CBP Increases Interest Rates Used to Calculate Interest on Overpayments and Underpayments of Customs Duties
U.S. Customs and Border Protection announced in today's Federal Register that, effective April 1, 2005, it is increasing the interest rate used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties by one percent.
The following is a summary of the new interest rates for the calendar quarter beginning April 1, 2005 and ending June 30, 2005:
--Underpayments = 6%
--Corporate overpayments = 5%
--Non-corporate overpayments = 6%.
The notice published by CBP, which lists the interest rates used since 1974, can be found at the following link:
a257.g.akamaitech.net/7/257/2422/01jan20051800/
edocket.access.gpo.gov/2005/05-7444.htm
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