6526 Federal Register / Vol. 81, No. 25 / Monday, February 8, 2016 / Notices 

published to obtain comments from the 

public and affected agencies. 

DATES: Written comments should be 

received on or before March 9, 2016 to 

be assured of consideration. 

ADDRESSES: Interested persons are 

invited to submit written comments on 

this proposed information collection to 

the Office of Information and Regulatory 

Affairs, Office of Management and 

Budget. Comments should be addressed 

to the OMB Desk Officer for Customs 

and Border Protection, Department of 

Homeland Security, and sent via 

electronic mail to oira_submission@

omb.eop.gov or faxed to (202) 395–5806. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information 

should be directed to Tracey Denning, 

U.S. Customs and Border Protection, 

Regulations and Rulings, Office of 

International Trade, 90 K Street NE., 

10th Floor, Washington, DC 20229– 

1177, at 202–325–0265. 

SUPPLEMENTARY INFORMATION: This 

proposed information collection was 

previously published in the Federal 

Register (80 FR 62085) on October 15, 

2015, allowing for a 60-day comment 

period. This notice allows for an 

additional 30 days for public comments. 

This process is conducted in accordance 

with 5 CFR 1320.10. CBP invites the 

general public and other Federal 

agencies to comment on proposed and/ 

or continuing information collections 

pursuant to the Paperwork Reduction 

Act of 1995 (Pub. L. 104–13; 44 U.S.C. 

3507). The comments should address: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s 

estimates of the burden of the collection 

of information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden, including the use 

of automated collection techniques or 

the use of other forms of information 

technology; and (e) the annual costs to 

respondents or record keepers from the 

collection of information (total capital/ 

startup costs and operations and 

maintenance costs). The comments that 

are submitted will be summarized and 

included in the CBP request for OMB 

approval. All comments will become a 

matter of public record. In this 

document, CBP is soliciting comments 

concerning the following information 

collection: 

Title: Application for Exportation of 

Articles under Special Bond. 

OMB Number: 1651–0004. 

Form Number: CBP Form 3495. 

Abstract: CBP Form 3495, Application 

for Exportation of Articles Under 

Special Bond, is an application for 

exportation of articles entered under 

temporary bond pursuant to 19 U.S.C. 

1202, Chapter 98, subchapter XIII, 

Harmonized Tariff Schedule of the 

United States, and 19 CFR 10.38. CBP 

Form 3495 is used by importers to 

notify CBP that the importer intends to 

export goods that were subject to a duty 

exemption based on a temporary stay in 

this country. It also serves as a permit 

to export in order to satisfy the 

importer’s obligation to export the same 

goods and thereby get a duty exemption. 

This form is accessible at: http://

www.cbp.gov/newsroom/publications/

forms?title=3495&=Apply. 

Current Actions: CBP proposes to 

extend the expiration date of this 

information collection with no change 

to the burden hours or to the 

information being collected. 

Type of Review: Extension (without 

change). 

Affected Public: Businesses. 

Estimated Number of Respondents: 

500. 

Estimated Number of Responses per 

Respondent: 30. 

Estimated Total Annual Responses: 

15,000. 

Estimated Time per Response: 8 

minutes. 

Estimated Total Annual Burden 

Hours: 2,000. 

Dated: February 1, 2016. 

Tracey Denning, 

Agency Clearance Officer, U.S. Customs and 

Border Protection. 

[FR Doc. 2016–02398 Filed 2–5–16; 8:45 am] 

BILLING CODE 9111–14–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 

remain unchanged from the previous 

quarter. For the calendar quarter 

beginning January 1, 2016, the interest 

rates for overpayments will be 2 percent 

for corporations and 3 percent for noncorporations, and the interest rate for 

underpayments will be 3 percent for 

both corporations and non-corporations. 

This notice is published for the 

convenience of the importing public 

and U.S. Customs and Border Protection 

personnel. 

DATES: Effective Date: January 1, 2016. 

FOR FURTHER INFORMATION CONTACT: 

Michael P. Dean, Revenue Division, 

Collection and Refunds Branch, 6650 

Telecom Drive, Suite #100, 

Indianapolis, Indiana 46278; telephone 

(317) 614–4882. 

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 2015–23, the IRS 

determined the rates of interest for the 

calendar quarter beginning January 1, 

2016, and ending on March 31, 2016. 

The interest rate paid to the Treasury for 

underpayments will be the Federal 

short-term rate (1%) plus two 

percentage points (2%) for a total of 

three percent (3%) for both corporations 

and non-corporations. For corporate 

overpayments, the rate is the Federal 

short-term rate (1%) plus one 

percentage point (1%) for a total of two 

percent (2%). For overpayments made 

by non-corporations, the rate is the 

Federal short-term rate (1%) plus two 

percentage points (2%) for a total of 

three percent (3%). These interest rates 

are subject to change for the calendar 

quarter beginning April 1, 2016, and 

ending June 30, 2016. 

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 before July of 1974 to date, 

to calculate interest on overdue 


asabaliauskas on DSK5VPTVN1PROD with NOTICES
Federal Register / Vol. 81, No. 25 / Monday, February 8, 2016 / Notices 6527 

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 ............................

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 

Dated: February 3, 2016. 

R. Gil Kerlikowske, 

Commissioner. 

[FR Doc. 2016–02402 Filed 2–5–16; 8:45 am] 

BILLING CODE 9111–14–P 


asabaliauskas on DSK5VPTVN1PROD with NOTICES