Countries › Uruguay › Guide › 9. Trade and customs › Trade and customs in Uruguay: Customs Code, consular fee, import VAT, temporary admission and free zones

Trade and customs in Uruguay: Customs Code, consular fee, import VAT, temporary admission and free zones

Argentina. For full detail on Argentina, go to The Argentine Thread.

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

Uruguay is a founding member of Mercosur, which commits it to free circulation of goods with Argentina, Brazil and Paraguay and to a common external tariff for goods from outside the bloc; customs operations are governed by the Customs Code approved by Ley Nº 19.276 and, outside a short list of exceptions, must be filed through a licensed customs broker (despachante de aduana). On top of the tariff, imports pay a consular fee of 5 percent of the customs value (3 percent for goods covered by Mercosur's ACE Nº 18), VAT at 22 or 10 percent on a base that includes those levies and, for VAT taxpayers, a creditable VAT advance of 10 or 3 percent; exports of goods are outside VAT and the VAT on their costs can be refunded. Exporters can import inputs free of tax under temporary admission for 18 months, free zone users are exempt from national taxes on their authorized activities, and undervaluing goods or misdeclaring them is fined at up to twice the duties at stake, with a five year limitation period.

USD figures use UYU 40.214 per US dollar, the BCU quotation for DLS. USA BILLETE on 26 October 2026, retrieved from the BCU quotations service on 27 October 2026; conversions are for orientation only. Customs value is calculated in the currency of the invoice and converted under the customs rules.

Key facts

Consular fee on imports (general)	5 % of customs valueLey Nº 19.535 art. 265, as of 2026-10-27 · in force
Consular fee on imports covered by Mercosur ACE Nº 18	3 % of customs valueLey Nº 19.535 art. 265, as of 2026-10-27 · in force
Licensed customs broker required for customs clearance	Yes, with listed exceptions Customs Code (Ley Nº 19.276) art. 14 and 15, as of 2026-10-27 · in force
Express postal shipments cleared without a broker up to	200 USD customs valueCustoms Code (Ley Nº 19.276) art. 15 C), as of 2026-10-27 · in force
VAT basic rate (also on imports)	22 %T.O. 2023 Title 10 art. 34, as of 2026-10-27 · in force
VAT advance on imports by VAT taxpayers (basic rate goods)	10 % of customs value plus tariffDecreto Nº 220/998 art. 115, as of 2026-10-27 · in force
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
Limitation period for customs infringements and unpaid duties	5 yearsCustoms Code (Ley Nº 19.276) art. 223, 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
Fine for customs value fraud	2 times the duties owedCustoms Code (Ley Nº 19.276) art. 205, as of 2026-10-27 · in force

The rule

1. Uruguay is bound by the Treaty of Asunción, which created Mercosur with Argentina, Brazil and Paraguay. The common market means free circulation of goods among the members through the elimination of customs duties and non tariff restrictions, and the setting of a common external tariff and a common trade policy toward third countries. In practice, goods of Mercosur origin enter under the preferences of the members' economic complementation agreement (ACE Nº 18) and goods from outside the bloc pay the tariff of the relevant line of the Mercosur common nomenclature.
Cost to do it: No fee to use Mercosur preferences; the goods must qualify under the Mercosur origin rules and carry the supporting origin documentation.
Example: A shipment with a customs value of UYU 4,021,400 of qualifying Mercosur origin pays the Mercosur preferential tariff instead of the tariff that applies to the same line from outside the bloc, and the lower 3 percent consular fee (UYU 120,642 instead of UYU 201,070). / On US$100,000 of customs value, the consular fee is US$3,000 for qualifying Mercosur goods against US$5,000 for goods from elsewhere.Ley Nº 16.196 approving the Treaty of Asunción (Tratado para la Constitución de un Mercado Común), Treaty art. 1, 1991-07-22 official text · verified 2026-10-27

2. The customs broker (despachante de aduana) is the private professional licensed to file, in the name of others, the requests to place goods under customs regimes, the goods declarations and all other formalities of customs clearance. Their intervention is not required only for: non commercial international postal shipments; travellers' luggage; express postal shipments with a customs value up to US$200; State bodies; tax exempt goods of Uruguayans returning from abroad; samples exempt from tax up to US$500 on import or US$1,000 on export; and the special border trade regime. Importers, exporters and other persons linked to customs activity must be registered with the Dirección Nacional de Aduanas (DNA) and post the guarantees it sets.
Cost to do it: Broker fees are agreed privately with the broker; the Code sets no tariff for them. Registration with the DNA has no fee in the Code, but the DNA may require guarantees.
Example: An importer bringing in machinery with a customs value of UYU 4,021,400 must clear it through a licensed broker; an express courier parcel worth UYU 8,000 (below US$200) can be cleared without one. / Customs value US$100,000: broker required. Express parcel of about US$199: broker not required.Customs Code (Código Aduanero de la República Oriental del Uruguay), approved by Ley Nº 19.276, Art. 13, art. 14 and art. 15 (literal F added by Ley Nº 19.924 art. 227; literal G added by Ley Nº 20.419 art. 4), 2014-09-19 official text · verified 2026-10-27 · changed: Ley Nº 20.419 of 22 August 2025 art. 4 added literal G to art. 15, so that operations under the special border trade regime no longer require a customs broker.

3. The consular fee (Tasa Consular) applies to imports at 5 percent of the customs value of the goods; imports of products covered by Mercosur's ACE Nº 18 pay 3 percent. Goods entering under temporary admission, crude oil and listed fuels, and capital goods for exclusive use in industry, agriculture and fishing whose extra zone global tariff (Tasa Global Arancelaria) is 2 or 0 percent are exempt, and the exemptions of Ley Nº 18.166 also apply. Since 1 January 2020 the Executive may cut the fee by up to 0.5 points a year down to 2 percent in general and to zero for ACE Nº 18 goods; the consolidated text on IMPO shows no such reduction in force on the verification date.
Cost to do it: 5 percent of customs value, or 3 percent for ACE Nº 18 goods, paid at clearance; it is a cost, not a creditable tax.
Example: Customs value UYU 4,021,400 of goods from outside Mercosur: consular fee UYU 201,070. Same value of ACE Nº 18 goods: UYU 120,642. / US$100,000 customs value: US$5,000 fee, or US$3,000 for Mercosur ACE Nº 18 goods.Ley Nº 19.535 (Rendición de Cuentas 2016), referring to Ley Nº 17.296 art. 585, Art. 265 (fourth paragraph reworded by Ley Nº 20.075 art. 238), 2017-09-25 official text · verified 2026-10-27

4. VAT applies to the effective introduction of goods into the country and not to exports of goods. Imports by VAT taxpayers, imports through third parties and imports by non taxpayers are taxed; for non taxpayers the tax is final with no deduction. The taxable base of an import is the value of the imported goods, including the other levies on the operation. The rates are 22 percent (basic) and 10 percent (minimum). The VAT paid on imports is creditable for taxpayers, and exporters may deduct the VAT on goods and services that form part of the cost of exported goods, with any resulting credit refunded or set against other taxes or social security contributions as the Executive determines.
Cost to do it: 22 percent (or 10 percent for goods at the minimum rate) of the import base, creditable for VAT taxpayers against their output VAT.
Example: On a customs value of UYU 4,021,400 with a hypothetical 10 percent tariff (UYU 402,140) and the 5 percent consular fee (UYU 201,070), import VAT at 22 percent on UYU 4,624,610 is UYU 1,017,414. / US$100,000 value, US$10,000 tariff (hypothetical rate), US$5,000 consular fee: import VAT about US$25,300.Texto Ordenado 2023 (DGI), Title 10 VAT (IVA), Title 10 art. 4, art. 5, art. 12, art. 14 and art. 34, 2024-04-04 official text · verified 2026-10-27

5. VAT taxpayers must also pay, when importing taxed goods, an advance of the VAT due on their later sales, calculated on the customs value plus the tariff at 10 percent for goods at the basic rate and 3 percent for goods at the minimum rate. The advance is deducted in the monthly (or annual) VAT return of the month it was paid; any excess can be used as provided for VAT credits. There is no advance on exempt or suspended goods, imports by subjectively exempt persons and other listed cases, some of which require a prior sworn declaration to the DGI.
Cost to do it: 10 percent (or 3 percent) of customs value plus tariff, paid in cash at clearance and recovered through the VAT return; the cost is financing, not tax.
Example: Customs value UYU 4,021,400 plus a hypothetical 10 percent tariff of UYU 402,140: VAT advance UYU 442,354, deducted in that month's VAT return. / US$110,000 of value plus tariff: advance US$11,000, recovered through the VAT return.Decreto Nº 220/998 (VAT regulation), Art. 115 (literal a reworded by Decreto Nº 323/002 art. 1), art. 116 and art. 117, 1998-08-12 official text · verified 2026-10-27

6. Holders of industrial activities may import goods free of tax under temporary admission for a set purpose, to be re exported as they are or after transformation, processing, repair or added value with effective use of labour; may replenish stock duty free after exporting (toma de stock); or may claim back the import duties paid on inputs used in exported products (draw back). The operation term is 18 months, which the Executive may extend once, in exceptional and justified cases, for up to 18 more months. The Ministry of Industry (MIEM), with LATU, controls the regimes and may fine breaches up to 100 percent of the CIF value of the goods; selling temporarily admitted goods in the local market without prior authorized definitive import also triggers a customs complaint.
Cost to do it: No import duties, consular fee or import VAT on admitted inputs while the regime is complied with; fines of up to 100 percent of CIF value for breaches.
Example: An exporter that admits inputs worth UYU 4,021,400 temporarily and re exports the finished goods within 18 months avoids the consular fee of UYU 201,070 and the import VAT and tariff on those inputs. / US$100,000 of inputs: at least US$5,000 of consular fee saved, plus tariff and VAT; a breach can cost up to US$100,000 in MIEM fines.Ley Nº 18.184 (temporary admission, stock replenishment and draw back), Art. 1, art. 2, art. 3, art. 4 and art. 5, 2007-10-27 official text · verified 2026-10-27

7. Free zones are fenced areas, public or private, designated by the Executive, in which goods are treated as if they were outside the customs territory for import taxes, and their entry and exit are not subject to economic prohibitions or restrictions. Free zone users are exempt from every national tax, present or future, on the activities carried out there within the terms of their authorization. Goods may leave a free zone at any time free of tax, but goods brought from a free zone into the rest of Uruguay are imports for all purposes, with tariff, consular fee and VAT.
Cost to do it: No national taxes on authorized free zone activities; the user pays the private or public zone operator under contract.
Example: Goods worth UYU 4,021,400 stored in a free zone and re exported pay no Uruguayan import taxes; if they are instead sold into Uruguay, the buyer pays the tariff, the consular fee of UYU 201,070 and import VAT as for any import. / US$100,000 of goods: re export from the free zone untaxed; entry into Uruguay taxed like any US$100,000 import.Ley Nº 15.921 (Free Zones Law, as reworded by Ley Nº 19.566) and Customs Code (Ley Nº 19.276), Ley 15.921 art. 2, art. 19 and art. 22; Customs Code art. 160, 1987-12-17 official text · verified 2026-10-27

8. Misdeclaring goods before release (difference) is fined at the amount of duties at stake when the goods are of a different classification, origin or higher taxed kind, or at the customs value of the excess when there is more weight or quantity, with a 5 percent tolerance on quantities. Fraud (defraudación) is fined at twice the loss to the Treasury, and distorting the customs value (defraudación de valor) at twice the duties owed, in each case besides paying the duties. Treasury actions for customs infringements and unpaid duties prescribe after five years; claims by private parties prescribe after two years. Persons with a direct interest can ask the DNA for a binding style ruling, which must be answered within 30 business days; if it is not and the taxpayer follows its reasoned opinion, no penalty applies when the query was filed at least 30 business days before the deadline.
Cost to do it: A ruling request has no fee in the Code; penalties run from 1 to 2 times the duties at stake, plus the duties.
Example: An import undervalued so that UYU 402,140 of duties are underpaid is fined UYU 804,280 for value fraud, on top of the UYU 402,140 owed. / US$10,000 of duties evaded through undervaluation: US$20,000 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. 194, art. 196, art. 198, art. 201 to art. 205 and art. 223, 2014-09-19 official text · verified 2026-10-27

Item	Base	Rate	UYU	USD	Recoverable?
Tariff (hypothetical)	Customs value UYU 4,021,400	10%	402,140	10,000	No
Consular fee	Customs value	5%	201,070	5,000	No
Import VAT	Value plus tariff plus consular fee, UYU 4,624,610	22%	1,017,414	25,300	Yes, as VAT credit
VAT advance	Value plus tariff, UYU 4,423,540	10%	442,354	11,000	Yes, in the VAT return
Total paid at clearance			2,062,978	51,300	UYU 1,459,768 (US$36,300) recoverable

Border cash cost of a US$100,000 import (UYU 4,021,400) from outside Mercosur by a VAT registered company, basic VAT rate goods, with a hypothetical 10 percent tariff; check the real tariff for the NCM line. Sources: Ley Nº 19.535 art. 265; T.O. 2023 Title 10 art. 12 and 34; Decreto Nº 220/998 art. 115. USD at UYU 40.214.

Worked example

A Uruguayan distributor imports US$100,000 (UYU 4,021,400) of goods from the United States at the basic VAT rate. With a hypothetical 10 percent tariff it pays at clearance UYU 402,140 of tariff, UYU 201,070 of consular fee (5 percent), UYU 1,017,414 of import VAT (22 percent on a base that includes the other levies under Title 10 art. 12) and a VAT advance of UYU 442,354 (10 percent of value plus tariff), UYU 2,062,978 or about US$51,300 in total.
Of that, the import VAT and the advance (UYU 1,459,768, about US$36,300) come back as credits in its VAT returns; the tariff and consular fee (UYU 603,210, about US$15,000) are a real cost of the goods.
If the same goods qualify as Mercosur origin under ACE Nº 18, the consular fee falls to 3 percent (UYU 120,642, US$3,000) and the Mercosur preference applies to the tariff.
If the importer is an industrial exporter that brings the goods in under temporary admission (Ley Nº 18.184) and re exports the finished products within 18 months, none of the tariff, consular fee or import VAT is paid on those inputs.

Step by step

Classify the goods in the Mercosur common nomenclature (NCM) and check the tariff, origin rules and any non economic restrictions for that line; where the treatment is unclear, file a ruling request with the DNA under Customs Code art. 194, which must be answered within 30 business days.
Register the company with the DNA as an importer or exporter (Customs Code art. 13) and with the DGI for VAT, and appoint a licensed customs broker (art. 14).
Decide the regime: definitive import, temporary admission or draw back through MIEM and LATU (Ley Nº 18.184), or operation from a free zone (Ley Nº 15.921).
Gather the commercial invoice, transport document and origin certificate where Mercosur or another preference is claimed; the broker files the goods declaration.
Pay tariff, consular fee, import VAT and VAT advance at clearance; deduct the VAT and advance in the VAT return of that month (Decreto Nº 220/998 art. 117).
Keep the documentation: the Treasury can review and fine for five years after the operation (Customs Code art. 223).

Common traps

The consular fee is charged on top of the tariff even on many zero tariff goods; only the listed exemptions (temporary admission, crude oil and listed fuels, qualifying capital goods with a 0 or 2 percent extra zone tariff, Ley Nº 18.166 cases) remove it.
The VAT advance is a cash outflow at the border even when the import VAT itself is fully creditable; budget the 10 percent for working capital.
Imports by non VAT taxpayers bear VAT as a final cost with no deduction (T.O. 2023 Title 10 art. 4 C).
Selling temporarily admitted inputs in Uruguay without first being authorized to make a definitive import is both a MIEM infringement (up to 100 percent of CIF value) and a matter the DNA must take to court (Ley Nº 18.184 art. 4 and 5).
Goods leaving a free zone for the rest of Uruguay are a full import; free zone status does not travel with the goods.
Undervaluing an invoice is defraudación de valor, fined at twice the duties owed on top of the duties, and the Treasury has five years to act.
The Executive may lower the consular fee under Ley Nº 19.535 art. 265, so check the consolidated text on IMPO before quoting the rate.

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

← Residence and work rights for foreigners in Uruguay: permanent, temporary and Mercosur residence, short stays, remote workers, tax residence and the 2026 impatriate regimeCapital markets, banking and credit in Uruguay: who supervises, how to raise money, usury caps, deposit guarantee and tax on interest →