The customs debt is the amount of customs duties owed to Customs. This amount can consist of the import duty and, if applicable, anti-dumping or countervailing duties. National taxes such as VAT, excise duty, consumption tax, and coal tax do not fall under the term ‘customs debt’ but are levied alongside customs duties.
Every day, importers and especially customs brokers submit thousands of import declarations. During the verification of these declarations, Customs regularly identifies discrepancies that lead to data corrections. As a result, you may owe more customs duties than initially declared. However, these corrections often only scratch the surface. Customs has adopted a systematic approach to post-clearance audits of declarations, known as the post importation control (also referred to as CNI).
If Customs – during the CNI – believes that insufficient customs duties were previously levied, they can recover the underpaid duties. This is done by issuing an intention for an invitation to pay (UTB) and later by sending the invitation to pay itself.
Practical advice
- Determine whether the intention is justified
Customs is not always correct. They may have misclassified the goods, incorrectly identified you as the debtor, or overlooked origin certificates that qualify for a lower duty rate. If you are unsure whether the inspector’s intention is substantively correct, consult an expert. Our specialists are happy to provide you with advice.
- Verify whether the amount has been calculated correctly
If, after receiving the notice of intention for an UTB, you believe that the inspector has made a calculation error, contact them to have this corrected.
- Decide whether to object to the UTB
If you have responded to the notice of intention but still receive the UTB from the inspector, you may file an objection against it. Do you need help filing the objection? Our experts can assist you in this process.
- Request a deferral of payment
If you agree with the supplementary assessment but cannot pay the amount immediately, contact the collector to request a payment deferral. Note that specific conditions apply to such requests.
- Seek support for your appeal procedure
If your objection is not excepted, appealing the decision in court may be the next step. Ensure you have proper support, as legal proceedings are not an everyday occurrence for most people (fortunately).
