Countries › Uruguay › Guide › 6. Taxes › Import taxes in Uruguay: the 5 percent consular fee, 3 percent for Mercosur goods, IVA and its import advance, and exemptions for promoted projects and free zones

Import taxes in Uruguay: the 5 percent consular fee, 3 percent for Mercosur goods, IVA and its import advance, and exemptions for promoted projects and free zones

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Last verified: 2026-10-27 · Status: Stable

On top of the tariff, imports into Uruguay pay a consular fee (Tasa Consular) of 5 percent of the customs value, or 3 percent for goods under the Mercosur economic complementation agreement (ACE 18), with exceptions for temporary admission, fuels and capital goods with 0 or 2 percent extra zone tariffs. Imports also bear IVA on a base that includes other taxes, and IVA contributors pay an advance of 10 percent (3 percent for minimum rate goods) on customs value plus tariff, which is later credited. Promoted investment projects can import fixed assets and civil works materials free of import taxes and IVA when declared non competitive with local industry, and free zone users are exempt from national taxes.

USD figures use UYU 40.214 per US dollar, the BCU quotation for DLS. USA BILLETE on 26 October 2026; UI amounts use UYU 6.6780 per Unidad Indexada, the BCU quotation for 26 October 2026. Both were retrieved from the BCU quotations service on the verification date; conversions are for orientation only.

Key facts

Consular fee on imports (Tasa Consular)	5 %Ley Nº 19.535 art. 265, as of 2026-10-27 · in force
Consular fee on ACE 18 (Mercosur) imports	3 %Ley Nº 19.535 art. 265, as of 2026-10-27 · in force
IVA advance at import for basic rate goods (3 percent for minimum rate goods)	10 %Decreto Nº 220/998 art. 115, as of 2026-10-27 · in force
Taxable base on imports	Value of the imported good including other taxes affecting the operation T.O. 2023 Title 10 art. 12, as of 2026-10-27 · in force
UYU per US dollar used for conversions (BCU, DLS. USA BILLETE, 26 October 2026)	40.214 UYUBCU quotations service, as of 2026-10-27 · in force

The rule

1. The consular fee applies to imports at 5 percent of the customs value; imports under the ACE 18 (Mercosur) bear 3 percent. Exempt: goods under temporary admission, crude oil and listed fuels, and capital goods for exclusive industrial, agricultural or fishing use whose extra zone global tariff is 0 or 2 percent. The Executive Branch may cut the fee by up to 0.5 points a year to 2 percent for general imports and to zero for ACE 18 imports.
Cost to do it: 5 or 3 percent of the customs value.
Example: Goods with a customs value of UYU 4,021,400 pay a consular fee of UYU 201,070, or UYU 120,642 if under ACE 18. / On US$100,000 of customs value: US$5,000, or US$3,000 for Mercosur goods.Ley Nº 19.535, as amended by Ley Nº 20.075, Ley Nº 19.535 art. 265 (paragraph four as worded by Ley Nº 20.075 art. 238), 2017-09-25 official text · verified 2026-10-27

2. IVA on imports is charged on the value of the imported good including the other taxes that affect the operation, at 22 or 10 percent. IVA contributors pay an advance on the customs value plus tariff of 10 percent for basic rate goods and 3 percent for minimum rate goods. IVA paid on imports is deductible as input credit.
Cost to do it: IVA plus advance, both creditable for IVA contributors.
Example: On a UYU 4,021,400 customs value with a 10 percent tariff, the advance is UYU 442,354. / On US$100,000 of goods with a 10 percent tariff, the advance is US$11,000.Texto Ordenado 2023 (DGI), Title 10 IVA; Decreto Nº 220/998, Title 10 art. 12 and art. 14 literal B); Decreto Nº 220/998 art. 115, 1998-08-12 official text · verified 2026-10-27

3. Promoted investment projects under Ley Nº 16.906 get a full exemption from import fees and taxes, including IVA, on movable fixed assets and materials for the promoted civil works, when the Dirección Nacional de Industrias declares them non competitive with domestic industry, plus a refund of IVA on local purchases of materials and services for the civil works and movable assets of the project.
Cost to do it: Requires the promotional declaration and the non competitive certification.
Example: Equipment with a customs value of UYU 4,021,400 for a promoted project avoids the UYU 201,070 consular fee and import IVA. / On US$100,000 of promoted equipment, at least the US$5,000 consular fee and US$22,000 of IVA (before credit) are avoided.Decreto Nº 329/025, Art. 18, 2025-12-23 official text · verified 2026-10-27

4. Free zone users are exempt from all national taxes, existing or future, for the activities they carry out in the free zone within the terms of their authorisation; social security contributions and the domestic minimum top up tax are not covered by the exemption.
Cost to do it: Exempt from import taxes on goods entering the free zone; contributions remain.
Example: Goods of UYU 4,021,400 entering a free zone pay no consular fee or IVA while they stay there. / Customs taxes apply only when goods leave the free zone for the national territory.Ley Nº 15.921, Art. 19 (text of Ley Nº 19.566 art. 15) and art. 20 (paragraph one as worded by Ley Nº 20.446 art. 636), 2017-12-08 official text · verified 2026-10-27 · changed: Ley Nº 20.446 art. 636 reworded art. 20 paragraph one to exclude the domestic minimum top up tax from the free zone exemption, from 1 January 2026.

Item	Base	Rate	US$	UYU
Tariff (hypothetical)	Customs value	10 percent	10,000	402,140
Consular fee	Customs value	5 percent	5,000	201,070
IVA advance	Customs value plus tariff	10 percent	11,000	442,354

Taxes at import on goods with US$100,000 of customs value, a hypothetical 10 percent tariff and the 22 percent IVA rate, by an IVA contributor (UYU at 40.214 per US dollar). The tariff rate per tariff line must be checked in the official nomenclature.

Worked example

A Uruguayan distributor imports machinery parts with a customs value of US$100,000 (UYU 4,021,400) from China. It pays the tariff of the tariff line, the 5 percent consular fee (US$5,000) and IVA, and as an IVA contributor an advance of 10 percent of customs value plus tariff (Ley Nº 19.535 art. 265; Decreto Nº 220/998 art. 115).
If the same parts came from Brazil under ACE 18, the consular fee would be 3 percent (US$3,000).
If the company's expansion is declared promoted under Ley Nº 16.906 and the parts are certified non competitive, the import is exempt from those taxes (Decreto Nº 329/025 art. 18).

Step by step

Classify the goods and confirm the tariff and origin regime (extra zone or ACE 18).
Budget the consular fee, IVA and the IVA advance, and recover IVA in the monthly return.
For capital goods in a promoted project, request the non competitive certification before importing.
Consider routing goods through a free zone when they are for re export or regional distribution.

Common traps

The consular fee is on customs value regardless of the tariff, so even 0 percent tariff goods can pay it, unless they are capital goods within the 0 or 2 percent exception (Ley Nº 19.535 art. 265).
The IVA advance is a cash cost until credited in the IVA return (Decreto Nº 220/998 art. 115).
Promoted project exemptions require the Dirección Nacional de Industrias' non competitive declaration (Decreto Nº 329/025 art. 18).
Free zone exemptions do not cover social security contributions or the domestic minimum top up tax (Ley Nº 15.921 art. 20).

Sources

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