Importing to Uruguay: Mercosur Duty, 22% VAT & the Montevideo Hub
Uruguay pairs a 22% VAT with Mercosur tariff rules and a 10-year used-vehicle limit — and Montevideo doubles as a River Plate transshipment hub. Here is what importers need to know.
Seaway Project Cargo Team
Project Cargo & Heavy-Lift Specialists
Uruguay is a stable, business-friendly entry point to the Southern Cone, and the Port of Montevideo is a regional transshipment hub for the River Plate (serving onward moves to Paraguay and Argentina). Here is how importing works.
Duty and VAT
| Charge | Rate | Notes |
|---|---|---|
| Import duty | Mercosur CET / tariff by type | Confirm by HS code |
| VAT (IVA) | 22% | On the duty-inclusive value |
| Other | Registration charges | On first registration |
Source: Direccion Nacional de Aduanas (Uruguay), last verified June 2026. As a Mercosur member, Uruguay applies the bloc's Common External Tariff to extra-zone goods. Estimate VAT in the Import Duty & Tax Estimator.
Used-vehicle rule
Used cars over 10 years old are restricted from import. Project cargo and machinery follow standard tariff rules with no age gate.
Ports and transit
- Houston to the Port of Montevideo — 22-32 days (container / RoRo)
- Montevideo is also a transshipment hub, useful for consolidations and onward River Plate moves
Why Montevideo matters
For shippers serving the wider region, routing through Montevideo can simplify onward delivery to Paraguay (up the Paraná) and parts of Argentina. See the Paraguay guide for the landlocked onward leg.
Full detail is in the Uruguay shipping guide. To move a vehicle, machine, or project shipment, request a quote or compare methods in RoRo vs Container vs Flat Rack.
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