Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties
Notice CBP
Abstract (official)
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 remain the same from the previous quarter. For the calendar quarter beginning October 1, 2026, the interest rates for underpayments will be 7 percent for both corporations and non-corporations. The interest rate for overpayments will be 7 percent for non-corporations and 6 percent for corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.
Frequently asked questions
What does “Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties” require from importers?
Federal Register notice 2026-19292 (published 22 Sep 2026) is summarized by its official abstract: “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 remain the same from the previous quarter. For the calendar quarter beginning October 1, 2026, the interest rates for underpayments will be 7 percent for both corporations and…” Importers covered by this action should treat the full Federal Register text as authoritative before making entry or pricing decisions.
Who issued notice 2026-19292 and why does it matter?
It was issued by CBP and classified as a notice. ExportSonar tracks it because notices in this feed drive US tariff, customs-duty and trade-remedy procedure changes that alter landed-cost math.
Where can I verify notice 2026-19292?
The authoritative text is the Federal Register document itself; this ExportSonar page mirrors metadata only (retrieved 16 Oct 2026, 23:26 UTC). When the two differ, the Federal Register record wins — follow the Source link just below this section.
Source:
Federal Register — 2026-19292 · metadata retrieved .
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