AGOA Duty Refund and Haiti Duty Refund Updates
 

On February 3rd, U.S. Customs and Border Protection (CBP) reauthorized the African Growth and Opportunity Act (AGOA) and the Haiti HOPE and Haiti HELP programs, providing duty-free treatment through December 31, 2026. This reauthorization is only applicable to the Column 1 rate of duty with Reciprocal, Section 232, ADD/CVD, or other types of duties not eligible for refund.

Effective Friday, February 6th, importers and their brokers can start using the Special Program Indicator (SPI) “D” to receive AGOA benefits. The Haiti HOPE and the Haiti HELP programs are under the Caribbean Basin Economic Recovery Act. Earned Import Allowance certificates issued by the Department of Commerce, International Trade Administration, Office of Textiles and Apparel for Haiti HOPE must be submitted electronically to claim earned import allowance credits for qualifying fabric.

Since the acts were renewed retroactively, dating back to October 1, 2025, customers can apply for refunds, which must be submitted no later than 180 days after the enactment date (August 2, 2026). Any applications for refund received after that date will not be honored.

For entries that are not liquidated yet: You must submit a Post Summary Correction (PSC) within 180 days of the enactment date. An Accelerated Liquidation Request must be used to process the PSC. The PSC explanation must state “Retroactive AGOA Duty Refund” or “Retroactive Haiti Duty Refund” and reference the corresponding CSMS Message and Date (#676472279 dated 2/6/26).

For entries already liquidated within the protest period: A protest must be submitted no later than 180 days after the Act’s enactment. Again, the expiration date is August 2, 2026. Under the reason for protest, the field must state “Retroactive AGOA Duty Refund” or “Retroactive Haiti Duty Refund” and reference the corresponding CSMS Message and Date (#676472279 dated 2/6/26).

Liquidated entries past the protest period: A written request for liquidated entries past their protest period must be submitted no later than 180 days after the Act’s enactment (August 2, 2026). Filers must transmit written requests electronically to the ACE Document Image System (DIS) using the Document Label: AGOA_REFUND or HAITI_REFUND. If you decide to submit via email, the document filename must include Doc-Code CBP176 for AGOA or Doc-Code CBP177 for Haiti. For DIS submissions, CBP notes that an email must also be sent to the Center of Excellence and Expertise (Center) based on the Center team code on the entry summary. The subject line on the email to the Center should read: “AGOA Refund Request- Entry# XXX-XXXXXXX” or “Haiti Refund Request- Entry# XXX-XXXXXXX”. Center email addresses for each Center can be found in the Center Directory at cbp.gov.

CBP has stated that Quota entry type 02 is not retroactive. However, any ad valorem duties paid on the entries, in excess of the in-quota rate, will be refunded. Any entries made starting Monday, February 9th, will be eligible for preferential treatment under the quota. For import shipments going forward, Section 232 or quotas in accordance with 19 USC 2463 (b)(2) may not receive AGOA or Haiti HOPE/HELP duty preference.

As always, our Compliance Team is ready to assist you with any questions.

 

Best Regards,

John Boomhover, LCB

Director of Compliance & Customs Services