On April 13, 2023, in a Federal Register Notice (FRN), U.S. Customs and Border Protection (CBP) announced that the “quarterly Internal Revenue Service [IRS] 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 overpayments, the interest rates will be 6% for corporations, and 7% for non-corporations. For underpayments, the interest rates will be 7% for both corporations and non-corporations. The rates are applicable as of April 1, 2023.
The FRN can be found here: