Unlike other countries that require special permits, there are no unusual requirements to export from Uruguay. Procedures are as follows:
1) The exporter, who must have a company registered with the DGI tax bureau (Dirección General Impositiva), the BPS social security administration (Banco de Previsión Social) and the BSE state insurance company (Banco de Seguros del Estado), and the buyer establish the terms of the deal: quantity, price, quality, payment method, shipment method, etc.
2) The services of a customs broker are requested, who is given the proforma invoice or final commercial invoice and the packing list (if applicable).
3) The customs broker completes the electronic Single Customs Document (DUA), sending the information to the National Customs Bureau (DNA).
4) The Customs Bureau vaidates the DUA and sends a message to the customs broker containing the number assigned to the DUA and the registration date.
5) When the merchandise is at the Customs departure point, the DUA is printed. Export documentation is put into an envelope along with a sworn declaration (signed by the customs broker and the exporter), the proforma or final invoice, a copy of the bill of lading and any other documentation required (e.g., sanitary certificates from INAC, DINARA, etc.)
6) The Customs information system designates the verification channel of the operation, which is randomly assigned the color red, orange or green.
- Red: verification of merchandise and documents
- Orange: verification of documents
- Green: no verification
7) The truck is weighed with merchandise and loading of merchandise is performed at port, airport or border crossing. If a port operated by the National Port Administration is used, corresponding payment must be previously made.
8) Once the merchandise is loaded, the customs broker sends an electronic message to complete the transaction, based on information that will be sent to the Customs Bureau in the third and last electronic message with definitive shipping data (weight, quantity, number of packages, value). Export taxes are then paid to state bank BROU, which officially acts as collection agent.
9) After taxes are paid to BROU, the Customs Bureau completes the export in its SIL information system and checks the documentation against the third message sent by the customs broker.
10) An export refund is then requested from the DGI tax bureau and will go into effect starting in the 12th month following the shipment.
Unlike other countries that require special permits, there are no requirements to import to Uruguay. Procedures are as follows:
1) The importer, who must have a company registered with the DGI tax bureau, the BPS social security administration and the BSE state insurance company, and the seller establish the terms of the deal: quantity, price, quality, payment method, shipment method, etc.
2) Services of a customs broker are requested.
3) The customs broker, with information supplied by the importer, classifies the merchandise in the NCM nomenclature, electronically completes the Single Customs Document (DNA) and sends the information to the Customs Bureau (DNA) along with the tax payment owed.
4) The Customs Bureau reports the payment amount corresponding to the import to the customs broker.
5) After Customs performs a check of the DUA and if the customs broker agrees to the amount to be paid, the DUA is validated and numbered by Customs. Customs then sends a message to state bank BROU containing the corresponding amounts for each tax to collect and the DUA number.
6) Once the customs agent receives the DUA registration number, payment is made (to Customs) at BROU. BROU then communicates the payment to Customs.
7) Through an electronic message, the broker requests the verification channel. Once the merchandise is at Customs area (border, seaport or airport), Customs responds with the assigned channel, which is randomly assigned the color red, orange or green.
- Red: verification of merchandise and documents
- Orange: verification of documents
- Green: no verification
8) The DUA printed in Customs at the merchandise entry point. The DUA is placed into an envelope with the sworn declaration (signed by the customs broker and the importer), as well as the commercial invoice, bill of lading, certificate of origin and any specific documentation for the corresponding product.
9) The merchandise is verified and weighed and customs clearance begins. Port fees or corresponding airport fees must be paid previously.
10) The DUA is then considered completed. If the merchandise requires examination, the completed authorization will be granted following the examination.
