[20200430]IN11371_进口关税的临时延期支付.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Temporary Deferment of Import Duty Payments Christopher A. Casey Analyst in International Trade and Finance Vivian C. Jones Specialist in International Trade and Finance April 30, 2020 On April 18, 2020, President Donald J. Trump issued Executive Order 13916 to provide the Secretary of the Treasury temporary emergency authority under Section 318(a) of the Tariff Act of 1930 (19 U.S.C. 1318(a), as amended) to extend deadlines for certain estimated payments of taxes, duties, and fees “for importers suffering significant financial hardship because of COVID-19.” Section 318(a) allows the President to authorize the Secretary of the Treasury to extend payment deadlines during a period of national emergency proclaimed pursuant to the National Emergencies Act. Following the executive order, the Department of the Treasury and U.S. Customs and Border Protection (CBP) issued a temporary final rule immediately postponing the deadlines for importers to deposit certain estimated duties, taxes, and fees for 90 days. To qualify for the temporary postponement, an importers operations must have (1) been fully or partially