Additional assessment (UTB)
If a customs debt arises, the debt will be levied by the Dutch Customs authorities with an additional assessment (hereinafter: UTB).
If the customs authorities are of the opinion that a correction must be made based on the submitted declaration, for example regarding the classification of a product, Customs will impose a UTB for the difference. Such a UTB may come as a surprise for companies. In such cases, it is important to apply a critical view on the received UTB. After all, the viewpoints of the Dutch Customs authorities are not always correct. In a situation that Customs is or could be incorrect, companies are offered the opportunity to conduct an objection procedure and, if necessary, an appeal procedure with the court against the UTB.