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Uruguay Import Regs.: Temporary Entry

Share your understandings of Uruguay importing regulations, standards and other trade information.

Uruguay Import Regs.: Temporary Entry

Postby bridgat » Tue Nov 18, 2008 7:19 am

New certification requirements were established by O/D #90/05 issued by the Uruguayan Customs on December 10, 2005 and effective on December 15, 2005. Annexes contain the documentation requirements that are to be provided in applying for temporary entry.

Decree No. 380/004 of 22 October 2004, which repealed Decree No. 420/90 of 11 September 1990, approved a new regulatory framework for temporary admission and "toma de stock" ("stock utilization"). The changes introduced by these new provisions mainly concern procedures.

Products approved for entry under the new regime (Decree No. 380/004) include the following: raw materials and intermediate inputs (including goods to be used in the manufacturing process which undergo substantial transformation and are incorporated into the product to be exported); spare parts, motors and materials (including parts of a whole imported for the installation, adaptation and preparation of the whole, and to be incorporated into the product to be exported); containers and materials for packaging (including the containers and the materials used to make them, to be used to export goods, as well as steel cylinders containing gases under pressure entering Uruguay); matrixes, moulds and models; other inputs (including products to be used in the production process, not incorporated in the finished product but used directly to manufacture it and in contact with the product to be exported; containers and materials for packaging are included if they are to be used to prepare intermediate products for indirect export and are marketed within Uruguay solely for this specific purpose).

The previous regime (Decree No. 420/90) specifically mentioned semi-processed products and agricultural products. Under the Uruguayan Customs Code (Law No. 15.691 of 7 December 1984, as amended), imports under the temporary admission regime are not subject to any taxes, including the BROU commission (Law No. 16.492 of 2 June 1994).

Pursuant to Law No. 16.492 and Decree No. 380/004 of 22 October 2004, goods may enter under the temporary admission regime for a maximum non-renewable period of 18 months. According to Articles 6 and 7 of this Decree, the definitive import of such goods into Uruguayan customs territory may be authorized during the first 12 months subject to payment of all import duties and taxes, including any adjusted values, fines or surcharges applicable or subject to payment of the import duties and taxes if this is done within the last six months. In the latter case, Article 7 provides that the goods must be inspected by the DNA through the red channel. Nevertheless, it also specifies that during the last six months the goods may only be re-exported in the same state as that in which they were imported if they are intended for third countries; this means that they may not be exported to a free zone in order to ensure that this regime is not used simply to defer payment of taxes.

The temporary admission of goods for processing and manufacturing must be authorized by the Uruguayan Technical Laboratory (LATU), which carries out a technical inspection. Definitive import and re-export must be authorized by the MIEM but the request must be made to the LATU. The charge levied by the LATU for these services, in accordance with the regime, ranges from US$20 to US$40 depending on the value of the goods entering (LATU, External Circular No. 513 of 29 April 2004). A charge of 0.25 per cent of the c.i.f. value of the operation is added to the basic tariffs indicated; no operation pays more than US$2,000 pursuant to these criteria.

Decree No. 380/004 of 22 October 2004 also modified the regime known as "toma de stock" ("stock utilization"). This regime allows imported goods to enter freely if they are intended to replace others that have been imported definitively and used to make products for export. According to Articles 6, 7 and 23 of this Decree, the goods imported to replace stock must have similar characteristics and be of the same level of quality as those used to make the product exported. In order to be eligible for this regime, the following documents must be submitted to the LATU and the DNA: the DUA of definitive import and the DUA of export. The LATU verifies the documents and issues a "stock utilization" permit (permiso de "toma de stock"). Under Articles 25 and 26 of this Decree, the import of goods for stock replacement must occur within a period of 18 months calculated from the date of definitive import.

Law No. 16.906 of 7 January 1998 established an investment promotion scheme that grants special benefits depending on the investment project submitted and automatic benefits for certain types of goods and activities. This scheme replaces that set up under Decree Law No. 14.178, to which reference is made only for the purposes of determining what benefits the Executive is empowered to grant.

There are also tariff exemptions for goods to be used in forestry industries. Law No. 15.939 of 28 December 1988. The benefits under the Forestry Law remain in effect for 15 years as of the date of enactment of the Law, but this time limit may be extended. The Fisheries Law (Law No. 13.833 of 29 December 1969) also gives exemption from duty on machinery and equipment to be used to develop fishing. Agricultural machinery is eligible for the temporary admission regime provided in Decree No. 232/991 of 2 May 1991.
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