The purpose of the African Growth and Opportunity Act (AGOA) Export User Manual is to provide current and potential exporters to the United States of America (U.S.) with information needed to comply with requirements of U.S. customs laws and to take advantage of AGOA. As a practical document, it offers step-by-step guidance on what you need to know if you are interested in exporting goods to the U.S., including: • Information on the entry process • Classification • Valuation of goods • Determination of country of origin • Admissibility of goods • Assessment of duty