1. Removal of Additional 25% Duties on Imports from India for Russian Oil

Effective 12:01 a.m. EST on February 7, 2026, the United States has eliminated the additional 25% ad valorem duty previously imposed on imports of Indian-origin goods under Executive Order 14329.

This decision follows India’s commitments to halt direct and indirect imports of Russian oil, increase purchases of U.S. energy products, and expand defense cooperation with the United States. As a result, the relevant HTSUS Chapter 99 provisions have been terminated Provisional HTS’ 9903.01.84 – 9903.01.89), and applicable duty refunds will be processed according to standard U.S. Customs and Border Protection procedures.

What this means for importers:

  • Indian-origin goods are no longer subject to the additional 25% tariff. However, the reciprocal 25% tariff rate still applies, as well as any other previously implemented tariff amendment. 
  • Shapiro is currently running reports to capture any items that may be applicable.  We are reaching out to each impacted importer individually. 
  • Importers should review recent entries to determine eligibility for refunds and ensure tariff classifications are updated accordingly.

2. AGOA and Haiti HOPE/HELP Programs Reauthorized Through December 31, 2026

The President signed legislation extending duty-free treatment for eligible imports under the African Growth and Opportunity Act (AGOA) and the Haiti HOPE/HELP programs through December 31, 2026.

Key highlights:

  • Duty-free benefits are reinstated for qualifying goods entered for consumption.
  • Retroactive refunds (without interest) are available for general ad valorem duties paid during the program lapse from October 1, 2025, through February 3, 2026.
  • Shapiro is currently running reports to identify eligible shipments for Post Summary Corrections.  We are reaching out to impacted importers individually. 
  • Importers may resume filing SPI “D” for AGOA benefits (effective Feb. 6, 2026) and claim quota benefits beginning Feb. 9, 2026.

Important considerations:

  • Refunds do not apply to merchandise processing fees, IEEPA/reciprocal duties, AD/CVD, Section 232 duties, or other non–ad valorem charges.
  • CBP will issue refunds electronically via ACH (with limited exceptions).

As always, Shapiro will continue to monitor the international trade community and provide updates as new information becomes available.