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BPM and import


5 min.

When importing a new or used vehicle from abroad, you are usually required to pay the remaining BPM (tax for passenger cars and motorcycles). The BPM can be calculated in various ways, taking factors such as market value, age, and CO2 emissions into account.

If you already have a vehicle in mind and would like to get an estimate of the expected remaining BPM, you can request a free BPM calculation from us. Of course, we may need to charge a fee for multiple requests.

BPM Calculation Methods

The payable remaining BPM for imported cars can be calculated using various methods:

  • Calculation based on the flat-rate depreciation table

    BPM depreciation is determined based on the age and a fixed depreciation rate. This depreciation rate is the same for every brand and type of vehicle.

  • Calculation based on a price list

    Most vehicles appear in various price lists. A price list is an assessment that takes into account factors such as mileage, options, type, and the vehicle's specifications. It's possible that a vehicle has a higher depreciation rate in an approved price list. With a higher depreciation rate, the remaining BPM to be paid is lower. This means that a price list can be advantageous and more cost-effective than the flat-rate depreciation table, especially for newer vehicles.

  • Calculation based on an appraisal report

    If a car, motorcycle, or camper has damage or other value-reducing factors (such as overdue maintenance, a history of accidents, or use as a rental vehicle), an appraisal report may be beneficial when importing. An appraisal report prepared by a certified appraiser may come with some additional costs but can yield significant advantages in certain cases.

Historical BPM Calculation

BPM regulations and calculation methods are revised nearly annually. To prevent disparities between vehicles registered earlier and later, it is permitted to calculate the BPM using any method allowed between today's date and the date when the vehicle was initially admitted (usually equal to the year of manufacture). The most favorable calculation method can be selected in this process, commonly referred to as the 'historical BPM calculation.'

Lowest BPM Guarantee

As you've read above, there are numerous methods for calculating BPM. If you utilize our import services, we will always select the most favorable calculation method. Therefore, at VDS, you always benefit from our Lowest BPM Guarantee.

Need more information? Feel free to contact us for advice at import@vdsautomotive.com or by using the contact form.