Naambeeld Belastingdienst/Douane

Cars or motorcycles and the Dutch border

Your car and the border

Are you taking a car or motorcycle (formal motor vehicle) with you to the Netherlands? And are you planning to register/import that car or motorcycle in the Netherlands? Or are you selling a car or motorcycle in a foreign country? A reference to information about your situation is provided here.

Registering/importing a car or motorcycle from abroad

Are you planning to register/import a car or motorcycle from abroad?
Is the car or motorcycle arriving from an EU Member State?
If so, read the section bpm/you are buying a car or motorcycle in an EU country.
Use the form: Bpm declaration.
(This also applies to vintage vehicles.)
Is the car or motorcycle arriving from outside of the European Union?
If so, read the section
bpm/you buy a car, delivery van or motorcycle in a non-EU country.
Use the form: Bpm declaration.
(This also applies to vintage vehicles.)

Moving to the Netherlands

Are you moving to the Netherlands from a country that is not a member of the European Union? In that case your car or motorcycle forms part of your removal goods. You will not usually be required to pay tax on the import of your vehicle or motorcycle.
For more information, see: International removals and Customs.
Are you moving to the Netherlands from another EU country? You will not usually be required to pay tax on the import of your vehicle or motorcycle.
Use the form: Bpm exemption for removal goods (only available in Dutch).

Selling a car in a foreign country

Are you selling a car or motorcycle in a foreign country? If so, it is possible that you are entitled to a bpm refund.
More information is given in the section bpm/refund for export.

Living in the Netherlands and using a vehicle with foreign licence plates

Are you living in the Netherlands and driving a vehicle or motorcycle with foreign licence plates?

  • If so, you can apply before you start driving in the Netherlands for an exemption from bpm and motor vehicle tax (mrb) for a maximum of 14 days. This is however subject to conditions. For more information, see: Exemption for short-term vehicle use in the Netherlands.
    See: Temporary Exemption from bpm (Passenger Cars and Motorised Vehicles Tax) and mrb (Motor Vehicle Tax).
  • You can also pay bpm and motor vehicle tax before you start using the vehicle in the Netherlands. This is however subject to conditions.

Living outside of the Netherlands and driving into the Netherlands with a car or motorcycle with licence plates for the country where you live

Do you not live in the Netherlands? And are you entering the Netherlands with a car, motorcycle, trailer/caravan with valid licence plates for the country where you live? In that case you do not need to report to Customs. You can use this car, motorcycle, trailer/caravan for 3 months in the Netherlands without being liable for tax. For more information, see: Cars, motorcycles and trailers.

Your car and taxation

All information about your car and taxation is provided in the section: Car and transport.

Description of various motor vehicles

The description of the motor vehicles is given in the bpm section of this site.