{"abstract":"In light of the President's Proclamation Declaring a National Emergency Concerning the Novel Coronavirus Disease (COVID-19) (Presidential Proclamation 9994) under the National Emergencies Act on March 13, 2020, and the President's Executive Order entitled \"National Emergency Authority to Temporarily Extend Deadlines for Certain Estimated Payments\" authorizing the Secretary of the Treasury to exercise the authority under section 318(a) of the Tariff Act of 1930, issued on April 18, 2020, the Secretary of the Treasury, in consultation with the designee of the Secretary of Homeland Security (U.S. Customs and Border Protection (CBP)), is amending the CBP regulations to temporarily postpone the deadline for importers of record with a significant financial hardship to deposit certain estimated duties, taxes, and fees that they would ordinarily be obligated to pay as of the date of entry, or withdrawal from warehouse, for consumption, for merchandise entered in March or April 2020, for a period of 90 days from the date that the deposit would otherwise have been due but for this emergency action. This temporary postponement does not permit return of any deposits of estimated duties, taxes, and/ or fees that have been paid. This temporary postponement also does not apply to entries, or withdrawals from warehouse, subject to certain specified trade remedies, and any entry summary that includes merchandise subject to those trade remedies is not eligible under this rule.","action":"Temporary final rule.","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"U.S. Customs and Border Protection","name":"U.S. Customs and Border Protection","id":501,"url":"https://www.federalregister.gov/agencies/u-s-customs-and-border-protection","json_url":"https://www.federalregister.gov/api/v1/agencies/501","parent_id":227,"slug":"u-s-customs-and-border-protection"},{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/04/22/2020-08618.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"24","title":19}],"citation":"85 FR 22349","comment_url":null,"comments_close_on":"2020-05-20","correction_of":null,"corrections":[],"dates":"Effective date: April 20, 2020. Comments must be received by May 20, 2020.","disposition_notes":null,"docket_ids":["USCBP-2020-0017","CBP Dec. 20-05"],"dockets":[{"supporting_documents":[],"agency_name":"TREAS","documents":[{"comment_count":4,"comment_start_date":"2020-04-22","updated_at":"2023-03-01T00:23:10.338-05:00","comment_url":"https://www.regulations.gov/commenton/TREAS_FRDOC_0001-0367","allow_late_comments":null,"id":"TREAS_FRDOC_0001-0367","comment_end_date":"2020-05-21","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"TREAS_FRDOC_0001","title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES"},{"supporting_documents":[],"agency_name":"USCBP","documents":[{"comment_count":18,"comment_start_date":"2020-04-22","updated_at":"2023-03-01T00:23:10.816-05:00","comment_url":"https://www.regulations.gov/commenton/USCBP-2020-0017-0001","allow_late_comments":null,"id":"USCBP-2020-0017-0001","comment_end_date":"2020-05-21","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"USCBP-2020-0017","title":"Temporary Postponement of Deadline for the Deposit of Estimated Duties, Taxes, and Fees During the National Emergency Concerning the Novel Coronavirus Disease (COVID-19) Outbreak"}],"document_number":"2020-08618","effective_on":"2020-04-20","end_page":22352,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/04/22/2020-08618.xml","html_url":"https://www.federalregister.gov/documents/2020/04/22/2020-08618/temporary-postponement-of-the-time-to-deposit-certain-estimated-duties-taxes-and-fees-during-the","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-08618?publication_date=2020-04-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-04-22/2020-08618/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":6576,"last_updated":"2026-09-21 22:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-04-22/pdf/2020-08618.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-08618.pdf?1587393033","publication_date":"2020-04-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/04/22/2020-08618.txt","regulation_id_number_info":{"1515-AE54":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1515-AE54/temporary-postponement-of-deadline-for-the-deposit-of-estimated-duties-taxes-and-fees-during-the-nat","title":"Temporary Postponement of Deadline for the Deposit of Estimated Duties, Taxes, and Fees During the National Emergency Concerning the Novel Coronavirus Disease (COVID-19) Outbreak","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1515-AE54&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1515-AE54"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":4,"agency_id":"TREAS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=TREAS_FRDOC_0001","supporting_documents_count":0,"docket_id":"TREAS_FRDOC_0001","document_id":"TREAS_FRDOC_0001-0367","regulation_id_number":null,"title":"Financial Crimes Enforcement Network; Anti-Money Laundering Programs; Special Due Diligence Programs for Certain Foreign Accounts  RULES","checked_regulationsdotgov_at":"2023-03-01T05:23:09Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":22349,"subtype":null,"title":"Temporary Postponement of the Time To Deposit Certain Estimated Duties, Taxes, and Fees During the National Emergency Concerning the Novel Coronavirus Disease (COVID-19) Outbreak","toc_doc":null,"toc_subject":null,"topics":["Accounting","Claims","Harbors","Reporting and recordkeeping requirements","Taxes"],"type":"Rule","volume":85}