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Interest Rates

When a reconciliation results in additional monies owed Customs, the payment must be made with interest. Instructions for calculating interest were given via ABI Administrative message #99-0777 on September 14, 1999. These instructions are also available at Customs Reconciliation.

Refund interest is calculated by customs. Interest on additional payments is calculated by the reconciliation filer, using the rates below for the time periods indicated.

From To Rate
07/01/2018 09/30/2018 5 percent
04/01/2018 06/30/2018 5 percent
01/01/2018 03/31/2018 4 percent
10/01/2017 12/31/2017 4 percent
07/01/2017 09/30/2017 4 percent
04/01/2017 06/30/2017 4 percent
01/01/2017
03/31/2017
4 percent
10/01/2016 12/31/2016 4 percent
07/01/2016 09/30/2016 4 percent
04/01/2016 06/30/2016 4 percent
01/01/2016 03/31/2016 3 percent
10/01/2015 12/31/2015 3 percent
07/01/2015 09/30/2015 3 percent
04/01/2015 06/30/2015 3 percent
01/01/2015 03/31/2015 3 percent
10/01/2014 12/31/2014 3 percent
07/01/2014 09/30/2014 3 percent
04/01/2014 06/30/2014 3 percent
01/01/2014 03/31/2014 3 percent
10/01/2013 12/31/2013 3 percent
07/01/2013 09/30/2013 3 percent
01/01/2013 03/31/2013 3 percent
10/01/2012 12/31/2012 3 percent
07/01/2012 09/30/2012 3 percent
04/01/2012 06/30/2012 2 percent
01/01/2012 03/31/2012 3 percent
10/01/2011 12/31/2011 3 percent
04/01/2011 09/30/2011 4 percent
01/01/2011 03/31/2011 3 percent
10/01/2010 12/31/2010 4 percent
07/01/2010 09/30/2010 4 percent
04/01/2010 06/30/2010 4 percent
01/01/2010 03/31/2010 4 percent
10/01/2009 12/31/2009 4 percent
07/01/2009 09/30/2009 4 percent
04/01/2009 06/30/2009 4 percent
01/01/2009 03/31/2009 5 percent
10/01/2008 12/31/2008 6 percent
07/01/2008 09/30/2008 5 percent
04/01/2008 06/30/2008 6 percent
01/01/2008 03/31/2008 7 percent
10/01/2007 12/31/2007 8 percent
07/01/2007 09/30/2007 8 percent
04/01/2007 06/30/2007 8 percent
01/01/2007 03/31/2007 8 percent
10/01/2006 12/31/2006 8 percent
07/01/2006 09/30/2006 8 percent
04/01/2006 06/30/2006 7 percent
01/01/2006 03/31/2006 7 percent
10/01/2005 12/31/2005 7 percent
07/01/2005 09/30/2005 6 percent
04/01/2005 06/30/2005 6 percent
01/01/2005 03/30/2005 5 percent
10/01/2004 12/31/2004 5 percent

These rates are also published quarterly in the Federal Register.

Last modified: 
June 13, 2018