On April 19, 2020, in Cargo Systems Messaging Services (CSMS) #42423171 and #42421561, U.S. Customs and Border Protection (CBP) announced the postponement of duty for formal entries of merchandise entered, or withdrawn from warehouse for consumption in March and April 2020 for importers experiencing significant financial hardship because of COVID-19.  The CSMS defines significant financial hardship:

• Operations are fully or partially suspended during March or April 2020 due to government orders limiting commerce, travel, or group meetings due to COVID-19; and
• The importer’s gross receipts for March 13-31, 2020 or April 2020 are less than 60% of the gross receipts of the comparable period in 2019.

An eligible importer does not need to submit financial or qualification documentation at the time of entry, but it must be made available to CBP upon request.

Duties, taxes, and fees on eligible entries can be postponed for up to 90 calendar days.  Entries subject to antidumping duties, countervailing duties, or trade remedies under Sections 232, 301, or 201 are not eligible for duty postponement. CBP will not return deposits of estimated duties, taxes, and fees that have already been paid.