# 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**.