Douane Caribisch Nederland takes decisions related to you as a taxpayer or beneficiary every day.
Some examples:
- You submit an import declaration and must pay ABB. Customs checks your declaration and determines which amount in general expenditure tax (ABB) and/or excise duties you owe.
- You, as an entrepreneur, want to establish a customs warehouse and submit a written request to the inspector of Douane Caribisch Nederland. The inspector takes a decision about this request.
Douane Caribisch Nederland (the inspector) takes a decision and will substantiate this, specifically in case of a rejection or deviation.
In many situations, a decision by the inspector is called a ruling by law.
Of course, you may disagree with a rejection or deviation, despite the substantiation. In this case, you can file an objection. The inspector will assess the matter again, taking into account the arguments set out in your objection. The inspector will then render a ruling.
This ruling will decide that your objection
- will be honoured;
- will be partially honoured;
- will be rejected.
Frequently asked questions have been answered in the ‘Questions and answers’ section.