Glossary
Terms & Glossaries of Shipping and Trading
UTB (Uitnodiging Tot Betaling)
"Is the Dutch term for the actual Duties Bill. In this document you will find the calculation of customs debt for the goods being imported.
This amount consists of the import duty and any anti-dumping and / or countervailing duties. National taxes such as VAT, excise duty, consumption tax and coal tax do not fall under the concept of customs debt, but are also levied on the UTB."