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Importing a car into the Netherlands: BPM, RDW, and the paperwork

A walkthrough for importing a used car into NL: BPM tax, RDW inspection, the forms you need, and when the maths actually works.

By Tom Hoenderdos · Last updated 2026-04-25 · 12 min read

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Importing a car into the Netherlands: BPM, RDW, and the paperwork

A colleague of mine moved from Germany to Amsterdam a couple of years ago and brought his Volkswagen Passat with him. He had driven it for three years, knew every noise it made, and the price had been right. What he had not done, before booking the ferry, was work out the BPM. It came to just under €6,000 on top of what he had already spent. He paid it, because refusing to pay is not an option, but it knocked a large hole in the budget he had earmarked for furnishing the new flat.

The maths on an import can work out very well. It can also work out badly. The difference between those two outcomes is usually just understanding the cost structure before you commit.

Why people import

The Dutch used-car market is not the cheapest place to buy a car. Germany in particular runs on higher volumes, faster depreciation curves, and lower transaction taxes, which means the same three-year-old Golf or Passat Variant often lists for 10–20 percent less in Frankfurt or Munich than at a Dutch dealer in Amsterdam. Belgium has a similar dynamic, especially on French-brand cars that move slowly there but sell briskly in the Netherlands.

The EV gap is real too. Germany went through a big EV subsidy period, and used Teslas, ID.4s, and iX3s that were registered there have already had the first depreciation hit. Availability in the Netherlands on certain models and trim levels can be genuinely thin. If you want a specific battery size or a particular option pack, the Dutch market sometimes just does not have it.

Premium trims tell the same story. A German dealer shifts a lot more M Sport and Sportline stock than a Dutch one. If you are looking for a specific configuration that rarely shows up on Dutch lots, a cross-border search in Germany can surface options that do not exist locally.

All of that said, the price gap has to be large enough to absorb BPM, transport, admin costs, and the time you will spend on paperwork. For a small low-CO2 hatchback, the savings often evaporate. For a larger diesel or a well-specified SUV, the numbers can still work. The next section shows you how to run the calculation before you buy.

The total cost equation

Before any import, I build a simple sum: purchase price, plus BPM, plus transport, plus admin, and an optional pre-purchase inspection if I have not been able to inspect the car in person.

Purchase price: the amount you agree with the seller, in foreign currency. Watch the exchange rate if buying outside the eurozone.

BPM: the one-time Dutch registration tax. For a used car, the amount depends on CO2 emissions, fuel type, and the age of the vehicle. The full calculation is in the next section. This is the biggest variable and the one most people underestimate.

Transport: if you are not driving the car back yourself, a transporter from Germany typically costs €300–€600 depending on distance and service level. A train-and-drive-back approach costs less but takes a day.

Admin: RDW identification, kentekenbewijs, tenaamstelling, recycling contribution, and plates come to around €174–€194 in total. Add a BPM tax adviser if your situation is complex, typically €150–€400 one-off.

Optional ANWB inspection: around €150 for a pre-purchase check on-site in Germany. Worth it for anything above €10,000 if you cannot inspect yourself.

Worked example: €25,000 diesel SUV bought in Germany:

Item Amount
Purchase price €25,000
Transport (transporter) €450
BPM (see section below, ~3-year-old, 165 g/km diesel) ~€14,491
RDW admin + plates ~€190
Estimated landed cost ~€40,131

Compare that against the Dutch market price for the same car. If the equivalent Dutch-registered example is trading at €37,000–€38,000, the import does not make sense. If it is at €44,000 or above, it does. The gap has to be wide enough to leave margin for unexpected costs: a failed RDW point, a windscreen chip, a set of tyres that need replacing to pass.

Always verify the BPM calculation at belastingdienst.nl before committing money. The tariff table changes annually and the depreciation brackets move every month.

BPM explained

BPM stands for Belasting van personenauto's en motorrijwielen, the one-time tax levied when a passenger car or motorcycle is first registered on a Dutch plate. If you are buying an already-Dutch-registered car, BPM has already been paid and you do not touch it. If you are importing a car that has never held a Dutch plate, you owe BPM on registration.

When does BPM trigger?

The moment you apply for a Dutch registration (kentekenbewijs), the Belastingdienst wants its share. You file a BPM aangifte (tax declaration), pay the amount due, and only then does the RDW release the new registration document. You cannot legally drive the car on Dutch roads on foreign plates once it is resident in the Netherlands. The clock starts when the vehicle arrives here to stay.

The 2026 tariff for passenger cars

BPM for ICE and diesel cars is calculated in CO2 brackets. Each bracket has a fixed amount plus a per-gram rate for every gram above the bracket's lower threshold.

CO2 (g/km) Fixed amount Per-gram rate (above bracket lower)
0–77 €687 €2
77–100 €841 €82
100–139 €2,727 €181
139–155 €9,786 €297
155+ €14,538 €594

On top of this, diesel cars with CO2 above 70 g/km carry a surcharge: €114.83 for every gram above 69. That surcharge makes diesel imports significantly more expensive than equivalent petrol cars. Something worth knowing if you are comparing a petrol and a diesel version of the same model.

EVs and other zero-emission passenger cars pay a flat €667 under the 2025-onward tariff. A cabinet proposal extends this flat rate through 2030. PHEVs have fallen under the standard CO2 brackets since 2026-01-01. They no longer get a separate calculation.

Used car depreciation: forfaitaire afschrijving

Because you are importing a used car, you do not pay the full new-car BPM. The Belastingdienst applies a depreciation table called the forfaitaire afschrijving that reduces the BPM owed based on the car's age. The older the car, the more has already been "used up."

Age Base depreciation + per month
0–1 month 0% 12%
1–3 months 12% 4%
3–5 months 20% 3.5%
5–9 months 27% 1.5%
9 months–1.5 years 33% 1%
1.5–2.5 years 42% 0.75%
2.5–3.5 years 51% 0.5%
3.5–4.5 years 57% 0.42%
4.5–5.5 years 62% 0.42%
5.5–6.5 years 67% 0.42%
6.5–7.5 years 72% 0.25%
7.5–8.5 years 75% 0.25%
8.5–9.5 years 78% 0.25%
9.5 years+ 81% 0.19%

Alternatively, you can use an official koerslijst (market valuation list) or commission a tax appraisal (taxatierapport) to prove the car's residual value. If the car has depreciated more steeply than the forfaitaire table suggests (older, high-mileage, some damage), a taxatierapport can lower your BPM meaningfully, though it costs €150–€300.

Three worked examples

Example A: diesel SUV, 2022 model, 165 g/km CO2, approximately 3 years old:

New BPM: bracket 155+, so €14,538 fixed + (165 − 155) × €594 = €14,538 + €5,940 = €20,478. Diesel surcharge: (165 − 69) × €114.83 = €11,023.68. Total new BPM: €31,501.

Depreciation (2.5–3.5 year bracket): 51% base + approximately 6 months × 0.5% = 54%. BPM owed: €31,501 × (1 − 0.54) ≈ €14,491.

This is why high-CO2 diesel imports from Germany require a very significant price gap to make sense. The BPM alone can exceed the car's street value in the Netherlands.

Example B: petrol hatchback, 2024 model, 105 g/km CO2, approximately 2 years old:

New BPM: bracket 100–139, so €2,727 fixed + (105 − 100) × €181 = €2,727 + €905 = €3,632 (no diesel surcharge). Depreciation (1.5–2.5 year bracket): 42% base + approximately 6 months × 0.75% = 46%. BPM owed: €3,632 × (1 − 0.46) ≈ €1,961.

For a car in this category, an import can work if the German price is €2,000–€3,000 below the Dutch equivalent. That gap is achievable, particularly on popular German market models.

Example C: battery-electric, 2024 model, approximately 2 years old:

New BPM: €667 flat (emission-free rate). Depreciation (1.5–2.5 year bracket): 42% base + approximately 6 months × 0.75% = 46%. BPM owed: €667 × (1 − 0.46) ≈ €360.

The flat EV rate makes EV imports far simpler to calculate, and the BPM exposure is low enough that a modest German price advantage is usually sufficient to cover total import costs.

Step-by-step paperwork

The process is more linear than most people expect, but each step depends on the one before it. Do not skip ahead.

  1. Gather documents before you buy. You need the foreign vehicle registration certificate (in Germany, the Fahrzeugschein and Fahrzeugbrief, also called Deel I and Deel II in NL parlance), the Certificate of Conformity (COC) if available, the purchase invoice or signed sales agreement, and proof of the car's CO2 emissions (on the COC or the registration document). If the COC is missing, track it down before finalising the purchase, as you will need it or an equivalent for the RDW.

  2. Book your RDW inspection. Appointments are made online at the RDW inspection booking portal (link below). You need DigiD to log in. Book early: slots at the busier locations fill up weeks in advance. Bring the car, the foreign registration documents, your own ID, and the COC.

  3. Pass the RDW inspection. The on-site inspection takes 25–55 minutes. The inspector checks the vehicle identification number (VIN) against the documents, verifies roadworthiness, and confirms the emissions data. If the car passes, the RDW issues an identification certificate. If it fails, you need to fix the fault and rebook.

  4. File your BPM aangifte. Once the RDW identification is in hand, you file the BPM declaration with the Belastingdienst via Mijn Belastingdienst. You can use the forfaitaire table or a koerslijst or taxatierapport. Pay the amount due. Keep the confirmation: you will need to show it.

  5. Receive the new kentekenbewijs. After the RDW receives confirmation that BPM has been settled, the new Dutch registration document is issued. This typically takes 5 working days. You also receive a tenaamstellingscode within 2 working days of that, which is the transfer code you would use if you later sell the car.

  6. Order kentekenplaten. Once you have the registration, a licensed plate manufacturer (look for the RDW-approved logo) will make your plates. Budget €30–€50. You need to show your kentekenbewijs and ID.

  7. Confirm insurance is active. WA (wettelijke aansprakelijkheid) cover must be active from the moment the car is registered in your name. Most online insurers can issue same-day cover. Do not wait until the plates are on. Sort the policy before you collect or drive the car.

Common pitfalls

Incomplete or missing COC. The Certificate of Conformity is the document that proves the car's type approval. The CO2 figure on it is what the Belastingdienst uses for the BPM calculation. Sellers sometimes do not have it, particularly on older cars or cars that changed hands several times. Without a COC, you can request a duplicate from the manufacturer or their importer, which takes time and sometimes costs money. Sort this before you buy, not after.

VIN mismatch on the Deel II. The German registration document has a Deel I (the pink certificate you keep in the car) and a Deel II (the title document, held by the owner). The VIN on both documents must match exactly the VIN stamped on the car's chassis. Any discrepancy (even a transposition error) will halt the RDW inspection. Check all three VINs in person before handing over money.

Importing from outside the EU or EFTA. If the car was last registered in Switzerland it is EFTA, which is fine. If it was last registered in the UK (post-Brexit), the US, or Japan, you are outside the EU/EFTA framework. That means a customs declaration (douaneaangifte) first, possible import duties (typically 6.5% of the car's value for passenger cars from most third countries), and an individual approval process at the RDW rather than the standard EU procedure. Budget more time and money, and consider using a customs agent.

Tax-free or diplomatic import. If you are importing a car you bought tax-free (for instance through a diplomatic posting or military exemption), the rules are different and the Belastingdienst monitors these closely. Seek specialist advice. Selling such a car on without settling the deferred tax is a serious problem.

Leased or financed car. If the car you are buying abroad still has an outstanding lease or finance agreement against it, the legal owner may not be the seller. The finance company may hold the title. Check with a Fahrzeugbrief inspection service (German dealers can do this) or ask the seller to provide a payoff letter. Importing a car with a lien on it is complicated at best; if the finance company decides to reclaim the vehicle, Dutch law may not protect you.

Salvage history and repair disclosure. What counts as a "write-off" in Germany or Belgium is not always the same as what counts in the Netherlands. A car that was repaired and returned to the road in Germany can arrive here with no Dutch WOK flag and no obvious disclosure obligation on the seller's part. An ANWB pre-purchase inspection in the country of origin, before you bring the car over, is the best defence against this.

When NOT to import

The maths works against you more often than not for small, efficient, petrol cars. A three-year-old petrol hatchback with 105 g/km CO2 will owe around €2,000 in BPM plus €450 in transport plus €190 in admin. You need to find that car at least €2,700 cheaper in Germany than in the Netherlands just to break even, and then you have spent a day driving it back, a morning at the RDW, and several hours on paperwork. For a car trading at €12,000–€15,000, that gap rarely exists.

Watch out for these situations specifically.

Dealer warranty loss. A German dealer warranty does not transfer to Dutch owner. If the car is less than two years old and you want manufacturer warranty coverage in NL, you will need to check whether the manufacturer's network honours it cross-border. Some do, most do not for ownership changes.

Time cost. A clean import from Germany to Dutch plates takes a minimum of two to four weeks if all documents are in order. Three rounds of admin, two trips (one to buy, one to drive back, or a transporter booking), and a BPM payment that is not refundable if you change your mind. If you are between cars and need something registered quickly, buying locally is simpler.

Dutch resale impact. A Dutch buyer buying your car in two years will see a foreign origin on the kentekenbewijs. Some buyers are wary of this, reasonably or not. It may slightly compress the price you can achieve. For most mainstream cars this effect is small, but for anything in a segment where provenance matters, factor it in.

The break-even typically sits around a €3,000–€5,000 price advantage over the Dutch equivalent, before you can say an import made financial sense. If the gap is smaller than that, the time and complexity are usually not worth it.

How RideIQ helps

I built RideIQ partly because running import checks across multiple markets manually is tedious. RideIQ pulls listings from Marktplaats and viaBovag into one place, shows RDW history in plain English, and flags known import and BPM issues. If you are comparing a German import option against a Dutch-registered car, having both in the same view with the relevant data surfaced makes the comparison faster. No affiliate deals, no upsells. If it is useful, it is useful.

FAQ

Do I need Dutch insurance before driving the car home?

Yes. WA cover (wettelijke aansprakelijkheid, third-party liability) must be active from the moment the car is registered in your name in the Netherlands. Most online insurers issue a policy the same day once they have the licence plate and your details. Sort it before you drive off the plates, not after.

Can I drive on foreign plates while waiting for the RDW inspection?

Briefly, yes, as long as the original foreign registration is still valid and the car has not yet been deregistered in its country of origin. Once the car is exported and the foreign registration is cancelled, those plates are no longer valid. The Netherlands does not issue temporary transit plates for private imports the way some countries do, so if there is a gap between export and RDW inspection you need to plan the logistics carefully: either drive it over promptly or use a transporter and keep it off the road until the Dutch plate is issued.

How is BPM calculated for an EV?

Emission-free passenger cars (battery electric, hydrogen) pay a flat €667 BPM regardless of the car’s value or weight. That flat amount is then reduced by the forfaitaire depreciation based on the car’s age, same as any other import. For a two-year-old EV, the depreciation might be around 46%, bringing the actual BPM owed to roughly €360. A cabinet proposal extends this flat-rate treatment through 2030, though policy can change, so verify at belastingdienst.nl before committing. PHEVs have been on the standard CO2 brackets since 2026-01-01.

What if I am importing from outside the EU?

If the car’s last registration was in a non-EU, non-EFTA country (the UK, US, Japan, and most others), you need to clear customs first. That means a customs declaration, possible import duties (typically around 6.5% of the vehicle’s value for passenger cars from most countries), and individual approval at the RDW rather than the standard EU import procedure. It adds cost, time, and complexity. If you are bringing a car from the UK in particular, post-Brexit rules apply and there is no longer a simplified pathway. A customs agent is worth the fee in these cases.

How long does the whole import process take?

Realistically, two to four weeks from the day the car arrives in the Netherlands to the moment you have Dutch plates in hand, assuming the paperwork is complete, the RDW inspection passes first time, and the BPM aangifte is filed promptly. The bottlenecks are usually the RDW inspection appointment (book early, slots fill up) and the five working days for the kentekenbewijs to issue after BPM is confirmed. If any document is missing or the inspection fails, add another week or two.

Can I avoid BPM if the car is older than 25 years?

No. The forfaitaire depreciation table caps at 81% plus 0.19% per month after 9.5 years, which means very old cars owe a very small amount of BPM, but they still owe something. The oldtimer exemption that most people have heard of applies to wegenbelasting (MRB, the quarterly road tax), not to BPM. BPM is due on every import registration regardless of age.

Do I need a Dutch BSN before starting the process?

You can begin before you have a BSN: gathering documents, booking the RDW inspection, and even getting the car inspected. What you cannot do without a BSN is complete the tenaamstelling, the formal transfer of the registration to your name. Without that step, the car is not legally yours under Dutch registration law. If you have recently arrived in the Netherlands and do not yet have a BSN, get the appointment booked at your gemeente as early as possible. The import can run in parallel, but the final registration step will wait for the BSN.

BPM tariffs and RDW fees verified on 2026-04-25. Tax rules change annually. Verify the current figures at belastingdienst.nl and rdw.nl before any money changes hands.

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