AGOA extension clears Congress without a new refund window
The AGOA bill does not reopen the closed lapse refund window. Schumer's automatic refunds still require enactment. Brazil's drawback extension requires an eligible act, supporting evidence and Secex approval.
The AGOA extension that cleared Congress offers no new route into the closed 2025 lapse refund process. A separate Senate proposal would require automatic refunds for specified tariffs. In Brazil, exporters seeking more time under drawback suspension still need a qualifying act and a documented application.
If enacted, the Congress-approved version of H.R. 6500 would extend AGOA through December 31, 2028. It omits the House version's new 180-day refund process. CBP set August 2, 2026 as the request deadline for retroactive relief covering the 2025 lapse, and this bill does not reopen it. Check broker instructions against the text approved by both chambers. Ordinary correction and refund procedures for current AGOA entries remain a different question.
Read the full analysis: H.R. 6500 Clears Congress Without a New AGOA Refund Window.
Senator Schumer's proposal would require CBP to refund covered duties automatically, with interest, within 30 days of enactment. Its Section 301 provision targets the 2026 forced-labor action, not all Section 301 tariffs. The other refund provisions cover Sections 122 and 338. Different collection windows, duty lines and liquidation histories require authority-specific calculations without reversing unaffected duties. Map potentially covered payments at entry-line level, but keep existing payment and protest controls in place. The proposal is not law.