{"id":"AGY-USCG-PORTS-065","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 #42421561","title":"COVID-19 - Payment Instructions for 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 March and April 2020 entries (postponed due dates to July 2020)","startDate":"2020-04-20","endDate":"2020-09-30","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["importers","customs brokers","filers using periodic monthly statements"],"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).... In addition to the instructions provided in CSMS #42423171, the following payment [instructions apply during the] postponement period. Filers can submit payment for single-pay entry summaries within the 90-day postponement period. For example, a single-pay entry summary with a payment due date of 4/30/2020 may be paid up to 7/29/2020.... [an entry originally scheduled for the April Periodic Monthly Statement] can be scheduled as late as the July PMS which will be due on 7/22/2020.","enforcement":"19 U.S.C. 1318(a); 19 C.F.R. 24.1a","functions":["CB importers\u0027 cash flow","OP brokers\u0027 statement processing"],"notes":"Mechanics of the postponement; confirms postponed due dates ran into the third quarter of 2020.","sourceUrl":"https://content.govdelivery.com/accounts/USDHSCBP/bulletins/2874d39","snapshot":"","fileExists":true,"fileBytes":159235,"grade":"primary","character":"context","description":"","collection":"AGY-USCG-PORTS","url":"/library/AGY-USCG-PORTS-065","exhibitUrl":"/exhibit/AGY-USCG-PORTS-065","citation":"U.S. Customs and Border Protection, Office of Trade, CSMS #42421561 (Apr. 19, 2020) (Ex. AGY-USCG-PORTS-065)","stateName":"","related":["AGY-USCG-PORTS-064","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"]}