An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

  1. Home
  2. Trade
  3. Basic Importing and Exporting
  4. COVID-19 Relief Imports
  5. COVID-19: 90 Day Postponement Frequently Asked Questions

COVID-19: 90 Day Postponement Frequently Asked Questions

FAQs

No. The determination of who qualifies for the 90-day postponement is based on the party identified as the IOR on the entry. IORs who meet the criteria identified for significant financial hardship due to COVID-19, as outlined in the Temporary Final Rule and  CSMS 42423171, and whose entries do not include AD/CVD or Trade Remedy duties, are eligible for the 90-day postponed payment. A broker acting as the IOR must meet the criteria for significant financial hardship in order to postpone payments under 19 C.F.R. § 24.1a. 

Entries imported by an IOR that meets the significant financial hardship criteria and do not include AD, CVD or Trade Remedy duties are eligible for the 90-day postponement and may be removed from the broker statement.

Merchandise granted an exclusion from Trade Remedy duties qualifies for the 90-day postponed payment. The exclusion must be in effect at the time of entry. Merchandise that benefits from the retroactive application of exclusions after the time of entry are not eligible for the 90-day duty postponement. Entries with any merchandise subject to AD/CVD, Section 201, 232 or 301 Trade Remedy duties are not eligible for the 90-day postponement. 

The wholesaler IOR must meet the significant financial hardship criteria in order to be eligible for the 90-day postponement. It is the IOR’s responsibility to substantiate its own significant financial hardship.

As a general rule, CBP offices will exercise discretion and flexibility in working with importers in light of the COVID-19 impacts. This temporary postponement applies to formal entries of merchandise entered, or withdrawn from warehouse, for consumption (including entries for consumption from a Foreign Trade Zone) in March or April 2020 where estimated duties, taxes, and fees have not been paid. Entries in this scope that have not been paid due to significant financial hardship will qualify for the 90-day postponement, if they satisfy all other requirements. Entries for which a payment was made but had insufficient funds are not eligible for the 90-day postponement. 

The TFR reads (page 10, under the new wording in §24.1a(a)(1)) “This temporary postponement applies only to entries, or withdrawals from warehouse, for consumption, made on or after March 1, 2020…” (emphasis added). 

The temporary postponement applies to merchandise entered, or withdrawn from warehouse or foreign trade zone, for consumption in March or April 2020. The time of entry, pursuant to 19 C.F.R. § 141.68, establishes when an entry for consumption is made.

An entry covered on the Periodic Monthly Statement (PMS) that printed on 4/15/2020 and due to be withdrawn on 4/21/2020, the broker removed the entry from the PMS and changed it to a Pay Type 1 (single pay) over the last few days.

Yes, in the situation in which an entry was removed from a PMS and designated as a single pay, the broker can designated it for a future statement, assuming all eligibility criteria are met.

No, a drawback claim should not be filed. Drawback claims may be liquidated only after estimated duties are deposited with CBP in accordance with 19 C.F.R. § 190.81(a)(2) and (b). CBP is advising that filers delaying duty payment during the 90 day postponement period due to financial hardships, should not file any drawback claims; accelerated or non-accelerated, until payments have been properly made on the import entry(s), this includes. Drawback claims may be filed up to 5 years after the date of importation of the merchandise that is identified or designated as the basis for the drawback claim.

Yes, the 90-day postponement applies to the Cotton Fee.

CBP is adopting the definition of “gross receipts” used at 26 CFR 1.993-6.

Correct. A PSC cannot be filed on an entry summary until it is paid.

The submission of separate entries to segregate eligible merchandise from ineligible merchandise applies to entries that have not yet been filed. Filers should not cancel entries previously filed in order to refile new entries in order to take advantage of the 90-day postponement.

No. The 90-day 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.

Entries that are subject to an AD/CVD case with no rate yet established, or with a zero rate applicable, are not eligible for the 90-day postponement.

Entries that are subject to an AD/CVD case with no rate yet established, or with a zero rate applicable, are not eligible for the 90-day postponement. 

An importer who meets the significant financial hardship criteria does not need to file documentation with CBP to be eligible for this relief but must maintain documentation as part of its books and records establishing that it meets the requirements for relief. It is up to the broker if they choose to secure documentation from the importer confirming hardship.

Last Modified: Aug 09, 2023