Discussions with the authorities about matters such as the reported value of goods, the rate applied, an exemption used or the manner in which the conditions attached to an authorization are complied with are ongoing topical issues.
Dutch legislation distinguishes four phases when appealing a decision of the Customs authorities: a notice of objection procedure before the Customs authorities, legal proceedings before the District Court of North Holland, an appeal before the Court of Appeals in Amsterdam and an appeal in cassation before the Supreme Court of the Netherlands.
Our customs specialists have extensive experience with these procedures and offer a wide range of support for disputes with both national and foreign Customs authorities.
How can we help?
Assistance with audits
The contact with Customs usually begins with a notification that an audit will be performed at your company. This could, for example, be an audit of your import declarations or whether the specific conditions attached to an authorization are being complied with. It is advisable to already have a specialist assist you at this stage so that they can properly represent your interests during the audit. As soon as you suspect that a difference in interpretation about the outcome of the audit could arise during the completion of the audit, you should bring this up as soon as possible in order to avoid unnecessary procedures.
Assistance with the notice of objection and the appeal
Notices of objection can be submitted if the authorities impose an additional assessment (request for payment / RFP) or otherwise issue an unfavorable decision. The authorities must then reconsider their decision. This sometimes results in the particular decision being withdrawn or revised. If that is not the case, you can appeal the decision before the courts. Our customs specialists can assist you in all these proceedings. Such proceedings usually begin with an analysis of your chances of success so that you do not unnecessarily enter into a lengthy and costly legal process.
