Countries › Uruguay › Guide › 9. Trade and customs › Customs infringements, penalties and binding rulings in Uruguay: from formal breaches to smuggling
Customs infringements, penalties and binding rulings in Uruguay: from formal breaches to smuggling
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Last verified: 2026-10-27 · Status: Stable
The Customs Code lists seven customs infringements, with fines from 400 to 4,000 UI for formal breaches, the duties at stake for misdeclarations found before release, and twice the duties for fraud, value fraud and misuse of exemptions, on top of the duties themselves. Self reporting an error within five business days of release cuts the fine to 5 percent of the duties (20 percent up to 30 business days), proven negligence can halve fraud fines, and the Treasury has five years to act. Before acting, an interested party can ask the DNA for a binding ruling, which must be answered in 30 business days; smuggling and customs fraud are also crimes punishable by prison.
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
| Fine for customs contravention (formal breach) | 400 to 4,000 UICustoms Code (Ley Nº 19.276) art. 200, as of 2026-10-27 · in force |
|---|---|
| Fine for customs value fraud | 2 times the duties owedCustoms Code (Ley Nº 19.276) art. 205, as of 2026-10-27 · in force |
| Quantity tolerance before a difference is sanctioned | 5 %Customs Code (Ley Nº 19.276) art. 203, as of 2026-10-27 · in force |
| Fine for voluntary disclosure within 5 business days of release | 5 % of duties lostCustoms Code (Ley Nº 19.276) art. 221, as of 2026-10-27 · in force |
| Fine for voluntary disclosure between 5 and 30 business days of release | 20 % of duties lostCustoms Code (Ley Nº 19.276) art. 221, as of 2026-10-27 · in force |
| Term for DNA to answer a customs ruling request | 30 business daysCustoms Code (Ley Nº 19.276) art. 196, as of 2026-10-27 · in force |
| Limitation period for customs infringements and unpaid duties | 5 yearsCustoms Code (Ley Nº 19.276) art. 223, as of 2026-10-27 · in force |
| Revenue loss above which smuggling carries 2 to 6 years | 5000000 UICustoms Code (Ley Nº 19.276) art. 258, as of 2026-10-27 · in force |
The rule
1. Customs infringements are: contravention, difference, fraud (defraudación), value fraud, infringing abandonment, misuse of exemptions and smuggling. Contravention is a breach of formal duties in customs procedures that is not another infringement; brokers, depositaries, port operators, carriers, owners of goods and other persons linked to customs activity are liable, with a fine of 400 to 4,000 UI.
Cost to do it: 400 to 4,000 UI (about UYU 2,672 to 26,717, US$66 to US$664).
Example: Failing to file a required supporting document in the form set by the DNA can be fined between UYU 2,672 and UYU 26,717. / Contravention fine between about US$66 and US$664.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 199 and art. 200, 2014-09-19 official text · verified 2026-10-27
Cost to do it: 400 to 4,000 UI (about UYU 2,672 to 26,717, US$66 to US$664).
Example: Failing to file a required supporting document in the form set by the DNA can be fined between UYU 2,672 and UYU 26,717. / Contravention fine between about US$66 and US$664.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 199 and art. 200, 2014-09-19 official text · verified 2026-10-27
2. Difference arises when, in the control before release, following the declaration would have cost the Treasury revenue or granted excess benefits, because the goods are of a different classification, kind, origin or source, higher class or quality, larger, or more highly taxed (fine equal to the duties at stake), or because there is more weight or quantity or undeclared goods (fine equal to the customs value of the excess). A 5 percent tolerance on quantity, weight or measure frees from the sanction, applied per item without offsetting. Good faith or error is no excuse for contravention or difference.
Cost to do it: Fine equal to the duties at stake or the value of the excess, plus the duties.
Example: Goods declared under a lower duty line, found before release, with UYU 402,140 of duties at stake: fine UYU 402,140 plus the UYU 402,140 of duties. / US$10,000 of duties at stake: US$10,000 fine plus the US$10,000 of duties.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 201, art. 202, art. 203 and art. 213, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Fine equal to the duties at stake or the value of the excess, plus the duties.
Example: Goods declared under a lower duty line, found before release, with UYU 402,140 of duties at stake: fine UYU 402,140 plus the UYU 402,140 of duties. / US$10,000 of duties at stake: US$10,000 fine plus the US$10,000 of duties.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 201, art. 202, art. 203 and art. 213, 2014-09-19 official text · verified 2026-10-27
3. Fraud is any act or omission that breaches the rules and causes or could cause loss of revenue or undue benefits, and is fined at twice the loss; value fraud is any customs declaration that distorts the customs value to the detriment of revenue, fined at twice the duties owed; misuse of exemptions is changing the use of goods that entered with total or partial exemptions without authorisation and repayment, fined at twice the exempted duties. Duties are payable on top. Intent is presumed in listed cases, such as evident contradictions between the declaration and its documents, missing or double books, or incorrect data in valuation, origin or classification forms. These infringements require fault or intent, and the fine may be cut by up to 50 percent if mere negligence is proven. For fine calculation, all import or export levies count as duties, customs or not.
Cost to do it: Twice the duties, plus the duties; up to 50 percent reduction for proven negligence.
Example: An undervalued invoice that avoided UYU 402,140 of duties: fine UYU 804,280 plus the UYU 402,140 owed; if negligence is proven, the fine can fall to UYU 402,140. / US$10,000 of evaded duties: US$20,000 fine plus the duties, or US$10,000 fine if negligence is proven.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 204, art. 205, art. 206, art. 208, art. 213 and art. 215, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Twice the duties, plus the duties; up to 50 percent reduction for proven negligence.
Example: An undervalued invoice that avoided UYU 402,140 of duties: fine UYU 804,280 plus the UYU 402,140 owed; if negligence is proven, the fine can fall to UYU 402,140. / US$10,000 of evaded duties: US$20,000 fine plus the duties, or US$10,000 fine if negligence is proven.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 204, art. 205, art. 206, art. 208, art. 213 and art. 215, 2014-09-19 official text · verified 2026-10-27
4. Smuggling is any act aimed at bringing goods into or out of the customs territory clandestinely, violently or without the required documentation, causing loss of revenue or breaching essential requirements of special laws. Sanctions, on top of the duties, are cumulative: confiscation of the goods (or payment of their customs value), costs, payment of twice the duties, a fine of 20 percent of the customs value, and confiscation of the means of transport if its owner is responsible. Buying, receiving or holding smuggled goods to trade or process them is sanctioned the same way, and lacking proof of duty payment, local manufacture or local purchase creates a presumption of knowledge.
Cost to do it: Confiscation, twice the duties, 20 percent of customs value, costs, and possibly the vehicle.
Example: Smuggled goods with customs value UYU 4,021,400 and UYU 402,140 of duties: goods confiscated, twice the duties (UYU 804,280) plus a 20 percent of value fine (UYU 804,280), plus costs. / US$100,000 of smuggled goods with US$10,000 of duties: confiscation, US$20,000 plus a US$20,000 fine, plus costs.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 209, art. 210, art. 211 and art. 212, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Confiscation, twice the duties, 20 percent of customs value, costs, and possibly the vehicle.
Example: Smuggled goods with customs value UYU 4,021,400 and UYU 402,140 of duties: goods confiscated, twice the duties (UYU 804,280) plus a 20 percent of value fine (UYU 804,280), plus costs. / US$100,000 of smuggled goods with US$10,000 of duties: confiscation, US$20,000 plus a US$20,000 fine, plus costs.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 209, art. 210, art. 211 and art. 212, 2014-09-19 official text · verified 2026-10-27
5. If, after release, the declarant finds a discrepancy between the declaration and the goods that could mean a loss of revenue, it must report it to the DNA in writing. If the DNA has not notified an investigation including that operation and no more than 30 business days have passed since release, the declarant pays the duties plus a fine of 5 percent of the duties lost if reported within five business days, or 20 percent between five and 30 business days; where there is no loss of revenue, the fine is 600 UI or 1,200 UI respectively. After that, the ordinary infringement applies. The DNA may also agree payment arrangements for duties and fines determined after release, up to a first instance conviction.
Cost to do it: 5 or 20 percent of the duties lost, or 600 or 1,200 UI (about UYU 4,008 or 8,015).
Example: An importer that discovers UYU 402,140 of underpaid duties three business days after release and reports it pays the duties plus a UYU 20,107 fine, instead of up to UYU 804,280 as fraud. / US$10,000 underpaid, reported within 5 business days: US$500 fine; within 30 business days: US$2,000.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 217 and art. 221, 2014-09-19 official text · verified 2026-10-27
Cost to do it: 5 or 20 percent of the duties lost, or 600 or 1,200 UI (about UYU 4,008 or 8,015).
Example: An importer that discovers UYU 402,140 of underpaid duties three business days after release and reports it pays the duties plus a UYU 20,107 fine, instead of up to UYU 804,280 as fraud. / US$10,000 underpaid, reported within 5 business days: US$500 fine; within 30 business days: US$2,000.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 217 and art. 221, 2014-09-19 official text · verified 2026-10-27
6. The holder of a personal and direct interest may ask the DNA about how customs law applies to a current and specific situation, setting out all the facts and optionally its reasoned opinion. Filing does not suspend deadlines. The DNA must answer within 30 business days and must apply its answer to the person asking; any change of criterion only applies to later facts after notice. If the DNA does not answer in time and the person applies its own reasoned opinion, no sanction can be imposed if the DNA later decides otherwise, provided the query was filed at least 30 business days before the deadline of the obligation.
Cost to do it: No fee in the Code for a ruling request.
Example: Before importing a new product line worth UYU 4,021,400, a company asks the DNA for its classification; the answer binds the DNA for that company. / A free ruling request can avoid a US$10,000 classification dispute.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 194, art. 195, art. 196, art. 197 and art. 198 (regulated by Decreto Nº 145/015), 2014-09-19 official text · verified 2026-10-27
Cost to do it: No fee in the Code for a ruling request.
Example: Before importing a new product line worth UYU 4,021,400, a company asks the DNA for its classification; the answer binds the DNA for that company. / A free ruling request can avoid a US$10,000 classification dispute.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 194, art. 195, art. 196, art. 197 and art. 198 (regulated by Decreto Nº 145/015), 2014-09-19 official text · verified 2026-10-27
7. Treasury actions for customs infringements and to claim underpaid duties, fines and other amounts prescribe five years after the event, interrupted by notice of a resolution, acknowledgment, payment, a court complaint or summons; private claims about customs operations prescribe in two years. Fines are indexed by the UI from the resolution to payment. Directors and managers of companies who fail to act diligently are jointly liable for the duties and fines, up to the value of the assets they manage unless they acted with intent, and companies answer for their agents and employees.
Cost to do it: Exposure lasts five years; fines grow with the UI.
Example: A value fraud fine of UYU 804,280 imposed in 2026 and paid a year later is increased by the UI variation over that year. / Five year exposure window for every import; directors can be jointly liable.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 216, art. 219 and art. 223, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Exposure lasts five years; fines grow with the UI.
Example: A value fraud fine of UYU 804,280 imposed in 2026 and paid a year later is increased by the UI variation over that year. / Five year exposure window for every import; directors can be jointly liable.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 216, art. 219 and art. 223, 2014-09-19 official text · verified 2026-10-27
8. Smuggling is also a crime punished with three months of prison to six years of penitentiary, two to six years if the possible revenue loss exceeds 5,000,000 UI (similar operations are added together) or if aggravating circumstances apply, such as being a free zone user, a trader, importer, exporter or customs broker, or acting in a group of three or more. Customs fraud, meaning fraudulent acts to distort or hide the customs value, origin or classification of goods to obtain an undue benefit, is punished with six months of prison to six years of penitentiary and is prosecuted at the DNA's request by reasoned resolution. Criminal proceedings are independent of the fiscal action.
Cost to do it: Prison terms in addition to the administrative sanctions.
Example: A trader who smuggles goods with possible revenue loss above 5,000,000 UI (about UYU 33,396,000) faces two to six years of penitentiary. / Revenue loss above about US$830,457: two to six years.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 258, art. 260, art. 262 and art. 263, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Prison terms in addition to the administrative sanctions.
Example: A trader who smuggles goods with possible revenue loss above 5,000,000 UI (about UYU 33,396,000) faces two to six years of penitentiary. / Revenue loss above about US$830,457: two to six years.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 258, art. 260, art. 262 and art. 263, 2014-09-19 official text · verified 2026-10-27
| Infringement | When | Sanction | Example fine (USD) |
|---|---|---|---|
| Contravention | Formal breach | 400 to 4,000 UI | 66 to 664 |
| Difference (kind, origin, classification) | Found before release | Duties at stake | 10,000 |
| Difference (quantity or extra goods) | Found before release, above 5% tolerance | Customs value of excess | Value of the excess |
| Fraud | Any revenue loss not otherwise typified | 2 times the loss | 20,000 |
| Value fraud | Distorted customs value | 2 times the duties owed | 20,000 |
| Misuse of exemptions | Unauthorised change of use | 2 times the exempted duties | 20,000 |
| Smuggling | Clandestine or undocumented entry or exit | Confiscation, 2 times duties, 20% of value, costs | 20,000 plus 20% of value and confiscation |
| Self review within 5 business days | Reported after release, before audit | 5% of duties lost | 500 |
| Self review within 30 business days | Reported after release, before audit | 20% of duties lost | 2,000 |
Customs infringements and sanctions with an example of US$10,000 (UYU 402,140) of duties at stake. Source: Customs Code (Ley Nº 19.276) art. 200 to 221. UI at UYU 6.6792; USD at UYU 40.214. All fines are in addition to the duties.
Worked example
- An importer declares US$100,000 of goods but the real price was higher, so US$10,000 (UYU 402,140) of duties went unpaid. If the DNA finds it after release, value fraud costs a fine of US$20,000 (UYU 804,280) plus the US$10,000 of duties, indexed by the UI.
- If instead the importer discovers the error and reports it in writing within five business days of release, before any audit notice, it pays the duties plus a 5 percent fine: US$500 (UYU 20,107).
- If the possible loss across similar operations exceeded 5,000,000 UI and the conduct was fraudulent, the DNA could also push for criminal prosecution for customs fraud.
Step by step
- When classification, origin or value is doubtful, file a ruling request with the DNA at least 30 business days before the deadline of the obligation.
- Review each declaration after release; if you find an error, report it in writing within five business days (or at most 30) before any audit notice.
- If the DNA raises a difference before release, consider a guarantee to free the goods while the case runs (art. 173).
- Use the payment arrangement route (art. 217) for duties and fines determined after release, available until a first instance conviction.
- Keep complete books and documents for five years; missing books create a presumption of intent.
Common traps
- Good faith is no defence for contravention and difference; the fine applies even to honest mistakes found before release.
- The 5 percent tolerance is per item and cannot be netted across items.
- Contradictions between the declaration and the supporting documents create a presumption of intent to defraud.
- Directors and managers who are not diligent answer personally and jointly for customs duties and fines of the company.
- Being a trader, importer, exporter, broker or free zone user is an aggravating circumstance for smuggling, not a mitigating one.
Sources
- IMPO, Customs Code (Ley Nº 19.276), consolidated text
- IMPO, Decreto Nº 145/015 (customs rulings regulation)
- 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/tax-audits-and-disputes
- disputes/courts-arbitration-and-enforcement
- regulation/regulatory-compliance-essentials
- /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