Extension of preferential treatment for certain countries in Africa under 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.

(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.