Federal Register #2026-19292

IRS Interest Rates for Customs Duties Announced by U.S. Customs and Border Protection

This notice from U.S. Customs and Border Protection (CBP), under the Department of Homeland Security, provides updated information on IRS interest rates for customs duty calculations. - Government Buyer: - U.S. Customs and Border Protection (CBP), Department of Homeland Security - Purpose: - Announcement of quarterly IRS interest rates for calculating interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties - Key Details: - Interest rates remain unchanged from the previous quarter - Underpayments: 7% for both corporations and non-corporations - Overpayments: 7% for non-corporations, 6% for corporations - Audience: - Importing public and Customs personnel - No procurement activity: - No products, services, OEMs, or vendors are requested or mentioned - No unique technical or operational requirements beyond the interest rate information

Description

This notice informs the public that the quarterly IRS interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will remain unchanged from the previous quarter. For the calendar quarter beginning October 1, 2026, interest rates for underpayments will be 7% for both corporations and non-corporations. Interest rates for overpayments will be 7% for non-corporations and 6% for corporations. The notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.

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