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Ex. AGY-USCG-PORTS-065 Context (guidance or announcement) Primary source read

CSMS #42421561

COVID-19 - Payment Instructions for 90-Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees

U.S. Customs and Border Protection, Office of Trade · U.S. Customs and Border Protection and Department of the Treasury; all ports of entry (Federal)

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The COVID Project
Context, not an order

This record is guidance or an announcement kept for context. It is not counted among the orders in force.

The record

Jurisdiction
U.S. Customs and Border Protection and Department of the Treasury; all ports of entry
Level
Federal
Authority
19 U.S.C. 1318(a); 19 C.F.R. 24.1a
Issued
2020-04-19 Apr. 19, 2020
Effective
2020-04-20
End
applies to March and April 2020 entries (postponed due dates to July 2020) (read as 2020-09-30)
In force
Apr. 20, 2020 to Sept. 30, 2020
Quarters
2020 Q22020 Q3
Limitation types
Other
Addressees
  • importers
  • customs brokers
  • filers using periodic monthly statements
Functions reached
  • CB importers' cash flow
  • OP brokers' statement processing
Character
context
Collection
Coast Guard and ports AGY-USCG-PORTS

Operative words

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

Notes

Mechanics of the postponement; confirms postponed due dates ran into the third quarter of 2020.

Retrieval note

Text read in full. the legal effect (if any) lies in the rule, statute or order it announces (e.g., 85 Fed. Reg. 22349 for the duty postponement; 19 U.S.C. 1318). Cite the message as evidence of the operating regime).

A record of The COVID Project. The instrument's text is the source's; the summary fields are The COVID Project's reading of it. Not legal advice.