Continuing Appropriations and Extensions Act, 2027

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6500 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6500

  To extend duty-free treatment provided with respect to imports from
 certain countries in Africa under the African Growth and Opportunity
       Act, to extend customs user fees, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            December 9, 2025

     Mr. Smith of Missouri (for himself and Mr. Smith of Nebraska)
 introduced the following bill; which was referred to the Committee on
                             Ways and Means

_______________________________________________________________________

                                 A BILL

  To extend duty-free treatment provided with respect to imports from
 certain countries in Africa under the African Growth and Opportunity
       Act, to extend customs user fees, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``AGOA Extension Act''.

SEC. 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.

SEC. 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''.
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