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.

The customs authority Dirección Nacional de Aduanas (DNA) processes imports and exports via the electronic LUCIA system and the VUCE trade window.

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.

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.

The free port at the head of the Paraná-Paraguay waterway handles grain and cellulose in transit from Paraguay, Bolivia and central-western Brazil.

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.

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.

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.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• CN
• BR
• AR
• US
• DE
• NL

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE