# 2026-19292: Customs Duty Interest Rates: Same Old 7% Steady as She Goes

2026-19292, Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties, is a Federal Register notice from Homeland Security Department, U.S. Customs and Border Protection published 2026-09-22, effective 2026-10-01; PRIA reads it as touching household money (as of 2026-09-29).

- Canonical: https://policyrisk.com/federal-register/2026-19292
- As of: 2026-09-29
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-19292
- Title: Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties
- Type: Notice
- Agencies: Homeland Security Department; U.S. Customs and Border Protection
- Citation: 91 FR 60141
- Published: 2026-09-22
- Effective: 2026-10-01
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-09-29

## In one line

Customs Duty Interest Rates: Same Old 7% Steady as She Goes

## Summary

Starting October 1, 2026, the IRS interest rates for customs duties stay steady: 7% for late payments by everyone, 7% for refunds to non-corporations, and 6% for refunds to corporations. If you import goods or handle customs duties, these rates affect how much interest you pay or get back. No surprises this quarter, just steady rates to keep your calculations clear and simple!

## 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 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.

## Effects PRIA read

- Underpayment Interest Rate Set at 7%: cost, medium. If you import goods and pay customs duties late, the interest rate you owe (underpayments) is 7 percent for both corporations and non‑corporations starting October 1, 2026. This rate is used to calculate additional interest charged on overdue customs accounts through December 31, 2026.
- Overpayment Refunds: 7% for Non‑Corporations: benefit, medium. If you import goods and are due a customs duty refund as a non‑corporation, Customs will pay interest on that overpayment at 7 percent for refunds beginning October 1, 2026. This interest rate applies to refunds processed during the quarter ending December 31, 2026.
- Overpayment Refunds: 6% for Corporations: benefit, medium. If a corporation imports goods and is due a customs duty refund, Customs will pay interest on that overpayment at 6 percent for refunds beginning October 1, 2026. This corporate overpayment rate applies for the quarter ending December 31, 2026.

## Related documents

- [2026-20650](https://policyrisk.com/federal-register/2026-20650): Low-Value Shipments, 2026-10-08
- [2026-17390](https://policyrisk.com/federal-register/2026-17390): Automated Commercial Environment (ACE) Electronic Export Manifest for Rail Cargo, 2026-08-26
- [2026-12670](https://policyrisk.com/federal-register/2026-12670): Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network, 2026-06-24
- [2026-12669](https://policyrisk.com/federal-register/2026-12669): Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process, 2026-06-24
- [2026-20228](https://policyrisk.com/federal-register/2026-20228): Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet, 2026-10-05
- [2026-20229](https://policyrisk.com/federal-register/2026-20229): Agency Information Collection Activities; New Collection of Information; Client Representative Technical Assistance Portal (CR-TAP), 2026-10-02

## Sources
- [2026-19292 on federalregister.gov](https://www.federalregister.gov/documents/2026/09/22/2026-19292/quarterly-irs-interest-rates-used-in-calculating-interest-on-overdue-accounts-and-refunds-of-customs)
- [2026-19292 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-09-22/pdf/2026-19292.pdf)

## Related
- [Previous: 2026-19291, Agency Information Collection Activities; Submission to the Office of Managemen…](https://policyrisk.com/federal-register/2026-19291)
- [Next: 2026-19293, Agency Information Collection Activities; Submission to the Office of Managemen…](https://policyrisk.com/federal-register/2026-19293)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-19292 (as of 2026-09-29).