National Emergency Authority To Temporarily Extend Deadlines for Certain Estimated Payments
Executive Order 13916, issued in mid-April 2020, uses emergency authority to give the Secretary of the Treasury temporary power to extend deadlines for certain estimated payments related to imports during the COVID-19 national emergency. Grounded in the National Emergencies Act and 19 U.S.C. 1318(a), the order directs the Treasury to consider extending time for performance of these acts for importers experiencing significant financial hardship caused by the pandemic. The extension applies to estimated payments described in 1318(a) but excludes those tied to specific duties listed in the order. The Secretary must consult with the Secretary of Homeland Security before exercising this authority. The order emphasizes that it does not alter other agencies’ statutory authorities or budget processes, is subject to applicable law and appropriations, and does not create a enforceable right or entitlement.
Key Points
- 1Empowers the Secretary of the Treasury to temporarily extend deadlines for certain estimated payments under 19 U.S.C. 1318(a) during the COVID-19 national emergency.
- 2Targets importers experiencing significant financial hardship due to the pandemic; extensions apply to the specified estimated payments, excluding those assessed under sections 1671, 1673, 1862, 2251, and 2411 of Title 19.
- 3The Secretary must consider such extensions and consult with the Secretary of Homeland Security (or designee) before acting.
- 4The order preserves existing authority of executive departments and the Office of Management and Budget; implementation must follow applicable law and be subject to available appropriations.
- 5It states that the order does not create any rights or benefits enforceable by law, meaning it is discretionary and not an entitlement.