Market Access
Madagascar & AGOA. The access is real. The compliance is specific.
Madagascar exporters can claim AGOA preferences when the goods, origin, and entry meet the applicable requirements. This guide summarizes key documentation checks for US-bound shipments. Confirm product-specific treatment with current official guidance.
Product-specific
Preference eligibility
Check the tariff line, country status, origin rule, and entry requirements.
Origin records
Support each claim
Keep records for materials, production, and the shipment entry.
Dec 2028
Current statutory end date
Preferences run through 31 December 2028 for eligible goods, subject to product, origin, and entry requirements.
Preference
Customs treatment
Other duties, charges, or trade measures may still apply. Confirm the entry treatment with the importer or broker.
Legislative status — read before shipping
Congress extended AGOA through December 31, 2028 in H.R. 6500, signed on September 2, 2026. The law provides retroactive treatment for qualifying entries from September 30, 2025. Importers should review entry records and current U.S. Customs and Border Protection procedures before seeking an adjustment.
Official references: enrolled H.R. 6500 and CBP AGOA guidance.
Third-Country Fabric Provision
Fabric from anywhere. Cut and sewn in Madagascar. Duty-free into the United States.
AGOA includes a regional and third-country fabric rule for eligible apparel from qualifying lesser-developed beneficiary countries. Whether a garment qualifies depends on the statutory rule, country status, product classification, and production records. Confirm the requirements that apply to each shipment with the US importer or customs broker.
Third-Country Fabric Provision (TCFP)
Applies to MadagascarMadagascar qualifies as a Lesser Developed Beneficiary Country (LDC) under AGOA. Under the TCFP, fabric and yarn may originate from any country in the world. The entire cutting, assembly, sewing, and finishing process must take place in Madagascar. There is no minimum value-added percentage — compliance is process-based, not cost-based. This is Madagascar's primary competitive advantage over non-LDC AGOA beneficiaries.
- —Fabric and yarn: origin unrestricted — any country permitted
- —Cutting, sewing, finishing: must occur entirely in Madagascar
- —No minimum value-added percentage threshold for apparel
- —Findings & trimmings (buttons, zippers, thread, elastic): up to 25% of assembled article cost may be foreign-origin
- —De minimis rule: fibres/yarns not formed in US or AGOA countries permitted if ≤10% of total article weight
Yarn-Forward Rule (Standard AGOA)
Less common for MadagascarUnder standard AGOA rules, yarns must originate in the US or AGOA-beneficiary sub-Saharan African countries, and fabric must be woven or knit in those same countries. Given Madagascar's sourcing of fabric from Asia, most exporters rely on the TCFP rather than the yarn-forward rule.
- —Yarn must originate in US or AGOA-beneficiary SSA countries
- —Fabric must be woven/knitted in US or AGOA-beneficiary SSA countries
- —All cutting, assembly, sewing must occur in Madagascar
- —More restrictive — limits Asia-origin fabric sourcing
- —Rarely used by Madagascar EPZ manufacturers
HS codes — textile & apparel
The examples below are apparel-related tariff classifications, not a guarantee of AGOA eligibility. Confirm the current tariff line, country status, product-specific origin rule, and entry requirements before claiming a preference.
| HS Code | Product Description |
|---|---|
6109.10 | T-shirts, singlets, tank tops — cotton, knitted |
6109.90 | T-shirts, singlets — other fibres (polyester blends), knitted |
6110.20 | Jerseys, pullovers, cardigans — cotton, knitted |
6110.30 | Jerseys, pullovers, cardigans — man-made fibres, knitted |
6203.42 | Men's/boys' trousers, bib overalls — cotton, woven |
6204.62 | Women's/girls' trousers — cotton, woven |
6205.20 | Men's shirts — cotton, woven |
6206.40 | Women's blouses, shirts — man-made fibres, woven |
6211.42 | Track suits, ski suits, swimwear — cotton (other garments) |
6211.43 | Track suits, uniforms, workwear — man-made fibres |
6217.10 | Clothing accessories — other made-up clothing accessories |
Certificate of Origin — step by step
The US importer is responsible for making a valid preference claim and retaining supporting records. Confirm current documentation and filing requirements with official US customs guidance before shipping.
01
Obtain Form DA 46A1-01
The AGOA Textile Certificate of Origin (Form DA 46A1-01) is the official document required by CBP. Download from AGOA.info or request from Madagascar's customs authority (DGD — Direction Générale des Douanes). Issued in triplicate: one for the importer, one for CBP at US port of entry, one retained by the exporter.
02
Prepare supporting documentation
Before applying, assemble: (1) commercial invoice from factory to exporter with full product descriptions and HS codes, (2) bill of materials (BOM) listing all inputs — fabric, yarn, findings — with country of origin for each, (3) supplier invoices confirming origin of inputs, (4) packing list with item-level HS codes and weights, (5) proof of factory registration with Madagascar DGD.
03
Submit to Madagascar DGD Origin Unit
Submit the completed Form DA 46A1-01 with all supporting documents to the Origin Unit, Industry Section of Madagascar's Direction Générale des Douanes. The exporter or an authorised representative must sign the certificate. Processing time is typically 5–10 business days — submit 3–4 weeks before scheduled vessel loading to allow for remediation if issues arise.
04
Verify certificate completeness
Before the certificate leaves Madagascar: verify producer name and address match DGD registration exactly; confirm rule of origin basis is correct (TCFP for most Madagascar exporters); check HS codes against actual product; confirm exporter and importer details are complete; ensure signature, date, and certification statement are present. A single discrepancy at CBP will deny the duty-free claim.
05
Transmit to US importer before shipment
The US importer must possess the Certificate of Origin at the time of the CBP entry claim — not after arrival. Transmit a scanned copy immediately upon issue; send the original with the shipping documents. The importer's customs broker will reference the certificate number in the ACE entry filing.
06
US Customs entry via ACE
The US importer or licensed customs broker files the entry in CBP's Automated Commercial Environment (ACE). Entry type codes: 02, 06, 07, 12, 23, 32, 38, or 52. The AGOA preference claim cites statutory authority 19 USC 3721. The certificate number and date are referenced. CBP verifies Madagascar's current eligibility, the HS code, and the rule of origin basis. If verified: 0% duty applied. If discrepancy found: standard tariffs (13–16.5% for apparel) are assessed.
ISF 10+2 — Importer Security Filing
For all ocean cargo entering the United States, the Importer of Record must file an Importer Security Filing (ISF) 24 hours before the vessel is loaded at the origin port, including Madagascar. Failure to file, or filing with incomplete data, incurs a USD 5,000 CBP penalty per violation and may result in cargo detention. For textile shipments, the actual manufacturer's details (factory legal name and address) are mandatory, not just the exporter.
| # | Data Element | Requirement |
|---|---|---|
01 | Importer of Record Number | US importer IRS EIN or CBP-assigned number |
02 | Consignee Number | US consignee identifier |
03 | Seller Name & Address | Madagascar exporter's legal name and full address |
04 | Buyer Name & Address | US importer's legal name and full address |
05 | Manufacturer / Supplier Name & Address | CRITICAL — Madagascar factory legal name and address. Must match DGD registration exactly. Informal names cause ISF rejection. |
06 | Ship-To Party | US delivery point |
07 | Country of Origin | Madagascar (MG) |
08 | Commodity HS Code | Minimum 6 digits — e.g., 610910 for cotton T-shirts. Must align with certificate. |
09 | Container Stuffing Location | Madagascar facility where container is loaded |
10 | Consolidator Name & Address | Entity that stuffs the container, if different from seller |
Documentation checklist
Exporter side — Madagascar
AGOA Textile Certificate of Origin (Form DA 46A1-01)
Issued in triplicate. Signed by exporter. Rule of origin basis must match actual fabric sourcing.
Commercial Invoice
HS codes, unit prices, total USD value (FOB or CIF basis), country of origin (Madagascar), exporter signature.
Packing List
Item-level descriptions, HS codes, quantities, net and gross weights, carton numbers.
Bill of Lading (ocean) / Air Waybill (air)
Shipper = Madagascar exporter. Consignee = US importer. HS codes and descriptions required.
Production Records (Bill of Materials)
Complete list of all inputs with country of origin for each. Retained by exporter for minimum 2 years. Provided to CBP on demand — not shipped with cargo.
Country of Origin & Fibre Content Label on garments
'Made in Madagascar' permanently affixed. Fibre content by percentage (descending weight order). Care instructions.
Phytosanitary Certificate
Required ONLY if shipment contains unprocessed raw natural fibres (raw cotton, raw jute). NOT required for finished apparel, dyed fabrics, or yarns. Madagascar apparel exports typically do not require this.
Importer side — United States
ISF 10+2 Filing
Filed 24 hours before vessel loading at Madagascar port. $5,000 CBP penalty per violation. Manufacturer details (factory legal name) are mandatory.
Entry Summary (CBP Form 3461)
AGOA preference claim with statutory citation 19 USC 3721. Certificate of Origin number and date referenced.
Customs Broker Power of Attorney
Required if using a licensed customs broker to clear on behalf of importer.
Compliance failures — where shipments go wrong
These are general documentation and origin risks to review. Product-specific requirements vary, so confirm the applicable rule and evidence with the importer or customs broker.
Missing or incomplete Certificate of Origin
The certificate must be in the importer's hands before CBP entry is filed — not after arrival. A missing certificate means standard tariffs apply retroactively on the full shipment. A certificate with any discrepancy (wrong HS code, producer name mismatch, incorrect rule of origin) has the same result.
Prevention
Transmit scanned certificate immediately upon issue. Reconcile all fields against the commercial invoice before shipment.
Wrong rule of origin declared
Madagascar LDC exporters should declare the Third-Country Fabric Provision (TCFP). If a certificate declares 'yarn-forward' but fabric was sourced from Asia (as is standard in Madagascar EPZs), the claim is false — and tariffs plus penalties apply. The reverse also creates problems: claiming TCFP when yarn-forward could actually be proven may raise questions during audit.
Prevention
Match the rule basis on the certificate to the actual fabric/yarn sourcing. Confirm with production records before signing.
ISF filing errors — manufacturer name mismatch
The ISF 10+2 requires the actual manufacturer's legal name and address — not a trade name or informal shorthand. Madagascar EPZ factories often operate under brand names that differ from their DGD-registered legal entity name. A mismatch triggers CBP flags, cargo detention, and a $5,000 penalty per violation. Duty-free treatment is forfeited pending correction.
Prevention
Obtain the factory's full legal name, registered address, and DGD registration number before agreeing to purchase. Pass this to the freight forwarder 48 hours before vessel loading.
Inadequate production records
CBP can request production documentation at any time to verify the rule of origin claim. If the exporter cannot provide a complete BOM, supplier invoices showing fabric origin, and production logs within 30 days of demand, the preference is denied and duties are assessed — potentially retroactively across multiple shipments. Small Madagascar producers often lack digital record systems.
Prevention
Require exporter to maintain English-language digital records for all inputs. Audit production documentation as part of supplier onboarding. Records must be retained for minimum 2 years.
Findings and trimmings over 25% threshold
Foreign-origin findings (buttons, zippers, elastic, lace trim, decorative elements) are permitted up to 25% of the assembled article's cost. Manufacturers frequently underestimate finding costs — elastic, decorative trim, and heat transfer labels accumulate. Exceeding the threshold renders the product ineligible for AGOA preference.
Prevention
Conduct a detailed BOM cost reconciliation before production. Track findings costs as a percentage of total article cost per SKU.
Non-compliant country of origin marking
Garments must carry a permanent, legible 'Made in Madagascar' label in English. Removable tags do not comply. Missing fibre content percentages (e.g., just '100% Cotton' without the percentage descriptor) can trigger CBP marking orders. Non-compliant merchandise may be seized, refused entry, or required to be re-exported.
Prevention
Verify label compliance on production samples before full run. FTC Textile Fiber Products Act requires generic fibre names by weight in descending order.
AGOA extension and retroactive entries
H.R. 6500 extended AGOA through 31 December 2028 and provides retroactive treatment for qualifying entries from 30 September 2025. Refund or correction eligibility depends on entry records and current CBP procedures.
Prevention
Review the enacted legislation and current CBP guidance with the importer of record or its customs broker. Confirm the product classification, origin rule, and supporting records for each entry.
Need help structuring an AGOA-compliant export chain?
We advise on rules of origin compliance, certificate of origin procedures, ISF filing protocols, and documentation audits. If you are setting up a new export programme or reviewing an existing one, start with us.
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