Importing a US vehicle to Guatemala is one of the most expensive returnee decisions you can get wrong. Import tax adds about 32% of the taxable base on a car, menaje de casa does not change that (vehicles are never part of it), and registration comes on top. This guide walks through the three honest options — drive, ship, or sell — and the customs math behind each.
Quick summary for returnees: Three options: (1) drive the car down via Tecun Uman or El Carmen border crossings; (2) ship it (freight quote + IVA and IPRIMA); (3) sell in USA, buy in Guatemala. Menaje de casa does not cover vehicles (RECAUCA art. 585); for returnees it is a partial import-duty waiver on household goods only.
The honest three-option framework
Before getting into customs math, decide which lane you are in:
| Option | When it makes sense | Total cost estimate |
|---|---|---|
| Drive it down | Reliable paid-off car, you enjoy road trips, no rush | Fuel + tolls + lodging + Mexico’s vehicle permit (US$51 + IVA at a CIITEV module, plus a deposit) + IVA and IPRIMA |
| Ship by container | Collector or rare vehicle, you fly | Ocean freight (get a written quote) + IVA and IPRIMA |
| Sell and buy in GT | Standard sedan/SUV, you want simplicity | The gap between your US sale price and a comparable local price |
Compare the three with real quotes; the worked example below shows the tax side.
Menaje de casa does not cover vehicles
Many returnees hear that the menaje de casa lets them bring a car. The primary sources say otherwise: RECAUCA art. 585, the regulation of the Central American customs code, says vehicles are never part of the menaje de casa, nor machinery, equipment or tools for offices or workshops. The DAI on cars is already 0% for everyone, so a duty waiver would be worth nothing on a car anyway; the taxes that cost money are IVA (12%) and IPRIMA (20% for a car), and menaje waives neither.
What menaje does for a returning Guatemalan
Under the Convenio sobre el Régimen Arancelario y Aduanero Centroamericano art. 21 a) and SAT’s menaje procedure (PR-IAD/DNO-DE-16, 2018):
- It applies to Guatemalans domiciled in the country who were absent the 24 months before their definitive return, which SAT’s procedure has you show with your passport
- It waives part of the import duty (DAI) on household goods, by resolution: up to 50% on a written request to the customs house, up to 70% from the Intendente de Aduanas, and up to 25% for items whose wear cannot be judged
- It never waives the 12% IVA
- Guatemalans who come back retired on a pension from a foreign government, institution or company get the DAI exemption on household goods under the same SAT procedure
We found no consular certification or letter, no filing window, no once-only rule, no minimum title period and no one-vehicle-per-family allowance in CAUCA, RECAUCA, the Convenio or SAT’s procedure. Earlier versions of this page listed them; they have been removed.
The one vehicle exemption we did find is for Guatemalan diplomatic and consular staff ending a mission: Ley del IVA art. 7 num. 1 d) exempts their household goods, personal effects and one vehicle from IVA. It does not extend to other returnees.
The household-goods procedure, qualifying items and inventory format are in our menaje de casa household-goods guide.
Customs duties on a vehicle
Unless you are a returning diplomat, this is what you face. The tax on a vehicle import is set by Decreto 10-2012, Libro II (arts. 108-118), and the import duty by the SIECA regional tariff.
General tax structure
- DAI (Derecho Arancelario a la Importacion): 0% on cars and motorcycles. Guatemala’s MFN tariff on tariff line 8703 is zero, so origin makes no difference and CAFTA-DR changes nothing here
- IVA: 12% of the taxable base
- IPRIMA: set by vehicle type in art. 114, on the same base as IVA — the two do not cascade, neither is charged on top of the other
Total tax burden by vehicle type (not by age)
| Vehicle type (art. 114 numeral) | IPRIMA | Total tax (IVA + IPRIMA) |
|---|---|---|
| Car, up to 5 people incl. driver, with or without 4WD (num. 1) | 20% | 32% |
| 6 to 9 people (num. 3) | 15% | 27% |
| 4x4 with a two-range transfer case (num. 5) | 15% | 27% |
| 10 or more people, and goods vehicles | 5% | 17% |
| Tankers, refrigerated, refuse collectors | 10% | 22% |
| Special-use (tow truck, crane, mixer) | 20% | 32% |
| Hybrid, electric, hydrogen (num. 14) | 5% | 17% before any Decreto 40-2022 exemption |
| Motorcycle, any displacement (num. 15) | 10% | 22% |
Age is not in this table because it is not in the law. Article 114 has no model-year dimension and no engine-displacement dimension. What model year does change is the base: for a used vehicle the base is the original invoice from the seller abroad (art. 113) — or, if SAT cannot verify that invoice, its annual taxable value table, which is where depreciation enters. Always confirm the classification with a customs broker (agente aduanal) before shipping, because the numeral your vehicle lands in is what moves the bill.
There is also no ten-year import ban: art. 109 literals a) and b) were struck down by the Corte de Constitucionalidad (Exp. 2959-2012, 28 June 2013). Only literal c) survives — vehicles arriving collided or damaged so they cannot circulate cannot be registered from the seventh model year, and vehicles declared unrebuildable abroad can never be registered.
The customs broker reality
For a vehicle import, you will need an agente aduanal (licensed customs broker) to clear the vehicle. Ask for the broker’s fee in writing. Brokers handle the SAT declaration, paperwork at the border or port, and registration with the Vehicular Registry.
Driving the car down: the practical mechanics
If you decide to drive, here is the realistic route from a US point of origin like Los Angeles or Houston to Guatemala City:
Route options
- Border crossing: SAT lists Tecún Umán, El Carmen and La Mesilla among the border customs offices that issue the permit
- Safety: the UK government’s Mexico travel advice (read 23 September 2026) says to use toll roads (cuotas) whenever possible, that violent carjackings and robberies happen along the Pacific Highway, and that drug-related violence affects the northern states of Sonora, Chihuahua, Coahuila, Nuevo Leon, Tamaulipas, Sinaloa and Durango
Mexico transit requirements
- Temporary Vehicle Import Permit (TIP): Mexico’s customs agency ANAM lists US$51 plus IVA at the CIITEV modules at entry customs, or US$45 plus IVA online, plus a deposit of US$400 for 2007 and later models, US$300 for 2001-2006 and US$200 for 2000 and older (read 23 September 2026). Banjercito refunds the deposit only if the vehicle’s final return is registered before the permit expires, and the ANAM page lists no module locations on the Guatemalan border
- Mexico auto insurance: Mexico’s Ley de Caminos, Puentes y Autotransporte Federal art. 63 Bis requires every vehicle on federal roads to carry third-party liability insurance; check your US policy’s territory clause or buy Mexican cover
- Tolls (cuotas): budget for them; the UK advice above recommends toll roads
Guatemala border crossing (Tecun Uman or El Carmen)
- SAT’s tourist vehicle permit runs up to the stay migration grants the tourist (RECAUCA art. 442); its requirements list is headed Interesado extranjero
- SAT asks for your passport with migration stamps, the original and a copy of the title in your name (or an equivalent document) and a valid driver’s licence
- SAT lists the Declaraguate form at Q160.00, a tourism or international-transit sticker at Q100.00 each, and a Q60 form (read 23 September 2026)
To keep the car in Guatemala, it has to be nationalised (IVA and IPRIMA paid) and registered. RECAUCA art. 448 treats a tourist vehicle that is neither re-exported nor nationalised as abandoned, and art. 442 bars a new temporary permit until three months after the vehicle has left.
Shipping by container
For valuable or non-driveable vehicles, container shipping from US East Coast or Gulf Coast to Puerto Quetzal or Puerto Santo Tomas is the alternative.
- Cost: get a written freight quote from the shipping line
- Destination: Puerto Quetzal (Pacific, Escuintla) or Puerto Santo Tomas (Caribbean, Izabal); Santo Tomás de Castilla’s current tariff gives 10 free storage days, then US$7.00 a day (listed as 7.000) per vehicle before IVA (updated 11-08-2025)
- Storage clock: RECAUCA art. 283 allows at most twenty days in temporary storage from the end of unloading before goods not assigned to a customs regime are considered abandoned
- Drayage and broker: ask for written quotes to truck the car from the port and clear customs
Registering Guatemalan plates after customs
Once IVA and IPRIMA are paid, you register the vehicle with SAT and the Registro Fiscal de Vehiculos.
- SAT registration. Register the vehicle with SAT using the documents from the cleared import; ask your broker for the current list.
- License plates issued. SAT issues the plates once the vehicle is registered.
- Tarjeta de circulacion. Your official Guatemalan vehicle registration card.
- Annual ISCV (often called “IUSI vehicular”, which is a misnomer – IUSI is the municipal property tax).** Pay each year by July 31 to SAT (for 2026, extended to December 31 by Decreto 19-2026, according to AGN).
Annual ISCV costs
This is the annual circulation tax. SAT’s 2026 table of taxable values sets it as a percentage of the vehicle line’s taxable value, falling with model age (2% for a 2026 model, 1.8% for 2025, down to 0.2% for 2017), and its header says to apply a 50% reduction to the amount shown (Decreto 1-2013 art. 5):
| Vehicle profile | Approximate annual ISCV |
|---|---|
| 5-10 year old standard sedan | Look up your line and model year in SAT’s ISCV table |
| 5-10 year old SUV / pickup | Look up your line and model year in SAT’s ISCV table |
| 1-4 year old standard sedan | Look up your line and model year in SAT’s ISCV table |
| 1-4 year old SUV / pickup | Look up your line and model year in SAT’s ISCV table |
| Luxury vehicle | Look up your line and model year in SAT’s ISCV table |
AGN reports that under the law in force, anyone who pays late owes a fine equal to 100% of the unpaid tax; Decreto 19-2026 temporarily waived fines, surcharges and interest for 2026.
Driver license conversion
Correction (24 September 2026): foreign-licence transfers go through the Departamento de Tránsito under Reglamento art. 24, which decides whether you are tested; Tránsito publishes no fee for them. This section previously said conversion is done at Maycom for Q200-Q400 without a road test, within 30 days, and gave the wrong licence categories. See our corrections policy.
A US licence is valid for the vehicles it covers while your immigration authorisation is in force (Reglamento de Tránsito art. 24).
- Foreign residents: art. 24 makes the transfer to a Guatemalan licence of the same or a lower type obligatory. Tránsito’s homologación asks for an apostilled certification of your licence from the issuing state, a sworn translation, a copy of the valid licence and your foreign-resident DPI; the Departamento de Tránsito (3a avenida 6-44, zona 1) decides whether you sit a theory or practical test. No fee is published.
- Guatemalan citizens: the homologación requirements are written for domiciled foreigners. Ask the Departamento de Tránsito (2315-2600) which route applies; if you once held a Guatemalan licence, renewal at Maycom may be the route.
- Categories: A (cargo over 3.5 tonnes, school and public transport), B (up to 3.5 tonnes, paid driving), C (cars up to 3.5 tonnes, not paid), M (motorcycles), E (agricultural and industrial machinery) — Reglamento art. 23.
- Details: foreign license conversion.
If you have not driven in years, consider a short refresher with a driving school before converting — Guatemalan traffic patterns and rural roads are very different from US highways.
The math: sell + buy in Guatemala vs import
Worked example for a car you could sell for $18,000 in the US (an example figure; use your own):
| Option | US side | GT side | Net cost |
|---|---|---|---|
| Sell + buy in GT | Sell for $18,000 USD in USA | Get a local price for a comparable car | Local price minus $18,000 |
| Drive + pay tax | Keep $18,000 vehicle | 0% duty + 12% IVA ($2,160) + 20% IPRIMA ($3,600) = $5,760 tax, plus fuel, lodging, Mexico’s permit and the broker’s fee | $5,760 plus those costs |
| Drive + menaje de casa | Keep $18,000 vehicle | Not an option: vehicles are never menaje (RECAUCA art. 585), so the same $5,760 tax applies | Same as driving + paying tax |
Run both rows with your own quotes before you decide.
Returnee vehicle checklist
- Decide drive vs ship vs sell well before the move
- Ship household goods under menaje separately; the car is never part of it (RECAUCA art. 585)
- Have the US title in your name
- Get vehicle in clean condition before border crossing or shipment
- Order Mexico transit insurance if driving
- Obtain US title apostilled with current registration
- Reserve a licensed customs broker (agente aduanal) for the vehicle import
- Budget the annual ISCV into GT costs
- Ask the Departamento de Tránsito which licence route applies to you (art. 24 transfer, renewal of an old Guatemalan licence, or a first licence)
Related returnee guides
- Returning to Guatemala Checklist — master hub
- Tax Obligations When Returning
- Sending Packages Home — household goods separate from vehicles
- US-Guatemala Dual Nationality
- Guatemalan Consulates in the USA — passport and DPI renewal before the move
- Menaje de Casa: Household Goods Guide — household goods only (vehicles are never menaje): inventory, ports, container costs
- Exchange rates — for USD-GTQ conversion of vehicle prices
Final practical advice
Many returnees fall in love with the idea of “their car” arriving in Guatemala. Before you ship a less common US model, ask local dealers or workshops about parts and service for it.
For a deeper analytical look at the cost of vehicle ownership in Guatemala, including used market dynamics, see our broader driving and transport content. For household goods, start with our menaje de casa guide; for passport and DPI renewal before the move, your nearest Guatemalan consulate is the starting point.
Sources
- SAT, requirements for the temporary import of tourist vehicles (read 23 September 2026): https://portal.sat.gob.gt/portal/requisitos-tramites-agencias/importacion-temporal-para-vehiculos-de-turismo/
- RECAUCA IV, Resolution 224-2008 (COMIECO-XLIX), arts. 283, 442, 448 and 585, published by SAT: https://portal.sat.gob.gt/portal/descarga/1895/legislacion-aduanera/18352/recauca-iv-resolucion-224-2008-comieco-xlix.pdf
- SAT, 2026 table of taxable values for the ISCV (read 24 September 2026): https://portal.sat.gob.gt/portal/descarga/1899/legislacion-tributaria/91642/tabla-de-valores-imponibles-del-iscv-e-iva-por-enajenacion-de-vehiculos-terrestres-2026
- AGN, Decreto 19-2026 extension of the circulation tax deadline (29 July 2026): https://agn.gt/congreso-de-la-republica-aprueba-de-urgencia-nacional-prorroga-al-pago-del-impuesto-de-circulacion/
- ANAM (Mexico), temporary vehicle imports (read 23 September 2026): https://www.anam.gob.mx/importacion-de-vehiculos-v2/
- Mexico, Ley de Caminos, Puentes y Autotransporte Federal, art. 63 Bis: https://www.diputados.gob.mx/LeyesBiblio/pdf/LCPAF.pdf
- UK FCDO, Mexico travel advice, safety and security (read 23 September 2026): https://www.gov.uk/foreign-travel-advice/mexico/safety-and-security
- UK FCDO, Mexico travel advice, regional risks (read 23 September 2026): https://www.gov.uk/foreign-travel-advice/mexico/regional-risks
- Código de Migración (Decreto 44-2016), art. 74
- Puerto Santo Tomás de Castilla, tariff of port services, updated 11-08-2025 (read 10 October 2026): https://santotomasport.com.gt/wp-content/uploads/2025/08/TARIFAS-VIGENTE-2025.pdf
Frequently Asked Questions
Can I drive my US car to Guatemala and keep it?
Yes, but with caveats. SAT’s temporary import permit for tourist vehicles is written for foreign visitors (its requirements list is headed Interesado extranjero), and RECAUCA art. 442 lets it run up to the stay migration grants the tourist; the Código de Migración caps a tourist stay at ninety days, extendable once. To permanently register the car with Guatemalan plates, you must clear it through customs and pay IVA and IPRIMA. Menaje de casa (household goods) does not help here: RECAUCA art. 585 says vehicles are never part of it. RECAUCA art. 448 says a tourist vehicle that is neither re-exported nor nationalised is treated as abandoned.
What is menaje de casa and does it cover my car?
No. Menaje de casa is the customs treatment of household goods, and RECAUCA art. 585 says vehicles are never part of it. For Guatemalans domiciled in the country who were absent the 24 months before their definitive return, SAT’s menaje procedure can waive up to 50% of the import duty (DAI) on household goods on a written request to the customs house, up to 70% from the Intendente de Aduanas, and up to 25% for items whose wear cannot be judged; it never waives IVA. The only returnees with a vehicle exemption we found are Guatemalan diplomatic and consular staff ending a mission: Ley del IVA art. 7 exempts their household goods, personal effects and one vehicle from IVA. We found no consular certification, no minimum title period and no one-vehicle-per-family allowance in CAUCA, RECAUCA or SAT’s procedure.
What are the import taxes on a car?
For a car the tax is about 32 percent of the taxable base: import duty (DAI) 0 percent, IVA 12 percent, and IPRIMA 20 percent, with IVA and IPRIMA on the same base and neither charged on top of the other. The only figure that moves is IPRIMA, and it moves by VEHICLE TYPE under Decreto 10-2012 art. 114 — not by age, engine size or origin. A vehicle for 6 to 9 people, or a 4x4 with a two-range transfer case, pays 15 percent IPRIMA (27 percent total); a motorcycle pays 10 percent (22 percent total); a hybrid or electric vehicle pays 5 percent (17 percent total) before the Decreto 40-2022 exemption. There is no luxury surcharge and no age ladder in the law.
Which border crossings are best for driving from USA to Guatemala?
SAT lists Tecún Umán, El Carmen and La Mesilla, on the Mexican border, among the customs offices that issue the tourist vehicle permit. SAT asks for your passport with Guatemalan migration stamps, the original and a copy of the vehicle title in your name (or an equivalent document), and a valid driver’s licence, and lists the Declaraguate form at Q160.00 (read 23 September 2026). In Mexico, the Ley de Caminos, Puentes y Autotransporte Federal art. 63 Bis requires third-party liability insurance on federal roads.
What is the ISCV (often called 'IUSI vehicular') and how much does it cost annually?
The ISCV is the annual Guatemalan vehicle tax administered by SAT. It is widely called ‘IUSI vehicular’, which is a misnomer – IUSI is the municipal property tax (not the municipality — the residential IUSI is municipal). SAT’s 2026 table of taxable values sets it as a percentage of each vehicle line’s taxable value that falls with model age, from 2% for a 2026 model to 0.2% for a 2017 model, and tells you to apply a 50% reduction to the amount shown (Decreto 1-2013 art. 5). The ordinary deadline is July 31; for 2026, Decreto 19-2026 moved it to December 31, according to the state news agency AGN (29 July 2026).
Should I drive my car down, ship it, or sell it and buy in Guatemala?
It depends on prices you can quote. Keeping a car means about 32 percent of the taxable base in IVA and IPRIMA, plus freight or driving costs, broker fees and registration. Selling means the gap between your US sale price and the local price of a comparable car. Get a local price and a broker’s written quote before you decide.
Are US drivers licenses valid in Guatemala?
Yes, for the vehicles it covers and for as long as your immigration authorisation is in force (Reglamento de Tránsito art. 24); art. 24 sets no deadline in days. For foreign residents, art. 24 makes transferring the licence to a Guatemalan one obligatory, and the Departamento de Tránsito — not Maycom — handles it and decides whether you are tested. Tránsito’s homologación requirements are written for domiciled foreigners; if you are a Guatemalan citizen with a DPI, ask the Departamento (2315-2600) which route applies, or see foreign license conversion.
