Continuing Appropriations and Extensions Act, 2027
Officially: “Continuing Appropriations and Extensions Act, 2027” Read the full text
What it does
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1Short title
This section would give the Act the short title 'AGOA Extension Act.'
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1. Short title This Act may be cited as the AGOA Extension Act .
2Extension of preferential treatment for certain countries in Africa under the African Growth and Opportunity Act; retroactive application
This section would extend several expiration dates tied to the African Growth and Opportunity Act (AGOA) trade preference program from September 30, 2025, to December 31, 2028. It would make this change in section 506B of the Trade Act of 1974 (19 U.S.C. 2466b) and in section 112(g) of the African Growth and Opportunity Act (19 U.S.C. 3721(g)). For the regional apparel article program under section 112(b)(3)(A) of the African Growth and Opportunity Act (19 U.S.C. 3721(b)(3)(A)), it would extend the number of one-year periods the program stays in effect from 21 to 24 succeeding one-year periods, and would move the program's related expiration date from September 30, 2025, to December 31, 2028. For the third-country fabric program under section 112(c)(1) of the African Growth and Opportunity Act (19 U.S.C. 3721(c)(1)), it would change the expiration date from September 30, 2025, to December 31, 2028, in the paragraph heading, in subparagraph (A), and in subparagraph (B)(ii). The section would also apply the extended preferences retroactively: for any entry of a covered article that would have qualified for duty-free or other preferential treatment under section 506A of the Trade Act of 1974 (19 U.S.C. 2466a) had the entry been made on September 30, 2025, and that was actually made after September 30, 2025, and before this Act becomes law, U.S. Customs and Border Protection would liquidate or reliquidate that entry as though it had occurred on the date this Act becomes law, regardless of the normal time limits in section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other law. This retroactive liquidation or reliquidation would happen only for an entry for which a request is filed with the Commissioner of U.S. Customs and Border Protection no later than 180 days after this Act becomes law, and the request must contain enough information for the Commissioner to locate the entry or, if it cannot be located, to reconstruct it. Any amount the United States owes as a result of such a liquidation or reliquidation would be paid without interest of any kind, no later than 90 days after the date of the liquidation or reliquidation. For this retroactive-application provision, a 'covered article' would mean an article from a country the President has designated as a beneficiary sub-Saharan African country under section 104 of the African Growth and Opportunity Act (19 U.S.C. 3703), as of the day before this Act becomes law, and 'entry' would include a withdrawal from a warehouse for consumption.
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2. Extension of preferential treatment for certain countries in Africa under the African Growth and Opportunity Act; retroactive application (a) Extension (1) Trade Act of 1974 Section 506B of the Trade Act of 1974 ( 19 U.S.C. 2466b ) is amended by striking September 30, 2025 and inserting December 31, 2028 . (2) African Growth and Opportunity Act (A) In general Section 112(g) of the African Growth and Opportunity Act ( 19 U.S.C. 3721(g) ) is amended by striking September 30, 2025 and inserting December 31, 2028 . (B) Regional apparel article program Section 112(b)(3)(A) of the African Growth and Opportunity Act ( 19 U.S.C. 3721(b)(3)(A) ) is amended— (i) in clause (i), by striking 21 succeeding and inserting 24 succeeding ; and (ii) in clause (ii)(II), by striking September 30, 2025 and inserting December 31, 2028 . (C) Third-country fabric program Section 112(c)(1) of the African Growth and Opportunity Act ( 19 U.S.C. 3721(c)(1) ) is amended— (i) in the paragraph heading, by striking September 30, 2025 and inserting December 31, 2028 ; (ii) in subparagraph (A), by striking September 30, 2025 and inserting December 31, 2028 ; and (iii) in subparagraph (B)(ii), by striking September 30, 2025 and inserting December 31, 2028 . (b) Retroactive application (1) In general Notwithstanding section 514 of the Tariff Act of 1930 ( 19 U.S.C. 1514 ) or any other provision of law, and subject to paragraph (2), any entry of a covered article to which duty-free treatment or other preferential treatment under section 506A of the Trade Act of 1974 ( 19 U.S.C. 2466a ) would have applied if the entry had been made on September 30, 2025, that was made— (A) after September 30, 2025, and (B) before the date of the enactment of this Act, shall be liquidated or reliquidated as though such entry occurred on the date of the enactment of this Act. (2) Requests A liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the Commissioner of U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable such Commissioner— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. (3) Payment of amounts owed Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of a covered article under paragraph (1) shall be paid, without interest of any kind, not later than 90 days after the date of the liquidation or reliquidation (as the case may be). (4) Definitions In this subsection: (A) Covered article The term covered article means an article from a country that is designated by the President as a beneficiary sub-Saharan African country under section 104 of the African Growth and Opportunity Act ( 19 U.S.C. 3703 ) as of the day before the date of the enactment of this Act. (B) Entry The term entry includes a withdrawal from warehouse for consumption.
3Extension of customs user fees
This section would extend, from September 30, 2031, to December 31, 2031, the expiration date for customs user fees under both subparagraph (A) and subparagraph (B)(i) of section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985. It would also extend, from September 30, 2031, to December 31, 2031, the expiration date for the rate set for merchandise processing fees under section 503 of the United States-Korea Free Trade Agreement Implementation Act.
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3. Extension of customs user fees (a) In general Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(j)(3) ) is amended— (1) in subparagraph (A), by striking September 30, 2031 and inserting December 31, 2031 ; and (2) in subparagraph (B)(i), by striking September 30, 2031 and inserting December 31, 2031 . (b) Rate for merchandise processing fees Section 503 of the United States-Korea Free Trade Agreement Implementation Act ( 19 U.S.C. 3805 note) is amended by striking September 30, 2031 and inserting December 31, 2031 .
Where it is
In the House.