Tax penalty order (FSB)

Publication date 17-04-2026 | Last update 17-09-2026 | Information page

If you bring goods into the EU from a non-EU country and do not follow the rules, you may receive a tax penalty order (FSB).

What is a tax penalty order (FSB)?

A tax penalty order (FSB) is a fine from Customs. You may receive an FSB if you do not follow the rules when importing or bringing goods into the EU.

Customs may inspect your goods to determine whether you have to pay tax. If you have to pay tax, you will receive a payment request (UTB).

Difference between an FSB and a UTB

An FSB is a fine and is therefore not a UTB. A UTB is a tax assessment. If you receive both a UTB and an FSB, you must pay both.

When do you receive an FSB?

You may receive an FSB if you do not follow Customs regulations. For example, if you:

• do not make a customs declaration when required
• do not declare all your goods to Customs
• deliberately try to avoid paying taxes or duties

A penalty and fraud coordinator calculates how much you have to pay for the FSB. Sometimes, the UTB amount is close to the FSB amount. If you receive both, you must pay both. The letter explains how to pay.

Filing an objection

You cannot file an objection against an FSB with Customs. An FSB is a fine for a criminal offence, such as failing to declare goods correctly.

Instead, you can file an objection with the Public Prosecution Service (Openbaar Ministerie, OM). You can submit your objection to the Central Processing Office (Parket CVOM).

Do you want to file an objection against the FSB? Then do not pay it. If you pay the FSB, you will lose your right to file an objection.

Time limit

Make sure you file an objection within 2 weeks. After that, the FSB becomes final. In some cases, you have up to 6 weeks to file an objection. The FSB letter states which time limit applies.

How to file an objection

You can file an objection in person at the CVOM or in writing. To file your objection in writing, send a letter to:

Parket CVOM
Afdeling Straf
Postbus 8267
3503 RG Utrecht

Include the following in your letter:

• The official report number (PV number)
• Your name, address and place of residence
• The date of the offence
• Why you disagree
• The date you received the FSB
• A copy of the FSB

Interview and hearing

Interview

Customs may interview you if you are suspected of a criminal offence. This interview is used to draw up the official report. You are not required to cooperate and may remain silent.

Hearing

If the fine is more than € 2,000, you are entitled to a hearing. During the hearing, you may explain your side of the story and provide new evidence or facts. You are not required to answer questions during the hearing either.

The interview and hearing are separate from the objection procedure. They may take place before you file an objection or while the Public Prosecution Service (OM) is still considering your objection.

Useful links

• Deferral or payment plan
• Payment request (UTB)
• CVOM (Public Prosecution Service)
• More about criminal records (Judicial Information Services)
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