The bill seeks to extend the preferential treatment for certain African countries under the African Growth and Opportunity Act (AGOA) until December 31, 2028. It also allows for retroactive application, enabling articles that would have received duty-free treatment under AGOA by September 30, 2025, to be liquidated or reliquidated under the new extension. Additionally, the bill extends the customs user fees until December 31, 2031, impacting the rates for merchandise processing fees and user fees.