- Background information
- Additional Services
- Export tariffs
- Import tariffs
- Government support for exporters
- Government support for investments
- Export legislation
- Import legislation
1.1. Second-hand goods
1.2. Damaged goods
1.4. Humanitarian cargo
1.10. Support of export
Annex 1. Priority goods for import
Annex 3. Regional customs regimes
The official name in Russian
Восточная Республика Уругвай
Regulatory number of documents (PCs):
1 For export
2 For import
Average shipping cost (US dollar/1 container):
1 For export
2 For import
Since January 01,1995
Since March 26, 1991
The Andean Community
Since January 01, 2003
By 2017, the Government of the Republic of Uruguay will subsidize the cost of exports for the amount of 15 thous. US dollars (re-exports of 80% of the value as to the marginal amount provided above)
Members of the Andean Community2
45,73 US dollars
Southern African Customs Union
3% to 24%
The customs value of goods is formed by such elements as:
— Fees and brokerage, except for buying commissions
— Packaging and tare costs and fees
— Commercial costs
— Royalties and license fees
— Subsequent revenues
— Transport insurance services, as well as various duties;
The Andean customs valuation rules allow member countries to have common rules for determining the taxable amount of customs duties and taxes on imported goods, calculating it based on the Andean Value Declaration DAV-x, which provides information about the business operation.
The standard of “Customs valuation” allows countries to have the same tax base for the application of tariff charges on imported products.
Since 2003, the Commission of the Andean Community adopted the WTO Customs Valuation Agreement, as subregional customs valuation rules.
In August 2004, the Secretary General’s Office adopted the Resolution No. 846 “Regulation on the implementation of the customs value of imported goods into the customs territory of the Community” which contains detailed information and regulated procedures for implementing Decision No. 571.
In accordance with Decree No. 1486, it started using rules of Resolution No. 846 for the implementation of customs valuation based on the methodology of the World Customs Organization (WCO).
In addition, according to Decree No. 1239 and Authorization No. 1112, the country adopted the relevant Declaration and updated Resolution No. 1281 “On amendments and electronic format of the Andean Declaration”. Application of the Declaration of the member countries is governed by Resolutions No. 1280, 1379 and 1574.
Special cases in determining customs value were updated by Resolution No. 1456, which establishes criteria for determining customs value in some special cases where it is impossible to use the main method of transaction value.
Determination of the customs value of imported goods is carried out after applying the criteria contained in the resolution and the additions and/or deductions in accordance with the provisions of article 6 of Resolution No. 571, and articles 18 and 31 of the EU Regulation approved by Resolution No. 846.
Duties on imported goods are regulated by each member country. Each member country adopts separate internal legislation to determine the customs value of imported goods.
The customs value of goods, which, after acquisition but prior to importation, were used or were in the state of obsolescence, is determined according to the following criteria:
a) The reference price shall be set for identical or similar goods, that are used or obsolete, with no depreciation or accounting for obsolescence rate;
b) The reference price shall be set for identical or similar goods in new condition, to which the depreciation or obsolescence applied respectively;
c) FOB price. Terms of payment for such goods in the condition, in which they were purchased, and to which the appropriate depreciation was applied;
d) The price shall be determined by an expert in this field, it depends on the buyer and the seller, while the costs are borne by the importer.
In cases b and c, the accrual of depreciation or obsolescence of goods shall be provided and closed for use in all states at the legislative level.
The customs value of goods, which, after acquisition but prior to importation, were repaired, restored, rebuilt or reconstructed, shall be determined by one of the following criteria:
a) The reference price shall be set for imported goods in good condition, restored, remanufactured or rebuilt goods, without adding the cost of the repair, overhaul, reconstruction or conversion.
b) Contract FOB price. For this type of imported goods, the value of the acquisition shall be added by the cost of the repair, restoration, processing or reconstruction. This value should include the cost of materials, labour, containers and remuneration of the person who performed the work.
c) The price shall be determined by an expert in this field, it depends on the buyer and the seller, while the costs are borne by the importer.
The customs value of goods, which, after their acquisition, but prior to importation, are partly damaged, shall be determined by the residual value of the price actually paid or payable for the goods at the time of acquisition (from the basic price of identical or similar goods, reduced by the percentage of breakage, wear or damage). The scope of breakage may be determined according to one of the following criteria:
a) The evaluation of an expert in this field depends on the buyer and the seller, while the costs are borne by the importer.
b) The budgeted costs for the repair or restoration, processing and reconstruction.
c) If it exists, the compensation shall be made by the insurance company.
The customs value for the fully damaged, spoiled goods shall be determined on the basis of evaluation of an expert in this field, with no dependence on the buyer and the seller. The expenses shall be borne by the importers or insurance companies, if any.
Determination of the customs value of imported goods, the re-grading of which was discovered, shall be carried out according to the actual quantities on the basis of the unit prices agreed between the buyer and the seller. The base price is the result of multiplication of the unit price established in the negotiations, by the actual quantity of goods.
The customs value of the imported goods with no commercial value (gifts, donations, advertising or promotional materials and samples) shall be determined based on one of the following criteria:
a) The values shall be recorded in the documents confirming the approval.
b) Basic prices for identical or similar goods.
c) The insurance amount specified in the insurance document.
d) The price shall be determined by an expert in this field, it depends on the buyer and the seller, while the costs are borne by the importer.
The customs value of imported goods replaced due to discovered defects shall be determined by one of the following criteria:
a) The price of initial invoice; if the goods are not exposed, the invoice of the received replacement is rated as free.
b) The initial price shall increase or decrease (if possible in accordance with the legislation of each member country) at an agreed cost and invoice for the goods received as a replacement, provided that the characteristics of the original imported goods have not changed.
The customs value of re-imported goods that were the subject of external processing shall be determined by taking into account the total value of goods, as re-import, and the added value, transportation costs, insurance costs and other costs for delivery and return of goods.
The added value includes the price paid or payable abroad in respect of the production, processing, repair, including the cost of materials, labor, packaging, other costs incurred abroad and in favour of those who worked abroad.
The customs value of the temporarily imported goods shall be determined by one of the following criteria:
a) The values shall be recorded in the documents confirming the approval.
b) Basic prices for identical good or goods similar to imported ones.
c) The value of goods registered in the insurance document.
d) The estimated price to an independent buyer and seller, expert assessment costs shall be borne by the importer.
If the goods under the conditions of temporary importation are subject to further import regime for usage, the customs value shall be determined as at the time of submission and adoption of the declaration of temporary importation of such goods.
The customs value of the imported leased (with or without the right of repurchase) goods shall be determined by one of the following criteria:
a) according to the type of the reference price set for identical or similar goods. Determination of the customs value will depend on the current value of the rents paid or payable for the period of the lease of goods which are used to achieve the effect using the formula:
1) based on the lease of goods, without the right of repurchase and with deposit of rent:
2) based on the lease of goods, without the right of repurchase and with periodic payment of rent:
Ус — is the value to be calculated.
А — is the amount of rent paid (annual, semi-annual, quarterly, bi-monthly or monthly, depending on the circumstances).
г — is the interest rate provided for by the contract (annual, semi-annual, quarterly, bi-monthly or monthly, depending on the duration of coverage).
т — is the period of import which can be expressed in solid natural (year) or sharing indicators.
When the period of the lease is not established by the contract, the average lease length of identical or similar imported goods shall be established.
b) Rent with the right of repurchase. In this case, depending on the time of purchase, the customs value shall be determined:
— At the beginning of the contract. By the price of option.
— During or at the end of the contract period. By the present rent paid or payable during the contract validity period with the addition and subtraction of:
a) Cost of operation and repair of goods.
b) Operating costs incurred by the importer.
c) Normal profit of the importer.
The customs value of antiques, works of art, collections of samples or the goods, which were manufactured with the dominating role of ingenuity or creativity, shall be determined by one of the following criteria:
a) Information received from specialized publications.
b) The values shall be recorded in the documents of negotiations.
c) The price shall be determined by an expert in this field, with no dependence on the buyer and the seller, while the costs are borne by the importer.
The customs value of the waste generated in the process of transformation, which included industrial products or plant waste, is determined by one of the following criteria:
a) The selling price in the domestic market, or other wastes which are identical or similar.
b) The price shall be determined by an expert in this field, with no dependence on the buyer and the seller, while the costs are borne by the importer.
The customs value of imported movies shall be determined on the basis of the cost of equipment and the license price paid for the right for screening, projection and distribution of the movies purchased under the contract, which will be applied proportional to the number of copies of movies imported in each case.
In the case of digitized movies, the customs value shall be determined as set out in the national legislation of member countries.
For the determination of the customs value in specific not regulated cases, the price shall be determined by one of the following criteria, in particular:
— Reference price.
— Resale prices in the country of importation less any costs incurred in importing and marketing.
— The price set in cargo insurance documents.
— The price set in the contracts or other documents relating to the goods.
— The price set in the export declaration approved by customs authorities of the exporting country.
The price shall be determined by an expert in this field, with no dependence on the buyer and the seller, while the costs are borne by the importer.
The price in the domestic market of the country exporting the goods which is applicable in the country of importation; provided that the internal taxes in this country have been paid.
The customs value of services — is the price actually paid or payable, which is calculated based on the total value of the services contract.
The current and prospective, general and specific requirements, depending on which side of the consumption of is characterised by them, are divided into:
Social requirements — characterize the conformity of production of goods to public needs. Justification of the manufacture and consumption of goods.
Functional requirements — provide for the compliance of the goods with their basic functions.
Requirements for reliability in consumption imply safety in operation, preservation capacity, durability, repairability of goods, which should help to increase the service life and to meet the relevant needs during a long time without replacement.
Ergonomic requirements include the requirements for convenience of use and its comfort during operation, as well as matching the hygienic, anthropometric, physiological, psychophysiological and other characteristics of the human body.
Aesthetic requirements — are the requirements to artistic expression and effectiveness of the product shape, its compliance with style and fashion, perfection of manufacture.
Environmental requirements involve the protection of the environment from the harmful effects of production, operation or consumption, storage or transportation of goods.
Requirements for safety and harmless consumption of goods include biological, mechanical, fire and other types of safety in the operation of goods. The requirements for the safe consumption of goods shall be developed in accordance with the recommendations of international standards and safety regulations.
Technological requirements characterize the possibility of using, during manufacture and repair of products, the modern technological processes and equipment, as well as the ease and simplicity of use of the products at home. Technological requirements are first of all imposed to the source materials and raw materials for manufacture of goods.
Economic requirements — are the requirements for costs of labour required for manufacture of the finished products and the requirements for costs of consumers related to purchasing and using products, as well as their repair.
Standardization and unification requirements characterize possible ways of manufacture of goods on the basis of standard and unified elements and components, as well as technology. Standardization and unification include improving labor productivity, streamlining of production technology, reducing the cost of products.
The list of consumer properties and their indicators shall be determined by the characteristics and purpose of the goods. Depending on the characteristics and the needs to be satisfied, the consumer properties and quality indicators are divided into the following groups:
1. Purpose — is one of the determinants of consumer properties of goods, it characterizes the ability to satisfy physiological and social needs, as well as the need in classification of goods.
The functional properties provide for the use of the product for its intended purpose. The indicators of functional properties characterize the technical essence of the products, the properties that define the products’ ability to perform their functions under specified conditions of use for the intended purpose. The functional properties indicators depend on specificity of the products; they can be divided into the following groups:
• indicators of excellence in the performance of the main function;
• indicators of universality;
• indicators of performance of support functions.
Social purpose properties involve the ability of the goods to meet public and individual needs. Indicators of social purpose properties depend on many factors, such as fashion trends, style, seasonality of goods. In this regard, there is a dependency of the changes in social properties indicators of some goods on the changes in the properties of other goods.
Classification purpose — is the ability to use some properties and indicators as classification criteria.
Universal purpose — is the ability of some properties and indicators of goods to meet different needs.
2. Reliability — is the ability of the product to save, over the time, all the values of the parameters characterizing the product’s ability to perform the required functions in predetermined modes and conditions.
The reliability indicators are the indicators of no-failure operation, durability, repairability and preservation capacity.
Essentially, the reliability indicators complement the characteristics of the goods with functional purpose, as they characterize the duration or the completeness of the manifestation of the effect from the use by consumer.
No-failure operation — is the ability of the product to perform specified functions for some time without forced intervals.
Durability — is the ability of the product to perform specified functions for a long time until the ultimate conditions is achieved. The durability indicators are the lifetime of the product, operating life, etc.
Repairability — is the ability of the product to prevent, detect and eliminate defects through repair. All products may be divided into repairable and non-repairable. The repairability indicators: the likelihood of restoration in a given time, the average restoration time, the intensiveness of repair.
Preservation capacity — is the ability to save the user value of the goods during storage and transportation within deadlines of storage and transportation, as well as after. The indicators of preservation capacity: the calendar duration of storage and transportation of products (days, months, etc.), losses, output of marketable (standard) products.
3. Ergonomic properties of goods characterize their adaptability to be used by individuals in household and industrial processes.
Ergonomic properties and indicators include hygiene, anthropometric, physiological and psychological ones.
Hygienic properties — are the properties of goods which affect the body and health of individuals. The hygienic properties are determined by the conditions of the product use: temperature and humidity, noise, vibration, and other, as well as the nature of the material. The hygienic properties indicators: water absorption, steam and air permeability, dust holding capacity, etc.
Anthropometric properties — are the ability of the product or its parts to correspond to the size, shape and weight of the consumer. The anthropometric properties indicators: size of clothing, footwear, furniture; form of tableware; size and shape of the household appliances, etc.
Physiological properties — include the ability of products to match the peculiarities of the human senses: visual, auditory, olfactory, taste, taste.
Psychological properties — are the ability of goods to match the perception, thinking and memory of consumers.
4. Aesthetic properties — are the ability to express sensually perceptible signs of socio-cultural significance of goods, their degree of usefulness and desirability, technical perfection.
The aesthetic properties indicators include: product form, color, composition, style, fashion, originality, excellence of manufacture of goods.
Form — is one of the main characteristics of aesthetic perception. The form of the product should be consistent with its intended use, cultural needs and tastes of the consumer.
Color — is the primary tool of decoration of products, the color design should emphasize the beauty of the product.
The integrity of composition — is a harmonious unity of parts and the whole, the relationship of the form elements of the product. The integrity of composition assumes the subordination of the secondary elements to the main one, the simplicity of composition and the unity of style of all the parts.
The originality of the product — is a set of features allowing to distinguish a specific product from similar models; it manifests in distinctive methods of graphic, color and textural design; it also depends on the package and the accompanying documentation.
5. Environmental properties characterize the extent of the harmful effects of products on the environment during the production, consumption or use of goods, as well as their storage and disposal.
6. Harmless consumption properties — involve the provision of biological, mechanical, electrical, fire and other types of safety in operation and consumption of goods. The standards provide for mandatory requirements for safety. For the goods, which use is dangerous after a certain period, the expiration dates shall be set.
The safety indicators characterize the features of products ensuring consumer safety in all modes of consumption or operation, transportation, storage and disposal. The nomenclature of safety indicators shall be set depending on the specifics of the products and conditions of their use.
The product safety indicators are grouped according to homogeneity of the properties characterized by them, taking into account various types of hazards.
There are the following types of safety: chemical, mechanical, biological, radiation, electric, magnetic, thermal, fire.
Chemical safety means that the products do not emit toxic substances dangerous to the consumer and his or her property.
Mechanical safety characterizes the degree of consumer protection from various mechanical influences (from bumps of protruding and fast-rotating parts of products, friction, etc.).
Biological safety means the unavailability of unacceptable risk due to exposure of the consumer to microorganisms (bacteria, fungal), macro-organisms (insects, rodents) and the products of their vital activity.
Radiation safety characterizes the degree of protection of the consumer and his or her property from the effects of radioactive elements. For foodstuffs, only the maximum permissible concentrations of radioactive isotopes of cobalt, cesium, strontium, as well as radionuclides, shall be set.
Electric and magnetic safety characterizes the degree of consumer protection from exposure to electric and magnetic fields occurring in operation of various types of electrical goods. The standards for this group of products regulate the maximum permissible leakage of electricity and other indicators that affect electrical safety.
Thermal safety characterizes the degree of consumer protection from high temperatures during operation and consumption of goods.
Fire safety characterizes the degree of consumer protection from potential hazards associated with inflammation of goods during their operation, storage or transportation.
The agreement on the application of sanitary and phytosanitary measures took effect when Uruguay entered the WTO and concerns the application of food safety and health protection rules.
The agreement on the application of sanitary and phytosanitary measures establishes basic rules for food safety.
This allows countries to set internal standards (including the standards for suitability of MERCOSUR). But they should be applied only to the extent necessary to protect human, animal or plant life or health. And they should not be arbitrarily or unjustifiably discriminated by the countries with prevailing identical or similar conditions.
Key feature. All countries maintain measures to ensure safe life of consumers and to prevent the spread of harmful organisms or diseases among animals and plants. These sanitary and phytosanitary measures may be of different forms, such as the import ban for the food from disease areas, product inspection, certain working or processing of products, setting maximum permissible maximum levels residues or permitted use of only certain additives in food.
Sanitary (human and animal health) and phytosanitary (plant health) measures are applied to products manufactured within a country or local animal and plant diseases, as well as products coming from other countries.
Sanitary and phytosanitary measures, by their nature, may lead to restrictions on trade. The government of Uruguay accepts the fact that some trade restrictions may be necessary to ensure food safety and animal and plant health. But it is forced to do what is necessary to protect health and to use sanitary and phytosanitary restrictions to protect domestic producers from economic competition. Such pressure could rise as other trade barriers are falling as a result of the Uruguay Round agreements of the WTO. Sanitary or phytosanitary restrictions which is not actually required for health reasons can be a very effective protectionist measure, and, because of its technical complexity, it may be a particularly deceptive and difficult barrier to challenge.
The agreement on the application of sanitary and phytosanitary measures existing between Uruguay and the WTO was concluded with a view to limiting the use of unjustified sanitary and phytosanitary measures with the aim of protecting trade. The main aim of the SPS Agreement is to maintain the sovereign right of any government to ensure the health protection level it deems advisable, and not to use these sovereign rights for protectionist purposes so that they do not result in unnecessary barriers to international trade.
The SPS Agreement and permission of the government to maintain appropriate sanitary and phytosanitary protection reduce possible arbitrariness of decisions and call for concerted action. It requires that sanitary and phytosanitary measures should not be applied for any purpose other than food safety and animal and plant health. In particular, the agreement clarifies these factors and should be taken into account in the risk assessment. The measures to ensure food safety and animal and plant health protection should be based, to the extent possible, on the analysis and evaluation of objective and accurate scientific data.
Based on the SPS Agreement, the government of Uruguay creates national sanitary and phytosanitary measures in accordance with international standards, guidelines and recommendations.
The international standards are often higher than the national requirements of many countries, including those in developed countries, but obviously allow governments not to use international standards. However, if a national requirement leads to greater restrictions on trade, a country may be asked to provide scientific justification, demonstrating that the relevant international standard does not provide the appropriate level of health in the country.
Due to differences in climate, existing pests or diseases, or food safety conditions, it is not always appropriate to impose the same sanitary and phytosanitary requirements on food, animal or plant products originating in different countries. Thus, the sanitary and phytosanitary measures sometimes vary, depending on the country of origin of the food, animal or plant product. The government of Uruguay acknowledges that it is not able to fully adapt to products from different areas.
The acceptable level of risk can often be achieved in alternative ways. Among these alternatives - and based on the assumption that they are technically and economically feasible and provide the same level of food safety or animal and plant health - the Government selects those that are not more restrictive than those required to meet their health objectives. In addition, if another country can show that the measures applied by it ensure the same level of protection of health, they are accepted as equivalent. This helps to ensure that the protection remains and provides the highest quantity and variety of safe foods for consumers, the best availability of safe entries for producers, and healthy economic competition.
Uruguay’s government provides subsidies for exporters. The maximum amount of support for an exporter is USD 15,000 (80% of the amount of exports).
The maximum percentage of re-export operation for a previously subsidized exporter is 40%, provided that the total annual exports are maintained at the level of USD 1,000,000 per calendar year.
Types of exporters:
— Micro enterprises-exporters with a SME certificate;
— Small enterprises-exporters with a SME certificate;
— Medium enterprises-exporters with a SME certificate;
— mining business;
1. Poultry sector: the poultry sector in Uruguay has been showing an increasing trend in the past five years. In 2014, the highest value of exports reached a total of USD31 million.
2. Citrus sector: Uruguay has favorable climatic conditions for the cultivation of fruits, especially on the North coast of the country. A total of 287 thousand tons of citrus fruits were produced in 2014, its export share is close to 42%.
4. Pig farming: in recent years, there has been a change in the habits of meat consumption in Uruguay, the preferences are gradually turning to increased pork consumption.
5. Grape juice: grape juice concentrate is used for the production of juices, sweets, candies, jellies, biscuits, drinks, as well as in the pharmaceutical industry.
6. Beekeeping. Uruguayan beekeeping has shown steady growth in recent years. In 2013, the value of exports was a record compared to 2011, reaching USD 39.3 million.
7. Rice. Weather conditions, support of farmers, good pastures and water resources contribute to the cultivation of rice.
8. Blueberry. Uruguay has a competitive advantage over other countries because its nature combines the availability of suitable soils and diverse climate that foster crops, as well as convenient geographical position, with reverse to markets in Europe and the United States.
9. Cheese and curd. In 2010, Uruguay ranked 24 among exporters of cheese and curd.
10. Wine. The rivals of Uruguay in the category of wine are mainly Argentina, Chile and France.
11. Olive production. By 2014, the estimated olive oil production reached one million kilograms.
12. Leather. Production and processing of leather has a long tradition in Uruguay and is widely integrated in international trade, and it is known for its high quality products.
13. Fresh fruit. In 2014, the export of vegetables reached 83 million USD to more than 30 countries.
14. Bottled water at the bottled water market of China provides a great opportunity for the industry, given that the country is the third largest consumer of this product.
15. Soybean. Soybean exports in dollar terms is growing every year. In 2012, it reached 1,397 thous. USD. Uruguay is the sixth-largest exporter of soybeans in the world.
16. Precious or semi-precious stones. Uruguay is an exporter of rough gemstones, mostly agate and amethyst.
Meat and edible offal
Fish and crustaceans, molluscs
Other products of animal origin
Live plants. Floriculture
Vegetables, roots and tubers
Edible fruit and nuts
Coffee, tea, mate and spices
Products of the milling industry; malt, starches
Oil seeds and oleaginous fruits
Gums, resins, vegetable saps and extracts
Plaiting materials and probe
Animal or vegetable fats and oils
Meat, fish or crustaceans
Sugar and sugar confectionery
Cocoa and cocoa products
Fruit and vegetable processing
Various prepared foods
Beverages, spirits and vinegar
Residues and waste from the food industries
Sulphur, earth, stone, lime, gypsum, salt
Ores, slag and ash
Mineral oil, bituminous materials
Tanning or dyeing extracts, colouring materials
Essential oils and resinoids, perfumes
Albuminous substances, glues, enzymes
Explosives; pyrotechnic products; luminophor (matches); pyrophoric alloys, some inflammable substances
Photo and movie merchandise
Various products of chemical industry
Plastics and articles thereof
Rubber and articles thereof
Shell (except furskins) and leather
Leather products, saddlery products
Fur and faux fur
Wood, charcoal and articles of wood
Cork and articles thereof
Wood pulp, cardboard for recycling
Manufacture of paper and cardboard
Press and printed matter
Wool and hair, horse hair, yarn and fabric
Other vegetable textile fibres
Production of fibres
Synthetic or artificial staple fibres
Wadding, felt and nonwovens
Carpets and rugs Textiles
Special fabrics, lace, upholstery, trim
Articles of apparel and clothing accessories, knitted
Articles of apparel and clothing accessories, knitted or crocheted
Other textile articles
Shoes, socks, their parts
Headgear and parts thereof
Umbrellas, walking-sticks and parts thereof
Prepared feathers and down, artificial flowers
Articles of stone, plaster, cement
Glass and glassware
Natural pearls, precious stones and metals
Iron and steel
Articles of iron and steel
Copper and articles thereof
Nickel and articles thereof
Aluminium and articles thereof
Lead and articles thereof
Zinc and articles thereof
Tin and articles thereof
Other base metals and products thereof
Miscellaneous articles of base metal
Nuclear reactors, equipment and mechanical appliances
Machines, apparatus for recording image and sound
Vehicles and equipment for railways, signalling systems
Motor vehicles and tractors, spare parts and accessories
Aircraft, spacecraft and parts thereof
Boats and floating structures
Optical instruments and apparatus, photography, precision
Clocks and clock parts
Musical instruments, parts and accessories thereof
Arms and ammunition; parts and accessories thereof
Furniture, lighting, signs
Games and toys, parts and accessories
Miscellaneous manufactured articles
Collections of art and antiques
2 710 1006
8544; 7306; 8708; 6813; 7604; 8409; 7220; 8484; 6304; 9401909013; 9401909019
Horse breeding, pork and other meat
Другие изделия из 02;
Sheep and goat meat
Cigarettes and tobacco
Leather and leather products
Cattle, offal and meat products
0504; +1502; 230110; 160250 и 0206
Nuts and non-citrus
Wool and fabrics
Margarine and butter
15 (excluding 1505 and 1502)
Paper and cardboard
4707; 48 and 961 900
Fur and faux fur
Fish and seafood
03 1604 1605 и 230120
Paints, varnishes and other
32; 3905210000; 39069019; 39069011; 390730; 390799; 3903909090
Plastics and articles thereof
Least 39 pictures; 5903; 8477; 854 690; 854720; 940370; 940592
Preparations of vegetables, fruit and vegetables
30; 2937; 2 939; 2 941
0401 in 0406 and 3501; 19019020; 190110; 1901909010
One thousand two hundred one
Clothing, footwear and other textile
56 to 65 (except 5903 and 6304)
The Republic of Uruguay has several special customs regimes, according to which the relevant duties, taxes and customs privileges are applied. Therefore, international companies are recommended to carefully plan the supply chain in Uruguay before importing and exporting, in order to check if it is possible to benefit from more efficient structures and regimes, if an Uruguayan company will be created or joined. Below is a brief overview of some of the customs regimes:
Duty drawback — is a special customs regime, which provides a beneficiary with tax exemption on imports, IPI, PIS and COFINS when importing raw materials used in the manufacture of exported goods. Minimum availability of local production is required. ICMS tax benefits may be also granted.
Temporary duty-free importation — is a special customs regime that allows the import of goods that will stay in the country on a temporary basis with full or partial exemption from taxes. This may be profitable, for example, with respect to the goods to be imported into the country under a rental agreement or rental transaction and related to sports and cultural events and commercial fairs and exhibitions.
Special regime of temporary admission for production purposes (admissao temporaria para aperfeicoamento ativo) is similar to the previous regime, but the exemption from import taxes applies to certain stages of manufacture of the goods to be exported. In principle, this does not apply if the goods are sold in the domestic market.
Temporary export — regime is a special customs regime that allows the export of goods which will stay abroad temporarily, with full or partial exemption from export taxes, if any, and the subsequent re-importing goods. This may be profitable, for example, in respect of goods which are exported from the country in connection with sporting and cultural events, trade fairs and exhibitions.
Special temporary export regime — for manufacturing purposes is similar to the ordinary temporary export regime, and allows export and reimport of goods to be processed or refined abroad. One should take into account, however, that import taxes and duties for foreign products and imported goods are equal.
Customs warehouses for storage of goods — is the special import regime, through which Uruguay may postpone payment of import taxes, holding the imported goods in a customs warehouse for storage of bonded goods. Taxes should be paid only after the customs permission is issued, that is, after the removal of goods from customs warehouse for storage of bonded goods. This can be profitable in respect of goods imported to Uruguay for commercial fairs and exhibitions. In the case of export, a regional exporter may, under this regime, benefit from export tax as an incentive before actual shipment of goods abroad.
DAC — is the regime under which the goods are considered exported but physically remain in customs warehouses for storage of bonded goods in Uruguay. The beneficiaries are the companies operating under this regime according a permission of the tax authorities.
Free trade zone. The companies located in a free trade area may benefit from exemption from the IPI, PIS and COFINS for goods to be consumed and/or produced within this zone. A developed project must be approved by the administration board of SUFRAMA and should provide a minimum local production process (PPB). A reduction of import taxes may also be granted, depending on the number of the local labor and equipment employed and used in the production. Tax benefits on ICMS may also be granted on imports of raw materials, intermediate and secondary goods that will be used in production within the zone, as compensation for the sale of goods, from 55% to 100% of ICMS.
Alleged export — occurs when goods are sold to a non-resident, but do not physically leave the country, and the transaction is treated as exports for the customs, foreign exchange transactions and tax purposes.
This is advantageous in certain situations, such as:
Duty-free entry (Ex-tarifаrio) — is another tax benefit available for import of equipment if such equipment is not available in Uruguay. This regime implies a reduction or exemption from import taxes, and it is granted after the importer receives approval from authorities.
A special benefit that applies to import and export of goods, which will be applied in research, development and economic exploitation of oil and gas in Uruguay. Companies, which have permission or concession to carry out such actions in Uruguay, may benefit from the regime if they meet certain requirements, and a prior authorization is received from the tax authorities.
There are mainly three types of benefits:
 Source: Prepared by URUGUAY XXI on the basis of the DNA data of the Ministry of economy and finance (Eastern Republic of Uruguay)