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Purpose and scope
This procedure describes the steps to be taken after receipt of a Customs debt notice (UTB) issued by Dutch Customs. It is intended for internal use and covers:assessment and filing of an administrative appeal;requesting deferment of payment;safeguarding deadl...
Doel en reikwijdte
Deze procedure beschrijft de stappen die gevolgd moeten worden nadat een Uitnodiging tot Betaling (UTB) van de Douane is ontvangen. De procedure is bedoeld voor intern gebruik en ziet op:het beoordelen en indienen van een bezwaarschrift;het verzoeken om uitste...
Legal framework
Explanation: no automatic suspensive effect of the administrative appealAppealing against a UTB does not have an automatic suspensive effect on the obligation to pay. This follows directly from the Union Customs Code (UCC).Article 45 UCC expressly provides tha...
Juridisch kader
Toelichting: geen automatische schorsende werking van bezwaar en beroepHet indienen van bezwaar of beroep tegen een UTB heeft geen automatische schorsende werking ten aanzien van de betalingsverplichting. Dit volgt rechtstreeks uit het Douanewetboek van de Uni...
Step-by-step procedure
Important: distinction between deadline appeal and payment deadlineAppealing 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 submi...
Procedure – stap voor stap
Let op: onderscheid tussen bezwaartermijn en betalingstermijnHet indienen van bezwaar schorst de betalingsverplichting niet automatisch. Een UTB moet in beginsel binnen 10 dagen na dagtekening worden voldaan. Dit volgt uit het DWU en de nationale invorderingsr...
Control framework
Given the scope of CGT governance, internal control measures are embedded and governed across multiple areas of the organisation.CGT teamFor the CGT team, maintaining strong working relationships with local management is essential to identify CGT optimization ...
Additional Measures of Internal Control
In addition to the internal control measures embedded within VTTI’s Terminal Management System, BzCtrl. is implemented as a dedicated compliance tool to support and govern CGT compliance.BzCtrl. is currently used for the following purposes: (Bi-)weekly stand-u...
Short-Term, Mid-Term, and Long-Term Goals
Short-Term GoalsSuccession for leading the RHQ CGT team.Increase awareness and sense of responsibility among local management.Strengthen the organisational structure for customs management in the EU.Roll out the global Terminal Management System (ATLAS) includ...
Outline of Business Activities: NL vs. NL/BE Bunkering
The application of the “Zeevaartbunkerprocedure 2019” is driven by the objective of enabling bunkering activities in both Belgium and the Netherlands. If bunkering activities were to take place exclusively in the Netherlands, a different procedure would apply....
Import ban petroleum 2710 obtained from Russian crude 2709
Article 3ma 1. It shall be prohibited, as of 21 January2026, to purchase, import or transfer, directly or indirectly into the Union, petroleum products falling under CN code 2710 obtained in a third country fromcrude oil falling under CN code 2709 00 originati...
Scope definition import
6851f7e0-acf7-4275-8626-d18d3fc15bb9_en The Regulation itself does not define “import”. In the above passage from the Commission guidance (FAQ, 21 Dec 2022) it can be concluded that “Import” for sanctions purposes is assessed at the moment goods are physical...
Y693 - Net Exporter Countries of Crude Oil (2024)
Below is the official list of third‑country net exporter countries of crude oil (based on 2024 data) that benefit from the presumption that petroleum products (CN 2710) imported from them into the EU were obtained from domestic crude oil, not from Russian crud...
Y694 - Partner Countries listed in Annex LI
Below the official list of partner countries in Annex LI of Council Regulation (EU) No 833/2014 — i.e., the countries whose petroleum product imports into the EU are exempt from the obligation to provide evidence of the origin of the crude oil used to produce ...
Process flow - Import ban fuel 2710 coming from Russian Crude 2709
It should be noted in general that all statements on origin should be substantiated by proof. With regard to any documentation it should carefully be considered what the documentation says and proves. For example, a Certificate of Origin issues by a government...
What is “CertEX” and how does the system work?
In NL/EU day‑to‑day practice, people often use “CertEX” as an umbrella term for the digital certificates/official controls workflow around (pre‑)notification and border controls. The core is:TRACES NT is the EU system where consignments that fall under SPS/off...
What does “write‑off/consumption” of CHEDs / GGBs mean?
partial deliveries (splitting a lot),partial clearance or phased arrivals,mismatches between commercial documents (B/L, invoice, packing list) and actual received quantity,re‑allocation due to repacking, blending, or resale before physical discharge.How it wor...
What is the impact (aimed at the energy product)?
Because the energy products sector is broad, the impact is highly product‑ and route‑dependent. There are 3 relevant groups.A) “Mainstream” energy products (crude, gasoline, diesel, jet, fuel oil, naphtha, LNG/LPG)Usually no CHED/GGB is required, because these...
Practical do’s & don’ts for trading/ops (where write‑off issues often appear)
Do'sEnsure quantities (B/L/manifest vs CHED) are realistic and aligned with tolerance policy. Customs systems are known to have not implemented these tolerances in their system. To raise with Vemobin/NCO-NCW industry associations. In contracts, explicitly defi...
“Best-effort standard” HS/CN list for commodities
Quick “screening rule” (practical)Ch. 27 (2709/2710/2711) → CHED/GGB usually NoCh. 15 (1502, 1511–1514, 1518) and Ch. 12 (oilseeds) → CHED/GGB often Depends/Yes2207 (ethanol), 3826 (biodiesel) → Depends (fuel vs food/feed/ABP chain)Below is a best‑effort list ...