Customs Interest Rates Hold Steady at 7% for Overdue Payments
Published Date: 1/22/2026
Notice
Summary
Starting January 1, 2026, the IRS interest rates for late customs duty payments and refunds stay steady at 7% for most folks, with corporations getting a slightly lower 6% refund rate. This means if you owe or get money back from customs duties, the interest calculations won’t change this quarter. Whether you’re a business or an individual importer, these rates keep things predictable and fair for the next three months.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
7% Interest Charged on Late Customs Duties
From January 1, 2026 through March 31, 2026, the IRS interest rate charged on late customs duty payments (underpayments) is 7 percent for both corporations and non-corporations. If you are part of the importing public and owe customs duties after these dates, interest on the overdue amount will be calculated at 7% for this quarter.
Refund Interest: 7% (Non-Corp) / 6% (Corp)
For refunds (overpayments) of customs duties from January 1, 2026 through March 31, 2026, the interest rate paid is 7 percent for non-corporations and 6 percent for corporations. If you are an importer getting a customs duty refund in this quarter, the refund interest will be calculated at these rates.
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