National Emergency Authority To Temporarily Extend Deadlines for Certain Estimated Payments

This executive order invokes emergency authority under 19 U.S.C. § 1318(a) to allow the Treasury Secretary to temporarily extend deadlines for certain estimated payments by importers experiencing significant financial hardship due to COVID-19. The order excludes antidumping, countervailing duty, and national security-related payments, and requires consultation with Homeland Security before action.

Federal Register Open PDF 85 FR 22951

Impact dates

Date TBD
Treasury Secretary to consider taking appropriate action to extend deadlines

Key directives

Invoke and make available 19 U.S.C. § 1318(a) authority to Treasury Secretary
Secretary shall consider taking appropriate action to temporarily extend deadlines for estimated payments for importers suffering significant financial hardship due to COVID-19
Exclude estimated payments assessed under 19 U.S.C. §§ 1671, 1673, 1862, 2251, and 2411
Secretary shall consult with Secretary of Homeland Security or designee before exercising authority

Who is ordered

Timeline

Immediate

EO takes effect; authority invoked and made available to Treasury Secretary

Near term (90d)

Treasury Secretary to consider taking action to extend deadlines for eligible estimated payments
Consultation with DHS required before exercising authority

Long term

Deadline extensions continue during the continuance of the national emergency declared by Proclamation 9994

Risks & tensions

No binding deadline for Secretary to act—'shall consider' is discretionary and vague
Exclusions for trade remedy and national security payments (sections 1671, 1673, 1862, 2251, 2411) limit scope significantly
Duration tied to continuance of national emergency, creating uncertainty about endpoint
No criteria defined for 'significant financial hardship'—implementation risk of inconsistent application