Import duties and VAT

What You Need to Know Before Importing a Vehicle

If you import a car or other vehicle from a country outside the EU, such as the United States, Canada, the Middle East, or Switzerland, you are liable for import duties and VAT once the vehicle is cleared by Dutch Customs. We are happy to map out the import costs for you.

If you import a car from an EU country that is part of the European Customs Union, it falls under the free movement of goods. You then do not have to pay import duties and usually no VAT either*. For registration with a Dutch license plate, you still need to pay any remaining BPM.

What Are Import Duties?

Import duties are the taxes levied on goods imported from outside the EU. The rate for import duties depends on the type of goods and their value. When importing a vehicle from outside the EU, the import duty can range from 0% to 22%. The percentage depends on the type of vehicle and its value. For a vehicle older than 30 years (a classic car), you do not pay import duties, while for a regular passenger car, you pay 10% import duties.

How this works for different types of vehicles is shown in the model below.

Note that for some Chinese vehicles, additional import duties apply on top of the standard rates.

Calculating the Import Duties for Your Car

In addition to calculating import duties, you also need to consider VAT. When importing a vehicle from outside the EU, you must pay VAT on the value of the vehicle, including import duties and other costs. In the Netherlands, the VAT rate is 21%. SCL Rotterdam can help you calculate the VAT you need to pay when importing your vehicle.

*In some cases, you also have to pay VAT when importing a vehicle from another EU country that is also part of the European Customs Union. This is the case when the vehicle is considered new by the Dutch Tax Authorities. This can happen when the car has driven very few kilometers or has been registered with a foreign license plate for only a short time. Avoid surprises and contact one of our import specialists if in doubt!

Note: If you need license plate registration for a country other than the Netherlands, we also offer these services. Please contact us to discuss the possibilities.