CBP No Longer Accepting Duty Deferral Requests

Understanding the challenges importers were facing as a result of the COVID-19 pandemic, on March 20, 2020, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service (CSMS) message 42097586, requesting case by case need for additional days for payment of estimated duties, taxes and fees.

Today, CBP has notified the trade community that they will no longer be accepting requests for additional days for payment.  They have also provided guidance to Brokers (including brokers that made requests on behalf of importers), Importers and Sureties on processing the universe of entries affected by the previous message.

CBP has indicated that they will retain the right to allow additional days for narrow circumstances, including a physical inability to file entry or payments, due to technology outages or port closures.

If you are a party who have submitted a request to CBP in writing for additional days for payments, in response to CSMS 42097586, please note the following:

Timeframe For Payment:

  • Single payments, daily and periodic monthly statement payments of estimated duties, taxes and fees that should have been tendered from 3/20/2020 through 3/26/2020, must be initiated by 3/27/2020.  If a trade member did not pay CBP for estimated duties, taxes and fees due 3/20/2020 through 3/26/2020, payment should be initiated via FedWire or ACH credit by 3/27/2020.

Payment Instructions:

  • If paying via FedWire, please follow the attached instructions.  For payment of Periodic Monthly Statement, include the Periodic Monthly Statement numbers in the Originator to Beneficiary Information Line 2.  If paying a daily statement please enter the daily statement number.  If paying multiple statements, please send the list of those statements to debitvoucherteam2@cbp.dhs.gov.  Alternatively, parties who are current ACH Credit participants may pay via ACH Credit following normal business practices.

Please Note:

  • Although the temporary option was provided to extend payment due dates, if the money was withdrawn from the account, these funds are legally owed to CBP and a refund will not be issued.  Trade users need to work with their financial institutions to ensure that future ACH debit and ACH credit payments to CBP are processed appropriately.

Policy questions should be directed to the Office of Trade, Trade Policy and Programs at OTentrysummary@cbp.dhs.gov.

Shapiro will continue to monitor this situation and advise you of any developments.