Background

U.S. Customs and Border Protection has updated its list of the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties. For the quarter July 1 through Sept. 30, 2015, the interest rates for overpayments are 2 percent for corporations and 3 percent for non-corporations, and the interest rate for underpayments is 3 percent. These rates are unchanged from the previous quarter.

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