{"id":"AGY-USCG-PORTS-064","kind":"context","level":"federal","jurisdiction":"U.S. Customs and Border Protection and Department of the Treasury; all ports of entry","state":"","metro":"","industry":"","agency":"USCG-PORTS","eco":"","issuer":"U.S. Customs and Border Protection, Office of Trade","authority":"19 U.S.C. 1318(a); 19 C.F.R. 24.1a","instrument":"CSMS #42423171","title":"COVID-19 - 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees","dateIssued":"2020-04-19","effective":"2020-04-20","end":"applies to entries in March and April 2020 (postponements ran to July 2020)","startDate":"2020-04-20","endDate":"2020-09-30","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["importers of record experiencing significant financial hardship","customs brokers","sureties"],"clause":"On April 20, 2020, the Secretary of the Treasury and U.S. Customs and Border Protection (CBP) will be postponing for 90 calendar days the deadline for payment for the deposit of certain estimated duties, taxes, and fees for importers experiencing a significant financial hardship due to the coronavirus disease (COVID-19). This temporary postponement applies to formal entries of merchandise entered, or [withdrawn from warehouse, for consumption (including entries for consumption] from a Foreign Trade Zone) in March 2020 or April 2020. CBP will not return [deposits already paid].... [An importer will have a significant financial hardship if the operation of such importer] is fully or partially suspended during March 2020 or April 2020 due to orders from a competent governmental authority limiting commerce, travel, or group meetings due to COVID-19, and as a result of such suspension, [the] gross receipts of such importer for March 13-31, 2020 or April 2020 are less than 60 percent of the gross receipts for the comparable period in 2019. An eligible importer does not need to file documentation with [CBP].... No interest will accrue for the postponed payment of such estimated duties, taxes, and fees during this 90-day postponement period. No penalty, liquidated damages, or other sanction will be imposed for the postponed payment.","enforcement":"19 U.S.C. 1318(a); 19 C.F.R. 24.1a (books-and-records substantiation)","functions":["CB importers whose operations were \u0027fully or partially suspended... due to orders from a competent governmental authority limiting commerce, travel, or group meetings\u0027","SC imported inventory","OP brokers and sureties"],"notes":"CBP\u0027s own use of the Suspension Clause\u0027s vocabulary: a federal agency determined in April 2020 that importers\u0027 operations were fully or partially suspended by governmental orders limiting commerce, travel or group meetings and built a relief rule on that finding.","sourceUrl":"https://content.govdelivery.com/accounts/USDHSCBP/bulletins/2875383","snapshot":"","fileExists":true,"fileBytes":304164,"grade":"primary","character":"context","description":"","collection":"AGY-USCG-PORTS","url":"/library/AGY-USCG-PORTS-064","exhibitUrl":"/exhibit/AGY-USCG-PORTS-064","citation":"U.S. Customs and Border Protection, Office of Trade, CSMS #42423171 (Apr. 19, 2020) (Ex. AGY-USCG-PORTS-064)","stateName":"","related":["AGY-USCG-PORTS-065","AGY-USCG-PORTS-067","AGY-USCG-PORTS-062","AGY-USCG-PORTS-061","AGY-USCG-PORTS-060","AGY-USCG-PORTS-059","AGY-USCG-PORTS-057","AGY-USCG-PORTS-058","AGY-USCG-PORTS-054"]}