Importing a hybrid Toyota from France to the Netherlands: what to check

The Yaris and Yaris Cross hybrids are built in France, and hybrid Toyotas are widely available there. Here is how to bring one to the Netherlands: RDW inspection, rest-BPM, registration and the checks to make before you buy.

Published on 14 October 2026

Why buy a hybrid Toyota in France?

If you are looking for a hybrid Toyota, France is a logical place to start, for two good reasons. The Toyota Yaris and Yaris Cross hybrids are built in France, at Toyota's plant in Onnaing in the north of the country. On top of that, hybrid Toyotas are widely available on the French market, so there is plenty to choose from.

MC Export knows this segment well. We have exported more than 300 Toyotas to the Netherlands, from the Yaris and Yaris Cross to the RAV4 and C-HR.

This article sets out how to register the car in the Netherlands, how rest-BPM works and what to check before you buy.

Registering the car in the Netherlands, step by step

According to the Dutch government (Rijksoverheid), a car from another EU country is registered as follows:

1. Have the car inspected by the RDW. Book an inspection (keuring) online with the RDW, the Netherlands Vehicle Authority. Bring the foreign registration document and a valid ID and, if needed, a certificate of conformity (COC, or CvO in Dutch) or the foreign roadworthiness test report. If the car comes from another EU country and has a valid roadworthiness test, it does not need a new Dutch APK (periodic vehicle inspection).
2. File the BPM return. After the inspection, you submit the return for BPM, the Dutch tax on passenger cars and motorcycles (belasting van personenauto's en motorrijwielen). This can also be done at the RDW inspection station.
3. Receive the registration certificate. Once all obligations have been met, the registration certificate (kentekenbewijs) is sent to you within a few working days.
4. Complete the last formalities. Finally, pay motor vehicle tax (motorrijtuigenbelasting, MRB), have Dutch number plates made and take out third-party liability insurance (WA-verzekering).

Rest-BPM: you do not pay the full amount

On a used car imported from abroad, you do not pay the full BPM but a remaining amount, known as rest-BPM. The older the car, the lower that amount. The depreciation is determined with one of the methods the Dutch Tax Administration (Belastingdienst) allows, such as its flat-rate table (forfaitaire tabel) or a valuation report (taxatierapport).

The amount of BPM depends mainly on the car's CO2 emissions. That figure appears on the certificate of conformity, so check it before you buy, not when you file the return. The Belastingdienst BPM page (in Dutch) explains how to calculate the tax and which rates apply.

Checklist: what to check before you buy

CO2 value and documents

Ask for the COC and the other vehicle documents, and check the CO2 value before you make an offer. Make sure the paperwork is complete too: you will need the French registration document and, if required, the COC for the RDW inspection.

Trim and equipment

French trims and option packs can differ from Dutch ones. Do not go by the trim name alone: compare the car's actual equipment list with what you are looking for.

Service history

Ask for the service history and check that maintenance has been carried out in full and can be verified.

Manufacturer warranty

Check in the documents whether any manufacturer warranty remains on the car, and until when it runs.

VAT

How VAT applies depends on the car's VAT regime: the normal regime or the margin scheme (margeregeling in Dutch). Take care with nearly new cars as well. For VAT purposes, a car counts as new if it has been in use for 6 months or less, or has been driven 6,000 km or less. In that case, VAT is always due in the Netherlands. Our guide to VAT when buying a vehicle in France explains the regimes in more detail.

How MC Export helps

Would you rather not sort it all out yourself? MC Export finds, inspects and delivers your hybrid Toyota from France.

• Experience: more than 300 Toyotas delivered to the Netherlands.
• Inspection: we inspect every car before we buy it.
• Price check: we compare our prices with real listings using our tool ADA, which checks 12 listing sites in 10 countries, including the Dutch sites Marktplaats and Gaspedaal.
• Paperwork and transport: we handle the documents and the transport.
• Delivery time: usually 1 to 2.5 weeks.
• Quick reply: you hear back from us within 24 hours.

Curious about what is available right now? Browse our current good deals. After a specific trim, colour or mileage? Find out how sourcing through our European network works.

Frequently asked questions

Do I pay the full BPM on a used Toyota from France?

No. You pay rest-BPM, a remaining amount that falls as the car gets older. How much BPM you pay depends mainly on the CO2 emissions shown on the COC.

Does the car need a new Dutch APK?

Not if it comes from another EU country and has a valid roadworthiness test. In that case, a new Dutch APK is not required.

When is VAT due in the Netherlands?

Always when the car counts as new for VAT purposes: in use for 6 months or less, or driven 6,000 km or less. For other cars, it depends on the VAT regime: the normal regime or the margin scheme.

How long does delivery take?

With MC Export, delivery usually takes 1 to 2.5 weeks. We reply to your enquiry within 24 hours.

Sources

• Rijksoverheid – How do I import a car from abroad into the Netherlands? (in Dutch)
• Ondernemersplein – Importing a car (in Dutch)
• Belastingdienst – BPM (in Dutch)

Looking for a hybrid Toyota?

Have you spotted a car, or are you looking for a specific trim? Your contact is Channing: channing@mc-export.com · +33 6 28 09 49 76 · WhatsApp.