Tim is an attorney-at-law and tax advisor specialized in customs and international trade, export controls and economic sanctions, and trade regulatory compliance. He has more than 15 years experience, of which three years as a company lawyer at an American multinational in Paris.

Tim not only advises clients but also litigates. He advises clients on the setting up and monitoring of internal audit programs for customs, excise and export controls purposes. Tim represents clients in proceedings before the national customs authorities and courts, but also before the European Commission, its advisory committees, and the Court of Justice of the European Union.

He is also a part-time lecturer on customs law and export controls at the VU University in Amsterdam, the Erasmus University Rotterdam and the Dutch Association of Tax Advisors, and is a frequent guest speaker at international conferences. He is a contributor to a specialist Dutch journal on customs law. Tim is a member of the Dutch Bar. Tim is nominated in the Guide to Trade & Customs Lawyers, Who’s Who Legal, 2015


  • Customs value
  • Export controls & economic sanctions
  • Excise taxes
  • Trade regulatory compliance

Education and memberships

  • European Tax Law (specialization indirect taxes), Leiden University
  • International Energy Markets Economics, Leiden University
  • Member of the Dutch Bar Association (NOVA)
  • Member of the Dutch Association of Tax Advisors (NOB)
  • Member of the American Bar Association


  • Hesselink, T.A.J.S. (2012). EU Customs Valuation: Wake-up Call for MNE. Global Trade and Customs Journal, 7#3.
  • Hesselink, T.A.J.S (2010). Algemene rechtsbeginselen in het communautaire douanerecht (“General legal principles in Community customs law”). Weekblad voor Fiscaal Recht, 2010/1334.
  • Hesselink, T.A.J.S. (2004). De verhuisboedelvrijstelling (“The household removal exemption”). Vermogende Particulieren Bulletin, 1/2,
  • pp. 2-7.
  • Hesselink, T.A.J.S. (2001). Turkse kleurentelevisies; een bijzondere situatie in beeld (“Turkish color TVs; an exception situation captured on screen”). Weekblad voor Fiscaal Recht, 2001/6445.