Required when registering in the Netherlands
What is BPM and when does it apply?
BPM stands for Belasting van Personenauto’s en Motorrijwielen — a one-off Dutch tax levied the first time a vehicle is registered in the Dutch vehicle register.
When importing a car, BPM becomes payable as soon as the vehicle is registered on a Dutch licence plate. The tax is calculated based on the vehicle’s CO₂ emissions and its current market value at the time of declaration.
BPM applies in the following situations:
- you are importing a new or used car from abroad
- the vehicle is being registered in the Netherlands for the first time
- a vehicle is converted and recategorised, for example from a van to a passenger car
- a previously exempt vehicle loses its exemption
Does your situation match one of the above? We calculate the BPM owed accurately and handle the full declaration on your behalf.
Calculate car transport costs
Curious about the cost of importing or transporting your car within Europe?
Calculate the estimated transport costs for your car in just a few steps.
Free, no-obligation, and immediate insight, for both individuals and businesses.
Free, no obligationInsight within 1 minuteSpecialist in car import
A clear process from declaration to registration
How does the BPM declaration work for an imported car?
How does the BPM declaration work for an imported car?
Vehicle valuation
For used imported cars, BPM is calculated based on the current market value. We ensure the valuation is carried out correctly, keeping the tax liability as low as legally possible.BPM calculation
Using the established value and CO₂ emissions, we calculate the BPM owed. We take all applicable depreciation and any exemptions into account.Payment of BPM
After the declaration is submitted, you will receive a payment request for the BPM owed. Once payment is made, the vehicle can be registered in the Dutch vehicle register.Licence plate registration
Once the BPM has been paid and all other steps are completed, your car is registered and your Dutch licence plate is issued.Accurate declarations, never overpaying
Why choose Marlog Europe?
- 20+ years of experience in vehicle importsIn-depth knowledge of BPM legislation, valuation methods, CO₂ calculations and the latest changes in regulations.
- Specialist in BPM declarations for imported carsWe know exactly how the calculation works, where legal optimisation is possible and how to file your declaration without errors.
- Complete peace of mind with one point of contactFrom valuation and calculation to declaration and licence plate registration, we handle the entire process.
We make sure your BPM declaration is correct, complete and submitted on time. No surprises afterwards and never a euro more than necessary.
Avoid surcharges and costly mistakes
What to check before filing your BPM declaration
The BPM declaration may seem straightforward at first glance, but in practice there are many factors that influence the final amount. An incorrect calculation or improperly filed declaration can lead to a surcharge from the Tax Authority or delays during registration.
What to check in advance:
- Has the CO₂ output of the vehicle been correctly and verifiably established?
- Is it clear whether the vehicle falls under the VAT or margin scheme?
- Is the mileage verifiable through service records or an official report?
- Have any modifications been made that affect the vehicle category?
- Does the vehicle require a formal valuation report?
- Are all purchase invoices and import documents available?
Not sure whether your declaration will be correct, or want to make sure you are not overpaying? We carry out a thorough check in advance and flag any potential issues early. That way, the declaration is filed correctly the first time.
Speak to an import adviserCars from across Europe and beyond
Which imported cars do we handle?
We manage the BPM declaration for a wide range of imported vehicles. Whether it is a used car from a neighbouring country or a vehicle imported from outside Europe — we know the regulations and handle the declaration from A to Z.
Countries for which we regularly file BPM declarations:
- Belgium
- Germany
- France
- Spain
- United States and Canada
- Japan
Is your country of origin not listed here? Feel free to get in touch. In most cases, we can still help you.
All vehicle types
Which vehicles do we handle?
We manage the BPM declaration for virtually all types of imported vehicles, including:
- Passenger cars
- Youngtimers and classics
- Electric and hybrid vehicles
- SUVs and off-road vehicles
- Motorcycles
- Converted vans
Whether it is a recent model or a vehicle with a complex import history, we ensure an accurate valuation and a complete declaration. So your vehicle gets on Dutch plates without unnecessary delays.
Key considerations for your BPM declaration
What you need to know
The BPM declaration for an imported car is not one-size-fits-all. The tax owed is determined by several factors simultaneously, including CO₂ emissions, vehicle age, current market value and the vehicle’s fiscal status. Even a small error in the calculation can have a significant impact on the amount you pay.
This complexity means that an accurate BPM declaration requires specialist knowledge. We make sure your declaration is complete, correct and submitted on time, so the import process runs smoothly and you avoid surcharges or penalties further down the line.
Depreciation and valuation
For used imported cars, BPM is calculated based on the current market value, not the original list price. The older the car and the more kilometres it has covered, the lower the remaining BPM. An accurate depreciation calculation is therefore essential to avoid paying more than legally required.
CO₂ emissions and tax rates
The amount of BPM also depends on the vehicle’s CO₂ emissions. Vehicles with higher emissions are subject to a higher rate. Electric vehicles are currently exempt from BPM, though regulations in this area may change. We keep a close eye on the latest rates at all times.
VAT vehicle or margin vehicle
Whether a vehicle is classified as a VAT vehicle or a margin vehicle affects the basis on which BPM is calculated. For VAT vehicles, the VAT component is excluded from the valuation. This distinction is important and must be correctly reflected in the declaration.
Objecting to a tax assessment
Do you disagree with an assessment issued by the Tax Authority? It is possible to file an objection against a BPM assessment. We guide you through this process and ensure your objection is submitted on time and in full.
Ready to get your BPM declaration sorted?
Want to know how much BPM you owe or how we can help with your declaration? Request a free quote or get in touch with us directly.
Mark
Import advisor
FAQ
Frequently asked questions about BPM declarations for imported cars
In most cases, yes. As soon as an imported car is registered on a Dutch licence plate for the first time, BPM becomes payable. There are exceptions for example for electric vehicles and certain commercial vehicles. We check whether an exemption applies to your specific situation.
BPM for a used car is calculated based on its current market value and CO₂ emissions. The original BPM is depreciated according to the age and mileage of the vehicle. The older the car, the lower the BPM owed.
Online tools can give a rough estimate, but filing an accurate declaration requires specialist knowledge. An incorrect calculation can lead to a surcharge or overpayment. We make sure the calculation and declaration are done correctly the first time.
It can happen that the Tax Authority disputes the valuation used. In that case, it is possible to file an objection. We guide you through this process and make sure your objection is submitted on time and in full.
After filing the declaration, you will typically receive a payment request from the Tax Authority within a few working days. Once payment is made, the registration process can be completed. The total timeline depends on the completeness of the declaration and the workload at the Tax Authority.
Yes, we handle declarations for all vehicle types, including electric cars. Electric vehicles are currently exempt from BPM, but we always verify whether this exemption applies to your specific vehicle and situation.
Yes, we offer a complete import service. From transport and document checks to RDW inspection, BPM declaration and licence plate registration. You have one point of contact for the entire process.