Leasing an Imported Car

Additional Steps

These include an inspection, applying for a Dutch registration plate, and paying the BPM. These costs should be factored into the total price.

Financing

Many financiers accept imported cars once the vehicle has a Dutch registration plate. More on this at lease an imported car.

What role does BPM play in imported cars?

When importing a passenger car or motorcycle into the Netherlands, the Tax on Passenger Cars and Motorcycles (Belasting van Personenauto’s en Motorrijwielen - BPM) is usually payable. This is a tax levied by the Dutch government on the purchase of a new vehicle, but also on imported vehicles that have not previously been registered in the Netherlands. The amount of the BPM depends on factors such as the vehicle's CO2 emissions and its catalogue price.

The BPM is calculated based on the net catalogue price and the car's CO2 emissions. However, for an imported car, it is possible to submit a BPM declaration that takes into account the age of the vehicle. This is known as residual BPM and is generally significantly lower than the BPM for a new vehicle. It is crucial to perform this calculation correctly and to submit the declaration to the Dutch Tax Authorities (Belastingdienst) in a timely manner.

• Check whether the imported vehicle is subject to BPM.
• Calculate the residual BPM based on the age and CO2 emissions.
• Submit the BPM declaration to the Dutch Tax Authorities (Belastingdienst).
• Pay the due BPM before the vehicle is registered.

Why should I pay attention to the technical condition of an imported car?

The technical condition of an imported car requires extra attention, as its history and maintenance may not always be as transparent as with a vehicle that has spent its entire life in the Netherlands. Countries have different standards for maintenance, inspections, and registrations, which can lead to unexpected defects or hidden costs after import. A thorough inspection is therefore a wise investment to prevent future problems.

It is advisable to have an independent pre-purchase inspection carried out by a specialised company or an authorised garage. This inspection often includes a comprehensive check of the engine, transmission, chassis, electronics, and bodywork. Furthermore, an inspection can provide insight into the mileage and any damage history. A thorough inspection offers certainty about the car's condition and prevents unforeseen expenses after purchase and import.

Frequently asked questions