WORLD TRADE  
ORGANIZATION  G/SCM/N/192/URY 
8 July 2009 
 (09-3343) 
Committee on Subsidies and 
Countervailing Measures Original:   Spanish 
 
 
 
SUBSIDIES 
 
Continuation of Extension under SCM Artic le 27.4 of the Transition Period for  
the Elimination of Export Subsidies Pursuant to the Procedures Contained  
in the General Council Decision in Document WT/L/691  
 
URUGUAY 
  
 The following communication, dated 19 June 2009,  is being circulated at the request of the 
delegation of Uruguay.  
_______________ 
 
 
 This extension was granted to Uruguay until 31 December 2009, without prejudice to 
authorization being given for the programme to continue, subject to an annual review by the 
Committee of the objectives and conditions set forth in the above-mentioned rules, which require 
compliance with the transparency and standstill provi sions contained in paragraphs 3 and 4 of the 
Procedures. 
 
 The reasons that led Uruguay to request the ex tension of the transition period for the granting 
of export subsidies to the automotive sector, in accordance with Article 27 .4 as well as with the 
Procedures in document G/SCM/39, still apply, fo r which reason their continuation within the 
framework of the Decision of 22 November 2002 is hereby requested.  
 The measures the extension of which is being re quested are those contained in the regulations 
already notified by Uruguay, in accordance with th e transparency and standstill provisions set out in 
paragraphs 3 and 4 of the Procedures. G/SCM/N/192/URY 
Page 2  
 
  A
UTOMOTIVE INDUSTRY  
 1. Title of the subsidy progra mme, if relevant, or brief descr iption or identification of the 
subsidy  
 
 Regulations for enterprises exporting vehicles assembled in the country. 
 2. Period covered by the notification
 
  1 July 2005 to 30 June 2009. 
 
3. Policy objective and/or purpose of the subsidy
 
  Restructuring of the automotive sector and sp ecialization in market segments for export. 
 
4. Background and authority for the subsidy (inc luding identification of the legislation under 
which it is granted) (attached ) 
  Adoption of measures to facilitate business d ecisions related to production and investment 
programmes and in preparation for the common MERCOSUR regime.  
 Decree No. 316/92 of 7 July 1992, published in the Official Journal on 25 September 1992. 
  Decree No. 583/94 of 30 December 1994.   Decree No. 340/96 of 23 August 1996, pub lished in the Official Journal on 
6 September 1996. 
  Decree No. 60/99 of 3 March 1999, published in  the Official Journal on 12 March 1999. 
  Decree No. 273/99 of 10 September 1999, published in the Official Journal on 
20 September 1999.
1 
 
5. Form of the subsidy (i.e. grant, loan, tax concession, etc. ) 
  Enterprises which export completed or part-com pleted vehicles assembled in the country or 
auto-parts of national origin may benefit from a cu stoms concession, applicable to the importation of 
motor vehicles assembled in the place of origin a nd destined for the domes tic market, in accordance 
with the conditions laid down in the above-menti oned regulations, or allocate it for the payment of 
taxes due to the Directorate-General of Taxation, in accordance with Article 3 of Decree No. 60/99. 
 6. To whom and how the subsidy is provided (w hether to producers, exporters, or others;  
through what mechanism;  whether a fixed or fluctuating amount per unit;  if the latter, how 
determined ) 
 
 For every United States dollar of exports (based on the f.o.b. values declared in the relevant 
customs declarations), imports may be made with a concession of 13 per cent of the TGA (global tariff), applicable to the surcharg e element, for new vehicles assemb led in the place of origin (based 
                                                     
 
1 Decrees Nos. 60/99 and 273/99 amended D ecree No. 316/92 and prescribed a tax benefit 
which is not limited strictly to the importation of  vehicles, but can also be used for meeting tax 
obligations.  G/SCM/N/192/URY 
 Page 3 
 
 
  on the c.i.f. values declared to the Banco de la República Oriental de Uruguay (BROU)), or payments 
may be allocated to the Directorate-General of Taxation.  7. Subsidy per unit or, in cases where this is not  possible, the total amount or the annual amount 
budgeted for that subsidy (indicating, if possible,  the average subsidy per unit in the previous 
year).  Where provision of per-unit subsid y information (for the year covered by the 
notification, for the previous year, or both) is not possible, a full explanation  
  Thirteen per cent of the TGA (global tariff), applicable to the surcharge element, for new 
vehicles assembled in the place of origin. 
 
8. Duration of the subsidy and/or any other tim e-limits attached to it, including date of 
inception/commencement  
  Decree No. 60/99 entered into force in 1999 and remains in force by virtue of 
Decree No. 273/99. 
 9. Statistical data permitting an assessment of th e trade effects of the subsidy.  The specific
 
nature and scope of such data is left to the judgement of the notifying Member.  To the extent 
possible, relevant and/or determinable, however, it is desirable that such information include 
statistics on the production, consum ption, imports and exports of the subsidized products(s) or 
sector(s ) 
  Subsidized exports for the period 1 January to 31 December 2008 totalled US$370,351,440.  10. Internal steps taken with a view to eliminati ng subsidies, action plan for eliminating subsidies 
(paragraphs 1(e) and 1(f) of General Council Decision WT/L/691 ) 
  (a) In 2008, the Government of Uruguay began a round of consultations with the 
exporters benefiting from the subsidy programme, with view to designing an action 
plan for the elimination of the programme. 
 
 (b) As a result of the consultations with the beneficiaries and internal consultations 
within the Government, a process of staged elimination of the subsidies was agreed.  
The pace of elimination will vary and w ill be determined in each case (for each 
beneficiary) on the basis of a number of indicators.  The rules governing the elimination plan are to be approved shortly.  Without prejudice to the forthcoming 
approval of these rules, subsidies have already been reduced on non-die cut leather 
products for the automotive industry from 10 per cent of the f.o.b. export value to 
6 per cent in 2008 and 4 per cent in 2009, and are to be fully eliminated in 2010.  Given the share of these products in tota l subsidized exports, this reduction meant 
that the average subsidy on eligible expo rts fell from 10 per cent in 2007 to 8.79 per 
cent in 2008.  For 2009, the estimated av erage is 8.18 per cent of the value of 
subsidized exports. 
 
 The legislation governing the reduction of the subsidy on leather products for the 
automotive industry is contained in Decr ee No. 353/007 of 24 September 2007 and 
Decree No. 12/008 of 16 January 2008 (attached). G/SCM/N/192/URY 
Page 4  
 
  Decree No. 316/992 
 
  Publication:  25 September 1992 
 
National Register of Laws and Decrees: Volume: 1 
 Semester: 2 
 Year: 1992  Page: 26 
 
 
LACALLE HERRERA - EDUARDO ACHE - IGNACIO DE POSADAS MONTERO 
  HAVING REGARD to the measures adopted for th e purpose of deregulating the automotive 
industry;  
 WHEREAS the special characteristics of the na tional automotive industry and of the domestic 
motor vehicle market make it advisable to adopt measures to encourage the growth of exports of 
products of the sector, thereby enabling it to be restructured;   WHEREAS:  
(I) The effects on local industry of the polici es developed in this sector by the Mercosur 
member countries; 
 
(II) that the measures to be applied will fac ilitate the adoption of sectoral agreements 
within the framework of the aforementioned treaty with a view to accelerating the 
integration of regional industry; 
 
(III) that it is desirable to establish the exclusi on of the benefit consisting of the refunding 
of indirect taxes in respect of the product s the exportation of which is encouraged by 
this Decree; 
 
(IV) that it is necessary to find mechanisms for preventing the distortions which in the 
process of restructuring may be caused by commercial practices such as the importation of used vehicles or the assembly of vehicles from used parts; 
  MINDFUL of the above and the provisions of Article 2.2(c) of Law No. 12.670 of 
17 December 1959: 
 THE PRESIDENT OF THE REPUBLIC  HEREBY DECREES:  Article 1
 
 
 Enterprises which export completed or part-com pleted vehicles assembled in the country or 
auto-parts of national origin may avail themselve s of the following mechanism, applicable to the 
importation of new motor vehicles assembled in the place of origin and destined for the domestic 
market and to products they import under tari ff heading 8708.99.90.50 of the Mercosur Common 
Nomenclature.   They may make imports with a concession of  up to 13 per cent of the TGA (global tariff), 
which includes the three per cent increase under Article 1 of Decree No. 484/997 of  G/SCM/N/192/URY 
 Page 5 
 
 
  29 December 1997, subject to a ceiling of the equi valent of US$0.10 (ten United States cents) for 
every United States dollar of exports, based on the f. o.b. value stated in the customs declarations. 
  Enterprises that cumulate the benef it provided under Decree No. 558/994 of 
21 December 1994 may reduce the ceiling provide d for in the preceding paragraph to US$0.07 
(seven United States cents) and may allocate US$0.005 (zero point five United States cents) to be 
used in the manner established in Decree No. 558/994 under reference,  in which case the ceiling shall 
fall to US$0.065 (six point five United States cents).   The enterprises covered in the first paragraph of  this Article which, within a period of 90 days 
as from the date of the export declaration, fail to make use of the TGA benefit in any of the 
alternatives envisaged, may allocate the bala nces for the payment of taxes due to the 
Directorate-General of Taxation.(*) --------------------------------------------------------------------------------------------------------------------------- (*) Wording of Decree No. 60/999 of 3 March 1999, Article 1.  The original text can be viewed in 
Official Journal No. 23.648 of 25 September 1992.  See Article 4. 
--------------------------------------------------------------------------------------------------------------------------- 
Article 2
 
 
 The following products shall be considered e ligible for the benefits provided for in this 
Decree: 
 
- Auto-parts produced in the country from do mestic or imported raw materials, which 
have undergone a change in their original composition, shape or structure, provided that their ultimate destination is an automotive terminal or the motor vehicle replacement parts market, or that they can reliably be shown to have been used in 
motor vehicles; 
- auto-parts assembled in the country a nd consisting of vehicle assemblies or 
sub-assemblies, provided that they are the result of a significant industrial process; 
- completed or part-completed vehicles asse mbled in the country from imported kits 
with a degree of disassembly approved by the National Department of Industry; 
- vehicle and auto-part manufacturing or asse mbly plants must demonstrate a national 
or regional value added, as appropriate, in accordance with the origin requirements of 
the bilateral or multilateral agreements concluded between the country and the 
importing countries. 
 The National Department of Industry of the Ministry of Industry, Energy and Mines shall be 
responsible for verifying compliance with  the provisions of this Article.(*) 
--------------------------------------------------------------------------------------------------------------------------- 
(*) See Article 10. --------------------------------------------------------------------------------------------------------------------------- 
Article 3
 
 
 The National Department of Industry of the Ministry of Industry, Energy and Mines shall 
monitor the values imported and exported by the resp ective enterprises and shall issue the appropriate 
certificates attesting that the importation qualifies for a concession of up to 10 per cent of the TGA, which shall be submitted to the Banco de la Repúbli ca Oriental del Uruguay, together with the form 
giving entitlement to import vehicles assembled in the place of origin, upon presentation of the import 
application. G/SCM/N/192/URY 
Page 6  
 
  Article 4
 
 
 The exporting enterprises referred to in Artic le 1 may assign their rights derived from prior 
exports to enterprises that import vehicles for sale on the domestic market, which in this case shall be 
the beneficiaries of the tax exemption for which th is Decree provides.  The National Department of 
Industry of the Ministry of Industry, Energy a nd Mines shall check the respective assignment and 
authorize it, where appropriate.  
Article 5
 
 (*) 
--------------------------------------------------------------------------------------------------------------------------- (*) Revoked by Decree No. 583/994 of 30 December 1994, Article 1.  The original text can be viewed 
in Official Journal No. 23.648 of 25 September 1992. --------------------------------------------------------------------------------------------------------------------------- Article 6
 
 
 The certificate of origin for vehicles assembled in the country for export to the Federal 
Republic of Brazil under the Trade Expansion Prot ocol (PEC) shall be issued by the National 
Department of Industry of the Ministry of Industry, Energy and Mines.  Article 7
 
 
 The vehicle category G established by Article  1 of Decree No. 128/970 of 13 March 1970 is 
abolished.  Articles 7 and 8 of Decree No. 464/978 of 11 August 1978 are revoked. 
 Article 8
 
 
 The importation of goods referred to in Artic le 1 of Decree No. 494/990 of 29 October 1990 
and Article 1 of Decree No. 583/990 of 18 December 1990 is prohibited for a period of 
120 (one hundred and twenty) days from the entry into effect of this Decree.  Article 9
 
 
 The importation of used vehicles classified under NADI (Argentine tariff and import duty schedule) heading 87.02 and subheading 07.01.02 is prohibited for a period of 120 (one hundred and 
twenty) days from the entry into effect of this Decree. 
 
Article 10
 
 
 Products covered by the provisions of Article 2 of this Decree in accord ance with a resolution 
of the National Department of Industry of the Mini stry of Industry, Energy and Mines are excluded 
from the benefits accorded by Article 5 of  Decree No. 393/991 of 29 July 1991. 
 
Article 11  
 
 This Decree shall enter into effect upon p ublication in two newspapers of the capital. 
 Article 12
 
 
 Proclaimed, published, etc.  G/SCM/N/192/URY 
 Page 7 
 
 
  Decree No. 583/994 
 
Promulgation:  30 December 1994  Publication:  13 January 1995  
 
National Register of Laws and Decrees:  not included. 
 
 LACALLE HERRERA - MIGUEL ANGEL GALAN  - IGNACIO DE POSADAS MONTERO 
 
 HAVING REGARD to the regime adopted by Decree No. 316/992 of 7 July 1992 for the 
purpose of encouraging the restructuring of the national automotive industry; 
  WHEREAS:  
(I) The Council of the Common Market of Mercosur has decided (Dec. 29/994) to 
establish:  (a) a Common Automotive Regime to operate from 1 January 2000;  (b) a 
provisional regime to operate from 1 June 1995;  and (c) that no restrictive changes 
in intra-zonal automotive sector trad e shall be unilaterally introduced; 
 
(II) it is considered desirable to extend the pe riod of validity of the regime established in 
Decree No. 316/992, since domestic enterpri ses are in the midst of a process of 
restructuring under that Decree; 
 
(III) the extension to be granted does not invol ve a restriction on intra-zonal automotive 
sector trade; 
 
 MINDFUL of the above: 
 
THE PRESIDENT OF THE REPUBLIC  HEREBY DECREES: 
 Article 1
 
 Article 5 of Decree No. 316/992 of 7 July 1992 is revoked, the TGA (global tariff) 
concessions established by that Decree being ma intained in force until the Mercosur member 
countries agree upon the provisional regime referred to in recital (I).  
 G/SCM/N/192/URY 
Page 8  
 
  Decree No. 340/996 
 
Promulgation:  28 August 1996  Publication:  6 September 1996 
 
National Register of Laws and Decrees: Volume: 1 
 Semester: 2 
 Year: 1996  Page: 634 
 
 
SANGUINETTI - JULIO HERRERA - LUIS MOSCA 
  HAVING REGARD to the regime that regul ates the national automotive industry; 
  CONSIDERING: 
 
(I) The present transitional situation through which the Mercosur automotive sector is 
passing and the initiation of definitions by Argentina and Brazil in connection with 
the final regime to operate from the year 2000; 
 
(II) the prospect of Uruguay occupying a competitive position in the industry of the 
region, specializing in segments of the ma rket and consolidating the changes made 
with a view to exporting to the region; 
 
(III) the existence of an unfavourable regional economic climate which has limited exports 
under the Argentine-Uruguayan Economic Cooperation Agreement (CAUCE) and the 
Trade Expansion Protocol (PEC) and aff ected levels of industrial production; 
  WHEREAS it is desirable to adopt measures to facilitate business decisions concerning production schedules and investment and in pr eparation for the common Mercosur regime; 
  MINDFUL of the provisions of Article 2 of Law No. 12.670 of 17 December 1959 and 
Article 2 of Law No. 16.492 of 2 June 1994: 
 THE PRESIDENT OF THE REPUBLIC  HEREBY DECREES: 
 
Article 1
 
 
 Motor vehicle components or auto-parts (par ts, assemblies and subassemblies) imported as 
kits, in accordance with the lists au thorized for each model by the National Department of Industry of 
the Ministry of Industry, Energy and Mines, shall be subject to a global tariff (TGA) of two (2) per 
cent by way of minimum surcharge. 
  The provisions of this Article shall apply du ring the period of validity of Decree No. 316/992 
of 7 July 1992.   G/SCM/N/192/URY 
 Page 9 
 
 
  Article 2  
 
 The benefits for which Decree No. 316/992 of 7 July 1992 provides may be cumulated with 
those established by Decree No. 558/994 of 21 Decem ber 1994, under the conditions laid down in the 
next Article.(*) 
--------------------------------------------------------------------------------------------------------------------------- 
(*) See Article 3. --------------------------------------------------------------------------------------------------------------------------- 
Article 3
 
 (*) 
--------------------------------------------------------------------------------------------------------------------------- (*) Revoked by Decree No. 60/999 of 3 March 1999, Artic le 4.  The original text can be viewed in 
Base DIAR
. 
 
 See Articles 5 and 6. 
---------------------------------------------------------------------------------------------------------------------------
Article 4  
 
 Motor vehicles classified under headings 87.02 , 87.03 and 87.04 are incorporated in the 
regime established by Decree No. 558/994 of 21 D ecember 1994, the tax refund percentage being 
fixed at 3.3 per cent (three point three per cent). 
 
Article 5  
 
 Exporters of products covered by Decree No . 316/992 of 7 July 1992 for whom a tax refund 
percentage has not been fixed within the c ontext of the above-mentioned Decree No. 558/994 and 
who wish to opt for the cumulation of both benefits  under the conditions laid down in Article 3 must 
apply to the Ministry of the Economy and Finance with a reasoned request for the fixing of a tax refund percentage.  
Article 6
 
 
 For the purpose of obtaining the "Tax Refund Certificates" referred to in Article 6 of the above-mentioned Decree No. 558/994, the benefi ciary enterprises must lodge with the Banco de la 
República Oriental del Uruguay  a certificate issued by the National Department of Industry of the 
Ministry of Industry, Energy and Mines showing that they are operating within the framework of 
Article 3 of this Decree. 
 
Article 7
 
 
 Account shall be rendered to the General Assembly. 
 Article 8
 
 
 This Decree shall enter into effect on 1 September 1996.  
Article 9
 
 
 Proclaimed, published, etc. G/SCM/N/192/URY 
Page 10  
 
  Decree No. 60/999 
 
Promulgation:  3 March 1999 Publication:  12 March 1999 
 
National Register of Laws and Decrees: Volume: 1 
 Semester: 1 
 Year: 1999  Page: 368 
 
 
SANGUINETTI - LUIS MOSCA - JULIO HERRERA 
  HAVING REGARD to the regime governing the automotive industry;   WHEREAS it is necessary to amend that regime  in order that it may more efficiently attain 
the objectives for which it was adopted; 
  ACCORDINGLY:  THE PRESIDENT OF THE REPUBLIC  
HEREBY DECREES: 
 
Article 1
 
 
(*) 
--------------------------------------------------------------------------------------------------------------------------- 
(*) This Article reworded Decree No. 316/992 of 7 July 1992, Article 1, and should therefore be viewed in the latter. ---------------------------------------------------------------------------------------------------------------------------  
Article 2
 
 
 The National Department of Industry of the Ministry of Industry, Energy and Mines shall 
monitor the use of the benefit provided for in Artic le 1 and shall issue the corresponding certificates 
for presentation to the competent government authorities.  Article 3
 
 
 (Transitional provision).  The enterprises cove red by Article 1 may earmark for the payment 
of taxes due to the Directorate-General of Taxation su ch balances as may exist on the effective date of 
this Decree owing to the non-use of the TGA concession envisaged under the present regime and 
which are no older than 90 days as from the said date. 
 
Article 4  
 
 Article 3 of Decree No. 340/996 of 28 August 199 6 and all provisions conflicting with the 
present Decree are hereby revoked. 
  G/SCM/N/192/URY 
 Page 11 
 
 
  Article 5  
 
(*) --------------------------------------------------------------------------------------------------------------------------- (*) Revoked by Decree No. 273/999 of 10 September 1999,  Article 1.  The original text can be 
viewed in Base DIAR
. 
--------------------------------------------------------------------------------------------------------------------------- 
Article 6  
 
Proclaimed, published, etc. G/SCM/N/192/URY 
Page 12  
 
  Decree No. 273/999 
 
Promulgation:  10 September 1999 Publication:  20 September 1999 
 
National Register of Laws and Decrees: Volume: 1 
 Semester: 2 
 Year: 1999  Page: 610 
 
 
SANGUINETTI - JULIO HERRERA - LUIS MOSCA 
  HAVING REGARD to the regime governing the automotive industry and the provisions of Decree No. 60/999 of 3 March 1999;  
 WHEREAS it is necessary to maintain the re gime governing the automotive industry in force 
as from 1 January 2000, with the amendments in troduced by Decree No. 60/999 of 3 March 1999; 
  ACCORDINGLY:  THE PRESIDENT OF THE REPUBLIC 
 
HEREBY DECREES:  
Article 1
 
  Article 5 of Decree No. 60/999 of 3 March 1999 is hereby revoked. 
 
Article 2
 
 
 Proclaimed, published, etc.   G/SCM/N/192/URY 
 Page 13 
 
 
  Decree No. 353/007 
 
Promulgation:  24 September 2007 
 
 
TABARE VAZQUEZ  – DANILO ASTORI – JORGE LEPRA  
 MINISTRY OF THE ECONOMY AND FINANCE MINISTRY OF INDUSTRY, ENERGY AND MINES  
 
HAVING REGARD to Executive Decree No. 316/992 of 7 July 1992 and the amendments 
thereto, which regulate the benefits appli cable to exports of automotive products; 
 
WHEREAS it is appropriate to begin the pr ocess of adopting measures relating to the 
incentive regime for automotive exports, in accord ance with the commitments made in the World 
Trade Organization; 
  MINDFUL of the provisions of Article 2 of Law No. 12.670 of 17 December 1959:  THE PRESIDENT OF THE REPUBLIC  
HEREBY DECREES: 
 
Article 1
 
 
The regime provided for in Article 1 of Decree  No. 316/992 of 7 July 1992, as reworded in 
Decree No. 60/999 of 3 March 1999, shall not apply to exports of goods classified under Chapter 41 
of the Mercosur Common Nomenclature, with the ex ception of those mentioned in Article 2 of this 
Decree.  
Article 2
 
 
In the case of exports of goods classified unde r heading 4107 of the Mercosur Common 
Nomenclature and considered by the National Depart ment of Industry of the Ministry of Industry, 
Energy and Mines as eligible for the benefits pr ovided for in Article 1 of Decree No. 316/992 of 
7 July 1992, the concession of 13 per cent of the T GA (global tariff) stipulated in Article 1 of Decree 
No. 316/992 of 7 July 1992, as reworded in Decr ee No. 60/999 of 3 March 1999, may not exceed the 
equivalent of US$0.06 (six United States cents) for every United States dollar of exports, based on the 
f.o.b. values stated in the customs declarations.  
Article 3
 
 
The provisions of the above Articles shall apply to export operations involving the 
above-mentioned products  and registered as of 1 October 2007. 
 
Article 4  
 
 Proclaimed, published, etc. 
 G/SCM/N/192/URY 
Page 14  
 
  Decree No. 12/008 
 
Promulgation:  16 January 2008 
 
 
TABARE VAZQUEZ  – DANILO ASTORI – JORGE LEPRA  
 MINISTRY OF THE ECONOMY AND FINANCE MINISTRY OF INDUSTRY, ENERGY AND MINES  
 HAVING REGARD to Executive Decree No. 316/992 of 7 July 1992 and amendments 
thereto, which regulate the benefits appli cable to exports of automotive products; 
  WHEREAS it is appropriate to define the tran sitional regime that will apply to exports of 
goods classified under heading 4107 of the Mercosur  Common Nomenclature which receive benefits 
under the regime mentioned in the preceding paragraph,  until such date as they begin to receive the 
benefits provided by the export tax refund system  established by Law No. 16.492 of 2 June 1994; 
  ACCORDINGLY:  THE PRESIDENT OF THE REPUBLIC 
 
HEREBY DECREES:  
Article 1
 
 
Article 2 of Executive Decree No. 353/007 of 24 September 2007 shall be replaced with the 
following text:  
"Article 2. – In the case of exports of goods  classified under heading 4107 of the Mercosur 
Common Nomenclature and considered by the Nationa l Department of Industry of the Ministry of 
Industry, Energy and Mines as eligible for the benef its provided for in Article 1 of Decree No. 16/992 
of 7 July 1992, the concession of 13 per cent of th e TGA (global tariff) provided for in Article 1 of 
Decree No. 316/992 of 7 July 1992, as reworded in Decree No. 60/999 of 3 March 1999, shall be 
governed by the following rules: 
(a) It may not exceed the equivalent of US$0. 06 (six United States cents) for every 
United States dollar of exports, based on th e f.o.b. values stated in the customs 
declarations, in export operations regi stered up to 31 December 2008, and 
(b) it may not exceed the equivalent of US$0. 04 (four United States cents) for every 
United States dollar of exports, based on th e f.o.b. values stated in the customs 
declarations, in export operations registered between 1 January and 
31 December 2009." 
Article 2
 
 
 As of 1 January 2010, the regime provided for in Article 1 of Decree No. 316/992 of 
7 July 1992, as reworded in Decree No. 60/999 of 3 March 1999, shall no longer apply to exports of 
goods classified under heading 4107 of the Mercosur Common Nomenclature. 
  G/SCM/N/192/URY 
 Page 15 
 
 
  Article 3  
 
 Proclaimed, published, etc. 
 
_________