When the bike comes from outside the EU, three things are added to the story of buying within the EU: a customs declaration at the border, import duties and import VAT, and a stricter approval of the bike before it can be registered. The UK counts as outside the EU since Brexit, which matters if you want a British bike.
The customs declaration
Dutch Customs says you must file a declaration at the place where the motorcycle enters the country, for example the port of Rotterdam. Customs then calculates the import duties and the VAT you have to pay. The declaration is usually done by the shipping company or a customs broker, so ask for their fee in the quote.
Duties and VAT: ask for the number in advance
The Belastingdienst says import VAT is calculated on the customs value, which is the value of the goods plus transport, insurance and similar costs up to the outer border of the EU. The import duty depends on the classification of the goods and on where they originate, so do not assume that a classic bike is duty-free. The Dutch Customs page for private importers does not give percentages. Ask a customs broker or the Customs contact centre for a calculation for your specific bike and invoice before you buy, and include it in your price. Keep the invoice and the proof of payment: Customs asks for the value you actually paid.
Approval by the RDW
For a motorcycle from outside the EU the RDW has to approve the vehicle first. According to the RDW this usually happens at its test centre in Lelystad. The RDW lists a provision for older vehicles: a motorcycle or moped with a first registration date before 1 January 2006 can be inspected at a regular inspection station instead, though it still needs a technical assessment. The foreign registration documents are kept by the RDW, so make copies before you hand them in.
The RDW inspects, among other things, the horn, mirrors, lights and tyres, the sound level and exhaust, the brakes, the identification of the vehicle and how it behaves on the road. Mirrors, lighting and sound level are on that list, so check them with the seller before shipping.
BPM and the 25 year rule
As for an EU import, the BPM is not due on a motor vehicle that is 25 years or older, and it is due on a younger one. Read importing a motorcycle within the EU for the rest of the registration. After registration, the tax authority sends the road tax invoice automatically. If you meet the conditions in the Dutch rules you pay no road tax at all.
If you are moving, not buying
The Belastingdienst lists exemptions for people who move to the Netherlands from outside the EU with their household goods, and for a temporary stay. These are meant for people who move, not for people who buy a bike abroad and ship it home. Do not try to use them for a purchase.
Shipping and insurance
Get a quote that states what is included: loading, sea freight, customs clearance, delivery and insurance. Insure the bike for its full value for the whole journey, and photograph it at loading, because damage claims depend on proof of its condition before the trip. Read shipping a classic motorcycle.
Order of work
- Ask Customs or a broker for the duty and VAT for this bike and this price.
- Ask the RDW (or your own authority) what it wants to see, and whether the bike must go to a test centre.
- Agree the documents with the seller and pay safely: safe payment when buying a classic.
- Ship insured, declare at the border, pay duty and VAT.
- Get the bike approved and registered.
