Interest on drawback: statute mandates accruing interest for delayed payments and interest on recovery of erroneous payments. A new provision entitles claimants to statutory interest at the prescribed rate where drawback payments are not paid within the statutory time limit, with a transitional rule for pre-assent claims; it also requires repayment of erroneously paid drawback within a set period and imposes interest at the prescribed recovery rate from the expiry of that period until recovery.