{"@context":"https://schema.org","@type":"DefinedTerm","name":"customs assessment notice","description":"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 enforc","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-assessment-notice","inLanguage":"en","dateModified":"2026-06-22T16:45:21.900320","citation":"https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-assessment-notice","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"customs assessment notice · 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. · Quelle: https://ec.europa.eu/taxation_customs/business/customs-procedures/customs-decision_en"}