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Ex. AGY-USCG-PORTS-066 Order Primary source read

Temporary Final Rule, Temporary Postponement of the Time To Deposit Certain Estimated Duties, Taxes, and Fees During the National Emergency Concerning the Novel Coronavirus Disease (COVID-19), 85 Fed. Reg. 22349 (Apr. 22, 2020) (Docket USCBP-2020-0017), adding 19 C.F.R. 24.1a

Temporary Postponement of the Time To Deposit Certain Estimated Duties, Taxes, and Fees During the National Emergency Concerning the Novel Coronavirus Disease (COVID-19)

Secretary of the Treasury, in consultation with the designee of the Secretary of Homeland Security (CBP) · Department of the Treasury and U.S. Customs and Border Protection; all importers of record (Federal)

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The COVID Project

The record

Jurisdiction
Department of the Treasury and U.S. Customs and Border Protection; all importers of record
Level
Federal
Authority
19 U.S.C. 1318(a)
Issued
2020-04-20 Apr. 20, 2020
Effective
2020-04-20
End
applies to entries in March and April 2020; postponed deposits due 90 days after the original due date (through 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 of record with significant financial hardship
  • customs brokers
  • sureties
Functions reached
  • CB importers whose operations were suspended by orders limiting commerce, travel or group meetings
  • SC imported goods
  • OP brokers and sureties
Collection
Coast Guard and ports AGY-USCG-PORTS

Operative words

24.1a Temporary Postponement of Deadline to Deposit Certain Estimated Duties, Taxes, and Fees Because of the COVID-19 National Emergency (a) General. Pursuant to the authority of 19 U.S.C. 1318(a), subject to the conditions in paragraphs (a)(1) through (4) of this section, the deadline for the deposit of estimated duties, taxes, and fees that an importer of record would ordinarily be obligated to pay as of the date of entry, or withdrawal from warehouse, for consumption, of imported merchandise into the United States is postponed for a period of 90 days from the date that the deposit would otherwise have been due.... (2) An importer will be considered to have a significant financial hardship if the operation of such importer is fully or partially suspended during March or April 2020 due to orders from a competent governmental authority limiting commerce, travel, or group meetings because of 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.

Enforcement

19 U.S.C. 1318(a); 19 C.F.R. 24.1a(a)(2) (books and records); 19 U.S.C. 1505 otherwise

Notes

The preamble states that importers 'are experiencing significant financial hardship with operations fully or partially suspended during March or April 2020 due to orders from competent governmental authorities imposing limits on commerce, travel, or group meetings because of COVID-19' and that 'Employees are having difficulty getting to work.' A federal regulation resting on the same factual premise as the Suspension Clause.

Retrieval note

Federal Register pages read in full (85 Fed. Reg. 22349-22352).

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.