Harley's Enzo

Rules

Import duty from the USA in 2026: 0% on US-built motorcycles and cars

Since 1 July 2026 there is no EU import duty on a motorcycle or car that was genuinely built in the USA. You do have to be able to prove that origin. Here you can read how the import duty from the USA works, what the rates are and how to calculate them.

Customs duty is the same across the whole EU. Import VAT and registration tax differ per country: where this article mentions VAT or BPM, it describes the rules in the Netherlands.

5 min read

Two-tone red and black Harley-Davidson Road King Twin Cam

In this article

  1. What changed on 1 July 2026?
  2. What counts as US origin?
  3. Calculating import duty: the rates at a glance
  4. Import VAT in the Netherlands: always due, sometimes at 9%
  5. Worked example: a 2012 Road King
  6. How do you prove US origin?
  7. What about parts from the USA?
  8. What do you pay in total?
  9. Official sources

What changed on 1 July 2026?

Until summer 2026 you paid 6% import duty on a used Harley from the USA and 10% on a car. Since 1 July 2026, Regulation (EU) 2026/1455 applies. It follows from the trade agreement between the EU and the US and removes import duty on almost all industrial goods of US origin. That includes vehicles. Because customs duty is set at EU level, this applies in every EU country.

For you as a buyer this means: a motorcycle or car that was genuinely built in the USA and shipped directly from the US to the EU pays 0% import duty in many cases. That quickly saves hundreds to thousands of euros. Import VAT still applies.

What counts as US origin?

It is not about where you buy the vehicle, but where it was made. Customs looks at the so-called non-preferential origin: the country where the vehicle was wholly made or where its last substantial processing took place. It must also be transported directly from the US.

  • Covered: a Harley from the York or Kansas City plant, a Ford Mustang, a RAM 1500, a US-built Jeep or BMW X5.
  • Not covered: a Japanese or European car you buy in America, such as a Porsche or a Toyota built outside the US. Nor a pickup from a plant in Mexico or Canada.

Quick check: look at the first character of the VIN. A 1, 4 or 5 means built in the US, a 2 is Canada and a 3 is Mexico. A US-built Harley-Davidson has a VIN starting with 1HD. The VIN is a good first indication, but not official proof.

Calculating import duty: the rates at a glance

Import duty is calculated as a percentage of the customs value. That is the purchase price plus the cost of transport and insurance to the EU border. These are the rates that apply now:

  • Motorcycle or car of US origin: 0%, if you can prove the origin.
  • Motorcycle over 250 cc, not from the US: 6%. Up to and including 250 cc it is 8%.
  • Passenger car, not from the US: 10%.
  • Classic of 30 years or older in original condition: 0%, wherever it was built. It is then imported as a collector’s item.

Not sure about the right commodity code or rate for your vehicle? The customs agent who files the import declaration checks this in the EU customs tariff.

Import VAT in the Netherlands: always due, sometimes at 9%

In the Netherlands you pay 21% import VAT on the customs value plus the import duty. You pay it on import, through the customs agent. For a classic of 30 years or older imported as a collector’s item, the reduced Dutch rate of 9% applies. Read how that works in importing a classic from the USA. Other EU countries have their own VAT rates.

Worked example: a 2012 Road King

Say you buy a 2012 Road King, built in the US, and import it into the Netherlands. The customs value (purchase price plus shipping and insurance) is € 12,000. Simplified, it looks like this:

  • Before 1 July 2026: 6% import duty = € 720. Dutch VAT 21% on € 12,720 = € 2,671.20. Total € 3,391.20.
  • Now, with US origin: 0% import duty = € 0. Dutch VAT 21% on € 12,000 = € 2,520. Total € 2,520.

In this example you save € 871.20. On top of that come the costs of unloading and the customs declaration and, when registering in the Netherlands, BPM (Dutch registration tax). For a 2012 motorcycle the BPM under the flat-rate table is already close to zero, see BPM on a motorcycle in the Netherlands.

How do you prove US origin?

This is where the catch is. There is no standard certificate of origin for this arrangement. A Made in USA sticker or a Certificate of Origin is not enough on its own. Customs can ask for additional proof. If you cannot provide it, you pay the normal rate after all. What helps:

  • The US Title with the VIN.
  • Manufacturer data showing where the vehicle was built, such as the factory plate or a build sheet.
  • The purchase invoice.
  • The transport document (bill of lading) showing that the vehicle was shipped directly from the US to Rotterdam.

With motorcycles and cars that Harley’s Enzo buys in the USA, you always receive the Title, the purchase invoice and the transport document. The customs agent enters the correct code and the reference to the proof of origin in the declaration.

What about parts from the USA?

Parts and accessories of US origin are also covered. Keep in mind: many aftermarket parts you buy in America are made in Asia. Then the normal rate applies. You pay import VAT either way.

What do you pay in total?

Import duty is only one item. The full overview is at the cost of importing a Harley. For cars, read importing a car from the USA. Want to know for one specific vehicle? Ask for an all-in calculation and we will work it out for you in advance.

Official sources

Frequently asked questions

Frequently asked questions about import duty from the USA

Not since 1 July 2026, if the Harley was built in the US and shipped directly from the US. You do have to be able to prove that US origin. A Harley from a plant outside the US can still fall under the normal 6% rate.

Yes. Import VAT remains. In the Netherlands it is 21% on the customs value plus any import duty, or 9% for a classic of 30 years or older in original condition. Other EU countries have their own rates.

No, not on its own. A Made in USA sticker is not enough either. Customs can ask for additional proof, such as factory data showing where it was built, the Title with the VIN and the transport document.

No. The arrangement only applies to goods of US origin. A vehicle built in Mexico or Canada falls under the normal rate, even if you buy it in the US.

The purchase price plus the cost of transport and insurance to the EU border. Import duty is calculated on that value, and import VAT on the customs value plus the import duty.

Yes. Import duty is the same throughout the EU, so the 0% for goods of US origin applies everywhere. The VAT rate and any registration tax do differ per country.

Want to know what your import costs?

Send me a message on WhatsApp. I work out all the costs for you in advance: import duty, VAT and, for the Netherlands, BPM.

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