The three most expensive mistakes when importing a car to the Netherlands

Importing a car from abroad can save you thousands of euros. The selection is larger, prices are often lower, and special editions are simply easier to find across the border. But the tax side of an import is a specialism, and anyone who underestimates it will see their advantage evaporate — or worse: end up paying considerably more than the car would have cost in the Netherlands. The three mistakes below are the ones we encounter most frequently in our practice — usually from people who set out on their own first and only came to us after things had already gone wrong. All three are entirely preventable, provided you know about them before you sign.

Mistake 1: buying a car without European type approval — and paying triple BPM

BPM on a passenger car is calculated on the basis of CO2 emissions. But what if those emissions have never been officially recorded? That is precisely the risk with cars without European type approval: think of US-spec models, cars from Japan or the Middle East, and grey imports that were originally built and sold outside Europe. For these cars there is often no certificate of conformity (CoC) and no CO2 value in the vehicle register.

The law is merciless in that case. If the CO2 emissions cannot be demonstrated in the prescribed manner, the Dutch Tax Authority sets them at a flat rate of no less than 550 grams per kilometre for a petrol car and 395 grams for a diesel (for first registrations from 1 July 2020; slightly lower but still extreme values apply to older cars, such as 507 and 356 grams respectively). For comparison: an average modern petrol car emits 120 to 180 grams. Because the BPM rate rises progressively per gram, an assessment based on such a fictitious emission figure can easily amount to double or triple what you would pay on the basis of the actual emissions. For a sports car or SUV, the difference runs into tens of thousands of euros.

The solution exists, but requires preparation: the CO2 emissions can still be demonstrated through an individual approval at the RDW, a test report from a recognised institution such as TNO, or a foreign approval that meets European measurement standards. That costs time and money — and sometimes the outcome is still unfavourable. The only correct sequence is therefore: check the type approval and CO2 documentation first, then buy. The precise rules can be found at the Belastingdienst and the inspection requirements at the RDW.

Mistake 2: buying a "new" car as a private individual and being hit with double VAT

Within the EU a special VAT rule applies that virtually no private buyer is aware of: a car that is less than six months old or has fewer than 6,000 kilometres on the clock is classified as a "new means of transport" for VAT purposes. And on a new means of transport you always owe Dutch VAT (21%) when bringing it to the Netherlands — even as a private individual, and even if you already paid foreign VAT in the country of purchase.

The classic scenario: you buy a five-month-old demonstrator in Germany with 4,500 kilometres, pay the full price including 19% German Umsatzsteuer, and then receive an assessment for 21% Dutch VAT on the purchase price when registering in the Netherlands. In principle you can reclaim the German VAT, but you have to arrange that yourself with the seller or the German tax authority — and in practice that regularly goes wrong, particularly when the seller does not cooperate or the invoicing is not in order. Anyone who fails to settle this contractually in advance effectively pays VAT twice on the same car: on a €40,000 car that is over €6,000 in unnecessary damage.

Note the treacherous "or" in the definition: meeting either criterion is sufficient. A car that is eight months old with 3,000 kilometres is therefore also a new means of transport. The rules are explained on the Belastingdienst website — check before purchase which category the car falls into and agree the VAT settlement in writing with the seller.

Mistake 3: filing a declaration using the flat-rate depreciation table without thinking

When importing a used car you do not pay full BPM, but BPM reduced by the car's depreciation. The law offers three methods for this: the flat-rate depreciation table, a trade guide (such as AutotelexPRO, XRAY or EurotaxGlass's), or an appraisal report from an independent valuer — the latter option is available for cars with more than normal wear and tear or cars that do not appear in the trade guides.

The mistake we see most often: filing a declaration based on the flat-rate table, simply because it is the easiest option or because the online declaration form steers you towards it. The table, however, is a coarse average based on age. The actual depreciation of a specific car — determined by mileage, specification, market conditions, damage history and options — almost always deviates from it. If the actual trade value is lower than the table figure suggests, using the table means you structurally overpay BPM. For common cars the difference between the table and a trade guide can amount to hundreds or thousands of euros; for cars with damage or unusual depreciation, the advantage of a proper appraisal report is even greater.

Important to know: you choose the method at the time of the declaration, and that choice is critical. A well-substantiated trade guide calculation or an appraisal report that meets the statutory requirements must be submitted with the declaration. Moreover, European law provides an additional safety net: under Article 110 TFEU, the BPM on an imported used car may never exceed the residual BPM that still rests on a comparable car already registered in the Netherlands. Anyone who fills in the table without thinking leaves both that safety net and their tax advantage unused. The declaration methods are described on the Belastingdienst website; general information on importing can be found at the RDW and, for imports from outside the EU, at Customs. Calculate an estimate with our BPM calculator.

The common thread: the money is made before the purchase

All three mistakes share the same cause: the car is bought first and the tax implications are considered afterwards. The sequence should be reversed. Check the type approval and CO2 documentation before you bid. Verify the VAT status of the car before you sign. And determine the optimal declaration method before you file the BPM declaration — not after, because rectifying things after the fact means litigation, and that is always more expensive than prevention.

These are not three textbook examples chosen at random: they are the three mistakes we encounter by far the most in our practice. And almost always following the same pattern. People set out on their own — the car has been found, the price is attractive, somewhere on the internet it explains how it works. The purchase is concluded, the car is on transport, and only then does it emerge that the CO2 emissions cannot be demonstrated, that the car was "new" for VAT purposes, or that the declaration on the table costs thousands of euros too much. At that point they are on our doorstep. We can still repair a great deal — an objection, an individual approval, a revised substantiation — but the room for manoeuvre is already considerably smaller and the costs are higher than they needed to be.

My advice is therefore simple: come to us before you have purchased the car. A pre-purchase check costs a fraction of what remedying any one of these three mistakes costs after the fact, and often determines whether the import is worthwhile at all.

At PC Sports & Classics we guide import processes from A to Z. Founder Paul Coenen, LL.M. is a tax lawyer who has specialised in vehicle taxation for many years; major accountancy firms have been engaging us for years as advisers on BPM and import cases for their clients. Uncertain about a purchase abroad, or want to make sure you do not pay a single euro too much in BPM or VAT? Get in touch before you buy.

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This article is intended as general information and does not constitute tax advice for individual cases. Rates and regulations change regularly; no rights can be derived from this article. Last updated: July 2026.