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.
In Uruguay, there is basic principle of export freedom. There are no taxes or prohibitions (the only exception is a 5% tax on raw wool, live cattle, dried and salted hides, leather and splits, pickled and wet-blue leather, etc.
