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9. Trade and customs: Uruguay

Argentina. For full detail on Argentina, go to The Argentine Thread.

Trade and customs in Uruguay: the Customs Code (Ley Nº 19.276) and its mandatory customs broker, the 5 percent consular fee (3 percent for Mercosur goods), VAT and the VAT advance collected at the border, temporary admission for exporters, free zones and the customs penalty and ruling rules, each tied to the official text published by IMPO. For the Argentine side of Mercosur trade see The Argentine Thread guide.

Investor view. Uruguay offers a codified customs regime, tax free temporary admission for exporters and free zones exempt from national taxes, a platform that rewards companies that produce and sell to the region and the world.

Trade and customs in Uruguay: Customs Code, consular fee, import VAT, temporary admission and free zonesUruguay is a founding member of Mercosur, which commits it to free circulation of goods with Argentina, Brazil and Paraguay and to a common external tariff for goods from outside the bloc; customs ope

Related: Uruguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide