🇺🇾 Import Customs & Duties: Uruguay
Quick Facts
Duty-free threshold
$200
Packages under $200, duty free
VAT / Sales Tax
22%
CIF value + duty. IVA at 22% on most imports. Reduced 10% rate on some basic necessities.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 14% MERCOSUR TEC (smartphones 14%, laptops 14%, TVs 20%) | HS 85 |
| Clothing | 35% MERCOSUR TEC (all garments 35%) | HS 61-62 |
| Footwear | 35% MERCOSUR TEC (all footwear 35%) | HS 64 |
| Food products | 0-35% (rice 10%, meat 10-14%, dairy 16-28%, processed food 14-35%) | HS 01-24 |
| Machinery | 0-14% (industrial machinery 0-2%, tools 14%) | HS 84 |
| Cosmetics | 18-20% (perfumes 18%, skincare 18%) | HS 33 |
| Books | 0% | HS 49 |
| Toys | 20% (all toys 20%) | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $200 USD
Customs Clearance Process
Dirección Nacional de Aduanas (DNA, aduanas.gub.uy). LUCIA electronic customs system. MERCOSUR full member, Common External Tariff (TEC) applies (up to 35%). IVA at 22% on imports, among the highest VAT rates globally. Free trade zones (zonas francas) in Montevideo, Colonia, and other locations offer duty-free regimes. Montevideo port is the main entry point.
What to Actually Expect
Small, well-organized country with professional customs. IVA at 22% is very high, among highest globally. MERCOSUR TEC adds 0-35% duty. Total landed cost can be 50-70% above FOB value. Montevideo port is efficient and modern. DHL, FedEx, UPS available. Courier clearance 1-3 days. Postal mail via Correo Uruguayo 2-3 weeks. Low corruption, one of the least corrupt countries in Latin America. Free trade zones offer significant advantages. Personal imports via courier with no de minimis, all taxed.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Required for firearms, pharmaceuticals, agrochemicals, and certain food products. MGAP handles agricultural certification. MSP for pharmaceutical imports. Generally liberal trade regime by Latin American standards.
Certificate of Origin
MERCOSUR certificate for regional trade (Brazil, Argentina, Paraguay). ACE certificates for ALADI partners. Digital certificate system via VUCE (Ventanilla Unica de Comercio Exterior). Issued by LATU or Cámara de Industrias del Uruguay.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Uruguay:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $42 | $119 | $161 |
| $1000 | $112 | $245 | $357 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Uruguay
Frequently Asked Questions
What is the duty-free threshold for Uruguay?
The duty-free (de minimis) threshold for imports into Uruguay is $200. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Uruguay?
The VAT/tax rate on imports to Uruguay is 22%. VAT applies to: CIF value + duty. IVA at 22% on most imports. Reduced 10% rate on some basic necessities.
How long does customs clearance take in Uruguay?
Typical customs clearance in Uruguay takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into Uruguay?
To import into Uruguay, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Uruguay?
Uruguay prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.