Importing a used car from Poland to the Netherlands: steps, costs and documents

Before paying, establish the seller's authority to sell, the sale document, the match between the car and the original documents, the tax position, the Polish deregistration sequence and transport arrangements. Driving the car yourself requires written confirmation from the registration office and insurer; otherwise, carriage on a vehicle transporter is procedurally safer. 1 2 3

Decide before paying

Value added tax (VAT) and private motor vehicle and motorcycle tax (BPM) use different tests for whether a car is used; document the outcomes before paying. 4 5

Check the car, seller and documents

Check CEP using the registration number, vehicle identification number (VIN/chassis number) and date of first registration. This is not proof of unencumbered ownership, a complete foreign history, an accident-free past or the car's current mechanical condition. No specific car has been checked; commission a physical inspection and compare the VIN, mileage and documents. 6

Verify the seller's identity and authority to sell. Keep a signed document identifying the parties, car, VIN, price, date/time, handover and known encumbrances. A general notarisation requirement, or the ability of a foreign buyer to complete every registry step independently, has not been established. 1 2

Take valid ID and the complete original registration certificate to RDW; make the BPM copy in advance. A certificate of conformity (CvO; often CoC internationally) is optional, but its CO2 value affects BPM. 3

Polish export, deregistration and transport

The official summaries differ: simplified deregistration appears to require both proof of sale and a copy of the foreign registration, while the ministry page refers to a vehicle registered or sold abroad. Temporary export registration can initiate ex officio deregistration. Ask the chosen office to confirm the sequence in advance. 1 2

Under the simplified route, the owner, co-owner or authorised representative applies for deregistration at the office of last registration; supporting evidence in another language requires a Polish sworn or consular translation. For temporary export registration, a non-resident can use the office for the place of purchase or collection. It lasts no more than 30 days; the additional 14 days are not a travel extension. 1 2

RDW does not provide a registration number for the journey from Poland to the Netherlands. 3 The one-day registration is valid only on the Dutch inspection day and for the shortest route to RDW and home. Relief for brief use of a foreign-registered vehicle requires advance online notification and the vehicle to have been made available abroad; it applies for no more than two weeks and once per vehicle/user per 12 months. If the conditions are breached or use continues for longer, BPM and motor vehicle tax (mrb) are due from day one. 13 14

RDW import inspection, BPM and Dutch registration

For this EU/EFTA route, a private applicant must be at least 18 and registered in the Personal Records Database (Basisregistratie Personen). RDW identifies the car and assesses the documents; this is not a general inspection of its mechanical condition. A hazard or damage can, however, result in a prohibition on driving the vehicle. 3

Ask RDW to carry over a valid Polish inspection by presenting the original report, a note on the registration certificate or a sticker; acceptance is not guaranteed. If there is no accepted evidence or periodic roadworthiness inspection (APK) carried out by RDW, arrange an APK for an APK-liable car immediately after receiving the registration certificate, or you risk a fine. 3

Submit the BPM return only after RDW approval and electronic transfer of the vehicle data. For BPM purposes, 3,000 km or more is treated as used in any event; less does not automatically mean new. Gross BPM is based on RDW's CO2 value. New cars use WLTP; used cars from before 1 July 2020 follow the available NEDC/WLTP values, and cars from before 2018 have no WLTP value. 15 5

Where CO2 is missing, for the period ‘1 July 2020 to the present’ the page lists 550 g/km for petrol and 395 g/km for diesel; older periods may have the more favourable values 507/356 and 350/302 (petrol/diesel). For a used car, compare the permitted current and historic rates and choose the most favourable permitted depreciation method: a trade price list, the statutory table or an appraisal report. Do not assume that the appraisal-report method is available; special cases, an appraiser, roadworthiness and a maximum of one month before RDW all play a role, while the official AND/OR eligibility remains unresolved. Check the form instructions. 5 16

There is no customs import duty within the EU. VAT-new means in use for no more than six months or no more than 6,000 km; Dutch value added tax (VAT) is then due through the special EU-vehicle return. VAT-used requires the car to be more than six months old and to have covered more than 6,000 km: Dutch acquisition VAT then does not arise merely from the transfer, but invoice or margin-scheme treatment may differ. 11 17 12

After approval by RDW and the Dutch Tax and Customs Administration, RDW states five working days for the registration certificate and a further two working days for the complete registration code, subject to post. Have number plates made by a recognised manufacturer. Where insurance is required, activate Dutch third-party liability insurance (WA insurance) from the time the car is registered in your name; the reporting code is the last four digits of the VIN. Registration in your name constitutes the mrb return. The bill follows automatically; enquire if no bill has arrived after one month. The amount depends on vehicle type, weight, fuel, environmental characteristics and province. 3 18

A budget without false certainty

The counter fees apply on 13 September 2026; other items require input. Do not add alternatives together or give a final total.

Chronological checklist

Keep originals and copies; every action remains open.

Frequently asked questions

Does the Polish CEP check prove that the car is problem-free?

Use the registration number, VIN and date of first registration for screening only. CEP does not prove unencumbered ownership, a complete foreign history, an accident-free past or the car's current mechanical condition. Have the car inspected and compare the VIN, documents and mileage. 6

Can I drive the purchased car from Poland to the Netherlands myself?

Only with confirmed Polish export registration and written cover for the VIN, number plates and transit. Validity of up to 30 days does not prove cover or recognition. Without conclusive evidence, carriage on a vehicle transporter is safer. 2, 3

When do I, as the buyer, pay Polish PCC?

When buying a car in Poland in a sale between private individuals, PCC may apply if the transaction is not covered by the stated VAT exclusion AND the taxable base is above PLN 1,000 AND no exemption applies. The sale is exempt up to and including PLN 1,000. Otherwise, the buyer generally pays, within 14 days, 2% of market value. Separately assess the own-use exemption for a qualifying buyer with a disability. 7, 8, 9, 10

When is VAT due in the Netherlands on the Polish car?

VAT-new means in use for no more than six months OR no more than 6,000 km; you then use the special Dutch return for a new EU vehicle. VAT-used requires the car to be more than six months old AND to have covered more than 6,000 km. Invoice or margin-scheme treatment may differ. 4, 17, 12

Is the RDW import inspection also a technical inspection or APK?

No. RDW identifies the car and assesses the documents; this is not an assessment of its general mechanical condition. Present the original evidence and ask RDW to carry over the Polish inspection; acceptance is not guaranteed. Without acceptance or an RDW APK, arrange an APK for an APK-liable car immediately after receiving the registration certificate. 3

What happens after approval by RDW and the Dutch Tax and Customs Administration?

RDW states five working days for the registration certificate and a further two working days for the complete registration code, subject to post. Have number plates made by a recognised manufacturer, activate WA insurance when the car is registered in your name and enquire if the mrb bill has not arrived after one month. 3, 18

If you are considering an inspection before payment, check availability for the location in Poland. The website lists Poland, but availability at the specific location must be confirmed before ordering. The provider is Carvago Deutschland GmbH; the displayed terms have applied since 1 August 2026. A report within 48 hours after inspection, excluding weekends and public holidays, is indicative and depends on availability and circumstances. Access to the seller and car, the time available, weather and the ability to conduct a test drive can limit the inspection. This is not a warranty, a promise to find hidden defects or an import administration service. 19, 20

Sources

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