Import regulations

Uruguay, a member of Mercosur (the Southern Common Market), applies a Common External Tariff (CET) to vehicles imported from non-member countries. Per Trade.gov, the average CET was reduced to 7.1 percent in July 2022, though motor vehicles for passenger and goods transport remain subject to tariffs exceeding 20 percent. Uruguay's tariff structure comprises 19 rates ranging from 0 to 35 percent, with the specific duty on your vehicle depending on engine size, fuel type, and local classification under the Mercosur Common Nomenclature (NCM).

Duty and taxes

As a non-Mercosur exporter, your brand-new vehicle will be subject to the CET on entry into Uruguay. Beyond the base duty, VAT (Impuesto al Valor Agregado, IVA) applies to the landed cost. Excise taxes may also apply depending on engine displacement and emissions characteristics. Trade.gov notes that preferential tariffs and tax exemptions are available for certain capital goods and items designated for projects of national interest, though passenger vehicles typically do not qualify for these exemptions unless imported by registered fleet operators or institutional buyers under special regimes.

Documentation and inspection

All vehicles must be accompanied by a certificate of origin, commercial invoice, bill of lading, and packing list. A chassis and VIN certificate confirming the vehicle's identity and condition at the point of export is mandatory. Many shipments to Uruguay require pre-shipment inspection (PSI) clearance or conformity documentation to verify compliance with Uruguayan safety and emissions standards. You should confirm current inspection requirements with the destination port authority before shipment.

Drive-train and vehicle type

Brand-new vehicles are not subject to age restrictions in Uruguay. Both left-hand-drive and right-hand-drive vehicles are permitted, though LHD predominates in the market.

Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.

Key points

Motor vehicles are subject to tariffs exceeding 20 percent under Mercosur's Common External Tariff; exact rate depends on engine displacement and fuel type
VAT (IVA) applies to the landed cost after duty assessment
Brand-new vehicles are not subject to any used-car age limits in Uruguay
Conformity and pre-shipment inspection documentation may be required; verify with Uruguayan customs before shipping
Both LHD and RHD vehicles are permitted; LHD is more common in the market

Documents you'll need

Bill of Lading — Original
Commercial Invoice — Original + 2 copies
Packing List — Original
Certificate of Origin — Original
Chassis and VIN Certificate — Original confirming vehicle identity and condition
Pre-Shipment Inspection Certificate — If required by Uruguayan customs authority
Conformity Certificate — Verify current emissions and safety compliance requirements
Customs Declaration Form — Completed per Uruguayan customs procedures

Updated June 30, 2026 · Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.

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