Export legislation

The Republic of Uruguay (RU) has several special customs regimes, according to which the relevant duties, taxes and customs privileges are applied. Therefore, we recommend that international companies should carefully plan their deliveries to Uruguay.

When planning the export activity, it must be remembered that the “Duty drawback” mechanism is implemented in the Republic.

The essence of this mechanism is as follows:

«Duty drawback» — is a special customs regime, which provides a beneficiary with tax exemption on imports, IPI, PIS and COFINS when importing raw materials which will be further used in the manufacture of exported goods.

«Temporary admission» — is a special customs regime that allows the import of leased equipment and technology further used to manufacture the exported goods.

«Special regime of temporary admission for production purposes» — 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 the future.

«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. This form is effective, 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, but allows the duty-free export of goods to be processed or refined abroad.

«DAC» is the regime under which the goods are considered exported but physically remain in customs warehouses for storage of goods without customs clearance in Uruguay.

«Alleged export» occurs when goods are sold to a non-resident, but do not physically leave the country, and the transaction is considered by the Customs Office as an export (the transaction is also considered as export in the tax and currency legislation).

This is advantageous in certain situations, such as:

  • a) sale of goods to a foreign government (or an international agency to which Uruguay is a participating country);
  • b) the goods must be fully assembled in Uruguay in a finished product that will be exported;
  • c) the goods assembled in Uruguay and owned by a non-resident buyer, and physically located in Uruguay.