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Importing a US car to Mexico in 2026: age rules, duty, salvage titles

In 2026, Mexico's general decree only allows used cars of model years 2017–2018 built in the US, Canada or Mexico; residents of the northern border strip can import cars 5 years and older. Many salvage brands (Parts only, Junk, Flood salvage, Fire damage and more) are banned, and the car must cross customs under its own power. The decree runs until 30 Nov 2026.

Updated: 2026-11

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Key facts

Age and eligibility

• Decree on the definitive import of used vehicles (DOF 4 Nov 2024, extended by DOF 5 Nov 2025 to 30 Nov 2026): nationwide, only models 8–9 years before the import year — in 2026, model years 2017 and 2018. The model year runs from 1 November to 31 October.
• The VIN must show manufacture or assembly in Mexico, the US or Canada; cars from elsewhere aren't covered by the decree.
• Residents of the northern border strip (Baja California, Baja California Sur, part of Sonora, Cananea and Caborca municipalities, etc.) can import cars 5–9 years old at 1% duty, and 10+ years at 10%. Such cars are meant for use in that region.
• An individual not registered as an importer may bring in 1 used car every 12 months. The car must meet physical-mechanical and environmental requirements.
• As of 9 Nov 2026 there is no official extension of the decree into 2027. The "autos chocolate" regularisation is over — only legal import under the decree is available.

Duties and taxes

• Duty (IGI): 10% nationwide; in the border strip 1% for 5–9-year-old cars and 10% for 10+ years. The same for petrol, hybrid and electric.
• The import declaration (pedimento) includes IGI, 16% IVA, ISAN and DTA (RGCE rule 3.5.1).
• ISAN (new-car tax) also applies to imported used cars up to 10 model years old. In 2026, cars worth up to 356,934.05 MXN are exempt; from 356,934.06 to 452,116.48 MXN get 50% off. A typical $10,000 Camry is below the threshold.
• Registration fees (plates, tenencia, etc.) depend on the state.

Damaged cars and salvage titles

• A car can't be imported if its title says: Parts only, Assembled parts, Dismantlers, Destruction, Non repairable, Non rebuildable, Non street legal, Junk, Crush, Scrap, Seizure/forfeiture, Off-highway use only, Water damage, Not eligible for road use, Frame damage, Fire damage, Recycled, Crash test vehicle; Stolen — unless marked recovered (RGCE 2026 rule 3.5.1).
• Total loss and Flood are allowed if the title also says clean, rebuilt/reconstructed or corrected; Total loss is also accepted on a regular "Salvage" title.
• A regular "Salvage" title is accepted, EXCEPT: DLR SALVAGE, SALVAGE-PARTS ONLY, LEMON SALVAGE, FLOOD SALVAGE, SALVAGE CERT-LEMON LAW BUYBACK, SALVAGE CERTIFICATE-NO VIN, SALVAGE TITLE W/NO PUBLIC VIN, DLR/SALVAGE TITLE REBUILDABLE, SALVAGE THEFT, SALVAGE TITLE-MANUFACTURE BUYBACK, COURT ORDER SALVAGE BOS, SALVAGE/FIRE DAMAGE, SALVAGE WITH REPLACEMENT VIN, BONDED SALVAGE, WATERCRAFT SALVAGE, SALVAGE KATRINA, SALVAGE TITLE WITH ALTERED VIN, SALVAGE WITH REASSIGNMENT, SALVAGE NON REMOVABLE.
• The car must arrive at customs under its own power — a non-running car can't use this procedure, so repairs must be done before the border.
• The broker must run a history check (for US/Canadian cars under 30 years): not stolen, not listed as "siniestrado", not barred from road use; the report covers title type, total loss/salvage history and odometer. The VIN is also checked in REPUVE.

EVs and hybrids

• EVs and hybrids (electric + combustion or hydrogen) are exempt from ISAN (LFISAN art. 8, sec. IV, since 2016).
• Duty under the decree is the same as for petrol cars.

Documents

• Original title (the broker verifies it and certifies a copy), VIN history report, REPUVE check, photo or copy of the VIN.
• ID, proof of address, CURP.
• Clearance only through a licensed customs broker (agente aduanal).

Shipping from the US

• Overland through northern border customs, or through the sea customs listed in RGCE Annex 21 (e.g. Manzanillo, Veracruz). The broker must be assigned to that customs office.
• Shipping times and costs aren't confirmed.

Example: 2021 Toyota Camry 2.5, $10,000

• Nationwide in 2026 a 2021 Camry does NOT qualify: only 2017–2018 models are allowed.
• For a border-strip resident (5 years old — eligible; US-market 2021 Camrys are built in Kentucky, VIN starts with 4T1): IGI 1% ≈ $100; DTA ≈ 0.8% ≈ $80 (rate not verified); IVA 16% of $10,180 ≈ $1,629; ISAN — 0.
• Total ≈ $1,810 plus broker, history check and state registration.
• Estimate: customs value may be set from SAT reference prices. The decree runs until 30 Nov 2026; rules after that date are unknown.

Still being checked

• Whether the decree will be extended past 30 Nov 2026.
• DTA rate (0.8% used in the example).
• Whether the reduced 8% border-zone IVA applies to imports (16% used).
• Broker and VIN history check costs.

Cars to look at

Sources

1. SHCP, Comunicado No. 1: on the used-car import decrees 2026-01-05
2. IDC: Reforman decreto que regula la importación de autos usados (DOF 05.11.2025) 2025-11-07
3. AMDA Circular 46/DG/2025: decree extended 2025-11
4. El Universal: only 8–9-year-old models can be imported 2024-11-05
5. La Nación: México extiende la importación legal de autos usados 2026-01-08
6. SAT: Reglas Generales de Comercio Exterior 2026, rule 3.5.1 2025-12-27
7. SAT: Anexo 15 RMF 2026 (ISAN thresholds) 2025-12-28
8. Ley Federal del ISAN (arts. 1 and 8) 2021-11-12
9. ANAM: used-car imports into the northern border strip 2026-11-09
10. ANAM: used cars 8–9 model years old 2026-11-09

This is a reference, not legal advice. Rules change often: confirm the numbers with customs or a licensed broker before you buy.

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