Countries › Uruguay › Guide › 9. Trade and customs › Exporting from Uruguay: export clearance, VAT credits for exporters and the export tax rebate
Exporting from Uruguay: export clearance, VAT credits for exporters and the export tax rebate
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Last verified: 2026-10-27 · Status: Changing
Goods leave Uruguay under a goods declaration filed before the means of transport departs, normally through a customs broker, and economic restrictions apply only to definitive exports. Exporters recover the VAT included in the cost of exported goods: the credit can be refunded, used against other DGI taxes or assigned as credit certificates to other taxpayers, but only direct exporters get the refund. Industrialized goods produced in Uruguay can also earn a refund of embedded taxes (devolución de tributos) set as a percentage of customs value for listed NCM lines, with a transitional annex extended to 31 May 2027.
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
| Transitional export rebate schedule (Annex II) extended to | 2027-05-31 dateDecreto Nº 120/026, as of 2026-10-27 · in force |
|---|---|
| Export rebate on NCM 8433.59.90.00 (example line) | 3 % of customs valueDecreto Nº 40/026, as of 2026-10-27 · in force |
| Postal exports exempt from taxes up to | 200 USD invoice valueDecreto Nº 50/026 art. 10, as of 2026-10-27 · in force |
| Export of samples with commercial value exempt up to | 1000 USD customs valueDecreto Nº 200/016 art. 5, as of 2026-10-27 · in force |
| Input VAT on exported goods refundable to direct exporters | Yes Decreto Nº 220/998 art. 129, as of 2026-10-27 · in force |
The rule
1. Goods leaving the customs territory must be placed under an export regime: definitive export, temporary export for re import in the same state, temporary export for outward processing, or customs transit. The goods declaration must be filed before the means of transport departs, and the general import rules on declarations, controls and post clearance review apply to exports as far as compatible. Definitive export allows goods in free circulation to leave permanently, subject to any export taxes and formalities, and to export prohibitions or restrictions; direct export clearance without prior temporary export deposit is allowed.
Cost to do it: Broker fees as agreed; no export duty is set in the Customs Code itself.
Example: A meat packer exporting UYU 4,021,400 of chilled beef has its broker file the export declaration before the vessel sails. / US$100,000 shipment: declaration before departure.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 106, art. 107, art. 108, art. 109 and art. 110, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Broker fees as agreed; no export duty is set in the Customs Code itself.
Example: A meat packer exporting UYU 4,021,400 of chilled beef has its broker file the export declaration before the vessel sails. / US$100,000 shipment: declaration before departure.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 106, art. 107, art. 108, art. 109 and art. 110, 2014-09-19 official text · verified 2026-10-27
2. Exporters determine their VAT position under the general rules but may deduct all the VAT paid on purchases that form part of the cost of exported goods. The DGI may authorise use of the resulting credit to pay other taxes of the exporter or its assignment to any DGI taxpayer through credit certificates, and the refund is made only to direct exporters, so that exported goods leave fully free of the tax; earlier stages of trade must include the tax. The general rule that excess input VAT is not refunded but carried forward does not apply to export operations. Assigned credit certificates take effect on the first day of the month after the credit arose, for the first assignment.
Cost to do it: No fee; the cost is the financing delay until the credit is used, assigned or refunded.
Example: A manufacturer that exports all its output and paid UYU 884,708 of VAT on inputs in the month can ask the DGI for credit certificates for that amount and use them to pay other taxes or assign them to a supplier. / About US$22,000 of input VAT recovered through certificates rather than carried forward.Decreto Nº 220/998 (VAT regulation), Art. 128, art. 129 and art. 130, 1998-08-12 official text · verified 2026-10-27
Cost to do it: No fee; the cost is the financing delay until the credit is used, assigned or refunded.
Example: A manufacturer that exports all its output and paid UYU 884,708 of VAT on inputs in the month can ask the DGI for credit certificates for that amount and use them to pay other taxes or assign them to a supplier. / About US$22,000 of input VAT recovered through certificates rather than carried forward.Decreto Nº 220/998 (VAT regulation), Art. 128, art. 129 and art. 130, 1998-08-12 official text · verified 2026-10-27
3. The law sets a regime to refund taxes embedded in the cost of industrialized goods, finished or semi finished, of national production that are exported, based on a percentage of their customs value, consistent with Uruguay's WTO commitments; the Executive must ensure the goods are produced in Uruguay. Rates are fixed per ten digit NCM line in Annex I to Decreto Nº 48/022 for exports shipped from 1 January 2022, and lines keep being added by decree (for example Decreto Nº 40/026 added line 8433.59.90.00 at 3 percent for shipments after it took effect). Exports covered cannot combine the refund with preferences in the Tasa Global Arancelaria under Decreto Nº 316/992. The annexes are published on the Presidency and Ministry of Economy websites.
Cost to do it: No fee; the refund is a percentage of customs value set per NCM line.
Example: An export of agricultural machinery under NCM 8433.59.90.00 with customs value UYU 4,021,400 earns a refund of 3 percent, UYU 120,642. / US$100,000 export at a 3 percent line: US$3,000 refund.Ley Nº 16.492 art. 2 (as worded by Ley Nº 19.149 art. 362); Decreto Nº 48/022; Decreto Nº 40/026, Ley 16.492 art. 2; Decreto 48/022 art. 1, art. 3 and art. 4; Decreto 40/026 art. 1 and art. 2, 2022-01-31 official text · verified 2026-10-27 · changed: Decreto Nº 40/026 (promulgated 18 February 2026, published 3 March 2026) added NCM 8433.59.90.00 at 3 percent; other 2026 decrees (Nº 2/026, 37/026, 38/026, 39/026, 60/026, 150/026 and 227/026) added further lines to Annex I.
Cost to do it: No fee; the refund is a percentage of customs value set per NCM line.
Example: An export of agricultural machinery under NCM 8433.59.90.00 with customs value UYU 4,021,400 earns a refund of 3 percent, UYU 120,642. / US$100,000 export at a 3 percent line: US$3,000 refund.Ley Nº 16.492 art. 2 (as worded by Ley Nº 19.149 art. 362); Decreto Nº 48/022; Decreto Nº 40/026, Ley 16.492 art. 2; Decreto 48/022 art. 1, art. 3 and art. 4; Decreto 40/026 art. 1 and art. 2, 2022-01-31 official text · verified 2026-10-27 · changed: Decreto Nº 40/026 (promulgated 18 February 2026, published 3 March 2026) added NCM 8433.59.90.00 at 3 percent; other 2026 decrees (Nº 2/026, 37/026, 38/026, 39/026, 60/026, 150/026 and 227/026) added further lines to Annex I.
4. A special transitional rebate schedule (Annex II to Decreto Nº 48/022), originally for exports shipped between 1 January and 31 May 2022, has been extended year by year; Decreto Nº 120/026 extended it to 31 May 2027, citing continued international uncertainty and weaker external demand for some products. Lines are still being added to Annex II, for example by Decreto Nº 149/026 and Nº 151/026 of 26 June 2026.
Cost to do it: No fee; rates per line as listed in Annex II.
Example: An exporter of a product listed in Annex II keeps its transitional rebate on shipments up to 31 May 2027; on UYU 4,021,400 at a hypothetical 2 percent line that is UYU 80,428. / US$100,000 at a hypothetical 2 percent Annex II line: US$2,000, for shipments through 31 May 2027.Decreto Nº 120/026 extending Decreto Nº 48/022 art. 2, Decreto 120/026 art. 1; Decreto 48/022 art. 2, 2026-06-01 official text · verified 2026-10-27 · changed: Decreto Nº 120/026 (1 June 2026, published 5 June 2026) extended the transitional schedule from 31 May 2026 to 31 May 2027.
Cost to do it: No fee; rates per line as listed in Annex II.
Example: An exporter of a product listed in Annex II keeps its transitional rebate on shipments up to 31 May 2027; on UYU 4,021,400 at a hypothetical 2 percent line that is UYU 80,428. / US$100,000 at a hypothetical 2 percent Annex II line: US$2,000, for shipments through 31 May 2027.Decreto Nº 120/026 extending Decreto Nº 48/022 art. 2, Decreto 120/026 art. 1; Decreto 48/022 art. 2, 2026-06-01 official text · verified 2026-10-27 · changed: Decreto Nº 120/026 (1 June 2026, published 5 June 2026) extended the transitional schedule from 31 May 2026 to 31 May 2027.
5. Small exports have simplified routes: exports through the international postal regime with an invoice or declared value up to US$200 are exempt from taxes, with the postal operator registering the operation with the DNA before departure; exports of samples with commercial value up to US$1,000 of customs value are exempt and do not require a customs broker.
Cost to do it: No taxes within the limits; courier charges are commercial.
Example: A design studio ships a US$180 product (about UYU 7,239) to a customer abroad by courier: the operator registers it and no taxes apply. / Postal exports up to US$200 and samples up to US$1,000: tax free.Decreto Nº 50/026 (postal regime) and Decreto Nº 200/016 (samples), Decreto 50/026 art. 10; Decreto 200/016 art. 5; Customs Code art. 15 F), 2026-03-12 official text · verified 2026-10-27
Cost to do it: No taxes within the limits; courier charges are commercial.
Example: A design studio ships a US$180 product (about UYU 7,239) to a customer abroad by courier: the operator registers it and no taxes apply. / Postal exports up to US$200 and samples up to US$1,000: tax free.Decreto Nº 50/026 (postal regime) and Decreto Nº 200/016 (samples), Decreto 50/026 art. 10; Decreto 200/016 art. 5; Customs Code art. 15 F), 2026-03-12 official text · verified 2026-10-27
| Item | Basis | UYU | USD | How it is recovered |
|---|---|---|---|---|
| Input VAT on export costs | Purchases forming the cost of exported goods | 884,708 | 22,000 | Refund, offset or assignable DGI credit certificates |
| Export tax rebate | 3% of customs value (line 8433.59.90.00) | 120,642 | 3,000 | Refund under Decreto 48/022 Annex I |
| Export taxes | None set in the Customs Code | 0 | 0 |
What a manufacturer exporting US$100,000 (UYU 4,021,400) of goods on a 3 percent rebate line can recover, assuming UYU 884,708 of input VAT (22 percent on UYU 4,021,400 of taxed inputs, illustrative). Sources: Decreto Nº 220/998 art. 129; Ley Nº 16.492 art. 2; Decreto Nº 40/026. USD at UYU 40.214.
Worked example
- A Uruguayan manufacturer exports agricultural machinery parts classified in NCM 8433.59.90.00 with a customs value of US$100,000 (UYU 4,021,400) to Brazil. Its broker files the export declaration before the truck leaves.
- It claims the 3 percent export rebate, UYU 120,642 (US$3,000), and the VAT it paid on inputs used for those goods, which it can have refunded, offset against other DGI taxes or assigned to suppliers as credit certificates.
- If it had imported the steel inputs under temporary admission (see trade/temporary-admission-drawback-and-customs-warehouses), it would not have paid import duties on them in the first place; check whether the rebate line's conditions allow combining both regimes before relying on it.
Step by step
- Register with the DGI, BPS and the DNA as exporter and appoint a customs broker with a registered power of attorney.
- Classify the product to its ten digit NCM line and check Annex I and Annex II of Decreto Nº 48/022 for a rebate rate, and any later decree adding the line.
- Obtain origin certificates or self certify origin as each destination agreement requires, and for EU quota products obtain the INAC or MEF quota certificate (see trade/mercosur-and-trade-agreements).
- File the export declaration before departure and keep proof of shipment.
- Claim the input VAT through the DGI exporter procedure (refund, offset or credit certificates) and the export rebate on the shipped operations.
Common traps
- Only direct exporters get the VAT refund; a supplier selling to an exporter charges VAT normally.
- Rebate rates are per ten digit NCM line and lines are added or removed by decree, so a reclassification can change the rebate.
- The rebate cannot be combined with Tasa Global Arancelaria preferences under Decreto Nº 316/992 (Decreto Nº 48/022 art. 3).
- Misdeclaring origin or exporting different goods from those declared is treated as smuggling, not a mere difference (Customs Code art. 201 B).
- The Annex II transitional schedule has an end date (31 May 2027 under Decreto Nº 120/026); budget as if it may not be extended again.
Sources
- IMPO, Customs Code (Ley Nº 19.276), consolidated text
- IMPO, Decreto Nº 220/998 (VAT regulation, exporters)
- IMPO, Ley Nº 16.492 (export tax refund regime)
- IMPO, Decreto Nº 48/022 (export rebate rates) with amendment notes
- IMPO, Decreto Nº 40/026 (line 8433.59.90.00 at 3 percent)
- IMPO, Decreto Nº 120/026 (Annex II extended to 31 May 2027)
- IMPO, Decreto Nº 50/026 (postal regime, exports up to US$200)
- IMPO, Decreto Nº 200/016 (samples)
- Banco Central del Uruguay, quotations service (USD and UI)
Related pages
- trade/trade-and-customs-overview
- trade/mercosur-and-trade-agreements
- trade/temporary-admission-drawback-and-customs-warehouses
- taxes/vat
- taxes/tax-incentives
- https://theargentinethread.com/guide/
- /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