UTB stands for Uitnodiging Tot Betaling, which means “invitation to pay” in Dutch. It is an official payment notice issued by Dutch Customs for import duties, VAT, excise duties, or other customs-related charges owed on goods entering the Netherlands or the European Union. For importers, a UTB confirms the amount due after customs assessment and is often linked to import declarations, valuation checks, tariff classification, or post-clearance corrections.
UTB (Uitnodiging Tot Betaling) is a Dutch customs term meaning ‘Invitation to Pay’. It is the Dutch Customs payment demand issued to an importer or their representative requesting payment of import duties and VAT assessed on an import entry.
- Issued by Dutch customs (Douane) after an import declaration is accepted
- Specifies the duties and taxes due and the payment deadline
- Failure to pay by the deadline can result in customs holding the cargo
- Dutch importers pay through the Dutch customs deferment account system or per entry
For related logistics context, see glossary entries on Customs Entry, Deferment or Postponed VAT Accounting, VAT Number, and Customs Clearance.
