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Quarterly Interest Rates for Customs Duties Underpayments and Refunds to Increase

The quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will increase April 1, CBP said in a notice. For the quarter that begins April 1, the interest rates…

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for overpayments will be 3% for corporations and 4% for non-corporations, and the interest rate for underpayments will be 4% for both corporations and non-corporations, it said.