🇺🇾 Import Customs & Duties: Uruguay
Quick Facts
Umbral libre de impuestos
$200
Paquetes bajo $200, libre de impuestos
IVA / Impuesto
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.
Calculadora de aranceles
Por debajo del umbral de minimis, ¡sin arancel!: $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.
Documentos necesarios
Factura comercial
Descripción, cantidad, valor, datos del remitente y destinatario
Lista de empaque
Descripción detallada del contenido
Declaración aduanera (CN22/CN23)
Requerida para envíos postales
Guía aérea (AWB)
Generada por el transportista al reservar el envío
Certificado de origen
Puede requerirse para aranceles reducidos
Licencia de exportación/importación
Para productos restringidos
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 →Artículos prohibidos y restringidos
Prohibidos
- xNarcóticos y drogas ilegales
- xExplosivos y materiales inflamables
- xArmas y municiones
- xProductos falsificados
- xMoneda y documentos falsos
Restringidos (requiere permiso)
- !Medicamentos
- !Alimentos y bebidas
- !Plantas y semillas
- !Electrónica (baterías de litio)
- !Perfumes y cosméticos
Useful Links
Estimación de aranceles
Cargos de importación estimados al enviar mercancías a Uruguay:
| Valor del producto | Arancel | IVA/Impuesto | Total a pagar |
|---|---|---|---|
| $50 | $0 | $0 | Gratis |
| $100 | $0 | $0 | Gratis |
| $200 | $0 | $0 | Gratis |
| $500 | $42 | $119 | $161 |
| $1000 | $112 | $245 | $357 |
Solo estimaciones. Los aranceles reales dependen de la categoría del producto.
Rutas populares a Uruguay
Preguntas frecuentes
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.