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When a customs debt arises, this customs debt will be levied via an invitation to pay (also referred to as UTB). Such an invitation to pay can come as a complete surprise. In many cases, Customs' position may not be correct. Therefore, you have the right to initiate an objection procedure against Customs, and if necessary, file an appeal. Consider questions such as whether the UTB was issued to the correct party, whether the right to defense was violated, or whether the correct legal basis was used by Customs.

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However, before the inspector issues a UTB, the inspector needs to send a notice of intention regarding the UTB. Typically, you are given 30 days to respond to the proposed UTB.

It is crucial to take advantage of this opportunity. Sometimes, the inspector has made a calculation error or incorrectly identified you as the debtor. You also have the right to review the documents underlying the proposed UTB and request a meeting with the inspector.

After the 30-day period, the inspector may issue a UTB. Like mentioned before, you can file an objection against this UTB.