UTB | Uitnodiging Tot Betaling

What is UTB?

Is the Dutch term for the actual Duties Bill. In this document you will find the calculation of customs debt for the goods being imported. This amount consists of the import duty and any anti-dumping and / or countervailing duties. National taxes such as VAT, excise duty, consumption tax and coal tax do not fall under the concept of customs debt, but are also levied on the UTB.

Who receives the UTB?

In the Netherlands, the party responsible for the customs declaration typically receives the UTB. Importers often see the amount through their customs broker or fiscal representative, depending on how the declaration was filed. The document states the payment terms, and arrangements such as a deferment account may change how and when the importer settles it.

What should you check on a UTB?

Compare the duty, VAT and other charges with the invoice values and commodity codes you declared. If something looks wrong, contact your broker quickly, because the time limit to object is usually short.

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