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Importing into Uruguay step by step: the goods declaration, risk channels, payment, storage limits and samples

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

Every import is cleared through an electronic goods declaration that the customs broker files with the Dirección Nacional de Aduanas (DNA), possibly before the goods arrive, and duties are paid before or when the declaration is registered. The DNA picks declarations for document checks or physical inspection by risk analysis plus random selection, can review classification, origin and value after release, and charges a 400 UI fee to correct a declaration once the channel is assigned. Goods left too long in port, not collected after release or with unpaid storage fall into abandonment, and samples worth up to US$500 can enter tax free up to four times a year.

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

Fee to correct a goods declaration after the control channel is assigned	400 UICustoms Code (Ley Nº 19.276) art. 70, as of 2026-10-27 · in force
Days after release to regularize customs documentation before suspension risk	60 daysCustoms Code (Ley Nº 19.276) art. 192, as of 2026-10-27 · in force
Maximum 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
Tax free import of samples with commercial value up to	500 USD customs valueDecreto Nº 200/016 art. 5, as of 2026-10-27 · in force
Maximum definitive imports of samples per importer per year	4 per yearDecreto Nº 200/016 art. 5, as of 2026-10-27 · in force

The rule

1. The request to place goods under a customs regime is made through a goods declaration filed with the DNA by electronic data transmission, together with the supporting documents the regime requires (which can be kept in electronic form and may have to be translated). The declarant must prove legal title to the goods with the bill of lading or equivalent. The declaration may be filed before the means of transport arrives. Once registered, the declarant answers for the accuracy of the data, the authenticity of the documents and the obligations of the regime.
Cost to do it: No filing fee in the Code; broker fees are agreed privately.
Example: An importer of goods worth UYU 4,021,400 can have the broker file the declaration while the ship is still at sea, so clearance can start on arrival. / US$100,000 shipment: declaration filed before arrival, clearance starts on unloading.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 65, art. 66, art. 67 and art. 72, 2014-09-19 official text · verified 2026-10-27

2. The DNA selects declarations for document review, physical verification or other controls through parameters based on risk analysis, complemented by random selection, and every declaration registered in the computer system goes through automatic selection. Verification may cover all or part of the goods, the declarant may attend, and the costs of moving, sampling, analysing and specialised staff are borne by the declarant. After release the DNA may still review documents, classification, origin and customs value.
Cost to do it: Handling, sampling and laboratory costs of an inspection are paid by the declarant.
Example: A shipment selected for physical inspection pays the terminal's handling charges for moving and opening the container, on top of any broker fee. / Inspection costs are commercial charges of the terminal and laboratory, not a tax.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 74, art. 75, art. 76, art. 77, art. 78 and art. 179, 2014-09-19 official text · verified 2026-10-27

3. A registered declaration cannot be altered by the declarant, but it can be corrected: freely through the system until the DNA assigns the control channel, and afterwards only with DNA authorization when the error is evident from the declaration or its documents and implies no loss of revenue or presumed infringement, paying a fee of 400 UI per corrected declaration. Corrections are not admitted once the DNA has spotted the error, ordered post release controls, started an audit or reported an infringement. A declaration can be cancelled on reasoned request; duties collected are then refunded except fees, but never after the goods have been released and removed.
Cost to do it: 400 UI per corrected declaration (about UYU 2,672, US$66).
Example: A broker who keys in the wrong gross weight and asks to fix it after the channel is assigned pays UYU 2,672 for the correction. / Correction fee about US$66 per declaration, whatever the number of fields corrected.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 70 and art. 71, 2014-09-19 official text · verified 2026-10-27

4. Import duties are paid before or at the time the declaration is registered, subject to later adjustments, unless regulations set another time. Customs taxes are updated to the payment date by the change in the Unidad Indexada (UI) since they accrued. Duties paid unduly, or on a declaration that is cancelled, are refunded except fees for services. The DNA has summary enforcement (juicio ejecutivo) to collect duties and fines from final decisions.
Cost to do it: Duties as assessed (tariff, consular fee, VAT and VAT advance; see trade/trade-and-customs-overview), plus UI indexation if paid late.
Example: On a UYU 4,021,400 import from outside Mercosur the consular fee alone is UYU 201,070, payable when the declaration is registered. / US$100,000 import: US$5,000 of consular fee due at registration, plus tariff and VAT.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 188, art. 189, art. 190 and art. 191, 2014-09-19 official text · verified 2026-10-27

5. Goods unloaded in the free port and free airport areas may remain in temporary import deposit for up to twelve months, extendable. Goods are deemed abandoned, among other cases, when the temporary deposit term expires, when after release the broker does not collect them within five business days of personal notice, or when storage charges remain unpaid for more than 90 days and are still unpaid three business days after formal demand. Goods without documentation in the port areas are deemed abandoned if not given a customs destination within five business days. Abandonment releases the owner from unpaid import duties unless an infringement is proven.
Cost to do it: Storage is charged by the terminal or depositary; the abandonment risk is losing the goods.
Example: A container released by customs but left uncollected for more than five business days after the broker is notified can be declared abandoned and auctioned. / Abandonment can mean losing a US$100,000 shipment to auction to save storage costs; collect promptly.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 57, art. 60, art. 62 and art. 98, 2014-09-19 official text · verified 2026-10-27

6. If documentation of a customs operation is not regularized within 60 days of release, or duties or fines are in arrears under a final decision, the DNA may, after hearing the party, suspend the persons linked to customs activity or the company involved until the documents are regularized or the amounts paid. The DNA may require a guarantee (cash deposit, bank bond, insurance or other forms) to release goods subject to a dispute over duties or declared without all supporting documents, and to secure temporary regimes.
Cost to do it: Guarantee costs depend on the form chosen (bank bond or insurance premiums, or cash immobilised).
Example: If the DNA disputes UYU 201,070 of duties, the importer can still obtain release by posting a guarantee for that amount. / US$5,000 of disputed duties: post a bond for that amount and take the goods while the dispute runs.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 173, art. 175 and art. 192, 2014-09-19 official text · verified 2026-10-27

7. Samples without commercial value (marked as such and unfit for sale) are exempt from duties on import and export. Samples with commercial value are exempt when their customs value does not exceed US$500 on import or US$1,000 on export, up to four definitive imports a year per importer. Advertising material and urgent spare parts for stopped machinery follow the samples regime up to US$3,000 of customs value, four times a year each. The DNA may authorise temporary import or export of samples for 90 calendar days, not extendable, against a guarantee on import. Importers using the regime must be registered and up to date with DGI, BPS and BSE, and a customs broker is not required for tax free samples within the US$500 import and US$1,000 export limits.
Cost to do it: No duties within the limits; no broker needed for tax free samples within the limits.
Example: A distributor imports a demonstration unit with customs value US$450 (about UYU 18,096) under the samples regime: no duties, and it is one of its four uses that year. / Sample up to US$500 tax free on import (US$1,000 on export); advertising material and urgent spare parts up to US$3,000.Decreto Nº 200/016 (samples regime) and Customs Code art. 142 to 144 and art. 15 F), Decreto 200/016 art. 3, art. 5, art. 6, art. 8, art. 12 and art. 13, 2016-07-04 official text · verified 2026-10-27

8. Prohibitions and restrictions may be economic or non economic. Economic ones apply only to definitive import and export. Goods subject to a non economic restriction (health, safety, environment and similar) that are in temporary deposit or declared for import must be re shipped or re exported within the term set by customs law; if not, they are deemed abandoned and destroyed at the interested party's cost. A prohibition does not prevent collection of import duties on goods that entered.
Cost to do it: Re shipment freight or destruction costs fall on the importer.
Example: Food that arrives without the sanitary authorization required for its line must be sent back or destroyed at the importer's expense. / Budget the round trip freight for restricted goods that arrive without their permit.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 168, art. 169, art. 171 and art. 172, 2014-09-19 official text · verified 2026-10-27

Event	Term or amount	Consequence	Article
Goods in temporary deposit in free port or airport	12 months, extendable	Abandonment if no destination	Art. 57 and 62
Undocumented goods in port areas	5 business days	Abandonment	Art. 60
Released goods not collected	5 business days after notice	Abandonment	Art. 98 D)
Unpaid storage	90 days plus 3 business days after demand	Abandonment	Art. 98 E)
Correction after channel assignment	400 UI (UYU 2,672, US$66)	Fee per declaration	Art. 70
Documentation not regularized	60 days after release	Possible suspension	Art. 192
Voluntary disclosure of an error after release	Up to 30 business days	Reduced fine	Art. 221
Temporary import of samples	90 calendar days, not extendable	Guarantee required	Decreto 200/016 art. 6
DNA review and fines	5 years	Limitation period	Art. 223

Key customs clocks and fees for an import. Sources: Customs Code (Ley Nº 19.276) art. 57, 60, 70, 98, 192, 196, 221 and 223; Decreto Nº 200/016 art. 6. UI at UYU 6.6792, USD at UYU 40.214.

Worked example

A Montevideo importer buys US$100,000 (UYU 4,021,400) of household appliances from Asia. Its broker files the electronic declaration while the vessel is at sea; on registration the importer pays the duties, including UYU 201,070 of consular fee (see trade/trade-and-customs-overview for the full border cost).
The system assigns a documentary channel; the broker notices a typo in the gross weight and corrects it before any DNA observation, paying 400 UI (about UYU 2,672).
After release, the importer collects the container within five business days of notice to avoid abandonment and keeps the file: the DNA can review value and classification for five years.

Step by step

Register the company with the DGI (RUT) and the DNA as an importer and sign a registered power of attorney with a licensed customs broker.
Obtain any non customs permits for the NCM line (health, agriculture, industry or environment authorities) before shipping.
Collect the commercial invoice, transport document, packing list and origin proof; the broker files the electronic declaration, if useful before arrival.
Pay duties at registration and respond to the channel assigned; attend any physical verification if you want to.
Collect the goods promptly after release and regularize any pending documents within 60 days.
File and keep the documentation for at least the five year limitation period.

Common traps

The 400 UI correction fee is the cheap case: if the error means less duty and the DNA spots it first, it becomes an infringement (see trade/customs-infringements-penalties-and-rulings).
Abandonment is fast at the port: five business days after notice for released goods, and five business days for undocumented goods in the port areas.
Customs duties are indexed to the UI from accrual to payment, so late payment costs more even before any fine.
Samples with commercial value are capped at four definitive imports per year per importer, and selling them is prohibited.
Goods restricted for non economic reasons and arriving without permits must be re shipped or destroyed at the importer's cost; paying duties does not cure the missing permit.

Sources

Related: Uruguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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