IRS季度利率不变，影响逾期账户和关税退款
Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties
· 来源：CBP
摘要：根据FMCSA的通知，从2026年10月1日起，IRS（美国国税局）用于计算逾期账户（欠款）和关税退款（多缴款）的季度利率将保持不变。对于企业和非企业，逾期利率均为7%。而对于非企业，退款利率为7%，企业则为6%。这一通知对华人司机和车队在处理关税和财务管理时具有重要参考价值。
Summary (English)
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 October 1, 2026, 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.