Customs and Border Protection April 13, 2005 – Federal Register Recent Federal Regulation Documents

Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties
Document Number: 05-7444
Type: Notice
Date: 2005-04-13
Agency: Department of Homeland Security, Customs and Border Protection, Customs and Border Protection Bureau
This notice advises the public of the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties. For the calendar quarter beginning April 1, 2005, the interest rates for overpayments will be 5 percent for corporations and 6 percent for non-corporations, and the interest rate for underpayments will be 6 percent. This notice is published for the convenience of the importing public and Customs and Border Protection personnel.
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