H.R. 6500 — AGOA Extension Act

This section extends preferential duty-free treatment for eligible articles from beneficiary sub-Saharan African countries under the African Growth and Opportunity Act (AGOA) through December 31, 2028 (from September 30, 2025), including by extending (1) the AGOA apparel regional fabric program to 24 succeeding 6-month periods (from 21) through December 31, 2028 (from September 30, 2025); and (2) the third-country fabric program through December 31, 2028 (from September 30, 2025). Notwithstanding the finality of liquidation provisions under 19 U.S.C. 1514, it further directs U.S. Customs and Border Protection to reliquidate or liquidate, upon request filed within 180 days of enactment, any entry of a covered AGOA article (i.e., from a beneficiary country as of the day before enactment, including withdrawals from warehouse) made after September 30, 2025, and before enactment as though made on the date of enactment, with any amounts owed by the United States paid without interest within 90 days thereafter. (Thus, importers receive retroactive AGOA duty-free treatment for such post-expiration entries.)

This section extends the expiration of certain customs user fees through December 31, 2031 (from September 30, 2031) by (1) amending two provisions in the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) and (2) amending the merchandise processing fee rate provisions of the United States-Korea Free Trade Agreement Implementation Act (19 U.S.C. 3805 note). (These fees, charged by U.S. Customs and Border Protection on imported merchandise, fund commercial operations such as cargo inspection and release.)