Federal Register / Vol. 87, No. 53 / Friday, March 18, 2022 / Notices 15445 

PEIS. This notice is issued under 

authority of NEPA, specifically in 

compliance with 42 U.S.C. 4332(2)(C) 

and CEQ implementing regulations in 

40 CFR parts 1500 through 1508. 

Dated: March 14, 2022. 

Aaron Pagnotti, 

Waterways Commerce Cutter Program 

Manager. 

[FR Doc. 2022–05703 Filed 3–17–22; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Quarterly IRS Interest Rates Used in 

Calculating Interest on Overdue 

Accounts and Refunds on Customs 

Duties 

AGENCY: U.S. Customs and Border 

Protection, Department of Homeland 

Security. 

ACTION: General notice. 

SUMMARY: 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 

increase from the previous quarter. For 

the calendar quarter beginning April 1, 

2022, the interest rates for overpayments 

will be 3 percent for corporations and 4 

percent for non-corporations, and the 

interest rate for underpayments will be 

4 percent for both corporations and noncorporations. This notice is published 

for the convenience of the importing 

public and U.S. Customs and Border 

Protection personnel. 

DATES: The rates announced in this 

notice are applicable as of April 1, 2022. 

FOR FURTHER INFORMATION CONTACT: 

Bruce Ingalls, Revenue Division, 

Collection Refunds & Analysis Branch, 

6650 Telecom Drive, Suite #100, 

Indianapolis, Indiana 46278; telephone 

(317) 298–1107. 

SUPPLEMENTARY INFORMATION: 

Background 

Pursuant to 19 U.S.C. 1505 and 

Treasury Decision 85–93, published in 

the Federal Register on May 29, 1985 

(50 FR 21832), the interest rate paid on 

applicable overpayments or 

underpayments of customs duties must 

be in accordance with the Internal 

Revenue Code rate established under 26 

U.S.C. 6621 and 6622. Section 6621 

provides different interest rates 

applicable to overpayments: One for 

corporations and one for noncorporations. 

The interest rates are based on the 

Federal short-term rate and determined 

by the Internal Revenue Service (IRS) on 

behalf of the Secretary of the Treasury 

on a quarterly basis. The rates effective 

for a quarter are determined during the 

first-month period of the previous 

quarter. 

In Revenue Ruling 2022–05, the IRS 

determined the rates of interest for the 

calendar quarter beginning April 1, 

2022, and ending on June 30, 2022. The 

interest rate paid to the Treasury for 

underpayments will be the Federal 

short-term rate (1%) plus three 

percentage points (3%) for a total of four 

percent (4%) for both corporations and 

non-corporations. For corporate 

overpayments, the rate is the Federal 

short-term rate (1%) plus two 

percentage points (2%) for a total of 

three percent (3%). For overpayments 

made by non-corporations, the rate is 

the Federal short-term rate (1%) plus 

three percentage points (3%) for a total 

of four percent (4%). These interest 

rates used to calculate interest on 

overdue accounts (underpayments) and 

refunds (overpayments) of customs 

duties are increased from the previous 

quarter. These interest rates are subject 

to change for the calendar quarter 

beginning July 1, 2022, and ending on 

September 30, 2022. 

For the convenience of the importing 

public and U.S. Customs and Border 

Protection personnel, the following list 

of IRS interest rates used, covering the 

period from July of 1974 to date, to 

calculate interest on overdue accounts 

and refunds of customs duties, is 

published in summary format. 

Beginning date Ending date Under-payments 

(percent) 

Over-payments 

(percent) 

Corporate overpayments 

(eff. 1–1–99) 

(percent) 

070174 ................................................... 063075 .................................................. 6 6 ..............................

070175 ................................................... 013176 .................................................. 9 9 ..............................

020176 ................................................... 013178 .................................................. 7 7 ..............................

020178 ................................................... 013180 .................................................. 6 6 ..............................

020180 ................................................... 013182 .................................................. 12 12 ..............................

020182 ................................................... 123182 .................................................. 20 20 ..............................

010183 ................................................... 063083 .................................................. 16 16 ..............................

070183 ................................................... 123184 .................................................. 11 11 ..............................

010185 ................................................... 063085 .................................................. 13 13 ..............................

070185 ................................................... 123185 .................................................. 11 11 ..............................

010186 ................................................... 063086 .................................................. 10 10 ..............................

070186 ................................................... 123186 .................................................. 9 9 ..............................

010187 ................................................... 093087 .................................................. 9 8 ..............................

100187 ................................................... 123187 .................................................. 10 9 ..............................

010188 ................................................... 033188 .................................................. 11 10 ..............................

040188 ................................................... 093088 .................................................. 10 9 ..............................

100188 ................................................... 033189 .................................................. 11 10 ..............................

040189 ................................................... 093089 .................................................. 12 11 ..............................

100189 ................................................... 033191 .................................................. 11 10 ..............................

040191 ................................................... 123191 .................................................. 10 9 ..............................

010192 ................................................... 033192 .................................................. 9 8 ..............................

040192 ................................................... 093092 .................................................. 8 7 ..............................

100192 ................................................... 063094 .................................................. 7 6 ..............................

070194 ................................................... 093094 .................................................. 8 7 ..............................

100194 ................................................... 033195 .................................................. 9 8 ..............................

040195 ................................................... 063095 .................................................. 10 9 ..............................

070195 ................................................... 033196 .................................................. 9 8 ..............................

040196 ................................................... 063096 .................................................. 8 7 ..............................

070196 ................................................... 033198 .................................................. 9 8 ..............................


jspears on DSK121TN23PROD with NOTICES1
15446 Federal Register / Vol. 87, No. 53 / Friday, March 18, 2022 / Notices 

1The Form I–94 is not required for 

nonimmigrants seeking admission to the United 

States under the Visa Waiver Program (VWP). 

Rather, the Form I–94W is the form required for 

nonimmigrants seeking admission into the United 

States under the VWP. The other categories of 

nonimmigrants not subject to the I–94 requirement 

are enumerated in 8 CFR 235.1(h)(1). 

Beginning date Ending date Under-payments 

(percent) 

Over-payments 

(percent) 

Corporate overpayments 

(eff. 1–1–99) 

(percent) 

040198 ................................................... 123198 .................................................. 8 7 ..............................

010199 ................................................... 033199 .................................................. 7 7 6 

040199 ................................................... 033100 .................................................. 8 8 7 

040100 ................................................... 033101 .................................................. 9 9 8 

040101 ................................................... 063001 .................................................. 8 8 7 

070101 ................................................... 123101 .................................................. 7 7 6 

010102 ................................................... 123102 .................................................. 6 6 5 

010103 ................................................... 093003 .................................................. 5 5 4 

100103 ................................................... 033104 .................................................. 4 4 3 

040104 ................................................... 063004 .................................................. 5 5 4 

070104 ................................................... 093004 .................................................. 4 4 3 

100104 ................................................... 033105 .................................................. 5 5 4 

040105 ................................................... 093005 .................................................. 6 6 5 

100105 ................................................... 063006 .................................................. 7 7 6 

070106 ................................................... 123107 .................................................. 8 8 7 

010108 ................................................... 033108 .................................................. 7 7 6 

040108 ................................................... 063008 .................................................. 6 6 5 

070108 ................................................... 093008 .................................................. 5 5 4 

100108 ................................................... 123108 .................................................. 6 6 5 

010109 ................................................... 033109 .................................................. 5 5 4 

040109 ................................................... 123110 .................................................. 4 4 3 

010111 ................................................... 033111 .................................................. 3 3 2 

040111 ................................................... 093011 .................................................. 4 4 3 

100111 ................................................... 033116 .................................................. 3 3 2 

040116 ................................................... 033118 .................................................. 4 4 3 

040118 ................................................... 123118 .................................................. 5 5 4 

010119 ................................................... 063019 .................................................. 6 6 5 

070119 ................................................... 063020 .................................................. 5 5 4 

070120 ................................................... 033122 .................................................. 3 3 2 

040122 ................................................... 063022 .................................................. 4 4 3 

Dated: March 11, 2022. 

Jeffrey Caine, 

Chief Financial Officer, U.S. Customs and 

Border Protection. 

[FR Doc. 2022–05688 Filed 3–17–22; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Streamlining I–94 Issuance at the Land 

Border 

AGENCY: U.S. Customs and Border 

Protection, DHS. 

ACTION: General notice. 

SUMMARY: To increase efficiency, reduce 

operating costs, and streamline the 

admissions process, U.S. Customs and 

Border Protection (CBP) is now issuing 

electronic Form I–94s (Arrival/ 

Departure Record) at land ports of entry. 

The Form I–94 documents 

nonimmigrants’ status in the United 

States, the approved length of stay, and 

departure information. CBP has 

automated the Form I–94 process for the 

majority of nonimmigrants arriving by 

air and sea. However, CBP previously 

issued paper Form I–94s to 

nonimmigrants arriving by land. For 

land arrivals, CBP is no longer issuing 

paper forms to nonimmigrants upon 

arrival except in limited circumstances 

and upon nonimmigrant request if 

feasible. Nonimmigrants can access 

Form I–94s online or via mobile 

application. 

FOR FURTHER INFORMATION CONTACT: 

Tricia Kennedy, Office of Field 

Operations, U.S. Customs and Border 

Protection at Tricia.Kennedy@

cbp.dhs.gov or (813) 927–6420. 

SUPPLEMENTARY INFORMATION: 

I. Background 

A. The Form I–94 

The Department of Homeland 

Security (DHS) delegated its authority to 

issue and process the Form I–94 

(Arrival/Departure Record) to U.S. 

Customs and Border Protection (CBP). 

See DHS Delegation 7010.3 II.B.5 (May 

11, 2006). CBP issues a Form I–94 to 

certain nonimmigrants who are eligible 

for admission or parole in the United 

States. Each arriving nonimmigrant who 

is admitted to the United States, 

including nonimmigrants arriving by 

commercial conveyances, must be 

issued a Form I–94 as evidence of the 

terms of admission, unless otherwise 

exempted.1 See section 235.1(h) of title 

8 of the Code of Federal Regulations (8 

CFR 235.1(h)). CBP generally issues the 

Form I–94 to nonimmigrants at the time 

they lawfully enter the United States. 

The current Form I–94 documents 

nonimmigrants’ arrival and departure 

information, as well as their 

biographical information, such as name, 

birth date, sex, country of citizenship, 

visa and passport information or Alien 

Registration Number for certain 

categories of nonimmigrant, country of 

residence, address and telephone 

number while in the United States, and 

email address. For nonimmigrants 

admitted to the United States, the Form 

I–94 becomes the evidence of the terms 

of their admission. For nonimmigrants 

paroled into the United States, the Form 

I–94 reflects the duration and 

classification of parole. Currently, the 

Form I–94 process is automated for 

nonimmigrants arriving by air or sea. 

For nonimmigrants arriving by land, 

CBP utilized a paper I–94 process that 

included a nonautomated electronic 


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