When is a new vehicle new for export to the Netherlands?
As earlier, we have the question addressed in the context of the BPM legislation. Is a car with a mileage of 10 and already registered new or not? Recently, the Supreme Court has ruled on this issue, "according to usage and the amount of mileage driven will continue to be examined whether the imported cars are used or not." Just the fact that the car earlier abroad has been registered is not enough.
BPM calculation in the Netherlands differently for import margin-car
On appeal, the Supreme Court confirmed that with the declaration BPM the market value should be based on a margin-car. And since a margin car represents a lower market value the tax authorities in the Netherlands will not be happy with this decision. Finally, the lower the commercial value, the less BPM the importer has to pay.
Possible amendment Import Duty Poland
The Ministry of Finance in Poland is preparing to change the import duty. The proposed “New Tax Plan Import Duty” depends on the age of the vehicle and engine capacity. And where now only import levy applies to commercial vehicles, the new plan applies for all vehicles up to 3.5 ton. If the plan goes through, it would be less attractive to export vehicles to Poland.