Amsterdam Court of Appeal Decision on Customs Duties and Interest on Arrears

• Case involves customs duties and interest on arrears
• Goods placed under active refinement scheme without required permit
• Four UTBs issued for not meeting conditions
• No compensation for ‘delay interest’ on reduced amount of UTB 1
• No interest on amount returned ex officio
• Five grievances raised by appellant in appeal
• Dispute over origin of customs debt and cancellation
• Requirement of permit for active refinement scheme
• Mandatory data elements in application and permit
• Regulation specifying goods allowed under customs scheme
• No interest on amount returned ex officio according to EU regulation

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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