Uruguay Import Duties & Taxes Explained

Uruguay has a USD 800 annual quota for the Franchise regime (up to 3 shipments) or USD 800 per shipment under the Simplified Regime. Your shipment exceeding USD 800 or 20kg will require formal import processing with higher duties and mandatory customs broker fees.

Uruguay charges either 22% VAT or 60% Unified Tax on your shipment, depending on which import regime applies. You may qualify for 22% VAT under the annual Franchise quota (up to USD 800 per year across 3 shipments), or the 60% Simplified Regime tax if you've exceeded your franchise uses.

The Simplified Regime charges a flat 60% Unified Tax on the total CIF value (product cost, shipping, and insurance) for shipments up to USD 800 and 20kg. This applies if you have exhausted your 3 annual franchise uses or if your payment method does not match your name exactly.

Yes, under the Simplified Regime, there is a minimum tax of USD 20.00 per shipment even if the calculated 60% tax is lower. This ensures every processed package contributes a baseline amount to customs.

If your shipment exceeds these limits, it must enter through the Standard Import Regime requiring a professional customs broker. You will face duties ranging from 0% to 35%, a 22% VAT, and a 5% consular fee on the CIF value.

Yes, you must include your Cédula de Identidad (CI) or RUT number on all shipping documents and invoices. Failure to provide this matching identification will likely delay clearance or disqualify you from simplified tax regimes.

Carriers like DHL or FedEx typically charge a handling fee of approximately USD 15.00 to USD 20.00 or 2% of the tax amount, whichever is higher. This fee covers their cost of advancing payments to customs on your behalf.

Yes, to use the Franchise quota, the name on the invoice, shipping label, and credit card must match exactly. If they do not match, your shipment will default to the 60% Simplified Regime regardless of your annual usage.

While there are discussions about a TIFA agreement potentially exempting US purchases, you should currently expect to pay the 22% VAT on Franchise shipments. Confirm with your courier at the time of shipping for any final updates.

Calculate the CIF value (item price plus shipping and insurance) and apply either 22% VAT or 60% Unified Tax depending on your regime status. Add an estimated USD 17.00 carrier handling fee to get a realistic landing cost.