On April 19, 2020, US Customs and Border Protection announced a 90-day deferment on the duties, taxes, and fees due on certain entries for importers experiencing a significant hardship attributable to COVID-19. The deferment included restrictions on the types of entries that qualify, and CBP defined “significant hardship” and payment instructions in CSMS 42423171 and CSMS 42421561. On April 21, 2020, CBP issued additional clarification and guidance via Frequently Asked Questions published on their website.