Countries › Uruguay › Guide › 9. Trade and customs › Courier and postal shipments into Uruguay in 2026: the 60 percent single payment, the US$800 annual franchise and VAT
Courier and postal shipments into Uruguay in 2026: the 60 percent single payment, the US$800 annual franchise and VAT
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Last verified: 2026-10-27 · Status: Changing
Since 2026 parcels up to 20 kg and US$800 sent through postal or express operators can pay a single 60 percent levy on the invoice value (minimum US$20 per parcel) in place of all import taxes, whether the buyer is an individual or a company. Individuals also get an annual franchise of up to US$800 and three parcels per calendar year free of tariff, but since 1 May 2026 those parcels pay VAT unless they come from a country whose trade agreement covers postal shipments or are family gifts. Operators collect the taxes before delivery, no customs broker is needed, and misdeclaring value or origin costs twice the taxes due.
USD figures use UYU 40.214 per US dollar, the BCU quotation for DLS. USA BILLETE on 26 October 2026, and UI amounts use UYU 6.6792 per UI, the BCU Unidad Indexada value for 27 October 2026, both retrieved from the BCU quotations service on 27 October 2026; conversions are for orientation only.
Key facts
| Single tax on postal shipments up to US$800 and 20 kg | 60 % of invoice valueLey Nº 20.446 art. 627, as of 2026-10-27 · in force |
|---|---|
| Minimum single payment per postal shipment | 20 USDLey Nº 20.446 art. 627, as of 2026-10-27 · in force |
| Annual tariff free franchise for individuals | 800 USD per calendar yearDecreto Nº 50/026 art. 3 and 4, as of 2026-10-27 · in force |
| Maximum franchise shipments per individual per year | 3 shipmentsDecreto Nº 50/026 art. 4 c), as of 2026-10-27 · in force |
| Maximum unit weight under the postal regime | 20 kgDecreto Nº 50/026 art. 1 and 2, as of 2026-10-27 · in force |
| Fine for misdeclared value or origin in postal shipments | 2 times the taxes dueLey Nº 20.446 art. 632, as of 2026-10-27 · in force |
The rule
1. Holders of imports of goods sent through international postal shipments with a unit weight up to 20 kilograms and an invoice or declared value up to US$800 may opt to pay a single tax at 60 percent of the invoice or declared value, replacing all taxes on or on the occasion of the definitive import, both tariff and internal taxes, with a minimum payment of US$20 per shipment. The option is open to individuals and companies. Postal shipments do not require a customs broker, and the taxes are assessed and collected by the DNA.
Cost to do it: 60 percent of invoice value, at least US$20 per parcel.
Example: A small business imports a US$300 part by courier (about UYU 12,064) and opts for the single payment: US$180 (about UYU 7,239) covers all import taxes. / US$300 parcel: US$180 single payment. US$25 parcel: US$20 minimum, not US$15.Ley Nº 20.446 (National Budget 2025 to 2029) and Decreto Nº 50/026, Ley 20.446 art. 627; Decreto 50/026 art. 1, art. 2 and art. 17, 2025-12-16 official text · verified 2026-10-27
Cost to do it: 60 percent of invoice value, at least US$20 per parcel.
Example: A small business imports a US$300 part by courier (about UYU 12,064) and opts for the single payment: US$180 (about UYU 7,239) covers all import taxes. / US$300 parcel: US$180 single payment. US$25 parcel: US$20 minimum, not US$15.Ley Nº 20.446 (National Budget 2025 to 2029) and Decreto Nº 50/026, Ley 20.446 art. 627; Decreto 50/026 art. 1, art. 2 and art. 17, 2025-12-16 official text · verified 2026-10-27
2. Individuals have an annual franchise of up to US$800 exempt from tariffs, usable in up to three shipments per calendar year whatever their amounts. Franchise imports are subject to import VAT under Title 10 of the 2023 consolidated tax text. Shipments from countries with trade agreements containing postal shipment commitments that exempt all taxes follow those agreements, and family gifts (non commercial shipments between individuals of reasonable quantities for personal use) are exempt from all taxes; both still count against the US$800 and three shipment caps. Books and personal medicines (with Ministry of Public Health authorisation) are outside the US$800 limit. In April 2026 the DNA identified the United States TIFA framework as the agreement in practice and created a register of foreign sellers whose buyers can claim the VAT exemption, with the register requirement enforced from 1 July 2026.
Cost to do it: No tariff within the franchise; VAT at the applicable rate unless an exemption applies.
Example: An individual buys a US$400 jacket (about UYU 16,086) from a seller in a country without a postal agreement: no tariff under the franchise, but VAT applies, and the parcel uses one of three shipments and US$400 of the US$800 cap. / US$400 under the franchise: tariff free, VAT due unless exempt; remaining annual cap US$400 and two shipments.Ley Nº 20.446 art. 627 and art. 628; Decreto Nº 50/026; DNA Resolución General Nº 12/2026, Ley 20.446 art. 627 and 628; Decreto 50/026 art. 3 and art. 4; RG 12/2026 numeral 1, 2026-03-12 official text · verified 2026-10-27 · changed: From 1 May 2026 the franchise became a single US$800 annual cap shared across up to three shipments and franchise shipments became subject to VAT; Decreto Nº 50/026 repealed Decreto Nº 356/014 from that date, and shipments made earlier in 2026 under the old regime count toward the 2026 caps.
Cost to do it: No tariff within the franchise; VAT at the applicable rate unless an exemption applies.
Example: An individual buys a US$400 jacket (about UYU 16,086) from a seller in a country without a postal agreement: no tariff under the franchise, but VAT applies, and the parcel uses one of three shipments and US$400 of the US$800 cap. / US$400 under the franchise: tariff free, VAT due unless exempt; remaining annual cap US$400 and two shipments.Ley Nº 20.446 art. 627 and art. 628; Decreto Nº 50/026; DNA Resolución General Nº 12/2026, Ley 20.446 art. 627 and 628; Decreto 50/026 art. 3 and art. 4; RG 12/2026 numeral 1, 2026-03-12 official text · verified 2026-10-27 · changed: From 1 May 2026 the franchise became a single US$800 annual cap shared across up to three shipments and franchise shipments became subject to VAT; Decreto Nº 50/026 repealed Decreto Nº 356/014 from that date, and shipments made earlier in 2026 under the old regime count toward the 2026 caps.
3. The franchise requires that the parcel be received by the same individual of legal age with a Uruguayan identity document, for personal use without commercial purpose; that purchases be paid with an international credit, debit or e money instrument issued by an entity regulated by the Central Bank; that the payment instrument holder, buyer and recipient be the same person; that the beneficiary authorise card and e money administrators to share information with the DNA; and that the DNA's digital identity controls be met, with a one time registration with the DNA. Goods subject to the IMESI excise, and restricted goods lacking the required authorisation, are excluded from the postal regime.
Cost to do it: No fee for registration with the DNA set in the decree.
Example: A purchase paid with a relative's card fails the franchise conditions and loses the franchise for that operation, falling into the 60 percent single payment. / Use your own card and your own name as recipient to keep the franchise.Decreto Nº 50/026 and Ley Nº 20.446 art. 629 and art. 633, Decreto 50/026 art. 4 and art. 7; Ley 20.446 art. 629 and 633, 2026-03-12 official text · verified 2026-10-27
Cost to do it: No fee for registration with the DNA set in the decree.
Example: A purchase paid with a relative's card fails the franchise conditions and loses the franchise for that operation, falling into the 60 percent single payment. / Use your own card and your own name as recipient to keep the franchise.Decreto Nº 50/026 and Ley Nº 20.446 art. 629 and art. 633, Decreto 50/026 art. 4 and art. 7; Ley 20.446 art. 629 and 633, 2026-03-12 official text · verified 2026-10-27
4. Postal operators that deconsolidate shipments are responsible for third party tax obligations: they must assess and pay the taxes to the DNA when declaring the goods and cannot deliver until payment is proven, and must provide detailed real time data on each operation (identity, address, goods description, invoice value, origin, weight and the payment card's type, issuer and last four digits). If a shipment does not comply, taxes must be paid within 30 days of entry or the goods are deemed abandoned without infringement; goods not collected from the free port, free airport or a customs warehouse within 90 days of entry can also be declared abandoned and auctioned by the DNA. Taxes can be refunded if the goods are not cleared and no infringement or abandonment applies.
Cost to do it: Courier charges are commercial; the taxes are collected by the operator for the DNA.
Example: A parcel whose recipient never pays the assessed taxes is abandoned 30 days after arrival and can be auctioned by the DNA. / Pay within 30 days or lose the parcel.Decreto Nº 50/026 and Ley Nº 20.446 art. 630 and art. 631, Decreto 50/026 art. 8, art. 9, art. 13 and art. 14; Ley 20.446 art. 631, 2026-03-12 official text · verified 2026-10-27
Cost to do it: Courier charges are commercial; the taxes are collected by the operator for the DNA.
Example: A parcel whose recipient never pays the assessed taxes is abandoned 30 days after arrival and can be auctioned by the DNA. / Pay within 30 days or lose the parcel.Decreto Nº 50/026 and Ley Nº 20.446 art. 630 and art. 631, Decreto 50/026 art. 8, art. 9, art. 13 and art. 14; Ley 20.446 art. 631, 2026-03-12 official text · verified 2026-10-27
5. If the DNA finds that the importer declared an inaccurate value, or an inaccurate origin to obtain the tax exemption, it imposes a fine equal to twice the taxes that should have been paid on the invoice value; a repeat within twelve months bars the person from the postal regime for the next twelve months. When the franchise conditions are breached, the holder also loses the franchise for that operation and pays the 60 percent single payment, which then does not count against the annual caps. If the fine is not paid within 90 days, the goods are deemed abandoned with infringement and the user is suspended until payment.
Cost to do it: Fine of twice the taxes due on the real invoice value.
Example: Declaring a US$600 purchase as US$150 to stay under thresholds: if the taxes due on US$600 were US$360 under the single payment, the fine is US$720 (about UYU 28,954). / Undervaluation on a US$600 parcel: US$720 fine plus the taxes, and a 12 month ban if repeated.Ley Nº 20.446 art. 632 and Decreto Nº 50/026 art. 15, Ley 20.446 art. 632; Decreto 50/026 art. 15, 2025-12-16 official text · verified 2026-10-27
Cost to do it: Fine of twice the taxes due on the real invoice value.
Example: Declaring a US$600 purchase as US$150 to stay under thresholds: if the taxes due on US$600 were US$360 under the single payment, the fine is US$720 (about UYU 28,954). / Undervaluation on a US$600 parcel: US$720 fine plus the taxes, and a 12 month ban if repeated.Ley Nº 20.446 art. 632 and Decreto Nº 50/026 art. 15, Ley 20.446 art. 632; Decreto 50/026 art. 15, 2025-12-16 official text · verified 2026-10-27
| Route | Who | Tariff | VAT | Total tax on US$300 | Uses the annual franchise |
|---|---|---|---|---|---|
| Single payment (prestación única) | Individuals and companies | Included | Included | US$180 (60%) | No |
| Franchise, general origin | Individuals only | Exempt | Due | VAT only | Yes |
| Franchise, origin under a postal agreement | Individuals only | Exempt | Exempt | 0 | Yes |
| Franchise, family gift | Individuals only | Exempt | Exempt | 0 | Yes |
Postal shipment options compared for a US$300 parcel (UYU 12,064). Sources: Ley Nº 20.446 art. 627 to 633; Decreto Nº 50/026 art. 2 to 4. USD at UYU 40.214; VAT under T.O. 2023 Title 10.
Worked example
- An individual in Montevideo buys three items online during 2026: US$250, US$300 and US$200. All three fit the franchise (US$750 total, three shipments) and pay no tariff, but VAT applies unless the seller qualifies under a postal agreement and the buyer meets the conditions.
- A fourth purchase of US$100 that year no longer fits the franchise (three shipments used) and pays the single 60 percent levy: US$60 (about UYU 2,413).
- A company importing a US$500 spare part by courier cannot use the franchise (individuals only) and either pays the US$300 single payment or clears it as a regular import through a broker.
Step by step
- Register once with the DNA to use the franchise and complete its digital identity controls.
- Pay with your own international card or regulated e money account, in the same name as the buyer and recipient.
- Keep the invoice: the taxable value is the full invoice including all charges shown on it.
- Track your annual count (three shipments and US$800); purchases outside the franchise default to the 60 percent single payment.
- Pay any assessed taxes to the courier promptly; goods unpaid 30 days after arrival are abandoned.
Common traps
- The US$800 cap is annual, not per parcel, and three shipments use up the franchise even if their total value is low.
- Franchise shipments now pay VAT unless an exemption applies; tariff free does not mean tax free.
- Goods subject to IMESI (for example alcohol and tobacco) cannot use the postal regime at all.
- The 60 percent single payment has a US$20 minimum, so very cheap parcels pay proportionally more.
- Splitting a commercial shipment into personal parcels breaches the personal use condition and can trigger fines and a ban.
Sources
- IMPO, Ley Nº 20.446 art. 627 (single payment and franchise)
- IMPO, Ley Nº 20.446 art. 628 (trade agreements and family gifts)
- IMPO, Ley Nº 20.446 art. 631 and 632 (abandonment and fines)
- IMPO, Decreto Nº 50/026 (postal shipments regulation)
- Dirección Nacional de Aduanas, Resolución General Nº 12/2026
- Banco Central del Uruguay, quotations service (USD and UI)
Related pages
- trade/trade-and-customs-overview
- trade/importing-step-by-step
- trade/customs-brokers-and-qualified-operators
- taxes/vat
- taxes/digital-services
- normal-abroad/what-works-differently-in-uruguay
- /country/uruguay/
- /calendar/
- Live dashboard
Related: Uruguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide