Importing foreign-made vehicles into Baja California Sur is no longer permitted under the federal “Chocolate Car” regularization program, which officially ended on January 1, 2026. The program’s closure has left many vehicle owners searching for new legal options to keep their cars registered in Mexico.
Although foreign vehicles remain common in cities like La Paz, definitive vehicle importation can no longer be processed locally. The procedure must now be completed exclusively at authorized customs offices along Mexico’s northern border.
According to foreign trade specialists, the La Paz customs office lacks authorization to handle vehicle imports. Alfonso Solís, head of the Zamorano Customs Agency, said customs offices have specific limitations depending on the type of merchandise. “The customs office in La Paz is not authorized to import vehicles. Just as you can’t import footwear or alcohol here, vehicles are also restricted,” Solís explained.
To change this, state authorities would need to request formal authorization from the National Customs Agency of Mexico (ANAM), a process that has not yet occurred. Even if authorization were granted, imported vehicles would still need to meet strict environmental requirements, including compliance with Mexican emissions standards and the installation of a functional catalytic converter.
“If a vehicle doesn’t pass the emissions test, the owner would have to buy and install a catalytic converter, which significantly raises costs,” said Solís.
Beyond environmental compliance, importation involves high customs fees, taxes, and transportation costs since vehicles must be physically taken to the northern border. Currently, authorized import locations include Tijuana, Tecate, and Mexicali, with Tijuana being the most accessible for Baja California Sur residents.
Solís noted that the last time La Paz processed vehicle imports was in 1994, and any recent permissions during the regularization program were temporary. As a result, many foreign-vehicle owners continue to rely on registration agencies operating outside the official import process.
Only vehicles manufactured in the United States, Canada, or Mexico are eligible for legal importation. This can be confirmed by the first character of the Vehicle Identification Number (VIN): 1, 4, or 5 for the U.S., 2 for Canada, and 3 for Mexico. Vehicles with a VIN beginning with a letter cannot be imported.
The Ministry of Finance and Public Credit (SHCP) has maintained the decree regulating the importation of used vehicles, originally issued on November 4, 2024, and renewed in November 2025. It remains in effect until November 30, 2026.
Regulations require:
1. Use of a licensed customs broker
2. Compliance with mechanical and environmental standards
3. Payment of all applicable taxes and duties
Import taxes depend on the vehicle’s age and the point of entry. Cars between five and nine years old are subject to a 1% tariff, while those 10 years or older face a 10% tariff. These charges are in addition to a 16% value-added tax (VAT), a new car tax (ISAN) based on the vehicle’s value, a customs processing fee (DTA), and, when applicable, a vehicle ownership or use tax.
Experts emphasize that definitive importation is distinct from the now-ended regularization program. The current process involves stricter regulations, higher costs, and more complex procedures. Vehicle owners are advised to review the requirements carefully, as the regularization option has been unavailable since January 1, 2026.


