Although the general regime remains the same (the importation of used vehicles into the national territory is prohibited pursuant to Law 17.887), over the years various benefits and exceptions have been provided for in order to make such prohibition more flexible.
In this sense, in a first stage, Law 18.250 (article 76) established that those Uruguayans who have been residing abroad for more than two years and who definitively move their residence to the country, may enter – free of any kind of encumbrance – a car of their own property.
Now, in a second stage, with the entry into force of Law 19.924 (Budget Law for the period 2020-2024), and its recent Regulatory Decree issued by the Executive Power on April 6, 2021, the benefit previously provided was extended to a certain category of foreigners applying for residence in Uruguay.
Who is covered?
- Foreigners who have obtained legal permanent residence in the period from January 1, 2020 to March 31, 2021;
- Those foreigners who, being nationals of MERCOSUR countries, have initiated their permanent residence in said period, but who do not have a permanent legal residence. In these cases, the interested parties may present the proof of initiation of the legal residency process at the Ministry of Foreign Affairs or at the Uruguayan Consulate, and then prove within 12 months (extendable) the approved proof of permanent legal residency.
What other aspects should be considered?
- only one vehicle per person may be admitted at any one time.
- the applicant must be the owner of the vehicle, and must have acquired it at least one year prior to the date of application for residency.
- the vehicle cannot have more than two axles
- the vehicle may not be transferred until two years have elapsed since its entry into the country once the import procedure has been authorized, and within 30 days thereafter,
- the automobile must be registered before the Property Registry, Motor Vehicles section, and registered by its owner before the corresponding Departmental Government, according to the announced address.
Any failure to comply with the regulations will result in the loss of all tax benefits.
What happens with the entry of vehicles by non-resident tourists?
The regime applicable to foreign tourists has not changed, so they may enter their private vehicle, under the “tourist” regime, without having to carry out any formalities, for a period of 3 months, after which the vehicle must leave the national territory or it may be seized by the National Customs Directorate.
However, it is important to point out that in the context of the current border closure for sanitary reasons, any foreigner wishing to enter Uruguay may do so only by means of an exceptional entry authorization issued by the National Directorate of Migration, which issues it for a certain period of time. Therefore, at present, the vehicle of a tourist who enters under a temporary admission regime may only remain for the same period of time established in the exceptional entry authorization.
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