Sponsors (2)
The bill eases costs and cash‑flow for apparel importers and preserves short-term customs operations and trade preferences (notably AGOA), trading off reduced tariff revenue, added competition for domestic textile producers, and administrative and policy uncertainty from short extensions and retroactive relief.
Small importers and businesses can recover duty-free or preferential treatment retroactively for eligible apparel/textile imports and will receive owed reliquidation payments within 90 days, improving cash flow and lowering import costs.
Customs and Treasury keep existing customs user-fee authority for an additional three months (through year-end), avoiding short-term disruption to import processing and preserving predictable funding for customs operations and port services.
Extending AGOA through December 31, 2028 preserves duty-free market access for beneficiary sub‑Saharan African countries, supporting their export industries and jobs and maintaining trade links important to U.S. supply chains and development objectives.
Extending duty‑free/ preferential trade programs reduces tariff revenue that would otherwise accrue to the U.S. Treasury, potentially increasing budgetary pressure on taxpayers or crowding out other spending priorities.
Expanded preferential access and relaxed sourcing timing may intensify competition for some U.S. textile and apparel producers, risking lost sales or jobs for domestic manufacturers.
The short, three-month extension of customs user-fee authority creates uncertainty for businesses and budgets beyond the extension period, leaving importers and taxpayers unsure about long-term fee policy and planning.
Based on analysis of 3 sections of legislative text.
Extends AGOA and apparel preference deadlines to Dec 31, 2028, allows limited reliquidation for certain entries after Sept 30, 2025, and moves some customs fee expirations to Dec 31, 2031.
Extends and pauses upcoming expiration dates related to the African Growth and Opportunity Act (AGOA) and certain customs user fee provisions, giving U.S. businesses and eligible sub-Saharan African countries continued access to duty-free and preferential treatment through new statutory deadlines. It also allows requests to reliquidate covered import entries made after September 30, 2025 and before enactment so those entries can receive the extended duty-free/preferential treatment, with government payments required within 90 days after reliquidation/liquidation.
Official title: Making continuing appropriations and extensions for fiscal year 2027, and for other purposes.
Introduced December 9, 2025 by Jason Smith · Last progress August 8, 2026