02/13/2026
Importers Given Until August 2nd to Request Refunds for AGOA and Haiti HOPE/HELP Duties
Check out this week's Customs Corner to read about AGOA and Haiti duty refund deadlines, new trade agreements with Taiwan and Bangladesh, and more.
Trade and Customs Updates
1) Importers Given Until August 2 to Request Refunds for AGOA and Haiti HOPE/HELP Duties
U.S. Customs and Border Protection (CBP) has announced that importers have until August 2, 2026, to request refunds on duties paid for entries made under the African Growth and Opportunity Act (AGOA), the Haiti Hemispheric Opportunity through Partnership Encouragement Act (HOPE), and the Haiti Economic Lift Program (HELP). This opportunity applies to shipments entered between October 1, 2025—when the programs temporarily expired—and February 3, 2026, when they were reinstated. It has been confirmed that eligible entries filed after February 3, 2026, where preferential claims were not filed, are also eligible for refunds.
For entries that have not yet liquidated, importers should file a post-summary correction (PSC) with an accelerated liquidation request. PSCs submitted after August 2 will not be accepted.
For entries that have already been finalized (liquidated), importers must file a formal protest by August 2, clearly stating either "Retroactive AGOA Duty Refund" or "Retroactive Haiti Duty Refund," and referencing CSMS #67647279 dated 02/06/2026. Protests submitted after the deadline will be denied.
CBP also clarified that all refunds will be processed electronically through the Automated Clearing House system starting February 6. Entries filed on or after February 9, 2026, can access quota preferential treatment under the renewed AGOA, HOPE, and HELP programs.
Retroactive duty refunds are applicable only to the general ad valorem duties paid during the lapse. Refunds are not available for merchandise processing fees, International Emergency Economic Powers Act (IEEPA)/Reciprocal duties, 232 duties, AD/CVD, or any other type of duties. If an entry contains both Section 232 and non-Section 232 lines, CBP will process refunds for the eligible non-Section 232 items.
Quota (entry type 02) status is not applied retroactively. However, as quota was inactive during the lapse and entries were not filed as type 02, refunds are available for goods that would have qualified as type 02 had the quota been open at the time of entry.
For more details and step-by-step instructions, importers should refer to the official CBP guidance in CSMS #67647279.
Reference:
2) U.S. and Taiwan Sign Agreement
On February 12, U.S. Trade Representative Jamieson Greer and Taiwan's Vice Premier Li-chiun Cheng signed a comprehensive trade agreement aimed at enhancing reciprocal trade between the United States and Taiwan.
As part of the agreement, Taiwan has committed to eliminating or reducing tariffs on 99% of U.S. goods, granting preferential market access for a wide range of U.S. industrial exports—including automobiles and auto parts, chemicals, seafood, machinery, health products, electrical equipment, metals, and minerals. Additionally, U.S. agricultural producers will benefit from new preferential access for products such as horticultural goods, wheat, beef, dairy, pork, lamb, tree nuts, pet food, ketchup, and peanuts.
Beyond tariff reductions, Taiwan has pledged to address non-tariff barriers affecting U.S. exports, specifically in sectors such as motor vehicles, medical devices, and pharmaceuticals, thereby improving regulatory transparency and market entry for American exporters.
Under the agreement, the United States will apply the higher of either the U.S. Most Favored Nation (MFN) tariff rate or a 15% rate, which includes the MFN tariff and a reciprocal tariff in accordance with Executive Order 14257, as amended on April 2, 2025.
The agreement will officially take effect once both parties have completed their respective internal approval processes and notified each other in writing, with entry into force occurring the day after the final notification.
Reference:
- AIT-TECRO ART sanitized.pdf
- Fact Sheet on U.S.-Taiwan Agreement on Reciprocal Trade | United States Trade Representative
3) United States and Bangladesh Sign Reciprocal Trade Agreement
The United States and Bangladesh have reached a new Agreement on Reciprocal Trade, aiming to strengthen their bilateral economic partnership through enhanced market access and reduced tariffs.
Under the agreement, Bangladesh has committed to providing significant preferential market access for a wide range of U.S. industrial and agricultural products, including chemicals, medical devices, machinery and motor vehicles and parts, ICT equipment, energy products, soy products, dairy, beef, poultry, tree nuts, and fruit. In return, the United States will lower its reciprocal tariff rate on Bangladeshi goods to 19 percent, as set in Executive Order 14257, and will identify certain Bangladeshi products to receive a zero percent tariff under the provisions of Executive Order 14346.
Additionally, the United States will establish a mechanism allowing specified volumes of Bangladeshi textile and apparel goods to enter the U.S. at a zero tariff rate, with this volume linked to the amount of U.S.-sourced textile inputs exported to Bangladesh.
The agreement is set to take effect 60 days after both countries certify that they have completed their respective legal requirements, or on another mutually decided date.
References:
- Joint Statement on United States - Bangladesh Agreement on Reciprocal Trade – The White House
- U.S. BGD Agreement on Reciprocal Trade Final 09FEB2026 LETTER.pdf
- Fact Sheet: The United States and Bangladesh Reach an Agreement on Reciprocal Trade | United States Trade Representative
4) United States and Argentina Sign Framework to Boost Trade and Investment Cooperation
The United States and Argentina have reached a Framework for an Agreement on Reciprocal Trade and Investment. Under the new framework, both countries will open their markets to key products, with Argentina granting preferential access for a range of U.S. exports—including medicines, chemicals, machinery, information technology products, medical devices, motor vehicles, and numerous agricultural goods. In response, the United States will eliminate reciprocal tariffs on select natural resources and non-patented pharmaceutical articles that are not available domestically.
The agreement also includes commitments to strengthen bilateral market access for beef trade and establishes a duty evasion cooperation pact, which both countries will finalize within 60 days of the framework's entry into force. Additionally, the United States may consider the positive impact of this agreement when making national security decisions, including those under Section 232 of the Trade Expansion Act.
References:
- Microsoft Word - US Argentina ARTI English Final
- Joint Statement on Framework for a United States-Argentina Agreement on Reciprocal Trade and Investment – The White House
- Fact Sheet: The United States and Argentina Agree to a Framework for an Agreement on Reciprocal Trade and Investment | United States Trade Representative
5) New Tariffs Target Countries Engaging in Trade with Iran
The United States has announced the imposition of additional tariffs on imports from countries that directly or indirectly purchase goods or services from Iran, escalating longstanding efforts to address what Washington calls an "unusual and extraordinary threat" posed by the Iranian government.
This action builds on more than three decades of executive orders, beginning with Executive Order 12957 in 1995, which first declared a national emergency related to Iran's activities and restricted U.S. involvement in the Iranian petroleum sector. Subsequent orders have expanded sanctions in response to Iran's nuclear ambitions, human rights abuses, and destabilizing actions in the region.
The latest executive order, effective February 7, 2026, authorizes the Secretary of Commerce, in consultation with other key agencies, to identify countries that acquire Iranian goods or services—either directly or through intermediaries—and to recommend the imposition of additional ad valorem duties, such as a 25% tariff, on goods imported from those countries. The process involves coordination among the Secretaries of State, Commerce, Treasury, Homeland Security, and the U.S. Trade Representative, with the President making the final decision on whether and to what extent to impose the new tariffs.
The order provides for future modifications, allowing the President to adjust measures in response to retaliation, changes in Iranian policy, or further intelligence. It also empowers relevant agencies to enforce the order, monitor compliance, and recommend additional actions if the threat persists.
The definition of "goods or services from Iran" covers items prohibited for U.S. persons to trade under U.S. sanctions law and includes goods routed through third countries if their Iranian origin can be reasonably traced.
References:
- Addressing Threats to the United States by the Government of Iran – The White House
- Fact Sheet: President Donald J. Trump Addresses Threats to the United States by the Government of Iran – The White House
6) CBP Proposes Shift to Electronic Bond Filing to Streamline Processes
On February 13, U.S. Customs and Border Protection (CBP) announced a proposed regulation in the Federal Register that would require most customs bonds to be filed electronically through a specialized system, either by the surety responsible for the bond or by the principal when cash is used instead of a surety. This initiative aims to further centralize and streamline CBP's bond program, moving away from the current paper-based system in favor of automation and enhanced efficiency.
CBP's authority to require bonds stems from Section 623 of the 1930 Tariff Act (19 U.S.C. 1623), which empowers the agency to mandate bonds to protect revenue or ensure compliance with relevant laws and regulations. The proposed electronic bond process is part of CBP's broader effort to modernize and centralize its operations.
The agency is inviting industry stakeholders to submit comments on the proposal by April 14.
Reference:
7) CBP Moves to Electronic Refunds and Updates Form 4811 for Notify Parties
U.S. Customs and Border Protection (CBP) has officially transitioned to electronic refunds, in line with Executive Order 14247. Starting February 6, 2026, all refunds directed to notify parties will be deposited directly into their bank accounts, according to a new Interim Final Rule published earlier this year.
To support this change, CBP has updated Form 4811, Special Address Notification. Importers and brokers must use this updated form for all submissions. Previous versions of Form 4811 are no longer accepted as of February 6, 2026. The latest version of the form can be found on the Forms page of the CBP website by searching the form number.
- To add or modify a notify party, trade users can either:
- Email the updated Form 4811 to their assigned Center of Excellence and Expertise (Center), or
- Use the new "Add Notify Party" feature in the ACE Portal, located in the Importer sub-account view under the Notify Parties tab.
- To revoke notify party information, users must contact their assigned Center. Importers without a Center assignment should reach out to the Center that corresponds to the tariff number of their highest-value commodity.
- Importers can have multiple notify parties in their ACE profile.
- Refunds will be sent to a notify party if two conditions are met:
- The notify party is listed in the importer's ACE profile, and
- The notify party's Importer of Record (IR) number appears in box 28 ("Reference Number") of CBP Form 7501 or its electronic equivalent.
Reference:
- CSMS # 67648307 - Updated Procedures to Add Notify Parties (CBP Form 4811)
- CSMS # 67644085 - Electronic Refunds IFR Effective Today – Updated FAQs Now Available
8) USDA Reminds Importers of Proper Organic Filing Procedures in ACE Amid Common Errors
The U.S. Department of Agriculture's National Organic Program (NOP) has issued a reminder to importers and brokers about the proper filing requirements for organic imports in the Automated Commercial Environment (ACE), highlighting the introduction of new organic HTS codes and addressing two frequent filing mistakes.
According to the NOP, filers have been incorrectly entering 10-digit NOP ID numbers for certified operations in place of the required, shipment-specific 21-character NOP Import Certificate (NOP-IC) numbers. These 10-digit IDs are not valid NOP-ICs and cannot be used to clear organic shipments.
Additionally, some filers are submitting organic entries under the wrong ACE message set. The NOP emphasizes that all electronic NOP-IC numbers must be entered using the OR2 message set. This includes special codes for American Certified Organic Goods Returned, Non-Retail Samples/Donations, and Personal Goods or e-commerce shipments, which must also be filed under OR2.
Organic shipments that arrive in the U.S. without a valid NOP-IC number may be subject to reexport, restricted donation, or destruction, while entries with non-conforming NOP-IC data could face additional scrutiny or be rejected. Filers are also warned that NOP-IC numbers containing or followed by the word "draft" are not valid for entry.
For manually generated, non-electronic NOP-ICs with a Continuity of Operations Plan (COOP) code—issued only during system outages—filers must use the OR1 message set. The COOP code is a nine-character identifier with hyphens (e.g., 010-000-C), and filers must retain a copy of the non-electronic NOP-IC with the COOP code to complete the entry process.
On Friday, February 13, 2026, the AMS tariff flag code for the following HTS codes will change from AM7 (may File) to AM8 (must file) – with reject severity:
| HTS (10-digit) | HTS Description |
|---|---|
| 0201.30.5091 | BNLSSBOVNE CTS, OT, NT3 CERT ORG |
| 0202.30.5091 | BOVN, BNLS, FRZN, N/PRC, OTHCRTORG |
| 0202.30.8015 | BOVINE OTH BNLSS, FRZN CERT ORG |
| 0709.51.0110 | MSHRM, FRSH/CHLD, AGRICS CERT ORG |
| 0709.70.0010 | SPNCH, NZ&ORACH, FR/CH CERT ORG |
| 0710.80.9723 | OTHVG, BRC/SPEA, CNT> 1.4KGCRTORG |
| 0804.30.6010 | PNAPPLE REDUCD IN SIZE CERT ORG |
| 0804.50.8020 | DRIED MANGOES CERT ORG |
| 0811.10.0075 | STRWBRRS, CNT > 1.2L, OTHCERT ORG |
| 0811.90.2025 | OTH; BLUBRRYS, FRZN, WLD CERT ORG |
| 0811.90.5010 | OTH; PINEAPPLES, FRZN CERT ORG |
| 0811.90.5210 | FRUIT MANGOES CERT ORG |
| 1104.12.0010 | CEREROL'DFLAKD&OTHCRNCERORG |
| 1513.19.0030 | COCONUT(COPR) OIL, OTH CERT ORG |
| 1801.00.0010 | COCOBNSWHLE/BRO, RW/RSTD CERORG |
| 2008.99.1010 | AVCADO PREP/PRES CERT ORG |
| 2008.99.9150 | OTFRUT, NT SEAWEED CERT ORG |
| 2009.79.0040 | OTHER JUICE, CERTIFIED ORG |
| 2009.89.7095 | OTH JUICE, COCNT WTR, CERT ORG |
| 2202.99.9130 | OTH WTR, VTMN/MINOTHAMNDDCERT ORG |
| 3504.00.5010 | PEPTNS/DERIV, NT PROTIN, CERT ORG |
The NOP urges all importers to carefully follow filing guidelines to avoid delays or penalties and to consult the updated organic HTS codes and ACE filing instructions when submitting organic entries.
Reference:
EVENT: Wood Packaging Materials (WPM): Navigating Compliance Webinar
Thursday, February 19, 2026 | 12:00 PM ET | Online
U.S. Customs and Border Protection's (CBP) Office of Field Operations is hosting a webinar titled Wood Packaging Materials (WPM): Navigating Compliance. This webinar will take a deeper dive into the steps stakeholders should follow when they receive an Emergency Action Notification (EAN). CBP and APHIS experts will walk participants through each phase of the response and resolution process, from initial notification to final outcomes.
Wood Packaging Materials (WPM): Navigating Compliance Webinar - Website
EVENT: Agriculture Permits Overview Webinar
Wednesday, February 25, 2026, at 12:00 p.m. ET
U.S. Customs and Border Protection's (CBP) Office of Field Operations is hosting a webinar titled Agriculture Permits Overview. This webinar will have USDA presenters deliver an overview of permits, while CBP personnel will provide a focused presentation on the procedures for processing transit permits.
Agriculture Permits Overview Webinar - Website
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