You buy a passenger car, delivery van or motorcycle in a non-EU country
If you buy a passenger car, delivery van or motorcycle in a non-EU country and bring it to the Netherlands, you will have to file an 'import declaration' with Customs. You file this declaration at the place where you introduce the passenger car, delivery van or motorcycle into the Netherlands, for example the port of Rotterdam. Customs will then calculate the tax which you will have to pay for importing the passenger car, delivery van or motorcycle. These consist of customs duties and VAT. You pay these taxes at the moment when you import the passenger car, delivery van or motorcycle into the Netherlands.
Having paid the tax which you have to pay upon import, you can declare the vehicle for bpm at a bpm declaration point. The passenger car or motorcycle can be registered in the Netherlands (a registration number can be issued by the Dutch Road Transport Directorate) as soon as the bpm has been paid.
Delivery van and bpm
In case of a delivery van - if you are not an entrepreneur (or you do not meet the conditions of the entrepreneurs scheme) - you will have to file a bpm declaration and pay the bpm within 1 month of registration.
Further information on the declaration procedure when goods are imported from a non-EU country can be found in the site section Import.