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Customs brokers and Qualified Economic Operators in Uruguay: who may clear goods, broker liability and the OEC programme

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

Outside a short list of exceptions, goods are cleared in Uruguay only through a despachante de aduana, a private professional licensed by the Ministry of Economy after an exam and registered with the Dirección Nacional de Aduanas (DNA). Brokers are jointly liable with the importer for duties and for most customs fines, cannot work as employees of traders and can only incorporate as partnerships or limited liability companies. Companies with a clean record can apply, free of charge, to the DNA's Qualified Economic Operator (OEC) programme for fewer controls and simplified procedures.

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

Licensed customs broker required for customs clearance	Yes, with listed exceptions Customs Code (Ley Nº 19.276) art. 14 and 15, as of 2026-10-27 · in force
Maximum DNA administrative fine on a customs broker	10000 UICustoms Code (Ley Nº 19.276) art. 28, as of 2026-10-27 · in force
Maximum suspension of a customs broker	10 yearsCustoms Code (Ley Nº 19.276) art. 28, as of 2026-10-27 · in force
Fee to obtain or keep OEC certification	0 UYUDecreto Nº 51/014 art. 5, as of 2026-10-27 · in force
Minimum years as foreign trade operator to apply for OEC	3 yearsDecreto Nº 51/014 art. 10, as of 2026-10-27 · in force

The rule

1. The customs broker (despachante de aduana) is the private auxiliary of trade and of the customs function authorised to file, in the name of others, requests to place goods under customs regimes, the declarations and all other clearance formalities. A broker is not required for: non commercial international postal shipments; travellers' luggage; express shipments up to US$200 of customs value; State bodies; tax exempt goods of returning Uruguayans; tax free samples up to US$500 on import or US$1,000 on export; and the special border trade regime. International postal shipments under the postal regime of Ley Nº 20.446, regulated by Decreto Nº 50/026 and fully in force since 1 May 2026, also do not require a broker.
Cost to do it: Broker fees are agreed privately; the Code sets no tariff.
Example: A company importing UYU 4,021,400 of equipment must use a broker; an individual receiving a parcel through the postal regime does not. / US$100,000 commercial import: broker required. Parcel under the postal regime in force since 1 May 2026: no broker.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276; Ley Nº 20.446 art. 627, Customs Code art. 14 and art. 15 (literal F added by Ley Nº 19.924 art. 227, literal G by Ley Nº 20.419 art. 4); Ley 20.446 art. 627, 2014-09-19 official text · verified 2026-10-27

2. The Ministry of Economy and Finance licenses as broker, and authorises registration in the DNA register, individuals who are domiciled in Uruguay, of legal age, have completed secondary school, pass a competence exam on customs and foreign trade before a three member board (one member proposed by the DNA and one by the Asociación de Despachantes de Aduana del Uruguay), have no convictions for listed offences, are not in unresolved insolvency and are up to date with DGI, BPS and DNA. The Executive may also require tertiary studies in foreign trade. Brokers may form companies only as general partnerships (sociedad colectiva) or limited liability companies (SRL), with at least one licensed broker, and the partners answer personally, jointly and without limit for the firm's money obligations to the DNA.
Cost to do it: Licensing requires passing the MEF exam; brokers must also post the guarantees set by the Executive (art. 24).
Example: A foreign logistics group cannot own a customs brokerage through a sociedad anónima; the firm must be an SRL or sociedad colectiva with a licensed broker as partner. / Same rule regardless of size: brokerage firms must be SRL or general partnerships.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 16, art. 17 and art. 18 (art. 16 and 17 as worded by Ley Nº 20.212 art. 202 and 205), 2014-09-19 official text · verified 2026-10-27

3. A broker may not contract with carriers, freight agents, depositaries, port or logistics operators, free zone users, express companies, financial institutions or similar businesses if the contract makes them intermediaries between the broker and the owner of the goods, and may not be employed by persons that carry out or are linked to customs or foreign trade operations. A broker may be partner in only one brokerage firm. Breaching these rules disqualifies the broker.
Cost to do it: No cost; the rule shapes how brokerage services can be bought.
Example: An importer cannot put a licensed broker on its payroll to clear its own goods; it must hire an independent broker or brokerage firm. / Plan for an outside broker contract rather than an in house customs employee.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 21 (as worded by Ley Nº 20.212 art. 204), 2014-09-19 official text · verified 2026-10-27

4. The broker must hold and register with the DNA a power of attorney from the person with legal title to the goods, for one or several operations, for a set term or indefinitely, revocable at any time, and must keep a register of principals and archive all documents of the operations handled. The broker is jointly liable with the principal for customs duties, their updates and port charges, but not for later changes in the use of the goods or breach of conditions of temporary or exempt entry. For infringements, the broker is jointly liable for the fine with the importer or exporter, except for value fraud not attributable to the broker. The broker can obtain from DNA and the port authority, within ten days, a certificate of duties advanced that serves as an enforceable title against the client, and may retain the client's goods or funds to cover advances.
Cost to do it: Registration of the power of attorney has no fee in the Code.
Example: If the client does not reimburse UYU 201,070 of consular fee the broker advanced, the broker can enforce the DNA certificate as an executive title and retain the client's goods. / Broker advances of US$5,000 of duties are recoverable through a fast enforcement title.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 25, art. 26, art. 27, art. 31 and art. 218, 2014-09-19 official text · verified 2026-10-27

5. Without prejudice to civil, tax, criminal or customs liability, the DNA may sanction brokers with a warning, a fine of 1,000 to 10,000 UI, suspension of up to ten years or permanent disqualification, graded by seriousness and record; suspension and disqualification need MEF approval and no sanction can be imposed without a ten day hearing. The same scale applies to other persons linked to customs activity (carriers, cargo agents, depositaries, postal operators, importers and exporters). All persons linked to customs activity must be registered with the DNA and post the guarantees it sets.
Cost to do it: Fines from 1,000 to 10,000 UI (about UYU 6,679 to 66,792, US$166 to US$1,661).
Example: A broker that repeatedly files inaccurate declarations can be fined up to UYU 66,792 or suspended. / Administrative fine ceiling about US$1,661, plus possible suspension of up to ten years.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 13, art. 28, art. 29, art. 41 and art. 42, 2014-09-19 official text · verified 2026-10-27

6. A Qualified Economic Operator (Operador Económico Calificado, OEC) is a person linked to customs activity approved by the DNA on the basis of its compliance record and other requirements, and may benefit from simplified control procedures and other facilities. The programme is voluntary and free of charge. Applicants must be registered with the DGI and have at least three years as foreign trade operators (waived for companies resulting from reorganizations and branches of recognized international companies), show financial solvency, file a sworn statement on any proceedings linked to customs, tax or serious crimes, have a satisfactory compliance record and run documented administrative and security management systems. Benefits the DNA may grant include simplified procedures, fewer documentary and physical controls, priority in inspections, possible exemption from immediate value control, guarantee facilities and recognition under mutual recognition agreements; renewals run for three years. Since 2022, OECs may ask the DNA to approve their own electronic seal systems for their low risk transit operations within productive projects.
Cost to do it: No fee for certification or maintenance; the cost is internal (security systems, audits, documentation).
Example: A regular importer clearing UYU 4,021,400 a month that obtains OEC status can expect fewer physical inspections and priority when inspected, reducing port dwell time. / Certification is free; the investment is in compliance and security systems.Customs Code art. 40; Decreto Nº 51/014 (OEC programme, art. 10 as worded by Decreto Nº 210/015); Decreto Nº 360/022, Customs Code art. 40; Decreto 51/014 art. 2, art. 3, art. 5, art. 10 and art. 11; Decreto 360/022 art. 1, 2014-02-28 official text · verified 2026-10-27

Actor	Role	Registration	Key liability
Customs broker (despachante)	Files declarations for others	MEF licence and DNA register	Joint for duties and most fines
Importer or exporter	Owner of the operation	DNA register (art. 13)	Accuracy of data and regime obligations
Transport agent	Arrival, stay and departure of vessels and loading	DNA register	Transit and manifest obligations
Cargo agent	Consolidation and deconsolidation of cargo	DNA register	Documentation of cargo
Depositary	Stores goods under customs control	DNA authorization	Duties on shortages and differences
Qualified Economic Operator	Trusted trader status	DNA certification, free	Must keep meeting OEC requirements

Who may act before Uruguayan customs. Sources: Customs Code (Ley Nº 19.276) art. 14 to 40; Decreto Nº 51/014.

Worked example

A foreign manufacturer sets up a Uruguayan distribution company that will import about US$100,000 (UYU 4,021,400) a month. It registers with the DGI and the DNA, signs a registered power of attorney with an independent brokerage SRL and agrees its fee privately.
When the broker advances the consular fee of UYU 201,070 on a shipment, the broker is jointly liable with the importer to the DNA for those duties, and can enforce reimbursement with the DNA certificate.
After three years of clean operations the company applies to the OEC programme, documents its security management system, and on certification gains fewer inspections and priority when inspected, at no fee.

Step by step

Register the company with the DGI (RUT), BPS and the DNA as an importer or exporter.
Select a licensed broker or brokerage firm from the DNA register and sign a power of attorney, which the broker registers with the DNA.
Agree the fee, the advance of duties and the document flow in writing; give the broker the commercial invoice, transport document and origin proof for each shipment.
Monitor the broker's compliance: repeated inaccurate declarations can lead to suspension of the broker and delay your shipments.
Once you have three years of operations, consider the OEC programme: prepare the security and administrative management documentation and apply to the DNA.

Common traps

You cannot employ your own licensed broker: the Code makes employment by traders incompatible with the profession (art. 21).
The broker shares liability for duties, but later misuse of goods admitted temporarily or tax exempt is the importer's alone (art. 27 and 218).
A brokerage firm cannot be a sociedad anónima; foreign groups looking to integrate customs services must use an SRL or general partnership with licensed partners.
OEC benefits are granted at the DNA's discretion and are personal; they cannot be transferred to group companies.
Express parcels above US$200 and commercial shipments need a broker; only the listed exceptions and the postal regime are broker free.

Sources

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