Import a used car and file your BPM return (2026)

You pay rest-BPM (the remaining registration tax, see rest-BPM): BPM at the rate that applied on the date of first registration, minus depreciation. You work out the depreciation with the forfaitaire tabel (standard age table), a koerslijst (price guide) or a valuation report, and may pick the cheapest. A car at least 17 years and 10 months old pays no BPM if you use the table. Calculate it with the rest-BPM calculator.

Make sure the foreign registration document is complete; in some countries it comes in several parts. Compare the VIN on the document with the VIN on the car. Ask for a receipt or sale contract, even a handwritten one. Also ask for the Certificate of Conformity (CvO): its CO2 figure determines the BPM. Look for service books and inspection reports that support the mileage.

The RDW does not issue plates for driving from abroad to the Netherlands. Ask in the country of purchase about options such as export plates with insurance, or move the car on a trailer or car transporter. If you drive to the inspection station on foreign plates, remember that the RDW keeps the foreign registration document.

Book an appointment at an RDW inspection station with DigiD and arrive 15 minutes early. Bring the complete original foreign registration document, a copy for the BPM return, your ID and the CvO if you have it. The check takes 25 to 55 minutes. The RDW identifies the car and assesses the papers but does not check its full technical condition. A valid foreign roadworthiness test can be carried over.

Total €144.10. The RDW also lists €42.00 for a follow-up check; ask when booking whether it applies to your car. A damaged car needs an extra damage inspection.

The Belastingdienst (Dutch Tax Administration) receives the inspection data within 5 working days. Then you file the BPM return. Online with DigiD is only possible for private persons or sole traders using the standard table. With a price guide or valuation report you file on paper. You need the VIN and the Dutch net list price. With a price guide, the reference date is the day of the RDW check. See also rest-BPM step by step.

If BPM is due, you only get the registration once payment has arrived. After approval by the RDW and the Belastingdienst, the RDW sends the registration certificate within 5 working days and a letter with the full registration code 2 working days later. Take the certificate to an approved plate maker. Between the check and registration you may not drive on public roads; request a free one-day plate if needed.

Take out at least third-party WA insurance from the moment the car is in your name. Road tax (MRB) starts automatically and the Belastingdienst sends you a bill. Estimate it upfront with the road tax calculator. No valid APK, foreign or Dutch? Have the car tested at a garage as soon as the registration certificate arrives, or you risk a fine.