Countries › Uruguay › Guide › 9. Trade and customs › Free port, free airport and transit in Uruguay: moving regional cargo through Montevideo without paying duties
Free port, free airport and transit in Uruguay: moving regional cargo through Montevideo without paying duties
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Last verified: 2026-10-27 · Status: Stable
Under the Ports Law, goods circulate freely in the Port of Montevideo without authorisations or formalities and are exempt from import taxes while they remain in the port customs area; the same regime extends to other qualifying ports and to Carrasco international airport. Goods can wait in the free port areas for up to twelve months in temporary deposit, or up to five years under the customs warehouse regime, and can be re shipped, transshipped or sent overland in customs transit to neighbouring countries without paying duties, except fees. Anything that leaves the port or airport into Uruguay is an ordinary import, and goods missing at the end of a transit are presumed imported.
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
| Import taxes on goods while in the free port customs area | 0 %Ley Nº 16.246 art. 3, as of 2026-10-27 · in force |
|---|---|
| Temporary import deposit in free port and free airport areas | 12 months (extendable)Customs Code (Ley Nº 19.276) art. 57, as of 2026-10-27 · in force |
| Customs warehouse regime in free port and free airport areas | 5 years (extendable)Decreto Nº 99/015 art. 25, as of 2026-10-27 · in force |
| Taxes on goods in customs transit | Fees only Customs Code (Ley Nº 19.276) art. 119, as of 2026-10-27 · in force |
The rule
1. Circulation of goods in the Port of Montevideo is free and requires no authorisations or formal procedures. Activities in the port may not change the nature of the goods and are limited to storage, repacking, relabelling, sorting, grouping and ungrouping, consolidation and deconsolidation, handling and splitting. The destination of goods entering the port may be changed freely, without restrictions, permits or prior notices. While in the port customs area, goods are exempt from all import taxes and surcharges; goods brought from the port into the national customs territory are imports for all purposes, and national goods sent into the port follow export rules.
Cost to do it: No import taxes while goods stay in the port area; port, terminal and storage charges are commercial.
Example: A container with UYU 4,021,400 of goods consolidated in Montevideo for Paraguay pays no Uruguayan import taxes; if instead it is released into Uruguay, the buyer pays the tariff, a UYU 201,070 consular fee and import VAT. / US$100,000 of cargo: free of Uruguayan import taxes while in the port; taxed like any import if it enters Uruguay.Ley Nº 16.246 (Ports Law), Art. 2 and art. 3, 1992-04-08 official text · verified 2026-10-27
Cost to do it: No import taxes while goods stay in the port area; port, terminal and storage charges are commercial.
Example: A container with UYU 4,021,400 of goods consolidated in Montevideo for Paraguay pays no Uruguayan import taxes; if instead it is released into Uruguay, the buyer pays the tariff, a UYU 201,070 consular fee and import VAT. / US$100,000 of cargo: free of Uruguayan import taxes while in the port; taxed like any import if it enters Uruguay.Ley Nº 16.246 (Ports Law), Art. 2 and art. 3, 1992-04-08 official text · verified 2026-10-27
2. The free port regime of art. 2 and art. 3 also applies to other ports, port terminals and lightering areas set under art. 28 of the Treaty of the Río de la Plata and its Maritime Front, provided they can receive ocean going vessels and their customs and port areas are legally delimited. The regime was declared applicable, as relevant, to Carrasco international airport, and the commercial operation of Santa Bernardina airport (Durazno) as a cargo terminal under the same articles was declared of national interest. Ports and airports where these regimes applied when the Customs Code took effect are primary customs zones and keep that treatment, and the Executive may extend it to other primary customs zones.
Cost to do it: Same treatment as the free port: no import taxes while goods remain in the area.
Example: High value electronics worth UYU 4,021,400 flown into Carrasco and stored for regional redistribution pay no Uruguayan import taxes until they enter Uruguay. / US$100,000 of air cargo stored at Carrasco for the region: untaxed until imported into Uruguay.Ley Nº 16.246 art. 4 (as worded by Ley Nº 19.996 art. 176); Ley Nº 17.555 art. 23 and art. 24; Customs Code art. 3, Ley 16.246 art. 4; Ley 17.555 art. 23 and 24; Customs Code art. 3, 2002-09-18 official text · verified 2026-10-27
Cost to do it: Same treatment as the free port: no import taxes while goods remain in the area.
Example: High value electronics worth UYU 4,021,400 flown into Carrasco and stored for regional redistribution pay no Uruguayan import taxes until they enter Uruguay. / US$100,000 of air cargo stored at Carrasco for the region: untaxed until imported into Uruguay.Ley Nº 16.246 art. 4 (as worded by Ley Nº 19.996 art. 176); Ley Nº 17.555 art. 23 and art. 24; Customs Code art. 3, Ley 16.246 art. 4; Ley 17.555 art. 23 and 24; Customs Code art. 3, 2002-09-18 official text · verified 2026-10-27
3. Goods unloaded in the free port and free airport areas may remain in temporary import deposit for up to twelve months, extendable. Under the customs warehouse regime, goods in those areas may remain for up to five years, extendable by the DNA on request at least 30 calendar days before expiry. Goods without documentation in those areas are deemed abandoned if not given a customs destination within five business days. Re shipment and transshipment from those areas for direct departure by sea or air can be declared through a simplified generic message by the broker, transport agent or depositary.
Cost to do it: Storage charges of the terminal or depositary; no duties while under these regimes.
Example: A trader holds UYU 4,021,400 of fertiliser in a port warehouse for three years waiting for regional demand, without paying duties, and requests an extension 30 days before the five year limit if needed. / US$100,000 of stock: up to five years duty free in a port warehouse, extendable.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276; Decreto Nº 99/015, Customs Code art. 57, art. 60, art. 63 and art. 92; Decreto 99/015 art. 25, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Storage charges of the terminal or depositary; no duties while under these regimes.
Example: A trader holds UYU 4,021,400 of fertiliser in a port warehouse for three years waiting for regional demand, without paying duties, and requests an extension 30 days before the five year limit if needed. / US$100,000 of stock: up to five years duty free in a port warehouse, extendable.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276; Decreto Nº 99/015, Customs Code art. 57, art. 60, art. 63 and art. 92; Decreto 99/015 art. 25, 2014-09-19 official text · verified 2026-10-27
4. Customs transit lets goods move through Uruguay under customs control from a departure office to a destination office without paying taxes, except fees, and without economic restrictions, including from an entry office to an exit office or to an inland office and vice versa. The carrier, its agent, the declarant and whoever holds legal title are responsible, unless they prove force majeure or another cause not attributable to them. If goods do not arrive or arrive short, the missing goods are presumed definitively imported for tax purposes, unless proven they were never loaded or the shortfall already existed (this presumption does not apply to transit for export); excess goods are sanctioned. Transit may only be interrupted for force majeure or causes beyond the carrier's control, to be reported immediately, and it ends when the vehicle arrives with seals intact within the set term.
Cost to do it: Only fees are due; the risk is duties on any shortfall.
Example: A truck in transit from Montevideo port to the Brazilian border carrying UYU 4,021,400 of goods that arrives with two pallets missing is presumed to have imported them and pays duties on their value, plus any penalty. / Shortfall in a US$100,000 transit: duties as if the missing goods were imported.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 119, art. 120, art. 121, art. 122, art. 123, art. 124 and art. 126, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Only fees are due; the risk is duties on any shortfall.
Example: A truck in transit from Montevideo port to the Brazilian border carrying UYU 4,021,400 of goods that arrives with two pallets missing is presumed to have imported them and pays duties on their value, plus any penalty. / Shortfall in a US$100,000 transit: duties as if the missing goods were imported.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 119, art. 120, art. 121, art. 122, art. 123, art. 124 and art. 126, 2014-09-19 official text · verified 2026-10-27
5. Transshipment moves goods from one means of transport to another under customs control without taxes or economic restrictions, as long as they appear in the arrival or departure declaration and have not been unloaded. When transshipment is not direct, goods may wait in an intermediate means of transport or place for the term set by customs law, under temporary deposit rules. Re shipment is the departure, under customs control and without taxes or economic restrictions, of goods in temporary import deposit or in a customs warehouse that have not been altered.
Cost to do it: No taxes; terminal fees apply.
Example: A container of UYU 4,021,400 of goods transshipped in Montevideo from a feeder vessel to an ocean vessel bound for Europe pays no Uruguayan taxes. / US$100,000 transshipped: no Uruguayan taxes.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 97, art. 186 and art. 187, 2014-09-19 official text · verified 2026-10-27
Cost to do it: No taxes; terminal fees apply.
Example: A container of UYU 4,021,400 of goods transshipped in Montevideo from a feeder vessel to an ocean vessel bound for Europe pays no Uruguayan taxes. / US$100,000 transshipped: no Uruguayan taxes.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 97, art. 186 and art. 187, 2014-09-19 official text · verified 2026-10-27
6. The DNA may approve Qualified Economic Operators, or companies in their economic group, to use their own electronic seal systems for their own customs transit operations within productive development projects, for recurrent authorised goods moving from one primary customs zone to another, provided the operations are considered low risk. Removing goods from the route, abandoning a transit without authorisation or substituting packages are presumptions of smuggling.
Cost to do it: Electronic seal systems are an operator investment; smuggling sanctions include confiscation and twice the duties.
Example: A pulp producer certified as OEC can move inputs between its port terminal and plant under its own approved electronic seals. / Own seal systems are available only to OECs for low risk recurrent transit.Decreto Nº 360/022; Customs Code art. 210, Decreto 360/022 art. 1; Customs Code art. 210 B) and C), 2022-11-04 official text · verified 2026-10-27
Cost to do it: Electronic seal systems are an operator investment; smuggling sanctions include confiscation and twice the duties.
Example: A pulp producer certified as OEC can move inputs between its port terminal and plant under its own approved electronic seals. / Own seal systems are available only to OECs for low risk recurrent transit.Decreto Nº 360/022; Customs Code art. 210, Decreto 360/022 art. 1; Customs Code art. 210 B) and C), 2022-11-04 official text · verified 2026-10-27
| Location | Legal basis | Maximum stay | Processing allowed |
|---|---|---|---|
| Free port (Montevideo and qualifying ports), temporary deposit | Ley 16.246; Customs Code art. 57 | 12 months, extendable | Storage, repacking, labelling, sorting, consolidation |
| Free port or free airport, customs warehouse | Customs Code art. 92; Decreto 99/015 | 5 years, extendable | Storage, commercial and logistic modes; no industrial mode |
| Private customs warehouse (DAP) | Decreto 99/015 | 24 months, not extendable | Modes authorised in the permit |
| Free zone | Ley 15.921 | Contract term | Industrial, commercial and service activities |
Where foreign goods can wait in Uruguay without paying import taxes. Sources: Ley Nº 16.246 art. 2 to 4; Ley Nº 17.555 art. 23; Ley Nº 15.921 art. 21; Customs Code art. 57 and 92; Decreto Nº 99/015 art. 25.
Worked example
- A logistics company receives in Montevideo a vessel with US$100,000 (UYU 4,021,400) of auto parts for customers in Paraguay and Brazil. The cargo is deconsolidated and relabelled in the port with no Uruguayan import taxes.
- Part goes by river barge to Paraguay as a re shipment, and part travels by truck to the Brazilian border under customs transit with seals; both pay only fees.
- One pallet sold to a Uruguayan workshop leaves the port as a normal import, and the buyer pays the tariff, consular fee and VAT on its value.
Step by step
- Decide whether goods should wait in temporary deposit (up to 12 months), a port customs warehouse (up to 5 years) or a free zone, based on time and processing needed.
- Contract a terminal or depositary operator and a broker or transport agent to file the simplified messages for re shipment or transshipment.
- For overland transit, use a carrier registered with the DNA, seal the unit and respect the route and term; report any interruption immediately.
- Track storage terms and request warehouse extensions at least 30 days before expiry.
- For goods that will be sold in Uruguay, clear them as a definitive import with full duties.
Common traps
- The free port allows logistics, not manufacturing: operations cannot change the nature of the goods, and the industrial warehouse mode is barred in port areas.
- Undocumented goods in port areas are deemed abandoned after only five business days without a destination.
- Transit shortfalls are presumed imports and leaving the route is a presumption of smuggling.
- Goods leaving the port into Uruguay are imports for all purposes, even if they only crossed to a nearby warehouse outside the customs area.
Sources
- IMPO, Ley Nº 16.246 (Ports Law), consolidated text
- IMPO, Ley Nº 17.555 art. 23 and 24 (free airport)
- IMPO, Customs Code (Ley Nº 19.276), consolidated text
- IMPO, Decreto Nº 99/015 (customs warehouses)
- IMPO, Decreto Nº 360/022 (OEC electronic seals)
- Banco Central del Uruguay, quotations service (USD and UI)
Related pages
- trade/trade-and-customs-overview
- trade/free-zones
- trade/temporary-admission-drawback-and-customs-warehouses
- trade/customs-brokers-and-qualified-operators
- sectors/key-sectors-and-rules
- 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