Strategic Location



Export incentives

Incentives to promote exportations have been created in Uruguay.

To such end, manufacture companies can import raw material, supplies, parts, pieces and intermediate products destined to manufacture export products, all free of duties. The following benefits linked to export activities are:

Temporary admission,
stock withdrawal and Drawback

Importation of supplies for export industries (both goods and services) is subject to a regime called Temporary Admission, that allows importation, -duty free- for raw material, supplies, parts and pieces, equipment or materials (even software support or IT related) to be used to manufacture goods that will be exported later, either in the condition they were


imported, or after being transformed, manufactured, repaired or any value that may be added to them, with its proper workforce.

Machinery and equipment imported temporarily for repair, maintenance or update purposes are allowed under this regime, as well as the products to be used during the manufacturing process, as long as it is not attached to the finished good to be exported, including packaging and packaging material.

In order to operate under this regime, a previous authorization must be required to the Technologic Laboratory of Uruguay (LATU), and the manufactured products must be exported within 18 months, starting from the date they were authorized.

Stock Withdrawal regime (“Toma de Stock”): According to this specific importation regime, Uruguay allows to replace an imported machinery or similar, destined to manufacture a determine good (for exportation), as long as such replaced good has the same technic characteristics, quality level and tariff position as the used in the first place to manufacture the referred export product.

In order to operate under this regime, before the exportation takes place, you should present the documents that allow LATU to revise and control such requirements.

At the same time, there’s a tax refund regime called Drawback, in which the exporter can claim the restitution of taxes and charges that were originally paid to import under the general regime.

Clearance is for importations less than 5 years old, to be checked by LATU before approving the application to operate under this regime.

Temporary Admission, Stock Withdrawal and Drawback regimes are ruled by Decree 505/009 dated November 3rd 2009 (that rules Law 18.184 of October 27th 2007), and the Ministry of Industry, Energy and Mining (MIEM), is in charge of its control, together with the technical and administrative intervention from LATU.

On the other hand, the Ministry of Economy and Finance (MEF) has developed a regime called Temporary Admission for the introduction of machinery for a certain period of time and to particular location.

Uruguayan Customs (Dirección Nacional de Aduanas) is in charge of providing authorizations in case of importing agriculture machinery under the Temporary Admission regime, according to requirements stated under Decree Nbr. 232/991 in May 2nd 1991.

According to Ministry Statement of December 18th 1985, all goods brought under temporary admission regime of the MEF, should be imported within 4 months as of the authorization date.

Financing of

This regime, ruled by articles 19 to 34 on Book III of the Transaction Standards Compiling and the Central Bank of Uruguay (BCU), considers the possibility of pre financing exportation of goods for an amount above USD 10.000. This is acquiring or producing goods destined to exportation, both traditional and non-traditional, as well as post-financing -placing goods


abroad until paid.

All goods are eligible for exportations except for: dirty wool, living cattle (living ovine and bovine) - except for those with pedigree and pure by crossing -, ovine and bovine dry and salty leather, pickled leather and loose flesh and wet-blue, whole fish, paddy rice, sunflower seeds, raw barley, oatmeal, birdseed, tallow, raw wood, raw gold, wheat and soy.

Direct and indirect exporters can access said benefit through a finance institution, by establishing a deposit in USD for 10% or 30% of the total amount of the exportation to be financed, for 180, 270 or 360 days. The Customs documents that prove the exportation compliance (DUA among others), allow exporters to cash the interests according to the choice they made, over the total of the exported amount.


There is an indirect tax return regime ruled by Law 16.492 of 1994 – and its later regulations-, under which the exporter may recover internal taxes that are part of the cost of the product exported, and the amount to be returned is a percentage of its FOB value, determined by the Government through Decrees.


With the Tax Return Certificate issued by the General Tax Office (DGI) the owner can either pay national taxes and payments to the Social Security Office (BPS), as well as endorse it in favor of Financial Institutions and Banks.