Additional assessment (UTB)

If a customs debt is incurred, an additional assessment (UTB, Dutch for uitnodiging tot betaling) is imposed. If Customs believe otherwise, for example regarding a classification, then it will impose an additional assessment. Such assessment can come as a complete surprise. And Customs’ viewpoint is not always correct. That is why you have the possibility of starting an objection procedure against Customs and afterwards, if applicable, appeal to the Court. Also take into consideration whether the additional assessment was actually imposed upon the right person or whether the right of defence has been infringed upon, or perhaps whether the recovery period has expired.