CSMS 42459926·Operational·April 22, 2020·View on csms.cbp.gov ↗

CBP.gov Frequently Asked Questions for 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees

Plain-English explanation

CSMS 42459926 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (operational), published on April 22, 2020. It carries the official CBP guidance brokers and importers must follow for the topic — "CBP.gov Frequently Asked Questions for 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS #42459926 - CBP.gov Frequently Asked Questions for 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees U.S. Customs and Border Protection sent this bulletin at 04/22/2020 03:21 PM EDT Cargo Systems Messaging Service CSMS # 42459926 - CBP.gov Frequently Asked Questions for 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees Effective April 20, 2020, the Secretary of the Treasury and U.S. Customs and Border Protection (CBP) have postponed for 90 calendar days the deadline for payment for the deposit of certain estimated duties, taxes, and fees for importers experiencing a significant financial hardship due to the coronavirus disease (COVID-19). CBP is regularly compiling and posting answers to Frequently Asked Questions regarding this temporary postponement on the CBP.gov COVID-19 Updates and Announcements webpage. The trade community should monitor CSMS and the COVID-19 Updates and Announcements webpage for additional changes related to COVID-19. Policy questions should be directed to the Office of Trade, Trade Policy and Programs at OTentrysummary@cbp.dhs.gov . Related CSMS messages: #42423171 and #42421561 Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . Privacy Policy | GovDelivery is providing this information on behalf of U.S. Department of Homeland Security, and may not use the information for any other purposes. Powered by Privacy Policy | Cookie Statement | Help

Frequently asked questions

What is CSMS 42459926?

CSMS 42459926 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "CBP.gov Frequently Asked Questions for 90 Day Postponement of Payment for the Deposit of Certain Estimated Duties, Taxes, and Fees". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 42459926 published?

CBP published CSMS 42459926 on April 22, 2020. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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