Another interesting tidbit courtesy of the Dutch office of statistics : they have numbers on the value of imported car parts into the Netherlands from the US. Remember that all EU cars go through Tilburg. First of all here are the raw numbers
Year | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 |
x m EUR | 55 | 148 | 286 | 502 | 596 | 776 |
Teslas in | - | 1694 | 4985 | 11106 | 11044 | 17793 |
/car (1000EUR) | - | 55 | 46 | 40 | 49 | 41 |
The per car is a very rough estimate mainly because I assumed the 55M from 2012 as some base line non-Tesla related import that carried through the subsequent years. Also, the timing for when a car part is imported in the Netherlands does not correspond exactly with the time a car is registered.
The office also has data for this year up to september : 655M EUR corresponding to 14045 cars or 44k per car, which is remarkably consistent again with the findings from earlier years. Therefore I think it is correct to estimate the parts costs of an unfinished average S/X coming into the Netherlands to be around 44K EUR.
I do not how much leeway Tesla has in estimating the value of imported goods, but if they have there may be a incentive for Tesla to invoice them as low as possible due to the favorable corporate fiscal environment in the Netherlands (on both intellectual property and corporate tax).
Finally, the Belgian subsidiary of Tesla had a 2017 turnover of 95M EUR with cost of goods on purchase 76M EUR and a net profit of 300K EUR. All while selling 1151 cars. Let's take roughly 10% purchase is parts, that's a purchase price to Tesla Belgium of around 59k per car and a sales price of 83k.
The difference between the 44k imported good value and the 59k exported value is likely in the final assembly in Tilburg + the cost of intellectual property possibly held in the Netherlands (read Autopilot which is obviously mainly software). Again, speculation, but the Netherlands is very well known for having a tax man who is willing to enter into very favourable rulings on profits from intellectual property so it makes sense for Tesla to take advantage of that and recognize some of the intellectual property profits in the Netherlands.
PS. all the numbers are from official state sources, but are in Dutch :
CBS Statline and
Balanscentrale | nbb.be (search for Tesla by name)