CBP重新授權AGOA及海地HOPE/HELP免稅計畫,期限延至2026年

2026 Reauthorization On February 3, 2026, the President signed H.R.7148 (“the Act”), extending duty-free treatment through December 31, 2026, for imports from eligible AGOA beneficiary countries and select imports from Haiti under the Haiti/HOPE and Haiti/HELP programs, for imports entered or withdrawn from warehouse for consumption. The Act extends special rules for Haiti under the Caribbean Basin Economic Recovery Act.

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also provides for retroactive duty refunds (without interest) of ad valorem duties paid on eligible imports entered or withdrawn from warehouse for consumption during the lapse of these programs from October 01, 2025, through February 03, 2026. Retroactive duty refunds are applicable only to the 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 guidance is to inform the Trade that effective Friday, February 06, 2026, 12:01AM, importers may resume filing special program indicator SPI “D” to receive preferential benefits on AGOA-eligible goods and effective Monday, February 09, 2026, 12:01AM importers may resume claiming preferential benefits on applicable imports under the reestablished quota programs for eligible imports from AGOA beneficiary countries and Haiti.

AGOA

• The Harmonized Tariff Schedule of the United States (HTSUS) Chapter 98, subchapter XIX identifies HTSUS Chapter 1-97 AGOA eligible textile goods.

• Twelve (12) 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, 9802.00.80.42

Haiti HOPE/HELP

• Haiti HOPE/HELP programs provide preferential treatment with quota limits for imports of apparel, textiles, and wire harness classified under HTSUS 8544.42.9090.

• The HTSUS, U.S. Note 6 of Chapter 98, Subchapter XX of the HTSUS, lists the 98_numbers assigned to this program for commodities under chapter 42, 61, 62, 63, 64, 65 and more.

• Thirteen (13) 98 numbers are associated with Haiti textile commodities: 9820.42.05, 9820.61.25, 9820.61.30, 9820.61.35, 9820.61.40, 9820.61.45, 9820.62.05, 9820.62.12, 9820.62.20, 9820.62.25, 9820.62.30, 9820.63.05, 9820.65.05.

Haiti HOPE - Earned Import Allowance Program (EIAP)

Earned Import Allowance Certificates issued by the Department of Commerce, International Trade Administration, Office of Textiles and Apparel must be submitted electronically within the 52-record to claim earned import allowance credits for qualifying fabric under the Haiti HOPE program.

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. (https://www.cbp.gov/document/guidance/ace-dis-implementation-guide)

As a reminder, effective February 6, 2026, CBP will issue all refunds electronically via Automated Clearing House (ACH) (subject to limited exceptions), therefore, CBP strongly encourages the trade community to review CBP’s extensive resources provided in CSMS #67513690 (https://content.govdelivery.com/bulletins/gd/USDHSCBP-4062d5a) related to the transition to all electronic refunds and take any necessary action.

Quota Entry Quota (entry type 02) is not retroactive. Therefore, for eligible entries made during the lapse, that would ordinarily have filed using a quota entry type 02 but were unable to during the lapse, any ad valorem duties paid on these entries, excess of the in-quota rate, will be refunded. The instructions for filing for retroactive duty refund is provided in this notice under the section heading “Importer Instructions for Requesting Retroactive Duty Refund.”

Entries made starting Monday, February 9, 2026, may access quota preferential treatment. Instructions on how to file by quota program may be found at:

Quota Bulletin 26-134 2026 Haiti Economic Lift Program Act (HELP): https://www.cbp.gov/trade/quota/bulletins/qb-26-134-2026

Quota Bulletin 26-407 2026 African Growth and Opportunity Act (AGOA) Limits: https://www.cbp.gov/trade/quota/bulletins/qb-26-407-2026 (https://www.cbp.gov/trade/quota/bulletins/qb-26-407-2026)

Quota Bulletin 26-409 2026 Haiti Hemispheric Opportunity through Partnership and Encouragement (HOPE): https://www.cbp.gov/trade/quota/bulletins/qb-26-409-2026

Imports Subject to Antidumping and Countervailing Duties (AD/CVD) Eligible AGOA and Haiti HOPE/HELP entries subject to AD/CVD duties will be able to request administrative refund for column 1 duties, but not for AD/CVD duties.

Imports Subject to Section 232 Trade Remedy Actions Eligible AGOA and Haiti HOPE/HELP goods that are subject to Section 232 duties or quotas in accordance with 19 USC 2463(b)(2), may not receive AGOA or Haiti HOPE/HELP duty preference. Therefore, imports from AGOA or Haiti HOPE/HELP that are subject to Section 232 duties are not eligible for retroactive duty refund.

• Entry Summaries with Section 232 Lines and non-Section 232 Lines - Entry summaries containing eligible AGOA or Haiti HOPE/HELP goods subject to Section 232 as well as goods not subject to Section 232 will be liquidated in its entirety for the processing of the retroactive refund for the eligible AGOA and Haiti HOPE/HELP entry lines. Filers waiting for Department of Commerce Exclusion IDs are encouraged to file a protest to re-open eligible liquidated entry line.

• Section 232 list of commodities is available at https://www.cbp.gov/trade/programs-administration/trade-remedies. (https://www.cbp.gov/trade/programs-administration/trade-remedies)

Contacts and Additional Information Questions regarding entry summary, refund processing, PSC, protest, formal or informal entries, should be directed to the Commercial Operations, Revenue and Entry Division (CORE) at otentrysummary@cbp.dhs.gov (mailto:otentrysummary@cbp.dhs.gov).

Questions regarding Textiles should be directed to the Textile Programs Branch at ottextile_policy_enf@cbp.dhs.gov (mailto:ottextile_policy_enf@cbp.dhs.gov).

Questions regarding AGOA and Haiti HOPE/HELP eligibility and about this correspondence should be directed to the Trade Agreements Branch at FTA@cbp.dhs.gov (mailto:FTA@cbp.dhs.gov).

REFERENCE:

• H.R. 7148: Consolidated Appropriations Act, 2026: https://www.govinfo.gov/content/pkg/BILLS-119hr7148enr/pdf/BILLS-119hr7148enr.pdf

• Instructions on how to file by quota program may be found at: https://www.cbp.gov/trade/quota/bulletins

• CBP’s AGOA page: https://www.cbp.gov/trade/priority-issues/trade-agreements/special-trade-legislation/african-growth-and-opportunity-act