The Government of Lesotho encourages greater U.S. participation in the commercial sector and welcomes interest from potential U.S. investors and suppliers. Lesotho is eligible for preferential trade benefits under the African Growth and Opportunity Act (AGOA). Lesotho is the second largest exporter of textiles and garments to the U.S. under AGOA. The top U.S. export categories to Lesotho are machinery, medical equipment, and aircraft. The country belongs to the Southern African Customs Union (SACU), which has signed a trade, investment, and development cooperative agreement (TIDCA) with the United States. The TIDCA establishes a forum for consultative discussions, cooperative work, and possible agreements on a wide range of trade issues, with a special focus on customs and trade facilitation, technical barriers to trade, sanitary and phytosanitary measures, and trade and investment promotion.