G/SCM/N/343/URY  
12 February  2020 
(20-1118) Page: 1/2 
Committee on Subsidies and Countervailing Measures  Original: Spanish  
 
  
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF THE GATT 1994  
AND ARTICLE 25 OF THE AGREEMENT ON SUBSIDIES  
AND COUNTERVAILING MEASURES  
URUGUAY  
The following communication, dated 7 February 2 020, is being circulated at the request of the 
delegation of Uruguay.  
 
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The following notification contains information on the programme maintained in Uruguay solely 
concerning fisheries subsidies , in accordance  with the commitment made under paragraph 2 of the 
Ministeri al Decision of  13 December  2017, adopted at the Buenos Aires Ministerial Conference held 
from 10 -13 December  2017 (WT/MIN(17)/64).  
1  FISHERIES SECTOR  
1.1  Tax relief on fuel for artisanal fishers  
1. Title of programme  
Tax relief on fuel for holders of  artisanal fish ing permits . 
2. Period covered by the notification  
2016 and 2017 . 
3. Policy objective and/or purpose  
This incentive aims to regularize and formalize more artisanal fishers in Uruguay . To benefit from 
the programme, artisanal fishers must have a valid fishing permit , start a business and be registered 
in the National Social Security System, to which they must pay contributions.  
4. Background and authority  
Article 38 of Law No. 13.833 of 2 9 September 1 969. 
Agreement between the Ministry of Livestock, Agriculture and Fisheries (MGAP) and the National 
Fuel, Alcohol and Portland Cement Authority (ANCAP) on tax relief on fuel consumption for holders 
of artisanal fishing permits , entered into on 1 2 December 2 008. 
Resolution No. 025/2019 by the National Directorate of Aquatic Resources (DINARA) of the MGAP . G/SCM/N/343/URY  
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  5. Form of the subsidy  
Tax relief on fuel for holders of artisanal fishing permits . 
6. To whom and how the subsidy is paid  
The subsidy is paid to holders of artisanal fishing permits  whose records with DINARA are up to date 
and who are registered with the National Social Security System.  
Beneficiaries of the subsidy must present the following documents to DINARA : (1) a valid fishing 
permit ; (2) an ident ity document ; (3) a valid seaworthiness certificate issued by the National 
Coastguard ; (4) a valid vessel registration certificate issued by the National Coastguard ; and 
(5) valid certificates issued by the Social Security Bank (BPS) and the Directorate -General of 
Taxation (DGI).  
Once the permit holder has submitted fuel invoices that state the name of the permit holder, and 
records that state the name of the permit holder  and that of the vessel , containing the stamp, 
signature and printed name of the Natio nal Coastguard  concerned, the amount paid in tax on fuel 
shall be transferred to the permit holder's bank account.  
7. Total amount  
Annual tax relief on fuel for artisanal fishers totalled:  
UYU 54,020,409 in the 2016 tax year;  
UYU 43,296,227 in the 2017 tax ye ar. 
8. Duration of the programme  
The programme has not been operational since R esolution  No. 190/2019 was issued 
in September  2019 by the National Directorate of Aquatic Resources (DINARA) of the MGAP.  
At present, no date has been set for reinitiating the pro gramme.  
9. Trade effects  
It is not possible to determine what, if any, trade effects result from the use of these measures.  
 
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