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. Once declarations, checks, and payments are complete, Dutch Customs grants a TTW (Toestemming Tot Wegvoering), allowing the goods to leave customs supervision.
- 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
Related terms: Customs Entry, Deferment or Postponed VAT Accounting, VAT Number, Customs Clearance.
