Reviewed 9 October 2026. Scope: permanent passenger-car imports from China. Commercial distribution, personal imports and special relief must be assessed under their own rules.
The Netherlands provides a clear official process for approving vehicles imported from outside the EU. For a Chinese EV without European type approval, the principal risk is often the technical approval cost, followed by customs treatment and BPM registration tax. Assess those three workstreams before committing to a vehicle shipment.
Background: European type approval changes the import route
RDW states that vehicles without type approval need individual approval. In most cases the extensive testing takes place at Lelystad, and inspection costs remain payable even if a vehicle is rejected. Appropriate existing type-approval evidence can instead allow an identification and document-verification route.
Request a manufacturer CoC for the actual specification and VIN. Ask RDW or the technical specialist whether its European approval is recognised and complete. A model name in a European brochure does not establish that a China domestic-market variant carries the same approval.
For a business order, obtain an evidence assessment and written testing budget before allocating stock. Determine which documents require manufacturer cooperation, which modifications are possible and who is responsible if evidence cannot be obtained.
Customs policy: China-origin BEV duties and Dutch VAT
The usual ordinary EU car import duty is 10%, subject to classification and the live tariff. Covered new China-origin BEVs also face producer-specific countervailing measures. There is no China–EU free-trade preference that can simply be inferred from the port of shipment.
The Dutch standard VAT rate is 21%. Have the customs agent calculate the import-VAT base from the customs value and applicable duties and costs. Ask it to identify the exact tariff line, manufacturer additional code and any accepted undertaking or other measure affecting the shipment.
A February 2026 approved price undertaking for Volkswagen (Anhui)’s CUPRA Tavascan concerns that specific arrangement. It is not general duty relief for Chinese electric cars. Require evidence for any claimed exception before using it in the quotation.
Use an importer-of-record agreement that identifies who declares the goods and supplies the clearance records. Decide whether entry through Rotterdam is final customs clearance or a transit stage. Keep any business VAT-accounting arrangement separate from the actual customs declaration and the buyer’s eligibility to recover tax.
2026 BPM: an electric passenger car is no longer automatically zero
The Tax Administration’s 2026 new passenger-car table has a €687 fixed amount at zero CO₂ emissions. A zero-emission passenger EV therefore does not automatically have zero BPM. The applicable registration date and vehicle category must be checked; a van’s treatment should not be copied into a passenger-car budget.
The same guidance states that PHEV passenger cars no longer have a separate tariff from 1 January 2025. Used-car calculations can involve current or permitted historical rates and depreciation arrangements. Ask the tax specialist to establish the actual new/used status and accepted emissions evidence instead of applying the seller’s marketing label.
The Tax Administration requires RDW inspection before the BPM return. A registration certificate follows the relevant tax approval, and any BPM due must be received first. Its online filing page identifies eligibility conditions for electronic filing and the circumstances requiring a paper return.
Prepare the VIN and required catalogue-price and vehicle data before the filing stage. If a technical record is missing, address it with the specialist rather than inventing an emissions figure. Treat BPM as a registration workstream distinct from customs duty and import VAT.
Individual approval: do not assume a batch shares one result
RDW says that multiple vehicles without European type approval cannot be approved as a series under its described individual-import route, even if they are the same type. Each requires separate approval. This has a material effect on a dealer’s unit economics and inspection timetable.
Budget examination, transport to the testing location, modifications and possible reinspection for every affected car. Ask the technical specialist to review lights, mirrors, tyres and the remaining relevant standards before shipment. A passed first vehicle does not establish an automatic series approval for subsequent VINs.
For vehicles with serious damage history, RDW identifies an additional repair-approval stage. Obtain a condition and history review before purchasing a used EV. Battery diagnostics and a pre-shipment inspection support the purchasing decision, while the authority determines technical acceptance.
Procedure and documents for clearance and registration
Arrange the project in order: establish the RDW route and evidence; obtain customs classification and a tax estimate; confirm stock and ownership; inspect the vehicle and complete export documents; ship; declare to Customs; complete RDW examination; file and settle applicable BPM; obtain registration, plates and insurance.
Maintain a VIN-indexed file with contract, invoice, manufacturer specification and CoC where available, foreign registration documents where relevant, bill of lading, customs declaration and release, technical reports and BPM evidence. Keep applicant or business details consistent with the intended registration.
For dealer stock, use the business registration and stock arrangements applicable to the importer. KVK distinguishes registration for own use from including vehicles in dealer stock. Ask the Dutch adviser to confirm the relevant arrangements and responsibilities rather than registering every car under an improvised private purchase structure.
Confirm lawful transport to the testing location. Do not assume that port release supplies a temporary registration number. Arrange a transporter or the valid plate and insurance route identified by the responsible authority.
Continue planning your China EV import
Return to the country import-guide directory to keep the destination rules beside your vehicle shortlist. For a Netherlands enquiry, compare available model families and record the exact factory steering layout, powertrain, charging interface and approval evidence before choosing a grade.
Comparing destinations? Read the separate guides for Norway, Switzerland. Their tax and registration rules apply to those markets and must not be carried over to Netherlands.
Use our China import service overview to define who handles sourcing and documents, and the EV charging checks to prepare the operating specification. Send that specification with the destination and quantity in your enquiry.
Commercial suitability and an actionable sourcing quotation
Check charging inlets, AC/DC protocol, supplied equipment and interoperability with the intended Dutch chargers. Require a recorded charging demonstration and practical local diagnostics and parts support. Assess connected services, accounts and warranty availability separately from the vehicle’s badge.
A business buyer should document product-support and importer responsibilities, including how customer defects or manufacturer updates will be handled. Include a contingency for delayed evidence or a failed inspection. Compare quotations using the complete approved-and-registered cost rather than only the China purchase price.
Request a Netherlands EV sourcing quotation →. Provide the model, grade, quantity, intended port and RDW assessment. Auto From China can prepare stock identification, a vehicle inspection record and shipping scope. Make shipment conditional on the agreed approval evidence and documentary package.
Official references
- RDW: individual approval, testing, series limitations and damage
- KVK: ordinary EU duty, business registration and importer responsibilities
- European Commission: China BEV measures
- European Commission: specific February 2026 undertaking
- Dutch VAT Act: standard rate
- Tax Administration: 2026 passenger-car BPM table
- Tax Administration: BPM filing after RDW inspection
- Dutch government: business vehicle import steps
Apply the legislation and tariff measure effective on the declaration or registration date, as relevant. The review date records our source check; older procedural manuals remain identified as such.