Cars and motorcycles

Are you not living in the Netherlands? And are you entering the Netherlands by car or motorcycle, trailer/caravan with a valid vehicle registration number of your country of residence? You then do not need to report to Customs (Douane). You are allowed to make use of the car, motorcycle, trailer/caravan in the Netherlands for a period of 6 months without having to pay taxes.

Do you intend to make use of the car or motorcycle for a period longer than 6 months? And you are living outside the European Union (EU)? You then have to file a Customs declaration and file a return for bpm (private motor vehicle and motorcycle tax).
Are you living within the EU? Then file a bpm return.

Are you living in the Netherlands?

Are you entering the Netherlands by car or motorcycle that you have borrowed, rented or leased outside the Netherlands (with a foreign vehicle registration number)? And are you living in the Netherlands?

Apply before you enter the Netherlands: the Short-term use exemption for bpm and mrb.

Buying a car or motorcycle abroad

Are you buying a passenger car, van or motorcycle in a country in the EU and are you bringing it in to the Netherlands? No custom duties will then have to be paid. You do, however, need to file a bpm return.

Is the car or motorcycle from outside the EU? If so, you must make a Customs declaration. You can do so at the location where you bring in the passenger car, van or motorcycle, for example the port of Rotterdam. Customs calculates the custom duties and VAT you are required to pay. You must also file a bpm return.

Moving to the Netherlands

Are you moving to the Netherlands? Your passenger car, van or motorcycle is then considered as part of your movable property. In principle, you do not have pay taxes for importing your car or motorcycle.

Read more: Moving to the Netherlands and importing your belongings duty free

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