Uruguay
UY · URY
As of: 7/29/2026
Atlantik-Hub / Free-Port-Transitland (Mercosur)
Capital: Montevideo
Mercosur (Zollunion)SeefrachtLuftfrachtStrasseBinnenschiffSchieneImport VAT: IVA-Grundsatz 22 Prozent, ermässigte Tasa mínima 10 Prozent, Ausfuhren 0 ProzentCustoms: mittelRisk: niedrigPharma/Cold Chain: hochDangerous Goods: mittelE-Commerce: mittel
Overview
Uruguay (UY) is located on South America's Atlantic coast between Brazil and Argentina on the Río de la Plata; it is an Atlantic hub and free-port transit country within Mercosur (customs union with common external tariff AEC). The customs authority is the Dirección Nacional de Aduanas (DNA), using the electronic LUCIA system and the VUCE trade window; import VAT is 22 percent on customs value plus duty (reduced 10 percent for certain goods; Mercosur-origin goods benefit with valid proof). Main cargo airport: Carrasco (MVD), South America's first free airport, focused on pharma and perishables. Seaports: Montevideo (free port, main container gateway) and Nueva Palmira (free port, Paraná-Paraguay waterway, gateway for Paraguay, Bolivia and Brazil). Road corridors: Ruta 1 to Colonia, Ruta 5 to Rivera (Brazil border); railway Montevideo–Paso de los Toros serves UPM cellulose. Main exports: beef (cold chain), cellulose, soy products, dairy, rice; key partners: China, Brazil, Argentina and the EU.
Mentioned countries
Area176,215 km²
Population3,499,451
CurrencyUruguayan Peso (UYU)
Economic areaMercosur (Zollunion)
ContinentSüdamerika
ReligionsKatholisch, Protestantisch, Andere
ISO codeUY / URY
Customs & Import/Export
Customs authority
Dirección Nacional de Aduanas (DNA)Import system
Elektronisches Zollsystem LUCIA der DNA, angebunden an die Aussenhandelsplattform VUCE; Mercosur-Zollunion mit Gemeinsamem Aussenzoll (AEC).
Export system
Ausfuhranmeldung über LUCIA/VUCE; vereinfachtes KMU-Verfahren TU Exporta für Sendungen bis 2000 USD Warenwert (Ley 19.765, Decreto 270/019).
Import VAT
- IVA-Grundsatz 22 Prozent, ermässigte Tasa mínima 10 Prozent, Ausfuhren 0 Prozent
- Bemessung auf Zollwert plus Zoll (DGI, Título 10).
Customs complexitymittel
Import documents
- Handelsrechnung
- Packliste
- Konnossement oder Luftfrachtbrief
- DUA (Declaración Única Aduanera) via LUCIA
- Ursprungszeugnis
- ggf. Sanitär-/Phytosanitärzertifikat (MGAP)
Export documents
- Handelsrechnung
- Packliste
- Mercosur-Ursprungszeugnis
- Ausfuhr-DUA (LUCIA/VUCE)
- Sanitär-/Phytosanitärzertifikat (MGAP)
- Konnossement oder Luftfrachtbrief
Origin proofs / FTA
Mercosur-Ursprungszeugnis (ALADI-Muster); aus Freizonen Certificados derivados; CMC-Beschluss 33/15 wahrt den Mercosur-Ursprung.
Restricted & prohibited goods
Genehmigungspflicht u.a. für Waffen, Arznei- und Suchtstoffe, Lebens-, Pflanzen- und Tierprodukte (MGAP-Sanitärkontrolle) sowie CITES-Arten.
Export controls & sanctions
Uruguay setzt Sanktionen des UNO-Sicherheitsrats um; keine eigene autonome Ausfuhrkontrollliste; das Land ist selbst kein Sanktionsziel.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Americas) — General process
Quick operational overview for international shipments to the Americas. Depending on the destination, additional security filings, product requirements, or broker processes may apply.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Air
mediumSea
highRoad
highRail
lowInland Waterway
highCargo airports
- Aeropuerto Internacional de Carrasco (MVD/SUMU), Montevideo
- Aeropuerto de Laguna del Sauce (PDP), Punta del Este
Seaports / access ports
- Montevideo
- Nueva Palmira
- Fray Bentos
- Colonia
- Juan Lacaze
- La Paloma
Inland ports & terminals
- Nueva Palmira (Paraná-Paraguay-Wasserstrasse)
- Fray Bentos (Rio Uruguay)
Road corridors & border crossings
- Ruta 1 Montevideo–Colonia
- Ruta 5 Montevideo–Rivera (Grenze Brasilien)
- Ruta 3 Richtung Salto/Bella Unión
- Ruta 9/Interbalnearia Richtung Chuy (Grenze Brasilien)
Rail corridors
- Ferrocarril Central Montevideo–Paso de los Toros (UPM)
- Linie Richtung Rivera (Grenze Brasilien)
Top trade lanes
- Uruguay–China
- Uruguay–Brasilien
- Uruguay–Argentinien
- Uruguay–EU (Niederlande/Deutschland)
- Uruguay–USA
Risk & Operational Notes
Logistics riskniedrig
Customs delay riskniedrig bis mittel
Port congestion riskniedrig bis mittel
Risk notes
Politisch und wirtschaftlich stabil, tiefes Korruptionsrisiko. Zeitweise Staus im Hafen Montevideo; Dürre kann den Wasserstand der Wasserstrasse senken.
Seasonal & weather risks
Gemässigtes Klima, Südwinter Juni bis August. Sudestada-Stürme und Trockenperioden am Rio de la Plata können Schifffahrt und Wasserstand beeinträchtigen.
Current logistics notes
Hafen Montevideo als Freihafen und Umschlag-Hub stabil; Terminal Cuenca del Plata (TCP) im Ausbau. Nueva Palmira als Schlüsselgateway der Paraná-Paraguay-Wasserstrasse für Paraguay, Bolivien und Brasilien aktiv. Neues Decreto 50/2026 regelt persönliche Kleineinfuhren (Franchise USD 800/Jahr ab 1.5.2026), ändert die kommerzielle IVA-Pflicht (22 Prozent) nicht. Keine landesweite Transportstörung verifiziert. (Stand 2026-07-29)
As of: 2026-07-29
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
As of: Jul 29, 2026
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Jan 6, 2026 | Epiphany | National | |||
| Feb 16, 2026 | Carnival (Monday) | National | |||
| Feb 17, 2026 | Carnival (Tuesday) | National | |||
| Apr 2, 2026 | Tourism Week (Thursday) | National | |||
| Apr 3, 2026 | Tourism Week (Good Friday) — non-working | National | |||
| Apr 19, 2026 | Landing of the 33 Orientals | National | |||
| May 1, 2026 | Labour Day | National | |||
| May 18, 2026 | Battle of Las Piedras | National | |||
| Jun 19, 2026 | Birthday of General Artigas | National | |||
| Jul 18, 2026 | Constitution Day | National | |||
| Aug 25, 2026 | Independence Day | National | |||
| Oct 12, 2026 | Columbus Day | National | |||
| Nov 2, 2026 | All Souls' Day | National | |||
| Dec 25, 2026 | Christmas Day | National |
New Year's Day
Jan 1, 2026
Customs closedTransport affected
Epiphany
Jan 6, 2026
Carnival (Monday)
Feb 16, 2026
Carnival (Tuesday)
Feb 17, 2026
Tourism Week (Thursday)
Apr 2, 2026
Tourism Week (Good Friday) — non-working
Apr 3, 2026
Customs closedTransport affected
Landing of the 33 Orientals
Apr 19, 2026
Labour Day
May 1, 2026
Customs closedTransport affected
Battle of Las Piedras
May 18, 2026
Birthday of General Artigas
Jun 19, 2026
Constitution Day
Jul 18, 2026
Customs closedTransport affected
Independence Day
Aug 25, 2026
Customs closedTransport affected
Columbus Day
Oct 12, 2026
All Souls' Day
Nov 2, 2026
Christmas Day
Dec 25, 2026
Customs closedTransport affected
Sources: Ley 12.590 / DNA Uruguay
Airports in this country
Carrasco General Cesáreo L. Berisso International Airport
MVD · Ciudad de la Costa
Capitan Corbeta CA Curbelo International Airport
PDP · Punta del Este
Nueva Hesperides International Airport
STY · Salto
Santa Bernardina International Airport
DZO · Durazno
Tydeo Larre Borges Airport
PDU · Paysandú
Aeroclub Canelones
Canelones
Anchorena Airport
Estancia Anchorena
Artigas International Airport
ATI · Artigas
Cardona Airport
Cardona
Centro Aeronáutico Piriápolis
Punta Colorada
Cerro Cueva del Tigre Airfield
Estancia 'Los Olivos de Guaviyú'
Cerro Largo International Airport
MLZ · Melo
Latest News
More content for this country
As content becomes available, additional information and articles will automatically appear here.
Sources & Data Confidence
hochVerified: 2026-07-29
Official sources
- aduanas.gub.uy
- dgi.gub.uy
- anp.com.uy
- ine.gub.uy
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
What import tax applies in Uruguay?
The IVA applies: 22 percent standard rate, 10 percent reduced, 0 percent on exports. The tax base is customs value plus duty; collected by the DGI.
Which customs system does Uruguay use?
The customs authority Dirección Nacional de Aduanas (DNA) processes imports and exports via the electronic LUCIA system and the VUCE trade window.
Is Uruguay part of a customs union?
Yes, Uruguay is a Mercosur member and applies the common external tariff (AEC). Within the bloc, preferential rates apply with a valid proof of origin.
What makes the Port of Montevideo special?
It is a free port (Puerto Libre) and the country's main container gateway. Goods can be stored, processed and transshipped without prior customs formalities.
What is Nueva Palmira used for?
The free port at the head of the Paraná-Paraguay waterway handles grain and cellulose in transit from Paraguay, Bolivia and central-western Brazil.
What role does Carrasco Airport play?
Carrasco (MVD) is the main cargo airport and is considered South America's first free airport. The Terminal de Cargas Uruguay specialises in pharmaceuticals and perishables.
What proofs of origin are required?
For Mercosur preferences, the Mercosur certificate of origin (ALADI format) is used. For goods from free zones, derived certificates (Certificados derivados) preserve the Mercosur origin.
Are there free zones in Uruguay?
Yes, including Zonamerica, Colonia, Nueva Palmira and Punta Pereira under Ley 15.921. They offer tax and customs advantages and are a core part of the logistics strategy.
Which trade partners are important for Uruguay?
Which logistics terms are especially relevant for Uruguay?
For international shipments, these terms are a good quick start:
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