Dutch BPM refund for a car registered in Norway, an EEA country

The Belastingdienst sets these conditions for a used motor vehicle:

• the vehicle has the status Export at the RDW;
• it got its Dutch registration on or after 16 October 2006;
• it is not a damaged vehicle (schadevoertuig);
• it is durably registered in another EU member state or in Iceland, Liechtenstein or Norway;
• documents show that it was registered there within 13 weeks of getting the status Export.

The order matters: first the car is deregistered for export, then you send the Belastingdienst's request form, printed and signed. The form refers to export from the Netherlands to an EU or EEA country.

You must be able to show that the car was actually taken there. The evidence the Belastingdienst mentions includes, among other things:

• the invoice;
• proof of payment;
• the insurance policy for the transport;
• a CMR consignment note.

Keep these documents in your own records, together with the papers that show the Norwegian registration and its date.

Because Norway is outside the EU, the car also gets an EX-A export declaration. The Belastingdienst does not list the EX-A as a condition for the BPM refund, not even for Norway. An EX-A with confirmation of exit is still strong evidence of the transfer, so keep it in the same file as the other papers.

The 13 weeks run from the RDW status Export to the registration in Norway. Within that time the buyer or owner has to complete:

1. customs clearance at Tolletaten, at the border or, in transit, within the deadline of usually 1 to 3 days after arrival;
2. the inspection at Statens vegvesen, booked straight after clearance;
3. payment of the one-off registration tax (engangsavgift) to Skatteetaten;
4. the registration appointment at a trafikkstasjon, with Norwegian traffic insurance in place.

As an indication, with complete papers and an available appointment these steps usually take a few days to a few weeks; the wait for an appointment at Statens vegvesen sets the pace. So book the inspection as soon as customs clearance is done. If the Norwegian steps take longer than the 14 days of export insurance, extend the cover in time. Each step is explained on importing a car into Norway.

The refund is also possible if you are moving to Norway with your car, because the Belastingdienst lists that country explicitly. There is no Norwegian moving exemption for cars: your car goes through the normal Norwegian import, so there is no exemption for the BPM refund to clash with.

• The car got its Dutch registration before 16 October 2006.
• It is a damaged vehicle.
• The car is not durably registered in its new country, or the registration comes later than 13 weeks after the status Export.
• You cannot show with documents that the car was transferred.

For a fixed €149 including VAT, we check the conditions, calculate the amount that can be requested, complete the request form, submit it to the Belastingdienst, monitor the deadlines and, if needed, lodge an objection. The export document is not included; it starts from €50. The Belastingdienst decides whether a refund is granted, how much it is and how long it takes, so we do not promise an amount or a date. Because we monitor the deadlines, it helps to involve us as soon as the car is exported, not only after the registration abroad. All our rates are on the costs page.