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 Oct. 1 through Dec. 31, 2025, the interest rates for overpayments will be six percent for corporations and seven percent for non-corporations, and the interest rate for underpayments will be seven percent for both corporations and non-corporations. These rates have remained the same since Jan. 1, 2025.
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