Missing CO₂ value when importing a car: what this means for BPM

When importing a car into the Netherlands, the CO₂ emissions are decisive for the amount of BPM. In practice, however, this CO₂ value is often missing from the vehicle documentation from the country of origin. Recently, the Dutch Tax Authorities have adopted a much stricter approach, particularly for imports from within the EU.

The burden of proof now lies entirely with the importer: if the CO₂ emissions cannot be substantiated, the Tax Authorities will automatically apply the maximum possible CO₂ value, resulting in the highest possible BPM.

What does this mean in practice for your car import? We explain it below.

Vehicles imported from the EU

In the past, the Scandinavian calculation method could be used when the CO₂ value was missing from the vehicle documentation. This is no longer permitted for imports within the EU. In such cases, the Tax Authorities will apply a forfaitary maximum CO₂ value, which almost always results in a (very) high BPM.

What happens if the CO₂ value is missing?

If the CO₂ emissions are completely unknown, the Tax Authorities will apply a forfaitary maximum CO₂ value. In practice, this represents the most unfavourable BPM scenario:

• NEDC
  • Petrol: 550 g/km
  • Diesel: 476 g/km
• WLTP
  • Petrol: 350 g/km
  • Diesel: 302 g/km

Which measurement method applies?

• Vehicles with a first date of registration before 1 September 2018 generally fall under NEDC.
• Vehicles with a first date of registration from 1 September 2018 fall under WLTP.
• The Tax Authorities determine this based on the first date of registration, not the import date.

Objecting to a forfaitary CO₂ value

If the Tax Authorities have applied a forfaitary maximum CO₂ value in the BPM calculation, the importer has the right to file an objection within six weeks after the BPM assessment. During this objection procedure, evidence of the correct CO₂ emissions can still be provided, for example through additional documentation or a subsequently obtained CoC.

Is there a solution?

A commonly used and effective solution is obtaining an original Certificate of Conformity (CoC) from the manufacturer. This document contains the official CO₂ value.

SCL Rotterdam can often assist in obtaining this document. The costs are generally relatively limited (on average from €250.00), while this can make a significant difference in the final BPM amount.

Vehicles imported from outside the EU

For vehicles originating from outside the European Union (such as the USA, Canada, the Middle East or Japan), there is in virtually all cases no official EU CO₂ value available. These vehicles are usually built to non-EU specifications, such as US-spec or GCC-spec vehicles, for which no CO₂ measurements have been performed according to European test standards.

In this situation, there are two possible routes:

1. Scandinavian calculation method
If no EU CO₂ data is available, the Scandinavian calculation method may often be applied. In this method, CO₂ emissions are derived based on vehicle characteristics such as weight, engine type and power, instead of European test measurements. This method is accepted by the Tax Authorities and can be favourable, but it is not always the best option.

2. EU type approval via a German KFZ registration document
An alternative is obtaining EU type approval via Germany, in combination with a technical data sheet. This involves checking whether emission and CO₂ data for the vehicle is already available, for example because the vehicle has previously been registered or tested in Europe.
If such data is available, the official CO₂ value can be determined based on the data sheet. This value will be stated on the German KFZ registration document and subsequently adopted by the Dutch RDW.

Although this route may involve slightly higher upfront costs, it can ultimately result in significant BPM savings.

Due to the stricter approach for EU imports, importing vehicles from outside the EU may in some cases have become more attractive.

Conclusion

The BPM payable on car imports now strongly depends on the origin of the vehicle and the available CO₂ documentation. Choosing the wrong approach can result in unnecessarily high BPM costs.

Unsure about the best route for your vehicle?Contact one of our experts.

We advise on the most favourable and correct approach per vehicle and guide you through the entire process.