Netherlands
Importing a car into the Netherlands
The Dutch import turns on one item: the BPM. It is not a fee but a tax on first registration in the country, assessed on CO₂ output, and for a used car the way residual value is evidenced decides the amount.
- Registration authority
- RDW (Dienst Wegverkeer)
- Technical inspection
- APK (algemene periodieke keuring)
- Last reviewed
Where the car comes from decides the effort
From an EU state
From an EU state there is no customs declaration. BPM still applies, because it attaches to first registration in the Netherlands rather than to a border. If the car counts as new for tax, Dutch VAT is added — even where VAT was already in the price abroad.
From a third country
From Switzerland or Liechtenstein, a customs declaration is added: duty on the customs value, VAT on customs value plus duty. The car must be cleared before the RDW will take it; the BPM declaration then follows exactly as for an EU car.
The process, in order
The order is not arbitrary. Pull a step forward and you usually end up repeating it.
01Check papers and COC
The European certificate of conformity carries the CO₂ figure the BPM turns on, and it spares the RDW an individual technical assessment. The foreign registration document is withdrawn at registration and returned to the issuing authority.
02Declare the BPM
The declaration comes before registration. For a used car's residual value there are three routes: the flat depreciation table, a recognised price list (koerslijst), or a valuation report for damaged cars. The route chosen is binding — switching later to the cheaper one is not provided for.
Handled by: Belastingdienst
03Appointment at a test station
The RDW identifies the car by its chassis number, matches it against the COC and the foreign papers, and inspects it. The car has to get there — on valid foreign plates with insurance, or on a trailer.
Handled by: RDW test station
04APK, where needed
A valid test from another EU state is normally recognised for the remainder of its term. If it has expired, the APK must be done before registration; RDW identification does not replace it.
05Registration and plates
Once the BPM is paid and the inspection passed, the RDW registers the car and issues the number; an authorised supplier makes the plates. The registration card arrives by post.
Handled by: RDW
06Insurance and road tax
In the Netherlands, the insurance obligation and road tax attach to the plate rather than to use: if a car is registered in your name you pay both, even if it never moves. To stop that, the car has to be formally suspended (schorsing).
What gets added
Without amounts, and deliberately so: official rates change, and a stale figure is worse than none. What is here is the basis of assessment — enough to calculate with, once the current rate is known.
- Registration tax (BPM)
- Assessed on: By the car's CO₂ output, reduced for a used car by the evidenced depreciation — via the table, a koerslijst or a valuation report. The tariff in force is published by the Belastingdienst.
- Does not apply: Does not arise if the car was previously registered in the Netherlands.
- VAT
- Assessed on: For a fiscally new EU car, on the purchase price; on a third-country import, on customs value plus duty.
- Does not apply: Does not arise for a used car from an EU state.
- Customs duty
- Assessed on: Only on a third-country import, on the customs value; customs then releases the car.
- Does not apply: Does not arise within the EU.
- RDW inspection and plates
- Assessed on: The RDW tariff for identification and registration, plus the plates from an authorised supplier.
- APK
- Assessed on: The garage's tariff, which is unregulated and differs from one workshop to another.
- Does not apply: Not needed while a valid test from another EU state is still running.
- Annual road tax
- Assessed on: Ongoing, by kerb weight and fuel type; plus a surcharge from the province of residence (opcenten), which each province sets itself.
The papers
Miss one of these and the appointment is wasted.
- The original foreign registration certificate, parts I and II.
- Certificate of conformity (COC).
- Purchase contract or invoice showing the price.
- ID and the burgerservicenummer (BSN) of the future keeper.
- Proof that the BPM has been declared and paid.
- A valuation report or koerslijst extract, where residual value is evidenced that way.
Where the sum tips
- Evidencing residual value. Table, koerslijst and valuation report produce very different amounts for a damaged or high-mileage car — and the choice is made once. Making it before costing the alternatives gives away the biggest lever there is.
- The car that just sits there. As long as a plate is in your name, road tax and the insurance obligation keep running. A schorsing is the only way to stop that, and it has to be applied for.
- The RDW appointment. There is no registration without presenting the car at a test station, and the car has to get there — on valid foreign plates with insurance, or on a trailer.
- BPM on a young car. The younger the car, the smaller the reduction from the tariff. On a nearly new car the foreign price advantage regularly disappears into the BPM entirely.
How long it takes
As an order of magnitude: the BPM declaration and the RDW appointment together take two to six weeks from transfer, depending on how busy the stations are. With a valuation report and queries from the tax office, rather six to ten weeks.
The technical inspection
APK (algemene periodieke keuring)
The recurring technical inspection. A valid test from another EU state is normally recognised for the rest of its term; RDW identification is separate from it and required in addition.
Common questions
What exactly is the BPM?
A one-off tax on the first registration of a passenger car in the Netherlands, assessed on CO₂ output. For a used car the tariff is reduced by the depreciation, and evidencing that is the one point where the amount can genuinely be influenced.
Do I get BPM back if I later export the car?
On permanent export and deregistration from the Dutch register, the law provides for a refund of the unused portion, provided the conditions are met and evidenced. The application goes to the Belastingdienst, and the window for it is short.
Do I have to bring the car to the RDW?
Yes. The RDW physically identifies the car by its chassis number and matches it against the papers; that cannot be done remotely. The drive there is allowed on valid foreign plates with insurance, otherwise the car goes on a trailer.
Does a German roadworthiness test count as an APK?
For the remainder of its term, normally yes. It does not replace RDW identification, though, and it is of little help if it is about to expire — in that case doing the APK before registration is the shorter route.
This overview is not a substitute for information from the competent authority. Rates, fees and deadlines change; the office that registers the car is always the binding source.