Uruguay WT/TPR/S/263/Rev.1 
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  III. TRADE POLICIES BY MEASURE 
(1) OVERVIEW  
1. Since the previous review in 2006, Uruguay h as continued to adopt measures to streamline 
and computerize customs formalities and hence to facilitate international trade.  Having made 
considerable progress in this respect, some aspect s of customs procedures could nevertheless be 
improved, for example, by lowering the percentage of products subject to physical and documentary 
inspection, by intensifying its risk analysis  system, and reducing and unifying registration 
requirements.  Similarly, the mandatory use of a customs broker for the different import formalities 
could be pushing up import-related costs.  Ur uguay's National Directorate of Customs (DNA) 
determines customs value following the provisions in the WTO Customs Valuation Agreement and 
Uruguay's domestic legislation, which applies the principles in the WTO Agreement, although its 
notification to the WTO is still pending. 
2. Since 1995, Uruguay has applied the MERCOSUR Common External Tariff (CET), with 
some exceptions covering approximately 13.5 per cent of tariff headings.  All tariffs are ad valorem .  
Generally speaking, tariff levels remained relativel y stable throughout the period under review, with 
a simple average MFN rate of 9.4 per cent in 2011, sli ghtly higher than the 2005 rate of 9.3 per cent.  
This was largely thanks to the change in the tari ff nomenclature, which resulted in an increase in the 
number of tariff lines, although there was also an increase in the average tariff for certain products 
such as dairy produce, footwear and transport equipment.  The average applied MFN tariff was 
9.6 per cent for agricultural products (WTO defin ition) and 9.3 per cent for non-agricultural products.  
The product groups with higher than average tariff ra tes in 2011 notably include footwear, textiles and 
clothing, and food preparations.  Uruguay's tariff structure shows a marked albeit modest escalation even though, on average, tariff disper sion is relatively low, with a co efficient of variation of 0.8.  
Some product groups with the largest tariff escalat ion include textiles and made-up articles, wood 
products, non-metallic minera ls, food and beverages. 
3. Uruguay has bound all its tariff lines within the WT O at levels ranging from 6 to 55 per cent, 
with a total of 23 brackets.  The average bound tari ff is 30.7 per cent;  for agricultural products (WTO 
definition), the average is 35.2 per cent, and for no n-agricultural products 30.0 per cent.  Generally 
speaking, applied tariffs are considerably lower th an bound tariffs with the exception of 35 lines for 
which the applied rate was e qual to the bound rate in 2011. 
4. In August 2011, Uruguay granted tariff preferen ces for imports from Argentina, Brazil and 
Paraguay within the MERCOSUR framework;  and fro m the Plurinational State of Bolivia, Chile, 
Colombia, Cuba, Ecuador, Mexico, Peru and the Bolivarian Republic of Venezuela under various 
Economic Complementarity Agreements (ECAs).  For goods not covered by these Agreements, the 
LAIA's general regional tariff preference mechanism (PAR) applies.  Uruguay also grants preferences 
to countries with which MERCOSUR has concluded fr ee trade agreements, such as Egypt and Israel.  
In addition, MERCOSUR signed a Fixed Preferences Ag reement with India.  The applied preferential 
tariff varies according to trading partner and ra nges from an average of close to zero for the 
Plurinational State of Bolivia and Chile to 9.3 per cent (just below the MFN average) for India. 
5. Uruguay's legislation allows those engaged in  industrial activities to make use of the 
temporary admission, stock replacement and drawback  schemes for a maximum period of 18 months.  
During the period under review, Uruguay eliminated so me of the charges affecting imports, such as 
the commission of 2.5 per cent of the c.i.f. value charged by the Bank of the Eastern Republic of 
Uruguay (BROU), and the Contribution to the Financing of Social Security (COFIS), which was WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 34 
  
  applied both to imports and to domestic industriali zed products.  VAT rates were also reduced, but 
only slightly.  Uruguay still, however, continues to appl y a consular fee to imports;  the elimination of 
this fee, planned for 1 January 2011, was cancelled a nd the fee continued to be charged at the rate of 
2 per cent of the c.i.f. value of imports. 
6. Although efforts have been made to reduce th e charges applicable to imports, notably the 
Specific Internal Tax (IMESI), these are still high and add to import costs.  The IMESI regime and its 
rates have been the subject of several amendments since the previous review of Uruguay's trade policy.  The goods subject to the highest IMESI ra tes are alcoholic beverages, on which the maximum 
rate is 85 per cent, tobacco (70 per cent) and petr oleum products (133 per cent).  In some cases, the 
IMESI is paid on notional values determined by the Executive.  For products of the tobacco industry, 
the notional price is calculated as the selling price multiplied by a factor that ranges from 
1.66 (tobacco) to 5.40 (cigarettes). 
7. Uruguay did not make active use of continge ncy measures during the period under review.  
No investigations regarding countervailing or safeg uard measures were initiated.  No anti-dumping 
measures have been imposed since 2006, when the anti-dumping duties imposed for three years on 
imports of pure refined vegetable oil from Argentina expired.  In 2010, Uruguay introduced measures 
to prevent circumvention of anti-dumping duties,  creating a mechanism whereby anti-circumvention 
measures could be applied after the introduction of  an anti-dumping measure, based on the results of 
an investigation conducted at the request of an in terested party or ex officio by the authorities.  
In 2010, an anti-dumping investigation was initia ted and there have been no notifications on 
safeguards or countervailing measures since July 2003. 
8. Uruguay requires non-automatic import licences fo r the import of certain products such as 
motor vehicles, sugar and acetic acid.  In additio n, some products require prior authorization from 
a government authority for sanitary or phytosanitary , safety or environmental protection reasons.  By 
August 2011, Uruguay had only submitte d six notifications of draft technical regulations to the WTO 
and one notification concerning a measure already adopted.  The ministries and bodies responsible for 
drawing up technical regulations may initiate the pr eparation of a technical regulation on their own 
initiative or at the request of a third party.  If th e proposed technical regulation is deemed to affect 
trade, the draft is sent to the WTO to allow Memb ers to submit comments.  The technical regulations 
generally follow regional or inte rnational guidelines and apply e qually to domestic and imported 
products.  Uruguay has submitted a total of 16 notifica tions (up to the end of November 2011) to the 
WTO Committee on Sanitary and Phytosanitary Measur es, seven of them since the previous Trade 
Policy Review in 2006.  In general, sanitary and phytosanitary certificates are required depending on 
the level of risk and are issued by the country of origin for animals, plants and animal and plant products.  In addition, the products may be subject to other requirements such as prior authorization or 
registration. 
9. Uruguay grants fiscal incentives for exports u nder a number of schemes;  the refund of 
indirect taxes on exports requires that the product exported contain a minimum of 20 per cent of domestic inputs.  The amount of the refund is calcula ted as a percentage of the f.o.b. value of the 
export.  Law No. 18.083 amended Uruguay's tax regime, which meant recalculating the amount of tax 
refunds on exports.  Refunds may va ry between 2 to 4 per cent of the f.o.b. value of the exported 
product, depending on the burden of indirect taxati on of domestic inputs incorporated in the product. 
10. Uruguay notified its export promotion scheme for the automotive industry to the WTO as 
a measure involving subsidies and requested an exte nsion of the transitional period for granting export 
subsidies pursuant to Article 27.4 of the SCM Agre ement.  Uruguay requested and obtained a further Uruguay WT/TPR/S/263/Rev.1 
 Page 35 
 
 
  extension of this transitional period beyond 31 December 2009 until the end of 2013, with a final 
phase-out period of two years, to end no later than 31 December 2015.  Uruguay has undertaken commitments in the WTO regarding export subsidies for certain agricultural products and has notified 
that, in practice, it has not granted subsidies. 
11. Uruguay has had a free zone regime since 1987.  Any type of activity, whether commercial, 
industrial or services, can be carried out in free zon es, without any limitation.  Companies operating in 
a free zone are exempt from all national taxes, but not from employers' contributions to social security 
for staff.  Users of free zones may import goods, services and raw materials free of import duty or taxes, irrespective of their origin.  Goods produced  in free zones may be sold in Uruguayan customs 
territory without restriction, subject to payment of all customs duties and taxes. 
12. The law prohibits taxes on exports, except for those on exports of raw hides, salted, pickled or 
wet-blue (HS heading 4101 and HS sub-headings  4104.11 and 4104.19), which are subject to an 
export tax of 5 per cent.  Between February 2004 a nd July 2008, exports of rice, whatever the degree 
of processing, and rice products were subject to a ta x of 5 per cent on their f.o.b. value in order to 
finance the Funds for the Financing and Restructuring of the Rice Sector.  These Funds were 
abolished in 2008 so the tax on rice exports was elim inated.  Exports of bovine, sheep, pig, horse and 
poultry meat and small game are taxed at 1 per cent  of their f.o.b. value in order to finance the 
Sanitary Inspection Fund (FIS).  This contribution to the FIS also applies to the domestic market sale of beef and sheep meat for consumption and bovine a nd pig meat for industry.  Exports of some other 
agricultural products are subject to taxes or levi es in order to finance agricultural organizations. 
13. A major achievement since the previous re view in 2006 was the adoption of the Law on 
Freedom of Trade and the Preservation of Free Competition (Law No. 18.159) and its implementing regulations (Decree No. 404/007).  Law No. 18.159 entered into force in August 2007 and regulates 
mergers and acquisitions, prohibits anti-competitive practices and abuse of dominant position, creates 
a new competition authority, establishes procedur es for investigating anti-competitive practices, 
increases penalties and improves transparency.  A Commission for the Promotion and Defence of 
Competition was also created and has been in operation since 2009.  Its responsibilities include 
regulation, investigation, imposition of san ctions and prior control of mergers. 
14. Law No. 16.906 of 7 January 1998 on the Pr otection and Promotion of Investment, 
implemented by Decree No. 455/007 of 26 November 2007, sets the general framework for investment incentives and promotion in Uruguay, mainly  in the form of tax breaks.  During the period 
under review, investment regulations were modifi ed by Decree No. 455/007, which changed the 
regulations on investment and offered a wider range  of incentives to companies in the form of a new 
investment incentives scheme.  Uruguayan law allows  incentives to be granted for activities which, 
inter alia , facilitate the expansion and dive rsification of exports or prom ote the use of local labour and 
inputs, incorporate technical progress, boost the activities of SMEs, contribute towards geographical 
decentralization and utilize cleaner technologies. 
15. State participation in the Uruguayan economy conti nues to be significant, particularly in the 
services sector.  State-owned enterprises operate in key sectors such as electricity, fuel, drinking water 
and sanitation.  They are also present in telecommunications, air and rail transport, sea ports and financial services.  In 2010, as a whole, these compan ies accounted for 6.6 per cent of GDP.  Some 
State enterprises perform activities considered to be public services, while others operate as legal 
monopolies or maintain a dominant position in thei r respective markets.  Uruguay has notified the 
WTO that the only State-trading enterprise in exis tence is the National Fuel, Alcohol and Portland 
Cement Authority (ANCAP), which has a monopoly of  imports and refining of crude petroleum and WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 36 
  
  petroleum products, with the exception of lubricants and asphalt, and also of the import and export of 
fuel. 
16. Uruguay is not a party to the WTO Plurilateral Agreement on Government Procurement.  Its 
government procurement and contracting regime is  essentially governed by the Harmonized Text of 
the Law on Accounting and Financial Administration (T OCAF).  It is mainly a decentralized regime, 
although the general regulations a pply to all of the State procurement agencies governed by public 
law, with a few specific exceptions.  For the past few years, procurement of food and medicines has 
been centralized.  Over the past decade, Uruguay has taken steps to enhance the efficiency and 
transparency of government procurement procedur es and to strengthen the system's institutional 
framework.  At the same time, it has resorted to the government procurement system as a tool for 
promoting domestic industry by granting preference margins.  In 2008, the preference margin was reduced from 10 per cent to 8 per cent, although its scope was expanded by the decision to apply it to 
the price and not only to the domestic component, as had previously been the case.  At the same time, 
the local content requirement for a product to be  considered as a domestic product was reduced from 
40 to 35 per cent.  In 2010, a subprogramme on gove rnment procurement to de velop microenterprises, 
small and medium-sized enterprises (MSMEs) wa s introduced, granting preferences from 8 to 
16 per cent for microenterprises and small enterprises and from 4 to 12 per cent for medium-sized enterprises. 
17. Since its previous review in 2006, Uruguay h as not introduced any major amendments to its 
patent, trademark and copyright la ws, most of the changes having b een made before 2000.  However, 
there have been a number of legal amendments with  respect to the protection of plant varieties.  
Parallel imports of patented products are a llowed, but not of copyright-protected goods. 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures, documentation and registration 
18. The DNA, part of the Ministry of the Economy and Finance (MEF), is responsible for 
administering import procedures.  During the peri od under review, some changes were made to 
Uruguay's customs legislation and customs documentation was simplified. 
19. The authorities have indicated that, as part of  the project to modernize the DNA, a digital 
Single Customs Document (DU) is being prepared, consisting of a platform of technology-based services to allow the dematerialization of the DUA and supporting documents.  A series of measures 
taken in connection with this project include combining all the provisions on import, export and 
transit into one regulatory corpus and dissemina ting it electronically, together with use of the 
Electronic Customs Document, which reproduces the images on the hard copy;  electronic signatures 
are allowed in the form of certificates issued by the Uruguayan Post Office under an agreement signed 
between the DNA and the Agency for the Developm ent of e-Government and the Information and 
Knowledge Society (AGESIC).
1 
                                                      
1 The legal basis for this project is Law No. 18.600 of 5 November 2009, which recognizes the 
admissibility, validity and legal application of electroni c documents and electronic signatures, together with 
Law No. 18.694 of 21 October 2010 on the maintenance, conservation and filing of documents relating to 
customs operations. Uruguay WT/TPR/S/263/Rev.1 
 Page 37 
 
 
  20. The import regime is regulated by Urugua y's Customs Code (approved by Decree-Law 
No. 15.691 of 27 November 1984).2  The codification for the procedures is to be found in Decree 
No. 173/005 of 6 June 2005 (which provides for the incorporation of Decision No. 50/004 of the MERCOSUR Common Market Council (CMC) approving the rules on the customs clearance of 
goods into Uruguay's domestic legal system) and Decree No. 312/998 of 3 November 1998.
3 
21. Although there are no registration requirements for importers other than the obligation to be 
registered in the Single Register of Taxpayers, there are registration requirements for certain products (Table III.1).  The registration of me dicines and related pr oducts, raw materials, 
semi-processed medicines and cosmetics for human use is valid for five years;  other registration has 
no time-limit.  In addition, the import of certain products is subject to registration requirements for 
sanitary or phytosanitary reasons (see section (2)(ix)). 
Table III.1 
Registration requirements for importers and their products 
Product Requirement Registration authority/ 
issuer Legal basis 
Insecticides, acaricides, nematicides, 
rodenticides, bactericides, fungicides 
and phytoregulators and products for similar agricultural use Registration of the 
product;  marketing 
authorization  Ministry of Livestock, 
Agriculture and 
Fisheries (MGAP) Decree No. 149 of 5 March 1977 
Medicines and similar products, raw 
materials, semi-processed medicines 
and cosmetics for human use (including sunscreens classified as 
cosmetics) Registration of the 
importer;  registration of 
the bulk product (semi-processed) in the 
case of medicines and 
solely finished products in the case of cosmetics;  
certification of 
authorization from the country of origin  Health Products Division, 
Department of Medicines and 
Foodstuffs, Cosmetics and Household Hygiene Products 
in the Ministry of Public 
Health (MSP) Decree-Law No. 15.443 of 5 July 1983;  
Decree No. 521 of 22 November 1984;  
Decree No. 324 of 12 October 1999 (for medicines), and Decree No. 95/990 of 
1990  (for cosmetics).  The registration of 
pharmaceuticals registered and manufactured in a producing State Party, 
similar to products registered in the 
receiving State Party within the MERCOSUR framework, is governed by 
the regulations approved by GMC 
Resolution No. 23/95  
Medical equipment and therapeutic devices, diagnostic reagents Registration of the 
importer and the product;  authorization 
from the country of 
origin Department of Medical 
Technology in the MSP Decree No. 165 of 8 June 1999 
Ophthalmic crystals (or their plastic 
substitutes), whether or not coloured, 
for therapeutical or protective use Registration of the 
importer Department of Medical 
Technology in the MSP Decree No. 474 of 30 July 1968 
Beverages (non-alcoholic beverages, 
mineral waters and sodas, other 
non-alcoholic beverages) Registration of the 
importer and the productFood Regulation Service or 
Bromatology Service in the 
relevant municipal authority 
for beverages with nutritive 
sweeteners and waters and Food Department in the MSP 
for beverages with 
non-nutritive sweeteners and bottled waters Decree No. 184 of 3 June 2004 
                                                      
2 The Uruguayan Customs Code can be consulted online on the DNA's website.  Viewed at:  
http://www.aduanas.gub.uy/ BIBLIOTECADEDOCUMENTOS/DE CREE NO.-LEY-15691.PDF. 
3 The text of Decree No. 173 of 6 June 2005 can be viewed at:  ht tp://www.aduanas.gub.uy/ 
BIBLIOTECADEDOCUMENTOS/Decree%20173-05.pdf. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 38 
  
  Product Requirement Registration authority/ 
issuer Legal basis 
Household hygiene products Registration of the 
importer and the 
product;  certificate of 
authorization from the 
country of origin Department of Medicines and 
Foodstuffs, Cosmetics and 
Household Hygiene Products 
in the MSP Decree No. 307 of 2 August 2001 
Medical equipment emitting ionizing 
radiation Registration of the 
importer and the productDepartment of Technology in 
the MSP and the National 
Directorate of Nuclear 
Technology (DINATEN) in the Ministry of Industry, 
Energy and Mining (MIEM) Decree No. 53/004 of 12 February 2004 
Paints, varnishes, printers' inks and 
masterbatches Registration of the 
importer and labelling 
requirement Ministry of Housing, Land 
Management and the 
Environment (MVOTMA)/ 
National Directorate of 
Environment (DNIMA) Law No. 17.775/2004, Decree 
No. 69/011 of 15 February 2011, in the 
text of 26 August 2011 
Finished or preformed packages or their raw materials Registration of the 
importer MVOTMA/DNIMA Law No. 17.849/2004 
Source : WTO Secretariat. 
22. Customs clearance requires the involvement of a customs broker.  Pursuant to Article 82 of 
the Customs Code, customs brokers are authorized to transact any customs operations, pursuant to the 
provisions of Law No. 13.925 of 17 December 1970 a nd amendments thereto.  In accordance with the 
provisions in Decree No. 312/998 of 3 November 1998,  imports of goods must be declared to the 
DNA using the DUA.  Using the information supplied by the importer, the customs broker completes the DUA electronic form and the customs value d eclaration (DVA) and sends them to the DNA.  
After receiving a DUA registration number, the cust oms broker pays the duties applicable at the 
BROU, which informs the DNA that they have b een paid.  The customs broker then receives 
a notification from the DNA which, on the basis of predetermined parameters (risk analysis), assigns 
an inspection channel, although this may be attr ibuted randomly.  The average time required for 
clearance is six hours. 
23. Decree No. 173/005 of 6 June 2005 identifies th ree inspection channels :  red, orange and 
green.  In the green channel, the goods are clear ed immediately without any verification of the 
documents or physical inspection;  in the orange ch annel, the goods are subject to verification of the 
documents and, if these are found to be in order,  the goods are cleared (if this is not the case, 
additional documentation has to be submitted or a physical inspection may even be decided);  in the 
red channel, the goods are subject both to verificati on of the documents and to a physical inspection.  
Whatever the chosen channel, the declaration and the person making it may be subject to subsequent 
control, including the customs valuation.  The au thorities have indicated that, in 2010, 19 per cent of 
imports went through the red channel, compared to 57 per cent in 2006, while 10 per cent went 
through the orange channel and 71 per cent through the green channel. 
24. In order to complete the import formalities, th e original DUA form must be accompanied by 
the following original documents:  final co mmercial invoice;  copy of the transport 
document (shipping, air or road manifest);  invoice showing freight and insurance paid (where these 
are not specified in the terms of delivery for the goods and are not declared in the transport 
document);  the packing list (where applicable);  th e certificate of origin, if required;  as well as any 
other document, decision, certificate or authoriza tion needed for import (for example, a phytosanitary 
or animal health certificate) or for eligibility for preferential treatment for tax or non-tax reasons.  The 
cost of the computerized service determined by  Article 170 of Law No. 16.320 of 1 November 1992 Uruguay WT/TPR/S/263/Rev.1 
 Page 39 
 
 
  and Decree No. 367/992 is 0.2 per cent of the c.i.f. value of the imported goods, with a maximum of 
US$50. 
25. There is an urgent clearance scheme for the import of certain goods.4  If it is decided to 
proceed with urgent clearance, provisional documents  may be provided.  For example, it is enough to 
provide proof that the freight and insurance i nvoice and the commercial invoice exist and correspond 
to the data declared, but these documents do not have to  be submitted physically at the time of import.  
Missing documents and data must, however, be furn ished within 15 days following the date of 
submission of the provisional documents. 
26. There are special customs procedures and/or documentation requirements for certain food 
products, textiles and motor vehicles, as well as for various goods in transit (Table III.2).  Some of 
these products, such as oils, refined sugar for indust rial purposes, textile products and footwear are 
also subject to import licences (Table III.9). 
Table III.2 
Special requirements for customs procedures or documentation 
Product Special requirements Legal basis 
Oils Inspection must be through the red channel Decree No. 275/001 of 17 July 2001 
Edible refined vegetable 
oil Inspection must be through the red channel and samples 
must be taken for analysis 
Deposit applicable to imports  of pure refined vegetable 
oil originating in or coming from Argentina amounting to US$0.32 per litre (abolishe d on 15 February 2002) Decree No. 469/001 of 30 November 2001 
Refined sugar for 
industrial use Inspection must be through the red channel and the 
Uruguayan Technological Laboratory (LATU) must 
inspect the product Decree No. 57/006 of March 2006 and Decree 
No. 284/011 of July 2011 
Whisky Special customs transit regi me, including use of a special 
form and deposit of 140% of the customs value O/D (Order) No. 79/996 of 6 September 1996;  
Decree No. 353/996 of 5 September 1996; 
Decree No. 471/996 of 5 December 1996 
Cigars, cigarettes and 
tobacco (NCM 24.02) Special customs transit regime, including use of a special 
form and deposit of 140% of the customs value O/D No. 79/996 of 6 September 1996; 
Decree No. 353/996 of 5 September 1996;  Decree 
No. 471/996 of 5 December 1996 
Natural gas All import or transit DUAs are dealt with by the 
Colonia Customs Authority 
Clearance takes place the following month and customs 
brokers and importing firms have a period of 10 calendar 
days in which to submit the DUAs corresponding to the 
month immediately preceding  DNA O/D No. 160/002 of December 2002 
Textile products from 
countries not belonging 
to MERCOSUR (as of 
1 February 2001) Inspection must be through the red channel;  samples are 
taken for technical analysis (for certain products) 
Special import duties (between January 2001 and 
June 2002) Decree No. 394 of 27 December 2000; 
O/D No. 54/000 of 23 November 2000 
Footwear (Chapter 64 of the NCM) Inspection must be through the red channel;  samples 
must be taken when the National Directorate of 
Industry (DNI) so requires Decree No. 265 of 11 July 2001and Decree 
No. 251/005 of 15 August 2005 
                                                      
4 Goods of a commercial nature (live animals;  animal  or plant fresh, chilled or frozen food products;  
fresh flowers (NCM heading 0603.10.00));  some biologi cal or pharmaceutical material s;  radioactive, toxic, 
inflammable or explosive materials;  newspapers (heading 4902.10.00);  arms, explosives, ammunition and material for military use;  any other goods which, b ecause of natural disasters or national emergency, are 
authorized when these occur;  and bulk goods, shipped by sea (only where, because the unloading of the ship so 
requires, this must be done outside the working hours or days of the customs offices). WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 40 
  
  Product Special requirements Legal basis 
Phonograms Certificate issued by the Uruguayan General Association 
of Authors (AGADU) showing that they meet the 
copyright requirements, unless there is already a contract 
with the AGADU, except for:   phonographic material 
solely for broadcasting purposes (a maximum of 3 copies 
of each phonogram) by broadcasting companies;  parcels sent by international post for non-commercial purposes 
of a value of up to US$50 Decree No. 134/995 of 28 March 1995, repealed by 
Decree No. 154/004 of 3 May 2004 
Mobile telephones DJAC code attached to the DUA, showing the 
identifying number and the serial number of each article Decree No. 131/003 of 9 April 2003; 
DNA communication No. 2/003 of 22 April 2003 
Used vehicles Ban on the import of used vehicles.  Exceptions may be 
allowed subject to a certificate of need from the MIEM 
and the Ministry of Transport and Public Works (MTOP)Article 1 of Law No. 18.802 of 17 August 2011, 
which extended the provision in Article 1 of Law 
No. 17.887 of 19 August 2005, extended by the 
single article in Law No.18.532 of 14 August 2009 
Source : WTO Secretariat. 
27. Customs disputes are governed by general rules:   Law No. 15.524 of 9 January 1984 (Basic 
Law on the Tribunal for Administrative Disputes)  and Decree No. 500/991 of 1 December 1991. 
28. Uruguay has adopted the rules common to ot her MERCOSUR countries with regard to 
customs clearance.  Decree No. 173/005 of 6 June 2005 provides for the incorporation of Decision CMC No. 50/004 approving the Rules on the Customs Clearance of Goods into Uruguay's domestic 
legal system. 
(ii) Customs valuation 
29. Uruguay has applied the WTO Customs Valuati on Agreement since January 2001.  It was 
given the five-year period allowed to developing coun tries to apply the Agreement's provisions and an 
additional period of one year in order to apply the computed value as the basis for customs valuation.  Uruguay has notified its domestic legislation (D ecree No. 574/994 of 29 December 1994) and in 2001 
replied to the questions in the check -list of issues on customs valuation.
5 
30. The DNA determines the customs value follo wing the provisions in the WTO Agreement on 
Customs Valuation and Uruguay's domestic legisl ation, which includes the principles in the 
Agreement.  The DNA may apply a valuation based on a value other than the transaction value if 
there are doubts concerning the classification of a product or its valuation.6  In this case, it applies 
Decision 6.1 (Decision on Cases where Customs Admini strations Have Reasons to Doubt the Truth or 
Accuracy of the Declared Value) of the WTO Technical Committee on Customs Valuation.  The 
authorities have indicated that the transacti on value is used in 98 per cent of cases. 
31. In order to determine the customs value, Urugua y applies Decision 3.1 (Treatment of Interest 
Charges in the Customs Value of Imported Goods) of the WTO Technical Committee on Customs Valuation concerning the non-inclusion of financial interest charges in the calculation of customs 
value if these are distinguished from the price actuall y paid or payable and are considered normal in 
                                                      
5 WTO documents WTO G/VAL/N/1/URY/1 and G/VAL/N/2/URY/1 of 19 January 2001 and 
19 April 2001, respectively. 
6 Customs valuation regulations, ALADI/CR/Resolution 226 of 5 March 1997, Article 8 (Spanish 
only). Uruguay WT/TPR/S/263/Rev.1 
 Page 41 
 
 
  the light of the charges in effect.  Special provisi ons apply to the determination of the customs value 
of carrier media bearing software (excluding the data or instructions).7 
32. In order to determine the customs value of u sed goods in the case of capital goods, computer 
and telecommunications goods, the transaction value is used when the goods have been the subject of 
sale immediately prior to import.  If there has be en no prior sale, the customs value is the price 
actually paid or payable (or the value when the pr oduct was new if the importer cannot prove the price 
actually paid or payable), adjusted for depreciati on on the basis of the date of purchase as follows:  
20 per cent for up to two years;  30 per cent for two to four years;  40 per cent for four to six years;  and 50 per cent for over six years.
8  According to Decree No. 373/995 of 5 October 1995, the basis for 
customs valuation of other used goods is the value of a like good when new. 
(iii) Rules of origin 
33. Uruguay notified to the WTO the LAIA's general regime on the rules of origin, the rules of 
origin in the LAIA's Partial Scope Agreements a nd the MERCOSUR regime on the rules of origin in 
its agreements with third parties outside the sc ope of the LAIA as preferential rules of origin.9  
Uruguay has notified the WTO that it does not have non-preferential rules of origin.10 
34. According to LAIA Resolutions No. 78 of 24 November 1987 and No. 252 of 4 August 1999, 
the LAIA's general rules of origin apply to agreem ents signed within the LAIA framework if these do 
not define their own rules of origin.  According to these rules, origin applies to products in the 
following cases:  (i) if they have been processed in th e territory of one of the signatories using solely 
its own materials or materials from other signatory countries;  (ii) where materials from 
non-participating countries have been used and ther e has been a change in the tariff heading;  or 
(iii) when this criterion of a change in the tariff h eading cannot be met, the c.i.f. value of inputs of 
materials from third countries does not exceed 50 per cen t of the f.o.b. value of the final product.  
Where goods are assembled or mounted, the c.i.f. value of the inputs from third countries may not 
exceed 50 per cent of the f.o.b. value of the fina l product, except in the case of lesser developed 
countries (these are the Plurinational State of Bolivia, Ecuador and Paraguay), for which the limit is 
60 per cent. 
35. In MERCOSUR, there are both general and specific rules of origin.11  According to the 
general rules, origin applies as follows:  (a) to products wholly obtained or produced within 
MERCOSUR;  (b) where materials from third countri es are used to produce the goods, and there has 
been a change in the tariff heading (materials unde r the same heading as the product exported may be 
used provided they do not exceed 10 per cent of the f. o.b. value of the goods);  or (c) where the f.o.b. 
value of the final product does not contain more than 40 per cent of inputs from third countries (c.i.f. value).  This percentage also a pplies to assembly operations.  In both cases, Uruguay's 
exports to other MERCOSUR countries are temporar ily subject to preferential treatment, allowing for 
                                                      
7 O/D (Order) No. 82/996 of 12 September 1996 (which follows Decision 4.1 (Valuation of Carrier 
Media Bearing Software for Data Processing Equipment) of the WTO Technical Committee on Customs 
Valuation). 
8 Decree No. 567/994 of 29 December 1994. 
9 WTO document G/RO/N/5 of 1 November 1995. 
10 WTO document G/RO/N/12 of 1 October 1996. 
11 The basic rule governing the MERCOSUR regime of origin is Decision No. 01/09, incorporated into 
the domestic legal system by Decree No. 169/011 of 5 May 2011.  In addition, Decisions No. 03/05 and 
No. 16/07, as well as Directives Nos. 2/10, 3/10, 4/10, 5/10, 14/10, 7/11 and 16/11 introduced amendments to 
the regime. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 42 
  
  50 per cent of inputs from third countries.  Trade in  certain dairy products, vegetable oils, meat and 
fish preparations, vegetable, fruit and food prepar ations, chemicals, textiles and made-up articles, 
footwear, steel and telecommunications and computer products is subject to specific rules of origin. 
36. Decision MERCOSUR/CMC/DEC.  No. 16/0712, MERCOSUR regime of 
origin (65th Additional Protocol) introduced changes to the regime.  The purpose of these changes was 
to take into account the differences in production structures, resulting from variations in economic 
size, and to boost intra-zone exports. 
37. Decision CMC/DEC.  No. 16/07 provides that  exports from Paraguay and Uruguay to other 
States Parties may not be subject to origin criteria less favourable than the exports of other countries.  
If such a case should arise, Uruguay or Paraguay may bring it before the CCM, which shall prepare as 
soon as possible the relevant amendments to be intr oduced into the MERCOSUR regime of origin in 
order to ensure compliance therewith.  As a result of  the application of this principle, Directives CCM 
Nos. 14/10 and 16/11 made requirements of or igin for various headings more flexible. 
38. In order to facilitate application of the MERCO SUR regime of origin both for the competent 
authorities and for businessmen, the CMC approved Decision CMC No. 01/09, which brings all the 
rules on the MERCOSUR regime of origin together in  one single instrument.  This Decision has yet to 
be approved by all member countries. 
39. In addition to MERCOSUR, other agreements signed by Uruguay within the 
LAIA framework have their own rules of origin .  The MERCOSUR Agreements with Chile (ECA 
No. 35) and the Plurinational State of Bolivia (ECA  No. 36) use a change in tariff classification as the 
overall criterion for determining origin.  Where this do es not apply, origin is deemed to exist if the 
c.i.f. value of the materials originating in third countries does not exceed 40 per cent of the f.o.b. 
export value of the final product.  There are special rules of origin in this Agreement for products of 
Chapters 28 and 29 of the HS, and for te lecommunications and computer products, inter alia , 
determined according to specific production processes.   In the Agreement with Bolivia, for assembly 
operations, the rule of 40 per cent must be followed even if there is a change in tariff heading. 
40. MERCOSUR's (automotive) Agreement with Mexico (ECA No. 55) defines the rules of 
origin for the automotive sector.  MERCOSUR's Ag reement with Peru (ECA No. 58) confers origin 
on:  goods wholly obtained in the territory of a signatory;  goods manufactured in the territory of 
a signatory exclusively from materials originating in  any of the signatories;  and goods manufactured 
in the territory of a signatory incorporating material s not originating in a signatory to the Agreement.  
In the latter case, the overall criterion used is a change  in the tariff classification.  Where this criterion 
does not apply or in the case of goods resulting from ass embly or mounting, origin is conferred if the 
c.i.f. value of the materials originating in third countries does not exceed 50 per cent of the f.o.b. 
export value of the final product for the first three years, 45 per cent for the fourth, fifth and sixth years, and 40 per cent as of the seventh year of validity of the Agreement.  The Agreement also 
provides for special origin regimes for some products of HS Chapters 50, 51, 52, 53, 55, 64 and 87, 
and allows regional cumulation, including materials or iginating from the Plurinational State of Bolivia 
and other countries belonging to the Andean Community. 
41. In the context of ECA No. 54, which defi nes the framework for relations between 
MERCOSUR and Mexico, in 2003 a free trade agreement was signed between Uruguay and 
Mexico (ECA No. 60).  Section No. 4 defines the ru les of origin to apply to trade and section No. 5 
defines the customs procedures for controlling and verifying origin.  This Agreement includes a 
                                                      
12 Incorporated into Uruguay's legal system by Decree No. 412/008 of 27 August 2008. Uruguay WT/TPR/S/263/Rev.1 
 Page 43 
 
 
  definition for products wholly obtained and an an nex with detailed rules of origin for all goods, 
providing for changes in tariff headings, value-adde d requirements in the signatory countries or a 
combination thereof. 
42. In the Agreement between MERCOSUR and Colo mbia, Ecuador and the Bolivarian Republic 
of Venezuela (ECA No. 59), rules of origin are de fined according to criteria that differ depending on 
the signatory country.  Origin is as follows:  pr oducts wholly obtained in a signatory country;  
products made from materials not originating in signatory countries but resulting from a process 
(including assembly or mounting) in a signatory countr y and giving rise to a change in tariff heading;  
if the c.i.f. value of the non-originating materi als does not exceed, in the case of Uruguay, 50 per cent 
up to 2011 (the first seven years in which the Agreement is in force) and 45 per cent as of 2012;  and 
products wholly obtained from materials originatin g in signatory countries.  The Agreement also 
determines special rules of origin for the automo tive industry and for some  other products, depending 
on the signatory country, which take precedence over the general rules of origin.  Special rules of 
origin apply to Uruguay's bilateral trade with part ners in certain agricultural products, petroleum, 
sulphur, textiles and footwear, inter alia . 
43. Chapter 4 of the free trade agreement between MERCOSUR and the State of Israel contains 
rules of origin applicable under the agreement.  Or igin is allowed for products wholly obtained in 
Israel or MERCOSUR;  products obtained exclus ively from materials originating in signatory 
countries;  and products made from materials not or iginating in signatory countries if processing in 
a signatory country results in a change in the HS f our-digit tariff heading, or if the c.i.f. value of 
non-originating materials does not exceed 50 per cent (60 per cent in the case of Paraguay)13 of the 
ex-factory value of the product exported.14 
44. There are also rules of origin in the agreements signed with the SACU and Egypt, but they are 
not in force. 
45. The Trade Policy Advisory Office in the MEF is  responsible for issuing certificates of origin 
for MERCOSUR agreements.  Certificates of origin for the automotive sector must be issued by the 
MIEM's DNI.  Nevertheless, some responsibility for issuing such certificates has been entrusted to 
three bodies in the private sector:  the Uruguayan Chamber of Industry;  the Uruguayan National Chamber of Trade and Services;  and the Cham ber of Commerce for Uruguayan Products.  The 
certificates are generally valid for 180 days, or two years in the case of the Agreement between Uruguay and Mexico (ECA No. 60). 
(iv) Tariffs 
(a) Tariff structure 
46. Uruguay's applied tariff has 11,345 lines (at the te n-digit level), with rates ranging from zero 
to 55 per cent (Table III.3).  The unnumbered M EF Decree of 27 December 2006 gave effect to 
Uruguay's Customs Tariff as of 1 January 20 07.  This is based on the MERCOSUR Common 
                                                      
13 A change in heading is deemed to apply when the value of the inputs used in production does not 
exceed 10 per cent of the f.o.b. value of the goods.  This does not apply in the case of Uruguay for products 
classified in Chapters 50 to 63 of the HS. 
14 The text of the agreement can be viewed on the we bsite of Paraguay's Ministry of Foreign Affairs as, 
pursuant to the Asunción Treaty, Paraguay is the depositary for all treaties and agreements concluded by 
MERCOSUR.  Viewed at:  http://www. mre.gov.py/dependencias/tratados /mercosur/registro%20mercosur/ 
mercosurprincipal.htm. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 44 
  
  Nomenclature (NCM), updated according to the Harmonized Commodity Description and Coding 
System (HS) 2007.15  All tariffs are ad valorem  and are levied on the c.i.f. value of the imported 
goods.  Uruguay grants at least MFN treatment to a ll its trading partners.  It does not levy seasonal, 
temporary or variable import duties. 
Table III.3 
MFN tariff structure, 2011 
(Per cent) 
  2011 
1. Total number of tariff lines 11,345 
2. Non- ad valorem  tariffs (% of all tariff lines) 0.0 
3. Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.0 
4. Tariff quotas (% of all tariff lines) 0.0 
5. Duty-free tariff lines (%  of all tariff lines) 14.8 
6. Average of lines exceeding zero (%) 10.5 
7. Domestic tariff "peaks" (% of all tariff lines)a 0.2 
8. International tariff "peaks" (% of all tariff lines)b 26.8 
9. Bound tariff lines (% of all tariff lines) 100.0 
a Domestic tariff peaks are defined as rates that exce ed three times the overall simple average applied rate. 
b International tariff peaks are define d as rates that exceed 15 per cent. 
Source : WTO Secretariat es timates based on data provided  by the Uruguayan authorities.  
47. The simple average MFN rate in 2011 was 9.4 pe r cent, slightly higher than the 2005 rate of 
9.3 per cent, largely owing to a change in the tari ff nomenclature involving an increase in the number 
of tariff lines, and to an increas e in the average tariff for certain  products such as dairy produce, 
footwear and transport equipment.  The average applied MFN tariff was 9.6 per cent for agricultural 
products (WTO definition) and 9.3 per cent for non-agricultural pr oducts (see Table III.4).  The 
product groups with higher than average tariff rate s in 2011 notably include arms and ammunition;  
footwear, hats and other headgear;  textiles and clothing;  and food preparations.  Uruguay's tariff 
structure shows relatively low dispersion, with a coefficient of variation of 0.8. 
Table III.4 
Summary analysis of MFN tariff, 2011 
Product description Number 
of lines Average 
(%) Range 
(%) Coefficient of 
variation Final bound 
averagea 
Total 11,345 9.4 0-55 0.8 30.7 
HS 01-24 1,521 10.2 0-55 0.5 35.2 
HS 25-97 9,824 9.2 0-35 0.8 30.0 
By WTO category      
Agricultural products (WTO defin ition) 1,399 9.6 0-55 0.6 34.5 
- Animals and animal products 263 9.1 0-16 0.5 37.1 
- Dairy products 44 18.2 12-28 0.3 46.8 
- Coffee and tea, cocoa, sugar, etc. 200 13.7 0-35 0.4 33.9 
- Cut flowers and plants 56 5.3 0- 4 0.7 29.1 
- Fruit, vegetables and garden produce 216 10.3 0-55 0.4 34.2 
- Cereals 41 6.6 0-2 0.7 45.7 
- Oilseeds, fats and oils and their products 134 8.3 0-25 0.6 34.3 
                                                      
15 Tariff amendments were introduced after this da te in the Fourth Amendment, as a result of the 
legislation approved by MERCOSUR. Uruguay WT/TPR/S/263/Rev.1 
 Page 45 
 
 
  Product description Number 
of lines Average 
(%) Range 
(%) Coefficient of 
variation Final bound 
averagea 
- Beverages and spirits 63 17.1 0-20 0.2 32.2 
- Tobacco 18 11. 7 0-20 0.7 28.6 
- Other agricultural products n.e.s. 364 6.4 0-14 0.6 31.9 
Non-agricultural products (WTO definition) 
(including petroleum)  9,946 9.3 0-35 0.8 30.1 
- Non-agricultural products (WTO definition) 
 (excluding petroleum) 9,920 9.3 0-35 0.8 30.1 
  - Fish and fish products 377 10.1 0-16 0.3 35.0 
  - Minerals, precious stones and metals 521 8.0 0-20 0.7 32.5 
  - Metals 857 11.0 0-20 0.5 33.6 
  - Chemicals and photographic products 3,242 7.0 0-18 0.8 24.1 
  - Leather, rubber, footwear, and travel articles 443 15.2 0-35 0.5 33.9 
  - Wood, wood pulp, paper and furniture 432 10.2 0-18 0.6 29.2 
  - Textiles and clothing  1,203 17.0 0- 35 0.3 34.4 
  - Transport equipment 225 10.1 0-23 0.9 32.2 
  - Non-electrical machinery 1,224 3.7 0-20 1.8 32.6 
  - Electrical machinery 664 9.3 0-20 0.9 32.9 
  - Non-agricultural products n.e.s. 732 10.9 0-20 0.8 32.8 
- Petroleum 26 0.4 0-6 3.6 35.0 
By ISIC sectorb      
Agriculture and fishing 565 6.8 0-16 0.6 33.5 
Mining 131 3.2 0-10 0.6 35.0 
Manufacturing 10,648 9.6 0-55 0.8 30.4 
By HS chapter      
  01  Live animals and animal products 687 9.2 0-28 0.4 36.6 
  02  Plant products 388 7.7 0-14 0.5 34.7 
  03  Fats and oils 85 10.4 0-25 0.5 34.0 
  04  Food preparations, etc. 361 14.8 0-55 0.4 33.8 
  05  Mineral products 208 2.4 0-6 0.8 35.0 
  06  Products of the chemical and related 
industries 3,025 6.7 0-18 0.8 24.2 
  07  Plastics and rubber 492 10.7 0-18 0.6 25.1 
  08  Hides and skins 330 11.9 2-20 0.6 34.4 
  09  Wood and articles of wood 140 7.3 0-14 0.6 20.5 
  10  Wood pulp, paper, etc. 259 10.6 0-16 0.5 33.9 
  11  Textiles and textile ar ticles 1,246 16.1 0-20 0.3 34.6 
  12  Footwear, hats and other headgear 101 24.2 0-35 0.3 32.1 
  13  Articles of stone 273 10.9 0-20 0.4 34.0 
  14  Precious stones, etc. 72 9.6 0-18 0.7 34.7 
  15  Base metals and articles of  base metal 830 11.6 0-20 0.5 33.5 
  16  Machinery and mechanical appliances 1,913 5.8 0-20 1.3 32.8 
  17  Transport equipment 238 9.8 0-23 0.9 32.3 
  18  Precision instruments 487 8.4 0-20 1.0 31.8 
  19  Arms and ammunition 20 20.0 20-20 0.0 34.4 
  20  Miscellaneous manufactured articles 181 17.6 0-20 0.2 33.8 
  21  Works of art, etc. 9 4.0 4-4 0.0 35.0 WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 46 
  
  Product description Number 
of lines Average 
(%) Range 
(%) Coefficient of 
variation Final bound 
averagea 
By stage of processing      
First stage of processing 1,312 6.7 0-20 0.6 34.2 
Semi-processed products 4,034 8.5 0-35 0.7 26.5 
Fully processed products 5,999 10.5 0-55 0.8 32.7 
a The bound rates correspond to the HS 2002 classification and the a pplied rates to the HS 2007 classification, consequently th ere 
may be a difference in the number of lines included in the calculations. 
b ISIC (Rev.2), excluding electricity (one line).  
Source : WTO Secretariat es timates based on data provided  by the Uruguayan authorities.  
48. Some 12.9 per cent of tariff lines are duty free.  The percentage of tariff lines that are not duty 
free and to which rates of 5 per cent or less apply account for 23.3 per cent of all lines (Chart III.1).  
Almost 55 per cent of lines are subject to rates below 10 per cent and 25.8 per cent to rates exceeding 15 per cent (international tariff peaks).  Tariffs of  35 per cent or more only apply to the following 
headings:  two sugar products subject to duty of 35 per cent, 25 products in the footwear sector to 
35 per cent, and peaches in syrup, subject to the highest rate of 55 per cent. 
(14.8%)(23.3%)
(16.7%)(18.4%)(25.8%)
(0.6%) (0.3%)
0102030405060708090100
05001,0001,5002,0002,5003,0003,500
Duty free >0-5 >5-10 >10-15 >15-20 >20-25 >25Chart III.1
Frequency distribution of MFN tariff rates, 2011
Number of linesaPer cent
Cumulative percentage
Number of lines (% of total)
The total number of ad valorem lines is 11,345.
WTO Secretariat calculations based on data provided by the Uruguayan authorities.a
Source : 
 
49. The tariff shows signs of escalation as imports of raw materials are subject to a lower 
rate (6.7 per cent) than semi-p rocessed products (8.5 per cent) a nd fully processed products (10.5 per 
cent) (see Table III.4).  Textiles and made-up artic les, wood products, non-metallic minerals, food and 
beverages are among the groups of products that show the largest tariff escalation (Chart III.2). Uruguay WT/TPR/S/263/Rev.1 
 Page 47 
 
 
  50. In 2010, import duties collected amounted to a total of Ur$8,478 million (US$471 million), 
contributing 5.1 per cent of total fiscal revenue, a nd representing 5.7 per cent of the c.i.f. value of 
imports of goods.16 
51. Uruguay has applied the MERCOSUR CET since 1975, with some exceptions.  The 
exceptions represent some 13.5 per cent of tariff headings and can result in the application of tariffs 
above or below the CET, taking into account the tariff binding commitments within the WTO.  Products from outside the zone subject to the general import regime pay a unified customs 
charge (TGA) equivalent to the CET;  for the ex ceptions, the TGA is the rate applicable.  Decision 
CMC No. 56/10 allows Uruguay to maintain a specifi c number of exceptions to the CET in addition 
to the common sectoral lists:  capital goods and com puter and telecommunications goods (see below).  
In addition, Decision MERCOSUR/CMC/DEC No. 18/09  authorizes any member to apply a tariff 
other than the CET for up to two years, in accord ance with its WTO obligati ons, when this has been 
authorized by the WTO Dispute Settlement Body or as a result of negotiations under Article XXVIII of the GATT 1994. 
0510152025Raw materials Semi-processed products Processed productsChart III.2
Tariff escalation by IS IC 2-digit industry, 2011
Per cent
Source :     WTO Secretariat calculations based on data provided by the Uruguayan authorities.Food and 
beveragesTextiles and 
clothingWood 
productsPaper, 
printingChemical 
substances, 
plasticsNon-metallic 
mineral 
productsBasic metal 
productsProcessed 
metal 
productsNOT  APPLICABLE
 
 
52. Pursuant to Decisions CMC No. 68/00 and No. 31/03 and amendments thereto (the latest of 
which is Decision CMC No. 58/10), MERCOSUR States Parties may maintain a list of NCM codes17 
temporarily exempt from the CET and this list vari es by country in terms of the time-limit and the 
number of codes.  In Uruguay's case, these excep tions correspond to 225 codes in the NCM and will 
                                                      
16 BCU (2011a) and MEF (2011b). 
17 The word "code" refers to eight digits in the NCM. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 48 
  
  remain in force until 31 December 2017.18  The list of exceptions is contained in Annex 3 to the 
unnumbered Decree of 27 December 2006, and was updated by Decrees Nos. 261/008, 271/009 
and 192/010. 
53. In conformity with Decisions CMC Nos. 69/00, 05/01, 02/03, 33/03, 34/03, 33/05, 39/05, 
40/05, 58/07, 61/07, 58/08, 59/08 and 57/10, like other MERCOSUR States Parties, Uruguay may 
temporarily apply rates other than the CET to goods  included in a list of capital goods (BK) and a list 
of computer and telecommunications equipment (BIT). 
54. Decision CMC No. 57/10 authorized Uruguay to maintain a rate of 2 per cent for imports 
from outside the zone up to 31 December 2018 for those products included in the BIT which 
correspond to 388 NCM codes.  The same Decision au thorized Uruguay to determine a list of codes 
subject to a zero per cent rate for products contai ned in lists submitted within the framework of the 
MERCOSUR Trade Commission.  As all the measures mentioned are provisional, the CMC is seeking to determine a permanent strategy to deal with BIT imports from outside MERCOSUR.  Decision CMC No. 58/08 set up an ad hoc group for this purpose and it should propose a common regime for the import of BIT not produced in MERCOSUR during the first half of 2014 so that it may 
come into force on 1 January 2016. 
55. For the products in the BK list, which correspond to 1,196 NCM codes, Decisions CMC 
Nos. 34/03, 40/05, 58/08 and 57/10 successively extended the entry into force of the Common 
Regime for the import of capital goods not pr oduced in MERCOSUR until 1 January 2013 for 
Argentina and Brazil, and until 1 January 2015 fo r Paraguay and Uruguay.  Accordingly, the import 
regimes for BK products in each State Party will re main in effect until that date (including in 
Uruguay's case the application of a zero per cent rate  for imports from outside  the zone of the goods 
specified in Decree No. 004/003 and amendments ther eto).  Paraguay and Uruguay may also apply the 
2 per cent rate for imports of capital goods from outside the zone until 31 December 2019. 
56. By August 2011, the sugar and automotive sector s had not yet been incorporated into the 
MERCOSUR Customs Union and were subject to a speci fic regime in each State Party.  For products 
in the sugar sector, the TGA indicated in Annex II to the unnumbered MEF Decree dated 
27 December 2006 applies.  Uruguay applies an out side-the-zone tariff of 5 per cent (raw sugar), 
whereas raw sugar from the region is duty free.  Im ports of refined sugar (NCM 1701) are subject to 
a 35 per cent tariff, irrespective of their origin, except if the sugar is intended fo r industrial use.  In the 
latter case, the tariff may be zero per cent provided that the sugar originates from MERCOSUR and 
has been given a certificate of need in accordance with the crite ria laid down by Decree.  For 
automotive sector products, the TGA applicable inside  and outside the zone are determined in Decree 
MEF No. 468/09, which amended the TGA indicated in Annex II to the unnumbered Decree of 27 December 2006, replacing them by a TGA ranging from zero to 20 per cent, depending on the product.
19  Trade in goods of the automotive sector between Uruguay and Brazil is governed by the 
Sixty-Eighth Additional Protocol to ECA No. 2 and amendments thereto.  Trade in goods of the 
automotive sector between Uruguay and Argentina is governed by ECA No. 57. 
57. MERCOSUR legislation also allows for the po ssibility of lowering the CET when supplies 
run short.  Resolution No. 69/00 of the Common Market Group (GMC), amended by GMC 
                                                      
18 The two previous lists of exceptions, containing 100 and 125 NCM codes, respectively, were 
combined by means of  Decree No. 58/10. 
19 The text of the Resolution, together with the full list of products covered and the corresponding 
TGA, can be viewed online on the website of the Offi ce of the President of the Republic.  Viewed at:  
http://archivo.presidencia.gub.uy/_web/decretos/2009/10/2516.pdf. Uruguay WT/TPR/S/263/Rev.1 
 Page 49 
 
 
  Resolution No. 08/08, allows States Parties to a pply temporary reductions in the CET for a defined 
period of time and restricted to quotas if there is  a supply shortage.  These reductions may not be 
applied simultaneously to more than 15 NCM cod es in the cases covered by Article 2, paragraph 1, 
and 30 NCM codes in the cases covered by Article 2, pa ragraphs 2, 3, 4 and 5 of the said resolution.  
These limits do not take into account any tariff reducti ons resulting from disaster situations or risks to 
public health. 
58. In December 2009, in Resolution MERCOSUR/CMC/DEC No. 39/11, MERCOSUR 
members decided to adopt special ta riff measures for reasons of trade imbalances as a result of the 
international economic situa tion.  These consist of authorizing Stat es Parties to raise the rate of import 
tariffs above the CET temporarily for imports from out side the zone.  The import tariff applicable as 
a result of this decision may not exceed the maximu m bound in the WTO by the States Parties.  The 
increased rates in import duty referred to in Artic le 1 May not exceed 100 NCM tariff headings for 
each State Party.  Requests for the adoption of such  measures must be put before the other States 
Parties for consideration and they may make a re asoned objection thereto within 15 days of being 
notified of the measures.  If there are no objections , the measures will automatically be approved by 
the MERCOSUR Trade Commission and may be applied for a period of up to 12 months, calculated 
from the date of entry into force of the decision in the beneficiary State Party's legal system.  
Nevertheless, the measures in question for each NC M code may be extended by renewable terms of 
up to 12 months if the circumstances wh ich justified their adoption persist. 
(b) Tariff bindings 
59. During the Uruguay Round, Uruguay bound all its tariff lines of Chapters 1 to 97 of the HS at 
levels ranging from 6 to 55 per cent, with a total of 23 brackets.  The average bound tariff is 30.7 per cent;  for agricultural products (WTO de finition), the average is 35.2 per cent, and for 
non-agricultural products 30.0 per cent.  For thos e headings for which it is possible to make 
a comparison despite the different versions of th e HS used for the bound and applied tariffs (HS 2002 
and HS 2007, respectively), no applied rate was f ound to exceed the bound level.  In 2011, 35 applied 
tariffs were found to be equal to the bound level (Table III.5). 
Table III.5 
Tariff lines for which the MFN applied tari ff is the same as the bound rate, 2011 
HS Code Product description  MFN and 
bound rate 
(%) 
0404100000 Whey, whether or not concentrated or c ontaining added sugar or ot her sweetening matter 20 
1701910000 Other sugar - containing adde d flavouring or colouring matter 35 
1701990000 Other sugar 35 
2008701000 Peaches, including nectarines - in  sweetened water, including syrup 55 
2208200000 Undenatured ethyl alcohol.  Spirits obtai ned by distilling grape wine or grape marc 20 
2208302000 Whisky - in containers holding 2 l or less 20 
2208309000 Whisky - other  20 
2208400000 Rum and other spirits obtained by distilling fermented sugar cane products 20 
2208500000 Gin and Genever 20 
2208600000 Vodka 20 
2208700000 Liqueurs 20 
6401100000 Footwear incorporating a protective metal toe-cap 35 
6401920000 Other footwear - covering th e ankle but not covering the knee 35 
6402190000 Other footwear 35 WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 50 
  
  HS Code Product description  MFN and 
bound rate 
(%) 
6402200000 Footwear with upper straps or thongs a ssembled to the sole by means of plugs 35 
6403190000 Other sports footwear 35 
6403200000 Footwear with outer soles of leather, and uppers which consist of leather straps 35 
6403400000 Other footwear, incorporating a protective metal toe-cap 35 
6404110000 Sports footwear;  tennis shoes, basketball shoes, gym shoes, training shoes and the like 35 
6404190000 Other footwear with outer soles of rubber or plastic 35 
6404200000 Footwear with outer soles of  leather or composition leather 35 
6405101000 Other footwear, with soles of rubber or  plastic and uppers of composition leather 35 
6405102000 Other footwear, with outer soles of leather or  composition leather and uppers of composition leather 35 
6405109000 Other footwear 35 
6405200010 With outer soles of jute 35 
6405200090 Other 35 
6405900000 Other footwear 35 
7604210010 Hollow profiles of aluminium, with surface finish 20 
7604210090 Other hollow profiles of aluminium 20 
7604292021 Bars, rolled, weighing less than 10 g per lin ear metre, coated with plastic material  20 
7604292029 Other bars 20 
7604292090 Other 20 
8479893100 Windscreen wipers 18 
8479893200 Storage batteries 18 
8517110000 Line telephone sets with cordless handsets 20 
Source : WTO Secretariat. 
60. During the Uruguay Round, Uruguay bound the service charge on import operations as "other 
duties and charges" at a level of 3 per cent of the c.i.f. value.20  In addition to tariffs, Uruguay levies 
a consular fee (see section (2)(v)). 
(c) Concessional entry 
61. Since the previous review, a legal framework for concessional entry, previously governed by 
Decree, has been defined.  Law No. 18.184 of 27 October 2007 provides that those engaged in 
industrial activities may make use of the temporary admission, replacement of stock and drawback 
import procedures.  This Law also provides that these promotional schemes may be maintained for 
a maximum period of 18 months.21 
62. The temporary admission procedure for goods is governed by the Customs Code (Law 
No. 15.691 of 7 December 1984), and by Decree No. 505/009 of 3 November 2009, which replaced 
Decree No. 380/004 of 22 October 2004.  Pursuant  to the Customs Code and Decree No. 505/009, 
imports under the temporary admission proce dure enter duty free for a maximum period of 
18 months.  Decree No. 505/009 regulates bot h temporary admission (without processing) and 
temporary admission for transformation or processing.  The temporary admission procedure also 
                                                      
20 WTO document G/SP/5 of 19 October 1994. 
21 The text of Law No. 18.184 can be viewed on the LATU website at:  http://latu21.latu.org.uy/es/ 
docs/Law_18.184_27_de_octubre_de_2007.pdf. Uruguay WT/TPR/S/263/Rev.1 
 Page 51 
 
 
  applies to machinery and equipment of any origin  entering temporarily for repair, maintenance or 
upgrading. 
63. Products eligible for this procedure include:  raw materials and intermediate inputs;  
components, spare parts, engines, equipment and ma terials;  containers and packaging material;  
matrices, moulds and models;  products used in th e production process, without being incorporated in 
the finished product but used directly to manufacture it  and in contact with the product to be exported;  
elements, equipment or materials needed for soft ware media, information technology programs or 
information;  and machinery and equipment of any origin entering temporarily for repair, maintenance 
or upgrading.22 
64. Temporary admission of goods for transformation or processing must be authorized by the 
LATU, which carries out the relevant technical inspec tion.  Definitive import, if it occurs within the 
first 12 months of the initial phase of temporary admi ssion, does not have to be authorized.  Definitive 
import into Uruguayan customs territory of goods  benefiting from temporary admission may take 
place within the first 12 months of temporary admission subject to payment of all import duties and taxes, including any adjusted values,  fines or surcharges applicable.  Nevertheless, if the definitive 
import takes place outside the aforementioned period or  if the goods are re-exported in the same state 
in which they were imported, a special authorizatio n from the MIEM is required, to be requested from 
the LATU, which, following a joint inspecti on with the DNA, has to give its approval.
23  In such 
cases, the goods are inspected by the DNA through the re d channel and are also subject to payment of 
the corresponding import duties and taxes.  The same  applies when the goods are re-exported in their 
original state.  The authorities have indicated th at the relations between the LATU and the DNA are 
good and that the procedure is highly computerized .  Pursuant to Decree No. 505/009, import of 
goods for temporary admission after the first 12 m onths, as well as re-export without processing, must 
be considered as exceptional;  rene wed application is regarded as an exception to the procedure and 
may be rejected by the MIEM. 
65. Decree No. 505/009 also regulates the so-called "stock replacement" scheme.  This allows 
goods imported under the general regime to be re placed by the import of similar goods, duty free, 
when they have been used as inputs for the productio n of goods exported, resulting in the creation of 
value added and use of the labour force.  Similar goods means those which ha ve the same technical 
characteristics and level of quality and the same tariff classification as those used to produce the 
product exported.  In order to be eligible for th is scheme, the following documents must be submitted 
to the LATU and the DNA:  the DUA of definitive import and the DUA of export.  The LATU 
verifies the documents and issues a stock replacem ent permit, determining the volumes of the goods 
to be replaced.  According to Decree No. 505/009, the import of goods to replace stock must occur 
within a period of five years from the date of defi nitive import.  The import of replacement stock must 
be for up to the same quantity used and take place in a single operation, as well as within the period of 
18 months calculated from the date of authorizati on of the stock replacement operation by the LATU. 
66. Lastly, Decree No. 505/009 also governs the drawback scheme under which exporters may 
request a refund of the taxes and levies paid under the general regime on all goods which, by 
definition, can be imported under the temporary admi ssion procedure and were used as inputs to make 
the product exported.  This also applies to the inward clearance of goods under the temporary admission procedure and imports used for the repl acement of stock.  Requests under the drawback 
                                                      
22 The series of products eligible does not include spare parts for machinery and equipment. 
23 Further information on LATU's activities in relation to temporary admission can be found on its 
website.  Viewed at:  http://latu21.latu.org.uy/es /index.php?option=com_content&view=article&id=78& 
Itemid=76. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 52 
  
  scheme must be made after the corresponding goods have been exported.  The imports for which the 
request is made may not date from more than five years after customs clearance and must be verified by the LATU in order to be eligible for the schem e.  Exports under the drawback scheme must take 
place within 18 months calculated from the date of a pproval of the operation by the LATU;  in special 
cases, this time-limit may be extended by a furthe r 18 months following approval by the Executive. 
67. Law No. 16.906 of 7 January 1998 on the Protecti on and Promotion of Investment and Decree 
No. 455/007 of 26 November 2007 regulate the scheme for promoting investment, which allows for 
concessional entry as long as the requirements laid down in the Law are met. 
68. There are also tariff exemptions for goods to be used in the forestry, naval, automotive, 
communications and tourism industries (see section (4)(iii)).
24  The Fisheries Law (Law No. 13.833 of 
29 December 1969) also gives exemption from duty on machinery and equipment to be used to 
develop fishing.  Agricultural machinery is elig ible for the temporary admission procedure provided 
in Decree No. 232/991 of 2 May 1991 (see Chapter IV(2)).25 
69. According to the Uruguayan Customs Code, goods and services introduced into free zones are 
exempt from all import duties (see section (3)(iv)(b)).26 
(d) Preferences 
70. In August 2011, Uruguay granted tariff preferen ces for imports from Argentina, Brazil and 
Paraguay within the MERCOSUR framework;  and fro m the Plurinational State of Bolivia, Chile, 
Colombia, Cuba, Ecuador, Mexico, Peru and the Bo livarian Republic of Venezuela under the various 
ECAs (see also Chapter II).  For goods not covere d by these agreements, the LAIA's PAR applies.  
Uruguay also grants preferences to countries w ith which MERCOSUR has concluded free trade 
agreements, such as India and Israel. 
71. Under the LAIA's regional tariff preference mechanism (PAR No. 4), its members (Argentina, 
the Plurinational State of Bolivia, Brazil, Chile, Colombia, Cuba, Ecuador, Mexico, Paraguay, Peru, 
Uruguay and the Bolivarian Republic of Venezuela) gi ve a preferential tariff reduction of 20 per cent 
for imports from other members at the same level of development, a lower reduction for imports from 
relatively more developed members, with a bigg er reduction for imports from relatively less 
developed countries.27  Uruguay, as a member at an intermediate level of development, therefore 
grants reductions of 28, 20 and 12  per cent to the other members depending on their level of economic 
development.  The list of exceptions for members at an intermediate level of development may 
contain up to 960 headings.  The main chapters containing Uruguay's exceptions, by number of tariff 
lines excluded, are:  cotton, paper and paperboard, synthetic fibres, machinery, electrical appliances 
and equipment, articles of iron or steel , and plastic and articles of plastic.28 
                                                      
24 Law No. 15.939 of 28 December 1988.  The benefits under the Forestry Law in principle remain in 
effect for 15 years calculated as of th e date of the enactment of the Law, but it is provided that this time-limit 
may be extended. 
25 DNA, O/D No. 125/200 3 of 8 December 2003. 
26 More detailed information may be found in Law No. 15.921 on free zones. 
27 In the LAIA framework, countr ies are classified into three gr oups according to their economic 
development:  countries at a relatively lower level of economic development (the Plurinational State of Bolivia, Ecuador and Paraguay);  countries at an intermediate level of development (Colombia, Chile, Peru, Uruguay and 
the Bolivarian Republic of Venezuela);  and other member countries (Argentin a, Brazil and Mexico). 
28 Regional Agreement No. 4, Second Amending Protocol. Uruguay WT/TPR/S/263/Rev.1 
 Page 53 
 
 
  72. Under the Agreement on Cooperation and Trade in  Goods in the Cultural, Educational and 
Scientific Areas (AR No. 7), Uruguay grants prefer ences for the import of cultural, educational and 
scientific goods from the other signatory countries.29 
73. Under the Agreement between MERCOSUR a nd Chile (ECA No. 35), in 2011 Uruguay 
granted duty-free entry for all Chilean products  with the exception of products listed in 
Annex 8 (sugar), for which the tariff reduction ends in 2012;  and Annex 9 (wheat and meslin), which 
are given a preference of less than 100 per cen t until 2014.  According to WTO Secretariat 
calculations, in 2011 the average tariff on Chil ean imports was 0.0 per cent (rounded off, 
Table III.6).30 
74. Under the Agreement between MERCOSUR a nd Bolivia (ECA No. 36), import of the 
majority of agricultural products, clothing and capital goods has been free of duty since 2006.  For goods such as textiles and clothing, machinery and e quipment, and motor vehicles, listed in Annex 5 
to the Agreement, tariff reductions amounted to 100 per cent in 2011, with only a few agricultural 
products not receiving the 100 per cent preference , as listed in Annex 6 (concerning products of 
Chapters 12 to 23), and the reduction should be total in 2014.  In 2011, the average tariff on imports 
from the Plurinational State of Bolivia was 0.0 per cent (rounded off). 
Table III.6 
Summary of preferential tariffs, 2011 
 Average (%) 
Product description MFN Arg. Plurin. 
State of 
Bolivia Braz. Chile Col. Ec. India Isr. Mex. Peru Boliv.
Rep. of 
Ven. 
      
Total 9.4 0.1 0.0 0.0a 0.0 1.9 1.1 9.3 3.4 0.6 1.6 2.3 
HS 01-24 10.2 0.0 0.0 0.0 0.0 2.3 1.3 10.2 3.3 3.4 0.5 2.6 
HS 25-97 9.2 0.1 0.0 0.0 0.0 1.8 1.0 9.2 3.4 0.1 1.8 2.3 
By WTO category             
Agricultural products  9.6 0.1 0.0 0.1 0.0 2.3 1.4 9.6 3.0 2.6 1.0 2.6 
 - Animals and animal products  9.1 0.0 0.0 0.0 0.0 2.8 1.9 9.1 2.9 3.3 0.3 2.7 
 - Dairy products 18.2 0.0 0.0 0.0 0.0 6.8 6.8 18.2 5.7 6.4 0.0 6.8 
 - Coffee and tea, cocoa, 
 sugar, etc. 13.7 0.4 0.0 0.4 0.0 3.7 2.7 13.7 4.3 3.5 1.3 3.6 
 - Cut flowers and plants 5.3 0.0 0.0 0.0 0.0 1.1 0.3 5.3 1.4 1.2 0.8 1.6 
 - Fruit, vegetables and  garden produce 10.3 0.0 0.0 0.0 0.0 2.0 0.5 10.3 3.3 1.8 0.8 2.7 
 - Cereals 6.6 0.0 0.0 0.0 0.4 0.9 2.0 6.6 2.2 3.3 0.0 1.5 
 - Oilseeds, fats and oils 
 and their products 8.3 0.0 0.0 0.0 0.0 2.2 1.5 8.3 2.7 3.3 0.1 2.4 
 - Beverages and spirits 17.1 0.0 0.0 0.0 0.0 4.4 3.2 17.0 5.3 6.3 2.1 4.9 
 - Tobacco 11.7 0.0 0.0 0.0 0.0 2.4 0.3 11.7 3.7 3.5 0.7 3.2 
 - Other agricultural products  n.e.s. 6.4 0.0 0.0 0.0 0.0 0.8 0.1 6.4 1.8 0.8 1.7 1.5 
Non-agricultural products (including petroleum) 9.3 0.1 0.0 0.0 0.0 1.8 1.0 9.3 3.5 0.3 1.7 2.3 
 - Non-agricultural products  (excluding petroleum) 9.3 0.1 0.0 0.0 0.0 1.8 1.0 9.3 3.5 0.3 1.7 2.3 
  - Fish and fish products 10.1 0.0 0.0 0.0 0.0 1.3 0.0 10.1 3.8 4.2 0.0 2.1 
                                                      
29 The member countries are Argentina, the Plurin ational State of Bolivia, Brazil, Chile, Colombia, 
Cuba, Ecuador, Mexico, Paraguay, Peru, Uruguay and the Bolivarian Republic of Venezuela. 
30 The full lists of products and tariff reductions can be consulted at:  http://www.sice.oas.org/ 
Trade/msch/mschind.asp WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 54 
  
   Average (%) 
Product description MFN Arg. Plurin. 
State of 
Bolivia Braz. Chile Col. Ec. India Isr. Mex. Peru Boliv.
Rep. of 
Ven. 
  - Minerals, precious stones 
 and metals  8.0 0.1 0.0 0.0 0.0 1.8 0.4 8.0 2.7 0.0 0.2 2.3 
  - Metals 11.0 0.0 0.0 0.0 0.0 2.5 0.7 11.0 3.7 0.0 0.8 3.0 
  - Chemicals and photographic 
 products 7.0 0.0 0.0 0.0 0.0 0.9 0.1 7.0 2.3 0.0 0.2 1.2 
  - Leather, rubber, footwear  and travel articles 15.2 0.8 0.0 0.0 0.0 4.5 1.5 15.2 7.4 0.7 2.0 4.7 
  - Wood, wood pulp, paper  and furniture 10.2 0.3 0.0 0.0 0.0 2.4 1.1 10.2 3.9 0.0 1.6 2.8 
  - Textiles and clothing 17.0 0.0 0.0 0.0 0.0 3.8 5.2 17.0 6.9 0.3 11.0 4.7 
  - Transport equipment 10.1 0.1 0.0 0.2 0.0 3.3 2.1 10.1 6.2 2.9 0.3 3.9 
  - Non-electrical machinery 3.7 0.1 0.0 0.1 0.0 0.4 0.3 3.7 1.3 0.0 0.3 0.9 
  - Electrical machinery 9.3 0.1 0.0 0.0 0.0 1.8 0.4 9.3 3.3 0.0 0.1 2.5 
  - Non-agricultural products 
 n.e.s. 10.9 0.0 0.0 0.0 0.0 2.1 0.2 10.9 3.5 0.0 0.1 2.5 
- Petroleum 0.4 0.0 0.0 0.0 0.0 0.0 0.0 0.4 0.1 0.0 0.0 0.0 
By ISIC sectorb             
Agriculture and fishing 6.8 0.0 0.0 0.0 0.0 1.1 0.3 6.7 2.2 1.9 0.8 1.4 
Mining 3.2 0.0 0.0 0.0 0.0 0.3 0.0 3.2 0.7 0.0 0.0 0.8 
Manufacturing 9.6 0.1 0.0 0.0 0.0 1.9 1.1 9.5 3.5 0.5 1.7 2.4 
By HS chapter             
  01  Live animals and animal 
 products 9.2 0.0 0.0 0.0 0.0 2.0 1.0 9.2 3.2 3.9 0.0 2.2 
  02  Plant products 7.7 0.0 0.0 0.0 0.1 1.3 0.5 7.7 2.5 2.4 0.4 1.8 
  03  Fats and oils 10.4 0.0 0.0 0.0 0.0 2.8 2.0 10.4 3.6 3.9 0.1 3.1 
  04  Food preparations, etc. 14.8 0.2 0.0 0.2 0.0 4.0 2.5 14.8 4.5 3.5 1.6 4.3 
  05  Mineral products 2.4 0.0 0.0 0.0 0.0 0.2 0.0 2.4 0.5 0.0 0.0 0.6 
  06  Products of the chemical 
 and related industries 6.7 0.0 0.0 0.0 0.0 0.8 0.1 6.6 2.2 0.0 0.1 1.1 
  07  Plastics and rubber 10.7 0.7 0.0 0.0 0.0 2.3 0.8 10.7 3.8 0.0 1.2 2.3 
  08  Hides and skins 11.9 0.0 0.0 0.0 0.0 2.8 0.1 11.9 5.8 0.0 1.5 3.2 
  09  Wood and articles of wood 7.3 0.0 0.0 0.0 0.0 1.7 0.1 7.3 3.3 0.0 0.0 1.9 
  10  Wood pulp, paper, etc. 10.6 0.5 0.0 0.0 0.0 2.6 1.5 10.6 4.0 0.0 2.2 3.2 
  11  Textiles and textile articles 16.1 0.0 0.0 0.0 0.0 3.4 5.0 16.1 6.5 0.3 11.1 4.4 
  12  Footwear, hats and other 
 headgear 24.2 0.0 0.0 0.0 0.0 9.8 5.6 24.2 12.6 3.6 1.8 10.0 
  13  Articles of stone 10.9 0.2 0.0 0.0 0.0 2.5 0.8 10.9 3.7 0.0 0.3 3.2 
  14  Precious stones, etc. 9.6 0.0 0.0 0.0 0.0 2.4 0.1 9.5 3.1 0.0 0.0 2.6 
  15  Base metal and articles of 
 base metal 11.6 0.0 0.0 0.0 0.0 2.7 0.8 11.6 3.9 0.0 0.8 3.2 
  16  Machinery and mechanical  appliances 5.8 0.1 0.0 0.1 0.0 0.9 0.3 5.8 2.0 0.0 0.2 1.5 
  17  Transport equipment 9.8 0.1 0.0 0.2 0.0 3.2 2.0 9.8 5.9 2.8 0.3 3.7 
  18  Precision instruments 8.4 0.0 0.0 0.0 0.0 1.5 0.0 8.4 2.5 0.0 0.1 2.1 
  19  Arms and ammunition 20.0 0.0 0.0 0.0 0.0 5.4 0.0 20.0 6.7 0.0 0.0 5.4 
  20  Miscellaneous manufactured 
 articles 17.6 0.0 0.0 0.0 0.0 3.7 1.3 17.6 6.0 0.0 0.8 3.3 
  21 Works of art, etc. 4.0 0.0 0.0 0.0 0.0 0.2 0.0 4.0 1.0 0.0 0.0 1.1 Uruguay WT/TPR/S/263/Rev.1 
 Page 55 
 
 
   Average (%) 
Product description MFN Arg. Plurin. 
State of 
Bolivia Braz. Chile Col. Ec. India Isr. Mex. Peru Boliv.
Rep. of 
Ven. 
By stage of processing             
First stage of processing 6.7 0.0 0.0 0.0 0.0 1.0 0.2 6.7 2.3 1.8 0.7 1.4 
Semi-processed products 8.5 0.0 0.0 0.0 0.0 1.6 1.1 8.5 3.0 0.1 1.6 2.0 
Fully processed products 10.5 0.1 0.0 0.0 0.0 2.2 1.2 10.5 4.0 0.7 1.8 2.8 
a Excludes 921 tariff quota lines. 
b ISIC (Rev.2), excluding electricity (one line).  
Source : WTO Secretariat estim ates based on data provided by the Uruguayan authorities. 
75. The MERCOSUR Agreement with Colombia, Ecuador and the Bolivarian Republic of 
Venezuela (ECA No. 59) provides for staged and auto matic reduction of the current tariffs with the 
exception of products listed in Annex I, for which the reduction only applies to the tariffs listed in this 
Annex.  Some products are excluded from the Agre ement or are subject to partial or suspended 
preferences.  The tariff lines excluded basically co rrespond to the following:  in the case of Colombia, 
sugar, cocoa, alcohol and rubber;  in the case of  the Bolivarian Republic of Venezuela, sugar and 
alcohol;  and in the case of Ecuador, oils, meat, dair y produce, food industry residues and vegetables, 
inter alia .  For sensitive products, the reduction will be 100 per cent by 2018 at the latest.  In 2011, 
Uruguay's imports from Colombia, Ecuador and the Bo livarian Republic of Venezuela were subject to 
tariffs at a simple average rate of 1.9 per cent, 1.1 per cent and 2.1 per cent, respectively. 
76. Under the Agreement between MERCOSUR and Cuba (ECA No. 62) which entered into 
force in Uruguay in September 2008, Uruguay grants  preferences for 1,241 lines (comprising various 
products of 78 different chapters of the HS) with margins of preference ranging from 33 to 
100 per cent.  The authorities have indicated that 90 per cent of the lines subject to reduction will have 
a 100 per cent preference in 2011. 
77. Uruguay has a bilateral Agreement with Mexico (ECA No. 60), which applies to all products 
with the exception of automotive goods, to which th e provisions of ECA No. 55 apply, and petroleum, 
which is excluded from the liberalization process.  Pursuant to ECA No. 60, all products were 
liberalized upon entry into force of the regime, ex cept for those appearing on the list of exceptions 
(Annex 3-03(4) for Uruguay), which mainly con cern agricultural and clothing products.  The 
preferential margins for the products covered by this Annex are fixed and range from zero to 
80 per cent depending on the code.  The simple  average tariff on imports from Mexico was 
0.6 per cent in 2011.  For products of the automotive sector, the Agreement between MERCOSUR 
and Mexico (ECA No. 55), which entered into fo rce in January 2003, laid down the bases for the 
gradual introduction of free trade in the automotiv e sector by 30 June 2011.  This was achieved in 
advance on 1 April 2011 for products included in pa ragraphs (a) and (b) of the Agreement by means 
of the Third Additional Protocol to Appendix IV .  For the codes in paragraphs (c) and (d), 
a transitional period was given until 2020, and for th ose in paragraph (h) (automotive parts), after a 
transitional period as of the entry into force of this Agreement and up to the date to be agreed by the 
Parties, the provisions laid down in the B ilateral Appendices will govern trade between the 
Signatory Parties. 
78. Uruguay gives Peru tariff preferences under ECA No. 58 between MERCOSUR and Peru, 
which provides for the liberalization of trade ac cording to different timetables depending on the 
product.  For the products listed in Appendix A, liber alization was planned for the entry into force of 
the Agreement, and for other products in 2009 (Appendix B5), 2011 (Appendix B6) and 
2017 (Appendices D7 and D8).  In 2011, Peru's exports  were subject to an average tariff of 1.6 per WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 56 
  
  cent in Uruguay:  agricultural exports (WTO defi nition) paid an average tariff of 1 per cent and 
non-agricultural products 1.7 per cent.  The latter also  include exports of tex tiles and made-up articles, 
which were subject to the highest tariffs, with an average of 11 per cent. 
79. Outside the LAIA, since 23 December 2009, preferences have been given to Israel for all 
products under the Free Trade Agreement (FTA) signed by Israel and MERCOSUR31 and to 
India (since June 2009)32, under the Preferential Trade Agreemen t (PTA) with India.  The average 
tariff on imports from Israel was 3.4 per cent in 2011 (3 per cent for agricultural products 
(WTO definition) and 3.5 per cent for non-agricultu ral products), with Uruguay remaining more open 
in areas such as cereals, chemicals, machinery a nd equipment, but less open as regards textiles and 
made-up articles and transport equipment.  For India, the average tariff was 9.3 per cent, slightly 
below the average MFN tariff, because of the less er number of lines covered by the Agreement.  
Uruguay has also negotiated tariff preferences, unde r two trade agreements, although they were not 
yet in effect by August 2011:  the MERCOSUR-SACU PTA and the MERCOSUR-Egypt FTA (Chapter II(5)), which are awaiting ratification by all members of MERCOSUR. 
80. At the multilateral level, Uruguay, as a member of MERCOSUR, is a signatory to the Global 
System of Trade Preferences among Developing Count ries (GSTP).  Under this Agreement, tariff 
preferences are granted and received among member  countries which participate in each negotiating 
round.  The preferences currently in effect in Ur uguay under this agreement are those laid down by 
Law No. 17.944 of 27 December 2005.  In December  2010, a new Protocol among member countries 
of the GSTP was signed (São Paulo Round), extendi ng the scope of the preferences granted, although 
it is still awaiting parliamentary ratification. 
81. In general terms, in the preferential agreements  signed by Uruguay, whether independently or 
in connection with its membership of MERCOSU R, agricultural products (WTO definition) are 
subject to a higher average tariff than non-agricultural products.  Dairy produce, together with beverages and spirits, are subject to the highest  protection among the agricultural products in the 
majority of preferential agreements;  in the case of non-agricultural products, the most protected 
sectors are textiles and clothing, leather and footwear and transport equipment. 
(e) Tariff quotas 
82. Uruguay does not apply tariff quotas to MFN imports. 
83. Uruguay does, however, use tariff quotas in orde r to grant preferences.  For example, 
preferential tariff quotas apply under some ECAs, in several cases during transitional periods.  
In 2011, the quotas applied by Uruguay concerne d the import of products  falling under a tariff 
heading (carded alpaca wool) under ECA No. 58, the import of motor vehicles under ECA No. 2, signed with Brazil, and the import of products from sp ecial customs areas in Brazil and Argentina, in 
accordance with the MERCOSUR rules. 
                                                      
31 The MERCOSUR-Israel agreemen t was incorporated into Uruguay's legal system by Law 
No. 18.339 of 21 August 2008 and cam e into force on 23 December 2009. 
32 MERCOSUR agreed to give India tariff preferences consisting of a 10 or 20 per cent 
reduction (100 per cent for a few products) of the MFN tari ff for a list of 452 headings in the HS 2002.  This list 
can be viewed on the website of the Paraguayan Ministry of Foreign Affairs at:  http://www.mre.gov.py/ 
dependencias/tratados/mercosur/egistro%20mercosur/Acuerdos/2004/español/69.%20Acuerdo%20Preferencial 
%20MSUR-India.pdf. Uruguay WT/TPR/S/263/Rev.1 
 Page 57 
 
 
  (v) Other charges affecting imports 
84. During the period under review, Uruguay eliminat ed some of the charges affecting imports, 
such as the commission charged by the BROU and th e COFIS, which applied to both imports and 
domestic industrial products.  It also reduced, albe it modestly, the VAT rate.  In general, although it 
has made an effort to reduce import charges, these are still high, particularly the IMESI, and in the 
end substantially increase import costs in some cases.   If the relatively high VAT is added, in many 
instances the consumer ends up paying a much higher fina l price than the c.i.f. cost of the import.  For 
example, the cost of the various taxes on a motor vehicle from outside MERCOSUR can add up to 75 per cent of the c.i.f. value of the vehicle. 
(a) Charges exclusively applicable to imports 
85. Uruguay applies certain charges exclusively to imports, namely, the consular fee, the fees 
payable to customs brokers (see section (2)(i)) and port authorities, and a single tax on imports of 
newsprint.  During the period under review, legislati on was introduced to abolish the consular fee and 
the commission on imports charged by the BROU.  The abolition of the consular fee, planned for 1 January 2011, was cancelled, however, and the fee reintroduced at a level of 2 per cent (see below). 
86. In 2002, under Article 585 of Law No. 17.296 of 21 February 2001 and Article 37 of Law 
No. 17.453 of 28 February 2002, the consular fee that had been abolished in 1991 was reinstated at a rate of 2 per cent of the c.i.f. value of imports.  Imports of capital goods to be used in industry, 
agriculture and fisheries and imports of crude petroleum are exempt.
33  Decrees No. 349/004 and 
No. 558/005 provided that the consular fee should be zero per cent as of July 2007, in line with 
international commitments.  Decree No. 231/007 of 29 June 2007, however, provided for the 
maintenance of the consular fee at a rate of 2 pe r cent until 30 June 2008 and then its reduction to 
1 per cent until 31 December 2008.  Decree No. 308/ 008 of 24 June 2008 once again modified the 
rate, setting it at 2 per cent from 1 July 2008 to 30 June 2009 and at 1 per cent from 1 July to 31 December 2009.  Law No. 18.301 of 3 June 2 008 (Article 4) repealed the legal provisions 
providing for payment of the consular fee.  Artic le 834 of the National Budget Law 2010-2014 in turn 
repealed Article 4 of Law No. 18.301 and reinstated Article 585 of Law No. 17.296 of 
21 February 2001 and Article 37 of Law No. 17.453 of 28 February 200 2, thus rendering the abolition 
of the consular fee null and void.  Decree No. 410/010 of 30 December 2010 set the rate of the consular fee at 2 per cent.  In 2010, the consul ar fee generated Ur$1,793 million (US$90.57 million) 
and accounted for 0.76 per cent of total fiscal earnings. 
87. Since the previous review of Uruguay's trade po licy, the commission levied by the BROU for 
services supplied in relation to import trade trans actions has been abolished.  This commission 
amounted to 3 per cent of the c.i.f. value of im ports at the time of the previous review, and 
2.5 per cent before it was reduced/abolished.
34  Decrees No. 349/004 of 29 September 2004 and 
No. 558/005 of 29 December 2005 lowered this rate to zero per cent as of 1 July 2007, indicating that 
this was a measure prompted by international commit ments.  Law No. 18.301 of 3 June 2008 repealed 
the legal provisions providing for payment of the BROU commission as from 1 January 2011. 
88. A single tax of 16 per mil on the c.i.f. value is  levied on imports of newsprint by newspaper 
publishers in the Department of Montevideo and other firms engaged in th is type of import;  
                                                      
33 Decree implementing Law No. 17.453 of 28 February 2002. 
34 With the exception of imports of capital goods intended exclusively for the industrial, agricultural 
and fisheries sectors, which were exempt from th e BROU commission pursuant to Decree No. 217/001 of 
13 June 2001. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 58 
  
  according to the authorities, this category of paper is not manufactured domestically and the 
legislation therefore does not provide for the tax to  be imposed on domestic production.  Pursuant to 
Law No. 13.641 of 27 December 1967, as amended by  Law No. 15.189 of 29 September 1981, the 
revenue is used to finance certain social secur ity programmes and the Comp lementary Fund for the 
Newspaper Industry. 
(b) Value added tax 
89. Value added tax (VAT) has been levied on both domestic and impor ted goods and services 
since 1972.  It is governed by Decree No. 39/990 of 31 January 1990, Decree No. 220/998 of 12 August 1998 and Decree No. 207/00 7 of 18 June 2007, taxing the in ternal movement of goods and 
services, imports and value added in the construction industry on property.
35  Pursuant to Decree 
No. 207/007 of 18 June 2007, the b asic rate is 22 per cent on the majority of goods and services, with 
a minimum rate of 10 per cent for essential goods such as food and medicines, land transport and services provided by hotels and national tourist resorts.
36 
90. Exports and agricultural products are zero-rated so a tax credit is given.37  VAT is not payable 
either on the sale of foreign currency, precious metals , assignment of loans, real estate, except for first 
sales of upgraded property, agricultural machinery and accessories, petroleum fuels, except fuel oil, 
milk, agricultural inputs, books, periodicals, reviews,  educational material and water.  There is also 
exemption for the supply of certain services, including interest on public and private securities and deposits, leasing of real estate, banking transactions , except for interest on consumer loans, personal 
remuneration for cultural activities, inter alia .  Under Decrees No. 70/002 of 28 February 2002, 
No. 446/004 of 22 December 2004, No. 403/010 and No . 20/011 of 19 January 2011, wine is subject 
to 22 per cent VAT, after the previous system based on notional values was abolished. 
91. VAT is paid to the MEF's DGI.  The sworn statements have to be presented each month;  the 
credit given to taxpayers is transferred to the fo llowing month or financial period with no adjustment 
for inflation.  Exporters are given credit certificat es for the amount of VAT paid, which may be used 
to pay off other tax obligations or endorsed, where applicable, to the exporters' suppliers. 
92. VAT on Uruguayan products is levied on the total net amount agreed or invoiced and on 
imported products it is levied on the normal custom s value plus the tariff.  If goods are imported in 
a person's own name and on behalf of a third party, or by non-taxpayers, the aforesaid sum increases 
by 50 per cent.
38 
93. Apart from VAT on purchases (22 or 10 per cent) imposed at the time of import, importers of 
goods subject to VAT must make an advance payment of  VAT on sales at the time of clearance.  This 
                                                      
35 More information on the VAT can be viewed on the DGI's website at:  http://www.dgi.gub.uy/ 
wdgi/agxppdwn?6,6,348,O,S,0,7986%3BS%3B41%3B877. 
36 Harmonized Text of the Direct orate-General of Taxation, Title 10, Value Added Tax (1996).  
Updated to December 2010.  It can be viewed on the website of the DGI at:  http://www.dgi.gub.uy/ wdgi/agxppdwn?6,6,348,O,S,0,7986%3BS%3B41%3B877. 
37 The zero-rate regime means that the VAT is not  included in invoices for these products and, 
moreover, the VAT paid on goods and services directly or indirectly part of the cost of agricultural products sold or goods exported can be recovered.  This regime does not apply to the sale of goods and services that are 
exempt, and VAT paid on the acquisition of goods and services that are part of the cost of goods sold or services 
supplied cannot be deducted. 
38 Harmonized Text of the Direct orate-General of Taxation, Title 10, Value Added Tax (1996).  
Updated to December 2010.  It can be viewed on the website of the DGI at:  http://www.dgi.gub.uy/wdgi/ 
agxppdwn?6,6,348,O,S,0,7986%3BS%3B41%3B877. Uruguay WT/TPR/S/263/Rev.1 
 Page 59 
 
 
  advance is determined by applying to the customs va lue plus the tariff the rate of 10 per cent in the 
case of imports of goods subject to the basic rate a nd 3 per cent for products subject to the minimum 
rate.39  This payment is subsequently deducted when  the goods are sold.  This measure is deemed 
necessary to combat tax evasion and informal trade.40  Since 1 June 2004, imports of clothing and 
footwear (HS Chapters 61, 62 and 64) have been s ubject to advance payment, determined on the basis 
of the notional values fixed by the MEF.41  Under Decree No. 98/007 of 21 March 2007, imports of 
raw materials to be used in industrial production may benefit from deferred payment of the VAT 
advance. 
94. Uruguay's legislation determines that VAT is re funded if the imported products are used to 
manufacture agricultural machinery or accessories and/ or for agricultural production or raw materials, 
where the domestic products are also exempt fro m VAT, or newspapers, periodicals and books.  
Pursuant to Law No. 16.906 (Investment Law) of 7 January 1998 and Decree No. 39/990, VAT paid 
on the import or purchase of machinery or equipment to be used for industrial activities is refunded.42 
95. In 2010, the VAT paid accounted for 52.7 per cent of total fiscal revenue.  Payment of VAT 
on domestic sales represented 31 per cent of fiscal  earnings, while VAT on imports accounted for 
21.3 per cent of the total, and minimum VAT for SMEs represented 0.4 per cent.43 
(c) Specific Internal Tax (IMESI) 
96. The IMESI is a consumption tax levied on the first sale at the level of manufacturers or 
importers of domestic  and imported goods.44  It is imposed on a wide range of products at different 
rates.  The rate varies for each article taxed and is  generally determined by the Government within the 
parameters fixed by law.  Exports  are not taxed.  The IMESI regime and its rates have been the 
subject of several amendments since the previous review of Uruguay's trade policy.  All these changes 
can be found in the Harmonized Text of the Direct orate General of Taxation, which can be viewed on 
the website of the DGI.45 
97. The highest rates are payable on alcoholic beverages, tobacco, fuel, lubricants and other 
petroleum products.  The maximum rate for alcoholic  beverages is 80 per cent and for tobacco it is 
70 per cent.  Petroleum products are taxed on the selling price at different rates depending on the 
product, and the maximum rate could reach 133 per cent, as is the case for refined naphtha (in this 
case, the IMESI is defined in special terms).  Other goods such as alcohol, aerated beverages, 
cosmetics, and motor vehicles are taxed at rates ranging from 10 to 40 per cent (Table III.7).  Since 
1 January 2011, the IMESI on new automobiles h as been incremental and depends on the cylinder 
                                                      
39 Decree No. 220/998 of 12 August 1998, amended by Decree No. 323/002 of 21 August 2002. 
40 See, for example, Decree  No. 165 of 13 May 2004. 
41 Decree No. 165 of 13 May 2004.  The notional valu es were determined by the MEF in its Resolution 
of 14 May 2004. 
42 DGI (2011). 
43 Harmonized Text of the Direct orate-General of Taxation, Title 10, Value Added Tax (1996).  
Updated to December 2010.  It can be viewed on the website of the DGI at:  http://www.dgi.gub.uy/wdgi/ 
agxppdwn?6,6,348,O,S,0,7986%3BS%3B41%3B877. 
44 The IMESI is governed by Decree No. 96/990 of 21 February 1990, Decree No. 49/001 of 
22 February 2001 and Decrees Nos. 417/001 of 24 October 2001, 245/002 of 28 June 2002, 474/003 of 
19 November 2003, 173/004 of 21 May 2004, 520/007 of 27 December 2007, 61/00 8 of 11 February 2008, 
607/009 of 30 December 2009, 27/010 of 3 February  2010, 69/010 of 22 Fe bruary 2010, 18/011 of 
19 January 2011, 91/011 and 92/011, both of 2 March 2011. 
45 Harmonized Text of the Directorate-General of Taxatio n, Title 11, Specific Internal Tax.  Viewed at:  
http://www.dgi.gub.uy/wdgi/agxppdwn? 6,4,37,O,S,0,7987%3BS%3B15%3B877. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 60 
  
  capacity:  20 per cent for vehicles of less than 1, 000 cc, 25 per cent for those from 1,000 to 1,500 cc, 
30 per cent for those from 1,500 to 2,000 cc, 35 per cent for those from 2,000 to 3,000 cc, and 40 per cent for those exceeding 3,000 cc. 
Table III.7 
Specific Internal Tax 
Product Rate (July 2011) Basis for application 
Alcoholic beverages 
Wine 
Fruit juice 
Mineral waters and aerated beverages  80% 
21.5-23.5% 
11% 
10.5% Notional prices determined 
by the DGI, readjustable 
every 2 months 
Cosmetics and perfumes 15% Selling price 
Cigarettes and tobacco 70% Notional pricesa 
Oil and lubricants 39% or 2.5% for use in aviation Notional pricesb 
Automobiles running on gasoline or diesel fuel (except 
those used in agriculture) 0% to 40% Probable selling price 
communicated to the DGI, 
excluding tax 
Electricity  10% Price invoiced 
Fuel subject to special rates Prem ium naphtha 97, Ur$15.21/litre; super 
naphtha 95, Ur$14.36/litre;   special naphtha 87, 
Ur$13.86/litre;  kerosene, Ur$3.85/litre;  aviation 
fuel, Ur$17.86/litre;  aviation fuel to be used by 
national aircraft or those in transit, Ur$1.59/litre 
and A1, Ur$0.63/litre;  Jet B Ur$0.83/litre;  fuel alcohol, Ur$13.86/litre;  and diesel fuel, 
Ur$4.57/litre (rates applicable to the first sale) Price fixed for consumption, 
excluding other taxes 
Malts and liquid foods 13% or 21. 5% Notional prices determined 
by the DGI 
Diesel engines (not incorporated in vehi cles)  100%, except where imported by shipping 
companies for use in vehicles Probable selling price 
a The notional price is calculated as the selling price multiplied by  a factor determined by the DGI.  In July 2011, these fact ors 
were as follows:  (a) cigarettes:  5.40 for sale to the wholes aler and 4.93 for sale to the re tailer;  (b) cigars:  2.17 and 2. 05, 
respectively;  (c) tobacco:  1.74 and 1.66, respectively. 
b The notional price is determined by increasing the weig hted average c.i.f. price plus the tariff by 100 per cent.  
Source : WTO Secretariat, on the basis of the Harmonized Text of the Directorate-Gene ral of Taxation, Title 11, Specific 
Internal Tax, and [Presidential] Decree, updated to April 2011.  Vi ewed at:  http://www.dgi.gub.uy/wdgi/ 
agxppdwn?6,4,37,O,S,0,7987%3BS%3B15%3B877. 
98. The tax base for the IMESI is calculated in di fferent ways according to the type of goods, as 
can be seen from Table III.7.  For some products  (vehicles, cosmetics and perfumes), the IMESI is 
paid on the current selling price for consumption (or on the price invoiced in the case of electricity).  
For other products, however, (alcoholic beverages,  non-alcoholic beverages, malts, cigarettes and 
tobacco), the IMESI is imposed on notional prices determined by the Executive (the MEF's DGI), 
taking into account the current selling price for consum ption or the c.i.f. price.  The notional values 
are determined twice yearly for specific products , but may be revised every two months.  The 
authorities have indicated that this systematic updati ng is not strictly applied because tax reform made 
it possible to impose a specific tax per unit, which acts as a minimum, plus an additional tax that 
differs according to the real price (beverages and cigarettes), so the notional prices are no longer 
updated every two months. 
99. The IMESI is paid each month.  Imports are s ubject to advance payment of the IMESI at the 
time of clearance.  The amount of the advance pa yment is calculated on the basis of the notional 
values, where these exist, or on the real value in other cases.  In 2010, the IMESI collected amounted Uruguay WT/TPR/S/263/Rev.1 
 Page 61 
 
 
  to Ur$16,403 million (US$911.8 million) and accounte d for 10.5 per cent of total fiscal earnings.46  
The IMESI on fuel accounted for 4.5 per cent of ta x revenue;  on tobacco and cigarettes, it accounted 
for 2.8 per cent;  on motor vehicles for 1.5 per cent;  and the IMESI on other products for 1.9 per cent. 
(d) Other charges 
100. The tax on the sale of agricultural goods (IMEBA) is paid on the first sale made by the 
producer to IRAE taxpayers of various goods such  as wool and hides, live cattle, grain, milk, 
poultry-farming, beekeeping and rabbit-breeding pro ducts, flowers and seeds, fruit and green-leafed 
vegetables, citrus products, and products derived from frog breeding, snail breeding, rhea breeding, 
otter breeding and the like.  Exports by producers and goods consumed by IRAE taxpayers are also 
subject to the IMEBA.  The rates are:  2.5 per cent for wool, hides, and bovine cattle and sheep;  
2 per cent for cereals and oilseeds, milk and citrus  products;  and 1.5 per cent on other goods subject 
to the IMEBA. 
101. The sale of wool, hides, live cattle, cereals and oilseeds, poultry-farming and beekeeping 
products, milk and products of forest origin and the export of horticultural, fruit and citrus products in 
their natural state without any processing are subject to an additional 0.4 per cent tax, established by 
Law No. 16.736 of 5 January 1996.  The amount colle cted from this additional tax goes to finance the 
National Research Institute.  There is another add itional tax of 0.2 per cent on the sale of wool and 
hides, bovine cattle and sheep, and cereals and oil seeds.  The proceeds from this tax go to the 
Honorary Commission for the Eradication of Insalubrious Rural Housing. 
102. Payment of the IMEBA may be replaced by that of the IRAE (in which case the IMEBA 
becomes an advance payment) and in some cases agricultural firms are obliged to pay the IRAE 
instead of the IMEBA.47  In 2010, the IMEBA collected (including the IMEBA on exports) amounted 
to Ur$922 million (US$51.2 million) and accounted for 0.6 per cent of total fiscal earnings.48 
103. Law No. 18.083 of 27 December 2006 abolished the COFIS, introduced on 1 June 2001, 
which was levied on imported products, as well as  on domestic production of industrialized goods 
(goods originating in the manufacturing and mining industries subject to VAT or the IMESI).49  The 
COFIS was paid at a rate of 3 per cent on the to tal net amount agreed or invoiced in the case of 
domestic products;  the 3 per cent tax increased by 21 .75 per cent (i.e. 3.6525 per cent) of the customs 
value plus tariffs in the case of imported products.  For products prohibited for reasons of sanitary 
protection, the same measure as that applying to im ports is taken in respect  of domestic products if 
their formulas, components or processes present the sa me risk.  The domestic sale or use of products 
representing a health risk is also prohibited, whether they are domestic or imported products. 
                                                      
46 DGI (2011). 
47 When one of the following criteria is met:  (a) in the case of public limited companies, partnerships 
limited by share capital, permanent es tablishments of non-residents or tr ustees;  (b) income exceeds 2 million 
indexed units (approximately US$170,000) during the financial year;  (c) pasture exceeding 1,250 hectares at 
the beginning of the financial year is being farmed.  Harmonized Text of the Directorate-General of Taxation, Title 9, Tax on the Sale of Agricultural Goods (1996). 
48 DGI (2011). 
49 Law No. 17.345 of 31 May 2001. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 62 
  
  (vi) Import prohibitions, restrictions and licences 
104. The Agreement on Import Licensing Procedures was incorporated into domestic legislation 
by virtue of the ratification of the WTO Agre ements in Law No. 16.671 of 13 December 1994.50  
In 2005, Uruguay replied to the questionnaire on import licensing procedures.51 
105. Uruguay may impose import prohibitions and restrictions, mainly for sanitary or 
phytosanitary, health, safety, security or environm ental protection reasons (Table III.8), based on the 
WTO rules.52  When prohibiting import, domestic production, internal marketing or use of the 
products are also prohibited, depending on the case. 
Table III.8 
Import prohibitions in effect, 2011 
Product Reason given Legal basis 
Products containing asbestos, NCM 6811 and 6812.50.0 0.00 To protect human health Decree No. 154 of 
30 April 2002 
Wine (in containers exceeding 1-litr e capacity) MERCOSUR regulations on 
grape-growing and wine 
production Decree No. 325 of 
3 September 1997;  
Resolution 45/96 of 1996;  
Decree No. 356 of 4 July 1991
Electronic devices for smoking, known, inter alia, as "electronic 
cigarettes", "e-cigarettes", "eciggy", "e -cigar", including those presented as 
an alternative to smoking and their accessories  To protect human health Decree No. 534 of 
23 November 2009 
Food packaged in containers that contain lead  To protect human health Law No. 17.775 of 
20 May 2004 
Vaccines for immunization against rabbit haemorrhagic  disease Animal health MGAP Decree No. 388 of 
15 October 2007 
Pharmaceutical preparations that contain Triazolam as an active ingredient To protect human health Resolution of 4 June 1992 
Aerosol containers, foams, refrigerated  cabinets, solvents and sterilizers, 
central air-conditioning units To protect the environm ent Decree No. 345 of 
23 September 2004 
Naphtha with a total lead content exceeding 13 mg /l  To protect the environment Law No. 17.775 of 
20 May 2004 
Organochloride-based insecticides for all agricultura l uses To protect the environment Resolution of 
23 September 1997 
Phytosanitary products with the following bases:  ethyl-parathion, 
methyl-parathion, monocrotophos or phosphamidon for all agricultural 
uses To protect the environment Resolution of 30 January 2002
Potassium bromate intended for use in foods, including beverages To protect human health Decree No. 27 of 
22 January 2004 
Medicines, growth promoters and f oods intended for animals whose meat 
or by-products, milk, eggs or honey are used for human consumption and 
containing in their formulas:  Furazo lidone, Nitrofurazone, Nitrofurantoin, 
Furaltadone, Nifurprazine, Nifuraldezone and their different salts To protect human health MGAP Internal Circular 
No. 103 of 1 August 1998 
Growth promoters or fattening products for bovine species, sheep, pigs, horses and poultry, subsequently to be used for human consumption and 
containing arsenic or antimony substances in their formulas To protect human health Decree No. 219 of 
10 May 1989 
                                                      
50 WTO document G/LIC/N/1/ URY/1 of 4 October 1996. 
51 WTO document G/LIC/N/3/URY/3 of 27 July 2005. 
52 Law No. 12.679 of 17 December  1959 empowers the Executive, inter alia , "to prohibit in general or 
in particular, for a period not exceeding six months, the fu ll or partial importation of any type of merchandise, 
articles, products or goods that are expendable, luxury items and/or in competition with the domestic industry";  
this ban may be renewed through further decisions.  The authorities have indicated, however, that this Law is 
not applied in practice because it could enter into  conflict with Uruguay's multilateral commitments. Uruguay WT/TPR/S/263/Rev.1 
 Page 63 
 
 
  Product Reason given Legal basis 
Veterinary medicines used to boost growth or fatten bovine species, sheep, 
pigs, horses or poultry and containing substances with oestrogenic 
hormonal effect in their formulas To protect human health Decree No. 915 of 
28 December 1988 
Protein concentrates and bone meal from mammals for feeding ruminants, 
canine and feline animals  To protect human and 
animal life and health Decree No. 139 of 
17 April 1996 
Chloramphenicol base and its salts, e ither alone or combined with other 
chemical products, in the raw material state, finished products or products 
incorporated in animal feed To protect human and 
animal life and health Resolution of 
27 November 1986 
Hazardous waste To protect the environment Law No. 17.220 of 
11 November 1999 
Used vehicles:   
Used vehicles:  automobiles and light goods vehicles (up to 1,500 kg load 
capacity);  buses;  trucks;  semi-trailer  tractors;  chassis with or without 
engines;  trailers or semi-trailers;  coach-work and/or cabins;  motorcycles (including motorized bicycles) and bicycles equipped with auxiliary 
motors, with or without sidecars, sidecar s, as well as used spare parts and 
accessories for such vehicles (temporary ban) To guarantee safety and to 
protect the environment Law No. 17.887 of 
19 August 2005 
Paints and varnishes, printers' inks  and masterbatches containing 600 ppm 
or more of lead To protect health and the 
environment Law No. 17.775/2004 and 
Decree No. 69/011 of 
15 February 2011 
Persistent organic pollutants:  aldrine or aldrin, chlordane, dieldrine or dieldrin, endrine or endrin, heptach lor or hexachlorobenzene, mirex, 
toxaphene and DDT To protect health and the 
environment Decree No. 375/005 of 
3 October 2005 
Persistent organic pollutants:  alpha-hexachlorocyclohexane, 
beta-hexachlorocyclohexane and chlordecone To protect health and the 
environment Decree No. 68/011 of 
15 February 2011 
Source :  WTO Secretariat.  
106. Some products are exclusively imported by Stat e authorities specially designated for this 
purpose.  Crude petroleum and its by-products, liqui d, semi-liquid and gaseous fuels (except asphalt 
and its by-products) may only be imported by ANCAP, a State-trading enterprise that has a monopoly 
of the import, export and refining of such products , pursuant to Law No. 8.764 of 14 October 1931.  
Decree No. 458/002 provides that when ANCAP pur chases crude petroleum abroad it must give 
preference, if the price, quality and terms of sale ar e the same, to suppliers that offer total or partial 
payment in the form of export of domestic goods .  Narcotic drugs in Schedules I and II of the 
1961 New York Single Convention on Narcotic Drug s may only be imported by the MSP, pursuant to 
Law No. 14.294 of 31 October 1974, Decree No. 454/976 of 4 July 1976, and Law No. 17.016 of 
22 October 1998. 
107. Products subject to import licences in 2011 are shown in Table III.9.  According to the 
information provided to the WTO by Uruguay, there are no quotas for or restrictions on the import of goods subject to a licensing obligation, provided that they meet the requirements laid down in the various legal texts listed in Table III.9.
53  Decree No. 284/011 introduced an amendment providing 
that the licensing regime for the import of sugar would be administered by the LATU.  The import of 
sugar for industrial use may be duty free if a series of criteria are met and a licence is 
obtained (Table III.9).  To obtain this, it must be shown that the price abroad is lower than the 
domestic price.  The authorities have indicated that this  forms part of a social policy also related to the 
production of alcohol for ethanol.  Im ports of sugar for other uses are not subject to a licensing regime 
and pay a tariff of 35 per cent. 
                                                      
53 WTO document G/LIC/N/3/URY/3 of 27 July 2005. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 64 
  
  108. Uruguay has notified the WTO that the time re quired for the licensing procedure ranges from 
48 hours to ten working days.54  Licence applications are processed and issued in chronological order.  
There is no provision for the urgent processing of licence applications.  Licences are valid for 60 days, except for those relating to the automotive sector, which are valid for 90 days, and for psychotropic 
and narcotic substances, precursors and chemical products, issued by the MSP, which are valid for 
180 days for imports and 120 days for exports.  Ther e are no penalties for not using all or part of 
a licence.  Licences are not transferable, with the exception of those for sugar, which may be 
transferred provided that there is no change in the volume authorized or in the industry which will use 
the input.
55  The DNI charges 0.2 UR (adjustable units) per licence (in August 2011, one UR was 
worth Ur$519.95 or around US$28.9).56  The MSP charges one UR for each import and/or export 
authorization. 
Table III.9 
Requirements on import licensing  and prior authorization, 2011 
Products Requirements and characteristics Legal basis 
Edible oils (NCM 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, 15 17.90.10.00 and 
1517.90.90.00) DNI automatic import licensing regime for price control 
purposes in effect since November 2001.  Applications for 
import sent to the DNI must be approved jointly with the 
Trade Policy Advisory Office within a maximum period of 
10 working days.  Import declarations must be submitted to 
the DNA. Decree No. 275/001 of 17 July 2001a 
Acetic acid (NCM 2915.21.00.10- 
2915.21.00.90) Non-automatic prior import licence issued by the DNI.  For 
food-grade acetic acid, granting of a licence is subject to 
LATU verification of the relevant food grade.  For other 
acetic acids, the licence will only be granted if the 
application has been duly completed and it has been proved, by means of the declarations prescribed by 
Article 2 of Decree No. 75/009, that previous imports by 
the applicant were used properly.  Importers must be registered with the DNI. 
Incorporates Table 2 of Annex I to Decree No. 391 of 
10 October 2002. Decree No. 75 of 28 January 2009 
Decree No. 391 of 10 October 2002 
Raw and refined sugar 
(NCM 1701.11.00.00,  1701.12.00.00, 
1701.91.00.00 1701. 99.00.00) subject 
to tariff reduction, originating from 
MERCOSUR countries and imported directly by sugar refineries or by 
firms which use this product for 
subsequent industrialization Non-automatic licensing regime intended to boost domestic 
production of refined sugar a nd related industries using 
domestic or imported raw sugar.  Firms using sugar as an 
input may import it duty free subject to obtaining a licence.  
In order to obtain the licence, firms must register with the LATU, which checks the planned use of the sugar and the 
price paid by the user, whic h must be lower than the 
"national market price" (domestic price) provided by the importer. MIEM Decree No. 57 of 
1 March 2006 and Decree No. 284/011 of 10 August 2011 
Certain textiles originating from 
non-members of MERCOSUR DNI automatic import licensing regime for statistical 
purposes (in effect since February 2001).  Import 
declarations for textile products  covered by this regulation 
go through the red channel and, consequently, are subject 
to examination of the docum entation, inspection of the 
goods and the customs value.  Decree No. 394/000 of 
27 December 2000a;  Decree 
No. 520/001 of 28 December 2001 
Paper for publishing 
(NCM 4801.10.00.00) DNI automatic import licensing regime for the purpose of 
benefits.  Licences may only be requested by publishing 
companies that can prove that the paper is to be used for 
publishing. Decree No. 218/996 of 12 June 1996a
                                                      
54 WTO documents G/LIC/N/3/URY/3 and G/LIC/N/3/URY/4 of 27 July 2005 and 9 October 2009, 
respectively. 
55 Ibid. 
56 Ibid. The UR is a value that is adjusted on the ba sis of the average wage index calculated by the 
National Institute of Statistics (INE).  Its value varies from month to month and can be viewed on the INE's 
website at:  http://www.ine.gub.uy/banco%20de%20datos/Unidad%20 Reajustable/OI%20UR.xls. Uruguay WT/TPR/S/263/Rev.1 
 Page 65 
 
 
  Products Requirements and characteristics Legal basis 
New motor vehicles assembled in the 
country of origin DNI non-automatic import licensing regime. Decree No. 727/991 of 
30 December 1991, as amended by 
Decree No. 225/005 
Diesel-powered engines for trucks, public transport units, tractors, 
agricultural or industrial machinery, 
stationary, marine engines or engines to power vehicles with a cylinder 
capacity exceeding 3,500 cc MIEM non-automatic import licence.  The DNI will issue a 
licence if the party concerne d provides written proof that 
the goods to be imported are to be used for the purposes 
indicated in Decree No. 290/008. Decree No. 290 of 16 June 2008, as 
amended by Decree No. 277/009 
Motor vehicle kits for assembly and 
sale in place of vehicles Non-automatic import licence.  The DNI will approve the 
import application within a maximum period of 10 working 
days if it is submitted in the proper and complete form and 
is administratively feasible.  The DNA requires the import 
licence for the purpose of clearing the goods.  MIEM Decree No. 277 of 
9 June 2008 
Arms, ammunition and explosives  Prior authori zation from the Ministry of National Defence 
required for security purposes. Decree-Law No. 10.415 of 
13 February 1943;  Decree No. 2605 
of 7 October 1943;  Decree No. 91 of 
24 February 1993 
Precursors, psychotropic substances, chemical products and solvents Prior authorization from the MSP for import and/or export 
in order to combat drug trafficking. Decree No. 196 of 23 July 1998 and 
Decree No. 391 of 10 October 2002 
Radioactive material or equipment 
generating ionizing radiation Prior authorization required from the National Atomic 
Energy Commission in order to protect the environment. Decree No. 519 of 
21 November 1984 
Halons, halon mixtures or goods containing them Prior authorization from the MVOTMA in order to protect 
the environment. Decree No. 308 of 29 June 1994 
Equipment or manufactures 
containing or requiring substances 
appearing in Annexes "A" and "B" to 
the Montreal Protocol Prior authorization required from the MVOTMA in order 
to protect the environment.  Since 1 March 2008, the 
manufacture, introduction, import or export of substances 
included in Annexes "A" and "B" to the Montreal Protocol have been banned. Decree No. 345 of 
23 September 2004 
a Notified in WTO document G/LIC/N/3/UR Y/3 of 27 July 2005 and confirmed in  WTO documents G/LIC/N/3/URY/4 of 
9 October 2009 and G /LIC/N/3 /URY/5 of 6 October 2011.  
Source : WTO Secretariat.  WTO docume nts G/LIC/N/3/URY/4 of 9 Octobe r 2009 and G/LIC/N/3/URY/5 of 
6 October 2011 and information provided by the authorities. 
(vii) Contingency measures 
(a) Anti-dumping and countervailing measures 
109. As far as countervailing measures are con cerned, Uruguay has adopted implementing 
regulations for the Agreement on Subsidies and Countervailing Measures, approved by Law 
No. 16.671 of 13 December 1994, which incorporated the Agreements signed in the Uruguay Round of multilateral trade negotiations  into domestic legislation.
57  Decree No. 395/008 of 18 August 2008 
regulates the application of countervailing measure s.  During the period under review, Uruguay did 
not adopt any countervailing measures and did not ini tiate any investigation in this respect.  Uruguay 
has not made any notification to the WTO stating that it did not adopt countervailing measures during 
this period. 
110. The Agreement on Implementation of Article VI  of the General Agreement on Tariffs and 
Trade was approved by law in Uruguay and, co nsequently, forms part of Uruguay's domestic 
legislation.58  Decree No. 142/996 contains the implem enting regulations for this Agreement.59  The 
                                                      
57 WTO document G/SCM/N/1/URY/1 of 27 March 1995. 
58 WTO document G/ADP/N/1/URY/1 of 24 March 1995. 
59 The regulations were notified to the WTO in document G/ADP/N/1/URY/2 of 5 December 1996. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 66 
  
  Committee on Anti-Dumping Practices and the Comm ittee on Subsidies and Countervailing Measures 
examined Uruguay's anti-dumping legislation in 1997.  Uruguay has notified the WTO that its 
competent investigating authorities for anti-dumping and countervailing measures are the DNI in the MIEM and the Agricultural Planning and Policy Office of the MGAP.
60 
111. No anti-dumping investigations  were initiated during the pe riod 2006-2009.  According to 
information from the DNI, a resolution was taken to  open an anti-dumping investigation into "electric 
water heaters with steel tanks, of a kind used fo r domestic purposes, with a capacity of 110 litres or 
less" (NCM 8516.10.00.10) fro m China on 20 June 2010.61  In November 2011, the investigation was 
under way, and the Advisory Commission (see below)  had submitted the releva nt reports on injury 
and dumping to the interested parties. 
112. No anti-dumping measures have been in fo rce since 2006, when the anti-dumping duties 
imposed for three years on the import of pure, refined edible oil of vegetable origin from Argentina expired.  Their elimination has not been notified to the WTO. 
113. It is the responsibility of the Executive to adopt decisions on the imposition of provisional 
measures and definitive anti-dumping duties and, where necessary, to review and extend the 
measures.  An Advisory Commission, chaired by an  MEF official, and comprising officials from the 
Ministry of Foreign Affairs (MRREE), the MGAP, the MIEM and the Planning and Budget Office (OPP), assesses the technical aspects of investigations and advises the Executive.  
Anti-dumping investigations are conducted by the DNI  for industrial products, by either the DNI or 
the Agricultural Planning and Policy Office (OPYPA) in the MGAP for agro-industrial products, and 
by the OPYPA for agricultural products. 
114. Investigations are initiated following a written re quest sent to the DNI or the OPYPA by the 
domestic industry or on its behalf.  The authoriti es have 20 days in which to decide whether the 
request is in order;  if this is the case, the author ities have 30 days in which to decide whether or not to 
initiate an investigation.  Initiation of an investig ation is published in the Official Journal and is 
notified to interested parties.  Normally, anti-dum ping investigations must be concluded within the 
space of one year and, in any event, within a maximum of 18 months after their initiation.  The 
investigatory stage of the procedure must be conc luded at least 120 days before expiry of the 
18 month period.  The OPYPA or the DNI must ta ke a decision on whether to impose anti-dumping 
duties within 30 days of the date on which the investigatory procedure ended and must transmit the 
proceedings to the Advisory Commission. 
115. Provisional anti-dumping duties may be imposed when there has been a preliminary 
determination of dumping and the resulting injury to a domestic industry and it is considered that such 
a measure is required in order to prevent injury be ing caused during the investigation.  The amount of 
the provisional anti-dumping duty may not exceed the margin of dumping provisionally estimated by the OPYPA or the DNI.  Provisional duties may be imposed for a maximum period of four months 
and an interministerial resolution orde ring their application is required. 
116. Decree No. 51/010 of 5 February 2010 intro duced measures to avoid circumvention of 
anti-dumping measures.  The Decree provides that whenever it is decided to apply anti-dumping measures the non-preferential origin requirement that will apply to the goods affected by the measures 
shall be determined.  Anti-circumvention measur es may be imposed after an anti-dumping measure 
                                                      
60 WTO document G/ADP/N/14/Add.20 and G/SCM/N/18/Add.20 of 19 April 2005. 
61 Online information from the DNI.  Viewed at:  http://www.miem.gub.uy/portal/agxppdwn?5,10, 
398,O,S,0,3103%3BS%3B1%3B255. Uruguay WT/TPR/S/263/Rev.1 
 Page 67 
 
 
  has been decided following the find ings of an investigation request ed by the interested party or 
initiated by the authorities ex officio.  The a pplication authority issues a recommendation on the 
measure to be applied within 60 days  of submission of the request for an investigation.  This is sent to 
the Interministerial Advisory Commission, which has 15 days in which to issue its recommendation 
on whether or not to apply anti-circumvention measures. 
(b) Safeguard measures 
117. In Uruguay, the WTO Agreement on Safeguards was approved by law and therefore forms 
part of domestic legislation.62  It was implemented by Decree No. 2/999 of 8 January 1999.  The 
safeguards legislation was notified in 1999 and was examined by the Committee on Safeguards the 
same year.63  The authorities have indicated that no request  to initiate an investigation was received 
during the period under review. 
118. Pursuant to Decree No. 2/999, the Executive, ac ting in consort with the MEF, the MRREE, 
the MIEM and the MGAP, is responsible for adopting resolutions on the application of provisional or 
definitive safeguard measures, as well as for reviewing, revoking or extending them.  There is an Application Commission, chaired by an MEF official, and composed of representatives of the 
MRREE, the MGAP, the MIEM and the OPP, who se responsibility it is to apply the safeguards 
regime.  The Commission also examines and decides on the various issues to be resolved, selects the 
body to be responsible for conducting the investig ation and oversees all matters pertaining to the 
investigation.  Lastly, investigations in relati on to safeguard measures may be conducted by the DNI 
in the MIEM, the OPYPA in the MGAP, the MEF's Trade Policy Advisory Office, or by any other 
government body to which the Application Commission assigns the task. 
119. Requests to initiate a safeguard investiga tion must be submitted to the Application 
Commission by interested parties or by the ente rprises or entities representing them, in writing and in 
duplicate.  If it considers the request to be in orde r, the Application Commission issues an opinion as 
to whether or not to initiate an investigation, which must contain a preliminary determination of 
serious injury or threat of serious injury.  The opin ion must be issued within 50 days of the date on 
which the request was submitted.  The intermin isterial resolution on whether to initiate an 
investigation must be issued within 30 days of  the date of the Application Commission's opinion, 
published in the Official Journal and notified to the applicant. 
120. The investigatory stage must be concluded with in nine months of being initiated, although 
this period may be extended by a further two months  in exceptional cases.  In  critical circumstances, 
where delay would cause damage which it would be  difficult to repair, the Executive may adopt 
a provisional safeguard measure by means of a prel iminary determination.  If provisional safeguard 
measures are applied, the maximum period for the i nvestigation is 200 days, which is the maximum 
duration allowed for provisional measures.  The deci sion to apply a definitive safeguard measure must 
be adopted within 15 days of the day following the issuance of the Application Commission's opinion 
and must be in the form of a resolution by the Executive published in the Official Journal. 
121. Uruguay's regulations allow safeguard measures to  be in the form of an increase in import 
duties, in addition to the CET ( ad valorem  duties, specific duties or a combination of the two) or of 
quantitative restrictions.  Safeguard measures may be applied only for such time as is necessary to 
prevent or remedy serious injury and to facilitate  adjustment of the domestic industry, and may not 
exceed four years, unless renewed.  The total period of application of a safeguard measure, including 
                                                      
62 WTO document G/SG/N/URY/1 of 3 April 1995. 
63 WTO documents G/SG/N/1/URY/1/Suppl.1 of 6 April 1999. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 68 
  
  the period during which a provisional measure is imposed and any extension, may not exceed 
eight years. 
122. Uruguay has reserved the right to apply th e special safeguard provisions in the 
WTO Agreement on Agriculture to headings HS 1001.10.00.90 (durum wheat-other) and 
1001.90.10.90 (wheat-other).64  Uruguay has notified the WTO that during the period 1998-2003 it 
did not apply any special safeguard measures.65  The authorities have indicated that the transitional 
safeguard mechanism was not utilized either. 
123. The MERCOSUR regulations on safeguards app licable to third countries determine the 
procedures for the application of safeguards by MERCOSUR as a single entity and by each of its 
member States.66  The safeguard measures envisaged in these regulations may not be applied to 
MERCOSUR countries.  Under the Agreemen ts between MERCOSUR and Chile and the 
Plurinational State of Bolivia, safeguard me asures may be applied up to 2014 for both 
countries (depending on the product).  MERCOSUR safeguards may be in the form of suspension or elimination of preferences.  Once the Agreements ar e fully applied, safeguard  measures will not be 
allowed between parties. 
(c) Other measures 
124. Law No. 12.670 of 17 December 1959 on curre ncy and monetary reform empowers the 
Executive:  to require deposits prior to import;  to  establish surcharges not exceeding 300 per cent of 
the c.i.f. price on imports of merchandise, article s, products and goods that are expendable, luxury 
items and/or in competition with the domestic i ndustry;  and to prohibit either in general or 
specifically, for a period not exceeding six months, the total or partial im port of any category of 
merchandise, articles, products and goods that ar e expendable, luxury items and/or in competition 
with the domestic industry.  During the period under review, the provisions of this Law were not used. 
125. During the period under review, the previous regime was replaced by a loss of tariff 
preference mechanism.  Accordingly, since 1 January 2007, Decrees No. 473/006 of 27 November 2006, No. 643/006 of 27 December 2006 and amendments thereto have been in effect, 
allowing the tariff preferences granted to the Arge ntine Republic to be modified when special 
situations arise caused by price distortions resu lting from the application of regional and sectoral 
incentive policies. 
126. Decree No. 473/006 of 27 November 2006 empower s the Executive to determine a tariff 
lower or equal to the TGA on imports from the Ar gentine Republic when certain conditions are met.
67  
Decree No. 643/006 determines the tariff applicable, as of 1 January 2007, to imports of products 
                                                      
64 Schedule XXXI - Uruguay. 
65 WTO documents G/AG/N/URY/17 of 6 July 1 999, G/AG/N/URY/21 of 25 September 2000, 
G/AG/N/URY/23 of 12 June 2002, G/AG/N/URY/25 of 26 June 2003 and G/AG/N/URY/28 of 16 June 2004. 
66 MERCOSUR Decision No. 17/96, " Reglamento relativo a la aplicación de medidas de salvaguardia 
a las importaciones provenientes de países no miembros del MERCOSUR ". 
67 The following are the conditions:  (a) the impor ted product is listed in the Annex to Decree 
No. 550/003 of 31 December 2003 and co ntinues to be produced in one of the Argentine Republic's industrial 
promotion zones established in the provinces of La Rioja, San Luis, San Juan or Catamarca, or by economic 
groups with facilities in these zones;  or when exports of the product or of its principal inputs, whether or not 
included in the said Annex, are subject to a withholding tax of 10 per cent or more in Argentina;  (b) the product is not listed in the Annex but is produced in the af orementioned zones and the imports from Argentina account 
for at least 30 per cent of the total value of Uruguay's imports and 20 per cent of domestic production of the 
product classified in the same ten-digit tariff heading over the preceding 12 months. Uruguay WT/TPR/S/263/Rev.1 
 Page 69 
 
 
  listed in Annexes I and II to the aforementioned Decr ee (Table III.10).  Where a product is listed in 
both annexes, the higher of the TGA determined will be levied.  If the product is exempt from 
application of the tariff prescribed in Annex I, the tax prescribed in Annex II will be levied on its 
import.  Decree No. 473 also enables Uruguayan produ cers who consider themselves to be affected by 
imports from Argentina and whose products meet the criteria laid down therein to request the 
Executive to apply tariffs to these products.68  The Executive must take a decision in this respect 
within a period of 90 days.  Following requests by Uruguayan producers, tariffs were imposed on 
six occasions between 2007 and 2009 (Table III.10).69 
127. Domestic production sectors which consider that they have been adversely affected by 
a decision to increase the tariff may submit commen ts to the DNI.  For these to be taken into 
consideration, the request must come from at least  50 per cent of the domestic industry and prove the 
existence of supplies of a like product from othe r sources or that the imports originating from 
Argentina have benefits for competitiveness that  exceed the injury they have caused to 
Uruguayan producers of like products. 
Table III.10 
Products subject to loss of tariff preference 
Annex I:  Products produced in one of the Argentine Republic's industrial promotion zones located in the provinces of La Rioja,  
San Luis, San Juan or Catamarca, or produced by economic groups with facilities in these zones 
NCM Tariff (%) 
1704901000, 1704902000, 1704909090, 1806100000, 1 806900019, 1806900099, 1901200000, 1905209000, 
1905320020, 3208102090, 3208201900, 3208202000, 3 208901000, 3208902100, 3208902900, 3208903100, 
3208903900, 3209101000, 3209102000, 3210002000, 3 401209010, 3401209090, 3402200090, 3905210000, 
3906901100, 3906901900, 3907301900, 3923211000, 3923300010, 3925900000a 14.0 
1704909020, 1806311000, 1806321010, 1806321020, 1806321090, 1806900091, 1806900093 20.0 
1905310010, 1905310020, 1905320010, 1905400000, 1 905901000, 1905902000, 1905909000, 2103901100, 
3305100000, 3402200010, 3923219000b, 3923300099c, 3924100000d 18.0 
2103901900, 2106902900, 4818401000, 4818409000 16.0 
3208101000, 3209901100, 3209901900, 3209902000, 3210001000, 3210003000, 3907501000 10.0 
853650901, 8536691000, 8536699000e, 8538909000f 12.0 
Annex II:  Products whose exports, or the export of whose prin cipal inputs, are subject to a withholding tax of 10% or more in the 
Argentine Republic. 
NCM Tariff 
150790110, 1507901900, 1512191100, 15121919 00, 1515291000, 1515299000, 1901909090 
(Except desserts of dairy produce), 1902110000, 1902190000 16.0 
1901200000, 1905209000, 1905310010, 1905310020, 1 905320010, 1905320020, 1905400000, 1905901000, 
1905902000, 1905909000, 2103901100, 2103901900 10.0 
Products included following a request from domestic producers 
0408.99.00.000, 0408.91.00 .000 (incorporated into Annex II) 10.0 
2304.00.90.00 (incorporated into Annex II) 6.0 
3904.21.00.00, 3904. 22.00.00 (incorporated into Annex I) 14.0 
 
                                                      
68 In practice, this only applies to products that are not listed in Annexes I and II to Decree No. 643/006 
to which a tariff is already applied. 
69 The tariffs were imposed pursuant to Decrees:  No. 337/007 of 20 August 2007;  No. 381/007 of 
11 October 2007;  No. 422/007 of 12 November 2007 ;  No. 484/007 of 12 Decembe r 2007;  and No. 150/009 of 
23 March 2009. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 70 
  
  Products included following a request from domestic producers 
1101.10.00 (incorporated into Annex II) 12.0 
3904.21.00.00 5.0 
3904.22.00.00 10.0 
1517.90.10.00 (incorporated into Annex II) 16.0 
a Exclusively light switch plates for home installation, thei r supports (cradles, mounting frames), accessories (surrounds), an d outer 
casings. 
b Exclusively T-shirt type polyethylene bags. 
c Except high-density polyethylene drums with one opening with a cover/ring clamp, of a capacity of 120 litres or more, and 
thermoplastic drums with two openings, of a capacity of 120 litres or more. 
d Exclusively glasses, plates and cutlery of disposable  plastic, except insulated products of expanded polystyrene. 
e Exclusively domestic switch and socket modules for home inst allation (alternating current of up to 250 volts and 16 amperes),  
including switch and socket assemblies. 
f Exclusively light switch plates for home installation, their supports (cradles, mounting frames), accessories, and outer casi ngs. 
Source : WTO, based on Decrees No s. 473/006, 643/006 and 380/010. 
(viii) Technical regulations and standards 
(a) Institutional and legal framework 
128. Several bodies in Uruguay enact technical regulations, including the MIEM;  the MSP;  
the MGAP;  and the MVOTMA;  as well as the Energy and Water Services Regulatory 
Unit (URSEA) and the Communications Services Re gulatory Unit (URSEC), and each follows its 
own procedures.  Technical regulations issued by the various government authorities may be based on 
national and international standards, but if these do no t exist or are not applicable the regulations may 
be adopted by the authority itself.  Technical re gulations may make the standards drawn up by the 
Uruguayan Institute of Technical Standards (UNIT, see below) mandatory, but a technical regulation 
does not necessarily have to be based on a UNIT st andard.  All technical regulations must be 
published in the Official Journal.  Technical regula tions apply to imports and domestic products alike.  
The conformity of imported products that are regulated is verified at the border in accordance with internationally recognized procedures. 
129. UNIT, a private institution, is responsible for developing standards in Uruguay.  The MIEM is 
mainly responsible for coordinating policies on  technical regulations.  The National Quality 
Institute (INACAL) is responsible for verifying the quality and certification of products.  It directs 
and coordinates action under the National Qu ality Scheme.  The Uruguayan Accreditation 
Agency (OUA) accredits laboratories and other entiti es.  Metrology is the responsibility of the LATU.  
All these bodies make up the Uruguayan Standardizati on, Accreditation, Metrology and Conformity 
Assessment Scheme (SUNAMEC), created by Decree No. 89/010 of 26 February 2010.  The 
SUNAMEC replaced the Uruguayan Accreditation, Sta ndardization, Certification, Calibration and 
Testing Scheme (SUANCCE), set up in 1997. 
130. SUNAMEC is chaired by the National Sta ndardization, Accreditation and Metrology 
Council (CONNAM), which is composed of the Ministers for Industry, Energy and Mining;  Economy and Finance;  and Livestock, Agriculture and Fisheries;  together with the Director of the 
Planning and Budget Office (OPP).  It is CONNAM's  responsibility to monitor compliance with the 
technical standards established and the operation of the standardization, accreditation and metrology 
bodies, and also to propose quality-related policies to the Executive. 
131. SUNAMEC also has a National Standardizati on, Accreditation and Metrology Committee, 
chaired by an official from INACAL, together w ith an official from UNIT, one from the OUA and Uruguay WT/TPR/S/263/Rev.1 
 Page 71 
 
 
  another from LATU.  The Committee provides CON NAM with advice on monitoring the scheme set 
up and on the preparation of quality-related policy proposals.  Another task of the Committee is to prepare programmes with UNIT and the OUA, resp ectively, for developing the standards and 
accreditation deemed necessary in orde r to implement government policies. 
132. Uruguay notified the WTO that the MEF's Trade Information Service is its national enquiry 
point for the Agreement on Technical Barriers to Trade.
70  The Directorate-General for International 
Economic Affairs in the MRREE acts as the notification centre.71  In September 1997, the UNIT 
accepted the Code of Good Practice for the prepara tion, adoption and application of standards in 
Annex 3 to the WTO Agreement on Technical Barriers to Trade.72 
(b) Standardization 
133. UNIT, a private institution, is responsible for developing standards in Uruguay.  It prepares 
and approves standards through over 30 specialized technical committees, composed of representatives of all the sectors concerned, wh ich respond to the requests made by official 
institutions and private firms, with regard to the technical requirements to be met by certain products, 
the testing methods to be used for measuring them, safety aspects, inter alia .
73  UNIT standards are 
prepared, adopted or harmonized at the request of government or private sectors.  UNIT also certifies 
products and services, as well as quality schemes.74  It is a member of various international 
standardization organizations.75 
134. In August 2011, 1,931 UNIT standards were in ef fect, compared to 1,643 reported at the time 
of the previous review of Uruguay.76  UNIT standards cover many areas, including quality 
management and assurance, as well as building mate rials, electrotechnical materials, safety, food 
products, textiles, paper, timber, fire-fighting equipm ent, gas containers, blueprints, metals, sanitary 
ware, hides and skins and fertilizers, inter alia .77  The Executive and various municipal authorities 
have declared some of the UNIT standards to be  mandatory.  These mainly concern standards in 
relation to electricity (electrical installations, hou sehold appliances, etc.) and in relation to food 
safety (identity and quality of food).  The UNIT standards can be viewed online in the UNIT 
Catalogue of Standards.  The majority of standard s are based on international or regional standards. 
                                                      
70 WTO document G/TBT/ENQ/38 of 30 May 2011. 
71 WTO document G/TBT/2/Add.54 of 26 May 1999. 
72 WTO document G/TBT/CS/2/Rev.11 of 4 March 2005. 
73 Online information from UNIT.  Viewed  at:  http://www.unit.org.uy/index.php. 
74 WTO document G/TBT/CS/N/82 of 20 October 1997. 
75 World Quality Council, Pan American St andards Commission (COPANT), International 
Organization for Standardization (ISO), International Electrotechnical Commission (IEC), MERCOSUR 
Standardization Association (AMN) and Occupational Hea lth and Safety Assessment Series (OHSAS).  UNIT, 
Representatividad Internacional , available at:  http://www.un it.org.uy/Acerca/repres.asp. 
76 Online information from UNIT, Catálogo de normas .  Viewed at:  http://www.unit.org.uy/ 
Catalogo/catalogo_02.asp. 
77 UNIT's areas of activity include the following:  general standards, units and symbols;  quality 
management;  environmental management;  management of  occupational risk prevention;  technical design;  
access to physical media;  building mate rials, pressurized containers;  fuel;  fire-fighting equipment;  flooring;  
electrotechnical materials;  textiles;  sanitary ware and piping;  equipment safety;  personal protection;  
calculation of structures;  timber, pulp, paper and paperboard;  alcoholic beverages;  food products (oil, meat, 
flour, etc.);  metals (ferrous and non-ferrous);  fer tilizers;  animal feed products;  polyurethane foam;  
bituminous materials;  microbiology;  rubber;  leather industry;  cleaning articles;  pigments, paints and solvents;  
and drinking water.  Online information from UNIT, Áreas de normalización .  Viewed at:  
http://www.unit.org.uy/Normali zacion/ areas_normalizac.asp. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 72 
  
  135. At the regional level, UNIT participates in  the development of MERCOSUR and COPANT 
standards and at the international level in deve loping ISO and IEC standards.  It also has 
a memorandum of understanding with A STM International in order to keep its collection of standards 
up to date. 
136. UNIT participates in MERCOSUR's work on standards through its membership of the 
MERCOSUR Standardization Association (AMN).78  The AMN is the regional non-governmental 
institution responsible for harmonizing technical sta ndards and is composed of the standardization 
bodies of each member country.  Pursuant to an agreement signed in 2004 between the GMC and the 
AMN, these work together through Sub-Working Group No. 3 (SGT No. 3, Technical Regulations 
and Conformity Assessment).  The purpose is to  cooperate as regards information so the AMN 
submits an annual plan of work to SGT No. 3, wh ich must take into account MERCOSUR's priorities.  
In addition, it must submit a half-yearly report on the progress of its work, to which the standards 
approved are attached.  The AMN conducts its activities through sectoral committees, which represent the branches of industry in each country and whic h prepare and harmonize standards that are then 
approved by the AMN. 
137. The adoption of MERCOSUR standards as nati onal standards by each member country is 
voluntary.  Uruguay, like the other MERCOSUR countries, has continued to make efforts to harmonize standards with the regional regulations.  Th e regional institution responsible for this task is 
the AMN.  By August 2011, 599 MERCOSUR standards had been adopted and were in force, six were awaiting a vote at the national level and four were in the process of being approved.  In 
addition, 441 drafts were scheduled in the work programme.
79 
(c) Quality control and conformity assessment 
138. INACAL, a non-government legal person under pu blic law, was created by Law No. 17.930 
of 19 December 2005 and deals with quality contro l and conformity assessment.  Its purpose is to 
guide and coordinate action u nder the National Quality Scheme , and it communicates with the 
Executive through the MIEM.80 
139. The Law provides that the objectives of INACAL are, inter alia :  to promote greater 
competitiveness in enterprises as a means of increasing exports on an ongoing basis and to give 
consumers technical support in regard to quality as the basis for choice.  In the past two years, 
INACAL has also sought to promote the adoption of  management practices that help to raise the 
current levels of development of microenterpri ses and small enterprises, and to improve their 
competitiveness, encouraging sustained improvements in their management.81 
140. A number of certification bodies are responsible for the adoption of conformity assessment 
procedures.  The steps followed when adopting these procedures are similar to those for the adoption 
of technical regulations, with a period for public consultation and publication of the results in the 
Official Journal. 
141. Conformity assessment may be through certification,  control of retail trade or at ports of entry 
or, in the case of imported products, sampling.  Ce rtification is mainly carried out by accredited 
                                                      
78 Online information from the AMN.  Vi ewed at:  http://www.amn.org.br/es/. 
79 Online information from the AMN.  Vi ewed at:  http://www.amn.org.br/br/. 
80 Online information from INAC AL.  Viewed at:  http://www.i nacal.org.uy/?q=institucional. 
81 INACAL (2011). Uruguay WT/TPR/S/263/Rev.1 
 Page 73 
 
 
  third parties and is generally voluntary, excep t for products subject to Uruguayan technical 
regulations, for which certification is mandatory. 
142. UNIT administers an independent quality certif ication scheme under which it grants use of 
the "UNIT mark of conformity with UNIT standa rds", to those products for which UNIT standards 
have previously been established and whose manufact urers consistently maintain the level of quality 
required by the standard.  The granting of the UNIT mark implies that UNIT has previously done the following:  permanently monitored the manufacturer's  quality control;  assessed the consistency of the 
product's design with the requirements in the UNIT standard;  assessed whether the manufacturer's 
production system is able to make products that  comply with the UNIT standard;  assessed whether 
the manufacturer's quality control scheme is able to ensure ongoing compliance with the 
specifications laid down in the UNIT standard;  approved prototypes;  inspected and approved 
components and raw materials;  and controlled ra w materials and the finished product at points 
of sale.
82 
143. There are 15 types of products liable to perman ent certification:  returnable containers for 
liquefied petroleum gas;  valves;  flexible PV C piping for use in low-pressure LPG connections;  
disposable metal containers for commercial butane or propane gas or LPG mixtures;  portable carbon 
dioxide containers;  fire extinguishers;  water heat ers (storage or instantane ous);  protective helmets 
for industrial use;  materials for sanitary installations (plastic tubes,  black steel or zinc-coated pipes, 
rubber flanges, grease traps, drinking water tanks);  materials for electrical installations (switches, 
plugs and power outlets);  casing for electrical inst allations;  conduits for electrical installations;  
electric leads;  lamp sockets;  automatic switche s;  adaptors;  extension cords);  materials for 
telephone installations;  materials for civil engineer ing (cement, steel bars, treatment of aluminium 
surfaces (anodized));  products for road signs;  children's bicycles;  compact fluorescent lamps.83 
144. In addition to the UNIT mark, UNIT also propo ses quality certification services for products 
at the express request of buyers or in order to meet requirements in municipal decrees, as well as certification and advice when taking delivery of batch es.  It also provides permanent certification of 
services.  By August 2011, some 244 firms had a UNIT-certified quality scheme.
84 
145. LATU is responsible for verifying that imported packaged food products meet the 
requirements in the National Bromatological Regul ations.  It also has responsibility for legal 
metrology in Uruguay.  It is a founding member of the Inter-American Metrology System (IMS).  
Since October 1999, calibration services for weights,  scales and temperature have been accredited by 
the German Deutscher Kalibrier Dienst  (DKD).85 
146. The MGAP, through the Directorate-General of Agricultural Services, controls the quality of 
phytosanitary products and raw materials, as well as animal feed and live plants (see also 
section (2)(ix)).  The National Seed Institute (INASE)  controls the quality of all plant structures used 
for sowing or breeding. 
                                                      
82 Online information from UNIT.  Viewed at:  http://w ww.unit.org.uy/certif icacion/ certificacion_ 
productos.php. 
83 UNIT (2011). 
84 Online information from UNIT.  Viewed at:  http://www.unit.or g.uy/certificacion/certificacion_ 
sistemas_calidad_certificado.php?idC=9&orden=1. 
85 LATU, Sector Metrología Científica e Industrial .  Viewed at:  http://www.latu.org.uy/ 
portal/page?_pageid=354,230672&_dad=portal&_schema=PORTAL&df_cod_sector=MET. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 74 
  
  147. The State enterprise ANTEL has responsibility fo r certifying telecommunications equipment;  
in the electricity sector, certification is not only given by UNIT and LATU, but also by LATU Sistemas S.A., the Electrical Engineering Institute in the Engineering Faculty of the University of the 
Republic, the laboratory of the National Electricity Plants and Transmission Authority (UTE), or by 
any other certification body recognized by URSEA and URSEC that has a commercial presence in 
Uruguay. 
148. Uruguay does not automatically recognize the certification of products or systems by foreign 
certification agencies, only recognizing the testing and certification done in the exporting country if there is a mutual recognition agreement.  UNIT has voluntary mutual recognition agreements on 
product certification, inter alia , with the Spanish Standardization and Certification 
Association (AENOR), the Italian National Unifica tion Authority (UNI) and the Italian Quality Mark 
Institute (IMQ). 
149. Uruguay imposes specific labelling requirements on products such as foodstuffs, malt beer, 
products for grape-growing and wine production, pr oducts and by-products of plant origin, seeds, 
pesticides, fertilizers, soil dressing and related pr oducts, textiles and footwear, electrical equipment 
and medicines (see Table AIII.1).  Under Decr ee No. 141/992 of 2 April 1992, the National 
Directorate of Trade and Consumer Protection in  the MEF is responsible for ensuring compliance 
with labelling requirements.  All products to be sold must bear a label giving as a minimum the 
following information in Spanish:  the name and or igin of the product, the name and address of the 
producer or importer, the weight, sell-by date, ingr edients, instructions and storage conditions.  In 
general, Uruguay applies the MERCOSUR regulations on marking, labelling and packaging.  URSEA 
is responsible for the labelling of electrical goods as far as energy efficiency is concerned. 
150. According to Law No. 16.753 of 13 June 19 96, all containers or bottles for alcoholic 
beverages must bear a printed label indicating the nature or type of the beverage and its alcohol 
content and identifying the producer or importer.  Decree No. 283 of 16 June 1993 provides that special requirements apply to "superior qualit y" wine and, according to Decree No. 431 of 
21 September 1994, imported "superi or quality" wines with a recognized appellation of origin (DOR) 
must bear an additional label approved by the National Grape-Growing and Wine Production 
Institute (INAVI).  A number of other pr oducts are subject to special labelling 
requirements (Table AIII.1). 
(d) Accreditation 
151. The OUA, set up in January 1999 as a privat e institution, is responsible for accrediting 
calibration and testing laboratories, as well as or ganizations that certify quality control schemes, 
products, services and processes, and for approving inspectors.  Pursuant to Law No. 17.930, UNIT was the first body to be accredited by the OUA. 
152. To obtain accreditation, an application has to  be made to the OUA, accompanied by the 
relevant documentation, which is examined  before an evaluation is carried out in situ .  For 
accreditation to remain valid, the body accredited mu st undergo regular evaluations.  Laboratories and 
other entities are accredited in conformity with in ternational standards and with the guidelines of 
International Laboratory Accreditation Coopera tion (ILAC), the International Accreditation 
Forum (IAF) and Inter-American Accreditation Cooperation (IAAC). Uruguay WT/TPR/S/263/Rev.1 
 Page 75 
 
 
  153. By August 2011, the following had been accr edited by the OUA:  four bodies certifying 
management systems;  five bodies certifying product s;  16 testing laboratories;  four calibration 
laboratories;  and two clinical analysis laboratories.86 
(e) Technical regulations 
154. By August 2011, Uruguay had only notified the WTO of six draft technical regulations, 
concerning the following:  ozone-depleting substa nces;  a quality standard  for carrots;  quality 
standards for the production and marketing of su nflower, maize, rice, sudan grass, soya, grain 
sorghum and forage sorghum seeds;  botanic seeds (2);  and black oats.87  Uruguay also submitted 
a notification on a technical regulation already approved concerning wheat flour.88 
155. The ministries and bodies responsible for draw ing up technical regulations may initiate the 
preparation of a technical regulation on their own initiative or at the request of a third party.  If the proposed technical regulation is deemed to affect trade, the draft is sent to the WTO to allow 
Members to submit comments.  Once all the comments and suggestions received have been examined, the ministry or competent body decides whether to adopt the technical regulation, with or without amendments.  The comments received from ot her WTO Members are submitted through the 
Interministerial Commission on Technical Barriers to  Trade, chaired by the Directorate-General of 
International Economic Affairs in the MRREE.  The Commission receives the draft technical 
regulations from the ministries or bodies that have prepared them and in turn takes into account the comments received from other WTO Members.  The fo cal point for receiving notifications is the 
Trade Policy Advisory Office in the MEF.  Technical  regulations are adopted in the form of laws, 
decrees or resolutions, as appropriate, and are publis hed in the Official Journal.  The technical 
regulations generally follow regiona l or international guidelines and apply equally to domestic and 
imported products. 
156. The MERCOSUR's GMC issues MERCOSUR technical regulations in the form of 
resolutions.  Sub-Working Group No. 3 (SGT No . 3, Technical Regulations and Conformity 
Assessment) is responsible for drafting technical  regulations, incorporating comments resulting from 
the internal consultation process and submitting the fi nal draft to the GMC for approval.  The measure 
is notified to the WTO after internal consulta tion but before it is adopted by MERCOSUR or 
                                                      
86 By August 2011, the following bodies had been accredited by the OUA:  (a) Management system 
certification bodies (OCS):  UNIT;  L.S.Q.A. S.A.;  SGS Uruguay Ltda.;  Fikley S.A. - FCR;  (b) Product 
certification bodies (OCP):  L.S.Q. A. S.A.;  National Meat Institute  (INAC) - CERTICAR NES;  UNIT;  
SGS Uruguay Ltda. - Consumer Testing Services Divisi on;  LATU;  (c) Testing laboratories:  Laboratory 
Production Cooperative ECOTECH;  Beverages and Alcohol Laboratory - ANCAP;  ZENG Microbiological 
Laboratory;  Beltrán Zunino/Microbiological Technical  Assistance - BZ SRL;  ANCAP Fuels Laboratory;  
LATU - Departments of Construction, Cereals, Oilseeds and By-products, Water and Chemicals, Development of analytical methods;  Colaveco Laboratory;  CIEMSA - Construcciones e Instalaciones 
Electromecánicas S.A. - Weighbridges on national high ways (PRN);  CONAPROLE - Milk Quality Sector - 
SECALE;  Lanas Trinidad S.A.- Planta Durazno Laborator y;  DI.LA.VE. - Veterinary Laboratories Division - 
MGAP;  LAPP - Fisheries Products Analysis Labora tories, DINARA/MGAP;  Chapalia SRL/Cristar Zerbi 
Laboratory;  Laboratorio Industrial Montevideo S.A. (LIMSA);  National Grape-Growing and Wine Production 
Institute (INAVI);  (d) Calibration La boratories:  SKAPHIA;  Negri, Quartino & Ferrari o S.A.;  SYAR S.A.;  
and MTOP-DNT- Weights Laboratory;  (e) Clinical anal ysis laboratories (LA);  SIEMBRASUR S.A.;  Florida 
Hospital Laboratory. 
87 WTO documents G/TBT/Notif.99.37 of 5 February 1999, G/TBT/N/URY/1 of 4 November 2003, 
G/TBT/N/URY/3 of 21 August 2008, G/TBT/N/URY/4 of 31 October 2008, G/TBT/N/URY/5 of 
11 February 2009, and G/TBT/N/URY/6 of 7 October 2009. 
88 WTO document G/TBT/N/UR Y/2 of 25 October 2006. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 76 
  
  incorporated into the domestic legal system.89  Uruguay has incorporated the MERCOSUR rules on 
technical regulations into its legal system. 
157. The Executive has made many standards into technical regulations (which are mandatory).90  
The majority of the technical regulations adopt ed during the period under review are based on 
MERCOSUR "technical regulations" (in other word s, standards that must be adopted by 
MERCOSUR members) (Table AIII.1). 
158. Technical regulations also apply in the telecommunications sector to certain types of 
equipment.91  The body responsible for regulating and c ontrolling telecommunications activities is 
URSEC.  Likewise, in the electricity sector, several  technical regulations have been adopted referring 
primarily to matters of safety and quality (Tab le AIII.1).  URSEA is the body responsible for 
regulating this sector.  The imported foodstuffs and beverages determined by the MIEM must be 
inspected by LATU;  domestic products ar e controlled by the municipal government. 
(ix) Sanitary and phytosanitary measures 
159. Uruguay has notified that its enquiry point for sanitary and phytosanitary measures and the 
authority responsible for notification is the Director ate of International Econo mic Organizations in the 
MRREE.92  Uruguay made a total of 13 notifications (up to August 2011) to the WTO Committee on 
Sanitary and Phytosanitary Measur es, seven of these after the previous review of its trade policy 
in 2006.  The measures notified include animal he alth requirements for the following:  definitive 
importation of equine animals (2);  importation of queen bees and beekeeping products;  importation of equine embryos;  importation of equine animals for slaughter;  importation of equine semen;  
importation of goat semen;  and importation of sheep semen.
93 
160. It is the MGAP's responsibility to draw up and implement sanitary and phytosanitary 
protection programmes in the agricultural, agro-indust rial and fisheries sector, as well as to control 
and oversee compliance with sanitary and phytosanita ry standards, quality standards for agricultural 
inputs and veterinary products, and standards on pes ticide residues in plants and products for treating 
animals.  It is also responsible for monitoring th e quality and composition of animal feed, as provided 
in Decree No. 328/993 of 9 July 1993;  this work  is conducted through th e Coordinating Technical 
Commission for the Import of Animal Feed, set up in 2001 and composed of two officials from the Directorate-General of Livestock Services (DGSG) and another two from the Directorate-General of 
Agricultural Services (DGSA).  The DGSG is also in  charge of investigati ng and controlling residues 
of veterinary medicines and environmental polluta nts in agricultural facilities (food intake, forage, 
veterinary products) and industrial facilities process ing products of animal origin, as prescribed by 
Decree No. 576/009 of 15 December 2009. 
                                                      
89 Online information from MERCOSUR.  Viewed at:  http://www.mercosur.int/. 
90 Online information from UNIT, St andardization.  Viewed at:  
http://www.unit.org.uy/N ormalizacion/index.asp. 
91 Online information from ANTEL, Requirements for Approval.  Viewed at:  http://www.antel. 
com.uy/ portal/hgxpp001.aspx?2,373,913,O,S,0,MNU;E;293;2;MNU. 
92 WTO documents G/SPS/ENQ/18 of 20 December 2004 and G/SPS/NNA/8 of 20 December 2004. 
93 WTO documents G/SPS/N/URY/6 of  29 September 2008;  G/SPS/N/UR Y/7 of 29 September 2008;  
G/SPS/N/URY/8 of 3 October 2008;  G/SPS/N/URY/ 9 of 3 October 2008;  G/SPS/N/URY/10 of 
3 October 2008;  G/SPS/N/URY/11 of 3 October 2008;  G/SPS/N/URY/12 of 18 May 2009;  and 
G/SPS/N/URY/13 of 18 May 2009. Uruguay WT/TPR/S/263/Rev.1 
 Page 77 
 
 
  161. The DGSG is the body responsible for policy on animal health and the protection of food and 
products of animal origin.  It is also in charge  of ensuring the hygiene a nd health condition of food 
and products of animal origin, guaranteeing their saf ety, mainly for human consumption, both at the 
national level and interna tionally.  In addition, it provides th e technical bases for formulating and 
updating the legal and regulatory framework for activ ities associated with animal health, veterinary 
public health, and the protection of food and prod ucts of animal origin, as well as for checking and 
certifying the health and hygiene conditions unde r which animals, genetic material, products of 
animal origin and inputs for use in animal health  and production are imported and exported.  In order 
to carry out its tasks, the DGSG undertakes diagnoses, laboratory analyses (Decree No. 24/998 of 
28 January 1998) and monitors and register s veterinary products (Decree No. 160/997 of 
21 May 1997);  it also has the authority to approve diagnostic and clinical analysis laboratories.94  
Since 1 July 2011, pursuant to Law No. 18.565 of 10 April 2010, amending Law No. 17.997 of 2 August 2006, Uruguay has instituted traceability  (individual identification and electronic 
registration) for the whole of the bovine herd as a compulsory measure.  Consequently, all live bovine 
animals and products from slaughtered animals in tended for export are traceable individually. 
162. In Uruguay, the DGSA is the national phytosanitary protection body.  Its task is to organize, 
develop and implement phytosanitary and plant quality  policies, as well as those on the quality and 
safety of plant-based foods, the quality and control of agricultural inputs, animal feed and plant 
products for facilitation and organization of trade in cer eals.  Importers of animal feed must first be 
registered with the DGSA and the goods are subjec t to quality and safety controls when entering 
Uruguay.  Pursuant to Decree No. 328/993 of 9 July 1993, the DGSA, through its Phytosanitary 
Services, removes samples for analysis and issu es the corresponding certificates.  This Decree also 
prescribes that animal feed products must have an open marketing authorization from the country of origin.  The DGSA, together with the DGSG, carri es out controls at the border, inspects products 
entering its area of control, as provided in DGSA/DGSG Resolution No. 05/001 of 22 June 2001.  Pursuant to Article 376 of Law No. 18.719 of 27 December 2010 (replacing Article 275 of Law 
No. 16.170 of 28 December 1990), the DGSA and the DG SG are empowered to carry out controls and 
prohibit the entry into Uruguay of products of anim al or plant origin or animal feed containing 
biological residues or other environmental polluta nts in levels exceeding those determined in the 
national regulations, the Codex Alim entarius or in the requirements of the countries of destination, 
whichever applies. 
163. The determination of standards for the fish eries sector and fisheries products is the 
responsibility of the National Directorate of Aqua tic Resources (DINARA).  These standards apply to 
fisheries products for human or animal consumpti on, as well as their processing, storage, transport 
and marketing.
95  The regulations and controls applied by the DINARA follow the guidelines laid 
down, inter alia , by the FAO-WHO and the Codex Alimentarius.96 
164. Decree No. 55/003 of 6 February 2003 provides that the MSP shall lay down the sanitary 
requirements for food products fo r human consumption based on advice from the Directorate-General 
of Health.  The standards laid down by the MSP ar e based on those in the Codex Alimentarius.  In 
practice, the MSP has delegated certain responsibili ties to municipal authorities and to the MGAP.  
For example, the municipal authorities ensure compliance with the National Bromatological Regulations
97 and the MGAP is responsible for monitoring hygiene and health conditions in the 
                                                      
94 Online information from the DGSG.  Viewed at:  http://www.mgap.gub.uy/DGSG/DIGESEGA.htm. 
95 WTO (1998). 
96 Ibid. 
97 Decree No. 315/994 of 5 July 1994, incorporating the food standards agreed at the 
MERCOSUR level on that date. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 78 
  
  facilities within its sphere of competence that ar e involved in production, industrial processing and 
preparation of food products. 
165. Table III.11 lists the principal laws and decrees currently in force in Uruguay in relation to 
sanitary and phytosanitary measures.  The basi c law on animal health is Law No. 3.606 of 
13 April 1910 and amendments thereto.98  This legislation was updated as far as sanitary programmes 
for the prevention, monitoring, control and eradication of animal diseases are concerned by Law No. 18.362 of 6 October 2008, for which the DGSG is responsible.  Chapter III of this Law, 
implemented by the Decree of 8 June 1934 (Regul ations on the Import and Export of Animals and 
Products of Animal Origin) regulates the import of  animals and products of animal origin and 
provides for the following:  (a) inspection by the sa nitary authorities of all animals and products of 
animal origin entering Uruguay through the ports and border posts authorized for this purpose;  (b) compulsory quarantine (in a quarantine stati on) for animals from overseas;  (c) a series of 
prohibitions that may be imposed when the goods of  animal origin come from a country where there 
are contagious diseases or where the necessary precautionary measures are not taken. 
Table III.11 
Principal legislation on sanitary and phytosanitary measures, December 2011 
Laws 
Law No. 13.640 of 26 December 1967:  provides that the MGAP shall control the materials or products for agricultural use sold b y 
individuals in order to verify the terms of sale, compositi on and end use.  This Law was amended by Law No. 18.719 of 
27 December 2010, Article 375, whic h empowers the Executive to make the use, prepar ation, formulation, processing, entry, exit or 
marketing of materials or products for agri cultural or livestock use and those used fo r animal feed subject to prior registrati on and 
authorization by the MGAP through the competent implementing en tities, under the terms, time-limits and conditions laid down in  the 
regulations.  Facilities where the aforementioned materials or produc ts are prepared, formulated or  processed must have been ap proved by 
the MGAP;  the latter monitors the activitie s mentioned above in order to verify that  they meet the conditions under which the 
authorizations or approvals were granted or that they comply with the requirements of the des tination countries, whichever appl ies.  The 
MGAP also controls and regulates the technical criteria to be met for equipment used to apply products for agricultural use, as  well as the 
season, form and conditions for their use. 
Law No. 16.170 of 28 December 1990:  empowers the Executive to prohi bit the use, sale or export of plants, products or by-produ cts of 
plant origin polluted with pesticide residue s in levels exceeding those laid down in th e Codex Alimentarius or by the relevant requirements 
of the country of destination.  Resolu tion PE No. 825/992 of 15 October 1992 delegate d the relevant responsibilities to the MGA P and the 
Ministerial Resolution of 23 October 1992 further delegated them to the current DGSA.  Law No. 16.170 was amended by Law 
No. 18.719 of 27 December 2010, Article 376, empowering the MG AP's DGSA and DGSG to carry out controls and prohibit the 
consumption, use, marketing, sale, import,  export or any other form of entry into or exit from Uruguay of products or by-produc ts of 
animal or plant origin and animal feed containing residues of  phytosanitary products, veterinary products or biological residue s or other 
pollutants in levels exceeding those determin ed in the hygiene and health provisions an d safety provisions for human or animal food at the 
national level or, in their absence, in the Codex Alimentarius or in the provisions of  the country of destination, whichever ap plies. 
Law No. 3.606 of 13 April 1910 and amendments thereto:  Law on San itary Policy for Animals.  This  is the basic law, the foundat ion for 
all the regulations concerning animal health and veterinary public health. 
Decrees 
Decree No. 367/968 of 6 June 1968:  empowers the MGAP to regulat e and, where applicable, to pr ohibit the application and intend ed use 
of pesticides to be used for anim al or plant health when these are considered harmful to public health. 
Decree No. 149/977 of 30 March 1977:  regulates the registrati on, control and sale of pesticides for agricultural use. 
Decree No. 34/987 of 21 January 1987:  establishes a requirement to submit certificates of origin  for the purpose of registerin g pesticides.  
Decree No. 113/990 of 21 February 1990:  provides that any natura l or legal person preparing or marketing the products covered by 
Decree No. 149/977 must be registered with the current DGSA with in the time-limits and under the terms and conditions determine d and 
imposes requirements concerning the sale of pesticides presen ting a maximum risk for human health and the environment.  
Decree No. 393/990 of 27 August 1990:  imposes requirements for import under the temporary admission procedure of products 
containing pesticides to treat fruit for export. 
Decree No. 457/001:  regulates air spraying of phytosanita ry products and companies engaged in such activities.  
                                                      
98 Contained in Law No. 5.452 of 8 July 1916;  Law No. 7.270 of 10 September 1920;  Law No. 8.086 
of 22 June 1927;  Law No. 8.337 of 19 October 1928;  Law No. 9.646 of 20 March 1937;  and Law No. 13.892 
of 19 October 1970. Uruguay WT/TPR/S/263/Rev.1 
 Page 79 
 
 
  Laws 
Decree No. 264/004 of 28 July 2004:  regulat es the application of phytosanitary produc ts on land and the companies engaged in s uch 
activities.  
Decree No. 294/004 of 11 August 2004:  imposes cr iteria for the labelling of  phytosanitary products. 
Decree No. 317/007 of 27 August 2007:  introdu ces amendments to the regulatory framewor k in effect on applications for registra tion of 
phytosanitary products. 
Decree No. 915/988 of 28 December 1988:  prohibits the import, manuf acture, sale or use of veteri nary medicines to promote the growth 
or fattening of bovine animals, sheep, pigs, horses and poultry.  
Decree No. 160/997 of 21 May 1997:  regulates the registration a nd control of veterinary products, incorporating Resolutions 
GMC No. 11/993, No. 44/993 and No. 39/996.  
Decree No. 188/010 of 14 June 2010:  prohibits the import, manufactur e, sale or use of veterinary medicines formulated on the b asis of 
Oxytetracycline for use in bees.  
Decree No. 98/011 of 2 March 2011:  prohibits the import, manufactur e, marketing or use of animal  feed containing antibiotics f or bovine 
and ovine species in order to boost growth.  
Resolutions 
Resolution of the Directorate of Plant Hea lth of 27 April 1988:  regulates the conditions  for authorization of changes of origi n in the 
register of pesticides.  
Resolution of the DGSA of 25 May 2004:  approves a new procedure for the import of phytosanitary products.  
Resolution of the DGSA of 29 June 2004:  provides for the inclus ion of precautionary wording in labels for phytosanitary produc ts. 
Ministerial Resolution of 27 November 1988:  pr ohibits the import and use of chloramphenicol. 
Ministerial Resolution No. 389/2010 of 22 April 2010:  regulates th e marketing, import and use of veterinary products with a th erapeutic 
indication for super-ovulation, cell inducti on, ovulation and control of the reproductiv e function in animals not intended for fattening.  The 
marketing, import, use and possession of estr adiol-based hormonal products are restricted. 
Source : WTO, on the basis of information provided by the authorities. 
166. Sanitary and phytosanitary certificates are re quired depending on the level of risk and are 
issued by the country of origin for animals, plants  and animal and plant products.  In addition, the 
products may be subject to other requirements such as prior authorization or 
registration (Table III.12).  Pursuant to Law No. 3.606 of 13 April 1910, the Regulatory Decree of 
8 June 1934, Decree No. 14 of 12 January 1993 and Ex ternal Circular No. 99/06 of 7 February 1994 
of the BROU's Division for the Control of Interna tional Trade, the import of animals or animal 
products is subject to inspection by the Animal Health Police when they arrive in Uruguay.  The diseases subject to sanitary measures are listed in Law No. 3.606 of 13 April 1910.
99  The animals are 
subject to quarantine according to the OIE regulations  on quarantine control.  Under Law No. 3.606 of 
13 April 1910 (as updated), the cost of these measur es such as quarantine and upkeep are paid by the 
owner or by the person responsible for the animals.  Provisions have also been adopted on the control 
and eradication of specific diseases (see Table III.12). 
Table III.12 
Principal sanitary and phytosanitary re quirements for imported goods, August 2011 
Product Requirements Legal basis 
Goods of plant origin Application for Phytosanitary Import 
Accreditation (AFIDI) or prio r declaration depending on 
the phytosanitary risk posed by the goods, to be sent to 
the MGAP's DGSA within 5 wo rking days of the arrival 
of the goods Decree No. 328 of 21 June 1991;  Decree 
No. 373 of 8 October 1997 
Products of plant origin (fresh or 
frozen) and bread products (with 
the exception of breadcrumbs), 
cooked or for cooking Prior authorization by the MSP Decree No. 521 of 24 November 1993 
                                                      
99 The amended and updated text of Law No. 3.606 can be viewed on the DGSG's website at:  
http://www.mgap.gub.uy/DGSG/Legislacion/Cap1_Law3606.zip. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 80 
  
  Product Requirements Legal basis 
Fish products, by-products and 
derivatives Prior import authorization by the DINAR A Decree No. 213/997 of 18 June 1997;  
Decree No. 149 of 7 May 1997 
Marine fisheries products, fresh or frozen, of species caught on 
the coast or processed on land 
(which must be specifically 
indicated) Prior authorization by the MSP D ecree No. 521 of 24 November 1993;  
Circular No. 99/009 of 9 March 1994 from 
the BROU's Division for the Control of 
International Trade 
Eggs for incubation and 
one-day-old chicks Prior authorization by the Animal Health Division DGSG Resolution No. 37 of 31 July 2003  
Poultry meat of any species, 
chilled, frozen and industrially 
processed, and edible poultry offal Registration of the importer in the INAC Register of 
Poultry Meat Exporters and Importers INAC Resolution No. 47 of 15 April 1993  
Live bovine cattle, sheep and 
horses Prior authorization by the DGSG.  Identification 
requirement prior to exit from quarantine MGAP Resolution of 26 August 1998.  
DGSG Resolution No. 23/002 of 
7 May 2002  
Pig meat in any form and its preparations Registration of the importer in the INAC Register of 
Meat Product Factories and Importers INAC Resolution No. 109 of 
28 August 1988 
Semen and embryos of animal 
species Registration of the importer in the Register of the 
Markets and Ports Division of the Directorate of Animal 
Health; Prior authorization by the Directorate of Animal Health Decree No. 5 of 3 January 1992;  Decree 
No. 182 of 6 May 1992 
Imported animal feed  Registration of an imal feed (products) with the MGAP if 
the products have been mixed or industrially processed;  
Direct Unloading Regime Decree No. 328/993 of 9 July 1993 
Queen bees and beekeeping 
products intended for 
MERCOSUR States Parties International veterinary certif icate issued by the official 
veterinary service in the country of origin.  Beekeeping 
products must be in containers not previously used. Decree No. 572 of 24 November 2008, 
approving Resolution GMC 23/07 
Bees Sanitary certificate issued by the competent authority in 
the country of origin showing that the region from which 
the bees come is free of foulbrood, acariosis, nosemosis, and greater wax moth ( Galleria mellonella ) Decree of 8 June 1934 
Animals and products of animal 
origin Sanitary certificate issued by  the competent authority in 
the country of origin Decree No. 14 of 12 January 1993 
Horses, bovine animals, goats, 
sheep and pigs from overseas 
and products of animal origin Inspection and monitoring in quarantine.  Period of 
quarantine. Law No. 3.606 of 13 April 2010.  Law on 
the Animal Health Police.  Decree 
No. 237/998 of 2 September 1998 
Exotic birds Prior import authorization and quarantine Decree No. 378 of 8 October 1982 
Pedigree poultry and eggs 
intended for breeding Sanitary certificate showing that the production facilities 
of origin are free of salmonellosis and are located in 
areas free of infectious or contagious diseases.  Registration of the importer's facility with the Directorate 
of Animal Health as an incubator Decree No. 758 of 13 September 1973 
Poultry and eggs Prior import permit issued  by the MGAP Decree of 18 September 1951 
Bovine animals, buffalo, sheep, 
goats, pigs, ruminants, rabbits, 
poultry Quarantine Decree No. 237 of 2 September 1998 
Pigs and fresh boneless pig meat 
from the Brazilian states of Rio 
Grande do Sul, Santa Catarina 
and Paraná Certificate issued by the competent official authority 
showing compliance with the requirements laid down in 
the OIE Animal Health Code in respect of the following 
diseases:  classical swine fever, foot-and-mouth disease, African swine fever and vesicular stomatitis, 
Aujeszjky's disease DGSG/RG Resolution No. 51 of 
26 September 2003 
Raw, dried and salted hides Sanitary requi rements Decree No. 35 of 21 January 1980, 
amended by Decree No. 479 of 
4 December 2001 Uruguay WT/TPR/S/263/Rev.1 
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  Product Requirements Legal basis 
Animals, products of animal 
origin and genetic material 
which involve a sanitary risk of the introduction of bovine 
spongiform encephalopathy or 
scrapie Sanitary certificate issued by  the competent authority in 
the country of origin MGAP unnumbered resolution of 
4 July 2002  
Horses from MERCOSUR States 
Parties International veterinary certif icate issued by the official 
veterinary service in the country of origin.  Inspection 
and quarantine in the country of origin Decree No. 573 of 24 November 2008, 
approving Resolution GMC 20/07 
Horses from countries 
non-members of MERCOSUR International veterinary certif icate issued by the official 
veterinary service in the country of origin.  Inspection 
and quarantine in the country of origin Decree No. 575 of 24 November 2008, 
approving Resolution GMC 19/07 
Milk and dairy produce intended for human or animal food Sanitary, hygiene and safety controls by the DGSG, 
which may be in situ in the country of origin Decree No. 16 of 30 March 2009, 
approving Resolutions GMC No. 79/94, 
No. 134/96 and No. 81/96.  MGAP Decree No. 174 of 14 May 2002  
Products of animal origin 
entering Uruguay from Chile Approval of the production facility by th e DGSG DGSG/RD Resolution No. 70 of 
28 November 2003  
Source : WTO Secretariat. 
167. The import of several products is prohibited for sanitary reasons (Table III.13). 
Table III.13 
Import restrictions for sanitary reasons, 2011 
Animals and animal products from regions where there are diseases that 
could constitute a threat to domestic  livestock or from countries whose 
animal health legislation and regul ations do not afford sufficient 
guarantees in the opinion of the Executive Protection of animal life and 
health Regulatory Decree of 
8 June 1934 
Horses from countries affected by African horse sickness Protection of animal life and 
health Decree No. 139 of 
31 March 1992 
Domestic or wild poultry, eggs and related products from Korea, Japan, 
Viet Nam, China, Indonesia, Laos, Pakistan, Thailand, Cambodia and 
Chinese Taipei, or from those countries where the disease known as avian 
flu might occur Protection of animal life and 
health Decree No. 50/004 of 
11 February 2004 
Veterinary medicines used to boost gr owth in bovine animals, sheep, pigs, 
horses and poultry  Protection of animal life and 
health Decree No. 915/988 of 
28 December 1988 
Blood of bovine animals Protection of animal life and 
health Resolution of 20 August 1993 
Hexachlorocycloexane for use for animal or  plant health Protection of animal and 
plant life and health MGAP Resolution of 
12 January 1977 
Marine turtles Protection of animal life and 
health MGAP Decree No. 144 of 
3 June 1998  
Ornamental or pet birds, domestic bird s, eggs and other bird products from 
countries and regions where the virus is present Protection of animal life and 
health DGSG/RG Resolution 
No. 116 of 22 November 2005
Boneless bovine and sheep meat, matured and in cuts, from the Argentine 
provinces of Salta, Jujuy or Formosa Protection of animal life and 
health DGSG Resolution No. 49 of 
18 September 2003 
Hexachlorocycloexane Protection of animal and 
plant life and health MGAP Resolution of 
30 January 2002 
Methyl parathion- and phosphamidon-ba sed phytosanitary products for all 
agricultural uses Protection of animal and 
plant life and health MGAP Resolution of 
30 January 2002 
Dodecachoride-based ant insecticides for all ag ricultural uses Protection of human life and 
health MGAP Resolution of 
22 June 2004 
Source : WTO Secretariat. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 82 
  
  168. Officials from the DGSG and/or the DGSA verify the documentation and ensure compliance 
with measures to reduce health risks in animal f eed solely if requested to do so by the Technical 
Coordination Commission. 
169. Pursuant to the provision in Article 63 of Law No. 16.811 of 21 February 1997, in the 
wording in Article 1 of Law No. 18.467 of 27 February 2009, seeds may only be imported and 
exported by persons listed in the General Register of Seed Producers kept by the National Seed 
Institute (INASE).  Prior authorization from INASE is required to import seeds and they must be 
accompanied by the certificates of origin and phytosan itary certificates, together with the information 
and labels determined by the regulations.  Seeds of non-registered cultivars may only be allowed to 
enter Uruguay if they are from superior categories for the purpose of propagation and are not to be 
marketed in Uruguay;  parent material;  samples for experimental or testing purposes;  or batches for the purpose of propagating seeds in Uruguay for sub sequent export in accordance with the provision 
in Article 50 of Law No. 16.811 of 21 February 1997. 
170. In Uruguay, the use of genetically modified live organisms of plant origin and parts 
thereof (transgenic crops) is regulated by special ru les and the MGAP is responsible for dealing with 
applications for authorization. 
171. The introduction, use and handling of genetica lly modified plants and parts thereof is 
governed by Decrees No. 353/008 of 21 July 2008, No. 535/008 of 3 November 2008, and No. 280/009 of 8 June 2009.  The National Biosafety Board (GNBio) was created by Decree No. 353/008 and is chaired by the Minister of Livestock, Agriculture and Fisheries, with the Ministers 
of Public Health, the Economy and Finance, Hous ing, Land Planning and the Environment, Foreign 
Affairs, Industry, Energy and Mining as members.  GNBio authorizes new applications relating to the 
entry of genetically modified plants and parts th ereof and defines the guidelines for national biosafety 
policy on genetically modified plants and parts th ereof.  The Risk Management Commission (CGR), 
composed of a delegate from each of the minist ries belonging to the GNBio, advises the Executive on 
their biosafety. 
172. The authorities have indicated that, at De cember 2011, applications for the following 
genetically modified plants had been approved:  maize (for commercial use, research and evaluation 
of cultivars) and soya (commercial use, e xport of seeds and evaluation of cultivars). 
173. Uruguay is a member of the Regional Pl ant Health Committee (COSAVE), a regional 
organization whose members are Argentina, Brazil, Chile, Paraguay and Uruguay.  It operates within 
the framework of the International Plant Protection Convention (IPPC) and lays down the 
phytosanitary requirements for the import of pl ant products in accordance with the relevant 
international standards.  COSAVE's main objective is to strengthen regional phytosanitary integration 
and carry out integrated action to resolve phyto sanitary problems of common interest to member 
countries.  In accordance with COSAVE's r ecommendations, Uruguay uses the AFIDI.  By Law 
No. 17.314 of 9 April 2001, Uruguay also adopted th e new revised text of the IPPC.  The DGSA is 
the National Phytosanitary Protection Organization (ANFP) for the purposes of this Convention.  
Uruguay also belongs to the Standing Veterinary Co mmittee of the Southern Cone (CVP), composed 
of the highest authorities for animal  health and food safety from Argen tina, the Plurinational State of 
Bolivia, Brazil, Chile and Paraguay.  For Uruguay, th e member is the Director-General of Livestock 
Services.  The Convention establishing the CVP was incorporated into Uruguay's legislation by Law 
No. 18.306 of 18 June 2008. Uruguay WT/TPR/S/263/Rev.1 
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  174. Within MERCOSUR, the process of harmonizi ng sanitary and phytosanitary measures is 
done in Sub-Working Group No. 8 - Agriculture (SGT No. 8), based on the principles, guidelines, criteria and parameters for the agreements on the equivalence of sanitary and phytosanitary control 
systems, established by document RES/GMC/60/99.  SGT No. 8 meets periodically and is composed 
of the persons responsible in each country's regulat ory body, who both at the meetings and beforehand 
consult the committees mentioned in paragraph XX(4).  During the period under review, Uruguay 
continued to adopt MERCOSUR's ha rmonized sanitary and phytosanitary measures, particularly for 
plant products and by-products. 
175. Uruguay has concluded several b ilateral agreements or conve ntions on the promotion of 
sanitary and phytosanitary cooperation, including the fo llowing (with their dates of entry into force):  
Animal Health Agreement with Barbados (25 Febr uary 1997);  Veterinary Health Convention with 
Bulgaria (14 October 1994);  Agreement on Hygien e and Health Quality Standards (LATU) with 
Chile (18 November 1981);  Agreement on Sanitary and Quarantine Requirements for Milk and Dairy 
Products to be Exported from Uruguay to the People's Republic of China (14 August 2002);  
Inter-Institutional Cooperation Agreement on Animal Health with Mexico (7 May 1986);  Convention 
on Cooperation in the Area of Animal Health with Hungary (19 April 2003);  Convention on 
Cooperation in the Veterinary Health Field w ith Romania (6 September 2002);  Convention on 
Cooperation and Coordination on Livestock Health  with Peru (8 January 1999);  Protocol on 
Quarantine and Animal Health Requi rements for Livestock to be Exported to the People's Republic of 
China (18 February 2005);  Memorandum of Unders tanding on Cooperation in the Area of Quarantine 
and Inspection between the Republic of Korea a nd Uruguay (21 November 2007);  Protocol between 
the Russian Sanitary Services and the DGSG on C onditions for the Supply of Products of Animal 
Origin (22 May 2008);  and Memorandum of U nderstanding on Establishi ng a Programme for the 
Export of Matured and Boneless Bovine Meat to Mexico (30 January 2006). 
(3) M
EASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures, documentation and registration 
176. In Uruguay, export procedures are governed by  the Customs Code, Decree-Law No. 15.691 
of 7 December 1984 and amendments thereto, as well as Decree No. 173/005 (Regulations on the Customs Clearance of Goods).
100  There is no requirement on exporters to register with Customs.  
Nevertheless, Uruguay's legislation requires all exporters to be registered with the DGI, the Social 
Security Bank (BPS), the BSE, and the Ministry of Labour and Social Security.101 
177. On 2 August 2010, MERCOSUR approved the "MERCOSUR Customs Code" (Decision 
CMC No. 27/10), and in December 2011 this was aw aiting ratification by Uruguay's Parliament. 
178. The export of goods requires the services of a customs broker, who must complete the DUA 
electronically, sending the information to the DNA 's computer system.  The DNA endorses the DUA 
and sends the customs broker a message containing the number attributed to the DUA and the date of 
registration.  Where the goods to be exported are accessible to Customs, a request for a channel is 
made.  The DUA is then printed and the correspondi ng export documentation is  submitted, consisting 
of a sworn declaration signed by the customs broker and the exporter, the commercial or pro forma  
invoice, a copy of the bill of lading and any othe r document required dependi ng on the product to be 
exported, for example, phytosanitary certificates. 
                                                      
100 This Decree repealed Decree No. 570/994 an d has been in effect since 9 July 2009. 
101 Uruguay XXI (2011b). WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 84 
  
  179. The DNA's computer system attributes the channel for verifying the export operation, 
following a request sent electronically by the customs broker.102  Currently, the choice of channel is 
based on random criteria and on the regulations in force,  including risk analysis.  If it is decided that 
the goods should go through the red channel, there is a physical inspection and verification of the 
documents103;  if it is decided that they should go thro ugh the orange channel, only the documents are 
verified;  if the green channel is selected, there is no verification.  Acco rding to the information 
provided by the authorities, the orange channel is not  currently used;  in 2010, 11 per cent of exports 
went through the red channel, while 89 per cent went through the green channel. 
180. Once the goods have been loaded, the cust oms broker must send the DNA an electronic 
message giving the definitive data on the shipment  (weight, volume, value).  Where exports are 
subject to the payment of taxes, the exporter must provide information on the taxes payable, which are 
paid directly to the BROU or the DGI (for the FIS,  the IMEBA or any other tax imposed by the DGI).  
After the relevant taxes have been  paid, the DNA registers the expor t operation in its Lucía computer 
system (SIL).  These and other amendments to export clearance were introduced by DNA Order O/D 
No. 38/2010 (Amendments to the Procedure for Customs Control of Exports).104 
181. The authorities have indicated that the curre nt regulations (Decree No. 54/003) are being 
revised in relation to the arrangements for fines and export levy surcharges by the BROU in order to incorporate exports into the new scheme for payment of taxes and other items via internet, shortly to be introduced for other operations.  This new pro cedure obviates the need for the customer to go to 
approved payment offices, immediately provides information on foreign trade operations and does 
away with the risks involved in handling cash. 
182. To facilitate exports by MSMEs, by means of Order O/D No. 38/2009 of 17 April 2009 
(Implementing Regulations for the resolution by the MEF, the Minist ry of Education and Culture, and 
the MIEM, of 15 March 2009, creating the "Exporta  Fácil" export regime), the DNA modified the 
current regulations on the export of goods in order to adapt them, cr eating procedures that take into 
account the special features of these companies.  As  a result, a sub-regime for export operations has 
been created called "Exporta Fácil" for exports of up to US$3,500.  This sub-regime is identified in 
the DUA by a special code (43) and a different form is used (Exporta Fácil) in replacement of the customs declaration;  the other requirements are th e same as for normal exports, although the costs for 
such operations are different (partial exemption from the cost of the certificate of origin and 
exemption from customs brokerage costs).  Customs operations for exports unde r this sub-regime can 
only take place through the National Postal Authority.
105 
183. Pursuant to Order O/D No. 41/2011 of 20 June 2011 and in order to comply with 
commitments under the Montreal Protocol, since 1 July 2011 the DUA and the commercial invoices for the import, export and transit of chemi cals defined as hydrochlorofluorocarbons (HCFC, 
NCM 2903.4), as well as preparations thereof (NCM 3824.74) must contain specific information and 
follow a particular procedure.
106 
                                                      
102 Ibid. 
103 National Directorate of Customs, Order O/D No. 22/2003 of 7 February 2003. 
104 The text of this Order can be viewed at:  http://www.aduanas.gub.uy/BIBLIOTECADE 
DOCUMENTOS/OD-2010-038.pdf. 
105 More detailed information on this regime can be viewed at:  http/w ww.exportafacil.com.uy. 
106 The text of this Order can be viewed at:  http://www.aduanas.gub.uy/BIBLIOTECADE 
DOCUMENTOS/OD-2011-041.pdf. Uruguay WT/TPR/S/263/Rev.1 
 Page 85 
 
 
  184. Since 1 July 2011, an Order has made it compulsory to declare origin in the 
DUAM (MERCOSUR DUA) under the export regime for the purposes of traceability of certified 
operations. 
(ii) Taxes, levies and other export charges 
185. Law No. 17.780 of 27 May 2004 prohibits export dut ies or taxes.  There is one exception to 
this Law, which is regulated by Decree No. 639/006  of 27 December 2006, the rates in effect being 
determined in Decree No. 456/984 (5 per cent).  Unde r this exception, exports of raw hides, salted, 
pickled or wet-blue (HS heading 4101 and HS sub- headings 4104.11 and 4104.19), are subject to an 
export tax of 5 per cent. 
186. Exports of rice at any level of processing and its by-products were subject to a withholding 
tax of 5 per cent of the f.o.b. value between Fe bruary 2004 and July 2008 pursuant to Law No. 17.633 
of 11 July 2003 and Decrees No. 392/003 of 26 September 2003 and No. 64/006 of 3 March 2006.  
This went towards the creation of the Funds fo r the Financing and Restructuring of the Rice 
Sector (FFRAA) I and II, in order to lessen the i ndebtedness of companies in this sector and finance 
production.  Both Funds have now successfully been  terminated so the withholding tax on exports has 
been lifted. 
187. Exports of meat of bovine species, sheep, pigs , horses, poultry and small game, in any form 
other than preserved, are subject to the Sanitary Insp ection Fund (FIS) tax, which is applied at the rate 
of 1 per cent of the f.o.b. value of the exports (see Chapter IV(2)).107  The contribution to the FIS is 
also levied on domestic sales of beef and sheep  meat for household consum ption and beef and pig 
meat for industrial use. 
188. Exports of certain agricultural products are subject  to taxes collected to finance bodies such as 
such as the Uruguayan Wool Secretariat (SUL),  INAC, the National Agricultural Research 
Institute (INIA) and LATU (see Chapter IV(2)).  There are no other export levies, it being Uruguay's 
overall policy not to impose such measures. 
(iii) Export prohibitions, restrictions and licensing regimes 
189. Uruguay's legislation allows exports to be pr ohibited or restricted for reasons such as 
environmental protection, to meet the country's need s, for sanitary reasons, or to protect consumers. 
190. In June 2011, export prohibitions only applie d to scrap and ozone-depleting substances.  
Decree No. 345/004 of 23 September 2004 provides that the export of certain equipment or 
manufactures, for example, aerosols, foams, refrige rators and freezers, air-c onditioning installations 
and refrigerated transport requires a permit from the National Directorate of the Environment in the 
MVOTMA, which ensures that such products or equi pment do not contain, are not manufactured with 
or require the use of controlled substances appearing in Annexes "A" and "B" to the 
Montreal Protocol. 
191. Pursuant to Decree No. 209/002 of 12 June 200 2, the export of steel and cast iron scrap is 
banned.  In order to comply with the Montreal  Protocol and pursuant to Decree No. 345/004 of 
23 September 2004, the export of used substances appearing in  Annexes "A" and "B" to the 
Montreal Protocol is also banned (as of 1 Ma rch 2008), together with equipment or products 
manufactured using these substances, containing them or necessitating them. 
                                                      
107 Harmonized text of the DGI, Title 18 , Tax for the Sanitary Inspection Fund. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 86 
  
  192. Pursuant to Article 63 of Law No. 16.811 of 21 February 1997, in the text amended by 
Article 1 of Law No. 18.467 of 27 February 2009, seeds may only be exported by persons listed in the 
General Register of Seed Producers kept by INASE.  According to Ar ticle 62 of this Law, the MGAP, 
after consulting INASE, may temporarily suspend e xports of seeds when this affects the country's 
needs, although this provision has never been applied. 
193. In accordance with Law No. 13.833 (Fisheries) of 23 December 1969, the export of live 
marine species at any stage of development requires a special authorization from DINARA. 
194. The export of substances appearing in Schedules II, III and IV of the United Nations Vienna 
Convention on Psychotropic Substances (controlled substances) of 1971 requires prior authorization 
from the MSP, as provided by Law No. 14.294 of 23 October 1974.  Regarding the export of 
fertilizers or raw materials for their processing, the registration requirements for those importing, 
exporting, processing, storing, distributing or selling fertilizers or their raw materials remains in effect. 
(iv) Tariff and tax concessions (including s ubsidies and export-processing zones) 
(a) Export subsidies 
195. Uruguay notified the WTO of its export promotion scheme for the automotive industry as 
a measure involving subsidies and requested an exte nsion of the transitional period for granting export 
subsidies pursuant to Article 27.4 of the SCM Agreement.
108  Uruguay requested109 and obtained an 
extension of this transitional period up to the end of 2013, with a final two-year phasing out period to 
end no later than 31 December 2015. 
196. Uruguay undertook export subsidy commitments fo r certain agricultural products (rice, butter 
and oilseed cake (soybean pellets)).  These commitm ents included a reduction of export subsidies 
between 1995 and 2004 from:  US$1,460,000 to US$1,140,000 for rice;  US$210,000 to US$160,000 for butter;  and US$79,000 to US$62,000 for oilseed cake.  Uruguay notified the WTO Committee on 
Agriculture, in various communications, that no ex port subsidies for these products were granted 
during the calendar years 2004-2010.
110 
(b) Tariff and tax concessions 
197. Uruguay has a regime for the refunding of indir ect taxes, under which exporters may recover 
the domestic taxes that form part of the cost of  an exported product in order to neutralize their 
incidence.111  This regime only applies to exports if the c.i.f. value of imported inputs does not exceed 
80 per cent of the f.o.b. value of the export itself.   The amount to be refunded is calculated as 
a percentage of the f.o.b. value.  The refunds may range from 2 to 4 per cent of the f.o.b. value of the 
product exported, depending on the indirect tax burde n imposed on the product.  The rates for the 
refund as a percentage of f.o.b. are jointly determined by the MEF, the MIEM and the MGAP.  In 2010, the refund of indirect taxes amounted to US$99.6 million. 
                                                      
108 WTO document G/SCM/N/74/URY of 10 January 2002. 
109 WTO document G/SCM/N/226/URY of 7 June 2011. 
110 WTO documents G/AG/N/URY/30 of 19 February 2008;  G/AG/N/URY/33 of 11 August 2008;  
G/AG/N/URY/36 of 16 July 2009;  and G/AG/N/URY/40 of 5 July 2010. 
111 This regime is governed by Law No. 13.268 of 9 July 1964, Law No. 16.492 of 2 June 1994, Decree 
No. 393/991 of 29 July 1991, and Decree No. 558/994 of 21 December 1994, inter alia, as well as Law 
No. 18.883 of 27 December 2006 (Tax Reform Law). Uruguay WT/TPR/S/263/Rev.1 
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  198. Exporters may also make use of the temporary admission procedure, described in 
section (2)(iv)(c), which allows the import of input s for the export industry duty free.  Under this 
procedure, as provided in Law No. 18.184 of 27 October 2007 and Decree No. 505/009 of 
3 November 2009, manufacturers may import the following duty free:  (i) raw materials and 
intermediate inputs;  (ii) components, spare parts, engines, equipment and materials;  (iii) containers 
and packaging material;  (iv) matrices, moulds a nd models;  (v) products used in the production 
process or for quality control, without being incorporated in the finished product, but used directly to manufacture it and in contact with the product to be exported;  (vi) equipment and materials needed 
for software media, information technology progr ams or information;  and (vii) machinery and 
equipment for repair. 
199. In order to be eligible for temporary admission, exporters must obtain a prior 
authorization (from LATU, which is responsible for the procedure) and the final products must be 
exported within a period of 18 months (in exceptio nal cases, subject to a duly substantiated request 
from the company, this time-limit may be exte nded for another non-renewable 18 months by the 
Executive).  In some cases, the definitive entry of the goods may be authorized. 
200. Under the "stock replacement" scheme, ame nded by Decree No. 505/009, goods imported 
under the general regime may be replaced by the import of similar goods, free of taxes and levies, 
when these have been used as inputs in processing, manufacturing, repair or creating value added as 
determined in the country, with work actually  being carried out on the products exported. 
201. Under the same regulations there is also a schem e for the refund of taxes and levies paid on 
imports under the general regime, s ubsequent to export of the goods in question, for all goods which, 
by definition, could have been imported under the temporary admission procedure (drawback). 
(c) Free zone regime 
202. The free zone regime is governed by La w No. 15.921 of 17 December 1987 and Decree 
No. 454/988.  Under this Law, free zones are manage d, supervised and controlled by the Free Zones 
Section of the MEF's Directorate-General of Trade and by the tax authority as far as tax inspection is 
concerned.
112  Any type of commercial, industrial or services activity, without any restriction, may be 
conducted in free zones.  Furthermore, since 2001, some services may also be supplied to 
Uruguayan customs territory.113  Decrees Nos. 84/006, 496/007 and 539/009 broadened the range of 
services that could be provided by free zones to outside territory to include the following:  
(a) software production services, computer advice a nd training;  (b) management, administration, 
accounting and similar services supplied to related ente rprises engaged in providing logistics services 
both to ships and in ports, provided that these servi ces do not exceed 20 per cent of the total income 
for the fiscal year;  and (c) film processing services. 
203. Three types of operators may function in free z ones:  operators as such (those who have an 
agreement with the State), direct users and indirect users.  Operators are natural or legal persons 
which supply users with the necessary and adequate  infrastructure to permit the establishment and 
                                                      
112 Further information on the Free Z ones Section and its activities can be obtained from the following 
website:  http://www.zfrancas.gub.uy/espanol/index.php. 
113 Pursuant to Law No. 17.292 of 25 January 2001 and Decree No. 71/001 of 23 February 2001.  
These services include the following:  international call centres (the number of incoming and outgoing calls 
made through the telephone services provided by international call centres to Uruguayan territory must be less 
than 50 per cent of the total calls handled by the telephone services provided);  electronic mailboxes;  distance 
learning;  and issue of digital signature certificates. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 88 
  
  operation of the free zone and which manage the zone, being subject to  the general taxation regime in 
force.  Companies interested in managing a free zone must submit an application to the MEF114, 
together with an investment project that includes a lump sum or a regular royalty to be paid to the 
State.  After consulting the Honorary Advisory Comm ission, which determines the location of the free 
zone, the MEF sends the file to the Executive for a decision, attaching the opinions of the Free Zones 
Section.  There is one operator for each free zone and the sole purpose of its ac tivity is to operate the 
free zone in question. 
204. Direct users are those which acquire the right to  operate in a free zone under a contract signed 
with the operator.  According to Regulatory Decr ee No. 454/988 of 8 July 1988, the operator submits 
this contract and other necessary documents115, together with the direct user's application, to the Free 
Zones Section of the Directorate-General of Trade and, after it has been authorized, the Directorate 
registers the contract.  Under Law No. 15.921, user s may engage in activities such as trade, storage, 
assembly, handling and mixing of products or raw materials either from abroad or from the domestic 
market, set up and operate manufacturing plants, and provide services.  Indirect users are given the 
right to operate in a free zone under a contract with a direct user, making use of the latter's facilities.  
Uruguayan citizens must make up 75 per cent of the personnel of direct and indirect users in free 
zones. 
205. Direct and/or indirect users operating in a free zone are exempt from all national taxes, 
existing or in the future, except contributions to the Social Security Scheme, which is the same as that 
in effect throughout Uruguay (with the exception of foreign employees who apply in writing not to 
participate in the Uruguayan Social Security Scheme, in which case the employer and employee are 
exempt from the corresponding contributions).  Users are exempt from the IRAE for activities carried 
out in free zones.116  Users may import goods, services and raw materials free of import duty or taxes, 
irrespective of their origin.  Under Decree No. 454/988 of 8 July 1988, the introduction and conduct 
of activities in free zones are subject to the gene ral and special regimes laid down by law for each 
activity.  There is no State monopoly of services in th e industrial or commercial domain in free zones.  
Foreign currency, securities and precious metals may freely enter and leave free zones.  Activities to 
be conducted in free zones are not subject to present or future requirements regarding the compulsory 
incorporation of domestic components.  The entry or  exit of goods and their transfer to or from free 
zones is deemed to be international transit for th e purposes of applying the ANP rates, which must be 
paid when goods enter.  Users authorized to operate in free zones may not undertake industrial, 
commercial or services activities outside the zone. 
206. Users authorized to conduct activities in free z ones may be natural or legal persons in any 
corporate form.  Companies with bearer shares are allowed, which facilitates trading because 
ownership of the shares can easily be modified.  There is no difference whatsoever between domestic and foreign investment and the latter is not subject to any special formality or requirement, so foreign 
companies may establish branches. 
207. Goods which leave a free zone and enter Ur uguayan customs territory are deemed to be 
imports and, consequently, the pe rson purchasing them must pay all the customs duties, taxes and 
levies due.  There is no restriction on the amount or  type of products that may be exported from free 
                                                      
114 All the requirements for making applications are described in Articles 13 and 14 of Decree 
No. 454/988 of 8 July 1988. 
115 The documents required include, inter alia , a business plan, a sworn de claration, the by-laws and 
specifications if construction work is involved. 
116 Regulatory Decree No. 454/988 of 8 July 1988 and Article 6 of Decree No. 149/007, regulating 
income tax for non-residents. Uruguay WT/TPR/S/263/Rev.1 
 Page 89 
 
 
  zones to Uruguayan territory, except for the restri ctions of a general na ture concerning activities 
regulated for reasons of safety, public health, etc.   On the other hand, it is not permitted to export 
services from a free zone to Uruguayan customs terr itory, except those specifically allowed by the 
legislation in force (Law No. 17.292 of 25 January 2001). 
208. There are three types of free zone:  those bel onging to and managed by the State;  those 
owned by the State but managed privately;  and private free zones.  The only State-managed free zone is Nueva Palmira (Table III.14).  The following ar e the private free zones:  Zonamérica S.A., Zona 
Franca de Florida S.A., Riodam S.A. (Rivera), Zo na Franca Colonia Suiza S.A., Grupo Continental 
Zona Franca S.A. (Colonia), Lideral S.A. (Liberta d - San José), Zona Franca de Río Negro S.A., UPM 
Fray Bentos S.A. and Zona Franca Punta Pereira S.A., Itsen S.A., WTC Free Zone S.A. and Parque de 
las Ciencias S.A. 
209. The latest census of free zones was conduc ted by the INE in 2010 and covers the 
years 2007-2008.
117  The information contained in Table III.14 is based on this census.  Facilities in 
free zones can be broken down by category of activit y as follows:  trading companies (46 per cent);  
business consultancy, accounting, computer pr ogram consultancy, real estate and leasing 
activities (27 per cent);  financial, insurance and pensions, and auxiliary financial intermediation 
activities (13 per cent);  and transport, storage and communications (8 per cent). 
Table III.14 
Free zones, December 2010 (data for 2008) 
Free zones Area 
(hectares) Operation Main 
activities Users Personnel 
employeda Gross value 
of 
production Gross value 
added 
Direct Indirect (Ur$ million) 
Lideral S.A.  21 Private Commercial 14 58 237 557 440 
Florida S.A. 20.9 Private Commer cial 68 198 350 3,123 1,180 
Colonia 
Suiza S.A. 14.5 Private Commercial 
and industrial 4 23 188 322 157 
Grupo 
Continental S.A. 22 State, 
privately 
managed  Commercial 
and industrial 
35 91 343 8,711 5,257 
Río Negro S.A. 155.8 Private Commercial 3 2 19 13 8 
Riodam S.A. 53.5 State 
intervention Commercial 
3 3 64 47 19 
Nueva Palmira 100 State Commercial 
and industrial 6 5 353 552 320 
Zonamérica S.A.  100 Private Services and 
commercialb 114 730 8,812 34,259 12,002 
Punta Pereira S.A. 284.4 Private Industrial 
(paper and 
cellulose) 0 0 2 0 -4 
UPM Fray 
Bentos S.A. 550.8 Private Industrial 
(paper and 
cellulose) 6 6 478 14,434 6,536 
    254 1,116 10,799 62,017 25,915 
a Excluding personnel engaged in construction, amounting to 700. 
b Logistics, financial, computer and t echnology services, call centres, regional of fices, biotechnology, consultancy and trade in 
general.  Further information at:  http://www.zonamerica.com/. 
Source : National Institute of Statistics (INE)(2010). 
                                                      
117 National Institute of Statistics (INE) (2010). WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 90 
  
  210. There has been a rapid increase in activities in fr ee zones in recent years.  According to the 
report by the INE published in 2010, the gross value of production (GVP) in free zones amounted to Ur$62,017.3 million in 2008 and the gross value added (GVA) to Ur$25,915.3 million, an increase in 
current terms of 39.7 per cent in the GVP and 32.8 per cent in the GVA compared to 2007.  The free 
zone that contributed the most in both GVP and GVA terms was Zonamérica S.A., accounting for 
55.2 per cent of GVP and 46.3 per cent of GVA, r espectively, in 2008.  The share of UPM Fray 
Bentos (Botnia) S.A. in the GVP and GVA in 2008 was 23.3 per cent and 25.2 per cent, respectively.  
Grupo Continental Zona Franca S.A. (Colonia) gene rated 14.0 per cent of the GVP and 20.3 per cent 
of the GVA, respectively, in 2008, while the Florida S.A. free zone accounted for 5.0 per cent of the 
GVP and 4.6 per cent of the GVA in the same ye ar.  The share of the other free zones is less.
118  
According to the INE's report, it is estimated that the GVA of free zones contributed 3.84 per cent of 
Uruguay's GDP in 2008.  Free zones employed 10 ,799 people that year, of whom 9,799 were 
Uruguayan nationals and 1,000 foreigners. 
211. In addition to the free zones covered by the aforementioned census, three new free zones were 
approved during the period under review:  Itsen S. A. and WTC Free Zone S.A., exclusively engaged 
in services, and Parque de las Ciencias S.A., speci alizing in research and development services for life 
and health sciences, the pharmaceutical sector, cosm etics and biotechnology.  Of these three, by 
December 2011, Itsen S.A. was already operating,  while it was expected that the WTC Free 
Zone S.A. and Parque de las Ciencias S.A. w ould start to operate in the next few months. 
212. Under the MERCOSUR Agreement, without prejud ice to the legislation applicable in each 
country, products exported from free zones in any me mber State into its national territory or the 
territory of any other member State pay the CET or, in the case of products that are exempt, the domestic tariff applicable.
119  For Uruguay, there are two exceptions to this principle.  Since 2003, 
pursuant to the Fourty-Fifth Additional Protocol to  ECA No. 18 of 25 June 2003, Argentina grants an 
annual quota of 2,000 tonnes of "preparations of the kind used to manufacture beverages" (NCM 
2106.90.10) from the Grupo Continental Zona Franca S.A. (Colonia free zone) in Uruguay, and 
Uruguay grants an annual quota of US$20 million, f.o. b. value, for exports coming from the special 
customs area in Tierra del Fuego in Argentina.120  Moreover, pursuant to the Sixty-Fourth Additional 
Protocol to ECA No. 18 of 21 May 2008, from 1 January 2008 up to 31 December 2012, and exclusively for the purposes of bilateral trade betw een Brazil and Uruguay, a series of products from 
the Grupo Continental Zona Franca S.A. and Nuev a Palmira free zones are given exemption from the 
CET, together with certain products fro m the free zone in Manaus (Brazil).
121 
                                                      
118 National Institute of Statistics (INE) (2010). 
119 MERCOSUR Decision No. 08/94. 
120 The text of this Agreement can be viewed at:  http://www.aladi.org/nsfaladi/textacdos.nsf/ 
4d5c18e55622e1040325749000756112/001b3dd58303d40c03256d57004bf45f?OpenDocument. 
121 The following products from the Colonia free zone  are exempt from the CET:  NCM 2106.90.10:  
preparations of the kind used to manufacture beverages (concentrated for non-alcoholic beverages, not broken 
down or packaged in any other form for sale for consumption);  NCM 3204.12.10:  acid dyes, whether or not pre-metallized, and preparations based thereon (exclusively for manufacturing beverages);  NCM 3301.12.90:  
essential oils of orange;  other;  NCM 3301.13.00:  essential oils of lemon;  NCM 3301.19.10:  essential oils of 
lime;  NCM 3301.19.90:  essential oils;  other;  NCM 3302.10.00 (oil) of the kind used in the food or beverage industries;  NCM 3824.90.89:  other (exclusively for use in the food or beverage industries).  The following 
products from the Nueva Palmira free zone are exempt from the CET:  NCM 1001.10.90:  durum wheat;  other;  
NCM 1001.90.90 (wheat);  other;  NCM 1003.00.91:  barley for brewing;  NCM 1003.00.98:  barley, other, in grains:  NCM 1003.00.99 (barley) other;  NCM 11.07:  malt (exclusively of barley);  and NCM 1201.00.90:  
soya beans.  Formalization of Decision CMC No. 60/0 7 "Access conditions in bilateral trade between Brazil and 
Uruguay for products from the Manaus free zone and the free zones of Colonia and Nueva Palmira", of Uruguay WT/TPR/S/263/Rev.1 
 Page 91 
 
 
  (v) Export promotion, financing, insurance and guarantees 
(a) Export financing 
213. Uruguay applies an export financing regime that enables loans to be taken out in 
United States dollars through private financial in termediaries, such as banks, finance houses or 
financial intermediation cooperatives.   This regime is set out in Book III, Export Financing, in the 
Regulations and Statutes for BCU operations a nd is governed by Circular No. 1.886 of 
4 December 2003, in force since 8 December 2003, th e previous text being Circular No. 1.660 of 
9 September 1999.122  The export financing regime applies to the purchase or production of goods 
intended for traditional or non-traditional export (pre-fi nancing), as well as their transfer abroad up to 
the moment of payment (post-financing). 
214. The direct or indirect exporters defined in Artic le 8 of Decree No. 67/975 of 23 January 1975 
are eligible for this regime.  The following exports  are excluded from the regime:  greasy wool, live 
sheep and bovine cattle (except for pedigree and cr oss-bred animals), sheep and bovine dried and 
salted hides, pickled and wet-blue and defleshed hi des, as well as some tariff headings corresponding 
to whole fish, wheat, rice in the husk, soya bean s, sunflower, raw barley, oats, canary seed, beef 
tallow, wood in the rough, and unworked gold, wh ich have been added by Circular No. 2.090 of 
14 July 2011. 
215. The Central Bank of Uruguay, on the one hand, a nd an exporter with a bank, finance house or 
financial intermediation cooperative, on the other, act in concert to finance exports.  The transfer of 
foreign currency to the BCU in order to finalize the financing must be solely in United States dollars.  
The financing is available as of the working day following that on which th e financial intermediation 
firm submits the request to the BCU.  The submis sion of the request alone authorizes the BCU to 
disburse 30 (or 10) per cent of the financing from the United States dollar current account of the financial entity, as decided by the beneficiary.  The minimum amount for such transactions is 
US$10,000.  The terms of the financing may not  exceed 180, 270 or 360 days.  The beneficiary 
decides on the term when submitting the request to the BCU. 
216. For the purpose of paying interest on the financing granted, the rate applied by the BCU 
depends on the amount exported and the percentage of financing in relation to the financial 
intermediary's deposit with the BCU , as can be seen from Table III.15. 
217. Until 31 December 2011, the rates for companies exporting up to US$5 million also applied 
to the tariff headings for textiles and clothing, an d to certain tariff headings determined in the 
regulations relating to hides and skins, leather goods, footwear, coated paper, fish fillets and 
preparations, citrus fruit and produc ts of the metalworking industry. 
                                                                                                                                                                     
21 May 2008.  The text of this Agreement can be viewed at:  http://www.aladi.org/nsfaladi/textacdos.nsf/ 
4d5c18e55622e1040325749000 756112/e20c8b78ad5268df03257483004e162c?OpenDocument. 
122 This can be viewed on the BCU website at:  http://www.bcu.gub.uy/A cerca-de-BCU/Normativa/ 
Paginas/Lista-de-Informes.aspx?SID=55. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 92 
  
  Table III.15 
Financing terms for exports, December 2011 
Amount of the 
debt/amount of the 
export 30% of financing up to 
US$5 million exported 30% of financing over 
US$5 million exported 10% of financing up to 
US$5 million exported 10% of financing over 
US$5 million exported 
Interest rate 5% annually plus 30% of 
the 6-month LIBOR rate 
when the term selected is 
180 days 1.78% annually plus 30% 
of the 6-month LIBOR 
rate when the term 
selected is 180 days 3.50% annually plus 10% 
of the 6-month LIBOR 
rate when the term 
selected is 180 days 1.78 per annually plus 
10% of the 6-month 
LIBOR rate when the 
term selected is 180 days 
 3.75% annually plus 30% 
of the 6-month LIBOR 
rate when the term 
selected is 270 days  1.34% annually plus 30% 
of the 6-month LIBOR 
rate when the term 
selected is 270 days 2.45% annually plus 10% 
of the 6-month LIBOR 
rate when the term 
selected is 270 days 1.34% annually plus 10% 
of the 6-month LIBOR 
rate when the term 
selected is 270 days 
 2.50% annually plus 30% 
of the 6-month LIBOR 
rate when the term 
selected is 360 days 0.89% annually plus 30% 
of the 6-month LIBOR 
rate when the term 
selected is 360 days 1.50% annually plus 10% 
of the 6-month LIBOR 
rate when the term 
selected is 360 days 0.89% annually plus 10% 
of the 6-month LIBOR 
rate when the term 
selected is 360 days 
Source : Central Bank of Uruguay. 
(b) Export insurance and guarantees 
218. It is not compulsory to take out insurance in or der to export.  If an exporter wishes to take out 
insurance he is free to do so either with the Stat e-owned company or with private insurance brokers 
established in Uruguay.  The authorities have indi cated that exporters only make limited use of 
insurance. 
219. The State Insurance Bank (BSE) offers exporters credit insurance for their exports in order to 
protect them against any failure to make payments  in respect of credit transactions.  The BSE has 
been operating since 1911 and until 2001 it had a monopoly of export insurance.  In 2008, Law 
No. 18.243 was adopted, amending the BSE's Organic Ch arter, which had been in force since 1911, in 
order, inter alia , to deal with competition from other companies.123  The BSE now competes with 
15 other companies which make up the insurance mark et;  in 2010, the BSE's share of the market was 
54.5 per cent. 
220. The BSE's export credit insurance is marketed in  the form of a comprehensive policy, which 
means that the exporter insured must include in the policy all the importe rs with whom he does 
business during the term of the policy.124  The insurance covers all or part of a credit given to an 
exporter for an export transaction if the importer fails  to pay the credit, provided that some of the 
causes covered by the contract apply.  This t ype of insurance is offered on market terms. 
(c) Export promotion 
221. The following are the entities responsible for export promotion:  the MRREE, through its 
Directorate of Trade Information and Promotion a nd Investment (DIPCI) and the Institute for the 
Promotion of Investment and Exports of Goods and Services (Uruguay XXI). 
222. The DIPCI's responsibilities are:  to give mi ssions and offices abroad guidance on how to 
collect, update and complete information on companies interested in importing Uruguayan products;  to centralize such information by creating and keepin g a database;  to disseminate information in real 
                                                      
123 Online information from the BSE.  Viewed a t:  http://www.bse.com.uy/bse/interna.php?id=315. 
124 Online information from the BSE, " Crédito a la Exportación ".  Viewed at:  http://www.bse.com.uy/ 
bse/interna.php?id=278. Uruguay WT/TPR/S/263/Rev.1 
 Page 93 
 
 
  time to State bodies, business associations and export ing firms requesting it;  to provide missions and 
offices abroad, other MRREE bodies and other competent State authorities, as well as trade associations, with support for the organization of  business trips abroad, as well as for receiving 
foreign trade missions;  to prepare and publish gu idelines, guides or manuals on matters within its 
area of competence;  and to advise the Director ate-General on matters within its competence. 
223. In 2011, the DIPCI carried out nine trade missi ons (to India, Brazil (t wo), Israel, Spain, 
Mexico, Peru and Colombia, German y, and the United States), in which a total of 171 firms took part.  
Some other activities carried out included assisting Uruguayan firms to promote exports and replying 
to questions on the tariffs in force, non-tariff barrier s, sanitary and/or phytosanitary barriers, the trade 
agreements in force, lists of contacts for counterpa rts in the countries of destination/origin, for both 
export and import activities.  The DIPCI also d ealt with questions from potential exporters and 
foreign investors wishing to invest in Uruguay or  do business with Uruguayan companies, for both 
imports and exports.  Questions on specific produc ts, regulations and/or laws, the temporary 
admission procedure, the VAT Law, were some of the other issues dealt with. 
224. Uruguay XXI, in which both the Government and private sector participate, provides support 
services to Uruguayan firms for the purpose of doi ng international business, developing programmes 
intended to enhance their competitiveness and pr oviding information on markets and on businessmen 
in other countries interested in doing business with Uruguay, either in Uruguay, through it or in the 
region.
125  The Uruguayan XXI Institute is headed by a governing board composed of the Ministries 
responsible for production and trade, and is chaired by the Minister for Foreign Affairs.  The Export 
Promotion Department of Uruguay XXI contribut es towards the strengthening, expansion and 
diversification of exports of goods and services to a larger number of markets, and helps to involve 
more companies, especially SMEs, in the export process.  Uruguay XXI staff take part in and accompany Uruguayan exporters to international trad e fairs, exploring new business opportunities and 
giving the exporters guidance to facilitate arrangements. 
225. Uruguay XXI also offers support programmes in  various areas with the aim of boosting 
exports by Uruguayan SMEs and integrating into the international market those firms that do not yet 
export but have the potential to do so.  The ProE xport programme is inte nded to support exporting 
SMEs or those with export potential to increase thei r exports, prepare them for future exports and 
diversify international markets by co-financing promotion activities.  This programme provides 
support amounting to up to US$5,000 per co mpany for maximum non-refundable assistance for 
70 per cent of the cost of the activity.  The activities that can be financed incl ude visits to fairs and 
participation in such events in  the form of trade missions, business forums and technological 
missions.  Costs such as those for stands at sales fa irs can also be co-financed.  Through the Exporta 
Fácil programme, Uruguay XXI facilitates exports by SMEs, providing technical assistance and 
logistics.  It also has a foreign trade training programme, which subsidizes up to 50 per cent of the 
total cost of foreign trade-related courses in any of the institutions accredited with Uruguay XXI 
which the company chooses. 
226. In 2010, Uruguay XXI provided support for foreign trade promotion to 190 companies, 
associations and chambers of commerce.  In a ddition, 104 SMEs received support from the ProExport 
arm of Uruguay XXI to conduct 43 trade missions, pa rticipate in 44 fairs and four technological 
missions.  Uruguay XXI also facilitated attenda nce by 64 companies on Uruguayan stands at 
nine international fairs, and 22 chambers and associ ations received support for participating together 
with companies and Uruguay XXI in ten trade pr omotion events.  Uruguay XXI also sponsored 
                                                      
125 Online information from Uruguay XXI, " ¿Quiénes Somos? " Viewed at:  http://www.uruguayxxi. 
gub.uy. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 94 
  
  activities organized by the Ministry of Tourism and Sports and prepared trade reports on countries, 
regions or sectors, as well as reports on trade oppor tunities and trade itself.  In 2011, Uruguay XXI 
provided support for foreign trade promotion throu gh 40 activities to promote exports, facilitated the 
participation of 114 Uruguayan companies and 35 in stitutions in trade fairs and business forums, and 
gave support for participation by companies in sectoral activities (for example, tourism fairs).  Also in 
2011, US$328,962 were disbursed to 131 companies through the ProExport programme to carry out 141 export promotion activities, which included their pa rticipation in trade fairs, and in trade and 
technological missions. 
(4) O
THER MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Establishment and taxation of enterprises 
227. The Commercial Code and Law No. 12.771 of  6 September 1960, on civil and cooperative 
associations, regulate business activities in Uruguay.  Both domestic and foreign companies may be 
freely set up and their shares sold.  In Uruguay, vari ous types of private companies can be set up:  
public limited companies, limited liability companies,  general partnerships, limited partnerships, 
corporate enterprises and partnerships in which some  partners contribute money while others furnish 
services ( sociedades de capital e industria ).  Consortiums and economic interest groups can also be 
set up and, in the case of individual undertakings, companies with sole ownership.  All the aforementioned types of companies and economic interest groups have legal status, although 
consortiums and sole ownership co mpanies do not have legal status. 
228. There are no limitations on operations by public  limited companies and they may engage in 
any type of activity.  The responsibility of investors,  as shareholders, is limited to the amount of the 
capital they undertook to contribute.  There are no maximum limits on the capital of public limited 
companies.  Shares may be issued as  registered shares or bearer stock, except in the case of financial 
activities, where they must be registered shares, and for companies owning rural property or farms, in which case the shares must be registered shares and their owners natural persons, unless exceptionally 
and expressly authorized otherwise.
126  After it has been set up, a public limited company may have a 
single shareholder owning all the capital.  This type of  company is used above all for large companies.  
The profits of public limited companies are dist ributed in proportion to the capital paid up;  
a minimum dividend of at least 20 per cent of the net profits for the fiscal year must be distributed to shareholders, unless 75 per cent decide that less s hould be distributed or no dividend at all. 
229. A limited liability company (SRL) is the most common type for SMEs in Uruguay.  It must 
have between two and 50 partners, w ho may be legal persons, without an y restriction as to nationality.  
The only limitation on operations by SRLs is that they may not be involved in financial activities. 
230. There are no prior requirements or permits for fore ign investors.  They may decide to operate 
in Uruguay through a branch of a foreign company, an agency or by establishing a Uruguayan company.  The following are the t ypes of company most used by foreign investors:  public limited 
companies and branches of foreign legal persons.  The latter may be established for any type of 
activity, although the branch must be involved in the same type of activity as the parent company, which is liable for the branch's obligations.  There are no restrictions on the repatriation of capital or 
profits and no authorization from the State is required for this.  If it is decided to set up a Uruguayan company, the foreign investor may d ecide to establish a Uruguayan public limited 
company, and may own up to 100 per cent of its share capital.  Branches of foreign firms have the 
same legal responsibilities and the same benefits as similar Uruguayan companies.  Foreign investors 
                                                      
126 Pursuant to the provisions in Law No. 18.092 of January 2007 and Decree No. 225 of 25 June 2007. Uruguay WT/TPR/S/263/Rev.1 
 Page 95 
 
 
  may seek finance through local banks, whether it is decided to set up a Uruguayan company or a 
branch of a foreign company, as well as from foreign banks, or by issuing shares.  Investment may be 
in any type of currency. 
231. Foreign investment is allowed in any area, w ith the exception of the operation of radio and 
television stations, and ownership of companie s involved in these activities is restricted to 
Uruguayan citizens.  Foreign investors may engage in  any other type of activity on the same terms as 
Uruguayan investors.  Nevertheless, in some sectors regulated by the State, the activity must be under 
the public works concession regime.  There are no li mitations on the recruitment of foreign personnel, 
except in fisheries (see Law No. 18.498 of 30 June  2009), in Uruguayan airlines, in which the crew 
must be Uruguayan nationals and at least 75 per cen t of the employees must also be Uruguayan, and 
in free zones, where three quarters of the labour forc e must be resident in Uruguay.  The incentives in 
force, designed to create jobs, to introduce hi gh technology industries and to increase exports are 
available both to Uruguayan and to foreign investor s (see below).  For those regimes in which tax 
concessions are granted, for the purposes of tran sparency the companies must be owned by 
one person or be public limited comp anies with registered shares. 
232. Uruguay has a policy to attract foreign investme nt and maintain a stable legal and economic 
regime to give foreign investors security.  It is a member of international organizations which promote 
investment security, for example, the Multilatera l Investment Guarantee Agency (MIGA) and the 
International Centre for Settlement of Invest ment Disputes, situated at the World Bank. 
233. During the period under review, an important tax reform was adopted in Uruguay by Law 
No. 18.083 of 27 December 2006, in force since 1 July 2007.  This reform led to the elimination of 
a series of taxes and the creation of the IRAE, at a single rate of 25 per cent.127  Accordingly, the 
principal taxes currently applicable  to companies in Uruguay are:  the IRAE and the wealth tax (IP).  
In June 2011, the other taxes in force included th e following:  the tax on the income of insurance 
companies (SEG) and the control tax on public limited companies (ICOSA), inter alia  
(Table III.16).128  The value added tax (VAT) is paid on  both domestic and imported goods and 
services.  The basic rate is 22 per cent, with a minimum rate of 10 per cent for staple goods, 
medicines, health, first sale of buildings and repair  of property, etc. (section (2)(v)).  Indirect taxes 
consist of the IMESI, which is mainly levied on  fuel, tobacco, beverages, cosmetics and motor 
vehicles. 
234. Under Uruguay's taxation system, the income earne d by physical persons is taxed.  The taxes 
apply to the real income, adjusted for inflati on.  Law No. 18.718 of 24 December 2010 introduced 
important amendments with  regard to the principle of the source.  Dividends earned by physical 
persons are taxed at 7 per cent, but dividends earne d by local companies are exempt so as to avoid 
                                                      
127 Law No. 18.083 abolished the following taxes:  tax on personal remuneration (IRP);  COFIS;  tax on 
the assets of banking enterprises (IMABA);  financial system control tax (ICOSIFI);  special tax on health 
services (IMESSA);  tax on small enterprises (IPEQU E);  tax on commissions (ICOM);  telecommunications 
tax (ITEL);  tax on credit cards (ITC);  tax on compulsory  sale (IVF);  tax on agricultural income (IRA);  tax on 
the assignment of sporting rights;  tax on the buying and selling of movable property by public auction;  and the 
tax on contests, lotteries and competitions (ICSC).  It wa s also decided gradually to eliminate the taxes on the 
purchase of foreign currency, on the income of insu rance companies and for the Sanitary Inspection Fund.  
Nevertheless, in June 2011, the tax on the income of in surance companies and the tax for the Sanitary Inspection 
Fund still remained in force.  The tax on the purchase of foreign currency was repealed by Decree No. 340/007 
as of 18 September 2007, pursuant to the powers given to the Executive by Law No. 18.083. 
128 Further information on each tax and the legislation on which it is based can be found on the website 
of the MEF's DGI at:  http://www .dgi.gub.uy/Detailed/422.html. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 96 
  
  double taxation.129  Capital gains are taxed.  Interest on loans paid to non-residents can be deducted, 
with certain restrictions, and is taxed by withholdi ng the IRNR.  Dividends paid abroad are taxed to 
withhold the IRNR when they constitute income subject to the IRAE. 
Table III.16 
Principal taxes applicable to pro duction and investment, December 2011 
Tax Legal framework/Scope Rate 
Tax on income from economic 
activities (IRAE) Law No. 18.083 of 27 December 2006.  Decree No. 150/007 of 
26 April 2007.  Income from Uruguayan sources earned from 
economic activities of any kind 25% 
Tax on the income of insurance 
companies (SEG) Law No. 17.296 of 21 February 2001.  Gross income earned by 
State-owned or private companies engaged in insurance General rate:  5%;  
marine insurance:  2%;  
life insurance:  0.5% and 
fire insurance:  15% 
Tax on the sale of agricultural goods (IMEBA) First sale of any kind by producers.  Law No. 16.736 of 
5 January 1996.  If the IRAE is paid by area, this remains advance 
payment 0.9-2.5% 
Value-added tax (VAT) Internal movement  of goods, supply of services within 
Uruguayan territory, and entry of goods into the country.  Law 
No. 14.100 of 29 December 1972, Law No. 18.083 of 
27 December 2006 10% (staple goods, 
health, medicines, 
construction and repair of 
property);  23% (basic 
rate) 
Specific internal tax (IMESI) Decree No. 96/ 990 of 21 February 1990, Decree No. 49/001 of 
22 February 2001, Decree No. 417/ 001 of 24 October 2001, Decree 
No. 245/002 of 28 June 2002, Decree No. 474/003 of 
19 November 2003 and Law No. 18.083 of 27 December 2006 Sale of certain products Variable:  distilled 
alcoholic beverages:  
80%;  tobacco:  70%;  
petroleum by-products:  up to the equivalent of 
133%;  cosmetics, 
aerated beverages, fruit juices and beer:  22%, 
and vehicles:  from 10 to 
40% 
Tax on income of non-residents (IRNR) Law No. 18.083 of 27 December 2006.  Tax on the income generated 
in Uruguay by non-residents From 3 to 12% 
depending on the type of 
income (deposits, 
dividends, bonds, etc.), the currency and the term
Wealth tax (IP) Law No. 13.637 of 21 December 1967, Law No. 16.736 of 
5 January 1996, Law No. 17.296 of 21 February 2001, Law No. 18.083 
of 27 December 2006, Decree No. 208/007 of 18 June 2007 1.5% of the amount of 
the wealth;  2.8% of the 
net wealth for banks and 
finance houses 
Control tax on public limited companies (ICOSA) Law No. 17.502 of 29 May 2002.  Tax on the operation of public 
limited companies 1.5% of the capital 
contracted on setting up 
the company;  0.75% at 
the close of each fiscal year.  Does not apply to 
branches of foreign 
companies.  Deducted from the IP 
Sanitary Inspection Fund tax (FIS) Law No. 13.892 of 19 October 1970.  Regulatory Decree No. 289/989 
of 15 June 1989.  Decree No. 381/990 of 22 August 1990.  Applicable 
to the export of meat, beef and sh eep meat for consumption and bovine 
and pig meat for industry 1% 
Source : Directorate-General of Taxation, Ministry of the Economy and Finance.  
235. The tax reform introduced important chang es to the regime on financial investment 
corporations (SAFIS).  First of all, it repealed the tax on financial investment corporations for the 
                                                      
129 The exception concerns dividends that come from non-resident entities and constitute passive 
income. Uruguay WT/TPR/S/263/Rev.1 
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  financial years after 31 December 2010.  In add ition, the law prohibits the establishment of new 
SAFIS. 
(ii) Price control and competition policy 
(a) Price control 
236. Generally speaking, prices in Uruguay are de termined according to market forces.  
Nevertheless, the Executive is empowered to regulate the price of goods and services through 
administrative measures, provided that it deems this necessary or appropriate.130  During the period 
under review, administered prices were applied to liq uid milk packaged for sale to the public without 
additives, together with maximum prices for public transport, taxis, tolls, fuel, gas supplied by 
pipeline and some medical services.131 
237. The Executive fixes the rates fo r electricity supplies to subscribers and also approves the 
charges for supplying water.  Some services are only subject to maximum prices, for example, some 
port services, while in other cases prices are fixed, as is the case for fees for using airports (Chapter IV(4)(iv) and (v)). 
(b) Competition policy 
238. During the period under review, Uruguay rein forced the legislative and institutional 
framework governing economic competition by adop ting the Law on the Promotion and Defence of 
Competition (Law No. 18.159) in July 2007 and its implementing regulations (Decree No. 404/007) in 
October 2007.  The Law entered into force in August 2007 and regulates mergers and acquisitions, 
prohibits anti-competitive practices and abuse of dom inant position.  It also set up a new competition 
authority, established procedures for investigati ng anti-competitive practices, increased the penalties 
and enhanced transparency.  This new legal fra mework repealed various rules on competition and 
application of the penalties provided in the previous laws.
132 
239. Law No. 18.159 applies to all Uruguayan and fo reign public or private natural or legal 
persons engaged in economi c activities, whether or not for profit, in Uruguayan territory or abroad, if 
such activities totally or partially have effects in Uruguay.133  Under this Law, all markets are 
governed by the principles and rules of free competit ion, except for the limitations laid down in the 
law, for reasons of general interest. 
240. The Commission for the Promotion and Defence of Competition (CPDC), established in 
March 2009 as a decentralized MEF body, is respons ible for implementing Law No. 18.159 and all 
regulations relating to competition, except in tho se markets where there are specialized regulatory 
authorities, for example, in the case of banking, communications, energy and water.  The CPDC's 
tasks consist of applying regulati ons, conducting investigations (based on complaints or ex officio), 
imposing penalties and prior control of economic me rgers.  The Commission is also responsible for 
promoting competition through advice and dissemination and is required to publish the resolutions it 
                                                      
130 Decree Law No. 14.791 of 8 June 1978. 
131 Consumer Price Information Scheme, informati on on line.  Viewed at:  http://www.precios. 
gub.uy/publico [26 October 2011]. 
132 Articles 13, 14 and 15 of Law No. 17.243, cont aining rules on protecting competition, were 
repealed, together with Articles 157 and 158 of La w No. 17.296 on the imposition of penalties under Law 
No. 17.243. 
133 Article 3 of Law No. 18.159. WT/TPR/S/263/Rev.1 Trade Policy Review 
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  adopts and cases of interest using electronic media.134  Law No. 18.159 provides that in regulated 
sectors and certain related activities the author ity responsible for implementing competition 
regulations is the regulator y authority for the sector. 
241. Law No. 18.159 does not impose restrictions on mergers and focuses primarily on 
anti-competitive practices.  It prohibits the abu se of dominant position and practices, conduct or 
recommendations, whether individual or in concert, whose objective or effect is to restrict, limit, 
hinder, distort or impede current or future compe tition in the relevant market.  Article 4 of the Law 
provides expressly, but not exhaustively, the types of  practice or conduct considered as prohibited.  
When assessing such practices, the CPDC may consider whether these generate gains in economic 
efficiency for the parties involved, whether there are other ways of obtaining the same gains and the 
resulting benefits for consumers.  This means th at the practices and conduct must be analysed 
according to the "rule of reason", without any practice or conduct being deemed anti-competitive 
per se .  Law No. 18.159 recognizes that prior to its  approval there were monopolies or concessions 
allowed by law and these remain fully in force.  It also allows for the possibility of incorporating in 
the future, again through legislation, other activities which Parliament may decide to remove from the 
scope of free competition. 
242. Law No. 18.159 clarifies concepts such as "dom inant position" and "relevant markets", which 
had not been defined in previous regulations.  Th e Law introduces prior notification of mergers into 
domestic legislation for the first time.135  Article 7 provides that companies involved in a merger 
which would result in obtaining a share of 50 per cent or more of the market, or annual turnover 
amounting to 750 million indexed units (some US$91 million in August 2011) or more in Uruguay136 
must notify this to the CPDC ten days prior to the signing of the relevant arrangement.137  The purpose 
of notification is not to request authorization but simply to inform the CPDC of the existence of 
a merger so that the regulatory authority is aware of the markets in which a situation of abuse of 
dominant position or anti-competitive practices might ar ise.  On the other hand, CPDC authorization 
is required when the merger involves the establis hment of a "de facto monopoly".  The Law does not 
define this term, but indicates that the analysis of such cases must, inter alia , include consideration of 
the relevant market, external competition and effi ciency gains.  If the CPDC does not issue an 
authorization within 90 days, the operation is deemed to have been authorized. 
243. Another innovative aspect of Law No. 18.159 is the introduction of leniency clauses in order 
to make it easier to obtain evidence of any collusion among companies.  The Law allows the 
possibility of not punishing companies which declar e that they have participated in a collusion 
arrangement and provide sufficient evidence to incriminate the other participants. 
                                                      
134 UNCTAD and SELA (2009), "Presentation by Ms Luciana Macedo, Representative of the 
Commission for the Promotion and Defence of Competition", Regional Seminar on Trade and Competition:  
Prospects and Future Challenges for Latin Amer ica and the Caribbean, Caracas, 20-21 April.  
SP/SRCCPFDALC/Di No. 19-09. 
135 The following are considered to  be possible mergers:  operations which involve a change in the 
control structure of the companies concerned through:  the amalgamation of companies, the purchase of equity, 
market shares or holdings, the purchase of facilities, total or partial acquisition of business assets, and other any type of legal business involving transfer of the control of all or part of the economic units or companies.  
Article 7 of Law No. 18.159. 
136 The indexed unit (UI), created in June 2002, daily  determines the cumulative trend in the Consumer 
Price Index (CPI) for the month immedi ately preceding.  At the end of Ma y 2011, one UI was equivalent to 
Ur$2,2362.  INE.  Viewed at:  http://www.ine.gub.uy. 
137 There are exceptions to the notification obligatio n and these are listed in Article 8 of the Law. Uruguay WT/TPR/S/263/Rev.1 
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  244. When the CPDC determines that a practice is anti-competitive, it must order the immediate 
cessation of the practice and of its effects, and also punish those responsible.  Law No. 18.159 
increases the corresponding fines, which range from a minimum of 100,000 UI to a maximum corresponding to the higher of the following amounts:  20 million UI;  10 per cent of the offender's 
annual turnover;  or the equivalent of three times the prejudice caused by the anti-competitive 
practice. 
245. During the first two years of its operation (2009-2010), the CPDC dealt with a total of 
79 cases.  Most of the requests received were questions (46), mainly submitted by individuals.  The Commission also received and investigated 19 comp laints of anti-competitive practices and initiated 
one investigation ex officio.  Of the 12 complaints  for which the investigation was completed in 2010, 
three were declared non-relevant or with procedur al errors, four were transmitted to the sectoral 
regulators and five were deemed admissible.  Of the latter, only one case (relating to the betting 
market) was proved and violations of Law No. 18.159 were punished.  As far as the control of mergers is concerned, a total of six were notifie d to the CPDC between 2009 and 2010.  Over this 
period, the Commission carried out or initiated seven  preparatory studies in order to understand the 
composition and practices of specific markets (inc luding, cattle for slaughter, professional services, 
the agricultural chain, trade and business services).
138  In 2011, several cases were initiated either as a 
result of complaints or ex officio.  The authorities have pointed out that the new cases, added to those 
already existing, and the public impact of some of  these, have had an impact on the behaviour of 
economic agents as regards both compliance with the rules and strict observance of the 
implementation of legal provisions by third pa rties and complaints relating to violations.139 
246. There are still statutory monopolies for fixe d telephone and domestic  long-distance telephone 
services, as well as for the import and refining of crude petroleum and the import and export of fuel.  Public services for the distribution and transmission of electricity, and the provision of drinking water 
and sanitation are exclusively supplied by the corr esponding State-owned enterprises (section (4)(iv) 
below). 
247. At the regional level, Uruguay has signe d the MERCOSUR Protocol on Defence of 
Competition (Fortaleza Protocol of 1996), but has not incorporated it into its domestic legislation.  It 
did, however, incorporate two MERCOSUR understandings on cooperation in this area, 
one concerning the application of domestic laws  on competition and the other on the control of 
mergers at the regional level.
140  In December 2010, MERCOSUR members signed the MERCOSUR 
Agreement on Defence of Competition (CMC Decision No. 43/10), which repealed the 
Fortaleza Protocol.  The new Agreement institutiona lizes the mechanisms for exchanging information, 
technical assistance, joint investigations and consultations on practices deemed to be anti-competitive.
141  At the same time, it recognizes the excl usive competence of each State Party to 
                                                      
138 The information in this paragraph is based on the Memoria 2010  document of the Commission for 
the Promotion and Defence of Competition (2010).  Viewed at:  http://www.mef.gub.uy/competencia/documentos/  2011_02_16_ MEMORIA_2010.pdf [11 May 2011]. 
139 The authorities have pointed out that one example of the positive impact of the implementation of 
the competition regulations is the revocation of the fees of the Professional Association of Lawyers. 
140 These are the "Understanding on Cooperati on among Competition Authorities in MERCOSUR 
States Parties for the Application of their Domestic Laws on Competition" (incorporated in domestic law by 
Decree No. 386/005) and the "Understanding on C ooperation among Competition Authorities in MERCOSUR 
States Parties for the Control of Mergers at the Regional Level" (incorporated in domestic law by Decree 
No. 383/008). 
141 Press release No. 731 of the Brazilian Minist ry of Foreign Affairs,  of 16 December 2010. WT/TPR/S/263/Rev.1 Trade Policy Review 
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  control acts that affect competition in their territo ry.  At the end of 2011, the Agreement was still 
awaiting ratification by the Uruguayan Parliament. 
248. With regard to protection of consumers, the main legal instrument is the Law on Consumer 
Relations (No. 17.250) of 11 A ugust 2000 and its implementing regul ations (Decree No. 244/000) of 
23 August 2000.  The Law covers both goods and ser vices and guarantees freedom to recruit and to 
set up associations whose specific objective is to  protect consumers.  Consumer protection and 
compliance with competition regulations on such protection are the responsibility of the MEF, through the Consumer Protection Section att ached to the Directorate-General of Trade.
142  Moreover, 
in the sectors regulated, the regulatory bodies have protection responsibilities vis-à-vis  consumers and 
users. 
249. Decree No. 503/006 of December 2006 makes it ma ndatory for certain retail establishments 
to send information to the Consumer Protection Secti on on the prices of products that form part of the 
standard basket of goods and empow ers the Section to impose sanctions on those that fail to comply.  
In May 2007, the Consumer Price Information Sc heme (SIPC) was introduced, making it possible to 
consult information on the price of goods on sale throughout Uruguay, and on the trends in prices 
administered by the Executive, as well as the pri ce of fruit and vegetables in Montevideo markets.143 
(iii) Incentives 
250. Law No. 16.906 of 7 January 1998 on the Protection and Promotion of Investment lays down 
the general framework for incentives and promotion of  investment in Uruguay.  This Law declares 
that the promotion and protection of investment within Uruguay by Uruguayan or foreign investors is 
a matter of national interest.  During the period under review, the incentive scheme for investment 
saw a number of reforms, including implementa tion of Decree No. 455/007, which amended the 
regulations on investment and extended the in centives given to companies, establishing a new 
investment incentive scheme.  In addition, in ear ly 2008, the Private Sector Support Unit (UNASEP) 
in the MEF was set up to provide institutional support for the sector and promote private investment.
144 
251. The Investment Law classifies tax incentives into two categories:  general incentives for 
investment and incentives for specific investment.  Beneficiaries of the general tax incentives for 
investment are all those who pay the IRAE a nd the IMEBA and carry out industrial activities 
(manufacturing or mining) or agricultural activities ("promoted" activities).145  Following adoption of 
Decree No. 455/007, trade and services activities have also been eligible fo r the incentives;  this 
Decree concerns exclusively IRAE taxpayers. 
(a) General and automatic incentives 
252. The Investment Law provides for the granting of  the following automatic benefits for the 
purchase of fixed assets, whether tangible or intangible:   (a) total or partial exemption from the IP for 
movable assets intended directly for production or equipment for electronic data processing;  
(b) exemption from VAT and the IMESI for import, and refund of the VAT paid on purchases in the 
                                                      
142 For further information, view the website of the Consumer Protection Section at:  
http://www.consumidor.gub.uy/informacion/index.php?SectionCode=MENU&IndexId=1. 
143 The SIPC is available on the website of the Consumer Protection Section. 
144 Further information on UNASEP can be obtained at:  http://www.unasep.gub.uy/. 
145 Uruguay XXI, information on line.  Viewed at:  http://www.uruguayxxi.gub.uy/innovaportal/ 
file/315/1/promocion_exportacion_e_inversion__espanol_.pdf. Uruguay WT/TPR/S/263/Rev.1 
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  domestic market of movable assets intended fo r production or equipment for electronic data 
processing. 
253. With regard to exemption from the IP, movable assets for industrial equipment directly used 
in production are taxed at 50 per cent of their fiscal  value, whereas capital goods directly used for 
production and equipment used for data processi ng are exempt from this tax.  Movable assets 
intended for use in farming, excluding improvements,  are also deemed to be assets that are exempt 
from the IP.  Exemptions and other benefits only a pply when the asset actually becomes part of the 
company's net wealth.  Companies may only recei ve the benefits if they make a profit. 
Incentives for scientific and technological research and development 
254. The costs paid directly by companies or the contributions made by companies to public or 
private institutions in order to finance scientific  and technological research and development projects 
may be deducted when paying the IRAE, and are valued at 150 per cent of the actual amount. 
Exemption for the reinvestment of profits 
255. Companies which invest their undistributed profits in certain goods may be eligible for 
exemption from the IRAE for a percentage of th e cost of these goods.  The percentage is up to 
40 per cent on the purchase of industrial machin ery and facilities, agricultural machinery, 
improvements to fixed assets for use in the agricu ltural sector, utility vehicles, movable property for 
equipping or re-equipping hotels, motels and paradors, capital goods  intended to improve the supply 
of services to tourists for the purpose of entertainment, recreation, information and transfers, equipment needed for electronic data processing or for communications, phosphate fertilizers 
intended for sowing or refertilizing permanent pasture, inter alia .  For the building of hotels, motels 
and paradors and industrial buildings or their exte nsion, the percentage of the exemption from the 
IRAE is 20 per cent.  The income exempt under th is incentive may not exceed 40 per cent of the net 
income for the fiscal year after deducting other ex emptions under special regimes and may not be 
distributed, because a reserve has to be created for the purposes of capitalization. 
Incentives for personnel training 
256. Expenditure on training personnel in areas deemed  to be priorities may be deducted from the 
IRAE in the amount of 150 per cent of the actual amount.  Decree No. 514/009 determines the areas 
that are deemed priorities for the purpose of receiving this benefit. 
Other 
257. In addition to the foregoing, investors in manufacturing are eligible for the incentives 
provided under Law No. 16.697 of 25 April 1995, which gives the Executive the power to lower the 
employer's social security contributions in manufacturing industries by up to three percentage points. 
Decree No. 455/007 
258. The Investment Law also envisages the possib ility of giving incentives for activities which:  
incorporate technical progress that enhances competitiv eness;  facilitate the growth and diversification 
of exports, especially those with higher national valu e-added;  directly or indirectly create jobs in 
production;  facilitate integration of production, incorporating nati onal value-added at the various 
stages of the production chain;  promote activities in MSMEs by building their effective capacity for technological innovation and generating jobs in pr oduction;  or contribute towards geographical WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 102 
  
  decentralization and focus on industrial, agro-industr ial and services activities, with a high level of 
utilization of local labour and inputs.  Decree No. 455/007 incorporates these general promotion 
guidelines into a series of indicators which compani es must meet in order to be eligible for the 
benefits given by the Decree. 
259. Pursuant to Decree No. 455/007, investment which meets the criteria for receiving the 
benefits include:  the purchase of assets to be inco rporated into the fixed assets, including movable 
assets intended directly for the company's activities;   improvements to fixed assets;  and intangible 
assets determined by the Executive (as yet the Executive has not issued any decision determining the 
eligibility of any intangible asset).  Investment alread y made is also considered eligible provided that 
it was made in the company's fiscal year during which the project was submitted or was made during 
the six months prior to the date of submission of the application. 
260. Companies whose investment is promoted  under the regime established by Decree 
No. 455/007 are eligible for the following incentives:  (a) exemption from the IP for property, plant and equipment, which may not be exempt under othe r incentives, throughout the assets' useful life;  
(b) exemption from the IP on civil en gineering works for up to eight y ears if the project is located in 
Montevideo and up to ten years in the interior of Uruguay;  (c) exemption from taxes or duties on the 
import of property, plant and equipment which ma y not be exempt under other incentive regimes and 
are declared by the MIEM's DNI not to compete w ith the domestic industry;  (d) refund of VAT under 
the export regime for the purchase in the domestic ma rket of materials and services intended for civil 
engineering works;  and (e) exemption from the IRAE for a maximum amount and term determined 
by applying a matrix of objectives and indicators acco rding to the type and segment of the project. 
261. In order to determine the exemption from the IR AE, the project is first classified according to 
the amount of investment in UI terms (Table III.17) .  The amount of the exemption is calculated on 
the tax payable and corresponds to a percentage of the amount actually invested in fixed or intangible 
assets included in the promotional declaration, with the maximum percentage depending on the classification of the investment.  The term is calculated from the financial year in which taxable 
income was earned as of the submission of the project , including this year in the calculation, provided 
that four financial years have not elapsed since th e promotional declaration.  If this is the case, the 
maximum period is increased by four years and is cal culated as of the financial year in which the 
application was submitted. 
Table III.17 
Classification of projects for the purposes of Decr ee No. 455/007 and percentage of exemption from the IRAE 
Type of project Millions of indexed 
units (UI) US$ millions Percentage of exemption 
from the IRAE 
Small-scale projects Up to 3.5 Up to 0.3 51-60% 
Medium-scale projects  Segment 1 
Segment 2  3.5 to 14 
14 to 70 0.3 to 1.2 
1.2 to 6 Up to 70% 
Up to 80% 
Large projects Segment 1 
Segment 2 
Segment 3  70 to 140 
140 to 500 
500 to 7,000 6 to 12 
12 to 43 
43 to 605 Up to 90% 
Up to 90% 
Up to 100% 
Projects of high economic importance Above 7,000 Above 605 100% of the amount 
invested 
Note: Approximate amounts which va ry depending on the US$/UI rate.  
Source: Decree No. 455/007 and Uruguay XXI. 
262. Granting of incentives is subject to the number of points obtained in the matrix of objectives 
and indicators drawn up by COMAP based on in formation provided by the investor.  For Uruguay WT/TPR/S/263/Rev.1 
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  medium-scale projects, large projects or those of high economic importance, the indicators listed in 
the matrix are:  (a) creation of jobs;  (b) decen tralization;  (c) increas ed exports;  (d) increased 
domestic value-added;  (e) use of cleaner technology;  (f) more research and development;  and (g) the 
project's impact on the economy (the latter indicator only applies to large projects and those of 
high economic importance).  Each indicator is calculated as a simple number ranging from zero to 
10 points, and the final number of points in the matrix  is the weighted total of each of the indicators.  
In order to calculate the points for the exemption and the term granted, the weighted figures vary 
depending on the classification of the project.  For small-scale projects, the investor chooses one indicator from among the following four for the purposes of calculating the amount of exemption 
from the IRAE:  (a) creation of jobs;  (b) increased  exports;  (c) use of cleaner technology;  and 
(d) more research, development and innovation.  Fo r medium-scale and large projects, it is possible to 
choose application of the matrix corresponding to th e project's category or else that for small-scale 
projects, although the criterion is stricter if it is decided to opt for the creation of jobs indicator. 
263. The procedure for obtaining benefits includes the submission of an application to COMAP's 
single window in the offices of UNASEP, together with  the information required.  This application 
and the investment project are transmitted to COMAP, which decides which ministry or entity is to be 
responsible for evaluating the project, depending on its nature and the relevant activity.  After the 
project has been evaluated by the competent mini stry, COMAP makes the relevant recommendations.  
The time taken for the evaluation from the moment  at which the project is submitted to COMAP 
varies depending on the classification of the project.  For small-scale projects, it is 30 working days;  
for medium-scale projects, 45 working days;  and fo r large projects, 60 working days.  If COMAP has 
not issued any decision when these time-limits expire , it shall be understood that it recommends to the 
Executive that the benefits should be granted.  Af ter COMAP has issued a d ecision (or when there is 
notional approval), the Executive has an indefinite period in which to sign the resolution granting the 
benefits to the company.  Once the investment project has been endorsed for promotion, COMAP 
follows it up and, for this purpose, the company mu st present the statements of account with an 
auditor's report and an additional sworn declaratio n furnishing the information needed to examine 
compliance with the indicators for granting of the benefits. 
264. During the period 2006-2010, according to calculations by the MEF's DGI, the amount of 
income foregone because of exemptions from the IP, the IRAE and VAT, as a result of the Investment 
Law, amounted to a total of US$587.55 million (Table III.18). 
Table III.18 
Tax foregone as a result of the Investment Lawa, 2006-2010 
(US$ thousand) 
Year IRAEb VATc IPd 
2006 N/A 20,651 777 
2007 N/A 16,836 2,126 
2008 85,748 21,758 4,638 WT/TPR/S/263/Rev.1 Trade Policy Review 
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  Year IRAEb VATc IPd 
2009 135,138 47,451 5,001 
2010 156,599 69,014 21,817 
N/A Not applicable. 
a Converted into US$ at the annual average exchange rate. 
b Decree No. 455/007, of December 2007, implemented anew Law No. 16.906, determin ing direct amounts for the reduced IRAE 
in relation to the amount of investment benefiting under the prom otion scheme.  Up until then, fo r this tax, the benefit consis ted 
of granting an accelerated depreciation re gime.  Consequently, the amount foregone under the new regulations only started to 
become apparent as of the fiscal year closed in 2008. 
c The Investment Law provides for exemptions from VAT and the IMESI for the import of capital goods.  The customs database 
shows that there were no exemptions from IMESI for goods  imported and covered by the concessions under the Law. 
d The share of the investment covered by the concessions under th e Law corresponding to movable assets to be used for productio n 
and equipment for electronic data processing is exempt from the IP.  As taxpayers do not distinguish the assets exempt accordin g 
to the various sources of exemption in effect, the amount of tax foregone for 2006-2010 was estimated on the basis of the ratio  
between the amounts of the IRAE actually imposed on taxpayers  benefiting under the promotion sc heme and the amounts of total 
investment covered by the concession. 
Source : Information provided by the authorities. 
(b) Incentives for specific activities 
Promotion of tourism 
265. In Decree No. 175/003, the Executive declared i nvestment by tour operators to be in the 
national interest and they were given tax concessi ons in addition to those provided by the Law on 
Industrial Promotion and the Investment Law.  These  consist of the following:  (a) credit for the VAT 
paid on the purchase of goods and services in the domest ic market to be used for building, upgrading 
or expanding tourist resorts, as well as exemption from VAT for the import of goods to be used for the same purpose;  (b) exemption from the IP at th e close of the fiscal year in which the work was 
initiated and for the following ten years for investme nt in land, infrastructure and civil engineering 
works for tourist resorts, their upgrading or expans ion;  (c) exemption from the IP on equipment for 
tourist resorts at the close of the fiscal year duri ng which they were incorporated and for the following 
four years;  (d) exemption from tax on the import of equipment needed for tourist resorts;  and 
(e) accelerated amortization for the purposes of the IRAE for building, upgrading or expanding tourist 
resorts within a term of 15 years and for investment  in equipment for a term of five years.  The 
aforementioned concessions are granted depending on th e classification of the project.  Hotels, inns, 
etc. may benefit from the concessions provided sole ly for investment in equipment and may not 
obtain concessions for fixed improvements to property. 
266. Investors may also opt for the general regi me provided in Decree No. 455/007 or for 
a combination of both provisions, combining the be nefits and deciding on one or other concession tax 
by tax.  Since December 2010 there have been speci al rules on the exemption of tour operators which 
decide to carry out their activities under the condominium regime.  These undertakings are developed by a promoter which builds and sells the units on  horizontal ownership terms, with the buyers 
assigning the use and/or usufruct of the units to the operating company for a period of no less than 
ten years after they have taken delivery of them, fo r the purpose of tourist activities.  The concessions 
granted for undertakings developed according to this  formula are a combination of those provided by 
Decrees Nos. 175/003 and 455/007. 
Incentives in the forestry sector 
267. Forests planted in priority forest zones, as well as the land occupied by forests, are eligible for 
national and departmental tax exemp tions.  This regime includes artificial forests for conservation or Uruguay WT/TPR/S/263/Rev.1 
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  commercial purposes and natural forests for conserva tion purposes, classified according to the criteria 
laid down in the Forestry Law (Law No. 15.939 of 28 December 1987).  In the case of commercial forests, to obtain exemption from departmental ta x (rural property tax) it is also necessary to satisfy 
the condition of being accompanied by a project for the production of quality timber (Law No. 18.245 
of 19 December 2007).  In 2005, subsidies for forest plantations were totally abolished (Law 
No. 17.905 of 15 September 2005), except for those projects that had been submitted to the Directorate-General of Forestry for approval prior to the date of enactment of the aforementioned 
Law. 
268. The income derived from exploiting forests is  also exempt from the IRAE.  For new 
plantations, the concession is subject to certain a dditional criteria laid down by law (basically they 
must fall within the category of quality timber projects defined by the MGAP (Law No. 18.083, Articles 73 and 162, and Decree No. 150/07 of 26 April 2007)).  Forests, as well as the land occupied by forests, are exempt from the IP.  In order to be  eligible for the forest regime concessions, a project 
for the plantation and management of the forest s must be submitted and approved by the MGAP's 
Forestry Directorate. 
Exploitation of hydrocarbons 
269. All activities related to hydrocarbons, includi ng exploration, explo itation, transport and 
marketing, are exempt from all existing or future ta xes or levies of any type.  Companies engaged in 
exploration and exploitation of hydrocarbons ar e only liable for income tax (Law No. 18.083, 
Article 51). 
Production of biofuels 
270. Companies producing biodiesel and ethanol an d in possession of an authorization from the 
MIEM are eligible for exemption from the IP on fixed assets and for 100 per cent exemption from the IRAE for a period of ten years. 
Software 
271. Pursuant to Decrees No. 84/999 of 24 Marc h 1999 and No. 387/000 of 28 December 2000, 
the activities of the sector producing software cove red by Law No. 16.906 of 7 January 1998 were 
declared to be in the national interest.  Accord ing to Decree No. 150/007, the income derived from 
producing software is exempt from the IRAE.  This exemption applied for the fiscal years that closed 
up to 31 December 2009 whereas in 2010 the exemption was 50 per cent. 
Automotive industry 
272. Uruguay used the extension, provided in Ar ticle 27.4 of the SCM Agreement, of the 
transitional period in which to eliminate export s ubsidies for its programme granting subsidies for 
exports of the automotive industry.  In its latest notification to the WTO, Uruguay included only this 
programme in its list of subsidies and reque sted its extension, already granted up to 
31 December 2009, until 2015, under the Decision of 22 November 2002.
146 
273. The aim of the programme "Regulations for enterprises exporting vehicles assembled in the 
country", covered by Decree No. 316/992 of 7 July 1 992 and amendments thereto, is the restructuring 
of the automotive sector and its specialization in export market segments, in preparation for the 
                                                      
146 WTO document G/SCM/N/226/URY of 7 June 2011. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 106 
  
  common MERCOSUR regime.  Under this progra mme, enterprises which export completed or 
part-completed vehicles assembled in the country or  auto-parts of Uruguayan origin may benefit from 
a customs concession applicable to the importation of motor vehicles assembled in the country of 
origin and destined for the domestic market, or allo cate it for the payment of taxes to the DGI.  The 
customs concession applicable to imports consists of  the following:  for each United States dollar of 
exports f.o.b., a preference of 13 percentage points of the TGA is granted to imports of new vehicles 
assembled in the country of origin, based on the c.i. f. values and subject to a ceiling equivalent to 
US$0.10 for every United States dollar of exports.  Where the exporting and importing company are not the same, the exporting company may, subject to an agreement, transfer the benefits to another 
company importing vehicles.  The authorities have notified that exports subsidized under this 
programme amounted to US$318 million in 2010.
147 
274. In 2009, the Government of Uruguay informed beneficiaries of the subsidy that, in 
accordance with the obligations unde r the SCM Agreement and the provisions of Article 27.4 thereof, 
the measure would not be extended beyond 31 Dece mber 2015 and that its dismantling would begin 
by 2013 at the latest.  This communication was included in the notification to the WTO of 
June 2011.148 
Printing industry 
275. Printing and the sale of books, booklets, and literary, scientific and artistic reviews and 
educational material are exempt from taxes with the exception of the IRAE. 
Electronics and naval industries 
276. Decree No. 58/009 declares the electronics and na val industries to be promoted activities 
covered by Law No. 16.906.149  Consequently, these industries are currently exempt from the IRAE in 
decreasing tranches up to 2018, subject to creating at least 150 direct skilled jobs and implementing 
a programme to develop suppliers.  Decrees No s. 532/009 and 127/011 give further details on the 
requirements in Decree No. 58/009.  In addition, th e import of materials, raw materials, capital goods 
and, in general, any inputs needed for the nava l industry is exempt from all taxes, including VAT. 
Communication industry 
277. The communication industry, meaning the press,  broadcasting, television, theatre and 
exhibition companies and cinematographic distri butors, are exempt from taxes on their imports, 
capital, sales, tickets, acts and business, except for the IRAE. 
Remote service centres 
278. Activities by remote service centres (the supply of services by tele-operators which receive or 
transmit telephone calls, internet messages and ot her types of communication) were promoted under 
Law No. 16.906, by means of Decree No. 207/008, giving this activity exemption from payment of 
the IRAE for a period of ten years as of the year in  which the promotional declaration was requested.  
                                                      
147 Ibid. 
148 Ibid. 
149 Electronics industry means the production of elect ronic and electrical equipm ent, logic controllers, 
computers, telecommunications equipment, measuring instruments, equipment for medical use and household 
appliances.  Naval industry means the building, maintenance and repair of vessels and vehicles for water 
transport and the production of sub-assemblies and a ssemblies for vessels and water transport vehicles. Uruguay WT/TPR/S/263/Rev.1 
 Page 107 
 
 
  To be eligible for this concession, at least 150 dir ect skilled jobs must be created and for non-residents 
the services must be fully approved abroad.150 
Shipping companies or airlines 
279. Shipping companies and airlines are exempt from the IRAE.  The exemption applies to 
foreign companies provided that Uruguayan compani es are given the same exception in their country 
of registration. 
Foreign financial intermediation institutions 
280. Finance companies whose sole purpose is to car ry out financial intermediation operations 
outside Uruguay are exempt from the IP and are subject to a notional scheme for payment of the 
IRAE similar to that applicable to companies involved in "offshore trading". 
Generation of energy 
281. Decree No. 354/009 declares the fo llowing activities to be promoted activities:  (a) generation 
of electricity from non-traditional renewable sources;  (b) generation of electricity through co-generation;  (c) production of energy from rene wable sources;  (d) transformation of solar power 
into thermal power;  (e) conversion of equipment and/or incorporation of processes designed for 
efficient use of energy;  (f) prospection and explor ation for certain minerals;  (g) services provided by 
energy services companies registered with the National Directorate of Energy and Nuclear 
Technology (DNETN);  and (h) domestic manufacture of  machinery and equipment to be used for the 
aforementioned activities. 
282. Income earned from activities (b), (c), (d), (e), (g) and (h) are exempt from the IRAE 
according to the following schedule:  90 per cent of the net fiscal income for the fiscal years 
beginning between 1 July 2009 and 31 December 2014;  60 per cent of the net fiscal income for the 
fiscal years beginning between 1 January 2015 and 31 December 2017;  and 40 per cent for the fiscal 
years beginning between 1 January 2018 and 31 Decemb er 2020.  For the activity defined in point (a), 
the exemption is as follows:  90 per cent of the net fiscal income for the fiscal years beginning 
between 1 July 2009 and 31 December 2017;  60 per cen t of the net fiscal income for the fiscal years 
beginning between 1 January 2018 and 31 Decemb er 2020;  and 40 per cent for the fiscal years 
beginning between 1 January 2021 and 31 Decemb er 2023.  The income earned from the activities 
defined in point (f) are exempt from the IRAE as fo llows:  75 per cent for the fiscal years beginning 
between 1 July 2009 and 31 December 2013;  and 40  per cent for the fiscal years beginning between 
1 January 2014 and 31 December 2018.  For points (a) and (b), the exemption only applies to 
electricity sold on the market under forward contracts (defined by Decree No. 360/002). 
Manufacture of agricultural machinery and equipment 
283. Decree No. 6/010 declares the ma nufacture of agricultural machinery and equipment, covered 
by Article 38 of Decree No. 220/998, replaced by Article 6 of Decree No. 207/007, to be a promoted 
activity.  Income earned from this promoted activity  is exempt from the IRAE in decreasing tranches 
starting with 90 per cent of the income for the fiscal years beginning between 1 January 2009 and 
31 December 2014 and ending with 50 per cent as of the latter date until 31 December 2019. 
                                                      
150 According to Annex VIII to Decree No. 455/00 7, a skilled job means one for which the minimum 
pay is 150 per cent of that of a qualified technical job in a call centre, for 40 hours or more of work weekly. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 108 
  
  (iv) State participation in the economy and State-owned enterprises 
284. The State continues to play a leading role in Uruguay's economy, mainly in the services 
sector.  State-owned enterprises operate in key sect ors such as electricity, fuel, drinking water and 
sanitation (see below).  They are also present in telecommunications, air and rail transport, seaports 
and financial services (Chapter IV).  Overall, these enterprises have a notable impact on the domestic 
economy, contributing 6.6 per cent of GDP (2010) (Table III.19).  Some State-owned enterprises are engaged in activities deemed to be public services,  while others operate under a statutory monopoly or 
occupy a dominant position in their respective markets. 
285. The State's involvement in the economy has traditionally met with wide support amongst 
Uruguayan society, as can be seen from the various referendums on the legislation and status of 
State-owned enterprises.
151  In recent years, in order to meet th e need for investment in infrastructure 
and the supply of public services, the authorities have  encouraged joint participation by the public and 
private sectors.  In 2011, the Law on Public-Private  Participation (Law No. 18.786 of 19 July 2011) 
was approved and establishes the regulatory frame work for public-private participation (PPP) 
contracts.  This type of contract is issued by  a government authority, which entrusts a person under 
private law for a specified period of time with the de sign, construction and operation of infrastructure, 
in addition to the financing.  Such contracts in clude highways, railways, ports, airports, energy 
infrastructure, disposal and treatment of waste a nd the social infrastructur e (health centres, social 
housing, etc.). 
Table III.19 
State-owned enterprises:  exhaustive list, sectors in which th ey operate, their contribution to GDP and the number of employees  
  Percentage of contribution to GDP   
State-owned 
enterprise Economic activity 2005 2006 2007 2008 2009 2010 Number of 
employeesb State 
ownership
(%) 
National Fuel, 
Alcohol and Portland 
Cement Authority 
(ANCAP)a Manufacture of coke, 
refined petroleum 
products and nuclear 
fuel 1.37 1.26 0.58 0.34 0.90 0.40 2,353 100.00 
National Electricity 
Plants and 
Transmission 
Authority (UTE) Electric power 
Informatics and 
related activities 2.22
0.02 1.13
0.05 2.33
0.04 -0.11
0.02 0.78
0.03 2.48
0.02 6,170 100.00 
State Sanitary Works 
(OSE) Drinking water and 
sanitation 0.69 0.73 0.67 0.57 0.48 0.44 4,689 100.00 
National State 
Railways Authority 
(AFE) Freight transport 
services by land 0.00 0.01 0.01 0.01 0.02 0.01 1,109 100.00 
National Ports 
Authority (ANP) Complementary and 
auxiliary transport 
services 0.20 0.19 0.19 0.21 0.21 0.23 1,084 100.00 
Primeras Líneas 
Uruguayas de 
Navegación Aérea (PLUNA) Complementary and 
auxiliary transport 
services 0.00 0.00 0.00 0.00 0.00 0.00 103 25.00 
National Postal 
Authority Postal and messaging 
services 0.04 0.03 0.03 0.03 0.04 0.04 1,856 100.00 
National 
Telecommunications 
Authority (ANTEL) Telecommunications 
services 2.14 2.07 1.70 1.42 1.38 1.28 5,944 100.00 
                                                      
151 Law on State-Owned Enterprises No. 16.211 of 1 October 1991. Uruguay WT/TPR/S/263/Rev.1 
 Page 109 
 
 
    Percentage of contribution to GDP   
State-owned 
enterprise Economic activity 2005 2006 2007 2008 2009 2010 Number of 
employeesb State 
ownership
(%) 
Bank of the Eastern 
Republic of Uruguay 
(BROU) Financial 
intermediation 
services, except 
financing of insurance 
and pension plans 1.11 1.34 1.40 1.25 1.26 1.29 4,296 100.00 
Uruguayan Mortgage 
Bank (BHU) Financial 
intermediation services, except 
financing of insurance 
and pension plans 0.18 0.15 0.17 0.13 0.13 0.12 368 100.00 
State Insurance Bank 
(BSE) Financing services for 
life insurance plans, 
pension plans, general 
insurance plans and ancillary activities 0.49 0.40 0.44 0.35 0.26 0.27 1,862 100.00 
Total  8.46 7.37 7.55 4. 23 5.48 6.58 29,834 N/A 
N/A Not applicable. 
a Only the breakdown of figures for petroleum refining is ava ilable;  excludes other ANCAP activities (production of alcohol, 
sugar and cement, distribution of imported natural gas and fuel). 
b Figures for June 2010.  
Source : Information provided by the authorities. 
286. As regards the concession to operate some air ports, which it was originally intended to put 
out to tender, in mid-2009, the National Civil Aviation Board transmitted to the Executive two draft laws providing for authorization to be given to co ntract directly with the National Corporation for 
Development in order for the latter to establish an open public limited company for the purpose of 
managing, exploiting, operating, building and maintain ing the international airports at Rivera, Salto 
and Colonia.  In August 2011, these drafts were in  the process of passing through Parliament.  During 
the period under review, the New Commercial Bank was privatized (2006). 
287. URSEA, created by Law No. 17.598 of 13 D ecember 2002, is the body regulating and 
controlling activities related to hydrocarbons, electri c power, water services and sanitation.  It is 
responsible for protecting consumers, monitoring the rates for the services and products falling within 
its competence, as well as regulating and controlling th eir quality and safety.  It also has the task of 
preventing anti-competitive conduct and abuse of dom inant position in the electricity sector, in the 
natural gas market and in the distribution of liquid fuels. 
(a) Hydrocarbons 
288. ANCAP is the only State-owned enterprise notified to the WTO by Uruguay under 
Article XVII of the GATT 1994.  ANCAP is a State-owned enterprise organized in the form of an 
autonomous body and has a statutory monopoly of th e import and refining of crude petroleum and its 
by-products (except for lubricants and asphalt) a nd the exportation of fuel.  ANCAP also produces 
alcohol and cement in competition with private comp anies.  The domestic ma rket for the distribution 
of fuel is open to the private sector.  Subject to authorization by the MIEM, private companies are 
also permitted to produce biodiesel and alcohol fuel;  biodiesel may be produced for own 
consumption and for captive fleets (up to 4,000 litr es/day) or be sold to ANCAP and exported.  
Alcohol fuel may be sold to ANCAP or exported. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 110 
  
  289. Uruguay produces no petroleum or natural gas a nd depends on imports of crude petroleum to 
meet around 70 per cent of its total energy consum ption needs.  In 2010, the bill for importing 
petroleum and its by-products amounted to US$1,383 million and accounted for 16.6 per cent of the total value of imports of goods. 
290. Pursuant to Law No. 16.753 of 1996, ANCAP is authorized to determine the selling price for 
products within its competence, but these must be approved by the Executive and examined by 
URSEA.  The Executive Decree of 2 March 2011 cont ains the latest price update for fuel, fuel 
alcohol, solvents and other products. 
291. Under energy cooperation agreements between  Uruguay and the Bolivarian Republic of 
Venezuela, in 2006 ANCAP signed a Memora ndum of Understanding with PDVSA (the 
Bolivarian Republic of Venezuela's State oil comp any) on exchanging crude petroleum for refined 
products.  In March 2010, the two companies signed an agreement to build fuel storage depots in 
Río de la Plata, Uruguay.  ANCAP has a simila r compensation arrangement with Ecuador's oil 
company.  It has also signed contracts for the distribution of fuel with Uruguayan and foreign 
companies and, since 2009, has cooperated with the pr ivate sector to produce biofuels and be able to 
meet the requirements for mixing these products with diesel fuel (as of 2009) and petroleum (as of 
2015), as required by Law No. 18.195 of 14 November 2007. 
292. Uruguay imports natural gas from Argentin a through two gas pipelines connecting the 
two countries.  Decree No. 324/97 (1997) allows State-owned enterprises and private firms to 
transport and distribute gas in Uruguay under concessions granted by the MIEM.  The rates for the 
services under the concession, which are generally ma ximum rates, are determined in the relevant 
contracts and are approved by the Executive.  Pursuant to Law No. 17.292 of 25 January 2001 (Article 63) and Decree No. 216/002 of 13 June 2002,  large users of natural gas (those with minimum 
consumption of 5,000 m
3 daily) are free to agree on the terms fo r buying natural gas from authorized 
suppliers or to import it directly, without any restri ctions and without paying import duty.  Imports of 
natural gas are subject to a special customs procedure.  In November 2007, Uruguay and Argentina 
agreed to build a plant near Mont evideo to convert liquid natural gas, with initial production capacity 
of 10 million m3 daily.  This project is currently under review. 
(b) Electricity 
293. The National Electricity Plants and Transmissi on Authority (UTE), a State-owned enterprise 
organized in the form of an autonomous entity, carries out all activities related to the electricity 
industry and is the exclusive supplier of public transmission and distribution services.152  The UTE 
has hydraulic, thermal and wind-power generating pl ants and backs up its production with energy 
from the hydroelectricity plant in Salto Grande  (co-owned by Argentina and Uruguay) and by 
generating plants owned by third parties.  Uruguay's electricity generating system is predominantly 
hydraulic (60 per cent of plant capacity).  Uruguay is interconnected with the electricity systems of 
Argentina and Brazil and is a net importer of elect ricity from these countries, although it occasionally 
exports. 
294. Law No. 16.832 of 17 June 1997 (Law on the Regulatory Framework for the Electricity 
Sector) liberalized the generation, marketing, impor t and export of electricity, but kept transmission 
and distribution as a public service to be provided by the UTE or under a concession.  This Law also removed regulatory activities from the UTE's comp etence and entrusted them to a new regulatory 
body (now URSEA);  it also created a wholesale electricity market (MMEE);  and gave right of access 
                                                      
152 Online information from URSEA.  Viewed at:  http://www.ursea.gub.uy [17 May 2011]. Uruguay WT/TPR/S/263/Rev.1 
 Page 111 
 
 
  to transmission and distribution networks.153  The MMEE started to operate in 2007 and allows 
private sector generators to supply electricity to the UTE and to non-regulated consumers (those with 
connections exceeding 500 kW), which may also deci de to obtain their supplies from the UTE or from 
foreign electricity generators.154  The Electricity Market Authority (ADME), a non-State public body 
that started to operate in 2003, is responsible fo r administering the MMEE and for technical operation 
of the National Interconnected System (SIN).  The en try of new electricity generators to the SIN must 
be authorized by the Executive, throu gh a procedure undertaken at the MIEM. 
295. Pursuant to Law No. 16.832, the charges to be paid by regulated consumers for the supply of 
electricity are determined by the Executive,  following a proposal by the distributors and 
a recommendation from URSEA.155  The Law also gives the Execu tive the power to set maximum 
rates for each type of activity in the electricity in dustry, for example, fees to be paid for using the 
transmission grid and the remuneration given to the distributor for the supply of services for which it is responsible or the standard distribution value- added (VADE), which is paid through the charges.
156  
The criteria for determining the distribution an d grid fees are laid down in the corresponding 
regulations.157  The UTE's goal has been to move gradua lly towards convergence between the charges 
and the relative costs.  Over the period 2008-2010, there were a number of successive adjustments of 
the rates, reflecting the increase in the cost of imported petroleum and other costs.  The latest 
adjustment came into effect in February 2011, and resulted in an average increase of 5.55 per cent.  
On average, Uruguay's electricity ch arges are higher than those in the rest of the region, but this is 
partly because of the country's lower population dens ity.  Cross-subsidies are not allowed;  the UTE 
must submit separate balance sheets for each of its activities to URSEA. 
296. Even though the generation and marketing of el ectricity have been liberalized, the UTE still 
plays a key role in the sector.  It has around 55 per cent of the country's installed capacity and, together with the binational Argentine-Uruguayan hydroelectric plant in Salto Grande, provides 
91 per cent of the electricity generated.  Privat e generation remains limited (9 per cent), but is 
growing. 
297. In recent years, the Government has encouraged more participation by small-scale generators 
and the diversification of sources of energy.  Decree No. 389/005 of 7 October 2005 authorizes the UTE to conclude contracts for the supply of electri city with small-scale generators established in 
Uruguay.  Decree No. 377/009 of 14 August 2009 enc ourages the UTE to enter into contracts with 
small-scale generating plants that use Uruguayan renewable sources and Decree No. 173/010 of 
                                                      
153 Decree No. 276/002 of June 2002 establishes the general implementing regulations for Law 
No. 16.832. 
154 The MMEE is regulated by Decree No. 360/002 of 11 September 2002 and amendments thereto, 
including amending Decree No. 72/10 of 22 February 2010. 
155 Distribution charges comprise the cost of buying electricity on the MMEE, the recognized costs for 
using the grid, the recognized costs of the distribution system and other costs.  The Law and the regulations 
provide for recognition of a reasonable profit.  Online information from URSEA.  Viewed at:  
http://www.ursea.gub.uy  [17 May 2011]. 
156 The VADE and other fees for transmission have not yet been approved by the Executive. 
157 Regulations on the Distribution of Electricity (Decree No. 277/002 of 28 June 2002, amended by 
Decree No. 366/007 of 10 September 2007) and Regu lations on the Transmission of Electricity (Decree 
No. 278/002 of 28 June 2002, amended by Decree No. 228/007 of 25 June 2007).  See also Decree No. 44/007 
of 31 January 2007, which determines the remuneration du e for the electricity transmission system, and Decree 
No. 229/007, which determines the charges and parameters for using the transmission system. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 112 
  
  1 June 2010 authorizes subscribers connected to the low-voltage distribution grid to install renewable 
wind-power, solar, biomass or mini -hydraulic generating equipment.158 
(c) Drinking water and sanitation services 
298. The OSE is the government body responsible for supplying drinking water and for sanitation 
services throughout Uruguay.  Following the cons titutional reform approved by referendum in 2004, 
the State is solely responsible for supplying these services and access to drinking water and sanitation 
constitute fundamental human rights.  Accordingly,  all those drinking water services that were owned 
by private companies were defi nitively transferred to the OSE.159  The charges for drinking water and 
other OSE services are subject to control by the Government;  special rates apply to vulnerable sectors 
of the population.  The most recent list of charges came into effect in February 2011.160 
(v) Government procurement 
299. The government procurement market is relativ ely large because of the Government's close 
involvement in Uruguay's economy through State-owned enterprises.  According to information from the Court of Auditors, in 2008 there were 878 pub lic invitations to tender for an amount of 
US$1,106 million, of which US$672 million were for State-owned enterprises, US$324 million for 
bodies covered by the National Budget, and US$110 million for departmental governments.  If the 
number of abridged procedures and direct procuremen t by all government bodies is included, the total 
amount of government procurement was over US$2 b illion in 2008 (excluding imported electricity, 
petroleum and related freight charges).
161 
300. The authorities have indicated that, as part of th e reform of the Government, efforts are being 
made to generate comprehensive official statisti cs on government procurement, but these are not yet 
available.  Consequently, the only statistics availabl e are the aggregated statistics for procurement by 
the central Government, by type of purchase (groups of goods and services) and by type of procedure 
followed.  As can be seen from Table III.20, dur ing the period under review, procurement by the 
central Government averaged around US$300 million each  year, the largest items being materials and 
supplies and non-personal services, which in 2010 as a whole absorbed two thirds of the total amount 
of the contracts awarded. 
                                                      
158 Other instruments which promote the generation of  electricity by the private sector include the 
following:  Decree No. 77/006 of 2006 (renewable energy), Decree No. 397/007 of 2007, Decrees No. 296/008 and No. 299/008 of 2008, Decrees No. 258/009 and No. 377/009 of 2009 (extensions of Decree No. 77/006);  
Decree No. 403/009 of 2009 (wind power);  Decree No. 367/010 of 2010 (biomass under the feed tariffs 
mechanism);  Decree No. 173/010 of 2010 (microgeneration);  and Decree No. 159/011 (wind power). 
159 The concession gran ted to the company Aguas de la Costa  (located in Maldonad o) remains in effect, 
even though this is curren tly a commercial company ma jority owned by the OSE. 
160 Online information from the OSE.  Viewed at:  http://www.ose.com.uy/descargas/clientes/tarifas/ 
Decreto_Tarifario_feb_2011.pdf [18 May 2011]. 
161 Online information from the Court of Auditors, Memorial Anual 2008 .  Viewed at:  
http://www.tcr.gub.uy [May 2010]. Uruguay WT/TPR/S/263/Rev.1 
 Page 113 
 
 
  Table III.20 
Procurement by the central Government, 2007-2010 
(Amounts of contracts awarded by type of procurement) 
Type of 
procurement 2007 2008 2009 2010 
US$a % US$a% US$a% US$a % 
Information and 
communications 
technology goods 0 0 0 0 323,023.17 17.24  9,328,839.67 3.14 
Construction, 
improvements and 
special repairs 40,791,516.60 12.20 20,246,853.11 6.50  45,185,416.03 9.15 67,145,293.69 22.63 
New machinery, 
equipment and 
furnishings 29,536,627.27 8.84  37,921,451.44 12.16 23,991,668.09 25.90 22, 848,326.44 7.70 
Materials and 
supplies 160,022,446.41 47.87 128,808,637.28 41.32 67,906,683.06 46.72 101,089,533.91 34.07 
Non-personal 
services 102,183,499.44 30.57 123,474, 703.10 39.60 122,480,371.70 0. 12 91,577,929.60 30.86 
Land, buildings and 
other pre-existing 
assets 0 0 636.00 0.00 0 0 0 0 
Land, buildings and 
other usable assets  1,751,562.65 0.52 1,313,202.22 0.42 2, 273,961.35 0.87 4, 736,670.16 1.60 
Total 334,285,292.37 100 311, 765,483.15 100 262,161,123. 40 100 296,726,593.47 100 
a The posted selling rate to the public for the US$ at 29 July 2011.  
Source : Purchasing and Procurement System (SICE). 
301. Uruguay did not sign the WTO Plurilateral Agre ement on Government Procurement.  The 
purchasing and procurement regime is essentially g overned by Decree No. 194/997 of 10 June 1997 
(Harmonized Text of the Law on Accounting and Financial Administration (TOCAF)).162  It is mainly 
a decentralized regime as regards the procurem ent process, although the TOCAF does apply to all 
government procurement bodies under public law.  For several years, the purchase of food and medicines has been centralized. 
302. Over the past decade, Uruguay has adopted m easures designed to enhance the efficiency and 
transparency of its government procurement proce dures and make the system's institutional structure 
stronger.  At the same time, it has utilized the gove rnment procurement system as a tool for promoting 
domestic industry (see below). 
303. The Purchasing and Procurement System (SICE) was set up in 2002 as a computerized 
platform for managing government  procurement.  It handles, inter alia , calls or invitations to tender, 
the receipt of bids and the award of contracts.  During the same year, the website www.compraestatales.gub.uy was created, on whic h the current regulations on government 
procurement can be viewed and information obt ained on what and how much each body purchases, 
what procedures were followed, and what were th e prices and suppliers.  Central Government must 
manage its competitive contracting procedures thr ough the SICE, in conjunction with the Integrated 
Financial Information System (SIIF).
163  Other State bodies (autonomous and decentralized entities) 
                                                      
162 Decree No. 194/997 has been amended and supplemented by various laws (including the Laws on 
Finance and on the Rendering of Accounts) and Decrees.  A version updated to October 2009 can be viewed at:  http://www.comprasestatales.gub.uy. 
163 Currently, 98 per cent of centra l government bodies utilize the SICE .  Information on line.  Viewed 
at:  http://www.compr aestatales.gub.uy/general/acerca_de.php. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 114 
  
  must publish the invitations to tender and award of  contracts in public bidding procedures in the 
SICE, but for abridged tendering procedures, excepti onal direct procurement, increased and renewed 
expenditure, only the award of contracts has to be published.164  In July 2008, the development and 
management of the SICE, which had previously been the responsibility of the Planning and Budget 
Office in the Office of the President of the Republic, was transferred to the Agency for the 
Development of e-Government and the Info rmation and Knowledge Society (AGESIC). 
304. Pursuant to Law No. 18.362 of 6 October 2008,  a Government Purchasing and Procurement 
Agency (ACCE) was established in the Planning and Budget Office with the aim of improving the 
conditions for processing government pr ocurement, developing tools to enhance transparency of its 
management and advising the Executive on drawing up  government procurement policies.  At the end 
of 2011, the structure of the ACCE was being determined. 
305. To make it easier for the authorities, the Ex ecutive is empowered to authorize special 
procurement regimes and procedures if the character istics of the market or of the goods and services 
to be purchased so require (TOCAF, Article 34) .  Using this power, in 2005 two centralized 
purchasing units were set up, one for food and the other for medicines and other medical inputs.  The 
two were merged into the Centralized Purchasing Un it (UCA) in the MEF, created by Law No. 18.172 
of 31 August 2007.  The UCA's task is to cen tralize purchasing of both types of product by 
government bodies following special procedures and thus reduce costs.  It is calculated that, for food, 
the Government made annual savings of around US$15 million be tween 2007 and 2009.165  With the 
authorization of the Executive, the UCA may also im port and purchase food on behalf of private legal 
persons if there are shortages and/or prices are high, creating problems in supplying the population.166 
306. According to the TOCAF, all government pr ocurement must go through a public bidding 
procedure.  Nevertheless, other methods of procurement may be used, for example, the "abridged 
procedure" or direct procurement in certain ci rcumstances depending on the value of the contract 
(below).  The amounts for procurement procedur es other than public bidding are updated every 
four months by the INE and are published on line.167  Law No. 18.834 recently approved 
(4 November 2011) introduces several amendments to the TOCAF, including raising the thresholds 
for the various procurement procedures in order to  give procurement bodies greater flexibility.  The 
new amounts had not yet entered into force at  the time this report was written (end of 
November 2011). 
307. Public bidding procedures are open to all Uruguayan or foreign bidders.  For a public bidding 
procedure to be initiated, an authorization from th e government official responsible for procurement 
in the procuring entity is  required (called the "authorizing o fficer"), together with the necessary 
budgetary credit.  Invitations to take part in a pub lic bidding procedure (calls  to tender) and to make 
bids are published in the Official Journal, in a nother newspaper or another national weekly paper and 
on the government procurement web page, at least 15 days prior to opening of the bids.  This period 
may be shortened to five days for reasons of emergency, which must be substantiated in an 
administrative act containing the invitation to tender.  When the participation of foreign companies is considered necessary, the calls  for tender are published through Uruguay's diplomatic missions 
                                                      
164 Decrees No. 393/004 and No. 191/007, compliance with which is monitored by the Transparency 
and Public Ethics Board;  and Article 105 of Law No. 18.172, implementation of which is supervised by the 
Court of Auditors. 
165 Gemelli, F. (undated). 
166 Law No. 18.465 of 17 February 2009. 
167 Online information from the INE.  Viewed a t:  http://www.ine.gub.uy/preciosysalarios/tocaf2008. 
asp?Indicador=tocaf. Uruguay WT/TPR/S/263/Rev.1 
 Page 115 
 
 
  abroad, but this is not a legal requirement;  they must be published at least 30 days prior to the 
opening of the bids. 
308. The general terms and conditions168 are supplemented by particul ar terms and conditions for 
each bidding procedure.  These may include special or technical criteria such as the currency and the 
exchange rate to be used in the contract, the ty pe and amount of the contract performance guarantee, 
the mode of supply, the deadline and other specifications. 
309. Bids are assessed by an Advisory Commission on Bids, which operates in each procurement 
entity and must be involved when the amount of the tenders exceeds Ur$750,900 (US$37,358).169  
The main criterion when assessing a bid is price, but other factors may play a role such as the 
time-limit for delivery and other criteria laid down in the particular specifications.  The Advisory 
Commission makes a proposal on awarding the c ontract, which is mainly for the purposes of 
information for the "client", and the latter in the l ast instance decides on the award of the contract or, 
where applicable, that it will not be awarded or rejects all the bids. 
310. The abridged bidding procedure may be used when the amount of the procurement does not 
exceed Ur$2,503,000 (around US $124,527) for the central Govern ment, and Ur$15,0 18,000 (around 
US$747,164) for autonomous entities and decentrali zed services in the State's industrial and 
commercial domain.  In the abridged bidding procedur e, at least six companies must be invited to 
tender three days before the date of the opening of  the bids, a time-limit that may be shortened to 
48 hours for reasons of emergency.  The bi dding procedure goes ahead  even if less than 
six companies submit bids. 
311. The direct procurement procedure may be follo wed when the amount of the procurement does 
not exceed Ur$125,150 (some US$6,226) for the central Government and Ur$375,450 (around US$18,679) for autonomous entities and decentralized ser vices.  In such cases, only three prices have 
to be compared.  Contracts may also be awarded dir ectly or by another procedure in some exceptional 
cases, for example, for operations between State bodi es or entities or with non-government public 
bodies or when the public bidding procedure, either abridged or through an auction, yields no results, 
or if there are no valid or admissible bids.  Direct bidding is also allowed for the purchase of goods or 
the procurement of exclusive services, buying crud e petroleum or petroleum products abroad, buying 
energy generated by third parties in Uruguayan terr itory, or for reasons of emergency, shortage or 
health needs, inter alia .
170 
312. According to information provided by the authorities, since 2007, the central Government has 
increasingly followed the public bidding procedure as a procurement method.  In 2010, public bidding 
was the procurement procedure most followed by central Government bodies, accounting for close to 
one third of the total amount of the contracts awar ded, followed by special procurement, whose share 
has also increased.  On the other hand, direct proc urement, which accounted for almost 60 per cent of 
                                                      
168 General specifications are drawn up by the Execu tive, in agreement with the Court of Auditors.  
There are three types of general specifications:  "Non -personal supplies and services", "Public works", and 
"Personal services".  The use of these specification forms is mandatory for public or abridged bidding procedures if the amount exceeds Ur$750,900 (US$37,358).  The specifications for personal services were not 
taken into account in Law No. 18 .834 of 17 No vember 2011. 
169 These and other thresholds mentioned in this s ection correspond to the IN E updating in effect from 
September to December 2011.  To convert to United States dollars, the exchange rate to the public (selling rate) 
of 30 November 2011 was used, US$1 = Ur$20.10. 
170 Article 33 of Decree No. 194/997. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 116 
  
  the amount of the contracts awarded in 2007, has shown a sharp decrease.  The abridged bidding 
procedure has fluctuated and in 2 010 was the method least followed. 
Table III.21 
Procurement by the central Government, 2007-2010 
(Amount of contracts awarded by procurement procedure) 
Procurement 
procedure 2007 2008 2009 2010 
US$a % US$a% US$a% US$a % 
Direct procurement 19,856,464.03  58.67 55,062,211.35 29. 90 25,411,031.45 9.69 62,907,546.66 21.20 
Special procurement 90,434,943.03  8.34 128,006,409.25 11. 38 102,198,242.10 38.98 87,796,016.65 29.59 
Abridged bidding 27,864,563.89 27. 05 35,472,743.08 41.06  56,047,172.61 21.38 53,410,502.00 18.00 
Public bidding  196,129,321.2 5.94 93,224,119.47 17.66  78,504,677.24 29.95 92,612,528.16 31.21 
Total 334,285,292.37 100 311, 765,483.15 100 262,161,123. 40 100 296,726,593.47 100 
a The posted selling rate to the public at 29 July 2011.  
Source : Purchasing and Procurement System (SICE). 
313. Uruguay uses the government procurement system to  protect and promote domestic industry.  
In the second half of 2008, several changes we re introduced into the regulations concerning 
preferences for the domestic industry.  There is  a general scope regime  and a programme for 
government procurement for development,  which includes several subprogrammes. 
314. Article 41 of Law No. 18.362 of 6 October 20 08, implemented by Decree No. 13/009 of 
13 January 2009, provides that in government procur ement a preference margin of 8 per cent shall be 
applied to the price of Uruguayan goods, services a nd public works, of equal quality or suitability 
compared to foreign goods, services or public works.  For goods, the margin applies to the price of the 
Uruguayan goods in the buyer's warehouses;  for se rvices, to the price of the service provided by 
Uruguayan suppliers;  and for public works, to the use of Uruguayan labour and materials.  Pursuant 
to Decree No. 13/009, a product is deemed to be Uruguayan if it has a minimum of 35 per cent of domestic content and a level of processing that gives it a tariff classification other than that of the 
imported inputs (a change in tariff heading).
171  The margin of preference applies to both public and 
abridged bidding procedures and to special direct procurement.  Law No. 18.362 (2008) introduced the following changes with respect to the previous regime:
172  the margin of preference was lowered 
from 10 per cent to 8 per cent, applicable to the pr ice and not only to the domestic content, as was 
previously the case;  the percentage of domestic content was lowered from 40 to 35 per cent;  and the 
purchase of goods and services by State-owned enterprises in a situation of free competition was 
excluded from application of the preference margin. 
315. Article 43 of Law No. 18.362 created the Government Procurement Programme for 
Development (PCPD) with the aim of developing do mestic suppliers, in particular MSMEs and small 
scale agricultural producers, by giving prefer ence margins on the price and market reserve 
mechanisms.173  In addition, Decree No. 371/010 of 14 December 2010 created the Government 
Procurement Subprogramme for the Development of MSMEs.174  MSMEs covered by this 
                                                      
171 Decree No. 13/009 of 13 January 2009 (Articles 8 and 9) defines what should be considered 
a "national service" and a "national public work". 
172 Article 653 of Law No. 16.170 of 18 December 1990 (repealed). 
173 The previous regime protecting MSMEs was mainly contained in Article 198 of Law No. 18.172 of 
31 August 2007. 
174 Decree No. 504/007 of 20 December 2007 defines what  is deemed to be a microenterprise, small or 
medium-sized enterprise according to the number of personnel employed and the company's annual turnover. Uruguay WT/TPR/S/263/Rev.1 
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  subprogramme are given a preference on the price of Uruguayan goods, services and public works, 
which ranges from 8 to 16 per cent for microenterprises and small enterprises and from 4 to 12 per cent for medium-sized enterprises.  For good s, a minimum of 35 per cent domestic content is 
required, together with a change in tariff heading.   Where the service offered includes the supply of 
goods, the amount on which the preference margin applies does not include the price of goods not 
classified as domestic, and in the case of public works the preference is applied on the percentage of Uruguayan labour and materials in the bid price.  These preferences cannot be cumulated with those granted under the general regime. 
316. The Government Procurement Subprogramme fo r MSMEs also contains a market reserve 
mechanism for which these enterprises are eligible .  Under this mechanism, the MSME concerned 
must supply a quantity equivalent to 10 per cent of  the total volume planned for the procurement.  
Except in cases where this mechanism does not apply
175, 10 per cent of the total amount of the subject 
of the tender has to be attributed to the best bi d using the market reserve mechanism, the remainder 
being attributed to the best bid.  The preference  margins for the special prices for MSMEs and those 
in the general regime do no t apply to bids using the market reserve mechanism. 
317. Law No. 18.362 imposes limits on the appli cation of any government procurement 
programme under the PCPD (including the subprogramme  for MSMEs).  On the one hand, in general, 
the programmes may not apply to more than 10 per cent of the value of the government procurement 
for the previous year, while there is a ceiling per en tity of 20 per cent.  On the other, only suppliers 
that qualify as part of the target population for each programme and also present a counterpart, 
stipulated in advance in each case, are eligib le for these programmes.  For example, for the 
MSME subprogramme, Decree No. 371/010 provides that companies must present some type of internationally recognized quality certificate or prov e that they have participated successfully in 
a capacity-building programme run by the Nati onal Directorate of Crafts and Small and 
Medium-Sized Enterprises (DINAPYME).  The auth orities have indicated that, as the subprogramme 
for MSMEs only started to operate recently, there is as yet no information available on its results. 
318. All government bodies regulated by the TOCAF must publish the award of contracts resulting 
from public or abridged bidding procedures, proc urement under the special regime and their 
extensions on the government procuremen t website within a period of ten days.
176  Uruguay's 
Constitution allows recourse to administrative and judicial bodies to contest the award of a contract.  After a contract has been awarded, bidders have ten days in which to present an appeal, and if they do 
so, the bidding procedure is suspended. 
319. Recently, at the initiative of the Executive, cha nges were introduced into the TOCAF by the 
Law on the Rendering of Accounts and Balance of B udget Execution for the 2010 financial year (Law 
No. 18.834), published on 17 November 2011.
177  The purpose of these amendments is to introduce 
better government procurement practices so as to manage them more efficiently;  to adapt 
transparency requirements to new technology;  to make some procurement procedures more flexible 
                                                      
175 The mechanism does not apply:  when a company is awarded a contract as a result of application of 
the preference margin mentioned;  when the unit price of the best offer covered by the market reserve mechanism is 16 per cent above the best bid submitted for the total amount of the tender;  when the authorizing 
officer of the purchasing entity considers its application to be unfeasible or unsuitable. 
176 Decree No. 191/007 of 4 June 2007. 
177 The amendments can be found in Articles 13 to 57  of the Law on the Rendering of Accounts and 
Balance of Budget Execution for the financial year 2010 (No. 18.834 of 17 November 2011), which can be 
viewed at:  http://www.impo.com.uy/bancodatos/rendicion.htm. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 118 
  
  in order to lower costs, giving greater responsib ility to purchasing entities;  and to define the 
responsibilities of the ACCE. 
320. The main changes proposed in the draft Law include:  the use of alternative purchasing 
procedures such as reverse bidding or auctions and framework agreements;  accessibility in real time 
to a new Single Register of Suppliers by purchasing entities;  standardization of the content of the 
notices concerning bidding;  the ob ligation to publish on the government procurement website all 
invitations to tender, purchasing, appeals and observa tions made by supervisory bodies;  an increase 
(two and a half times) in the ceilings for direct  procurement and abridged bidding;  shortening of 
administrative deadlines;  making th e guarantee system more flexible;  and including environmental 
sustainability criteria in government procurement. 
(vi) Protection of intellectual property 
(a) Overview 
321. The TRIPS Agreement has had force of law in Uruguay since 1 January 1995.  Uruguay has 
also amended its legislation in order to comply w ith the specific provisions in the Agreement and, as 
a developing country, had up until 1 January 2000 to implement them.178 
322. Uruguay's 1967 Constitution specifically guarantees intellectual property rights (IPRs), 
stating in Article 33 that intellectual works, copyri ght, the rights of inventors and artists, shall be 
recognized and protected by law.  Since the previous review in 2006, Uruguay has not made any major changes to its patent, trademark or copyright legislation (Table III.22), as the majority of these 
changes were introduced prior to 2000.  Urug uay's IPR legislation was examined by the 
TRIPS Council in November 2001.
179 
Table III.22 
Overall view of the protection of intellectual property rights, 2011 
Law/Scope Term Comments, limitations and exclusions  
Copyright and related rights   
Law No. 9.739 of 1937, as amended by Law 
No. 17.616 of 10 January 2003, Law No. 17.805 of 
26 August 2004, and Law No. 18.046 of 24 October 2006 Scope:  Moral and economic rights in any original 
literary, scientific or artistic creation as may be 
disclosed or published by any medium or process, irrespective of its type, form of expression, the 
nationality or domicile of  the author or person 
entitled or the place of publication.  Related rights include the rights of performers, producers of 
phonograms and broadcasting organizations.  For economic rights:  the 
lifetime of the author (or 
last co-author) plus 50 years.  For works of joint authorship, anonymous or 
pseudonymous works, 
audiovisual or broadcast works, or computer 
programs, 50 years as of 
their disclosure or date of first publication. No registration is required for protection. 
Ideas, processes, official texts, notices or data are 
not protected. It is not considered to be an infringement of copyright if the works are used for 
non-profit-making purposes or for education or 
research. 
                                                      
178 The provisions in the WTO Agreements were ra tified by Law No. 16.671  of 13 December 1994. 
179 WTO document IP/Q/URY/1, IP/Q2/URY/1, IP/Q3/URY/1 and IP/Q4/URY/1 of 18 May 2004. Uruguay WT/TPR/S/263/Rev.1 
 Page 119 
 
 
  Law/Scope Term Comments, limitations and exclusions  
Patents   
Law No. 17.164 of 2 September 1999. 
Decree No. 11/000 of 13 January 2000 
Scope:  Any invention, product or process that is new, involves an inventive step and is capable of 
industrial application.  Since 1 November 2001, 
pharmaceuticals and agricultural chemicals have been covered by the Patent Law. 20 years from the date of 
filing the application, 
non-renewable. The following may not be patented:  plants, animals 
and essentially biological processes, as well as 
inventions whose commercial exploitation must be prevented in order to protect public order, morality, 
human and animal life or health or to protect plants 
or the environment. Compulsory licences may be granted if a patent has 
not been worked within th ree years after it has been 
granted, or four years after an application has been filed, and also for reasons of public interest, 
economic development, emergency or national 
security, anti-competitive practices or dependent patents. 
Industrial designs   
Law No. 17.164 of 2 September 1999. 
Decree No. 11/000 of 13 January 2000. 
Scope:  Original creations of an ornamental nature which, when incorporated  into or applied on an 
industrial or crafts product, confer on it a special 
appearance.
 10 years from the date of 
filing the application, 
renewable for a further 5 years. Protection through an industrial design patent. 
The following may not be the subject of an 
industrial design patent:  industrial designs that are not new and which only have minor differences in 
comparison with previous industrial designs;  those 
whose purpose is solely to achieve a technical effect, but lack a specifically defined shape;  those 
which consist only of a change in the colour of 
already known designs;  and those which entail the use of a work of fine art or are contrary to public order and morals. 
Utility models   
Law No. 17.164 of 2 September 1999. 
Decree No. 11/000 of 13 January 2000. 
Scope:  Any new disposition or configuration obtained or introduced in tools, work instruments, 
utensils, devices, equipment or other known objects 
which improve their use or the function for which they are intended, or confer any other advantage for 
their use or manufacture. 10 years from the date of 
filing the application, 
renewable for a further 5 years. Protection through a utility model patent. 
The following may not be the subject of a utility 
model patent:  changes in the shape, size, proportions or material of an object, unless such 
changes modify the object's qualities or functions;  
the mere substitution of elements by other elements already known as equivalents;   processes;  material 
excluded from protection by a patent for an 
invention. 
Layout-designs of integrated circuits    
Protection is granted through registration.  
Layout-designs must be original. 
TRIPS (there is no special legislation).  10-20 years from the date 
of filing the application, 
depending on the type of 
patent. Protection through a patent for an invention or 
industrial design or under copyright. 
Trademarks   
Law No. 17.011 of 25 September 1998 (Trademark 
Law).  Decree No. 34/999 of 3 February 1999 
implementing the Trademark Law. 
Decree No. 146/001 of 3 May 2001 (regulating the registration of sound signals). 
Scope:  Subject to registration, any sign capable of 
distinguishing the products or services of a natural or legal person from those of  others, including names, 
commercial slogans, certification or collective marks.  
Use is not a condition for maintaining registration of 
a trademark.  10 years from the date of 
granting, renewable 
indefinitely for 
10-year periods. Use of the trademark is not 
compulsory. The following may not be registered, inter alia :  
(a) national or departmental symbols;  (b) signs 
representing or imitating coins or notes;  
(c) appellations of origin and indications of source, any geographical name not original or distinctive 
enough regarding the goods or services to which 
they apply or whose use is likely to be misleading as regards the origin, qua lities or characteristics of 
the goods or services distinguished by the 
trademark;  (d) the shape given to goods or 
containers when they meet patentability requirements;  (e) names of plant varieties;  
(g) commonly used or commercial technical 
appellations. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 120 
  
  Law/Scope Term Comments, limitations and exclusions  
Geographical indications   
Law No. 17.011 of 25 September 1998 
(Trademark Law). 
Scope:  Geographical indications, including indications of source and appellations of origin.  An 
indication of source is a geographical name for goods 
or services that identifies the place of extraction, production or manufacture.  An appellation of origin 
is the geographical name of a country, city, region or 
location designating goods or services whose qualities or characteristics are exclusively attributable 
to the geographical environment, including natural or 
human factors. Indications of source are 
protected without the need 
to register them.  Appellations of origin are 
granted for an indefinite 
term. A geographical indication may not be used to 
identify products of the same type that do not 
originate in the place appearing on the indication.  
New plant varieties   
Law No. 16.580 of 21 September 1994, approving 
the International Convention for the Protection of 
New Varieties of Plants, and Law No. 16.811 of 
21 February 1997 on the Breeding, Production, Movement and Domestic and Foreign Marketing of 
Seeds and Phytogenetic Creations. 
Scope:  New plant varieties that are homogenous, distinct and stable.  From 15 to 20 years 
depending on the species. Protection through breeders' certificates. 
Source : WTO Secretariat.  
323. Uruguay is a member of the World Intellectual Property Organization (WIPO) and is party to 
several international agreements on the protection of IPRs (Table III.23).  Since the previous review 
in 2006, Uruguay has acceded to the WIPO Copy right Treaty and to the WIPO Performances and 
Phonograms Treaty.  In June 2011, Uruguay was no t party to the Patent Cooperation Treaty, the 
Madrid Agreement concerning the International Regist ration of Marks or the Protocol Relating to the 
Madrid Agreement concerning the Inte rnational Registration of Marks. 
Table III.23 
International intellectual property ag reements ratified by Uruguay, 2011 
International agreement/convention Law and date of ratification 
Paris Convention (Stockholm Act of 1967) Decree Law No. 14.910 of 10 July 1979 
Agreement on Trade-Related Aspects of Intellectual Pr operty Rights (TRIPS) Law No. 16.671 of 13 December 1994 
World Intellectual Property Organization (WIP O) Decree Law No. 14.910 of 10 July 1979 
Protocol of Harmonization of Rules Regarding Intellectual Property within 
MERCOSUR in the Area of Trademarks, I ndications of Source and Appellations of 
Origin (DEC GMC 8/95) Law No. 17.052 of 14 December 1998 
Nairobi Treaty on the Protection of the Olympic Symbol Decree Law No. 15.491 of 28 November 1983 
Rome Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations Decree Law No. 14.587 of 19 October 1976 
Convention for the Protection of Producers of Phonograms against Unauthorized 
Duplication of their Phonograms, Geneva, 1971 Decree Law No. 15.012 of 13 May 1980 
Berne Convention for the Protection of Literary and Ar tistic Works  Decree-Law No. 14.910 of 10 July 1979 
International Convention for the Protection of New Varie ties of Plants (UPOV) Law No. 988 of 14 November 1996 
Locarno Agreement Establishing an International Classifica tion for Industrial Designs  Law No. 17.146 of 9 August 1999 
Strasbourg Agreement Concerning the International Pa tent Classification Law No. 17.146 of 9 August 1999 
Nice Agreement Concerning the International Classification of Goods and Services for 
the Purposes of the Registration of Marks Law No. 17.146 of 9 August 1999 Uruguay WT/TPR/S/263/Rev.1 
 Page 121 
 
 
  International agreement/convention Law and date of ratification 
Vienna Agreement Establishing an Intern ational Classification of the Figurative 
Elements of Marks Law No. 17.146 of 9 August 1999 
WIPO Copyright Treaty Law No. 18.036 of 20 October 2006 
WIPO Performances and Phonograms Treaty Law No. 18.253 of 20 February 2008 
Source : Uruguay's notifications to the WTO Secretariat and to WIPO.  
324. The National Directorate of Industrial Property (DNPI) is a decentralized body and is the 
executive arm of the MIEME with sp ecial competence for industrial property.  The DNPI's main tasks 
are to administer and protect IPRs, register industria l creations and distinctive signs for industrial or 
commercial activity that may be registered (patents  for inventions, industrial designs, trademarks, 
service marks, collective and certification marks) .  The DNPI is also responsible for ruling on 
objections, administrative appeals and annulment , providing information on prior art, conducting 
information technology activities, and promoting compliance with interna tional conventions and 
agreements, as well as harmonization with MERCOSUR legislation.  It also advises the Executive on the formulation of intellectual property policies.
180 
325. The Copyright Council in the Ministry of Educa tion and Culture is responsible for protecting 
copyright.  It is also in charge of monitoring a nd verifying compliance with the Law on Copyright and 
Related Rights, including the administration and pr eservation of literary and artistic works in the 
public domain or belonging to the State.  The Council  brings civil or criminal proceedings before the 
courts, acts as arbitrator in disputes involving unions or associations of authors or producers, and, if 
asked to do so, gives an opinion or provides advi ce in disputes brought before the judicial or 
administrative authorities in relation to copyright. 
326. By means of Law No. 17.052 of 14 December 1998 and Law No. 18.046 of 26 October 2006, 
Uruguay applies the Protocol of Harmonization of  Rules Regarding Intellectual Property within 
MERCOSUR in the Area of Trademarks, Indications of Source and Appellations of Origin.  This 
protection is consistent with the provisions in th e Paris Convention for the Protection of Industrial 
Property (Stockholm Act of 1967) and the TRIPS Agre ement.  The Protocol applies in Uruguay and 
Paraguay, which have ratified it. 
(b) Patents, utility models and industrial designs 
327. The legislation on patents, utility models a nd industrial designs is contained in Law 
No. 17.164 of 2 September 1999 (Law on Patents, U tility Models and Industrial Designs, in effect 
since 18 January 2000).181  Decree No. 11/000 of 13 January 2000 implements the Patent Law.182  The 
Law guarantees national treatment and the right of priority defined in the international patent 
conventions ratified by Uruguay.  Pursuant to this La w, new inventions for products or processes that 
involve an inventive step and are capable of industria l application can be patent ed.  The patent is valid 
for 20 years from the date of the application;  the term of protection for u tility models and industrial 
designs is ten years, renewable for a further five years.  Where a foreign priority is claimed in 
accordance with the Paris Convention for the Prot ection of Industrial Property and Decree-Law 
No. 14.910 of 19 July 1979, the applicant has 90 da ys in which to submit a certificate showing the 
date of filing, together with a copy of the app lication issued by the authority with which the 
application was filed. 
                                                      
180 Online information from the DNPI.  Viewed at:  h ttp://www.miem.gub.uy/. 
181 Law notified to the WTO in document IP/N/1/URY/I/1 of 3 October 2001. 
182 Notified to the WTO in document IP /N/1/URY/I/4 of 3 October 2001. WT/TPR/S/263/Rev.1 Trade Policy Review 
Page 122 
  
  328. Patent applications must be filed with the DNPI;  a single application may cover 
one invention or several, provided that these are re lated to each other and form a single inventive 
concept.  After it has be en accepted by the DNPI, the application is published in the Industrial 
Property Bulletin (BPI) within 18 months of its da te of filing;  at the applicant's request, the 
application may be published earlier.  After publication,  a period of 60 days is given to third parties to 
make comments.  The DNPI conducts a technical ex amination of the application within 120 days of 
publication.  Any comments made must be addressed by the applicant within 90 days.  After all the 
requirements have been met, the patent is granted.   The average time needed for the patent granting 
procedure may last for an estimated eight years.  Fo r industrial designs, the procedure is similar to that 
for patents, although applicati ons are published in the BPI within 12 months of filing. 
329. The rights given to a holder by a patent include the right to prevent third parties from carrying 
out the following without his consent:  (a) in the ca se of products:  their manufacture, offer for sale, 
sale or use, import or storage for any of these purpo ses;  and (b) in the case of processes:  their use, 
as well as any of the aforementioned acts in respect of the product obtained using the process in question.  Part or all of the economic rights given by  a patent or patent application may be transferred 
by inheritance or by an act inter vivos .  The Patent Law reaffirms the system of international 
exhaustion of rights without any restrictions. 
330. The Patent Law allows the patent holder or app licant to grant a licence to work the patent in 
question.  Such licences must be registered in the DNPI register.  Licences granted in this way are not 
exclusive;  nothing prevents the licensor from granting other licences to work the patent in the country 
or working it himself.  In this connection, the Patent Law does not allow clauses or terms that have 
a negative impact on competition to be included in contractual licences, for example:  a sole distribution arrangement;  limitations on the licensee at the commercial or industrial level not derived 
from the rights conferred by the patent;  limits on exports of the product protected by the patent to 
countries with which there is an agreement to estab lish an economic and commerc ial integration zone;  
or any other limitation that has adverse effects for trade. 
331. It is also legally possible for any interested party to request a compulsory licence in certain 
circumstances.  These include:  failure to work the patent within three years after it has been granted 
or four years after the date of filing;  special situ ations that may affect the general interest, national 
defence or national security;  economic, social or technological development of specified sectors strategic for Uruguay;  health emergencies;  or l ack or insufficiency of commercial supplies to cover 
domestic market needs.  Compulsory licences are gr anted by the DNPI in a special resolution which 
defines their term, scope and the conditions appli cable.  The DNPI is also empowered, by special 
resolution, to grant compulsory licences because of anti-competitive practices.  Prior determination of 
the existence of an anti-competitive practice may be  made by the Commission for the Promotion and 
Defence of Competition or the judicial authoriti es, depending on the case.  The Patent Law also 
allows for the possibility of granting compulsory licen ces in the case of dependent patents, that is to 
say, when the patented invention or utility mode l cannot be worked in Uruguay without infringing an 
earlier patent. 
332. Table III.24 shows statistics concerning the grantin g of patents and othe r industrial property 
rights over the period 2006-2010.  The majority of patents and other industrial property rights were 
granted to non-residents. 
 Uruguay WT/TPR/S/263/Rev.1 
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  Table III.24 
Industrial property statistics, 2006-2010 
 Residents Non-residents Total 
Trademark applications  19,936 31,432 51,368 
Trademarks granted 14,968 25,257 40,225 
Patent applications filed  145 3,688 3,833 
Patents granted  15 199 214 
Utility model applicati ons filed 200 59 259 
Utility models gr anted 28 4 32 
Industrial design applications filed 71 313 384 
Industrial designs granted 48 424 472 
Source : Information provided by the authorities. 
(c) Trademarks and geographical indications 
333. The legislation on trademarks and geographical  indications is composed of Law No. 17.011 
of 25 September 1998 (the Trademark Law) and its  implementing regulations, contained in Decree 
No. 34/999 of 3 February 1999, which were notified to the WTO by Uruguay in 2001.183 
334. In order to be protected, trademarks must be registered in the DNPI's Trademark Register.  
The protection conferred by registration of a tr ademark lasts for ten years and can be renewed 
indefinitely, for further ten-year periods, at the re quest of the owner or his representative.  Renewal 
must be requested within the six months preceding the expiry of the registration.  Use of the 
trademark is optional;  the right conferred by regist ration is not lost because of failure to use the 
trademark.  The registration of collective trademarks may also be requested.  Registration of a trademark does not entitle the right holder to prevent the free movement of products bearing the trademark if they have been lawfully put up for sale by the owner or with his consent. 
335. The Law also regulates the granting of certification or guarantee marks by competent State or 
semi-public bodies carrying out quality certification activities on behalf of the State in accordance 
with their terms of reference, or by private law bodies duly authorized by the aforementioned competent body.  The term of registration of a certification or guarantee mark is indefinite. 
336. The Trademark Law also regulates the use of trade names and geographical indications, 
whether as indications of source or appellations of origin.  Indications  of source are protected without 
the need for registration, whereas appellations of orig in must be registered in the DNPI's Register of 
Appellations of Origin in order to be protected.  The Law restricts the use of an indication of source to 
producers and service suppliers established in the loca tion concerned, whereas appellations of origin 
also require compliance with quality criteria.  Article 65 of the Decree implementing the Trademark Law provides that "foreign producers, manufacturers, craftsmen or suppliers of services, as well as 
competent government authorities in foreign countries, may register the foreign appellations of origin 
belonging to them in accordance with the interna tional treaties signed by the Republic", meaning all 
the bilateral, regional and multilateral agreemen ts signed, including the TRIPS Agreement. 
(d) Copyright 
337. In Uruguay, copyright is governed by Law No. 9.739 of 1937 or the Copyright Law, and by 
Law No. 17.616 of 10 January 2003 on Copyright a nd Related Rights, whic h amended a number of 
                                                      
183 WTO documents IP/N/1/URY/I/2 and IP/N/1/URY/I/3 of 3 October 2001. WT/TPR/S/263/Rev.1 Trade Policy Review 
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  the articles in Law No. 9.739, as well as by La w No. 17.805 of 26 August 2004.  Decree No. 154/004 
(Copyright, Implementing Regulations) of 3 May 2004 implements Law No. 17.616 of 
10 January 2003.  The amendments made to the legislation by Law No. 17.616 on copyright, which 
deal with the adaptation of Uruguayan legislation to  the TRIPS Agreement, were notified to the WTO 
in 2004.184 
338. In Uruguay, copyright is registered by the National Library.  Registration of copyright in the 
Library's Register is optional and is not a requireme nt for protection.  Nevert heless, registration makes 
it easier to settle any disputes that may arise con cerning the protection of copyright.  Disputes caused 
by registration in the Register are resolved by the Copyright Council.   Entry in the Register simply 
constitutes a declaration and does not grant copy right.  The Register shows who has declared 
themselves to be the author of a work.  If the work is not registered, it is also protected in accordance 
with the provisions in the Berne Convention because  protection is automatic solely on the grounds of 
creation of the work, and this protection extends to all member States of the Berne Union, including States Party to the TRIPS Agreement. 
339. Law No. 17.616 protects the rights of perform ers, producers of phonograms and broadcasting 
organizations.  Copyright gives the author the exclusive right to sell, reproduce, distribute, publish, 
translate, adapt, transform or communicate the work  or make it available to the public.  Copyright 
includes expressions, but not ideas, processes, operati ng methods or mathematical concepts as such. 
340. The term of protection for copyright is the aut hor's lifetime plus 50 years.  In the case of 
anonymous or pseudonymous works, the term of pr otection is 50 years as of the date on which the 
work was lawfully made available to the public .  For works of joint authorship, economic rights 
expire 50 years after the work's first publication or after it has been made or been disclosed with the 
authors' consent.  The term of the economic rights of producers of phonograms and broadcasting 
organizations is also 50 years as of 1 January of the year following the work's publication or 
broadcast, respectively.  Copyright does not depend on ownership of the physical medium in which 
the work has been incorporated.  Law No. 17.616 also contains provisions on related rights, providing 
that performers of literary or musical works ha ve rights in their performance;  producers of 
phonograms in their phonograms;  and broadcasting organizations in their broadcasts.  Copyright 
expires at the national level. 
341. The Uruguayan Performers' Society (SUDE), AGADU, the National Association of 
Uruguayan Broadcasters (ANDEBU), and the Uruguay an Disc Committee (CUD) are responsible for 
managing copyright and performers' rights in Uruguay and for distributing the corresponding 
royalties. 
342. Law No. 17.805 of 26 August 2004 covers authori zations to use newspaper articles, reviews 
or other social communication media, giving editors or  owners of the publication the right to use them 
once only, unless agreed otherwise.  The Law also pr ovides that the rights of authors in a situation of 
dependence shall be ceded only to the employer for w hom they work.  It also states specifically that 
each time that a newspaper article is re-published, in whole or in part, its author must be identified as 
was done at the time of its original publication.  The Law also provides for similar extension of 
protection to other artistic expressions (drawings, jokes, caricatures, etc.).  Law No. 18.046 of 
24 October 2006 determines the fee to be paid to th e State for the resale of three-dimensional works 
                                                      
184 WTO documents IP/N/1/URY/C/1 of 11 June 2002  and IP/N/1/URY/C/1/Add.1 of 31 August 2004. Uruguay WT/TPR/S/263/Rev.1 
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  or sculptures in the public domain at 3 per cent of th e price, the same percentage as if the works were 
privately owned.185  The amounts collected are used to  finance competitive funds for culture. 
(e) Protection of new plant varieties 
343. Plant varieties are protected by Law No. 16. 811 of 21 February 1997, as amended by Law 
No. 18.467 of 27 February 2009 and its Implem enting Decrees No. 438/004 of 16 September 2004 
and No. 219/010 of 14 July 2010.  Law No. 16.580 of 21 September 1994 approved Uruguay's 
accession to the International Convention for the Prot ection of New Varieties of Plants (UPOV) and 
was notified to the WTO in 2002.186  Law No. 16.811 of 21 February 1997 on the "Breeding, 
Production, Movement and Domestic and Foreign Marketing of Seeds and Phytogenetic Creations" 
and its amending Law No. 18.467 of 27 February 2009 contain Uruguay's legislation on the protection 
of cultivars. 
344. Only cultivars registered in the National Regist er of Cultivars, kept by the INASE, may be 
certified and marketed in Uruguay, although the re gulations may allow exceptions regarding species 
and these must be registered before they can be marketed.  As regards the protection of ownership rights in cultivars, the INASE keeps a Register of Cultivar Owners, whose purpose is to recognize and 
guarantee the rights of the breeder of a new plan t variety by granting and registering a title of 
ownership, in accordance with the UPOV.  Regist ration of ownership in the Register of Cultivar 
Owners entitles the holder to carry out all lawful le gal business in respect of his ownership rights, 
giving the holder the exclusive right as owner of the cultivar, or making subject to his prior consent 
the introduction into Uruguay or abroad or the dona tion, in accordance with the legislation in force 
and its implementing regulations, of elements  for sexual reproduction or plant propagation. 
(f) Layout-designs of integrated circuits 
345. Uruguay has no special legal provisions to protect layout designs of integrated circuits.  These 
are protected through the TRIPS Agreement, which in corporated the provisions on integrated circuits 
into Uruguayan legislation.  Layout designs that meet the requirements for the granting of each type 
of right may be given protection by means of patents for inventions or industrial designs, or copyright, 
or even under regulations on unfair competition. 
(g) Undisclosed information 
346. Undisclosed information is protected under the unfair competition legislation.  The body 
responsible for monitoring the situation is the Commission on the Promotion and Defence of Competition, which has acted as th e decentralized entity under the MEF since it was set up in 2009. 
(h) Enforcement 
347. There is no body specifically responsible for the enforcement of IPRs in Uruguay.  
Enforcement is above all at the judicial level, or through activities by Customs. 
348. With regard to enforcement of copyright, Law No. 17.616 contains rules imposing prison 
terms of three months to three years for infringeme nt of copyright for profit.  The right holder may 
                                                      
185 In Uruguay, the public domain is payable.  The use of works is free but the fees determined by the 
Copyright Council must be paid, as provided by Article 42 of Law No. 9.739 of 1937.  In the aforementioned 
case, the fee was fixed in Law No. 18.046 of 24 October 2006. 
186 WTO document IP/N/1/URY/P/3 of 14 June 2002. WT/TPR/S/263/Rev.1 Trade Policy Review 
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  also bring civil proceedings to halt the illegal activ ity and to obtain damage s, and a fine of up to 
ten times the value of the infringing product may be  imposed.  The Copyright Law also provides for 
the application of measures at the border.  Both the right holder and the DNA may ask that measures 
be taken to halt the import into Uruguay of g oods manufactured, distributed or imported or for 
distribution without the consent of the holder of the IPRs. 
349. In the case of patents, the Patent Law contains  special provisions on enforcement, providing 
for administrative and civil proceedings against any person who infringes patent rights.  The Patent Law also has provisions on criminal proceedings in relation to enforcement, establishing terms of 
imprisonment of six months to three years for any person who infringes any of the rights protected by 
patents, as well as seizure of the infringing goods or the goods used to manufacture them. 
350. The trademark law allows civil or criminal pr oceedings to be brought for infringement of 
rights.  Proceedings may be brought to obtain dama ges, and it prohibits the use of trademarks in 
infringement of the rules in force, specifying the le gal procedures for the purpose of enforcement.  At 
the criminal level, it provides for terms of imprisonm ent of six months to three years, and that the 
infringing articles may be seized and destroyed.