Customs procedures

Received an invitation to pay or a supplementary tax assessment?

In practice, we see disputes with Customs very regularly. An invitation to pay (UTB) or additional tax assessment is then announced or imposed, with or without fines.

This may have to do with a discussion about the tax return filed or the failure of a taxpayer or their tax representative to file a tax return. Examples of this are discussions about the customs value or the tariff, possession of excise goods, but also the VAT status of recreational yachts.

It is important to respond adequately to an (announced) provisional assessment or additional tax assessment.

Objection and postponement of payment

You can lodge an objection to a provisional assessment or additional assessment within six weeks. It is important to request a deferment of payment in the letter of objection or in a separate request. Otherwise, the amount payable on the provisional assessment or additional assessment will become collectable. An appeal against the inspector's decision on the objection can then be lodged with the tax court.

As a taxpayer, you have various rights when a provisional assessment or additional assessment is announced, as well as in the objection phase. It is important to claim these rights and make the best use of them. Customs usually takes a very formal approach in such procedures. That is why it is advisable to have an expert assist you in proceedings with Customs.

Rights as a taxpayer

In consideration of the European legal defence principle applicable in customs matters, the taxpayer has the right to inspect the file and the right to be heard about the intention to impose a provisional assessment or an additional assessment before it is imposed. If that opportunity is not offered, it could have consequences for the provisional tax assessment or the additional tax assessment to be imposed. It is important to be alert to this and to actively take advantage of the opportunity.

Criminal prosecution

In addition to an advance assessment or additional assessment, Customs can also impose a penalty. This can be an administrative fine (administrative law) or a criminal penalty.

In the criminal route, a tax penalty order can be imposed without the intervention of a judge. The FIOD can also initiate a criminal investigation and, in that context, use coercive measures against a suspect. A criminal conviction can have far-reaching consequences.

When you are dealing with a procedure to be conducted against an assessment for customs duties and (possible) criminal proceedings with Customs, it is important to follow the right strategy and to be assisted by a lawyer. Hertoghs advocaten has a great deal of experience with customs matters, including those in which criminal law plays a role. We will gladly help you further with our expertise.