Preferential trade programs restored through December 31, 2026, with refund opportunities for entries filed during the lapse period.
The Consolidated Appropriations Act, 2026 (H.R. 7148), signed into law on February 3, 2026, renews several key preferential trade programs, including the African Growth and Opportunity Act (AGOA) and the Haiti HOPE and Haiti HELP programs. These programs had temporarily lapsed due to a break in government appropriations but are now restored retroactively and extended through the end of 2026.
For importers, the most important development is that the law authorizes retroactive duty refunds on certain eligible entries made during the lapse period.
What Programs Were Renewed?
The legislation renews:
- African Growth and Opportunity Act (AGOA)
- Haiti HOPE program
- Haiti HELP program
Duty-free treatment under these programs is now restored for qualifying goods entered or withdrawn from warehouse for consumption from:
- October 1, 2025 through December 31, 2026
Are Retroactive Duty Refunds Available?
Yes — but only for specific duty types and within a defined filing window.
Importers may request retroactive refunds of ad valorem duties paid on eligible entries during the lapse period:
- Lapse period covered: October 1, 2025 – February 3, 2026
- Refund deadline: No later than August 2, 2026 (180 days from enactment)
Refunds apply only to:
- General ad valorem duties paid on eligible AGOA or Haiti HOPE/HELP entries
Refunds do not apply to:
- Merchandise Processing Fees (MPF)
- IEEPA / reciprocal duties
- Any other special or additional duties
- Interest (no interest will be paid on refunds)
What Should Importers Do Now?
Importers who entered qualifying goods under AGOA or Haiti HOPE/HELP during the lapse window should review their entries and duty payments to determine refund eligibility.
Key action steps:
- Identify entries filed between October 1, 2025 and February 3, 2026
- Confirm program eligibility and qualification documentation
- Verify ad valorem duties were paid
- Prepare and submit refund requests to CBP before the August 2, 2026 deadline
Because refund claims are time-limited and documentation-dependent, early review is recommended.
Alba’s customs and trade advisory team can assist with entry reviews, eligibility validation, and refund filing strategy.
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