Disputes

In the event of a dispute, there are a number of options: a complaint, an objection (first degree of appeal) or an appeal.

If you are not satisfied about action taken by Dutch Customs, you can submit a complaint, which will then be dealt with by an independent expert within the Customs Administration. The Tax and Customs Administration has a uniform scheme (only available in Dutch) for dealing with complaints about personal treatment.

If you do not agree with a decision that has been taken by Dutch Customs, you have the right to lodge an objection. If you do so, Dutch Customs will reassess the requested decision or declaration. This will be dealt with by a different official to the person who took the initial decision.

If no agreement is reached, an appeal can be lodged with an independent judiciary. In the Netherlands, appeals are handled by the Customs Chamber of the Amsterdam Court of Appeal. An appeal against its decision can be taken before the Supreme Court. Dutch Customs are obliged to comply with any final decision reached by an independent judiciary.