Executive Order 13916: National Emergency Authority To Temporarily Extend Deadlines for Certain Estimated Payments
President: Donald J. Trump
Invoked emergency authority to allow Treasury to extend deadlines for certain estimated customs payments during COVID-19, subject to statutory limits and later agency implementation.
Status: Completed/expired. Is Executive Order 13916 still in effect? No continuing emergency deadline-extension authority remains under Executive Order 13916. Section 1 made that authority available during the COVID-19 national emergency declared in Proclamation 9994; Public Law 118-3 terminated that emergency on April 10, 2023. The order’s 2020 payment postponement was temporary, not a permanent customs-tax exemption. See EO 13916 signed text (opens in a new tab); Public Law 118-3, April 10, 2023 (opens in a new tab).
What does Executive Order 13916 do?
Treasury and CBP issued a temporary final rule under EO 13916 postponing certain estimated customs duties, taxes and fees by 90 days for qualifying March and April 2020 entries. The rule excluded specified trade-remedy entries and previously paid deposits; it does not establish how many importers used the postponement.
Later primary evidence reviewed September 24, 2026: Treasury and CBP issued a temporary final rule under EO 13916 postponing certain estimated customs duties, taxes and fees by 90 days for qualifying March and April 2020 entries. The rule excluded specified trade-remedy entries and previously paid deposits; it does not establish how many importers used the postponement.
Before and after
Before the order
The order addressed national emergency authority to temporarily extend deadlines for certain estimated payments. The prior legal and administrative context is identified in its linked full text; this review does not assume every prior policy was displaced.
After the order
Invoked emergency authority to allow Treasury to extend deadlines for certain estimated customs payments during COVID-19, subject to statutory limits and later agency implementation.
Treasury and CBP issued a temporary final rule under EO 13916 postponing certain estimated customs duties, taxes and fees by 90 days for qualifying March and April 2020 entries.
The rule excluded specified trade-remedy entries and previously paid deposits; it does not establish how many importers used the postponement.
Who had to do what
| Agency / office | Action | Timing / position |
|---|---|---|
| Treasury and Customs and Border Protection | Put the limited 90-day customs-deposit postponement into effect through 19 CFR 24.1a | April 20, 2020 |
What happened next
EO 13916 signed; the linked Federal Register record gives its published text.
Treasury and CBP issued a temporary final rule under EO 13916 postponing certain estimated customs duties, taxes and fees by 90 days for qualifying March and April 2020 entries.
Later primary evidence reviewed and the documented action and limits added to this guide.
Legal and source detail
How it works legally
The Federal Register publication identifies EO 13916, its title and signing date. The rule excluded specified trade-remedy entries and previously paid deposits; it does not establish how many importers used the postponement.
Sources by type
If a source is unavailable, first check the cited publisher or another official repository. The cited publisher remains the authority.
Primary and official sources
Orders, laws, court records and official implementation material.
How we checked this
Last checked against the sources above on September 24, 2026. How we research →