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.
The following taxes and tariffs are applicable on goods imported to Uruguay.
Overall tariff rate (TGA)
The TGA is the sum of two taxes: a surcharge (additional and minimum) and IMADUNI (Single Customs Import Tax). The TGA tax is published each year with the Mercosur Common External Tariff (it should be noted that surcharges and IMADUNI tax are negotiable taxes in Mercosur). Payment is made in function of the customs value, except in special cases determined by the Executive Branch where official rates are used.
Consular fees
This fee is applied on the CIF value of imported goods at 2% (current rate). Imports of capital goods for exclusive use in the manufacturing, agriculture-livestock and fishing sectors are exempt from this fee (article 24 of decree 70/002).
Customs and preferential service fee
This fee totals 0.2% of the CIF value of the respective Import Permit, at the exchange rate sell price at the close of the day before it was submitted, with a legal maximum of USD 50.
Extraordinary service fee (TSE)
This fee is applied in function of the fees to be collected in accordance with the value declared on import permits.
