WORLD TRADE  
ORGANIZATION   
G/LIC/N/3/URY/5 
6 October 2011 
 (11-4858) 
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 4 October 2011, is being circulated at the request of the 
delegation of Uruguay. 
 
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 Outline of systems 
 1. Automatic licensing in Uruguay:   - Licences for a group of textile headi ngs for trade with third countries.  
Decree No. 394/00. 
 
 - Licences for the importation of oils, irrespective of origin (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).  Decree No. 275/001. 
 
 - Licences for all footwear headings (Chapter 64), irrespective of origin.  
Decree No. 251/005. 
  - Raw and refined sugar for industrial purpo ses, irrespective of origin (NCM headings 
1701.11.00.00, 1701.12.00.00) and refined sugar (NCM headings 1701.91.00.00 and 
1701.99.00.00).  Decrees No s. 57/006 and 284/011. 
  - Products of the automotive industry:  
   - Granting of benefits and quota control.  Decrees Nos. 316/92 and 60/99.  
  - New vehicles.  Decree No. 727/991 as reworded in Decree No. 225/005. 
  - Exemptions from import prohibition:  Article 318 of Law No. 18.172:  Diesel engines 
and Kits.  Decrees Nos. 290/008 and 277/009. 
 
                                                      
1 See document G/LIC/3, Annex, for the questionnaire. G/LIC/N/3/URY/5 
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   - Licences for the importation of publishing paper.  Decree No. 218/996 (NCM 
heading 4801.10.00.00). 
  - Licences for the importation of acetic acid.  Decree No. 75/009 (NCM headings 
2915.21.00.10 and 2915.21.00.90). 
 
Non-automatic licensing in Uruguay 
  Purpose of licences:  (statistical purposes for te xtiles and footwear), price control in the case 
of oils, granting of tariff preferences to third countries (automotive industry), granting of tariff 
exemptions on domestic products (pub lishing paper, vehicles, sugar) and health care (acetic acid). 
 Purposes and coverage of licensing 
 2. 
 
 - Licences for a group of textile headings for non-Mercosur countries.   - Licences for the importation of oils (N CM 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 a pplicable to produc ts of any origin. 
  - Raw sugar (NCM headings 1701.11.00. 00, 1701.12.00.00) and refined sugar 
(NCM headings 1701.91.00.00 and 1701.99.00.00). 
 
 - 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 Directorate 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). 
  - Acetic acid (NCM headings 2915.21.00.10;  2915.21.00.90). 
 
3. Answered under point 1.  4. Licensing is not intended to restrict the quan tity of imports.  In the case of car imports, the 
National Directorate of Industry checks th e values.  Licence approval is automatic. 
 
5. Licences for textiles, footwear, oils, publishing  paper, and acetic acid were 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-application of the system is not left to administrative discretion. 
 
 The single customs document (DUA) also establishes, as a prerequisite for registration, the licence number granted by the body to which app lication is made.  The DUA cannot, therefore, be 
registered in the absence of the corresponding licence, where this is required by the licensing decree. 
  G/LIC/N/3/URY/5 
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   The Executive may abolish the system 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 obligation.  Imports of sugar and publishing paper are based on an 
assessment of the normal consumption and/or local market prices of the importing companies.  V. The minimum length of time for the processing of  licences for oils, sugar, (footwear, textiles), 
publishing paper, acetic acid and pr oducts of the automotive industry 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, footwear and textiles, publishing paper and acetic acid, the 
interested party submits the application to the National Directorate of Industry.  The data are 
processed, the licence is issued and communicated directly to the National Customs Directorate 
(electronically).  Licences for oils, 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) providing the following information:  identity of the import intermediary, single tax payer identifica tion number (RUC), Social Insurance Bank (BPS) 
details and domicile;  the volume of sugar to be imported;  the classification of the sugar to be 
imported according to the provisions of Article 19 of the relevant Decree;  the import intermediary's 
pro forma  invoice detailing the conditions of sale (deliv ery date, method of payment and means of 
transport) or in cases of direct importation, that is with no intermediary, the c.i.f. value of imports and all entry costs;  and a pro forma  invoice from a domestic sugar manufacturer for the same quantity as 
specified in paragraph (B), the same classification as specified in paragraph (C) and under the same 
terms of purchase as specified in paragraph (D).  If a pro forma  invoice cannot be obtained from any 
domestic sugar manufacturer, supporting documents are to be submitted as proof that it was 
requested, at least ten working days prior to th e application, in a proper and timely fashion. 
  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 December  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. 
  The National Directorate of Industry issues im port licences upon submission of substantiated 
applications by interested importers, supporte d by documentary evidence that the goods to be 
imported are:  (A) engines for the propulsion of vehicles of Chapter 87 of the NCM, of a cylinder 
capacity exceeding 3,500 cm
3 (NCM heading 8408.20.90.00);  (B) intended to replace engines that are 
impossible to repair as a result of an accident or major damage, or which warrant replacement by the original supplier in compliance with the terms of wa rranty;  (C) intended for agricultural or industrial 
machinery;  (D) intended for industrial assembly of  public transport or freight vehicles, where the G/LIC/N/3/URY/5 
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  engines or kits for which the licence is being app lied for are to be used in the assembly of such 
vehicles.   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 th e corresponding 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 th e applicant).  When 7 per cent or 6.5 per cent is 
credited, a certificate is issued for submission to the Directorate-General of Taxation (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. 
  These firms may then transfer the money from their current account to the importers of 
vehicles assembled in the place of origin.  The condi tions of transfer are a matter for the individual 
firms - the application to the DNI concerns a specifi c dollar amount.  In this way, the overall tariff rate 
payable 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 th ereto also provide that, once 90 days have 
elapsed from the date of export, the amount credite d to the firm's current account (10 per cent, 
7 per cent or 6.5 per cent of the total f.o.b. expor t value) may, if it was not used for purposes of 
transfer to another company, be allocated for the payment of taxes to the DGI.  The National 
Directorate of Industry issues the corresponding certificate for submission to the DGI for the purpose of obtaining reimbursement of import duties in acco rdance with the provisions of Decree No. 558/994 
of 21 December 1994 and above-mentione d Decree No. 60/999 of 3 March 1994. 
 
 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 expa nded 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 Trade Policy Advisory Unit of the Ministry of the Economy and Finance is also required.  The impor ter thus deals with only one body.  Licences for 
publishing paper are submitted for processing and appr oval to the 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.   G/LIC/N/3/URY/5 
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  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. 
 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. The forms have not changed from those ava ilable previously.  Presentation of a commercial 
invoice will be requested in all cases. 
 
11. The documents normally needed for the i ssue 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. 
 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 utilization or non-utilization 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 prerequis ite 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.  G/LIC/N/3/URY/5 
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  Note: List of acronyms used in this document: 
 
MIEM - Ministry of Industry, Energy and Mines DNI - National Directorate of Industry MEF - Ministry of the 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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