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A difference of opinions with the customs authorities could have a strong negative financial impact. Hence, in case of a claim it is important to react appropriately. A properly formulated notice of objection increases your chance on success. This practice confers that the facts in a customs matter are very important. Therefore, retrieving proof resources is essential.
“Gelijk hebben is nog geen gelijk krijgen.” Although one is convinced that he is right does not mean that the others agree that he is right. After an unsuccessful objection against a notice to pay duty, it is preferable to reckon if an appeal could be useful. You should take into account that the term for lodging an appeal is 6 weeks.
The first step to present an appeal against a decision of the customs authorities is to give notice of appeal to the lower Court in Haarlem (the Rechtbank Haarlem, Douanekamer). Important for one to know is that there are many feasible solutions to make your appeal more effective.
Since 1 January 2005, it is possible to appeal to a higher court in order to appeal against a decision of the lower Court in Haarlem. The Court of Appeal in Amsterdam (the Gerechthof te Amsterdam, Douanekamer) is the higher court for appeal in customs matters. Because of the fact that the Gerechthof te Amsterdam (Douanekamer) was formerly the only court in customs matters, it has a broad expertise on customs law which can be very helpful to your case. In some situations, it could be in your interest to appeal against the decision of the Court of Appeal in Amsterdam and appeal to the High Court of the Netherlands (the Hoge Raad der Nederlanden). The decision of the Hoge Raad is final.
car registration tax (bpm)
On a regular basis the Dutch Customs inspects if cars with foreign number shields belong to Dutch residents. The aim of this is to levy Car Registration Tax (BPM). If it turns out that the particular car belongs indeed to a Dutch resident, then one will get a notice of warning for unauthorized use of a foreign car in the Netherlands. Take note that one won’t be demanded of any tax levy during the first violation. It is only during the second time that if the same car is used in the Netherlands that Car Registration Tax (BPM) is imposed.
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