In most countries a returning citizen of that country may import his/her car duty free so long as it is their personal vehicle which they are returning with. The vehicle must be titled in that person’s name minimum 6 months prior to the export date. If you purchase a new car with less then 6 months then you will be subject to pay import duties. The shipper will also require a consulate letter for a returning citizen (Baja Consular), copy of passport, citizen ID (DNI).