Bolivia Imported Used Car Guide(2026)

For importing used cars purchased from China to Bolivia in 2026, ordinary HS 87.03 passenger vehicles must not exceed 2 years of age. Supreme Decree No. 4373 stipulates that vehicles of HS 87.03, 87.06, and the passenger and cargo vehicle types listed in the annex that are more than 1 year old are subject to a 30% Specific Consumption Tax (ICE); vehicles must obtain an IBMETRO Certificate of Acceptance according to vehicle type, a prior environmental authorization from the transport authority, and an environmental verification upon arrival. Bolivia is a landlocked country, and the common route is transit customs entry into Bolivia via the Port of Arica in Chile, followed by completion of the import declaration through SUMA.

Update date: September 30, 2026

*This article is for information compilation only and does not constitute legal, tax, or customs clearance advice. "Vehicle age" in this article is determined by model year and year of import, and is not the same concept as the registration date or export date in China. For borderline vehicle models, before signing and payment, please have a licensed Bolivian customs broker verify item by item based on VIN, model year, power type, and 10-digit tariff code. The validity of external links is subject to the date of access; this guide does not guarantee that links will remain accessible.

Key Points

• Under regular import procedures, ordinary HS 87.03 passenger vehicles may not be imported if they are more than 2 years old; when purchasing in 2026, priority should be given to checking the applicability of 2024, 2025, and 2026 model years.

• Bolivia defines a "used vehicle" as a vehicle whose model year is earlier than the year of import; even if the vehicle has not been registered or used, it may still be classified as a used vehicle.

• Supreme Decree No. 4373 stipulates that HS 87.03, 87.06, and the passenger and cargo vehicle types listed in the annex that are more than 1 year old are subject to 30% ICE; pure electric vehicles, factory natural gas vehicles, and certain ambulances are exceptions and must be verified item by item according to tariff code.

• Starting July 6, 2026, the general import tariff (GA) brackets were uniformly reduced by 5 percentage points; ordinary fuel passenger vehicles originally at a 10% rate are currently usually at 5%, valid temporarily until December 31, 2027.

• Diesel vehicles with displacement not exceeding 4,000 cm³ are in principle restricted, but four-wheel drive vehicles are an exception expressly listed in the regulations; this exception cannot be extended to all diesel vehicles.

• Vehicles that have undergone steering wheel conversion outside the country are prohibited from import. If a right-hand drive vehicle needs to be converted to left-hand drive, it should follow the compliant conversion path in Bolivia's domestic industrial free zone; for bulk procurement, it is still recommended to choose factory left-hand drive vehicles.

• Used vehicles generally require an IBMETRO Certificate of Acceptance, prior environmental authorization from the transport authority, and environmental documents related to exhaust emissions and ozone-depleting substances upon arrival.

• Bolivia has no seaport, and China—Arica—Bolivia inland customs is a common operational route; entering at Arica does not mean that import customs clearance has already been completed in Bolivia.

I. Overview of Key Points for 2026

II. Importable Vehicle Types and Tax Structure

1. First Distinguish Vehicle Classification

Bolivian customs uses a 10-digit tariff code: the first 6 digits come from the HS, followed by the NANDINA code and Bolivia's domestic subdivision. The vehicle's use, number of seats, maximum gross weight, displacement, fuel, drive type, and hybrid technology all affect tariff classification.

As of the verification date of this article, neither the list of trade agreements published by Bolivia's National Customs nor the Bolivia country information from China's Ministry of Commerce lists a China–Bolivia Free Trade Agreement. Vehicles of Chinese origin cannot be declared for preferential treatment under a China–Bolivia FTA; the regional agreement preferences in Bolivia's 2026 tariff each have their own rules of origin conditions, so it is recommended to quote at the ordinary tax rate unless the customs broker can provide other valid preferential basis for the specific tariff code.

2. GA Tariff

In Bolivia's 2026 Import Tariff, multiple common subheadings for ordinary fuel HS 87.03 passenger vehicles originally had a GA rate of 10%. Supreme Decree No. 5646, effective July 6, 2026, uniformly reduced the GA brackets across the entire tariff by 5 percentage points, with the original 10% bracket reduced to 5%, valid until December 31, 2027.

This adjustment is a reduction of tariff brackets and does not mean that all vehicles are uniformly taxed at 5%. Subheadings originally at 0%, new energy subheadings that already have special incentives, and vehicles subject to other regimes should all be verified item by item according to the complete 10-digit tariff code.

3. ICE Consumption Tax

ICE is one of the most easily underestimated items in the cost of importing vehicles into Bolivia. Supreme Decree No. 4373 stipulates that HS 87.03 and 87.06 vehicles more than 1 year old, as well as the Van Minibús and pickup trucks with a load capacity not exceeding 2.5 tons listed in the decree's annex, are subject to a 30% ICE rate; factory natural gas vehicles and pure electric vehicles are at 0%, and qualifying ambulances have a separate rate. It should be noted that this provision does not cover all imported vehicles and cannot replace the vehicle age admission assessment.

For ordinary passenger vehicles permitted for import in 2026, this can be understood as follows:

• 2026 models are new vehicles and are outside the scope of this article's discussion of used vehicles;

• 2025 models are usually 1 year old, and ICE is calculated at the current rate for the corresponding tariff code;

• 2024 models are usually 2 years old; although they may still meet the admission upper limit, ordinary HS 87.03 vehicles will enter the 30% ICE rule;

• 2023 and earlier models are usually already more than 2 years old and cannot solve the admission problem by paying more tax.

New energy vehicles are subject to the temporary ICE rate table under Supreme Decree No. 5653 (valid until December 31, 2026). The main brackets for HS 87.03 passenger vehicles are as follows. The table below only lists the new vehicle and 1-year-old rates explicitly given in the decree's annex; there is no unified bracket for 2-year-old vehicles.

The passenger vehicle rate table in Decree No. 5653 does not list a unified rate for 2-year-old new energy vehicles. When purchasing 2024 model hybrid or pure electric vehicles, the customs broker should be asked to issue written confirmation based on the complete tariff code and the system tax table; one cannot simply apply the 1-year bracket to a 2-year-old vehicle.

4. IVA Value-Added Tax

As of the verification date of this article, the public tariff pages of Bolivian customs still generally show import IVA at 14.94%. Article 20 of the Regulations for the Implementation of the Customs Law stipulates that the IVA tax base for imports includes the CIF border value, the GA actually paid, and other expenses required to complete customs clearance but not invoiced and included.

5. Customs Valuation

The transaction price is the first method of customs valuation, but the conditions for the applicability of transaction value must be met. The FOB transaction price also needs to add international freight and insurance to the Bolivian border to form the CIF border value used for declaration; GA is calculated on the dutiable value determined by customs, not directly on FOB. In addition, Bolivian customs also publishes vehicle reference prices, covering elements such as vehicle category, brand, model and version, displacement, drive, transmission, fuel, model year, and country of origin. If the purchase invoice price deviates significantly from the reference value, customs may require supplementary information on payment, transportation, insurance, and vehicle condition.

Therefore, the FOB or CIF price in the contract cannot independently lock in the final tax amount. For bulk quotations, at least the following fields should be retained: VIN, model year, displacement, fuel, drive, transmission, country of origin, FOB, ocean freight, insurance premium, and estimated tariff code.

III. Vehicle Age Restrictions: Model Year Is More Important Than First Registration Date

1. How Bolivia Defines a "Used Vehicle"

In Bolivian regulations, a "used vehicle" (vehículo antiguo) refers to a vehicle whose model year is earlier than the year of import, and it does not require that the vehicle has already been used or registered. Therefore, an unregistered inventory vehicle with a model year of 2025 may still be treated as a used vehicle when imported in 2026.

When the model year cannot be identified from the VIN or chassis number, the regulations determine it according to the manufacturing cycle: the manufacturing period runs from July 1 of a given year to June 30 of the following year, and the latter year is usually taken as the model year; when the manufacturing month cannot be identified, the manufacturing year is taken as the model year.

2. Regular Upper Limits for Various Vehicle Types

For vehicles at the borderline of vehicle age, risk increases as the year changes. For example, a 2024 model may still be within the 2-year upper limit in 2026, but if the declaration is postponed to 2027, it will usually become 3 years old. Therefore, the contract should clearly state the latest shipment and declaration arrangements, and the Bolivian broker should confirm the specific point on which the vehicle age determination is based.

3. Accident and Damaged Vehicles

Supreme Decree No. 4687 prohibits the import of accident-damaged vehicles, as well as vehicles with duplicate, altered, or ground-off VIN or chassis numbers. The regulations define minor cosmetic damage as limited to paint scratches, cracks in glass, mirrors, or lights, and similar situations; used vehicles meeting the definition of minor damage must be repaired within Bolivia's domestic industrial free zone. Moderately or severely accident-damaged vehicles should not be arranged for shipment.

At the procurement stage, body structure, chassis, airbag, and repair records should be obtained. An exterior video alone cannot prove that a vehicle is not an accident-damaged vehicle.

IV. Steering Position, Diesel Vehicles, and Emission Requirements

1. Factory Left-Hand Drive Is the Safest Procurement Condition

Bolivia drives on the right, and factory left-hand drive vehicles are the conventional choice. The regulations prohibit the import of vehicles that have undergone steering wheel conversion outside the country, and also prohibit modifying or tampering with the cab, engine, or frame outside the country.

The domestic conversion path for right-hand drive vehicles was first established by Supreme Decree No. 27341 of 2004 and its operating rules: new or used factory right-hand drive vehicles must first complete left-hand drive conversion in Bolivia's National Industrial Free Zone, and then meet technical and environmental conditions. Supreme Decree No. 4687 of 2022 adjusted the current vehicle import framework: after new vehicles enter the industrial free zone, only left-hand drive conversion and GNV device-related work may be carried out; used vehicles may undergo permitted refurbishment work under current rules. The decree also clearly states that the import of vehicles that have already undergone steering conversion outside the country is prohibited.

2. Diesel Vehicles Cannot Be Assessed Only by Vehicle Age

Diesel vehicles with displacement not exceeding 4,000 cm³ are in principle prohibited from import, but the regulations expressly exclude four-wheel drive vehicles. That is, ordinary two-wheel drive diesel sedans or commercial vehicles may be rejected due to fuel and displacement even if they meet the vehicle age requirements; four-wheel drive diesel vehicles must still continue to verify tariff code, model year, emissions, and technical documents.

3. Environmental Documents Are Divided into Prior and Arrival Parts

Supreme Decree No. 4373 clearly states that imported vehicles must comply with Euro emission standards or equivalent standards; until fuel quality reaches a higher standard, the minimum baseline is Euro II or equivalent standards. Used vehicles need to prepare:

• Certificate of Acceptance issued by IBMETRO, used to handle the prior environmental authorization from the transport authority;

• Test reports that can correspond to the vehicle or engine family, and laboratory qualification materials;

• After arrival, environmental documents related to exhaust emissions and ozone-depleting substances issued by an IBMETRO-recognized process.

IBMETRO's 2026 requirements show that used vehicle test reports are valid for a maximum of 12 months, and documents should be in Spanish or English; other languages must provide an official Spanish translation. The Certificate of Acceptance is valid until December 31 of the year of issuance.

Pure electric, hybrid, factory natural gas, and vehicles with refrigeration equipment may require different combinations of documents. Tax rate preferences for new energy vehicles do not mean exemption from all technical materials; it is recommended that before shipment, confirmation be obtained from IBMETRO and the transport authority based on VIN and power type.

V. Transportation and Customs Clearance Process from China to Bolivia

1. Common Logistics Chain

Bolivia has no seaport. Bolivia's National Customs has an overseas office in Arica, Chile, and the Bolivian Port Services Administration (ASP-B) also provides port and transit services in Arica. The common route is:

• Loading at the port of departure in China;

• Ocean shipping to the Port of Arica, Chile;

• Handling customs transit toward Bolivia in Arica;

• Entering Bolivia using transit transport documents such as MIC/DTA;

• Delivering the vehicle to a Bolivian inland customs supervised yard or free zone to create a receipt record;

• Completing import consumption declaration, tax payment, inspection, and release in SUMA.

Arica is also not the only transit port. Specific shipments can compare other Chilean or Peruvian ports according to shipping schedules, destination cities, carriers, and ASP-B service arrangements, but note: transit at a third-country port does not mean that Bolivian import has been completed.

2. Before Signing and Shipment

• Confirm model year, manufacturing date, left/right-hand drive, fuel, displacement, drive, number of seats, and maximum gross weight by VIN.

• Have a Bolivian customs broker pre-classify the 10-digit tariff code and verify vehicle age, diesel restrictions, and ICE bracket.

• Prepare test reports corresponding to the model or engine, laboratory qualification documents, proof of vehicle acquisition, and notarized declarations.

• Apply for the Certificate of Acceptance through the IBMETRO digital platform, then handle the prior environmental authorization from the transport authority.

• Confirm the Port of Arica, transit carrier, inland customs yard, and final delivery city.

• Unify VIN, model year, brand, model, engine information, and consignee information in the commercial invoice, packing materials, and draft bill of lading.

3. Arrival, Transit, and Import Declaration

• After the vessel arrives at Arica, verify the bill of lading, manifest, and vehicle identification information.

• The transit agent handles Chilean port area operations and Bolivian customs transit documents.

• After the vehicle arrives at the Bolivian supervised yard, the yard generates a receipt record (Parte de Recepción).

• The customs broker prepares the DIM based on invoices, transportation, insurance, prior authorization, environmental documents, DAV, and port expense materials.

• After the DIM is accepted in SUMA, taxes and fees are paid, and the system assigns an inspection channel.

• Customs verifies the declaration, valuation, VIN, chassis number, engine number, and technical documents; when necessary, DIPROVE verifies vehicle identity and theft records.

• After completing inspection, taxes and fees, and yard procedures, obtain release and pick up the vehicle.

• After release and obtaining the exit permit, verify through FRVA whether the vehicle information has been sent by customs to RUAT; if the VIN, FOB field, consignee information, or vehicle status is inconsistent, the customs broker should first coordinate with customs for correction.

• Handle ownership registration and license plates with the local municipal government and RUAT, and purchase valid insurance.

Used vehicles cannot use the expedited simplified customs clearance path in the import rules. Before the vehicle arrives, the customs broker should be asked to complete an electronic document pre-review first to avoid yard rent and detention costs caused by inconsistencies in test reports, VIN, or model year.

VI. Required Documents

1. China Procurement and Shipping Documents

2. Technical and Environmental Documents

3. Transit and Bolivian Import Declaration Documents

4. Post-Clearance Registration Documents

Registration materials are executed by the local municipal government and RUAT window, usually centering on customs release, FRVA and the status of customs data transmission to RUAT, owner or enterprise identity, proof of ownership, vehicle technical materials, insurance, and fee vouchers. Bolivian customs uses VELIVA to verify lawful vehicle import; before registration, confirm that FRVA information has been successfully sent to RUAT. If it has not been sent, first verify the exit permit, vehicle status, FOB field, and consignee information. Municipal windows may differ in forms and number of copies, and the agent at the final registration place should provide the current checklist before vehicle shipment.

VII. Pre-Signing and Pre-Payment Verification Checklist

• VIN and chassis number are clear, unique, and have not been ground off, modified, or reused.

• The model year meets the upper limit for the year of import, with allowance for cross-year declaration risk.

• The vehicle is not a moderate or severe accident, flood, fire, or structural repair vehicle.

• The vehicle is factory left-hand drive; if right-hand drive, written confirmation of the conversion path in Bolivia's industrial free zone has been obtained.

• For diesel vehicles, displacement and four-wheel drive conditions have been verified, and admission cannot be judged solely on the supplier's oral statement.

• The 10-digit tariff code, GA, ICE, and IVA have been pre-verified vehicle by vehicle by a Bolivian customs broker.

• Test reports can correspond to the model, engine, or model family, and laboratory qualifications and report validity meet IBMETRO requirements.

• Who handles the Certificate of Acceptance, prior environmental authorization, and arrival environmental documents, as well as costs and timing, has been written into the contract.

• VIN and model year in the invoice, draft bill of lading, images of registration documents before cancellation, and export materials are consistent; the contract does not promise delivery of China's original registration certificate or driving license after export.

• Arica port fees, transit transport, Bolivian inland yard, customs brokerage, and registration fees have been quoted separately.

• The payment path should be able to provide bank or other compliant vouchers, avoiding the use of inexplicably low-priced invoices.

• Default clauses cover liability for over-age, incorrect steering position, diesel restrictions, accident condition, document inconsistency, and inability to clear customs.

VIII. Hypothetical Example of Landed Cost Calculation

The following example only illustrates the calculation sequence and is not a formal tax bill. Assume importing a 2024 model, factory left-hand drive, gasoline, non-hybrid HS 87.03 passenger vehicle, with declaration completed in 2026:

The above result has not yet included Arica port fees, ASP-B services, transit transport, Bolivian inland yard, IBMETRO, environmental documents, customs broker, inspection, warehousing, registration, license plates, and insurance. In the actual declaration, the USD amount also needs to be converted into Bolivianos at the official exchange rate of the Central Bank of Bolivia applicable on the date the DIM is accepted.

The reason this example uses 14.94% is that the public tariff pages of Bolivian customs still showed this import IVA rate on the verification date. If SUMA has switched to the 13% add-on display method under Law No. 1733 and its supporting rules, the system tax bill should be used for recalculation, and the two rates must not be included at the same time.

Impact of Changes in Valuation Value

If customs adjusts the CIF border value from USD 10,000 to USD 12,000, and other assumptions in this example remain unchanged:

When the CIF valuation increases by 20%, the three core import taxes in this example also increase by about 20%. Under-declaring the invoice cannot lock in the tax amount; instead, it may trigger customs valuation doubts, requests for supplementary materials, or even cause cargo detention.

IX. Basis and References

If you need to verify model year, VIN, power type, estimated tariff code, and China-side documents vehicle by vehicle for target models, you may submit a vehicle list to WeipuGlobal before signing and payment to first complete a procurement and customs clearance feasibility pre-review.