Requests for Retroactive AGOA II and AGOA III Benefits for October 1, 2000 - July 12, 2004 Period Due by October 12, 2004
U.S. Customs and Border Protection (CBP) has stated in an earlier message that the African Growth and Opportunity Act (AGOA) Acceleration Act of 2004 (Public Law (P.L.) 108-274, AGOA III) provides for retroactive AGOA II (The Trade Act of 2002) and retroactive AGOA III benefits for eligible textiles and apparel that were imported directly from an AGOA beneficiary country and entered on or after October 1, 2000 and before July 13, 2004.
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According to CBP, these retroactive AGOA II and AGOA III benefits consist of duty and quota-free treatment (excluding any tariff preference levels).
Liquidation or reliquidation to obtain these retroactive AGOA II and AGOA III benefits may only occur if a request is received by CBP at the port of entry within 90 days after July 13, 2004, and the request contains sufficient information to enable CBP to locate the entry, or reconstruct the entry if it cannot be located.
CBP sources state that the last day of this 90-day period (due to the Columbus Day Federal holiday on October 11, 2004) is October 12, 2004.
CBP also states that all other entry document requirements of AGOA must be met at the time a claim is made (AGOA visa, AGOA certificate of origin, etc.) and that such liquidation or reliquidation shall occur notwithstanding the provisions of 19 USC 1514 (Protests) or any other provision of law.
AGOA II and AGOA III Changes Eligible for Retroactive Benefits
CBP has previously provided the following summation of the AGOA II and AGOA III changes that may be requested to be applied retroactively:
| AGOA III Changes Eligible for Retroactive Benefits | ||
| HTS number | Visa grouping | Retroactive benefits available for |
| 9802.00.8042 | 1 | Combination of U.S. formed fabrics and U.S. knit-to-shape components |
| 9819.11.03 | 2 | Combination of U.S. formed fabrics and U.S. knit-to-shape components |
| 9819.11.06 | 3 | No changes |
| 9819.11.09 | 4 | Fabric, knit-to-shape components, or both from former beneficiary SSA countries; yarn to originate in former beneficiary SSA countries; apparel articles to be also made from any of the fabrics, fabric components formed, or components knit-to-shape described in groupings 1, 2, and 3 (unless the apparel articles are made exclusively from any of the fabrics, fabric components formed, or components knit-to-shape described in groupings 1, 2, and 3) |
| 9819.11.12 | 5 | No changes (except for extension of sublimit) |
| 9819.11.15 | 6 | No changes |
| 9819.11.18 | 7 | No changes |
| 9819.11.21 | 8 | NAFTA \"short supply\" fabric or yarn to be formed in any country including the U.S. |
| 9819.11.24 | 8 | No changes |
| 9819.11.27 | 9 | Ethnic printed fabrics |
| 9819.11.30 | 3 | Cut components, knit-to-shape components, or both from former beneficiary SSA countries |
According to CBP, AGOA III specifically states that the amendments or modifications to AGOA Section 112(b) are retroactive to October 1, 2000. Therefore, CBP states that the amendments or modifications to the other provisions in Section 112 would not be entitled to retroactive treatment. (For example, special rules including the change for collars and cuffs or the change to the de minimis provision are in AGOA Section 112(d)).
(See ITT's Online Archives or 08/04/04 news, 04080405 for BP summary of CBP's instructions on applying for retroactive benefits.)
(See ITT's Online Archives or 09/24/04 news, 04092405, for BP summary on CBP's accepting new claims for AGOA III benefits for merchandise with a time of entry on/after July 13, 2004, etc.)
TBT-04-022 (dated 07/28/04) listing the AGOA II and III retroactive benefits, available at http://www.cbp.gov/linkhandler/cgov/import/textiles_and_quotas/tbts/TBT2004/tbt_04_022.ctt/tbt_04_022.doc
BP Notes
AGOA III was enacted into law on July 13, 2004. See ITT's Online Archives or 07/14/04 news, 04071405 for BP summary.
AGOA II (The Trade Act of 2002) was enacted into law on August 6, 2002. See ITT's Online Archives or 08/07/02 news, 02080700 for BP summary.
AGOA (The Trade and Development Act of 2000) was enacted into law on May 18, 2000, with the AGOA program's implementation starting on October 1, 2000. See ITT's Online Archives or 09/15/02 news 00091405 for BP summary.