Goods entered during the gap may be treated as entered on enactment day
Making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes, section 5019, Sec. 5019.
Written by .
Goods entered during the gap may be treated as entered on enactment day
The document says “shall”Who acts: Commissioner of U.S. Customs and Border ProtectionHow: statuteSec. 5019 in the PDF
What the document says
“shall be liquidated or reliquidated as though such entry occurred on the date of the enactment of this Act”
Section 5019 provides that an entry of a covered article made after September 30, 2025 and before the enactment of this Act, which would have had duty-free or other preferential treatment had it been made on September 30, 2025, is liquidated or reliquidated as though it had occurred on the date of enactment. This applies notwithstanding section 514 of the Tariff Act of 1930. A covered article is defined as an article from a country designated by the President as a beneficiary sub-Saharan African country under section 104 of the African Growth and Opportunity Act as of the day before enactment, and an entry includes a withdrawal from warehouse for consumption.
What the document actually says
“shall be liquidated or reliquidated as though such entry occurred on the date of the enactment of this Act”
That sentence, in plain words
Settle the customs paperwork on those goods as if they had come in on the day this law passed.
What this is about
The old program ran out before the new law passed. Goods came in during that gap. This lets those goods get the deal after all.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Consolidated Appropriations Act, 2026, Public Law 119-75, sec. 5019, 140 Stat. 632 (2026). https://www.govinfo.gov/content/pkg/PLAW-119publ75/html/PLAW-119publ75.htm
This page
“Goods entered during the gap may be treated as entered on enactment day,” Consolidated Appropriations Act, 2026, section 5019, Sec. 5019. Read the Mandate, https://readthemandate.org/consolidated-appropriations-act-2026/proposal/sec5019-retroactive-liquidation/ (retrieved October 10, 2026).
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