Union Calendar No. 362
119th CONGRESS 1st Session |
[Report No. 119–416]
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.
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
December 30, 2025
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on December 9, 2025]
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,
SEC. 2. 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—
(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—
(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—
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—
(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.
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—
(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”.
Union Calendar No. 362 | |||||
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[Report No. 119–416] | |||||
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. | |||||
December 30, 2025 | |||||
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed |