Reauthorization of AGOA, HOPE, and HELP Programs: Key Compliance and Refund Guidance

On February 3,2026, the President signed H.R. 7148, reauthorizing Preferential Trade Legislative (PTL) programs including the African Growth and Opportunity Act (AGOA), the Haiti HOPE Act, and the Haiti HELP Act through December 31, 2026. This restores duty-free treatment for eligible imports and outlines procedures for obtaining retroactive duty refunds for entries filed during the lapse period.

Retroactive Duty Refunds

Duty refunds will be available for eligible customs entries processed during the lapse period of October 1, 2025 – February 3, 2026. Requests must be submitted no later than August 2, 2026 (180 days after enactment). Refunds apply only to ad valorem duties paid during the lapse period. They do not include interest, nor do they apply to any other duties and fees.

Filing Resumption Dates

• AGOA SPI “D” may be filed starting February 6, 2026.
• HOPE/HELP quota benefits resume February 9, 2026.

Quota Entry

Quota entries (Type 2) are not retroactive. However, excessive duties paid during the lapse period – specifically amounts above the in-quota rate - are refundable because quota benefits were unavailable during the lapse period.

Requesting a Refund (Deadline: August 2, 2026)

1. Unliquidated entries – Submit a post summary correction (PSC) with proper indicators and explanations.
2. Liquidated entries within protest period – File protest citing eligibility for retroactive duty refund.
3. Liquidated entries past protest period – Submit a written refund request via DIS with appropriate document labels.

Follow all CBP-issued instructions carefully to ensure accurate and timely processing.

Refund Payments

Effective February 6, 2026, CBP will issue all refunds electronically via ACH. For additional details, please reference our earlier advisory.

Limitations

• AD/CVD Duties: Not eligible for refund. Retroactivity applies only to standard column 1 duties.
• Section 232 Duties: Goods subject to Section 232 duties or quotas cannot receive AGOA or HOPE/HELP preference benefits or retroactive refunds.
• Mixed Entries (Section 232 and non-232 goods): Entire entries will be liquidated to allow processing of eligible refunds.

For further information on entry procedures and refund filing for AGOA, HOPE, and HELP programs, please refer to the notice below.

Resources

CSMS # 67647279 - GUIDANCE: Reauthorization of Preferential Trade Legislative (PTL) Programs - African Growth and Opportunity Act (AGOA), Haiti Hemispheric Opportunity through Partnership Encouragement Act (HOPE), and Haiti Economic Lift Program (HELP)