Change register

What changed. When it applies.

Effective dates, affected goods, and the original record.

2 records

Newest first

Jul 1, 2026

Interest

The published table distinguishes non-corporate and corporate overpayments.

Published / announced: See source publication
Scope: Interest estimates; entitlement and accrual dates still require customs-specific review.
Calculation coverage: Included in the quarterly interest table; accrual assumptions still apply.

The Q3 rates are 7% for non-corporate and 6% for corporate overpayments, compared with 6% and 5% in Q2.
The estimator applies rates to their respective quarterly periods, not retroactively to the entire interval.
The interest table is updated through Q4 2026. Missing later quarters are not silently projected.

Apr 1, 2026

Interest

Q2 uses 6% non-corporate and 5% corporate overpayment rates.

Published / announced: See source publication
Scope: April 1 through June 30, 2026 rate period.
Calculation coverage: Included in the quarterly interest table; accrual assumptions still apply.

Do not carry the Q1 rates of 7% and 6% through this quarter.
Quarter boundaries are segmented explicitly in the calculation. Actual deposit and liquidation or reliquidation dates matter.