Step-by-step procedure

Important: distinction between deadline appeal and payment deadline

Appealing does not automatically suspend the obligation to pay. A UTB must, in principle, be paid within 10 days of the date of issue. A request for deferment of payment must therefore be submitted immediately after receipt of the UTB and cannot be postponed until the expiry of the six‑week appeal period.

Step 1 – Receipt and registration of the UTB

• Register the date of issue and receipt of the UTB.

• Record two separate deadlines:

  • payment deadline: 10 days from the date of issue of the UTB;

  • appeal deadline: six weeks from the date of issue of the UTB.

Step 2 – Immediate request for deferment of payment

• Submit a written request for deferment of payment without delay after receipt of the UTB.

• Legal basis:

  • Article 112 UCC (deferment of payment);

  • Article 7:5 Dutch General Customs Act;

  • Article 25 Invorderingswet.

• Justify the request by referring to the intention to lodge an appeal and the disputed customs debt.

• Customs may require a guarantee.

Step 3 – Substantive assessment of the UTB

• Analyse the legal and factual basis of the UTB, such as:

  • tariff classification, customs value, origin;

  • application of exemptions or preferences;

  • procedural aspects (statement of reasons, legal remedies).

Step 4 – Filing the administrative appeal

• Lodge the administrative appeal within six weeks from the date of issue of the UTB.

• The appeal may be submitted after the request for deferment of payment.

• Formal requirements (Art. 6:5 GALA):

  • name and address;

  • date;

  • reference to the UTB;

  • grounds for appeal;

  • signature.

• Epxlicitly mention the amount that is appealed.

• Explicitly refer to Article 44 UCC (right of appeal).

Step 5 – Handling of the appeal

• Customs confirms receipt of the appeal.

• A hearing may take place (Art. 7:2 GALA).

• Decision period: in principle six weeks, extendable.

Step 6 – Appeal (if required)

• If the administrative appeal is rejected, an appeal may be lodged with the court.

• Deadline: six weeks after the decision on appeal.

• Legal basis:

  • Article 8:1 GALA;

  • Articles 26 and 27 GTA;

  • Article 44 UCC.