The GOU issued a decree on 12/31/03 modifying further the list of items subject to specific duties. The new provides special treatment to items first established in Decree 264/003 of 06/30/03. The items mentioned below receive special treatment under the above June Decree of 2003. The GOU exempts specific items for companies from the application of specific duties on a case by case basis. The latest exemptions were granted in March 2005.

The Uruguayan Customs Authority issued regulations 003 of 2003, dated January 10, 2003, and subsequent modifications through April 1, 2003, establishing specific duties on a list of approximately 70 tariff classifications. Further modifications were introduced in July 9, 2003 and July 2004 that extended the application of specific duties and either added new items or changed some of the specific duty rates (call 1 800 USATRADE to obtain latest updates). A representative list is below: