{"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 increase from the previous quarter. For the calendar quarter beginning July 1, 2022, the interest rates for overpayments will be 4 percent for corporations and 5 percent for non-corporations, and the interest rate for underpayments will be 5 percent for both corporations and non-corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.","action":"General notice.","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"},{"raw_name":"U.S. Customs and Border Protection","name":"U.S. Customs and Border Protection","id":501,"url":"https://www.federalregister.gov/agencies/u-s-customs-and-border-protection","json_url":"https://www.federalregister.gov/api/v1/agencies/501","parent_id":227,"slug":"u-s-customs-and-border-protection"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2022/07/05/2022-14207.html","cfr_references":[],"citation":"87 FR 39847","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The rates announced in this notice are applicable as of July 1, 2022.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"USCBP","documents":[{"comment_count":null,"comment_start_date":null,"updated_at":"2023-02-27T21:18:07.769-05:00","comment_url":"https://www.regulations.gov/commenton/USCBP-2022-0026-0001","allow_late_comments":null,"id":"USCBP-2022-0026-0001","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"USCBP-2022-0026","title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties"}],"document_number":"2022-14207","effective_on":null,"end_page":39848,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2022/07/05/2022-14207.xml","html_url":"https://www.federalregister.gov/documents/2022/07/05/2022-14207/quarterly-irs-interest-rates-used-in-calculating-interest-on-overdue-accounts-and-refunds-on-customs","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2022-14207?publication_date=2022-07-05","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2022-07-05/2022-14207/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":908,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-07-05/pdf/2022-14207.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-14207.pdf?1656679517","publication_date":"2022-07-05","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/07/05/2022-14207.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"USCBP","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=USCBP-2022-0026","supporting_documents_count":0,"docket_id":"USCBP-2022-0026","document_id":"USCBP-2022-0026-0001","regulation_id_number":null,"title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties","checked_regulationsdotgov_at":"2023-02-28T02:18:06Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":39847,"subtype":null,"title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties","toc_doc":"Quarterly Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Custom Duties","toc_subject":null,"topics":[],"type":"Notice","volume":87}