To import a US auction car into the Netherlands, budget for the auction price, shipping, EU duty, 21% Dutch VAT, RDW inspection and BPM. BPM is the country-specific cost that can change the decision: it depends on official CO2 data, fuel type and the depreciation method for used vehicles.

Quick answer: what makes the Netherlands different?

Customs duty and VAT are calculated from auction and logistics data, but BPM is calculated separately for Dutch registration. A cheap high-CO2 car can become unattractive once BPM is added, while an older used car may benefit from depreciation if the method is accepted.

1. Before bidding: collect CO2 early

For the Netherlands, do not rely only on make and model. You need official CO2 emissions, preferably the value RDW or Belastingdienst will accept. Belastingdienst explains that BPM starts with CO2 emissions and that WLTP is used for newer cars; if there is no reliable CO2 value, the BPM position becomes uncertain.

2. Customs value, duty and VAT

The EU import calculation starts with customs value: purchase price, buyer fees, freight and insurance up to EU entry. For passenger cars, the calculator uses 10% duty as a planning rate, then 21% Dutch VAT on the VAT base. Keep auction, payment and shipping documents for customs.

3. BPM calculation

Belastingdienst publishes BPM tables. For 2026 passenger cars, the table uses CO2 brackets with a fixed amount plus an amount per gram above the lower bracket. Used cars can reduce gross BPM through an accepted depreciation calculation. Diesel vehicles can require a diesel surcharge, so fuel type must be accurate.

4. RDW inspection

A vehicle from outside the EU/EFTA is tested extensively by RDW, often at the Lelystad test centre. Budget RDW inspection, technical changes, number plates, insurance, possible APK-related work and local delivery separately from import tax.

5. Documents and data checklist

Collect title/export papers, auction invoice, bill of lading, freight invoice, proof of payment, VIN, first registration date, odometer, fuel type, engine capacity, CO2 evidence, damage report and repair plan. Without CO2 and a defensible depreciation basis, BPM is only an estimate.

6. How to use the Vehistra calculator

Select Netherlands, enter the final bid and logistics costs, then add official CO2 in g/km. If you have a BPM depreciation percentage, enter it as the local tax reduction. If you do not, treat the local tax warning as a reason to ask a Dutch specialist before bidding.

7. Common mistakes

The main mistakes are ignoring BPM, using the wrong CO2 test value, forgetting diesel surcharge, assuming US salvage documents will be accepted without extra checks, and treating RDW approval as a formality. The Netherlands can be efficient, but it is not automatically cheap for every car.