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Amsterdam Court Denies Customs Duty Refund for Cod Import; No Change in Declarations Allowed

  • The Inspector refused to refund customs duties for the import of cod to X
  • X filed a request to change the declarations from own name to on behalf of B, but it was denied
  • A customs debt was incurred due to non-compliance with conditions for reduced customs duties
  • The court ruled that the requested change would not have been possible even under the previous customs legislation
  • The decision was made by the Amsterdam Court on September 14, 2023

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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