G/SCM/N/372/URY  
G/SCM/N/401/URY  
5 April 2024 
(24-2935) 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 20  November  2023 and received on 3 April 2024, is being 
circulated at the request of the delegation of Uruguay.  
 
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The following updating notification contains information on the programme maintained in Uruguay 
solely concerning fisheries subsidies, in accordance with the commitment made under paragraph 2 
of the Ministerial Decision of 13  December  2017, adopted at the Buenos Aires Ministerial Conference 
held on 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 fishing permits.  
2. Period covered by the notification  
2018 and 2019.  
2020 and 2021.  
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 m ust pay contributions.  
4. Background and authority  
Article 38 of Law No. 13.833 of 29 September 1969.  
 
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 12  December  2008.  
 
Resolution No.  025/2019 by the National Directorate of Aquatic Resources (DINARA) of the MGAP.  
 G/SCM/N/372/URY • G/SCM/N/401/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 identity document; (3) a valid seaworthiness certificate issued by the National 
Coastguard; (4) a valid vessel registration certificate issued b y 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 National 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:  
 
2018 tax year: UYU 53,258,459.  
2019 tax year: UYU 33,168,400.  
2020 tax year: UYU 35,023,299.  
2021 tax year: UYU 46,714,710.  
8. Duration of the programme  
The programme has not been operational since Resolution No. 190/2019 was issued 
in September  2019 by the National Directorate of Aquatic Resources (DINARA) of the MGAP.  
 
The programme was reactivated on 6  April 2020 by Resolution  No. 074/2020  of the National 
Directorate of Aquatic Resources (DINARA) of the MGAP, with fuel refunds paid from October 2019, 
within the existing reimbursement limits, and is currently in force.  
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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