Tax penalty order (FSB)

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

If you bring goods into the EU from a non-EU country and do not comply with the rules, you may receive a tax penalty, also known as a Fiscale Strafbeschikking (FSB).

What is a tax penality (FSB)?

A Tax Penalty, or FSB, is a fine from Dutch Customs. You may receive a tax penalty if you do not follow the rules when you import or bring goods into the country.

Customs may inspect your goods to determine whether you need to pay any taxes. If you do, you will receive a payment request (UTB).

Difference between FSB and UTB

An FSB is a fine for not following the rules. A UTB is a tax and duty assessment: it states what you must still pay for the goods. If you receive both, you must pay both.

When do you receive a tax penalty?

You will receive a tax penalty if you do not follow Customs regulations. For example, if you:

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

A penalty and fraud coordinator will determine the amount of the tax penalty. Sometimes, the amount shown on the UTB is close to the amount of the FSB. If you receive both, you must pay both. The letter tells you how to complete the payment.

Do you want to contest the FSB? If so, do not pay it, as payment may be treated as an acceptance of guilt.

Filing an objection

You cannot file an objection with Dutch Customs against a tax penalty. A tax penalty is a fine for a criminal offence, such as failing to (properly) declare goods

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

Time limit

Make sure you submit an objection within 2 weeks, because after that the tax penalty will become final. In some cases, you have up to 6 weeks to file an objection. The exact time limit is stated in the FSB letter.

How to file an objection

You can submit your objection in person at the CVOM or in writing. If you wish to appeal in writing, please send a letter to:

Parket CVOM
Afdeling Straf
Postbus 8267
3503 RG Utrecht

Include the following in your letter:

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

Interview and hearing

Interview

Customs may interview you if there is a suspicion of a criminal offence. This interview is used to prepare the official police report. You are not required to answer any questions, and you are allowed to remain silent.

Hearing

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

The interview and hearing are separate from an appeal. They may take place before you challenge the tax penalty or while your appeal is being processed by the Public Prosecution Service (OM).

Handige links

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