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Duty-free treatment

Allows certain imported goods to enter the country without being charged import taxes (duties).

African Growth and Opportunity Act (AGOA)

A U.S. trade law that offers eligible sub-Saharan African countries duty-free access to the U.S. market for thousands of products.

Preferential treatment

Special trade benefits, such as reduced or eliminated import taxes, given to certain countries or goods.

Customs user fees

Small charges collected by the U.S. government on certain imported goods to help fund customs processing and operations.

Retroactive application

Applying a new law or benefit to events or transactions that occurred in the past, often from a specific date before the law was formally enacted.

Liquidation/Reliquidation

The final settlement of an import entry by U.S. Customs and Border Protection, determining the final amount of duties, taxes, and fees owed. Reliquidation means adjusting a previously settled entry.

Beneficiary sub-Saharan African country

A country in sub-Saharan Africa that the U.S. President has designated as eligible to receive trade benefits under the African Growth and Opportunity Act.