U.S. Customs and Border Protection March 18, 2022 – Federal Register Recent Federal Regulation Documents
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Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties
This notice advises the public that the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will increase from the previous quarter. For the calendar quarter beginning April 1, 2022, the interest rates for overpayments will be 3 percent for corporations and 4 percent for non-corporations, and the interest rate for underpayments will be 4 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.
Streamlining I-94 Issuance at the Land Border
To increase efficiency, reduce operating costs, and streamline the admissions process, U.S. Customs and Border Protection (CBP) is now issuing electronic Form I-94s (Arrival/Departure Record) at land ports of entry. The Form I-94 documents nonimmigrants' status in the United States, the approved length of stay, and departure information. CBP has automated the Form I-94 process for the majority of nonimmigrants arriving by air and sea. However, CBP previously issued paper Form I- 94s to nonimmigrants arriving by land. For land arrivals, CBP is no longer issuing paper forms to nonimmigrants upon arrival except in limited circumstances and upon nonimmigrant request if feasible. Nonimmigrants can access Form I-94s online or via mobile application.
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