从中国进口汽车到荷兰 / 欧盟：落地成本完整指南 2026

Importing a car from China to the Netherlands: duty, BTW, BPM and RDW approval

A Chinese-market car can be imported into the Netherlands by a private person or a company. It pays EU customs duty and import BTW, then the CO₂-based registration tax BPM before it gets a Dutch kenteken. A new Chinese-built electric car also pays the EU countervailing duty. A car from outside the EU must first be inspected and approved by the RDW.

Policy checked: 26 October 2026. Each rate and step links to its official source. Valuation, exemptions, approval and registration are decided by the Douane, the Belastingdienst and the RDW; nothing here guarantees the outcome.

Who can import, and what the car must be

Individuals and companies may both import. Dealing with Dutch customs requires an EORI number, as the government's business portal notes; a private person usually works through a customs broker. Left-hand drive is not an issue. Before a Dutch registration can be requested, the RDW must inspect the car, and a car from outside the EU or EFTA is tested extensively, usually in Lelystad.

Taxes and the landed cost

1. EU customs duty 10% on the customs value (car, freight, insurance), TARIC 8703. The car is declared where it enters, for example the port of Rotterdam, and the Douane calculates duty and turnover tax.
2. Countervailing duty on new Chinese-built electric cars, Regulation (EU) 2024/2754: BYD 17.0%, Geely 18.8%, Tesla 7.8%, other cooperating producers in the Annex 20.7%, all others including SAIC 35.3%. A manufacturer's rate needs that manufacturer's invoice with the Article 1(3) declaration; otherwise 35.3%. Under CN note C/2025/330 a car is still new if registered 6 months or less or driven 6,000 km or less, so a used car must exceed both, with proof. Petrol, diesel and plug-in hybrids are not covered.
3. Import BTW 21%, the general rate, on the customs value including transport to the destination plus import duties, paid to customs.
4. BPM, 2026 tariff on WLTP CO₂: €687 plus €2 per gram up to 77 g/km; then €82 per gram to 100 g/km, €181 to 139 g/km, €297 to 155 g/km and €594 per gram above 155 g/km. A zero-emission car pays the €687 base. Plug-in hybrids have had no separate tariff since 1 January 2025 and use the same table. A diesel above 70 g/km adds €114.83 for every gram above 69 g/km. Used cars get a depreciation reduction, which this calculator does not apply.

Two petrol SUVs, calculated live by this site's rules engine. BPM is steep and very sensitive to CO₂; the engine uses a default of 150 g/km (€13,053) because these cars' certified values are not on file. On the official table, 130 g/km would be €8,157 and 170 g/km €23,448, so recalculate with the CO₂ on the car's certificate. The two RDW rows are the RDW's published fees; the customs broker and plates are a platform estimate inside the row after them.

Landed charges come to about 117–124% of CIF, or 204–222% on top of the ex-works price. An electric car would pay only the €687 BPM base but, if new, the countervailing duty; run the calculator with the actual model. The customs and tax assessments prevail.

RDW approval, BPM return and kenteken

A car without an EU certificate of conformity (COC) has no type approval to rely on, so the RDW approves it individually after its inspection. The order, per the government portal and the Belastingdienst: customs clearance, RDW inspection, the RDW sends the vehicle data to the Belastingdienst, you file the BPM return (it falls due when the car is entered in the registration register), and once the RDW and the Belastingdienst agree the registration certificate follows within five working days. Then come plates and insurance.

The RDW's published fees at its Lelystad test centre are €1,128 for a passenger car (category M1), or €1,986 if it was built on or after 1 January 2024; a re-test costs €650, and the inspection is billed even if the car fails. After approval come the individual approval certificate (IGC) at €72.50, entry in the registration register at €50 and registration in your name at €13.10. The RDW calls within two weeks of the request to schedule the test. Non-EU cars are often rejected on lighting, mirrors, tyres, horn and noise, and newly fitted rear fog lamps and side indicators need EU type approval; any fixes come on top. The calculator uses €1,986 + €72.50 for a new car and about €300 for the customs broker and plates (a platform estimate, not a quote). For a new car, an EU individual approval under Article 44 of Regulation (EU) 2018/858 from any member state must be accepted in the Netherlands; a national approval (Article 45) is valid only where issued (Article 46). Approval is the RDW's decision; LandedCar does not guarantee registration.

Shipping and customs clearance

Cars ship from southern China by container to Rotterdam; the calculator uses the current reference freight and insurance. The seller provides the invoice, export declaration, bill of lading and the Chinese certificate of conformity with translation. LandedCar delivers to the port (FOB or CIF); the customs declaration, BTW, BPM, RDW inspection and registration are done in the importer's name by the importer or their agent, and the responsibility for each step must be written into the quotation and pro forma invoice.

Frequently asked questions

I am moving from China to the Netherlands. Can I bring my own car without paying tax? The Douane's removal-goods relief requires at least 12 consecutive months living outside the EU, at least six months' ownership and use, import within 12 months of settling, and no lending, renting or transfer for 12 months after import, in line with Regulation (EC) 1186/2009. With that relief, the Belastingdienst says no BPM, BTW or duty is due, but a paper BPM return is still filed. The RDW inspection is still required.

Does a used Chinese electric car avoid the countervailing duty? Only if registered more than six months and driven more than 6,000 km, with proof of both.

Will a Dutch dealer honour the warranty? Do not assume so; ask the seller.

Sources, checked 26 October 2026: Belastingdienst: BPM tariff 2026 · Belastingdienst: BPM on imported vehicles · Belastingdienst: when BPM is due · Belastingdienst: BPM exemptions · Belastingdienst: BTW rates · Belastingdienst: import BTW · Douane: cars and motorcycles · Douane: removal goods · Ondernemersplein: importing a car · Ondernemersplein: customs · Reg. (EU) 2024/2754 · CN note C/2025/330 · Reg. (EU) 2018/858, Art. 44–46 · Reg. (EC) 1186/2009 · TARIC 8703 · RDW: approval of vehicles from outside the EU, fees. The RDW rows are the RDW's published fees; the customs broker and plates amount is a platform estimate. Rules change; the decisions of the Douane, the Belastingdienst and the RDW on the actual vehicle prevail.