G/TFA/N/URY/2/Rev.3  
3 August  2023 
(23-5289) 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  
Revision  
The following submission, dated 3 1 July 2023, is being circulated at the request of the delegation 
of Uruguay.  
 
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Uruguay hereby makes the following notifications 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) . The 
revision consists of updating the contact informati on under Article 12.2.2.  
 
Article 1.4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published  
 
1.1(a) Procedures for importation, 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 documentation for each 
procedure  https://tramites.gub.uy  
Information on documentary requirements for 
foreign trade  https://vuce.gub.uy/guia -de-tramites  
Official Journal with tool that enables users to 
search for relevant legislation  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 - Ministry of the 
Economy and Finance  
Lucía system - National Customs Directorate  https://www.mef.gub.uy/8385/3/areas/aranceles -
uruguay.html  
https://aplicaciones.aduanas.gub.uy/LuciapubX/DatoBasi
co.Arancel.HPUD BAr2.aspx  
 G/TFA/N/URY/2/Rev.3  
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  1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit:  
 
General information  https://tramites.gub.uy  
https://vuce.gub.uy/guia -de-tramites  
http://www.impo.com.uy  
 
1.1(d) Rules for the classification or valuation of products for customs purposes:  
 
Uruguay applies 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 - Ministry of the 
Economy and Finance  https://www.aduanas.gub.uy/innovaportal/v/6889/1/inn
ova.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/politica -comercial/regimen -de-
origen -del-mercosur  
https://www.mercosur.int/politica -comercial/requisitos -
especificos -de-origen  
 
1.1(f) Import, export or transit restrictions or prohibitions:  
 
General information  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/inn
ova.front/orden -del-dia-61_2011.ht ml 
 
1.1(h) Procedures for appeal or review:  
 
In Uruguay, administrative remedies are 
established in the Constitution of the Republic 
(Articles 317 and 318) and in accordance with 
Article 142 of Decree No.  500/991.  https://www.impo.com.uy/bases/constitucion/1967 -
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  G/TFA/N/URY/2/Rev.3  
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  1.1(j) Procedures relating to the administration of tariff quotas:  
 
Uruguay does not maintain tariff quotas at the WTO.  
 
(b) The Uniform Resource Locators of website(s) referred to in Article 1.2.1.  
 
(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 importation, exportation, and transit;  
 
Handbook of customs procedures, form s and 
documents  https://www.aduanas.gub.uy/innovaportal/v/5722/8/inn
ova.front/procedimientos -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/inn
ova.front/contactenos.html  
Customs Planning and Development 
Department  Alvaro Palmigiani:  
apalmigiani@aduanas.gub.uy  
 
Article 10.4.3  
 
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 
information.  
 
 
 
 
 
 
The implementation of the Single Window for Foreign Trade (VUCE) began in 2012 as a project 
forming part of the modernization of customs in Uruguay . In 2013, the VUCE was established by 
Law No. 19.149 of 1 1 November 2 013 and incorporate d into the Institute for the Promotion 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 involvi ng the 
State . 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 importation, 
exportation 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 electronically and can approve, 
reject or monitor the operation.  
 
https://vuce.gub.uy  
 
G/TFA/N/URY/2/Rev.3  
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  Article 10.6.2  
 
Each Member shall notify the Committee and publish its measures on the use of customs 
brokers.  
 
Section II of Law No. 19.276 of 1 9 September 2 014 adopting the Customs Code of the 
Eastern  Republic of Uruguay (CAROU) covers intervention and authorization and other requirements 
that must be met to act as a customs broker.  
 
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 e mploy a customs broker established by 
Law No. 13.925 of 1 7 December 1 970. 
 
Nevertheless, Article 15 of the CAROU incorporates 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 than USD 200 ) or those of government agencies ; and goods imported by 
Uruguayans resident abroad on their return to the count ry. 
 
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 
prototyping or small production runs, which are associated wit h technological innovation in the 
electronics or robotics sector.  
 
https://www.impo.com.uy/bases/codigo -aduanero/19276 -2014 
https://www.impo.com.uy/bases/leyes/19592 -2018 
 
Article 16 of the CAROU establishes the requirements for authorization as a customs broker, which 
include that of being domiciled 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.com.uy . 
 
Article 12.2.2  
 
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:  
 
Mr Jorge Marenales:  jorge.marenales@aduanas.gub.uy  
secretariagcr@aduanas.gub.uy  
 
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