Sure looks like it to me. I'm not quite sure why the seller thinks someone would spend $75K on this car and have it shipped from Japan to California.
http://oxcars.com/japan/1972-bmw-3-0-cs-coupe/

http://oxcars.com/japan/1972-bmw-3-0-cs-coupe/
Of course the sales price includes:
Shipping in a single 20′ container from Yokohama/Japan to Los Angeles
As well as duty and all customs clearance cost due at arrival here in L.A.
No other costs for you to import this car into the US