WORLD TRADE  
ORGANIZATION  G/LIC/N/3/URY/3 
27 July 2005 
 (05-3371) 
Committee on Import Licensing Original:   Spanish 
  
 
REPLIES TO QUESTIONNAIRE ON IMPORT 
LICENSING PROCEDURES
1 
 
Notification under Article 7.3 of the Agreement  
on Import Licensing Procedures  
 
URUGUAY 
   The following communication, dated 5 July 2005, is being circulated at the request of the 
delegation of Uruguay. 
 
_______________ 
  Outline of systems
 
 
1. Automatic licensing in Uruguay  
 
- Licences for a group of textile headings for tr ade with third countries  that are not members 
of Mercosur and intra-Mercos ur trade. Decree No. 394/00. 
- Licences for the intra-Mercosur importati on of oils (Mercosur Common Nomenclature 
(NCM) headings 1507.90.11.00, 1507. 90.19.00, 1512.19.11.00, 1512.19.19.00, 
1515.29.10.00, 1515.29.90.00, 1515.90.00.19, 1515.90.00.99, 1517.90.10.00 and 1517.90.90.00), irrespective of origin. Decree No. 275/001. 
- Licences for all footwear headings applic able to products of any origin. Decrees 
Nos. 265/01 and 342/02. 
- Licences for all footwear headings applicable to products of any origin. 
- Refined sugar for industrial purposes, irre spective of origin. Decree No. 388/00. 
- Products of the automotive industry, irrespec tive of origin. Decrees Nos. 128/70, 473/70, 
727/91, 316/92, 340/96, 60/99, 273/99 and 332/02.  
- Licences for the importation of publishi ng paper, Decree No. 218/996 (NCM heading 
4801.10.00.00). 
 
Non-automatic licensing in Uruguay
 
  Purpose of licences:  (statistic al purposes for textiles and footwe ar) and price control in the case 
of oils. 
  (In the case of textiles, it has been observed th at the tariff liberalization in force resulted in 
insufficient data to effect  a proper customs valuation.) 
 
                                                     
 
1 See document G/LIC/3, Annex, for the questionnaire. G/LIC/N/3/URY/3 
Page 2  
 
  (A database was prepared using the data obtai ned from textile licences as a means of improving 
valuation procedures.)   (Textiles:  textiles licences were introduced 18 months ago (February 2001 to date)).  
 (Work is under way in the National Customs Directorate (hereinafter DNA) to incorporate 
into the single customs document (hereinafter DUA)  the textiles information contained in the import 
licence which is not included in th e former. This will enable the ex isting database to be kept up-to-
date).  
 Licences for oils have been in force since 19 November 2001. 
  Sugar:  industrial use is monitored for the purpose of applying Decree No. 388/00.   (Footwear:  the regime currently in force is  established in Decree No. 257/003 and is not 
limited in time).  
  Licences for the automotive sector serve a fiscal purpose by determining the taxable amount of the customs tariff as well as tax concessions.   Licences for the importation of publishing paper, Decree No. 218/996 (NCM heading 
4801.10.00.00). 
 Purposes and coverage of licensing
 
 2.  
 
- (Licences for a group of textile head ings for non-Mercosur countries.) 
- Licences for the importation of oils (NCM headings 1507.90.11.00, 1507.90.19.00, 
1512.19.11.00, 1512.19.19.00, 1515.29. 10.00, 1515.29.90.00, 1515.90.00.19, 
1515.90.00.99, 1517.90.10.00 and 1517.90.90.00). 
- (Licences for all footwear headings app licable to products of any origin.) 
- Refined sugar for industrial  purposes (Decree No. 388/00). 
- Import licences for new vehicles. Any vehicle entering the country requires the relevant 
authorization, issued by the National Directorate of Industry (DNI). The DNI also checks vehicle c.i.f. values. The National Customs Di rectorate collects import tariffs on the c.i.f. 
value provided by the DNI. Decrees Nos. 128/70, 473/70, 727/91, 316/92, 340/96, 60/99 
and 273/99. 
  Licences for the importation of publishing paper, Decree No. 218/996 (NCM heading 4801.10.00.00).  3. Answered under point 1. 
 
4. Licensing is not intended to restrict the qua ntity of imports. In the case of car imports, the 
National Directorate of Industry checks the values. Licence approval is automatic.  5. Licences for (textiles, footwear), oils we re introduced by Executive Decrees which specify the 
tariff headings and places of  origin coming under the system. 
  Licensing is therefore mandatory in cases wh ere this is established by Decree, and the 
application or non-applic ation of the system is not left  to administrative discretion.  G/LIC/N/3/URY/3 
 Page 3 
 
 
  
 The single customs document (DUA) also establ ishes, as a prerequisite  for registration, the 
licence number granted by the body to which appl ication is made. The DUA cannot, therefore, be 
registered in the absence of the corresponding licence, where this is required by the licensing decree.  
 The Executive may abolish the syst em without legislative approval. 
 Procedures
 
 6.I-IV. Apart from the automotive re gime, there are no quotas for or r estrictions on the importation of 
goods subject to a licensing obligatio n.  Imports of refine d sugar and publishing paper are based on an 
assessment of the normal consumption of the importing companies.  V. The minimum length of time for the processing of  licences for oils, sugar, (footwear, textiles), 
publishing paper and products of the automotive indust ry is 48 hours, and the maximum is ten working 
days. 
 VI. Upon approval of the licence, the DUA may be registered immediately.  VII. (In the case of licences for oils, (textiles and footwear), and publishing paper, the interested 
party submits the application to the National Direct orate of Industry. The data are processed and the 
licence is issued and communicated electronically to  the Trade Policy Advisory Unit of the Ministry 
of Economy and Finance. Once the said unit has give n its electronic endorsement, textiles licences are 
communicated directly to the National Customs Dir ectorate (electronically). Licences for (oils and 
footwear) and publishing paper are issued in hard -copy form with the signature of the National 
Director of Industry. The interested party must submit it to the National Customs Directorate (DNA)). 
 
 To obtain a sugar import licence, the firm concerned must first register with the Technological Laboratory of Uruguay (LATU), whic h is responsible for checking the industrial 
destination of refined sugar (the maximum quantit y accepted per application is 90 days' anticipated 
consumption).  
 With regard to the certificates relating to the automotive industry issued by the National 
Directorate of Industry (DNI):   Article 1 of Decree No. 727/991 of 30 Decemb er 1991 entrusts the DNI with the task of 
checking the prices of vehicles for import. It also  determines whether authorization is required for 
vehicle importation. 
  Vehicle importers registered with the DNI may be eligible for the benefits provided for in 
Decree No. 316/992 of 7 July 1992 and Amendments Nos. 60/999 and 273/999 thereto, of 3 March 1999 and 10 September 1999 respectively.   
 These Decrees provide as follows: 
  Exporters of vehicles assembled in the country or of car parts (registered with the DNI) submit the single customs document (DUA) for the co rresponding export with the request that 10 per 
cent, 7 per cent or 6.5 per cent of the total f.o.b. value be credited to their individual current account 
(the choice of percentage being left to the appli cant). When 7 per cent or 6.5 per cent is credited, a 
certificate is issued for submission to the Director ate-General of Taxation (hereinafter DGI), for the 
purpose of obtaining reimbursement of import duties in accordance with the provisions of Decree No. 558/994 of 21 December 1994 and above -mentioned Decree No. 60/999 of 3 March 1999. 
 G/LIC/N/3/URY/3 
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  These firms may then transfer the money from their current account to the importers of 
vehicles assembled in the place of origin. The condit ions of transfer are a matter for the individual 
firms - the application to the National Directorat e of Industry (DNI) concerns a specific dollar 
amount. In this way, the overall tariff rate payabl e by the importing firm may be reduced by up to 
13.5 per cent of the c.i.f. value of the vehicle, this amount being taken from its current account. 
 
 (Decree No. 60/999 and Amendment No. 273/999 thereto also provide that, once 90 days have elapsed from the date of export, the amount cr edited to the firm's current account (10 per cent, 
7 per cent or 6.5 per cent of the total f.o.b. expo rt value) may, if it was not used for purposes of 
transfer to another company, be allocated for th e payment of taxes to the Directorate-General of 
Taxation (DGI). The National Directorate of Industry issues the corresponding certificate for 
submission to the DGI for the purpose of obtaini ng reimbursement of import duties in accordance 
with the provisions of Decree No. 558/ 994 of 21 December 1994 and above-mentioned 
Decree No. 60/999 of 3 March 1994.  
 Decree No. 332/02 of 30 August 2002 amends Decree No. 60/999 by adding a further 
150 days to the periods applicable from the date of export. A total of 240 days must elapse before the 
amounts in question can be used for payments to th e DGI or the Social Insu rance Bank (hereinafter 
BPS)).  Subject to review.   (Decree No. 340/996 of 28 August 1996 governs the import of vehicle kits and establishes 
duty rates. The DNI also issues the relevant authorization for receipt of this benefit).  Subject to 
review.   Other decrees regulating the automotive industr y and closely related to the above-mentioned 
Decree No. 340/96 are Decree No. 128/970 of 13  March 1970 and the expanded version thereof 
contained in Decree No. 473/970 of 1 October 1970. 
 VIII-XI.  Not applicable since these are automatic licences for statistical or price-control purposes, 
involving no restriction on imports.  7.(a-d) All licence applications are dealt with in chronological order and no processing period is 
specified. 
  Nor is there any provision for the urgent processing of licence applications.   (Textiles, footwear) and oils:  licences are submitted to the National Directorate of Industry of 
the Ministry of Industry, Energy and Mines (MIEM) for processing. In addition to the approval of the 
National Directorate of Industry, that of the Trad e Policy Advisory Unit of the Ministry of Economy 
and Finance is also required. The importer t hus deals with only one body. Licences for publishing 
paper are submitted for processing and approval to th e Paper Commission, which is under the purview 
of the DNI.  
 In the case of sugar and capital goods, licen ces are submitted for processing and approval to 
the National Directorate of Industry.  8. Not applicable.  
Eligibility of importers to apply for licences 
 
 9. The importer or body authorized to engage in importation is entitled to apply for a licence on 
the basis of registration with the National Customs Directorate, under the authority of the National Directorate of Industry of the MIEM, which is where the licence application procedure is initiated.  G/LIC/N/3/URY/3 
 Page 5 
 
 
  In the case of sugar, licence applications ma y be submitted only by industrial enterprises 
which demonstrate that the product is used for industrial purposes.   In the case of paper, licence applications may be submitted only by  publishers which 
demonstrate that the paper is used for publishing purposes. 
 
Documentation and other requirements for licence applications
 
 10. Sample forms are attached.  Pr esentation of a commercial invoice will be requested in all cases. 
 
11. The documents normally needed for the issue of the single customs document (DUA) are 
required in all cases.  12. The National Directorate of Industry charges UR  0.2 per licence.  The adjustable unit (UR) is 
an adjustable amount based on the average wage index and calculated by the National Statistical 
Institute. Its current value is Ur$237.97 (two hund red and thirty-seven Uruguayan pesos ninety-
seven).  13. This is not the case in Uruguay.  Conditions of licensing
 
 
14. The licences referred to are valid for 60 days , except for those relating to the automotive 
sector, which are valid for 90 days.   Longer periods require a new licence application to be submitted. 
 15. There is no penalty for the partial ut ilization or non-utiliz ation of a licence. 
 
16. Licences are not transferable.   In the case of sugar, once the licence has been gr anted and during the peri od of its validity, it 
may be transferred between importers, with the prio r agreement of the DNI, provided that there is no 
change to the authorized volume or th e industrial enterprise which uses the input. 
 
17. There are no other conditions.  Other procedural requirements
 
 
18-19. Possession of a licence is not a prerequisite for obtaining foreign exchange. Foreign exchange is 
freely available in Uruguay and there are no restrictions on the transfer of capital or profits from or to foreign countries.  
Note :  List of acronyms used in this document:  
 
MIEM – Ministry of Industry, Energy and Mines DNI – National Directorate of Industry 
MEF – Ministry of Economy and Finance 
APC – Trade Policy Advisory Unit DNA – National Customs Directorate 
DUA – Single Customs Document 
DGI – Directorate-General of Taxation BPS – Social Insurance Bank 
UR – Adjustable Unit 
INE – National Statistical Institute 
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