Castellán

While the general regime remains the same (the importation of used vehicles into the national territory is prohibited in accordance with Law 17,887), over the years various benefits and exceptions have been provided to flexibilize said prohibition.

In this sense, in a first stage, through Law 18,250 (article 76) it was established that Uruguayan citizens residing abroad for more than two years and who move their residence permanently to the country, may enter - free of any kind of tax - a car they own.

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 Branch on April 6 of the current year 2021, the previously provided benefit was extended to a certain category of foreigners who process their residence in Uruguay.

Who is covered?

- foreigners who have obtained legal permanent residence in the period from January 1, 2020 to March 31, 2021; and
- those foreigners who, being nationals of MERCOSUR countries, have started their permanent residence in that period, but who do not currently have legal permanent residence. In these cases, interested parties may present proof of the start of the legal residence process at the Ministry of Foreign Affairs or at the Consulate of Uruguay, and then prove within a period of 12 months (extendable) the approved proof of legal permanent residence.

What other aspects should be considered?

- only one vehicle per person may be entered one time only
- the person requesting entry must be the owner of the vehicle, and must have acquired it at least one year prior to the residence application
- the vehicle cannot have more than two axles
- the vehicle cannot be transferred until two years have passed since entry into the country
- once the import process is authorized, and within 30 days thereafter, the car must be registered with the Property Registry Automobile section, and registered by its owner with the corresponding Departmental Government, according to the announced address.
Any non-compliance 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 can enter their private vehicle, under a "tourist" regime, without the need to carry out any procedures, for a period of 3 months, after which the vehicle must leave the national territory or could be seized by the National Customs Directorate.

However, it is important to note that in the context of the current border closures for health reasons, any foreigner wishing to enter Uruguay may do so only with an exceptional entry authorization issued by the National Migration Directorate, which issues it with a specific validity. Therefore, currently the tourist's vehicle entering under temporary admission regime can only remain for the same period established in their exceptional entry authorization.

Dr. Macarena López - Taís Falcón

 

Montevideo, June 3, 2021