Embassy of the Kingdom of The Netherlands, Ottawa, Canada

Moving to the Netherlands? And taking your belongings with you? You might be entitled to import these belongings under tax-free conditions. You can even bring your private car into the Netherlands. In that case you will have to make a few provisions but your mover will usually take this off your hands. Read all about it in the following information from Dutch Customs.

Contents

Who is this information for?
Moving from an EU country
Moving from a non-EU country: permit and declaration
Importing a car or motor cycle
Further Information

Who is this information for?

This brochure is intended for people who are moving to the Netherlands and wish to import household effects. Normally import duty is charged on imported goods, but this is not necessarily the case when you are moving.

The brochure contains information on the rules that apply if you want to import household effects into the Netherlands. Special rules apply for motor vehicles such as cars and motor cycles.
Moving from an EU country

If you are moving to the Netherlands from an EU country, you will not have to pay tax on the household effects you import.
Moving from a non-EU country: permit and declaration

If you are moving to the Netherlands from a non-EU country, you must apply in advance for a permit to import goods tax-free. (See 3.1.) You will also have to declare the goods to the customs authorities. (See 3.2.)
1. How to obtain a permit
  
  Before you move, you must apply for a permit from the customs authorities in the customs district in which you will be living. You can look this up in the appendix ‘The Customs Service in the Netherlands’. If you are not sure please call the Customs Tax Information line at +31-45-574-3031 Mo.-Fri. 8 a.m. – 10 p.m. local time.
  
  Conditions relating to your personal situation:
  - You must have been resident in the country from which you are moving for at least 12 months;
  - You must have spent at least 185 days a year in that country for family or social reasons or for cultural or professional activities.
  Please note the following exceptions:
  - If you have been sent on a temporary working assignment to a country outside the EU or if you are studying in a country outside the EU, then your country of residence is taken to be the country where you have family and social ties and/or where you are engaged in cultural activities;
  - If you work in one country but you family and social ties and/or cultural activities are in the other, then the latter is deemed to be your country of residence, provided you return there frequently.
  Conditions applying to your household effects:
  - The goods you import must have been in your possession for at least six months and must have been used in the country you are leaving. The period of six months ends on the day you take up residence in the Netherlands for an indefinite period;
  - You must submit a list of all the goods you wish to import tax-free;
  If all conditions relating to your personal situation and the goods are fulfilled, you will be sent a permit. If not, you will not receive a permit and you will have to pay tax on the imported household effects.
2. How to import your household effects into the Netherlands
  
  You must apply for the ‘Single Administrative Document’ from the customs authorities in advance. Please read the instructions provided before filling in this form. You may also request assistance from a customs official.
Importing a car or motor cycle

If you are importing a car or motor cycle into the Netherlands, it makes no difference whether you are importing it from an EU or a non-EU country. The rules are the same in both cases: you must apply for a permit to import it tax-free. This permit is required in addition to the one required for your other household effects (See section 3).

Section 4.1 sets out how to apply for such a permit. You must declare a car or motor cycle separately to the customs authorities when moving from a non-EU country. For this purpose, you must fill in a form as set out in section 4.2. Moreover, you have to pay road tax and have registration documents, make a declaration for BPM, and have third party insurance for your vehicle. See section 4.3.
1. Applying for a permit
  
  You must apply for a permit from the customs district in which you will be living before you move to the Netherlands.
  
  Permits are issued subject to the following conditions:
  - The car or motor cycle must have been in you possession for at least six months and must have been used in the country you are leaving. The period of six months ends on the day you take up permanent residence in the Netherlands;
  - Following importation, the car or motor cycle may not be lent out, pledged, leased or sold for 12 months. If you wish to do so anyway, you must inform the customs authorities in the customs district in which you live. They will decide whether you have to pay tax.
  If all the conditions relating to your personal situation and the goods are fulfilled, you will be sent a permit. If not, you will not receive a permit and you will have to pay tax on the imported vehicle.
2. How to import a car or motor cycle
  
  Before you move from a non-EU country, you must apply for the Single Administrative Document form from the customs authorities. Explanatory notes accompanying the Document will help you fill in the form. You may also request assistance from a customs official.
3. What else do you have to do?
  
  Motor vehicle tax
  
  You have to pay road tax before the vehicle is allowed on the road. You will receive a road tax form with the permit. You must complete and return this form and pay the road tax owed immediately. If you do not do so, your vehicle will not be allowed on the road.
  
  Vehicle registration number and vehicle registration certificate
  
  Your car or motor cycle must have a Dutch registration number and a Dutch registration certificate. This requires a technical inspection by the National Vehicle Administration Agency (RDW). You can obtain an application form, and the RDW will inform you of the date and time of the inspection. If your vehicle passes the inspection, you will have to make a declaration for BPM. After that you will be sent a vehicle registration document. You are responsible for obtaining registration plates yourself.
  
  See section 5 for address and telephone number of the RDW.
  
  It is advisable to inform the Head Office Road Tax of your new vehicle registration number. A form for this purpose is available from Post offices and from the following address:
  
  Belastingdienst/Centraal Bureau Motorrijtuigenbelasting
  PO-Box 9047
  7300 GJ Apeldoorn
  The Netherlands
  Tel. +31-55-578.2244
  
  Third party insurance
  
  Remember to take out third party insurance for your car or motor cycle. Your insurance broker or company can arrange this for you.
Further information

You may have further questions not answered in this brochure. For general questions on customs matters you can telephone the Customs Tax Line: +31-45-574.3031 between 8.00 a.m. and 5.00 p.m. local time, Monday to Friday.

For more complex questions please contact the customs district in which you will be living (see the list).

If you require information about vehicle inspection and vehicle registration, please contact:

Rijksdienst voor het Wegverkeer
Skaggerak 10
9642 CZ Veendam
tel. 011 31 598 699 911

If you require information on motor vehicle tax, please contact:

Belastingdienst/Centraal Bureau Motorrijtuigenbelasting
PO-Box 9047
7300 GJ Apeldoorn
tel. +31-55-578.2244

The Custom Services in the Netherlands

Douane District Amsterdam
Leeuwendalersweg 21
1055 JE Amsterdam
PO-Box 80910
10005 DA Amsterdam
tel. +31-20-586.7511
fax +31-20-682.1741

Douane District Arnhem
Velperweg 19
6824 BC Arnhem
PO-Box 9046
6800 GJ Arnhem
tel.+31-85-378.1100
fax +31-85-378.1199

Douane District Enschede
Transportcentrum 3
7547 RT Enschede
PO-Box 464
7500 AL Enschede
tel. +31-53-484.7777
fax +31-53-432.5500

Douane District Groningen
Kempkensberg 8
9722 TB Groningen
PO-Box 380
9700 AJ Groningen
tel. +31-50-5241900
fax +31-50-527.4599

Douane District Heerlen
Schakelweg 5
6411 NX Heerlen
PO-Box 2873
6401 DJ Heerlen
tel. +31-45-576.9222
fax +31-45-574.2233

Douande District Hoofddorp
Saturnusstraat 35
2132 HB Hoofddorp
PO-Box 678
2130 AR Hoofddorp
tel. +31-23-567.1313
fax +31-23-562.1494

Douane District Roosendaal
Markt 17
4701 PA Roosendaal
tel. +31-165-594.700
fax +31-165-562.335

Douane District Rotterdam
Houtlaan 21
3016 DA Rotterdam
PO-Box 1417
3000 BK Rotterdam
tel. +31-10-224.5400
fax +31-10-414.8453

Douane District Venlo
Hogeweg 85
5914 BC Venlo
PO-Box 1916
5900 BX Venlo
tel. +31-77-359.0555
fax +31-77-351.3346

Belastingdienst / Directie Douane
Marten Meesweg 95
3068 AV Rotterdam
PO-Box 84008
3009 CA Rotterdam
tel. +31-10-407.3100
fax +31-10-421.8790/8798

The Netherlands Customs
- Controls importation, exportation and transit of goods
- Levies and collects import duty and domestic excise duty
- Enforces Dutch and EC regulations
- Is responsible for helping to protect the quality of our society
- The customs authorities aim to be as practical and efficient as possible while at the same time upholding legal security and equal rights.
- The public can expect a high standard of service due to the professionalism and motivation of customs officials.