BPM stands for Tax on Passenger Cars and Motor Vehicles. This is paid if you buy a new passenger car, motorcycle, or delivery van in the Netherlands. Even if you import a car, motorcycle, or delivery van from abroad to the Netherlands, you often pay rest-BPM.
On the Troostwijk platform, every buyer pays BPM, including the foreign buyer who will export the car to a country outside the Netherlands.
They are entitled to reclaim the BPM, which can be requested from the selling party.