Customs regulations and required documents
Personal effects import regulations
Uruguay
Customs regulations
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.
Import Procedures
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.
Importing Samples
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
Documents Required
- 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)
Specific Information
- 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.
Restricted/Dutiable Items
Uruguay applies the Harmonized Customs System (SH)
Uruguay applies the harmonized Customs System, based on the World Customs Organization‘s system. Customs duties are calculated Ad valorem on the CIF value of the goods. However, Uruguay applies some minimum price for textile and clothing imports. Importers have to pay the difference between the amount of the invoice and the minimum price. The custom duties are payable on that minimal price. Uruguay is not part of the WTO.
Uruguay is a member of the MERCOSUR (Mercado Comun del Sur, gathering Argentina, Brasil, Paraguay and Uruguay), aimed at creating a free trade zone, a common external tariff and a free circulation zone for goods, services, capitals and persons. Customs duties between member countries were theoretically abolished in 1994, with nevertheless a lot of exceptions, according to the “adaptation regime” (Regimen de adecuacion).
The common external tariff (CET) does ot concern all products, currently: only 75% of the tariff lines benefit from a single tariff. The goods still outside the system, for the 4 countries are: equipment goods, IT, telecommunications, cars and sugar sectors.
Uruguay’s tariff structure comprises 19 rates that range from 0% to 35%. The World Trade Organization reports that Uruguay has defined tariff rates, allowing 1,674 items to enter at a zero percent tariff rate, and applies a mean (simple average) tariff of 11 percent to the rest. The products subject to a tariff of more than 20% are: sunflower and cardamom oil; soybean oil, margarine, and other fixed vegetable fats and oils; milk and cream; mozzarella; cane or beet sugar; fruit and nuts; rubber-soled footwear; and motor vehicles for the transport of passengers and goods. Most of these products are on Uruguay’s national list of exceptions to the CET or are products for which the CET has been temporarily modified. Uruguay’s tariff structure is available at its Ministry of Economy webpage: Here. Uruguay applies preferential tariffs on some imports, such as equipment for agriculture and hotels, capital goods, and on goods for projects that have been declared of national interest. These goods are also eligible for tax exemptions.
- Dangerous objects (an authorization from the Ministry of Justice is required prior to import)
- Tobacco
- Spirits and wine (a detailed list showing the number, the size and degree of alcohol of the bottles as follows:
- If < 13° = 12% VAT on the declared value + taxes of € 13.1 per hectoliter
- If > 13° = 15% VAT on the declared value + taxes of € 13.1 per hectoliter
Prohibited Items
Occasionally, the government bans imports of certain food articles and pet food containing prohibited ingredients, or which originate from areas prohibited by the World Health Organization.
Uruguay completely prohibits certain products, such as: paint with excess lead, organic chlorine-based insecticides, potassium bromate for food, used cars, asbestos or products containing asbestos, certain insecticides-herbicides.
The government eliminated import quotas in the mid-1970s and substantially reduced non-tariff barriers, including reference and minimum import prices, in the 1990s. It eliminated reference prices and a few remaining minimum export prices in 1994 and 2002, respectively.
Uruguay applies non-automatic import licensing to certain products, such as motor vehicles, sugar, acetic acid, textiles, shoes, and steel for structural uses. Importers should request licenses prior to the product’s arrival in Uruguay to avoid demurrage costs at points of entry. I license is valid for 60 days (90 days for motor vehicles) after approval.
- Ammunition
- Ivory
- Medicines
- Narcotics and drugs
Miscellaneous (Pets, Motors, and others.)
Motor Vehicles
Documents Required
- Copy of passport
- Original title
- Customs declaration in French, signed by the owner of the goods
- Original bill of lading / air waybill
- Original purchase invoice
- Proof of insurance covering the previous 6 months
- Certificate of residence
- Proof of invoice or another document as evidence of the ownership abroad
- Letter from Ministry of Foreign Affairs verifying diplomatic status or employment
- T-Form for transit within the European Union (EU)
Specific Information
- Vehicles are permitted duty-free if in the owner of the goods’ possession and use for at least 6 months, had more than 6000 km when registering with the local authorities (Commune), and note that the owner of the goods is transferring to a residence to Luxembourg.
- The car will not be sold or transferred before 12 months after the move.
Pets
Documents Required
- Vaccination record
- Veterinary health certificate
Specific Information
- Medical examination may be required on arrival
- As regulations are often changing, contact the destination agent or Consulate for specific information.
Wedding Trousseau / Gifts
- Form 136
- Inventory certificate from the local authorities abroad, giving evidence that the applicant has resided together with his parents before marriage (residence is compulsory for one person of the couple) (duty-free import – 5 copies)
- Certificate document showing place and date of the marriage (duty-free import)
Document showing that at the time of the marriage one spouse was residing in the country and the other abroad (duty-free import)
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Entry and Exit Requirements:
- Are U.S. citizens permitted to enter? Yes
- U.S. citizens who are residents in Uruguay (or dual U.S.-Uruguayan citizens) are permitted to enter. The government of Uruguay will consider requests for other U.S. citizens to enter Uruguay. A U.S. citizen may request authorization to enter based on any of the exceptions listed below, using this online application system.
- Family reunification between parents and minor single children or adult children with disabilities, or between spouses or common-law spouses.
- Drivers for international transportation
- Airplane pilots
- Seamen
- Entrance may be authorized for humanitarian reasons or for labor, economic, business or judicial purposes, as managed by the National Migration Directorate or by the Ministry corresponding to the area of activity involved and based on reasons of urgent need.
- Is a negative COVID-19 test (PCR and/or serology) required for entry? Yes
- Are health screening procedures in place at airports and other ports of entry? Yes
- Sanitary requirements for entry into Uruguay, per the Ministry of Tourism:
- Negative PCR coronavirus results, carried out up to 72 hours before the start of the trip conducted by a laboratory in the country of origin or another country in transit .
- An affidavit stating the absence of symptoms and contact with confirmed or suspected COVID-19 cases in the 14 days prior to admission.
- Proof of medical insurance with specific coverage for COVID-19.
- Contact information (phone number) in Uruguay for traceability.
- All immigration regulations in Uruguay remain under the purview of the National Directorate of Migration. Please adhere to all visa laws when visiting Uruguay. For questions regarding your specific situation or visa, please contact the National Directorate of Migration directly for the most accurate information: Dirección Nacional de Migración Uruguay
minterior.gub.uy/index.php/contacto
Tel: 00 (598) 2030 1833
- U.S. citizens who are residents in Uruguay (or dual U.S.-Uruguayan citizens) are permitted to enter. The government of Uruguay will consider requests for other U.S. citizens to enter Uruguay. A U.S. citizen may request authorization to enter based on any of the exceptions listed below, using this online application system.
Movement Restrictions:
- Is a curfew in place? No
- Are there restrictions on intercity or interstate travel? No
Quarantine Information:
- Are U.S. citizens required to quarantine? Yes
- Mandatory preventive social isolation is required for the first 7 days of your stay. Following the initial 7 days of social isolation, you may either perform a new RT-PCR test on the 7th day of stay (with negative result), or extend the mandatory preventive social isolation for an additional 7 days, for 14 days in total.
- You must provide contact information (phone number) for traceability.
- You may not use public transportation during the mandatory social isolation period.
- If a case of COVID-19 occurs, you are instructed to contact the Ministry of Public Health in order to facilitate monitoring and communication.
COVID-19 Testing:
- Tests are generally available through insurance companies. Contact your health provider for more information.
- The current cost of a PCR-CT COVID-19 test is $6000 Uruguayan pesos, or approximately $126 U.S. dollars.
- Negative results from a COVID-19 test within 72 hours are required for entry into Uruguay.
- For information on limited humanitarian exemptions to CDC’s requirement that all U.S. bound travelers present a negative COVID test, please review the following webpage. Humanitarian exemptions to this order will be granted on an extremely limited basis and will only be considered when the country of departure lacks adequate COVID-19 testing capacity. To submit information in support of an exemption, email [email protected]
Transportation Options:
- Are commercial flights operating? Yes
- Is public transportation operating? Yes
- Masks are required for public transportation, and strongly encouraged in public settings.
- Taxis and Uber are generally limited to three passengers at a time.
Fines for Non-Compliance: (if applicable)
- Fines may be applied to businesses or individuals who do not comply with COVID-19 protocols.
PASSPORT VALIDITY:Must be valid at time of entry
BLANK PASSPORT PAGES:One page required for entry stamp
TOURIST VISA REQUIRED:No, for stays less than 90 days. A visa is required when traveling on a diplomatic or official passport
VACCINATIONS:None
CURRENCY RESTRICTIONS FOR ENTRY:$10,000.00; any amount greater must be declared with Uruguay’s customs authorities
CURRENCY RESTRICTIONS FOR EXIT:$10,000.00; any amount greater must be declared with Uruguay’s customs authorities
