G/TFA/N/URY/2  
17 May  2019 
(19-3440) Page: 1/4 
Committee on Trade Facilitation  Original:  Spanish  
 
  
NOTIFICATION UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM URUGUAY  
The following communication , dated 15 May 2 019, is being circulated  at the request of the delega tion 
of Uruguay  for Members' informa tion. 
 
_______________  
 
 
Uruguay  hereby makes the foll owing notifica tions in accordance with Articles 1.4, 10.4.3, 10.6.2 and 
12.2.2 of the Agreement on Trade Facilitation (WT/L/931) . 
 
Article 1, paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published  
 
1.1 (a) Procedures for impo rtation, exportation, and transit (including port, airport, and other 
entry -point procedures), and required forms and documents : 
 
Tool for access to all government  
procedures , with a  link to the specific 
documenta tion for each procedure  https://tramites.gub.uy  
Informa tion on documenta ry requirements 
for foreign trade  https://vuce.gub.uy/guia -de-tramites  
Official Journal with tool that enables users 
to search for  relevan t legisla tion http://www.impo.com.uy  
 
1.1 (b) Applied rates of duties and taxes of any kind imposed on or in connection with importation 
or exportation : 
 
Trade Policy Advisory Office  - Minist ry of 
the Econom y and  Finan ce 
Lucía system - National Customs 
Directorate  https://www.mef.gub.uy/8385/3/areas/aranceles -
uruguay.ht ml 
https://aplicaciones.aduanas.gub.uy/LuciapubX/Da
toBasico.Arancel.HPUDBAr2.aspx  
 
1.1 (c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit : 
 
General i nforma tion https://tramites.gub.uy  
https://vuce.gub.uy/guia -de-tramites  
http://www.impo.com.uy  
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  1.1 (d) Rules for the classification or valuation of products for customs purposes:  
 
Uruguay ap plies the WTO Agreement on 
Customs Valuation and the regulations in 
force in Mercosur regarding the Common 
External Tariff (CET) https://sarem.mercosur.int/nomenclatura/es  
National Customs Directorate - Minist ry of 
the Econom y and Finance  https://www.aduanas.gub.uy/innovaportal/v/6889/
1/innova.front/valor -en-aduana.html  
 
1.1 (e) Laws, regulations, and administrative rulings of general application relating to rules of origin:  
 
Trade Policy Advisory Office - Ministry of 
the Economy and Finance  https://www.mef.gub.uy/729/3/areas/reglas -de-
origen.html  
A consolidated  MERCOSUR Regime of 
Origin text also exists  https://www.mercosur.int/documento/texto -
ordenado -del-regimen -de-origen -mercosur  
 
1.1 (f) Import, export or transit restrictions or prohibitions:  
 
General i nforma tion https://tramites.gub.uy  
https://vuce.gub.uy/guia -de-tramites  
http://www.impo.com.uy  
 
1.1 (g) Penalty provisions for breaches of import, export, or transit formalities:  
 
National Customs Directorate - Ministry of 
the Economy and Finance  https://www.aduanas.gub.uy/innovaportal/v/8245/
5/innova.front/orden -del-dia-61_2011.html  
 
1.1 (h) Procedures for appeal or review:  
 
In Uruguay , administrativ e remedies are 
established in the Constitu tion of the 
Republic (Articles 317 and 318) and in 
accordance with Article 142 of Decre e 
No. 500/991.  https://www.impo.com.uy/bases/constitucion/196
7-1967/317  
https://www.impo.com.uy/bases/decretos/500 -
1991/142  
 
1.1 (i) Agreements or parts thereof with any country or countries relating to importation, 
exportation, or transit:  
 
Trade Policy Advisory Office - Ministry of 
the Economy and Finance  https://www.mef.gub.uy/28/3/areas/acuerdos -
comerciales.html  
 
1.1 (j) Procedures relating to the administration of tariff quotas:  
 
Uruguay does not maintain tariff quotas at the WTO . 
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  (b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1 of Article 1  
 
(a) A description of its procedures for importation, exportation, and transit, including procedures for 
appeal or review, that informs governments, traders, and other interested parties of the practical 
steps needed for importat ion, exportation, and transit;  
 
Handbook  of customs procedures , forms 
and documents  https://www.aduanas.gub.uy/innovaportal/v/5722
/8/innova.front/pr ocedimientos -aduaneros.html  
Special documentary requirements for 
foreign trade by legislation or tariff  
nomenclature  (MERCOSUR Common 
Nomenclature ) https://vuce.gub.uy/consultas  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1 . 
 
Enquiries  https://www.aduanas.gub.uy/innovaportal/v/4085
/1/innova.front/contactenos.html  
Foreign Trade Department  jborgiani@aduanas.gub.uy  
 
Article 10, paragraph 4.3  
 
Members shall notify the Committee of the details of operation of the single window.  
 
As regards the details of operation of the single window , Uruguay is pleased to notify the following 
informa tion. 
 
 
 
 
 
 
The implementa tion of the Single Window for Foreign Trade (VUCE) began in 2012 as a project 
forming  part of the moderniza tion of customs in Uruguay . In 2013, the VUCE  was established  by 
Law No. 19.149 of 11 November 2 013 and incorporated into the Institut e for the Promo tion of 
Investments and Exports (Uruguay XXI ). 
 
The introduction of the VUCE has made it possible to unify, through an electronic platform , the 
information and documentation associated with foreign  trade operations involving the S tate. 
Agencies  are incorporated  into the VUCE and all electronic transmission  operations using the National 
Customs Directorate LUCIA system are conducted through this platform . 
 
The VUCE enables  the user to identify  all documentary requirements relating to import ation, 
export ation or transit and , with regard to  each of the procedures in question , to send the electronic 
request  and attach  the required documents in electronic form . Through the platform , the information 
is referred to the corresponding competent body, which processes it electronic ally and can approve, 
reject or monitor the operation . 
 
https://vuce.gub.uy  
 
Article 10, paragraph 6.2  
 
Each Member shall notify the Committee and publish its measures on the use of customs 
brokers.  
 
Section II of Law No. 19.276 of 19 September 2 014 adopting the Customs Code of the Eastern  
Republic of Uruguay (CAROU) covers interven tion and authorization  and other requirements that 
must be met to act as a customs broker . 
 
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  In Uruguay, under Article 14 of the CAROU, it is compulsory to employ a customs broker  to handle 
the clearance of goods . This maintains the requirement to employ a customs broker  established  by 
Law No. 13.925 of 1 7 December 1 970. 
 
Nevertheless , Article 15 of the CAROU incorpora tes specific  exceptions where  the services of a 
customs broker are not required , namely operations relating to the clearance of : international postal 
items  of a non -commercial nature ; travellers' baggage ; express international postal items  (with a 
value of not more th an US D 200) or those of government agencies ; and goods imported by 
Uruguayan s resident abroad on their return  to the country.  
 
Furthermore,  Article 1 of Law No. 19.592 of 5 January 2 018 establishes another exception to the 
required use of customs brokers , namely cases involving the importation of inputs for use in 
prototyp ing or small production runs, which are associated with technological innovation in the 
electronics  or robotics secto r. 
 
https://www.impo.com.uy/bases/codigo -aduanero/19276 -2014 
 
https://www.impo.com.uy/bases/leyes/19592 -2018 
 
Article 16 of the CAROU establ ishes the requirements for authorization as a customs broker , which 
includ e that of being domicile d in the country and having passed an examination of competence with 
regard to customs matters and foreign  trade administered by  a court designated by the Ministry of 
the Economy and Finance.  
 
Customs brokers  are private agents specializing in foreign trade . The fees for their services are 
agreed with the clients  concerned . http://www.adau.co m.uy. 
 
Article 12, paragraph 2 .2 
 
The National Customs Directorate promotes the conclusion of bilateral  agreements on cooperation 
and mutual assistance on customs matters, which are used regularly for the exchange  of information, 
especially to prevent and combat customs offences . 
 
Risk Control and Management Office,  National Customs Directorate : 
fernando.wins@aduanas.gub.uy  
 
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