{"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 April 1, 2025, 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.","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/2025/04/30/2025-07451.html","cfr_references":[],"citation":"90 FR 17943","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The rates announced in this notice are applicable as of April 1, 2025.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"USCBP","documents":[{"comment_count":null,"comment_start_date":null,"updated_at":"2025-04-30T09:56:27.833-04:00","comment_url":"https://www.regulations.gov/commenton/USCBP-2025-0020-0001","allow_late_comments":false,"id":"USCBP-2025-0020-0001","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"USCBP-2025-0020","title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties"}],"document_number":"2025-07451","effective_on":null,"end_page":17944,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/04/30/2025-07451.xml","html_url":"https://www.federalregister.gov/documents/2025/04/30/2025-07451/quarterly-irs-interest-rates-used-in-calculating-interest-on-overdue-accounts-and-refunds-of-customs","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-07451?publication_date=2025-04-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-04-30/2025-07451/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":579,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-04-30/pdf/2025-07451.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-07451.pdf?1745930716","publication_date":"2025-04-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/04/30/2025-07451.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-2025-0020","supporting_documents_count":0,"docket_id":"USCBP-2025-0020","document_id":"USCBP-2025-0020-0001","regulation_id_number":null,"title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties","checked_regulationsdotgov_at":"2025-04-30T13:56:27Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":17943,"subtype":null,"title":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties","toc_doc":"Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties","toc_subject":null,"topics":[],"type":"Notice","volume":90}