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Payment request (UTB)

Publication date 17-04-2026 | Last update 20-04-2026 | Information page

Are you bringing goods from countries outside the EU? Then you might receive a payment notice, also known as Uitnodiging tot Betaling (UTB).

What is a payment notice (UTB)?

A payment notice is a letter in which Customs informs you that you must pay tax. This applies to goods you bring from countries outside the EU.

A UTB is not a fine, but a tax assessment. UTBs are about taxes such as:

  • excise duty
  • VAT
  • customs duties
Warning!  Difference between UTB and FSB

A UTB is not the same as an FSB. A UTB is a tax you must pay, while a Tax Penalty Order is a fine you receive when you fail to declare your goods. An FSB is known as fiscale strafbeschikking in Dutch.

When do you receive a UTB?

You will receive a UTB if the total value of your goods is higher than the passenger allowance of €430 per person. You will receive a UTB in these cases:

Situation 1: you declare your goods to Customs. You only pay the UTB.

Situation 2: you do not declare your goods to Customs. You pay the UTB and a fine: the FSB.

Example

You buy a laptop in the US (a non-EU country) for € 950 and you declare this to Customs. In this case, you only pay the UTB. If you do not declare the laptop and Customs inspects your luggage, you must pay the UTB tax and a fine via an FSB.

Warning!  Exemptions for cigarettes, tobacco and alcohol

Different rules apply to tobacco products (cigarettes, cigars, rolling tobacco) and alcoholic drinks. These are not covered by the traveller’s allowance of €430 per person. Read more:

How can you pay a UTB?

You can pay a UTB directly at Customs (in cash or by debit card). You can also pay later.

Do you live in the Netherlands?

  • You can pay directly at Customs.
  • If you do not pay immediately, you will receive the UTB by post. You must transfer the amount within 10 days of the date shown on the UTB (the date of issue).

Do you live outside the Netherlands?

  • You can pay directly at Customs.
  • If you cannot pay immediately, you cannot take your goods with you until you have paid. You will receive a UTB so you can pay later.

File a complaint

If you disagree with a UTB, you can send an objection to Customs. Please send a letter within 6 weeks of the date of the UTB to:

Douane
Afdeling Bezwaar/Beroep
Postbus 3070
6401 DN Heerlen

Please include the following in your letter:

  • A copy of the UTB
  • The claim number
  • Your phone number and/or email address
  • The reason why you disagree with the UTB
Please note!  Payment extension

Do you need more time to pay or a payment extension? Then write us a letter with the UTB amount you disagree with and why.

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