# customs assessment notice

*Last updated: 2026-06-22*

> A customs assessment notice is the formal written decision by which a customs authority definitively fixes the amount and legal basis of duties, import VAT, and other charges applicable to a consignment.

A customs assessment notice is the formal written decision by which a customs authority definitively fixes the amount and legal basis of duties, import VAT, and other charges applicable to a consignment. It is served on the importer, exporter, or their authorised representative and sets out the reasoning, payment deadline, and available appeal options. Unlike a preliminary determination, it carries immediate legal force: failure to pay within the specified period entitles the authority to enforce collection. For businesses, the notice also marks the formal starting point for any challenge to tariff classification or customs valuation. It should not be confused with the customs declaration submitted by the declarant – the assessment notice is the authority's formal response to that declaration.

**Source:** [https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en](https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | customs assessment notice |
| Language | EN |
| Word count | 120 |
| Last updated | 2026-06-22 |
| Source | https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en |

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*Logistics Glossary — Freight Academy: [https://www.freight-academy.com/en/glossary/customs-assessment-notice](https://www.freight-academy.com/en/glossary/customs-assessment-notice)*

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