A person registered as a legal resident in the Netherlands may not own and use a vehicle from another country. Tourists and visitors to the Netherlands may drive their foreign-plated car.
The process of importing a foreign-registered vehicle to the Netherlands for personal use is similar regardless of whether it is registered in a country within the European Union (EU) or non-European Union country.
The RDW (Rijksdienst voor het Wegverkeer) is the national authority for road traffic, transport and vehicle administration. The RDW provides and online introduction to its services.
There is free movement of goods throughout the EU area, and this applies to all personal belongings including cars and motorcycles. However, an import permit is needed for a tax-free registration of a car or motorcycle. Permits are granted to those who have lived in another EU state for at least twelve months and who have owned the car or motorcycle for at least six months. It may not be sold for 12 months after arrival in the Netherlands. The owner should apply for this permit at the Dutch customs office in their Dutch town of residence (or intended residence).
If moving to the Netherlands from an EU-member state, there are no special requirements for bringing a used vehicle and no additional VAT/BTW will be due provided the car is more than six months old.
If moving to the Netherlands from a non-EU country, privately owned cars or motorcycles may be registered tax-free although a permit is required. It is advisable to apply for this permit from the customs office of the intended district of residence before arriving in the Netherlands.
A permit may be granted if the applicant has lived in a non-EU state for at least twelve months and has owned the car or motorcycle for at least six months. In addition to the permit, a Single Administrative Document (Enig Document) must be completed.
If the import permit is not granted, the vehicle may still be imported, however it will be taxed.
Taxes that may be involved in the import process are: