The below was taken in part from the NCBFAA:

U.S. Customs and Border Protection (CBP) provided the trade with detailed guidance related to the 2026 reauthorization of duty-free treatment through December 31, 2026, for imports from eligible AGOA beneficiary countries that are entered or withdrawn from warehouse for consumption  (CSMS #67647279).

The Act also provides for retroactive duty refunds (without interest) of ad valorem duties paid on eligible imports entered or withdrawn from warehouse for consumption during the lapse of these programs from October 1, 2025, through February 3, 2026. Retroactive duty refunds apply only to general ad valorem duties paid during the lapse. Refunds are not available for merchandise processing fees, International Emergency Economic Powers Act (IEEPA)/reciprocal duties, or any other type of duties.

Additionally, this CBP guidance informs the trade that, effective Friday, February 6, 2026, at 12:01 a.m. ET, importers may resume filing Special Program Indicator (SPI) “D” to receive preferential benefits on AGOA-eligible goods.

AGOA

• HTSUS Chapter 98, Subchapter XIX identifies AGOA-eligible textile goods classified in HTSUS Chapters 1–97.
• Twelve (12) Chapter 98 numbers are associated with AGOA textile commodities:
  9819.11.03, 9819.11.06, 9819.11.09, 9819.11.12, 9819.11.15, 9819.11.18, 9819.11.21, 9819.11.24, 9819.11.27, 9819.11.30, 9819.11.33, and 9802.00.80.42.

Importer Instructions for Requesting Retroactive Duty Refunds
Eligible AGOA entries submitted during the lapse period (October 1, 2025, through February 3, 2026), for which ad valorem duties were paid, may submit a retroactive duty refund request to CBP no later than 180 days after the Act’s enactment date, or by August 2, 2026.

If, since the expiration of AGOA, you have entries that may require a Post Summary Correction or the filing of a Protest, please contact your RIM representative for assistance.