Countries › Uruguay › Guide › 9. Trade and customs › Temporary admission, drawback and customs warehouses in Uruguay: importing without paying duties first
Temporary admission, drawback and customs warehouses in Uruguay: importing without paying duties first
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Last verified: 2026-10-27 · Status: Stable
Uruguay lets manufacturers import inputs duty free under temporary admission for 18 months if the resulting goods are exported, replenish stock duty free after exporting, or claim back duties paid on inputs used in exports (draw back), under MIEM and LATU control. Goods can also wait duty free in a customs warehouse: up to 24 months in a private warehouse and up to five years, extendable, in warehouses in the free port and free airport areas, including logistic operations such as assembly or software installation. Breaking the conditions turns the goods into a definitive import with duties, MIEM fines up to 100 percent of CIF value and, if sold locally without authorization, a court complaint.
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
| Temporary admission operation term | 18 months (extendable once by up to 18)Ley Nº 18.184 art. 2, as of 2026-10-27 · in force |
|---|---|
| Maximum MIEM fine for breach of temporary admission or draw back | 100 % of CIF valueLey Nº 18.184 art. 4, as of 2026-10-27 · in force |
| Maximum stay in a private customs warehouse (DAP) | 24 months (not extendable)Decreto Nº 99/015 art. 25, as of 2026-10-27 · in force |
| Maximum stay under customs warehouse regime in free port and free airport areas | 5 years (extendable)Decreto Nº 99/015 art. 25; Customs Code art. 92, as of 2026-10-27 · in force |
| Scrap and by products exemptable if local sale value does not exceed | 5 % of CIF value of imported goodsCustoms Code (Ley Nº 19.276) art. 86, as of 2026-10-27 · in force |
The rule
1. Holders of industrial activities may use temporary admission (duty free entry of foreign goods for a set purpose, to be re exported as they are or after transformation, processing, repair or value added with effective use of labour), stock replenishment (toma de stock: duty free import of goods similar to those used as inputs in exported products) and draw back (refund of duties paid on inputs used to make exported products). The operation term is 18 months, which the Executive may extend once, exceptionally and on justified grounds, for up to 18 more months. The temporary admission regime also applies to machines and equipment of any origin entering for repair, maintenance or upgrade.
Cost to do it: No tariff, consular fee or import VAT on admitted inputs while the regime is complied with.
Example: An exporter admits UYU 4,021,400 of inputs and re exports the finished goods within 18 months, avoiding at least the UYU 201,070 consular fee plus tariff and VAT on those inputs. / US$100,000 of inputs: at least US$5,000 of consular fee not paid, plus tariff and import VAT.Ley Nº 18.184 (temporary admission, stock replenishment and draw back), Art. 1, art. 2 and art. 11, 2007-10-27 official text · verified 2026-10-27
Cost to do it: No tariff, consular fee or import VAT on admitted inputs while the regime is complied with.
Example: An exporter admits UYU 4,021,400 of inputs and re exports the finished goods within 18 months, avoiding at least the UYU 201,070 consular fee plus tariff and VAT on those inputs. / US$100,000 of inputs: at least US$5,000 of consular fee not paid, plus tariff and import VAT.Ley Nº 18.184 (temporary admission, stock replenishment and draw back), Art. 1, art. 2 and art. 11, 2007-10-27 official text · verified 2026-10-27
2. The Ministry of Industry, Energy and Mining (MIEM), with the technical and administrative intervention of the Technological Laboratory of Uruguay (LATU), controls use of these regimes, alongside DNA and DGI. MIEM may warn or fine breaches up to 100 percent of the CIF value of the goods involved. Selling temporarily admitted goods in the local market without a definitive import authorised by MIEM is also a customs infringement that the DNA must take to court within ten calendar days of being notified, plus payment of duties, fines and surcharges, and LATU's finding triggers immediate preventive suspension from all three regimes. MIEM may authorise transfer of admitted goods between authorised companies, keeping the original expiry date. Directors and managers are personally and jointly liable.
Cost to do it: Fines of up to 100 percent of CIF value for breaches, plus duties if goods stay in Uruguay.
Example: Inputs with a CIF value of UYU 4,021,400 sold locally without MIEM authorisation can attract a MIEM fine of up to UYU 4,021,400, the duties, and a court complaint by the DNA. / US$100,000 CIF of misused inputs: MIEM fine of up to US$100,000, plus duties and a customs case.Ley Nº 18.184, Art. 3, art. 4, art. 5, art. 7, art. 8 and art. 10, 2007-10-27 official text · verified 2026-10-27
Cost to do it: Fines of up to 100 percent of CIF value for breaches, plus duties if goods stay in Uruguay.
Example: Inputs with a CIF value of UYU 4,021,400 sold locally without MIEM authorisation can attract a MIEM fine of up to UYU 4,021,400, the duties, and a court complaint by the DNA. / US$100,000 CIF of misused inputs: MIEM fine of up to US$100,000, plus duties and a customs case.Ley Nº 18.184, Art. 3, art. 4, art. 5, art. 7, art. 8 and art. 10, 2007-10-27 official text · verified 2026-10-27
3. Under the Customs Code, temporary admission for re export in the same state lets goods enter for a set purpose and term without the duties of definitive import, except fees, and is authorised by the Ministry of Economy; inward processing (perfeccionamiento activo) lets goods enter without duties, except fees, to be transformed, processed or repaired and re exported as resulting products, as authorised by the Executive. By products and waste with commercial value that are not re exported pay import duties, though the Executive may exempt them when their local sale value does not exceed 5 percent of the CIF value of the imported goods. If substantial conditions are breached, the goods are treated as definitively imported, or seized if their import is not allowed, besides any sanctions.
Cost to do it: Fees for services are still due; duties are suspended.
Example: A processor imports UYU 4,021,400 of raw material for inward processing; scrap sold locally worth UYU 160,856 (4 percent of CIF) can be exempted by the Executive, while scrap above 5 percent pays import duties. / US$100,000 of raw material: local sale of scrap up to US$5,000 can be exempted; above that pays duties.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 81, art. 83, art. 84, art. 86, art. 89, art. 90 and art. 91, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Fees for services are still due; duties are suspended.
Example: A processor imports UYU 4,021,400 of raw material for inward processing; scrap sold locally worth UYU 160,856 (4 percent of CIF) can be exempted by the Executive, while scrap above 5 percent pays import duties. / US$100,000 of raw material: local sale of scrap up to US$5,000 can be exempted; above that pays duties.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 81, art. 83, art. 84, art. 86, art. 89, art. 90 and art. 91, 2014-09-19 official text · verified 2026-10-27
4. Under the customs warehouse regime (depósito aduanero) imported goods enter and remain in a warehouse without paying duties, except fees, until placed under another regime, re shipped or re exported. Warehouses may operate in storage, commercial, industrial, repair and maintenance, exhibition and logistic modes; logistic warehouses allow assembly, mixing, fitting or replacing parts, hardware configuration, software installation and packaging that do not change the goods' origin. Industrial mode is not allowed in the free port and free airport areas. The depositor is jointly liable with the depositary for duties and fines on the goods deposited.
Cost to do it: Warehouse fees are agreed with the depositary; no duties while goods remain under the regime.
Example: A regional distributor stores UYU 4,021,400 of electronics in a logistic warehouse, installs local software and only pays duties on the units later cleared for Uruguay. / US$100,000 of stock: duties only on what is cleared into Uruguay, none on what is re exported.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 92, art. 93, art. 94 and art. 95, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Warehouse fees are agreed with the depositary; no duties while goods remain under the regime.
Example: A regional distributor stores UYU 4,021,400 of electronics in a logistic warehouse, installs local software and only pays duties on the units later cleared for Uruguay. / US$100,000 of stock: duties only on what is cleared into Uruguay, none on what is re exported.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 92, art. 93, art. 94 and art. 95, 2014-09-19 official text · verified 2026-10-27
5. Goods under the customs warehouse regime in a private customs warehouse (DAP) may remain up to 24 months, not extendable; in warehouses in the free port and free airport areas they may remain up to five years, extendable by the DNA if requested at least 30 calendar days before expiry; goods in exhibition warehouses may stay up to 20 business days after the event ends. When the term expires without another destination, the regime lapses and the goods are deemed abandoned. Private warehouses need a DNA permit with prior MEF approval, granted for five years.
Cost to do it: Storage price set by the depositary; a private warehouse operator must post a guarantee to the DNA.
Example: Stock worth UYU 4,021,400 in a DAP must be cleared, re exported or moved before 24 months; in a Montevideo port warehouse it can stay five years and longer with an extension. / US$100,000 of stock: 24 months in a private warehouse, five years or more in the free port.Decreto Nº 99/015 (customs warehouses) and Customs Code art. 92 and art. 96, Decreto 99/015 art. 6, art. 7 and art. 25; Customs Code art. 96, 2015-03-20 official text · verified 2026-10-27
Cost to do it: Storage price set by the depositary; a private warehouse operator must post a guarantee to the DNA.
Example: Stock worth UYU 4,021,400 in a DAP must be cleared, re exported or moved before 24 months; in a Montevideo port warehouse it can stay five years and longer with an extension. / US$100,000 of stock: 24 months in a private warehouse, five years or more in the free port.Decreto Nº 99/015 (customs warehouses) and Customs Code art. 92 and art. 96, Decreto 99/015 art. 6, art. 7 and art. 25; Customs Code art. 96, 2015-03-20 official text · verified 2026-10-27
6. For goods leaving Uruguay, temporary export for re import in the same state allows goods to go abroad for a set purpose and term and return without duties, except fees; temporary export for outward processing (perfeccionamiento pasivo) allows goods to be processed or repaired abroad and re imported paying import duties only on the value added abroad, and free warranty repairs are re imported without duties. Breaching the conditions makes the export definitive.
Cost to do it: Import duties only on the value added abroad; fees still apply.
Example: A machine sent to Brazil for an upgrade costing UYU 804,280 returns paying duties only on that UYU 804,280, not on its full value. / Upgrade abroad worth US$20,000: duties only on US$20,000.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 111, art. 113, art. 114, art. 115 and art. 118, 2014-09-19 official text · verified 2026-10-27
Cost to do it: Import duties only on the value added abroad; fees still apply.
Example: A machine sent to Brazil for an upgrade costing UYU 804,280 returns paying duties only on that UYU 804,280, not on its full value. / Upgrade abroad worth US$20,000: duties only on US$20,000.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 111, art. 113, art. 114, art. 115 and art. 118, 2014-09-19 official text · verified 2026-10-27
| Tool | Who | Term | Controlled by | If conditions fail |
|---|---|---|---|---|
| Temporary admission (industrial) | Industrial activities | 18 months, plus up to 18 | MIEM with LATU | Duties, MIEM fine up to 100% CIF |
| Stock replenishment (toma de stock) | Industrial exporters | 18 months | MIEM with LATU | Duties and fines |
| Draw back | Industrial exporters | 18 months | MIEM with LATU | Refund denied, fines |
| Temporary admission same state | Authorised by MEF | As authorised | DNA | Deemed definitive import |
| Private customs warehouse (DAP) | Any depositor | 24 months | DNA | Abandonment |
| Warehouse in free port or airport | Any depositor | 5 years, extendable | DNA | Abandonment |
| Outward processing | Exporters of goods for processing | As authorised | DNA | Deemed definitive export |
Duty suspension tools compared. Sources: Ley Nº 18.184; Customs Code (Ley Nº 19.276) art. 81 to 96 and 111 to 118; Decreto Nº 99/015 art. 25.
Worked example
- A Uruguayan food manufacturer imports US$100,000 (UYU 4,021,400) of packaging and ingredients under temporary admission, processes them with local labour and exports the finished product to Brazil within 14 months. It pays no tariff, no consular fee (UYU 201,070) and no import VAT on those inputs.
- If it instead sells 10 percent of the batch in Uruguay without MIEM authorisation, MIEM can fine it up to 100 percent of the CIF value involved (up to UYU 402,140 on that tenth), the DNA must file a court complaint and collect the duties, and LATU suspends it from the regime.
- A distributor that only resells, without industrial activity, cannot use Ley Nº 18.184; it can still defer duties by holding stock in a customs warehouse or a free zone.
Step by step
- Check that the business qualifies as an industrial activity and that the inputs and finished goods fit the MIEM rules for temporary admission, stock replenishment or draw back.
- Apply to MIEM through the procedures it sets, with LATU's technical intervention, and post any guarantee the DNA requires (Customs Code art. 173).
- Keep production records linking each admitted input to exported products; LATU audits consumption.
- Export within the 18 month term or request the exceptional extension in time; if goods must stay in Uruguay, obtain MIEM's authorisation for definitive import and pay the duties first.
- For distribution without processing, choose between a private customs warehouse (24 months), the free port areas (five years) or a free zone.
Common traps
- The 18 month term is peremptory; an extension is exceptional and must be justified, not routine.
- Local sale of temporarily admitted goods without prior MIEM authorisation is treated as a customs offence, not a paperwork slip.
- The industrial mode of customs warehouse is not allowed in the free port and free airport areas.
- The 24 month term in a private warehouse cannot be extended; goods left after it are deemed abandoned.
- Changing the use of goods that entered tax exempt without authorisation is desvío de exoneraciones, fined at twice the exempted duties plus the duties (Customs Code art. 208).
Sources
- IMPO, Ley Nº 18.184 (temporary admission and draw back)
- IMPO, Customs Code (Ley Nº 19.276), consolidated text
- IMPO, Decreto Nº 99/015 (customs warehouses)
- Banco Central del Uruguay, quotations service (USD and UI)
Related pages
- trade/trade-and-customs-overview
- trade/free-zones
- trade/free-ports-transit-and-logistics
- trade/exporting-and-export-incentives
- taxes/tax-incentives
- investing/foreign-investment-regime
- /country/uruguay/
- /calendar/
- Live dashboard
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