Continuing Appropriations and Extensions Act, 2027
American businesses can continue importing qualifying goods—particularly clothing and textiles—from approved sub-Saharan African countries without paying U.S. tariffs through December 31, 2028. Importers who paid duties on eligible items during any gap between the prior program's expiration and this law's passage can request a full refund, which the government must pay back without interest. To help offset the cost of waiving these import taxes, the measure extends standard federal customs and cargo processing fees on commercial shipments through the end of 2031.
What this bill touches.
Who it helps · who it burdens.
Who it helps
- Importers of goods from beneficiary sub-Saharan African countriesReceive duty-free treatment on qualifying imports through December 31, 2028, and may request refunds for customs duties paid on eligible entries made between September 30, 2025, and the date of enactment (Sec. 2).
- Producers and exporters in beneficiary sub-Saharan African nationsMaintain duty-free access to the U.S. market for their exports, including eligible apparel and third-country fabric goods, through December 31, 2028 (Sec. 2(a)).
Who it burdens
- U.S. Customs and Border ProtectionMust process importer requests to locate and reliquidate eligible entries and issue duty refunds without interest within 90 days of liquidation or reliquidation (Sec. 2(b)).
Who backs it
- Commercial shippers, international travelers, and commercial importersSubject to extended customs inspection fees and merchandise processing fees through December 31, 2031, three months longer than the previous expiration date (Sec. 3).
The provisions, in plain language.
Extends duty-free trade benefits for eligible sub-Saharan African countries under the African Growth and Opportunity Act (AGOA)—including special trade programs for apparel and third-country fabrics—through December 31, 2028.
Directs U.S. Customs and Border Protection to refund, without interest and within 90 days of processing, customs duties paid on qualifying African imports that entered the U.S. between September 30, 2025, and the date of enactment, provided the importer files a request within 180 days of enactment.
Extends customs inspection fees on arriving passengers, commercial vessels, trucks, and railcars, as well as the current merchandise processing fee rate on imported goods, through December 31, 2031.