Court of North Holland: Customs debts exceeding three years prior to UTB date

• Customs debts for five declarations made between March 9, 2017 and March 27, 2018, were incurred more than three years before the date of the UTB.
• The deadline for notifying a customs debt is three years from when it was incurred, but can be extended to five to ten years if it was a criminal offense.
• The court does not agree that the extended limitation period only applies if the debtor’s actions were aimed at evading import duties.
• The current legal framework is clear and must be followed, even after changes in tax laws in 2024.
• The extended five-year limitation period applies because incorrect declarations were made by the claimant.
• The principle of legal certainty requires clear and predictable rules for taxpayers to know their obligations accurately.
• Discussions in the ODB about the extended limitation period do not affect the application of customs duties.
• The claimant’s reference to ODB discussions does not support a claim based on the principle of legitimate expectations.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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