Import a car as part of your household goods

Are you planning to move (back) to the Netherlands soon and do you want to take your car or motor with you? Do you dread the high taxes that come with importing a car, such as BPM, VAT and import duties? However, it is possible to prevent these high taxes, namely by means of a removal goods exemption, also called BPM exemption. By means of this exemption, the taxes will lapse.

Before moving to the Netherlands, you must arrange and know a number of things. These matters are listed below.

1. When do you qualify for an exemption from removal goods?

In order to receive this exemption, a number of conditions must be met in order to be able to import the car as household effects. If you do not meet these conditions, you are not entitled to this exemption.

Conditions:

• You have lived abroad for at least 12 months and you have had your main residence there;
• The car or motor has been in your possession and used for at least 6 months during your stay abroad;
• The passenger car, van or motor vehicle is part of your household effects;
• Your vehicle is used for the same purpose both abroad and in the Netherlands;
• The imported vehicle will not be sold, rented or loaned for the first 12 months of your stay back in the Netherlands.

All the points mentioned are explained below.

You have lived abroad for at least 12 months:

This condition is one of the most important. You must be able to prove that you have lived outside the Netherlands for at least 12 months and that you were deregistered in the Netherlands prior to that. However, if you have lived abroad without deregistering, you will not be eligible for the exemption.

The car has been in your possession and use for at least 6 months during your stay abroad:

The vehicle must have been in your possession abroad. In addition, the customs also requires that you have demonstrably used the car during your stay abroad. Possession and use are therefore both conditions to be eligible for the exemption. The use of the vehicle can be demonstrated on the basis of purchase invoice (with date on it), registration certificate and insurance certificate.

The passenger van or motor vehicle belongs to your household effects:

This condition means that the vehicle must be imported into the Netherlands with the rest of your household effects. You cannot enter the car until months later than the rest of your belongings. In such a case, the Tax Authorities could doubt whether the vehicle actually belongs to your household effects.

Your vehicle is used for the same purpose both abroad and in the Netherlands:

In general, this is a rule that everyone can comply with. If you used your vehicle abroad for private, business or business and private purposes, you must also declare this when entering the Netherlands. In most cases, cars are used for both business and private purposes.

The imported vehicle will not be sold, rented or loaned for the first 12 months of your stay back in the Netherlands:

If your vehicle has now been imported tax-free and registered in the Netherlands, it is not permitted to sell, rent or lend it in the first 12 months of your stay in the Netherlands. If you want to sell the car earlier, you still have to pay all import taxes. Do you want to lend your vehicle? That is allowed, but only to immediate family members. However, if you lend it to a non-family member, the tax authorities can impose an additional tax on you. In such a case, you still have to pay tax.

Does your car meet the requirements to be imported as removal goods? Then there are a number of other things that you must meet, depending on your moving country. These are discussed below.

2. Are you moving from an EU country to the Netherlands or from a non-EU country?

There are major differences between moving from an EU and a non-EU country. Both are discussed below.

2.1 Moving from an EU country

When you move from an EU country to the Netherlands, you can apply for an exemption via the tax authorities. They only handle written applications that are completely complete.

Technical requirements and MOT

In many cases, no technical adjustments to your car are required for this type of moving to be able to carry it out in the Netherlands, such as adjustments to the lighting of the car such as the fog lamps. The reason for this is because the car meets the European requirements. The RDW is obliged to take over the (possible) foreign MOT as a valid Dutch inspection. In this case, the car does not need to be re-inspected. However, it is important to keep all original proof of this and to submit it with the application.

Duration of the application

The average application time for a removal of household goods exemption through the Tax and Customs Administration takes an average of 4 to 6 weeks. However, you can speed up this process by using a De Haan relocation package. Kindly contact one of our employees about this.

2.2 Moving from a non EU country

When moving from a non-EU country to the Netherlands, your vehicle must always be cleared by an official Customs Freight Forwarder. In this case you will receive the exemption immediately after clearance. It is not possible to apply for the removal goods exemption yourself. The application always goes through a certified mover, such as De Haan relocation.

Technical requirements and MOT

In the event of a move from a non-EU country, the car must always be technically inspected by the RDW. They check whether the car meets the MOT requirements applicable in the EU / the Netherlands. If your vehicle does not meet this requirement, it will not receive a Dutch registration number and therefore no exemption.

Duration of the application

The exemption is issued immediately after clearance if the vehicle meets all the requirements.

2.3 Other information

Input limit

There is no limit to the number of vehicles to be imported. Any vehicle in your possession and used by you can be moved as removal goods along with the rest of the household effects. However, these vehicles must meet all requirements, otherwise tax must still be paid on the vehicles.

During the application

Have you moved in the meantime including vehicle (s), but is the application for the removal of household goods exemption still pending? In that case, you may continue to drive around the Netherlands with the foreign license plate in the meantime. But even in this case, there are a number of requirements that you must meet, namely:

• You pay Dutch road tax;

• Your foreign number plate is a valid number plate;

• You are in possession of the original foreign registration certificate and have it in the vehicle;

• Your vehicle is at least third party insured.

It is strictly not allowed to drive around in the Netherlands with a vehicle with a foreign registration number if there is no application for an exemption!

After the application

If you have been granted an exemption, you will receive this in the form of a BPM permit. This is a tax number that must be stated with the BPM declaration in order to be able to claim the exemption from tax. You have to arrange the tax authorities yourself. When you have completed this step, make an appointment with the RDW to report your car. They then inspect the car. Often one visit to an RDW inspection station is sufficient to enter your car. After this inspection, you must submit the complete BPM report to or send it to the nearest tax office in your region.

Do not pay unnecessary taxes. Take your vehicle with you as part of your removal goods. Our move coordinators are happy to help you with the process of temporary clearance and advice regarding the RDW and Tax Authorities, provided that the car or motorcycle is part of a household item to be moved. In that case, please feel free to contact us.

Bron: Automotive Import