for eligible imports from AGOA beneficiary countries and qualifying imports from Haiti under the Haiti HOPE and HELP programs through December 31, 2026. The Act also extends the special rules for Haiti under the Caribbean Basin Economic Recovery Act. Effective February 6, 2026, at 12:01 a.m. EST, importers were once again able to claim AGOA preferential treatment by filing entries with Special Program Indicator (SPI) "D" for eligible merchandise. Effective February 9, 2026, at 12:01 a.m. EST, importers were also able to resume claiming preferential benefits under the reestablished quota programs for eligible imports from AGOA countries and Haiti.
Importers with eligible entries that require a Post Summary Correction or protest to obtain a retroactive refund should contact us as at [email protected] as soon as possible to allow sufficient time for review and filing before the deadline. Requests submitted after August 2, 2026, will be denied by CBP, and the refund will not be issued.
The complete text of the Act and CBP's guidance can be found at the links below:
H.R. 7148: Consolidated Appropriations Act