According to the 2019 financial Dutch law – with effect from 01/01/2019 – for all vehicles over 30 years old, (according the date on the original Title), not extremely modified, import duties are calculated: at 9% of VAT on declared sales value / on declared sales value + Ocean freight cost.
For such vehicles we also offer the opportunity for customs clearance in Belgium where the import duties are equal to 6% (calculated as above), but, due to additional costs via this route, this option is only offered for vehicles of min. 50,000 USD value: specific quotes are evaluated on a case-by-case basis.
In order to avoid possible VAT/IVA adjustment requests, we recommend, where feasible, to also use the services of purchase through us via NL and the license plate offer.
About all the other vehicles considered “modern”, see the calculations described in the sample below, considering: Dutch VAT at 21% and – for cars: 10% duties; – for motorcycles up to 250 cc: 6% duties; – for motorcycles above 250 cc: 8% duties.
Furthermore, for all vehicles between zero and 9 years plus 6 months of age, it is mandatory to pay the BPM tax, which can be calculated exactly knowing the data of each vehicle. This tax can only be refunded if the vehicle for which it was paid is exported and registered in the country of final destination no later than 13 weeks after the official date of export from the Netherlands.
FOR OTHER EUROPEAN COUNTRIES
If a customer would like to clear a vehicle in his/her country of residence (usually not recommended – not such an easy procedure), we can evaluate to proceed with a document of transit (T1): in this case, the customer must personally settle the costs due, according to current regulations, with VAT/IVA and duties rates of his Country and without tax relief of import duties.
Example – Import taxes without facilitation: For example, according to the Italian laws import duty and sales taxes are always: 10% import duty is calculated from the declared value + Ocean freight cost (for the declared value is necessary a proof of payment – ex. bank wire transfer receipt – and a pro-forma invoice); 22% Sales Taxes are calculated on a total value of: duty + vehicle declared value + Ocean freight cost. [For a TOTAL roughly of 34% of the declared value including freight.]
CUSTOMS APPLICATION, PORT TAXES AND LOGISTIC
Indicative costs about shipments to Holland (usually to Rotterdam, NL), according to the new Dutch Customs regulations (2018/2019):
900 Euro per car / 750 Euro per motorcycle. It includes: container unloading and cleaning, port/Customs fees, import application, including the withdrawal and the transportation to our partners shop or the pickup and the delivery to the European carrier for the final shipment. In the case of total project cars, particularly difficult to handle, the indicated rate may undergo increases.
“Financial transaction release fee”
Customs account fee calculated – per vehicle – on the base on its USD value: from zero up to 10,000 USD = 50 Euro fee / over 10,000 USD up to 25,000 USD = 100 Euro fee; over 25,000 USD up to 50,000 USD = 150 Euro / over 50,000 USD up to 100,000 USD = 275 Euro; over 100,000 USD up to 180,000 USD = 350 Euro* / over 180,00 0USD = to be evaluated*.
*over 100,000 USD value is also mandatory to get from customer a deposit for the import duties due (VAT), equal to the 80% that amount. The “financial transaction release fee” is required with these terms according to the actual Dutch Customs regulations (2019).
A&M Garage LLC and its partners are not responsible for any sudden changes in local laws and regulations.
For any information, advice or for inquires do not hesitate to contact us!