On February 3, 2026, the President signed H.R. 7148, extending duty-free treatment under the African Growth and Opportunity Act (AGOA) through December 31, 2026, for eligible imports entered or withdrawn from warehouse for consumption. The Act also authorizes retroactive duty refunds, without interest, for general ad valorem duties paid on AGOA-eligible merchandise entered during the program lapse from October 1, 2025, through February 3, 2026. Retroactive refunds apply only to general ad valorem duties and do not apply to merchandise processing fees, International Emergency Economic Powers Act (IEEPA) or reciprocal duties, antidumping or countervailing duties, or Section 232 duties. Effective February 6, 2026, importers may resume claiming AGOA preferential treatment by filing Special Program Indicator (SPI) “D” on eligible entries.
U.S. Customs and Border Protection (CBP) has published guidance outlining the process for requesting retroactive AGOA duty refunds. While the detailed instructions from CSMS #67647279 are included below, the following highlights key points importers should be aware of.
Highlights:
- All AGOA refund requests must be submitted no later than August 2, 2026.
- Requests filed after August 2, 2026 will be denied.
- Unliquidated entries must be corrected by the customs broker using a Post Summary Correction (PSC).
- Liquidated entries require a protest to request the refund, with the stated reason “Retroactive AGOA Duty Refund.” Protests may be filed by the importer, the importer’s customs broker, or an authorized third party.
- Entries are typically liquidated approximately 314 days from the date of importation, and importers generally have 180 days from the liquidation date to file a protest.
- Importers should ensure their ACE account is properly configured for ACH payments, as CBP issues refunds electronically.
Detailed Guidelines From CSMS # 67647279
Importer Instructions for Requesting Retroactive Duty Refund
Eligible AGOA and Haiti HOPE/HELP entries submitted during the lapse (October 01, 2025, through February 03, 2026) and for which ad valorem duties were paid are allowed to submit a retroactive duty refund request to CBP by no later than 180 days after the Act's enactment date - by August 02, 2026.
- Unliquidated entries:
Filers must submit Post Summary Correction (PSC) for unliquidated entries within 180 days of the Act's enactment date. To ensure timely processing in the weekly liquidation cycle, filers must submit an Accelerated Liquidation Request using the appropriate ABI indicator.
The “PSC Filing Explanation” must clearly state 'Retroactive AGOA Duty Refund' or ‘Retroactive Haiti Duty Refund’ and reference the relevant CSMS message number and date (CSMS # 67647279 dated 02/06/26). Eligible AGOA PSC entries must also specify SPI “D.”
Note: PSCs filed later than 180 days after the Act's enactment date (after August 02, 2026) for eligible AGOA and Haiti HOPE/HELP entry summaries that occurred during the lapse period will be denied, and the retroactive duty refund will not be issued. - Liquidated Entries within the Protest Period:
For liquidated entries, a protest must be submitted no later than 180 days after the Act's enactment date - by August 02, 2026. The “Reason for Protest” field must clearly state “Retroactive AGOA Duty Refund” or “Retroactive Haiti Duty Refund” and reference the relevant CSMS message number and date (CSMS # 67647279 dated 02/06/2026).
Note: Protests filed later than 180 days after the Act's enactment date (after August 02, 2026) for eligible AGOA or Haiti HOPE/HELP entries that occurred during the lapse period will be denied, and the retroactive duty refund will not be issued.
Liquidated Entries Past the Protest Period:
Filers must submit a written request for liquidated entries that are past the protest period by no later than 180 days after the Act’s date - by August 02, 2026. If the request is filed after August 02, 2026, for eligible AGOA or Haiti HOPE/HELP entry summaries that occurred during the lapse period, the request will be denied, and the refund will not be issued.
Filers must transmit written requests electronically to the ACE Document Image System (DIS), for eligible liquidated AGOA or Haiti HOPE/HELP entries. If submitting to DIS via Electronic Data Interface, use the Document Label: AGOA_REFUND or HAITI_REFUND.
If submitting via email, the document filename must include Doc-Code CBP176 (for AGOA) or Doc-Code CBP177 (for Haiti).
For DIS submissions, an email must also be sent to the Center of Excellence and Expertise (Center) based on the Center team code on the entry summary. The subject line on the email to the Center should read “AGOA Refund Request- Entry# XXX-XXXXXXX” or “Haiti Refund Request- Entry# XXX-XXXXXXX”. Center email addresses for each Center are at the Center Directory at cbp.gov: https://www.cbp.gov/trade/centers-excellence-and-expertise-information/cee-directory
Guidance for how to submit documents to DIS is found in the DIS Implementation Guide located at: https://www.cbp.gov/document/guidance/ace-dis-implementation-guide.
Please reach out should you have any questions or need assistance with preparation or filing of the claims.
