Uitnodiging TOT Betaling 1

Uitnodiging TOT Betaling: The Ultimate FAQ Guide

Let’s look at yet another important term in the import-export business – Uitnodiging Tot Betaling.

If you have any question on Uitnodiging Tot Betaling, you will find the answer right here.

Keep reading.

What Is UTB?

Uitnodiging Tot Betaling is a Dutch term that refers to the actual duties bill.

When importing goods into the European Union, you will be required to pass through customs.

Therefore, the UTB will contain calculations of customs debt for your imported goods.

Anti-dumping/ countervailing duties and import duties are included in the total amount.

 Uitnodinging tot betaling

Uitnodinging Tot Betaling

It is worth noting that some national taxes are not categorized under customs debt.

Such taxes are not limited to;

  • Excise duty
  • Coal tax
  • VAT
  • Consumption tax

Nevertheless, these taxes are levied on the Uitnodiging Tot Betaling.

What Is Uitnodiging Tot Betaling Document?

Uitnodiging Tot Betaling is a document that contains the calculation of customs debt for imported goods.

It’s normally issued once a custom declaration is accepted by customs.

What is Contained In The Uitnodiging Tot Betaling Document?

The Uitnodiging Tot Betaling document contains the following details;

  • Import duty
  • Anti-dumping duties
  • Excise duty
  • VAT
  • Coal tax
  • Consumption tax

Who Issues Uitnodiging Tot Betaling?

Customs officials are responsible for issuing the Uitnodiging Tot Betaling.

Customs authorities conduct checks to know whether or not the importer is obligated to pay taxes during the importation of goods.

Dutch customs authorities

Dutch customs authorities

What Determines The Amount To Be Paid For UTB?

The amount to be paid for UTB is determined by the customs debt.

Keep in mind that custom debt is incurred only after acceptance of the customs declaration.

That said, not only does the quality and value of goods determine the amount to be paid but also the commodity code.

By commodity code, I mean the classification of the goods since some goods are free from custom duty based on their classification.

A good example would be goods being imported from another EU country.

If the goods have been manufactured in that country, you will not be required to pay customs duties.

Meaning, customs officials will not issue you with a Uitnodiging Tot Betaling.

On the other hand, if you import goods into the EU from outside the European Union you will be charged customs duty.

Importing into the EU will require you to pass your goods through customs.

Therefore, you will be subjected to pay duties and taxes before your goods are allowed for free circulation.

Once customs officials accept customs declaration, a customs debt of import duties emerges.

Afterward, a payment notification (Uitnodiging Tot Betaling) will be sent to you by customs.

To have a proper estimate of your payment, the customs duty calculator has been formulated to easily offer custom duty calculations.

How Will I Know If I Will Be Issued With A Uitnodiging Tot Betaling?

Knowing whether or not you will be issued with a Uitnodiging Tot Betaling is not quite easy. Normally, the Uitnodiging Tot Betaling is issued once the customs declaration is accepted. Customs officials assess your goods and check whether they fall under the accurate GN code.

Later, they have the final verdict on whether or not to issue you with Uitnodiging Tot Betaling.

Bear in mind, this applies to goods imported from other countries outside the European Union.

Therefore, once customs accept the customs declaration, they will send the payment notification (Uitnodiging Tot Betaling).

Is It Possible To dispute Uitnodiging Tot Betaling?

If you aren’t satisfied with the customs judgment, you can dispute UTB by filing an objection.

It’s worth noting that the custom’s viewpoint may also be inaccurate.

How Long Does An Importer Have To Submit An Objection To Customs After Receiving UTB?

The importer needs to submit a statement within 6 weeks after issuance of UTB.

Are Uitnodiging Tot Betaling Terms Similar In Every EU country?

Yes, Uitnodiging Tot Betaling terms are similar in all EU countries since custom duties and taxes are handled similarly.

Nevertheless, individual countries have their own rules when it comes to importation and therefore expect to counter that when importing to different EU countries.

When importing goods from one EU country to the other, you will not be issued with a Uitnodiging Tot Betaling.

This is because the European Union is a single trade area.

Who Takes Care Of Uitnodiging Tot Betaling?

The importer takes care of Uitnodiging Tot Betaling.

When Is UTB imposed?

UTB is imposed as soon as there’s an incurrence of custom debt. Certain goods classifications will have you be issued with UTB.

For any questions about importing from China to EU, contact BanSar team now.

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