IRS SETS INTEREST RATES ON OVERPAYMENT, UNDERPAYMENT OF CUSTOMS DUTIES    The U.S. Customs Service on Friday said rates of interest had been determined for overdue accounts and refunds of

Customs duties.    The Internal Revenue Service has determined that the interest rates for overpayments will be 5 percent for corporations and 6 percent for non-corporations, and the

interest rate for underpayments will be 6 percent. These rates became effective July 1.    For further information, contact Ronald Wyman of the U.S. Customs Finance Center, (317) 298-1200,

ext. 1349.