Applying for an exemption from import tax on inherited goods

Do you want to bring inherited goods from outside the European Union (EU) to the Netherlands without having to pay import tax? For instance furniture or a car. If so, you must file a declaration with Customs. When completing the declaration, you must indicate that you want to import the inherited goods exempt from import tax.

Last updated 10 July 2023

Conditions for an exemption from import tax on inherited goods

Exemptions from import tax are subject to certain conditions. For example, you must have a document by a notary, a solicitor or similar that declares that the goods are part of an inheritance. The Customs website lists all the conditions for an exemption.

Applying for an exemption from import tax on inherited goods

The removal company bringing your goods to the Netherlands must apply to Customs for the exemption by filing an import declaration. The company needs a number of documents in order to file the declaration. For example, a list of all the goods you want to have transported to the Netherlands.

Find out more about what documents are needed to file the declaration.

Exemption from paying belastingen op personenauto’s en motorrijwielen – BPM (passenger car and motorcycle tax) when importing a car or motorcycle

Have you inherited a car or motorcycle located outside the Netherlands? And have you been granted an exemption from having to pay import tax? If so, you can also apply for an exemption from pay BPM (in Dutch).

Laws and regulations (in Dutch)

Verordening (EG) 1186/2009, artikelen 17 tot en met 20

Algemene douaneregeling, artikel 7:3

Wet op de belasting van personenauto’s en motorrijwielen, artikel 14

Uitvoeringsbesluit belasting van personenauto’s en motorrijwielen 1992, artikel 4

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