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 21 Invorderingswet / Deferment of payment under Dutch Tax Collection Act

    The tax collection officer may grant deferment of payment if the taxpayer demonstrates that immediate payment is not possible, provided that the interests of tax collection are not unreasonably compromised.

• 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.