If you want to transport the vehicle by road, the vehicle must have a valid APK. In addition, you must apply for an export registration plate and insurance from the RDW (Netherlands Vehicle Authority) or GWK (GWK Travelex). When the vehicle is transported on a trailer, the aforementioned items are not applicable.
BPM and Export
If you buy a vehicle with a Dutch registration issued after 16th October 2006 with a rest-BPM amount, you can in most cases have this amount refunded when the vehicle is exported. Exceptions are Taxis, Commercial Vehicles, and relocation goods.
Please note: you will have to establish for yourself whether or not this is applicable to the vehicle in question.
Click on the link below for more information:
BPM calculator for refund in case of export: