A practical route for private buyers, from checks on Swiss ownership and origin to export, EU customs, the RDW, BPM and Dutch registration.
You can import a used passenger car from Switzerland, but do not pay until the ownership and documents, the export or transport arrangements, and customs clearance are all in order. Switzerland is an EFTA member: subject to conditions, a normally registered car can use the EU/EFTA route for the RDW import inspection. For customs purposes, however, it remains outside the EU. 12 Swiss export, EU import, any customs duty and import VAT come first; the RDW, private motor vehicle and motorcycle tax (BPM), and the steps needed to put the car on the road in the Netherlands follow.
Decide before paying
| Decision | Evidence required | Consequence |
|---|---|---|
| Pay or stop | VIN, originals, legal owner and seller's authority; check code 178, leasing and retention of title | Proceed if legal ownership and consent are in order 3, 4, 5 |
| Request preferential treatment | Preferential originating status under the applicable agreement AND acceptable underlying evidence held by the Swiss exporter AND valid proof of origin issued by that exporter before export AND acceptance by EU customs. For unchanged re-export: an importer attestation OR a Swiss import assessment showing preference OR a copy of the certificate of origin used at Swiss import | Only customs duty may be reduced; import VAT/BPM remain. The make, registration, VIN or seller's claim is insufficient 6, 7, 8, 9, 10 |
| Ten-year exception | Normal evidence is unavailable AND (the import took place more than ten years ago OR first use was more than ten years ago) AND the declaration precisely describes the car and VIN AND the manufacturer confirms origin under the relevant agreement; with evidence of processing where necessary. | Age alone is never sufficient 8 |
| Discuss tourist VAT | Taxable retail sale AND at least CHF 300 including VAT AND domicile abroad AND private/gift use AND export within 90 days AND valid evidence | The supplier controls this; every condition is required 11 |
| Choose the EU import point | First EU border, unless valid transit/suspension continues | Tax assessed at the place of release 9, 12 |
Compare the vehicle identification number (VIN/chassis number) with the cantonal registration certificate and the original service and inspection records. FEDRO does not offer a verified federal product that provides the VIN and owner's identity together with a combined vehicle-specific accident, mileage and ownership history. 3 Have the car undergo an independent physical inspection; this dossier does not establish its history or condition.
Check the legal owner and the seller's authority to sell the car separately from the registered keeper, particularly where code 178, leasing or retention of title is involved. Obtain consent from the rights holder if necessary. 45 Record the parties, car, VIN, price, documents and handover in a signed contract or invoice. In the Geneva example, a written contract is recommended, but not mandatory. 4
Swiss export and transport
Declare the permanent commercial export in advance to a Swiss customs office authorised to handle goods, with the registration certificate, ID, e-dec and any proof of origin. 6 The competent canton determines the deregistration and export-registration process. In Geneva, as an example, the seller cancels the permis de circulation (registration certificate), hands it to the buyer and keeps the ordinary plates; this is not a nationwide rule. 4
| Option | Required | Limitation |
|---|---|---|
| Drive the car yourself | Cantonal export registration, inspection eligibility, liability insurance evidence/green card and transit confirmations | The permit's validity period or the green card does not prove recognition throughout the route 13, 14 |
| Vaud export plates: example | Until the end of the month; if no more than four days remain, until the end of the following month | Maximum 35 days; neither renewable nor a nationwide rule 13, 14 |
| Vehicle transporter | Quote, handover, Swiss export declaration and EU import declaration | Alternative if plates, cover or transit remain uncertain 6, 13, 9, 12 |
| RDW one-day registration | Appointment, printout, legible white plates, Dutch insurance and a safe car | Only in the Netherlands, on the inspection date and by the shortest route to the RDW and back home; never for transport from abroad. 15 |
| Exceptional short-term use with foreign registration | Foreign registration and availability granted abroad; notify online in advance | A maximum of two consecutive weeks, once per vehicle/user in every 12 months; if any condition is not met or use in the Netherlands continues for longer, BPM and motor vehicle tax (mrb) are due from day one of that use in the Netherlands. 16 |
The RDW does not issue a number plate for the journey from Switzerland. Obtain written confirmation covering the vehicle, the policy and every transit country; otherwise, use a vehicle transporter. Even with a transporter, Swiss export and EU import declarations are still required. 169
Customs, customs duty and import VAT
Regardless of its age, the car follows the import route for goods from outside the EU. As an existing resident of the Netherlands, you do not qualify for transfer-of-residence relief. Customs calculates customs duty and import VAT; BPM follows separately after the RDW. 17910 Assessment takes place at the first point of entry into the EU, unless valid external transit or suspension continues to another place of release. Plan the border office, declaration and representation in advance. 912
Preferential treatment can only reduce customs duty. Dutch import VAT normally remains 21% on the value, relevant costs and customs duty. 91218 Any Swiss tourist VAT exemption is separate, is handled through the supplier and cannot be claimed directly by you. Export alone does not give a private non-VAT seller any recoverable Swiss VAT. 11
RDW, BPM and putting the car on the road
For the EU/EFTA route, you must be at least 18 and registered in the Dutch Personal Records Database (Basisregistratie Personen, BRP). Bring valid ID and the complete original foreign registration certificate; make a copy of the latter beforehand for BPM. A certificate of conformity (CvO; internationally often CoC) is optional on this RDW page, but the CO2 value affects BPM. 1
The RDW identifies the car and assesses its documents; this is not a general inspection of its condition. A safety hazard or damage may nevertheless result in a prohibition on road use. At the desk, ask the RDW to carry over a valid EU/EFTA inspection, providing the original report, an entry on the registration certificate or a sticker. Carry-over is not guaranteed. If a car subject to APK requirements has neither accepted evidence nor an APK from the RDW, arrange the periodic roadworthiness inspection (APK) immediately after receiving the Dutch registration certificate; delay may result in a fine. 1
As a private buyer, file the BPM return only after RDW approval and electronic transfer of the data. 19 For BPM, a car that has not been used or has barely been used is new; at 3,000 km or more it is used in any event, but lower mileage does not automatically make it new. This is not the VAT test. 20
Gross BPM uses the RDW CO2 value. WLTP applies to a new car; for a used car from before 1 July 2020, the available measured or converted value determines which NEDC/WLTP branch applies; no WLTP value exists before 2018. If CO2 is missing, for ‘1 July 2020 to the present’ the page states 550 g/km for petrol or 395 g/km for diesel, and for older periods it gives the petrol/diesel alternatives 507/356 and 350/302 g/km where more favourable. 20
A used car receives depreciation and may compare permitted current and historic rate branches. The possible methods are a Dutch trade price list, the statutory table or, only where special conditions are met, a valuation report. You may choose the most favourable method for which the car is actually eligible. Do not assume that a valuation report is available for an ordinary car: conditions relating to the vehicle, appraiser, roadworthiness and a one-month period before the RDW inspection apply; the official AND/OR eligibility wording remains unresolved. 2021
After approval by the RDW and the Tax Administration, the RDW states that it will send the registration certificate within five working days and the full registration code another two working days later, depending on the post. The number plates then come from an RDW-approved manufacturer. From the moment a vehicle subject to insurance requirements is registered in the owner's name, it needs Dutch third-party liability insurance (WA insurance); the reporting code is the last four digits of the VIN. Registration in the owner's name also constitutes the motor vehicle tax (mrb) return. The bill is issued automatically; contact the Tax Administration if it has not arrived within one month. Motor vehicle tax (mrb) depends on vehicle type, weight, fuel, environmental characteristics and province. 122
Cost estimate
| Cost item | Amount | Condition |
|---|---|---|
| Purchase price | To be determined | As stated in the contract or invoice 4 |
| Cantonal deregistration/export registration | To be determined | Competent canton and tariff required 6, 13, 14 |
| Vaud: registration and plates | CHF 105.00 | Example: CHF 45.00 + CHF 60.00 on 13 September 2026 14 |
| Vaud: vehicle tax | To be determined | Variable additional item 14 |
| Vaud: collective cover | CHF 38.00 | For issue on days 1–15, valid until the end of the month 13, 14 |
| Vaud: collective cover | CHF 23.80 | Issued from day 16 13, 14 |
| Vaud: collective cover | CHF 52.30 | Last four days plus the following month 13, 14 |
| Vaud: excess | CHF 1,000.00 | Per claim under collective cover 13, 14 |
| Other export insurance | Request a quote | Canton, period, car and route 13, 14 |
| Vehicle transporter | Request a quote | Export and import declarations are still required 6, 9 |
| Customs, transit and representation | Request a quote | Determine the point of import and method of release 9, 12 |
| Customs duty | To be determined | Classification and accepted preferential treatment determine the rate 6, 7, 8, 9 |
| Dutch import VAT | To be determined | 21% on the value, relevant costs and customs duty 9, 12, 18 |
| Swiss VAT treatment | To be determined | Through the supplier; all conditions are required 11 |
| RDW vehicle identification | €58.50 | Up to and including 3,500 kg 1 |
| RDW vehicle identification | €120.00 | 3,501 kg or more 1 |
| RDW registration certificate | €50.00 | Separate item 1 |
| Registration in the owner's name through the RDW | €13.10 | Separate item 1 |
| Recycling contribution | €22.50 | If applicable, passenger car up to 3,500 kg 1 |
| RDW control reinspection | €42.00 | Only if applicable 1 |
| RDW one-day registration | €0.00 | Inspection day only; plates/insurance separate 15 |
| White plates and Dutch insurance | To be determined | When driving on the inspection day 15 |
| BPM and any diesel surcharge | To be determined | CO2, date of first registration, use and depreciation 20, 21 |
| CvO replacement and translation | To be determined | Only if needed 1 |
| APK | To be determined | If the inspection is not carried over and there is no RDW APK 1 |
| Repairs/additional assessment | Request a quote | Based on condition and the RDW outcome 1 |
| Market price list/permitted valuation | To be determined | According to the permitted BPM method 21 |
| Dutch number plates | To be determined | After registration, from an approved manufacturer 1 |
| Dutch third-party liability insurance (WA insurance) | Request a quote | From registration in the owner's name where insurance is required 1 |
| Motor vehicle tax | To be determined | Car, fuel, environmental characteristics and province 1, 22 |
The RDW and Vaud amounts apply as at 13 September 2026 and only under their stated conditions; Vaud is not a nationwide tariff. Do not add alternatives together. Without details of the car, canton, origin, customs value and quotations, no defensible final total can be given.
Checklist
| Action | Evidence | When |
|---|---|---|
| Compare the car and VIN | Registration certificate, service records, inspection records, physical inspection | Before payment 3, 4 |
| Check ownership/authority | Consent where code 178, finance or retention of title applies | Before payment 5 |
| Assess origin | Underlying evidence and proof issued in time | Before payment/export 6, 7, 8 |
| Sign the contract/invoice | Parties, VIN, price, documents, handover | On purchase 4 |
| Confirm the cantonal export process | Cancelled certificate, registration, tariff | Before departure 4, 13, 14 |
| Arrange transport/cover | Route confirmation or transporter booking | Before departure 6, 13, 14 |
| File the export declaration | e-dec, registration certificate, ID, any proof of origin | Swiss customs office 6 |
| Arrange EU import/transit | Declaration, value, release, payment | EU border/place of release 9, 12 |
| Visit the RDW | Original document, ID, BPM copy, any CvO/inspection evidence | After customs 1 |
| File the BPM return | RDW data transfer, CO2, depreciation | After RDW approval 19, 20, 21 |
| Activate WA insurance/plates | Policy, reporting code, approved manufacturer | From registration in the owner's name 1 |
| Arrange an APK if necessary | Accepted evidence or APK | Immediately after receiving the registration certificate 1 |
| Check the mrb bill | Bill or contact with the Tax Administration | Within one month 1, 22 |
Keep all purchase, export, customs, transport, RDW and tax evidence. Every step remains open until you have checked the evidence.
Frequently asked questions
Is Switzerland in the EU or EFTA for this import?
Switzerland is an EFTA member: subject to conditions, a normally registered car can follow the RDW's EU/EFTA route. For customs and import VAT, it remains outside the EU. 1, 2
Can I drive to the Netherlands on ordinary Swiss plates?
Do not assume that you can. In the Geneva example, the ordinary plates stay with the seller. Arrange cantonal export plates and confirmation for the route, or use a transporter; the RDW does not provide a plate for transport from abroad. 6, 4, 13, 1
Is customs duty automatically zero?
No. A reduction requires originating status AND underlying evidence held by the exporter AND valid proof of origin issued in time AND acceptance by EU customs. Otherwise, the classification-dependent non-preferential tariff applies. 6, 7, 8, 9
Does preferential treatment or a Swiss VAT refund remove import VAT?
No. Preferential treatment affects customs duty only. Swiss tourist VAT is a separate, conditional, supplier-controlled route; export does not give a private non-VAT seller any recoverable VAT. 9, 12, 11
Is the RDW import inspection also an APK?
No, it identifies the car and its documents. Ask for valid original EU/EFTA inspection evidence to be carried over. If it is not carried over and there is no RDW APK, arrange the APK immediately after receiving the registration certificate. 1
Can I calculate BPM exactly in advance?
Not from this dossier. The RDW CO2 value, date of first registration, BPM classification as used and permitted depreciation are missing. The return is filed after the RDW process; 3,000 km is not a VAT threshold. 19, 20, 21
Does a Swiss VIN search provide the complete history?
No, no such comprehensive federal product has been verified. Check the VIN and original documents and have the car physically inspected. 3, 4, 5
How long does the import take?
The total duration is unknown. After both approvals, the RDW states five working days for the registration certificate and then two for the code, subject to post. 1
Can CarAudit inspect a car in Switzerland and arrange the import?
Unconfirmed. The terms used by provider Carvago Deutschland GmbH have been in force since 1 August 2026. Switzerland is not on the public coverage list; availability at the location must be confirmed before ordering. ‘Within 48 hours after the inspection, excluding weekends/public holidays’ is indicative and depends on the circumstances. Access, available time, weather and the ability to carry out a test drive may limit the inspection. It is not a guarantee, may miss hidden or unobservable defects and does not provide import administration. 23, 24
If you want to know whether an inspection is available at the Swiss location, ask CarAudit for confirmation first. This does not promise coverage, timing, price, outcome, a warranty or import assistance. 25
Sources
- Voertuig invoeren vanuit een Europees land
- EU-landen, EVA-landen en landen gemeenschappelijk douanevervoer
- FAQ Vehicle Data
- Vendre son véhicule
- Modifier ou remplacer son permis de circulation — code 178
- Exporting a vehicle from Switzerland
- Notices/publications concerning origin — exports from Switzerland
- Proof of origin for vehicles intended for export under free-trade agreements
- Buying and selling cars
- Belasting van personenauto's en motorrijwielen (bpm)
- Tax free for tourists
- Btw berekenen bij invoer van goederen uit landen buiten de EU
- Demander une immatriculation pour des plaques d'exportation
- Plaques d'exportation — current fees
- Eendagskenteken aanvragen
- Vrijstelling bpm en mrb bij kortstondig gebruik
- Auto's en motoren
- Tarieven en vrijstellingen
- Ik koop een motorrijtuig in het buitenland - hoe zit het met de bpm-aangifte?
- Hoe bereken ik de bpm voor een personenauto?
- Bpm afschrijving gebruikte motorrijtuigen
- Motorrijtuigenbelasting
- CarAudit: koop een tweedehands auto nooit blind
- CarAudit-voorwaarden
- Contact
