Non Tariff Barriers
Uruguay has a liberal import policy. There is no quota system. License is required for the import of products such as medical equipment, chemicals, cattle, sugar, cereals, meat and flour. All importers should nevertheless be registered with the Central Bank and declare all their imports by filling an import declaration. Recording Certificates are valid for 180 days. A deadline for customs clearance of the goods is fixed.
Only commercial firms, industrial firms, or individuals listed in the registry of importers may legally import products into Uruguay. A pro-forma invoice is required to start the import procedures, and importers must use an agent to handle their customs entries. Required documents are: commercial invoice, transportation document, and certificate of origin. However, the country may require other certificates depending on the type of product (HS Code).
The Mercosur common external tariff applies to ad valorem CIF value of imported goods. This customs policy may be subject to exceptions based on the type of goods. It is also important to mention that re-exporting within a Mercosur member country does not give rise to an exemption from custom duties: For instance, if you export a product to Uruguay, and sell it to Brazil later, you would have to pay Uruguayan customs fees, and later Brazilian customs fees. To avoid such a situation, it is highly recommended to use free zones.
The import of sample is tax free if the value of goods in customs doesn’t exceed USD 100 for each delivery.
Import Requirements and Documentation
Only commercial firms, industrial firms, or individuals listed in the registry of importers may legally import products into Uruguay. A pro-forma invoice is required to start import procedures, and importers must use an agent to handle their customs entries. The agent is in charge of issuing a customs import declaration and sending it electronically to the National Customs Directorate, before the cargo arrives to Uruguay. Required documents by the National Customs Directorate are: commercial invoice, transportation document, and certificate of origin. The importer also commonly requests a packing list, identifying where different units are located within the shipment. The country may require other certificates depending on the type of product (HS Code).
Used Household Goods and Personal Effects
- Copy of passport
- Packing list copy in French or in German
- Bill of lading (express release) / air waybill (AWB)
- Certificate de Franchise en Douane
- T-Form for transit within the European Union (EU) (new furniture and goods)
- Original purchase invoice of new furniture and goods
- Consumption declaration (COM 4) for new furniture and goods
- Customs declaration in French or German
- Inventory list numbered in French or English and without any blanks (5 copies)
- Declaration 136 F
- Attestation from employer / “Fiche de Renseignements”
- Inventory list in French or English (3 original, completed, and signed on every page by the owner of the goods)
- Based on these documents, we will set-up the Customs declaration in French, that the owner of the goods will have to sign in original (as well as the passport copy, the packing list, and an attestation that the belongings are used).
- If the owner of the goods cannot provide the certificate “de franchise en douane” because the owner of the goods does not have a permanent residence permit, then the owner of the goods must provide:
- Attestation from employer telling that the employee was residing outside the European territory for these last 12 months
- Copy of rental contract in Luxembourg
- If the employer cannot provide the attestation from employer, then the employer needs to provide utility bills covering the last 12 months before arriving in Luxembourg.
- If an owner of the goods cannot provide some of the documents, a deposit for temporary import formalities is available.
- All new furniture and goods are subject to taxes duties.
- Diplomat removals are duty-free entry IF a 136 F declaration can be provided by the diplomatic organization / Embassy in Luxembourg.
- Removals within the EU territory are not subject to taxes duties.
- Duty-free entry for used furniture and goods must meet the following criteria:
- The objects have been owned and used abroad by the owner of the goods.
- The goods will clearly show signs of use.
- The articles were not obtained for the purpose of a duty-free import.
- For used furniture and goods, a provisional exemption of duties will be granted by Customs pending the presentation of documents and the authorization, against a deposit of the following:
- The import charges (approximately 3.5% of the declared value of the goods),
- The value added tax (VAT) of 15% (based on 10% plus the declared value)
- A sum of €200.00 to secure a correct settlement of the Customs documents.
- The certificate of residence must be issued by the local authorities (Commune) of the new domicile in Luxembourg, showing the nationality, previous residence abroad for at least 12 months, and the date of registration of the domicile in Luxembourg, and state that the applicant has not resided previously in Luxembourg (nationals not previously living in Luxembourg).
- For citizens residing abroad for at least 12 months with a declaration of change of domicile, a certificate of residence issued by the local authorities (Commune) of the new domicile in Luxembourg, showing the nationality, the previous residence abroad, the date of the previous de-registration of domicile on leaving Luxembourg and the date of the re-registration of domicile in Luxembourg or two certificates are required:
- One issued by the local authorities (Commune) in the city of residence in Luxembourg, bearing the date of emigration, and the commune abroad to which the owner of the goods relocated.
- One issued by the local authorities (Commune) in the city of the new residence.
- For nationals or non – citizens registering for a change of residence within the previous year or no change of residence, proof must be furnished that:
- The stay is not the consequence of a temporary situation (travel, mission, studies) of limited duration.
- The owner of the goods had no residence in Luxembourg throughout the entire duration of stay abroad.