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CBP Increases Quarterly Interest Rates for Customs Duties Underpayments and Refunds

CBP has released the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties. For the quarter that began Jan. 1, the interest rates for overpayments is 6% for corporations…

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and 7% for non-corporations, and the interest rate for underpayments is 7% for both corporations and non-corporations. That's up from 5%, 6% and 6% in the previous quarter, respectively (see 2209190027). These interest rates are subject to change for the following quarter, CBP said.