This legislation primarily extends the provisions of the African Growth and Opportunity Act (AGOA) , which grants duty-free treatment for imports from eligible sub-Saharan African countries. The bill pushes the expiration date for these preferential trade benefits from September 30, 2025, to December 31, 2028, encompassing general AGOA benefits, the regional apparel article program, and the third-country fabric program. A significant provision ensures the retroactive application of these extended trade benefits. This means that imports from eligible countries entered between September 30, 2025, and the bill's enactment date can still receive duty-free treatment, provided a request for liquidation or reliquidation is filed within 180 days. Additionally, the bill extends the collection of various customs user fees, including merchandise processing fees, from September 30, 2031, to December 31, 2031.