U.S. Customs and Border Protection October 15, 2014 – Federal Register Recent Federal Regulation Documents

Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds On Customs Duties
Document Number: 2014-24424
Type: Notice
Date: 2014-10-15
Agency: Department of Homeland Security, U.S. Customs and Border Protection
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 October 1, 2014, the interest rates for overpayments will be 2 percent for corporations and 3 percent for non-corporations, and the interest rate for underpayments will be 3 percent for both corporations and non-corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.
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