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Update on 90-Day Duty Deferral

Monday, April 27, 2020
Sandler, Travis & Rosenberg Trade Report

U.S. Customs and Border Protection has provided the following additional information in response to questions about its 90-day deferral of certain estimated duties, taxes, and fees. For questions or assistance, please contact customs attorney Lenny Feldman at (305) 894-1011.

- The deferral applies to (1) federal excise taxes on imported products and (2) non-resident importers of record that can demonstrate significant financial hardship.

- For entries eligible for the deferment, the importer of record must still have a valid continuous or single transaction bond on file at the time of entry filing, and current bond formulas apply.

- Importers whose operations have been deemed essential, but those operations were negatively impacted in accordance with the significant financial hardship requirements, will be considered for deferment eligibility on a case-by-case basis.

- The Automated Commercial Environment will not liquidate entries for which payment has not been received due to the deferral, and after the deferral period any entry not paid will be liquidated and a bill will be issued.

- If the importer of record’s retail stores are closed but its online store is operational, this will qualify as a partial suspension of operations for purposes of the deferral.

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