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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.
Corrections made during verification or a post importation control (also referred to as CNI) can result in significant UTB’s. Customs can, in principle, recover duties for a period of up to three to five years retroactively. It is crucial for businesses to provide substantiated arguments to counter Customs' reasoning and potentially avoid a supplementary assessment.