Which used vehicles are banned from import into Guatemala? Is there a 10-year age cap?

Article 109 of Decree 10-2012 (subparagraph c, according to the tax authority, SAT) prohibits the entry of vehicles declared unserviceable or a total loss in the country of origin. In addition, since January 2021 (after an extension to 26 April 2021) SAT has enforced the ban on importing vehicles 7 or more years old that fail to start during customs inspection, on the basis of article 3 of Government Agreement 133-2012, in force since 2012. The 10-year-from-manufacture cap that circulates in commercial sources has no located legal provision; one indication against it is that a 2021 bill proposed allowing imports of used vehicles up to 10 years old.