Uruguay WT/TPR/S/163/Rev.1 
 Page 25 
 
 
III. TRADE POLICIES BY MEASURE 
(1) OVERVIEW  
1. Since the previous review in 1998, Uruguay has adopted measures to streamline customs 
procedures and adapt its trade regime to multilateral rules, in particular adopting the WTO definition 
of transaction value and by eliminating minimum import prices (called "minimum export prices").  
Despite the progress made, some aspects of customs procedures could be improved, for example, by 
lowering the percentage of products subject to physical and documentary inspection. 
2. Tariffs are the main instrument of protection at the border.  All tariffs are ad valorem .  The 
simple average MFN tariff was 9.3 per cent in 2005 , compared to 12.2 per cent in 1998.  The main 
reason for this decrease has been  the elimination of the tariff increase maintained between 1998 and 
2003.  Agricultural products (WTO definition) on av erage receive tariff protection (9.7 per cent) that 
is slightly higher than for non-agricultural products (9.3 per cent).  Tariffs show signs of escalation.  
Uruguay applies the MERCOSUR Common External Tariff, with some exceptions.  It has bound all its tariffs, thereby enhancing the predictability of its  trade regime.  Nevertheless, there is still a wide 
gap between applied and bound tariffs, inasmuch  as the average bound tariff is 30.7 per cent. 
3. In addition to tariffs, Uruguay levies other charges exclusively on imports, for example, a 
commission for the Banco de la República Oriental del Uruguay  - BROU  (Bank of the Eastern 
Republic of Uruguay) and a consular fee, amounting r espectively to 2.5 per cent and 2 per cent of the 
c.i.f. value.  The tax burden on imports is therefore higher than the average tariff.  Moreover, during the period under review, special import duties (" derechos específicos de importación ") were applied 
on some textile products. 
4. With a few exceptions, imports receive national tr eatment as far as the application of internal 
taxes is concerned.  The exceptions include the Impuesto Específico Interno  - IMESI (Specific 
Internal Tax), which varies depending on national content when applied on certain non-alcoholic 
beverages.  In addition, in some cases, the IMESI  is levied on notional values determined by the 
Executive and for imports of beer, non-alcoholic bevera ges, liquid foods and bitte rs this is calculated 
as the fixed value for domestic products multiplied by two, which means that imported products are 
subject to higher charges.  The advance VAT payment scheme for imports imposes an additional 
financial burden on importers. 
5. During the period under review, Uruguay initiate d five anti-dumping investigations and for 
the first time applied anti-dumping duties (on certain  oilseed products).  According to its latest 
notification to the WTO, Uruguay did not apply an y countervailing measure between January 1998 
and December 2002.  It has legislation allowing it to  impose special trade measures to restrict imports 
under which it has taken measures against some Argentine products. 
6. Uruguay applies non-automatic import licensing to  products such as certain textiles and 
footwear and new tyres.  Furthermore, some pr oducts require prior authorization from a government 
authority for sanitary or phytosanitary, safety, or  environmental protecti on reasons.  Uruguay has 
imposed new sanitary and phytosanitary measures an d has introduced additional technical regulations, 
notifying three sanitary and phytosanitary measures and two technical regulations to the WTO during 
the period under review. 
7. Uruguay grants fiscal incentives for exports under a number of schemes:  to be eligible for a 
refund of indirect taxes and levi es on exports, the exported product mu st contain a minimum of 20 per 
cent of domestic inputs.  Uruguay has notified the WTO that its automotive industry scheme grants WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 26 
 
 
subsidies.  It has undertaken commitments in the WTO regarding export subsidies for certain 
agricultural products, but has notified that, in practice, it has not granted subsidies. 
8. Export duties are imposed on certain hides;  expor ts of some other agricultural products are 
subject to taxes or levies in order to finance agricu ltural organizations.  Exports may be prohibited or 
made subject to special requirements for reasons to do with meeting Uruguay's needs.  Exports of 
steel scrap and pig iron are prohibited. 
9. In Uruguay, prices are determined according to  market trends, even though administered 
prices are used for some agricultural products and ma ximum tariffs are fixed for some public services.  
Uruguay does not have any comprehensive competiti on policy legislation although there are specific 
rules in certain sectors.  In early 2006, the Genera l Assembly was considering a draft law to restrict 
anti-competitive practices. 
10. Uruguay has a number of investment incentive schemes to complement government aid for 
specific activities.  The 1998 Investment Law sets th e general framework for investment incentives in 
Uruguay, mainly in the form of tax breaks.  The Law allows incentives to be granted for activities 
which, inter alia , facilitate the expansion and diversificati on of exports or promote the use of local 
labour and inputs.  It may be queried whether the be nefits of such incentives exceed their cost to the 
Treasury, particularly taking into account the defic it in the Uruguayan public sector.  The authorities 
have indicated that a study is being conducted on this question. 
11. The State continues to be closely involved in  the economy, especially in the services sector 
(see Chapter IV).  Uruguay has notified the WTO that  the only State-trading enterprise in existence is 
the Administración Nacional de Combustibles, Alcohol y Portland (National Fuel, Alcohol and 
Portland Cement Authority), which has a monopoly of  imports and refining of crude petroleum and 
petroleum by-products, with the exception of lubricants  and asphalt, and also of the import and export 
of fuel. 
12. Uruguay is not party to the WTO Plurilateral Ag reement on Government Procurement.  Since 
2002, measures have been adopted to enhance the tr ansparency of government procurement.  Even 
though the legislation provides that government procurement should be through an open public 
bidding procedure and that the main criterion for eval uating a bid is price, preferences of up to 10 per 
cent of the national value added are given to Uruguayan bidders. 
13. During the period under review, Uruguay amen ded its patent, trademark and copyright 
legislation in order to comply with the special pr ovisions of the TRIPS Agreem ent.  Parallel imports 
of patented products are allowed, but not of goods protected by copyright. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures, documentation and registration 
14. Since the previous review of Uruguay's trade policy, customs legislation has been amended 
and customs documentation has been streamlined with  the introduction of a single customs document. 
The Ministry of the Economy and Finance (MEF), through the Dirección Nacional de Aduanas – 
DNA  (National Customs Directorate), is respons ible for administering import procedures. 
15. The Uruguayan Customs Code (approved by D ecree-Law No. 15.691 of 27 November 1984) 
defines import transactions and import procedures are codified in Decrees No. 570/994 of 29 December 1994 and No. 312/998 of 3 November 1998.  According to the authorities, the same Uruguay WT/TPR/S/163/Rev.1 
 Page 27 
 
 
import procedures apply to all sources of imports  and to all import regimes, including temporary 
admission and imports into free zones (see section (3)(iv)). 
16. According to Decree No. 333/92 of 16 July 1 992, all importers (as we ll as exporters and all 
other persons engaged in trade) must  be registered in the Single Register of Taxpayers.  There are also 
a large number of registration regulations dealing with particular products (Table III.1).  The 
registration of medicines and related products, raw materials,  semi-processed medicines and 
cosmetics for human use is valid for five years;  ot her registration has no time limit.  The import of 
certain products is subject to registration requi rements 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  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 
Department, Department of 
Medicines and Foodstuffs, Cosmetics and Household 
Hygiene Products in the 
Ministry of Public Health 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. 95/90 of 
1990  (for cosmetics).  The registration 
of pharmaceuticals registered and manufactured in a producing State 
Party, similar to products registered in 
the receiving State within the MERCOSUR framework, is governed 
by the regulations approved by 
Resolution No. 23/95 GMC  
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 Ministry 
of Public Health 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 Ministry of Public Health 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 
product Food Regulation Service or 
Bromatology Service of the 
relevant municipal authority 
for beverages with nutritive sweeteners and waters and 
Food Department of the 
Ministry of Public Health for beverages with non-
nutritive sweeteners and 
bottled waters Decree No. 184 of 3 June 2004 
Household hygiene products Registration of the 
importer and the 
product;  certificate of authorization from the 
country of origin Department of Foodstuffs, 
Cosmetics and Household 
Hygiene Products in the Ministry of Public Health Decree No. 307 of 2 August 2001 
Medical equipment emitting 
ionizing radiation Registration of the 
importer and the 
product Department of Technology 
in the Ministry of Public 
Health and the DINATEN 
of the Ministry of Industry, Energy and Mining Decree No. 53/004 of 12 February 2004 
Source : WTO Secretariat. 
 WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 28 
 
 
17. Pursuant to Article 82 of the Uruguayan Cu stoms Code, customs clearance requires the 
involvement of a customs agent.  Customs operations  must be requested, declared and authorized by 
means of a sworn declaration of the goods before the customs ( Documento Único Aduanero - DUA  
(Single Customs Declaration)).  Using the inform ation supplied by the importer, the customs agent 
completes the DUA electronic form1 and the Declaración de Valor en Aduana - DVA  (Customs Value 
Declaration) and sends these to the DNA.  After receiving a DUA registration number, the customs agent pays the duties applicable at the BROU, whic h informs the DNA that they  have been paid.  The 
customs agent is notified by a message from the DNA, which, on the basis of predetermined parameters (risk analysis), assigns an inspection cha nnel, although this may be attributed randomly.  
The average time required for clearance is six hours. 
18. Decree No. 570/994 of 29 December 1994 identifi es three inspection channels:  red, orange 
and green.  In the green channel, the goods are cleared immediately without any inspection of the 
documentation or verification of the customs value;  in the orange channel, the goods are subject to 
inspection of the documentation (which includes an examination of the customs value);  in the red 
channel, the goods are subject both to inspection of the documents and to a physical inspection.  The 
authorities have indicated that, in 2005, the percen tage of imports going through the red channel was 
70 per cent, but this figure has fallen to 57 per cent since the beginning of 2006.  They further stated 
that the percentage of goods subject to random checks has also dropped. 
19. The original DUA form must be submitted to th e DNA together with the following original 
documents:  final commercial invoice;  copy of the b ill of lading (maritime, air or road manifest);  
packing list (where applicable);  certificate of orig in (where applicable);  invoice showing freight and 
insurance paid (where these are not specified in the terms of delivery for the goods or are not declared 
in the transport document);  as well as any other document, decision, certificate or authorization 
needed for import (for example, a phytosanitary or animal health certificate) or for eligibility for 
preferential treatment for tax or non-tax reasons. 
20. The cost of DUA procedures is 0.2 per cent of the c.i.f. value of the imported goods, with a 
maximum of US$50.  According to Article 60 of the Uruguayan Customs Code, the same formalities 
apply equally to goods subject to taxes or enjoying tax exemption. 
21. There is an urgent clearance scheme for the import of certain goods
2, under which it is not 
necessary to submit any of the followi ng documents:  copy of the bill of lading;  the list of contents 
where applicable;  the freight and insurance invoi ce;  and the commercial invoice.  Regarding the 
latter two, proof must be given that these documents  exist and correspond to the information declared.  
The person submitting the declaration must provide th e missing data within 15 days from the granting 
of provisional clearance. 
22. There are special requirements for customs procedures and/or documentation in certain cases, 
for example, certain food products, textiles and moto r vehicles, as well as for various goods in transit 
                                                      
1 According to Article 26 of Decree No. 312/ 998 of 3 November 1998, any reference in the current 
regulations to the Single Import Document or import permit in import operations or temporary admission or to the Single Export Document or export permit in export operations means the DUA. 
2 Goods of a commercial nature (live animals);  animal  or plant fresh, chilled or frozen food products;  
fresh flowers (NCM heading 0603.10.00) ;  some biological or pharmaceutical  materials;  radioactive, toxic, 
inflammable or explosive materials;  newspapers (heading 4902.10.00);  arms, explosives, ammunition and 
material for military use;  any other goods which, as a result 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). Uruguay WT/TPR/S/163/Rev.1 
 Page 29 
 
 
(Table III.2).  Some of these products, such as o ils, refined sugar for industrial purposes, textile 
products and footwear, are also subject to import licences (Table III.9). 
23. From April 2002 to March 2003, Uruguay applied special import procedures to imports from 
Argentina, in order to take measures similar to those adopted by Argentina.3  For those products listed 
in Annexes II and III to Decree No. 113/002, the DNA accepted the DUA only if the importer proved 
that the transaction had been done using a letter of  credit with the involvement of a bank and if the 
minimum financing period was 90 or 180 days;  the products listed in Annex I were exempt from this 
measure.4 
24. Decree No. 312/988 of 3 November 1998 prescrib ed new regulations on the functioning of 
the DNA. 
25. Under Decision No. 50/04 of the MERCOSUR Common Market Council of 
16 December 2004, MERCOSUR adopted regulations on the customs clearance of goods which, in 
broad terms, define the common rules for import pr ocedures, even though in February 2006 this 
Decision had not yet entered into force.  During th e previous review of Uruguay's trade policy, it was 
planned to finalize the MERCOSUR Customs Code by July 1998;  Decision No. 54/04 of the 
MERCOSUR Common Market Council, of 16 December 2004, provides that the Code will enter into 
force "not later than" 2008. 
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 (abolis hed 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. 388/00 of 27 December 2000 and 
Resolution S/NRO/001 of 23 February 2001 
Whisky Special customs transit regime, including use of a 
special form and deposit of 140% of the customs value O/D (Order) No. 79/96 of 6 September 1996;  
Decree No. 353/96 of 5 September 1996; Decree No. 471/96 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. 79/96 of 6 September 1996; 
Decree No. 353/96 of 5 September 1996;  Decree 
No. 471/96 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 
agents and importing firms have a period of 10 days in 
which to submit the DUAs corresponding to the immediately preceding month DNA O/D No. 160/2002 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. 54/00 of 23 November 2000 
Table III.2 (cont'd) 
                                                      
3 Decree No. 113/002 of 1 April 2002 and Decree No. 95/003 of 13 March 2003. 
4 The products listed in Annex I (i.e. certain products  of Chapters 09, 10, 11, 17, 23, 24, 29, 30, 32, 39, 
40, 41, 44, 47, 48, 51, 70, 72, 73, 79, 85 an d 87) are not subject to this regulation.  Source :  Decree No. 113/002 
of 1 April 2002. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 30 
 
 
Product Special requirements Legal basis 
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 2001; 
Decree No. 257/03 of 25 June 2003 (repealed);  and 
Decree No. 251/005 of 15 August 2005 
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 three 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. 134/95 of 28 March 1995, repealed by 
Decree No. 154/2004 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. 2/2003 of 22 April 2003 
Used vehicles Certificate of need from the MIEM and the MTOP 
The DNI controls the c.i.f. value of the vehicle and the 
DNA collects the import tariff on the c.i.f. value given 
by the DNI Law No. 17.887 of 19 August 1985;  and 
Decree No. 727/91 of 30 December 1991 
Source : WTO Secretariat. 
 
26. Customs disputes are governed by general rul es:  Law No. 15.524 of 9 January 1984 (Basic 
Law on the Tribunal for Administrative Disputes) and Decree No. 500/91 of 1 December 1991. 
27. Uruguay has been combating smuggling, which it believes is caused by the fall in the real 
exchange rate and the rising tax burden.5  The main products concerned appear to be whisky, 
cigarettes, household electrical goods, pirate compact  discs, food, computer equipment and clothing.6  
According to the DNA, goods worth US$13.4 million were seized in 2005. 
(ii) Customs valuation 
28. Uruguay has fully applied the WTO Customs Valuation Agreement since January 2001, after 
having been given the five-year period allowed to de veloping countries to apply its provisions and an 
additional period of one year in order to apply the computed value as the basis for customs valuation.  It had already fully implemented the Agreement' s provisions since 1 January 2000 with the sole 
exception of the clause on minimum values for a limited list of products.  According to the authorities, 
Uruguay has applied the Agreement since 1995, togeth er with the other States party to MERCOSUR.  
Uruguay has notified its domestic legislation (Decr ee No. 574/994 of 29 December 1994) and replied 
to the questions in the checklis t of issues on customs valuation.
7  Nevertheless, by mid-2005 the WTO 
had not been notified of the full application of the Customs Valuation Agreement. 
29. In December 1999, Uruguay entered a reservati on in order to retain officially established 
minimum values for a one-year transitional period.8  It was given the right to use minimum prices for 
a limited number of products until 1 January 2001.9  These minimum prices, called "minimum export 
prices", applied to all imports with the excepti on of those from MERCOSUR countries and came into 
effect under Decree No. 315/993 of 6 July 1993.  In  order to dismantle this  scheme, the scope and 
number of products covered were gradually reduced.  In 1999, minimum export prices still applied to 
                                                      
5 CIU (2001). 
6 Procedimientos por Contrabando .  Available at:  http://www.presidencia.gub.uy/noticias/ 
contrabando/2001/SETIEMBRE/31%20agosto%20al%207%20setiembre.htm. 
7 WTO documents G/VAL/N/1/URY/1 and G/VAL/N/2/URY/1 of 19 January 2001 and 19 April 2001 
respectively. 
8 WTO document G/VAL/W/55  of 22 December 1999. 
9 WTO documents G/VAL/W/55/Add.1/Rev.1 and WT/L/354 of 2 March 2005 and 8 May 2000 
respectively. Uruguay WT/TPR/S/163/Rev.1 
 Page 31 
 
 
122 tariff lines in the textiles, clothing and sugar sectors.10  The MEF was authorized to impose 
"minimum export prices" if:  (i) the export price from the country of origin was not considered to be a "normal" international price;  and (ii) it caused or threatened to cause ser ious injury to domestic 
industry or its material retardation.
11  According to Decree No. 337/000 of 22 November 2000, the 
last minimum prices were abolished on 1 January 2001. 
30. Customs value is determined in accordance w ith the WTO Customs Valuation Agreement.  
The DNA may apply a valuation based on a value othe r than the transaction value if there are doubts 
concerning the classification of a product or its valuation.12  In this case, it applies Decision 6.1 
(Decision on Cases where Customs Administrations Have  Reasons to Doubt the Truth or Accuracy of 
the Declared Value) of the WTO Technical Committ ee on Customs Valuation.  The authorities have 
indicated that the transaction value is used in almost 95 per cent of the cases. 
31. Decision 3.1 (Treatment of Interest Charges in  the Customs Value of Imported Goods) of the 
WTO Customs Valuation Committee app lies with regard to whether or not to include interest charges 
in the customs valuation when these are distinct from the price actually paid or payable and are 
considered normal in accordance with the prevailing rates. 
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 product was new, if the importer cannot prove the price actually paid or payable), adjusted for de preciation on the basis of the date of purchase as 
follows:  20 per cent for up to two years;  30 per cent fo r two to four years;  40 per cent for four to six 
years;  and 50 per cent for over six years.
13  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.  Special 
provisions also apply to carrier media bearing soft ware, for which only the value of the medium itself 
is taken into account (excludi ng the data or instructions).14 
(iii) Rules of origin 
33. Uruguay notified the general regime on rules of origin of the LAIA15, the special rules of 
origin in the LAIA's Partial Scope Agreements a nd the MERCOSUR regime on rules of origin to the 
WTO as preferential rules of origin.16  It has notified the WTO that it does not have non-preferential 
rules of origin.17 
34. Within the LAIA framework, the general LAIA rules of origin apply where agreements do not 
define their own rules of origin.18  According to these rules, origin applies to products in the following 
cases:  if they have been processed in the territory  of one of the signatories using solely materials 
                                                      
10 WTO documents G/VAL/W/55 and G/VAL/W/5 5/Add.1/Rev.1 of 22 December 1999 and 
2 March 2005 respectively.  Minimum prices apply to products of HS Heading 1701 (sugar, four tariff lines) and 
Chapters 52, 54, 55 (textiles, 45 tariff lines), 60 and 63 (made-up articles, 73 tariff lines). 
11 WTO (1998). 
12 Customs valuation regulations, ALADI/CR/Resolution 226 of 5 March 1997, Article 8 (Spanish 
only). 
13 Decree No. 567/994 of 29 December 1994. 
14 O/D (Order) No. 82/96 of 12 September 1996 (which follows Decision 4.1 (Valuation of Carrier 
Media Bearing Software for Data-p rocessing Equipment) of the WTO Customs Valuation Committee). 
15 Resolution No. 78 and Agreement 91 of the Committee of Representatives. 
16 WTO document G/RO/N/5 of 1 November 1995. 
17 WTO document G/RO/N/12 of 1 October 1996. 
18 LAIA Resolutions No. 78 of 24 November 1987, and No. 252 of 4 August 1999. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 32 
 
 
from other signatory countries;  or, where material s from non-participating c ountries have been used, 
there has been a change in the tariff heading;  or, wh ere this criterion cannot be met, the c.i.f. value of 
inputs of materials from third countries does not exceed 50 per cent 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 final product, except in the case of lesser 
developed countries (these are Bolivia, Ecuador a nd Paraguay), for which the limit is 60 per cent. 
35. Pursuant to Decisions Nos. 6/94, 23/94,  16/97 and 3/00 and Resolution No. 27/01 of 
MERCOSUR, MERCOSUR rules of origin may be gene ral or specific.  According to the general 
rules, products must be wholly obtained or manuf actured within MERCOSUR;   where materials from 
third countries are used to produce the goods, there mu st be a change in the tariff heading;  or the 
f.o.b. value of the final product must not contain more than 40 per cent of inputs from third countries (c.i.f. value);  the latter stipulation also a pplies to goods assembled or mounted.  Resolution 
No. 37/04, however, states that the regional value added content in the MERCOSUR regime of origin, 
which the States Parties are for the moment applying to their reciprocal trade, is 50 per cent for the 
first seven years of implementation of the Agreement between MERCOSUR and the Republic of 
Colombia, the Republic of Ecuador and the Bolivar ian Republic of Venezuela (ECA No. 59);  and 
55 per cent as of the eighth year after entry into fo rce, with the aim of reaching 60 per cent of regional 
value added by a later date (which has not been fixed).
19  Special rules apply to chemicals, steel, 
telecommunications and computer equipment, dairy products, paper, textiles and footwear. 
36. In addition to MERCOSUR, other agreements signed by Uruguay within the LAIA 
framework have their own rules of origin.  Th ese are the following:  MERCOSUR agreements with 
Chile, Bolivia, Mexico (solely for the automobile i ndustry), Peru, Colombia, Ecuador and Venezuela;  
and the bilateral agreement between Uruguay and Mexico;  Uruguay's agreement with Cuba also 
applies the LAIA general rules of origin (for more details, see Chapter II(4)). 
37. Under the MERCOSUR Agreement with Chile (E CA No. 35), the overall criterion applied is 
a change in the tariff classification.  Where this cr iterion does not apply, origin is deemed to exist if 
the c.i.f. value of the materials originating in th ird countries does not exceed 40 per cent of the f.o.b. 
export value of the final product.  In Appendix 1(a)  to the Agreement, special rules of origin are 
determined for products of Chapte rs 28 and 29 of the HS, and here the criteria are a change in the 
tariff heading and regional content requirements.   In the case of some products (listed in 
Appendix 1(c)), regional content must be at least 60 per cent of the f.o.b. value.  Some products 
(including telecommunications and computer equipmen t) are subject to special rules of origin based 
on the origin of the inputs (Appendix 3) or on special production processes (Appendix 4). 
38. Under the MERCOSUR Agreement with Bolivia (ECA No. 36), where the change in tariff 
heading method cannot be applied, 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. value of the final product.  For 
assembly operations, the rule of 40 per cent must be  followed even if there is a change in tariff 
heading.  The Agreement allows special rules of or igin for certain products (listed in Appendix 1). 
39. Under MERCOSUR's Agreement with Mexico (ECA No. 55), applicable to all MERCOSUR 
members with the exception of Paragua y, the aim is to liberalize trade in the automobile industry and 
it defines rules of origin for this sector. 
40. The Agreement between MERCOSUR and Peru (ECA No. 58) allows origin for the 
following:  goods wholly obtained in the territory of a signatory Party;  goods manufactured in the 
territory of a signatory Party solely from materials originating in any of the signatory Parties;  and 
                                                      
19 In their reciprocal trade, Brazil and Argentina continue to apply regional value added of 60 per cent. Uruguay WT/TPR/S/163/Rev.1 
 Page 33 
 
 
goods manufactured in the territory of a signatory Part y that incorporate materials not originating in a 
Party signatory to the Agreement.  In the latter case, the general criterion used is a change in the tariff 
classification.  Where this criterion does not apply or in the case of goods resulting from assembly 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 fi nal product for the first three years, 45 per cent in 
the fourth, fifth and sixth years and 40 per cent as of the seventh year of entry into force of the 
Agreement.  The Agreement also provides for sp ecial origin regimes between Uruguay and Paraguay 
for some products of Chapters 50, 51, 52, 53,  55, 64 and 87.  The Agreement allows regional 
cumulation, including materials originating from Boli via and other countries belonging to the Andean 
Community. 
41. In the Agreement between the MERCOSUR me mber countries and Colombia, Ecuador and 
Venezuela (ECA No. 59), rules of origin are defined according to criteria that differ depending on the signatory country.  Origin is allowed for products wholly obtained in the signatory country;  products 
made from materials not originating in signatory countries but resulting from a process (including assembly or mounting) in a signatory country which gi ves rise to a change of tariff heading or if the 
c.i.f. value of the non-originating materials 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 autom obile industry and some ot her products, depending on 
the signatory country, which take precedence over the general rules of origin.  Uruguay applies 
special rules of origin to some agricultural pr oducts, petroleum, sulphur, textiles and footwear under 
bilateral agreements with Colombia, Ecuador an d Venezuela.  The Agreement allows regional 
cumulation, including materials originating in Bolivia and Peru. 
42. The bilateral Partial Scope Ag reement between Uruguay and Mexico also includes special 
rules of origin.  The Agreement with Mexico (ECA  No. 60) provides special rules of origin for all 
tariff lines;  in the case of the automotive sector (C hapter 87 of the HS), the rules defined in ECA 
No. 55 apply. 
43. The agreement on cooperation and trade in cultural, educational and scientific goods 
(AR No.  7) generally applies the LAIA rules of or igin, with some changes for cultural, educational 
and scientific goods. 
44. The National Directorate of Industry in the Ministry of Industry, Energy and Mining (MIEM) 
and the MGAP (although the latter has never used this  authority) are empowered to issue certificates 
of origin.  There are also three bodies in the priv ate sector which have been authorized to issue 
certificates:  the Uruguayan Chamber of Industry;   the Uruguayan National Chamber of Trade and 
Services;  and the Chamber of Commerce for Uruguaya n Products.  The foreign trade section in the 
MEF's Directorate-General of Trade is responsible for issuing certifi cates of origin in MERCOSUR.  
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 
45. Uruguay's applied tariff has 11,002 lines (at the 10- digit level), with rates ranging from 0 to 
55 per cent.  The customs tariff schedule is based  on the Harmonized Commodity Description and 
Coding System (HS) 2002.  All tariffs are ad valorem  and are levied on the c.i.f. value of the imported WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 34 
 
 
goods.  Uruguay grants at least MFN treatment to a ll its trade partners.  It does not levy seasonal, 
temporary or variable import duties. 
46. The simple average MFN tariff in 2005 was 9. 3 per cent, down 12.2 per cent in 1998, mainly 
because of the elimination of the temporary tari ff increases maintained between 1998 and 2003 (see 
below).  The average applied MFN tariff was 9.7 pe r cent for agricultural products (WTO definition) 
and 9.3 per cent for non-agricultural products (see  Table III.3).  Uruguay's tariff structure shows 
relatively low dispersion, as measured by a coefficient of variation of 0.7. 
Table III.3 
Summary analysis of Uruguay's MFN tariff, 2005 
Description Number 
of lines Average 
(%) Bracket 
(%) Coefficient of 
variation Average final 
bound ratesa 
Total 11,002 9.3 0 - 55 0.7 30.7 
HS01-24 1,490 10.3 0 - 55 0.5 35.2 
HS25-97 9.512 9.2 0 - 23 0.8 30.0 
By WTO category      
Agricultural products (WTO defi nition) 1,403 9.7 0 - 55 0.6 34.5 
- Animals and animal products 264 9.1 0 - 16 0.5 37.1 
- Dairy products 44 15.0 12 - 16 0.1 46.8 
- Coffee and tea, cocoa, sugar, etc. 200 14.2 0 - 35 0.3 33.9 
- Cut flowers and plants 54 5.5 0 - 14 0.6 29.1 
- Fruit, vegetables and garden produce 218 10.3 0 - 55 0.4 34.2 
- Cereals 41 6.1 0 - 12 0.8 45.7 
- Oilseeds, fats and oils and their products 129 8.7 0 - 25 0.6 34.3 
- Alcoholic beverages and li quids 60 17.1 6 - 20 0.2 32.2 
- Tobacco 18 13.8 0 - 20 0.4 28.6 
- Other agricultural products n.e.s. 375 6.6 0 - 14 0.6 31.9 
Non-agricultural products (WTO definition) 
(including petroleum)  9,599 9.3 0 - 23 0.8 30.1 
- Non-agricultural products (WTO definition) 
 (excluding petroleum) 9,573 9.3 0 - 23 0.8 30.1 
   - Fish and fish products 346 10.2 0 - 16 0.3 35.0 
   - Minerals, precious stones and metals 511 7.7 0 - 20 0.7 32.5 
   - Metals 798 11.3 0 - 18 0.5 33.6 
   - Chemicals and photographic products 3.,182 7.1 0 - 18 0.8 24.1 
   - Leather, rubber, footwear, a nd travel articles 420 14.3 0 - 20 0.4 33.9 
   - Wood, wood pulp, paper and furniture 407 10.8 0 - 18 0.5 29.2 
   - Textiles and clothi ng 1,171 17.0 2 - 20 0.2 34.4 
   - Transport equipment 218 8.8 0 - 23 1.0 32.2 
   - Non-electrical machinery 1,160 3.3 0 - 20 1.9 32.6 
   - Electrical machinery 616 9.0 0 - 20 0.9 32.9 
   - Non-agricultural products n.e.s. 744 11.2 0 - 20 0.8 32.8 
- Petroleum 26 0.7 0 - 6 2.4 35.0 
By ISIC sectorb      
Agriculture and fishing 574 7.1 0 - 16 0.6 33.5 
Mining 143 3.4 0 - 10 0.6 35.0 
Manufacturing 10,284 9.5 0 - 55 0.7 30.4 
By HS chapter      
  01  Live animals and animal products 654 9.0 0 - 16 0.4 36.6 
  02  Plant products 395 7.8 0 - 14 0.5 34.7 
  03  Fats and oils 85 10.6 4 - 25 0.5 34.0 
  04  Food preparations, etc. 356 15.1 0 - 55 0.3 33.8 
  05  Mineral products 216 2.5 0 - 6 0.7 35.0 
  06  Products of the chemical and related 
industries 3,005 6.7 0 - 18 0.8 24.2 
  07  Plastics and rubber 446 11.6 0 - 18 0.5 25.1 
  08  Hides and skins 324 12.0 2 - 20 0.6 34.4 
  09  Wood and articles of wood 114 7.8 2 - 14 0.5 20.5 
  10  Wood pulp, paper, etc. 257 11.2 0 - 16 0.4 33.9 
Table III.3 (cont'd) Uruguay WT/TPR/S/163/Rev.1 
 Page 35 
 
 
Description Number 
of lines Average 
(%) Bracket 
(%) Coefficient of 
variation Average final 
bound ratesa 
  11  Textiles and textile ar ticles 1,215 16.1 2 - 20 0.3 34.6 
  12  Footwear, hats and othe r headgear 96 19.1 0 - 20 0.1 32.1 
  13  Articles of stone 253 10.7 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 771 12.0 0 - 20 0.4 33.5 
  16  Machinery and mechanical appliances 1,810 5.5 0 - 20 1.4 32.8 
  17  Transport equipment 231 8.6 0 - 23 1.0 32.3 
  18  Precision instruments 491 8.6 0 – 20 1.0 31.8 
  19  Arms and ammunition 21 20.0 20 – 20 0.0 34.4 
  20  Miscellaneous manufactured articles 181 17.7 0 – 20 0.2 33.8 
  21  Works of art, etc. 9 4.0 4 – 4 0.0 35.0 
By stage of processing      
First stage of processing 1,300 6.8 0 – 20 0.6 34.2 
Semi-processed products 3,963 8.8 0 – 35 0.7 26.5 
Fully processed products 5,739 10.3 0 – 55 0.8 32.7 
a The bound rates correspond to HS96 classification and the applied rates to the HS02 classification;  consequently there may b e a 
difference in the number of lin es included in the calculations. 
b ISIC (Rev.2), excluding electricity (1 line). 
 
Source : WTO Secretariat estim ates based on data provided by the Uruguayan authorities. 
 
47. Almost 13 per cent of tariff lines are duty free (Table III.4).  Almost 22 per cent of all lines 
are subject to a tariff rate of 2 per cent or less (Chart III.1).  Some 55 per cent of lines are subject to 
rates below 10 per cent and 26 per cent to rates exceeding 15 per cent (international tariff peaks).  
Only three products are subject to tariffs of 35 pe r cent or more, namely, two sugar products (35 per 
cent) and peaches in syrup, which are subject to the highest rate (55 per cent).  The following are 
some of the products subject to relatively high av erage tariffs in 2005:  arms and ammunition;  
footwear, hats and other headgear;  textiles and clot hing;  and food preparations (Table III.3).  Since 
the previous review of its trade policy, Urugua y's tariff has changed from 25 brackets to 17. 
Table III.4 
Breakdown of Uruguay's customs tariff, 2005 
(Per cent) 
  2005 
1. Total number of tariff lines 11,002 
2. Non- ad valorem tariffs (% of 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) 12.9 
6. Average tariff for dutiable lines (%) 10.7 
7. Domestic tariff "peaks" (% of all tariff lines)a 8.2 
8. International tariff "peaks" (% of all tariff lines)b 26.1 
9. Bound tariff lines (% of all tariff lines) 100.0 
a Domestic tariff peaks are defined as rates that ex ceed three times the overall average applied rates. 
b International tariff peaks are define d as rates that exceed 15 per cent. 
 
Source : WTO Secretariat calculations  based on data provided by the Uruguayan authorities. 
 WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 36 
 
 
 
(8.3%)(10.8%)
(4.0%)(3.5%)  
(2.2%)  (12.9%)  (21.8%)  
(6.8%)(12.0%)
(9.6%)  
(8.2%)  
0 500 1,000 1,500 2,000 2,500 3,000 
Duty  free  
 >0-2 >2-4 >4-6 >6-8 >8-10 >10-12 >12-14 >14-16 >16-18  >18 0102030405060708090100 Chart  III.1  
Breakdow nof frequency of MFN tariffs, 2005  
N umber of lines   a Percentage
Cumulative percentage
Number of lines  (% of total)
The total number of lines is 11,002.  
Source :  WTO Secretariat calculations based on data provided by the Uruguayan authorities.a 
 
48. The tariff shows signs of escala tion as imports of raw materials are subject to a lower rate 
(6.8 per cent) than semi-processed products (8.8 pe r cent) and fully processed products (10.3 per cent) 
(see Table III.3). 
49. In 2004, import duties collected amounted to a total of Ur$700.7 million (US$24.5 million) 
and contributed 1 per cent of total fiscal revenue;  in 2005, it is estimated that they will amount to 
Ur$685.3 million (US$28 million).20 
50. Uruguay has applied the MERCOSUR Common Ex ternal Tariff (CET) since 1995;  the 
exceptions (see below) represent some 13.5 per cent of  tariff headings.  In 1994, it was envisaged that 
Uruguay's tariff rates would reach parity with  the CET in 2006;  in 2003, however, under 
MERCOSUR Decisions No. 31/03 and 34/03, Uruguay and Paraguay were given an extension until 
2010. 
51. Up to 1997, the CET rates remained within the range of 0 to 20 per cent, with a few 
exceptions.  Apart from some specific levels dete rmined in the list of exceptions, however, in 
November 1997 there was a temporary increase of th ree percentage points, which raised the CET 
ceiling from 20 to 23 per cent.21  Under MERCOSUR Decision No. 67/00, in 2001 the tariff increase 
was brought down to 2.5 percentage points and, pursuant to MERCOSUR Decision No. 06/01, it fell 
from 2.5 to 1.5 percentage points as of 1 January 2002.  It was originally planned to eliminate the 1.5 per cent increase by 31 December 2002, but Decision No. 21/02 of the Council of the Common Market extended it until 31 December 2003, when it  was phased out (except for vehicles, on which 
                                                     
 
20 Ministry of the Economy and Finance (2005). 
21 MERCOSUR Decision No. 15/97 and Decree No. 2.376 of 12 November 1997. Uruguay WT/TPR/S/163/Rev.1 
 Page 37 
 
 
the tariff increased to 23 per cent a nd remained at that level).  The products not subject to the increase 
were listed in Annexes I and IV to Decree No. 484/997 of 29 December 1997, together with capital 
goods, computer and telecommunications equipment, products on the Uruguayan list of exceptions to 
the CET (to which Uruguayan tariffs applied), s ugar and automotive products listed in Annex III to 
the Decree.  Imports of all such products from non-MERCOSUR countries were subject to tariffs 
determined in the same Decree, with the exception of those in Annex I, to which the CET applied. 
52. Like other MERCOSUR members, Uruguay has es tablished the following exceptions to the 
CET:  the list of capital goods (BK list), which incl udes 1,197 tariff headings in the 8-digit tariff-line 
level;  the list of information technology and tel ecommunication products (BIT), which covers 427 
items;  and the list of national exemptions, known as the basic list of exceptions (LBE), which 
includes 100 headings.  There is also a list of exceptions valid until 31 December 2008, which 
includes 100 tariff headings for each MERCOSUR member State.22  A maximum of 20 per cent of the 
headings may be amended every six months.  Apart from the aforementioned 100 items, the MERCOSUR regulations allow Uruguay to maintain 125 further tariff headings as exceptions to the 
CET;  these exceptions will remain valid until 2010.
23  In fact, these 225 items are considered to be 
one single list of exceptions. 
53. The products on the BK and BIT lists for whic h the CET exceeds 0 per cent are subject to a 
tariff of 2 per cent, except for those products liste d in Annexes I and II to Decree No. 548/003 of 
31 December 2003, to which the tariffs laid down in this Decree apply.  The goods listed in Annex III 
to this Decree are subject to zero tariff. 
54. It was planned to introduce a common regime for capital goods on 1 January 2006 for goods 
not produced in MERCOSUR countries (as specified in  the regime's common list), but this has been 
postponed until 1 January 2009;  this regime provi des for zero duty on imports of such products.24 
55. Until the entry into force of the MERCOSUR common regime for the automotive sector, 
imports from non-MERCOSUR countries and Paraguay will remain subject to MFN tariffs;  imports 
from Argentina and Brazil receive preferential tariff  rates under the existing bilateral agreements.  
Uruguay applies tariffs of 5 per cent (raw suga r) or 35 per cent on imports of sugar (HS1701), 
irrespective of their origin;  raw sugar from the region is duty free. 
56. Under Common Market Council Decision No . 36/03 of 15 December 2003 and Decree 
No. 149/004 of 5 May 2004, a common regime was esta blished for goods to be used for scientific or 
technological research, which allows non-profit-maki ng legal persons to import such products free of 
duty for the purposes of scientific and technological research.25 
(b) Tariff bindings 
57. During the Uruguay Round, Uruguay bound all its tariff lines in 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 definition), the average is 34.5 per cent and for non-agricultural 
products 30.1 per cent.  For those headings for whic h it is possible to make a comparison, despite the 
                                                      
22 MERCOSUR, Common Market Council Decision No. 38/05. 
23 MERCOSUR Decision No. 68/00, supplemented by MERCOSUR Decision No. 31/03 (available at:  
http://www.mercosur.org.uy/pagina1esp.htm) and Decree No. 145/004 of 5 May 2004. 
24 MERCOSUR, Common Market Council Decisions No. 34/03 and No. 40/05. 
25 This exemption includes the import of live animals and animal and plant products, raw materials, 
semi-processed products, machinery, appliances and eq uipment and their spare parts and accessories.  Imports 
of new or used motor vehicles are not covered by this exemption. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 38 
 
 
different versions of the HS used for the bound and the applied tariffs (HS96 and HS02, respectively), 
no applied rate was found to  exceed its bound level. 
58. Uruguay bound the service charge on import operati ons as "other duties and charges" at a 
level of 3 per cent of the c.i.f. value.26  In addition to tariffs, Uruguay levies other charges exclusively 
on imports, for example, the BROU commission and a consular fee (see section (2)(v)). 
(c) Concessional entry 
59. Decree No. 380/004 of 22 October 2004, which repealed Decree No. 420/90 of 
11 September 1990, approved a new regulatory framework for temporary admission and " toma de 
stock " ("stock utilization").  The changes introdu ced by these new provisions mainly concern 
procedures.  Products approved for entry under the new regime (Decree No. 380/004) include the 
following:  raw materials and intermediate inputs (including goods to be used in the manufacturing process which undergo substantial transformation and are incorporated into the product to be 
exported);  spare parts, motors and materials (incl uding parts of a whole imported for the installation, 
adaptation and preparation of the whole, and to be incorporated into the product to be exported);  
containers and materials for packaging (including th e containers and the materials used to make them, 
to be used to export goods, as well as steel cylinders containing gases under pressure entering 
Uruguay);  matrixes, moulds and models;  other i nputs (including products to be used in the 
production process, not incorporated in the finished  product but used directly to manufacture it and in 
contact with the product to be expor ted;  containers and materials fo r packaging are included if they 
are to be used to prepare intermediate products for indirect export and are marketed within Uruguay 
solely for this specific purpose).  The previous  regime (Decree No. 420/90) specifically mentioned 
semi-processed products and agricultural produc ts.  Under the Uruguayan Customs Code (Law 
No. 15.691 of 7 December 1984, as amended), imports under the temporary admission regime are not subject to any taxes, including the BROU commission (Law No. 16.492 of 2 June 1994).  Pursuant to Law No. 16.492 and Decree No. 380/004 of 22 October 2004, goods may enter under the temporary admission regime for a maximum non-renewable period of 18 months.  According to Articles 6 and 7 
of this Decree, the definitive import of such goods into Uruguayan customs territory may be 
authorized during the first 12 months subject to pa yment of all import duties and taxes, including any 
adjusted values, fines or surcharges applicable or subject to payment of the import duties and taxes if 
this is done within the last six months.  In the la tter case, Article 7 provides that the goods must be 
inspected by the DNA through the red channel.  Nevert heless, it also specifies that during the last 
six months the goods may only be re-exported in the same  state as that in which they were imported if 
they are intended for third countries;  this means that  they may not be exported to a free zone in order 
to ensure that this regime is not us ed simply to defer payment of taxes. 
60.
 The temporary admission of goods for processing and manufacturing must be authorized by 
the Uruguayan Technical Laboratory (LATU), which ca rries out a technical inspection.  Definitive 
import and re-export must be authorized by the MIEM  but the request must be made to the LATU.  
The charge levied by the LATU for these servi ces, in accordance with the regime, ranges from US$20 
to US$40 depending on the value of the goods entering.27  A charge of 0.25 per cent of the c.i.f. value 
of the operation is added to the basic tariffs i ndicated;  no operation pays more than US$2,000 
pursuant to these criteria. 
61. Decree No. 380/004 of 22 October 2004 also modified the regime known as " toma de stock " 
("stock utilization").  This regime allows imported goods to enter freely if they are intended to replace 
others that have been imported definitively and us ed to make products for export.  According to 
                                                      
26 WTO document G/SP/5 of 19 October 1994. 
27 LATU, External Circular No. 513 of 29 April 2004. Uruguay WT/TPR/S/163/Rev.1 
 Page 39 
 
 
Articles 6, 7 and 23 of this Decree, the goods  imported to replace stock must have similar 
characteristics and be of the same level of quality as those used to make the product exported.  In 
order to be eligible for this regime, the followi ng documents must be submitted to the LATU and the 
DNA:  the DUA of definitive import and the DUA of export.  The LATU veri fies the documents and 
issues a "stock utilization" permit ( permiso de "toma de stock" ).  Under Articles 25 and 26 of this 
Decree, the import of goods for stock replacement must  occur within a period of 18 months calculated 
from the date of definitive import.28 
62. Law No. 16.906 of 7 January 1998 established an  investment promotion scheme that grants 
special benefits depending on the investment proj ect submitted and automatic benefits for certain 
types of goods and activities (see Chapter III(4)(iii)).   This scheme replaces that set up under Decree 
Law No. 14.178, to which reference is made only for the purposes of determining what benefits the 
Executive is empowered to grant. 
63. There are also tariff exemptions for goods to be used in forestry industries (see 
Chapter IV(2)).29  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 
eligible for the temporary admission regime provided in Decree No. 232/991 of 2 May 1991 (see 
Chapter IV(2)).30 
64. According to the Uruguayan Customs Code, goods  and services imported into free zones are 
exempt from all import duties (see section (3)(iv)(b)). 
(d) Preferences 
65. In February 2005, Uruguay granted tariff prefer ences for imports from Argentina, Brazil and 
Paraguay within the MERCOSUR framework;  a nd from Bolivia, Chile, Colombia, Cuba, Ecuador, 
Mexico, Peru and Venezuela under the various Econ omic Complementarity Agreements (ECAs) (see 
also Chapter II).  For goods not covered by thes e Agreements, the LAIA's general regional tariff 
preference mechanism (PAR) applies. 
66. Under the LAIA's regional tariff preference mech anism (PAR No. 4), its members (Argentina, 
Bolivia, Brazil, Chile, Colombia, Cuba, Ecuador, Me xico, Paraguay, Peru, Uruguay and Venezuela) 
give a preferential tariff reduction of 20 per cent fo r imports from other members at the same level of 
development (and a lower reduction for imports fro m relatively more develo ped members, with a 
bigger reduction for imports from rela tively less developed countries).31  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 devel opment.  Uruguay's list of exceptions contains 
2,243 headings (in terms of NALADISA 96) and includes products such as cotton, paper and paperboard, synthetic fibres, machinery, electrical a ppliances and equipment, articles of cast iron, iron 
or steel, and plastic and articles of plastic. 
                                                     
 
28 Ibid., Articles 25 and 26. 
29 Law No. 15.939 of 28 December 1988.  The benef its under the Forestry Law remain in effect for 
15 years as of the date of enactment of the Law, but this time limit may be extended. 
30 DNA, O/D No. 125/2003 of 8 December 2003. 
31 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 (Bolivia, Ecuador and Paraguay);  
countries at an intermediate level of development (Colombia, Chile, Peru, Uruguay and Venezuela);  and other member countries (Argentina, Brazil and Mexico). WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 40 
 
 
67. Under the Agreement between MERCOSUR an d Bolivia (ECA No. 36), all products 
(including various agricultural products, clothing an d capital goods) will be free of duty in 2006;  in 
2005, the margin of preference for these products ra nged from 80 to 96 per cent.  For goods such as 
agricultural products, textiles and clothing, machin ery and equipment and automobiles, the tariff 
reductions started in 2005 and are due to reach 100 per cent in 2011 or 2014 (t he latter date applies 
solely to agricultural products). 
68. Under the Agreement between MERCOSUR a nd Chile (ECA No. 35), Uruguay gives duty-
free entry for all Chilean products with the excepti on of "sensitive" products.  The goods included in 
the lists of sensitive products and special sens itive products (Annexes 2 and 3, which comprise 
products such as flowers, some vegetables, chocolate,  beer, wood, plastics, chem icals, glass, electrical 
appliances and toys) had a preferential margin of 90 and 86 per cent over MFN rates in 2005 and 
came under 519 headings.  Some agricultural produc ts (those listed in Annex 5, for example garlic, 
avocados, apricots, nectarines, cocoa in powder form, potatoes and fresh cut flowers) as well as some 
manufactures were not given preferences or were granted temporary exemption from the tariff reduction until their incorporation into Annexes 2 or 3.  Some products such as meat and other food 
products, motor vehicles, cement, some chemical  substances, books and certain paper articles 
(Annex 6, 139 headings) will be the subject of ta riff reductions to start in 2006 and end in 2011;  
sugar as of 2007 up to 2012;  and wheat, mes lin, wheat flour and meslin flour from 1997 to 2014.
32 
69. The MERCOSUR Agreement with Colombia, Ecuador and Venezuela (ECA No. 59) 
provides for staged and automatic reduction of the cu rrent tariffs with the exception of products listed 
in Annex 1, for which the reduction will only apply to th e tariffs listed in this Annex, and of those that 
are excluded until a new agreement is concluded.  Some products will be liberalized immediately, 
whereas others will only be fully liberalized in 2018.   According to the authorities, some tariff lines 
are not covered by this Agreement – in the case of  Colombia, these are basically sugar, cocoa and 
rubber;  in the case of Venezuela sugar and beverage s;  and in the case of Ecuador oils, meat, dairy 
products and vegetables. 
70. Under the Agreement with Cuba (ECA No. 44) , Uruguay grants preferences for 324 tariff 
lines (which include products of 40 different chapters  of the HS) with margins of preference of 20, 33, 
50 or 100 per cent. 
71. The Agreement between MERCOSUR and Mexico (E CA No. 55), which entered into force in 
January 2003, is intended to lay down the bases fo r the gradual introduction of free trade in the 
automotive sector by 30 June 2011.  Uruguay give s Mexico in-quota duty -free access for automobiles 
and heavy vehicles with a total ma ximum load capacity of 8,845 kg. or less (see below).  According to 
the Agreement, Uruguay and Mexico are to renegotia te market access;  the quota laid down for 2005 
will remain in force until new access terms are defined.  According to the authorities, in 
February 2005, there were no renegotiations with Mexico in order to expand access under 
ECA No. 55. 
72. The Bilateral Agreement with Mexico (ECA No. 60) applies to all products with the 
exception of automotive goods (to which the provisions of ECA No. 55 apply) and petroleum.  According to this Agreement, all products will be liberalized when the regime enters into force, 
except for those appearing on the list of exceptions (Annex 3-03(4) for Uruguay), which mainly concerns agricultural products.  The preference margins for these agricultural products are 80, 70, 62, 
50, 10 or 0 per cent. 
                                                     
 
32 The full lists of products and tariff reductions can be consulted at:  http://www.sice.oas.org/ 
Trade/msch/mschind.asp. Uruguay WT/TPR/S/163/Rev.1 
 Page 41 
 
 
73. During the period under review, Uruguay gave  Peru preferences under the Bilateral 
Agreement (APR No. 33).  Under this Agreemen t, Uruguay granted preferences for only 31 tariff 
lines (which include some products of Chapters 9, 16, 18, 20, 22, 25, 28, 31, 38, 51, 71, 74, 79, 84 and 
89 of the HS) with preference margins of 50, 75 or 100 per cent.  At the end of 2005, this Agreement 
was replaced by ECA No. 58 between MERCOSUR a nd Peru, which provides for trade liberalization 
according to different timetables depending on the pr oduct.  For the products listed in Appendix A, 
liberalization was planned when the Agreement entere d into force and for the others liberalization will 
occur in 2009 (Appendix B5), 2011 (Appendi x B6), and 2017 (Appendices D7 and D8). 
74. 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.33 
75. Preferential tariffs vary considerably from one ag reement to another (Table III.5).  The lowest 
average tariffs are those in MERCOSUR34 and the Agreement with Chile (0.1 per cent and 0.6 per 
cent respectively), and the highest in the Agreements  with Colombia and Venezuela (5.1 per cent and 
5.8 per cent respectively).  In general, in pref erential agreements agricultural products (WTO 
definition) are subject to a higher average tariff than non-agricultural products.  Dairy products, 
beverages and spirits receive the most protection among agricultural products in the majority of 
preferential agreements;  among the non-agricultural products, the most protected sectors are textiles 
and clothing, leather and footwear and transport equipment. 
Table III.5 
Tariffs applied in preferential agr eements concluded by Uruguay, 2005 
 Average tariffs (percentage) 
Description Number 
of lines MFN Bolivia Colombia Chile Ecua dor MERCOSUR Mexico Venezuela 
Total 11,002 9.3 1.2 5.1 0.6 3.8 0.1 1.8 5.8 
HS01-24 1,490 10.3 0.8 6.2 0.9 3.5 0.0 4.4 6.5 
HS25-97 9,512 9.2 1.3 5.0 0.6 3.9 0.1 1.4 5.6 
BY WTO 
category          
Agricultural 
products (WTO definition) 1,403 9.7 0.9 5.6 1.0 4.4 0.0 3.4 6.3 
Animals and 
animal products 264 9.1 1.1 6.2 0.7 3.9 0.0 3.3 6.2 
Dairy products 44 15.0 1.2 11.1 0.4 11.9 0.0 10.2 11.6 
Coffee and tea, 
cocoa, sugar, etc. 200 14.2 1.5 8.8 2.4 6.0 0.4 6.2 8.5 
Cut flowers and 
plants 54 5.5 0.5 3.2 0.5 1.7 0.0 1.8 3.6 
Fruit and 
vegetables 218 10.3 0.7 5.9 1.8 4.2 0.0 2.5 6.7 
Cereals 41 6.1 0.5 3.0 0.5 3.2 0.0 3.0 3.5 
Oilseeds, fats and 
oils and their 
products 129 8.7 0.8 5.5 0.3 4.2 0.0 4.2 6.2 
Alcoholic 
beverages  and 
liquids 60 17.1 0.7 10.7 2.6 8.7 0.0 8.1 12.0 
Table III.5 (cont'd)  
                                                      
33 The member countries are Argentina, Bolivia, Brazil, Chile, Colombia, Cuba, Ecuador, Mexico, 
Paraguay, Peru, Uruguay and Venezuela. 
34 There are 53 tariff lines subject to a tariff of above 0 per cent;  these concern sugar (HS170191 and 
170199) and motor vehicles (Chapter 87 of the HS). WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 42 
 
 
 Average tariffs (percentage) 
Description Number 
of lines MFN Bolivia Colombia Chile Ecua dor MERCOSUR Mexico Venezuela 
Tobacco 18 13.8 1.2 9.3 2.2 4.4 0. 0 4.1 9.4 
Other agricultural 
products n.e.s. 375 6.6 0.6 2.5 0.2 2.9 0.0 0.8 3.9 
Non-agricultural 
products 
(WTO definition). (including 
petroleum)  9,599 9.3 1.3 5.1 0.6 3.7 0.1 1.6 5.7 
Non-agricultural 
products 
(WTO definition) 
(excluding petroleum 9,573 9.3 1.3 5.1 0.6 3.8 0.1 1.6 5.7 
Fish and fish 
products 346 10.2 0.5 5.8 0.0 0.0 0.0 5.1 6.1 
Minerals, precious 
stones and metals 511 7.7 0.7 4.3 0.2 2.9 0.0 5.1 5.2 
Metals 798 11.3 1.1 6.9 0.3 4.5 0.0 0.0 7.7 
Chemicals and 
photographic 
products 3,182 7.1 0.8 2.8 0.1 1.7 0.0 0.0 3.3 
Leather, rubber, 
footwear, travel 
articles 420 14.3 2.2 9.5 1.2 6.2 0.0 2.9 10.0 
Wood, wood pulp, 
paper and 
furniture 407 10.8 1.6 7.0 1.1 5.3 0.0 0.0 7.7 
Textiles and 
clothing 1,171 17.0 2.0 9.9 0.9 11.3 0.0 6.4 11.5 
Transport 
equipment 218 8.8 3.9 6.2 3.3 5.4 2.8 5.7 6.8 
Non-electrical 
machinery 1,160 3.3 0.6 1.8 0.6 1.2 0.0 0.3 1.9 
Electrical 
machinery 616 9.0 2.9 5.5 1.8 3.3 0.0 0.1 6.1 
Non-agricultural 
products n.e.s. 744 11.2 1.4 6.5 0.5 3.8 0.0 0.7 6.6 
Petroleum 26 0.7 0.0 0.2 0.0 0.2 0.0 0.0 0.4 
By ISIC sectora          
Agriculture and 
fishing 574 7.1 0.5 3.3 0.4 1.7 0.0 2.4 4.0 
Mining 143 3.4 0.3 1.8 0.0 1.0 0.0 0.0 2.2 
Manufacturing 10,284 9.5 1.3 5.3 0.7 4.0 0.1 1.8 5.9 
By HS chapter          
  01  Live animals 
and animal products 654 9.0 0.6 5.5 0.3 2.4 0.0 4.5 5.6 
  02  Plant 
products 395 7.8 0.7 3.9 0.7 2.6 0.0 2.9 4.4 
  03  Fats and oils 85 10.6 1.0 6.9 0.4 5.1 0.0 5.0 7.7 
  04  Food 
preparations, etc. 356 15.1 1.4 9.9 2.4 6.3 0.2 5.6 10.4 
  05  Mineral 
products 216 2.5 0.2 1.3 0.0 0.7 0.0 0.0 1.6 
  06  Products of 
the chemical 
and related industries 3,005 6.7 0.7 2.6 0.1 1.6 0.0 0.0 3.1 
  07  Plastics and 
rubber 446 11.6 2.0 6.0 1.1 4.2 0.0 0.3 6.2 
Table III.5 (cont'd) 
 Uruguay WT/TPR/S/163/Rev.1 
 Page 43 
 
 
 Average tariffs (percentage) 
Description Number 
of lines MFN Bolivia Colombia Chile Ecua dor MERCOSUR Mexico Venezuela 
  08  Hides and 
skins 324 12.0 0.8 7.3 0.6 3.6 0.0 0.0 8.2 
  09  Wood and 
articles of 
wood 114 7.8 0.4 4.7 0.5 2.9 0.0 0.0 5.3 
  10  Wood pulp, 
paper, etc. 257 11.2 1.9 7.4 1.1 6.0 0.0 0.0 8.2 
  11  Textiles and 
textile articles 1,215 16.1 1.9 9.1 0.8 11.1 0.0 5.7 10.9 
  12  Footwear, 
hats and other headgear 96 19.1 5.1 14.8 1.3 11.7 0.0 19.1 15.3 
  13  Articles of 
stone 253 10.7 1.2 5.9 0.2 4.4 0.0 10.7 7.5 
  14  Precious 
stones, etc. 72 9.6 0.7 5.8 0.0 3.1 0.0 0.0 6.5 
  15  Base metals 
and articles 
of base metal 771 12.0 1.2 7.3 0.3 4.8 0.0 0.0 8.1 
  16  Machinery 
and 
mechanical 
appliances 1,810 5.5 1.5 3.2 1.1 1.9 0.0 0.3 3.5 
  17  Transport 
equipment 231 8.6 3.7 6.0 3.2 5.2 2.6 5.5 6.6 
  18  Precision 
instruments 491 8.6 1.1 4.9 0.2 2.7 0.0 0.3 5.4 
  19  Arms and 
ammunition 21 20.0 2.0 12.0 0.0 6.0 0.0 0.0 13.6 
  20  Miscellaneous 
manufactured 
articles and 
products 181 17.7 1.6 10.3 0.9 7.2 0.0 0.1 8.6 
  21  Works of art, 
etc. 9 4.0 0.4 2.0 0.0 1.2 0.0 0.0 2.7 
By stage of 
processing          
First stage of 
processing 1,300 6.8 0.5 3.2 0.3 1.9 0.0 2.0 3.8 
Semi-processed 
products 3,963 8.8 1.0 4.7 0.3 3.6 0.0 0.2 5.3 
Fully processed 
products 5,739 10.3 1.6 5.9 0.9 4.4 0.1 2.9 6.5 
a ISIC (Rev.2), excludi ng electricity (1 line). 
 
Source : WTO Secretariat estim ates based on data provided by the Uruguayan authorities. 
 
(e) Tariff quotas 
76. Uruguay does not apply tariff quotas to MFN imports. 
77. Preferential tariff quotas apply under some Ec onomic Complementarity Agreements (see 
section (iv)(d) above).  Under the Agreement between MERCOSUR and Chile (ECA No. 35), the 
products listed in Annex 7 are subject to quotas (in Uruguay's case, raisins, some "other fruits" 
(0812.90.90) and agar-agar (1302.31.00)).  Unde r the Agreement between MERCOSUR and Mexico 
(ECA No. 55), Uruguay gives Mexico duty-free acce ss for automobiles and heavy vehicles with a 
maximum load capacity of 8,845 kg. or less under quotas amounting to 10,000 units in 2005.  Under 
the Agreement with Cuba (ECA No. 44), some products (for example, salt, rum, tobacco and 
aluminium scrap and waste) also receive preferences  within the limits of the quotas determined.  WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 44 
 
 
Uruguay also applies quotas in the automotive agr eements with Argentina and Brazil (ECA Nos. 57 
and 2). 
(v) Other charges affecting imports 
(a) Charges exclusively applicable to imports 
78. Several taxes and duties apply so lely to imports, that is, the BROU's commission, the fees 
payable to customs agents (see section (2)(i)) and port authorities, a single tax on imports of 
newsprint, and a consular fee.  Moreover, durin g the period under review, special import duties 
applied to textile articles. 
79. The BROU levies a commission for services supplie d in relation to trade transactions.  During 
the previous review of Uruguay's trade policy, this varied according to the c.i.f. value of the imports, 
i.e. 1.1 per cent on imports of a value under US$10 million;  0.65 per cent on imports ranging from US$10 million to US$20 million;  and 0.35 per cent on imports exceeding US$20 million.
35  Under 
Decree No. 33/002 of 30 January 2002, the rate rose  to 3 per cent irrespective of the value of the 
imports.  Since 1 January 2005, the commission on the c.i.f. value has been 2.5 per cent.  In Decrees No. 349/004 of 29 September 2004 and No. 558/005 of 29 December 2005, the authorities decided to 
lower the rate to 0 per cent as of 1 July 2007 and indicated that they were doing so to meet their 
international commitments.  Pursuant to Decr ee No. 217/001 of 13 June 2001, imports of capital 
goods intended solely for industry, agriculture or fisheries are exempt from the BROU commission.  In 2004, the amount accruing to the BROU amounted to US$52 million. 
80.
 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 ot her firms engaged in this type of importation;  
according to the authorities, this type of paper is  not manufactured domestically and the legislation 
therefore does not provide for the tax to be impos ed on domestic production.  Pursuant to Law 
No. 13.641 of 27 December 1967, as amended by Law No. 15.819 of 29 September 1981, the revenue 
is used to finance certain social security progr ammes and the complementary fund for the newspaper 
industry. 
81. A consular fee that had been abolished in 1991 was reinstated in 2002 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.
36  In 2004, in Decrees No. 349/004 and  No. 558/005, the 
authorities decided to fix the consular fee at 0 per cent as of July 2007 and indicated that they were 
doing so in line with their international commitme nts.  In 2004, the consular fee generated Ur$870.8 
million (US$30.4 million) and accounted for 1. 24 per cent of total fiscal earnings.37 
(b) Value-added tax 
82. Value-added tax (VAT) is levied on domestic and imported goods and services alike. Since 
1995, a basic rate of 23 per cent has applied to mo st goods and services, with a minimum rate of 
14 per cent for essential goods such as agricultural products, food and medicine s, as well as diesel 
fuel, land transport and services provided by hotels and Uruguayan tourist resorts.38  Pursuant to 
Decree No. 219/002 of 14 June 2002, fruit, flowers and vegetables are also subject to the minimum 
                                                      
35 Circular No. 98/23 of 9 July 1993 and BROU Resolution of 28 August 1996. 
36 Decree implementing Law No. 17.453 of 28 February 2002. 
37 Ministry of the Economy and Finance (2005). 
38 Decree No. 220/988 of 12 August 1988, Decree No. 49/001 of 22 February 2001, Decree No. 62/003 
of 13 February 2003, Decree No. 74/003 of 21 February 2003 and Decree No. 248/003 of 18 June 2003. Uruguay WT/TPR/S/163/Rev.1 
 Page 45 
 
 
rate when sold to the final consumer (see also Chapter IV(2)). According to Decrees No. 70/002 of 
28 February 2002 and No. 446/004 of 22 December 2004, wine is subject to 10 per cent VAT on the 
notional price of Ur$39.30/litre. 
83. VAT on Uruguayan products is levied on the total net amount agreed or invoiced and on 
imported products it is levied on the normal customs 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.39 
84. Importers of goods subject to VAT must make an advance payment at the time of clearance.  
In 2002, the rate of the advance payment was incr eased from 5 to 10 per cent for products subject to 
the basic rate;  for products subject to the mini mum rate, the advance payment still amounts to 3 per 
cent.40  In other words, what importers have to  pay upfront is the advance payment at the 
corresponding rate plus the VAT (i.e. 33 per cent wher e the basic rate applies).  In 2002, new schemes 
for advance payment of VAT were introduced for certain products:  imports of pig meat41;  imports of 
PET moulds and containers for bottling  beverages made using these moulds.42  Since 1 June 2004, 
imports of clothing and footwear (HS Chapters 61, 62 and 64) have been subject to advance payment, 
the rate of which is determined on the basi s of the notional values fixed by the MEF.43  Under Decree 
No. 78/03 of 27 February 2003, as of 1 April 2003, impor ters of raw materials to be used in industrial 
production may defer payment of such part of the VAT as is due upfront. 
85. The VAT is refunded if the imported products are to be used to manufacture agricultural 
machinery or accessories and/or for agricultural production or to produce raw materials, where the 
domestic products are also exempt from VA T, or newspapers, periodicals and books.44  Pursuant to 
Law No. 16.906 (Investment Law) of 7 January 1998, VAT paid on import or purchase of machinery or equipment to be used for industrial activities is refunded. 
86.
 Some goods and services are exempt from VA T (Table III.6).  Activities eligible under 
certain special promotion laws are also exempt, fo r example, forestry, civil aviation and tourism (see 
Chapter IV), or under the Investment Law (see Chapter II). 
                                                      
39 Harmonized Text of the Directorate-General of Taxation, Title 10, Value-Added Tax (1996), 
Article 8. 
40 Decree No. 220/998 of 12 August 1998, as amended by Decree No. 323/002 of 21 August 2002. 
41 Decree No. 95/002 of 19 March 2002. 
42 Decree No. 148/002 of 29 April 2002 and MEF, Decree No. 531/003 of 23 December 2003 
(amendment to Article 6 of Decree No. 148/002). 
43 Decree No. 165 of 13 May 2004.  The notional values were determined by the MEF in its Resolution 
of 14 May 2004. 
44 Harmonized Text of the Directorate-General of Taxation, Title 10, Value-Added Tax (1996), 
Articles 68 and 69. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 46 
 
 
Table III.6 
Goods and services exempt from VAT 
Exemptions for certain goods: 
Fruit, vegetables and horticultural produce in  their natural state (except where they ar e subject to a tax on the sale of agric ultural goods 
exceeding zero); 
Real estate; Assignment of loans; Agricultural machinery and accessories (w here authorized by the Executive); 
Tobacco, cigars and cigarettes; 
Petroleum fuels, except fuel oil (where the Executive fixes the IMESI rate on diesel fuel  at zero, this product is subject to t he basic rate of 
VAT); 
Pasteurized, vitaminized, skimmed milk , in powder and with flavouring; 
Goods to be used in agricultural production and raw materials fo r their manufacture, as determined by the Executive (included i n spot 
purchases and imports when domestic production is not sufficient); 
Newspapers, periodicals, reviews, books and brochures of any type, with the exception of pornographic items, and educational ma terial; 
Supply of water and electricity (where the Executive fixes the IM ESI rate on electricity at zero, its supply will be subject to  the basic rate 
of VAT); 
Sheep meat (where determined by the Executive and for a maximum of 90 days); 
Fish (where determined by the Executive); 
Firewood (where determined by the Executive).  
Services: 
Interest on public and private securities and bank deposits; 
Remuneration earned by agents selling stamped paper and stamps and agents and salesmen of the Directorate of Lotteries and Foot ball 
Pools; 
Passenger transport; Leasing of real estate; Banking transactions (with exceptions) by banks, private banks a nd savings and loan cooperatives covered by Article 28 of Decre e-Law 
No. 15.322 of 17 September 1982, with the exception of the State Insurance Bank; 
Personal remuneration earned outside a relationship of dependence relating to the health of human beings; 
Services by air-spraying companies, registered with the comp etent authorities for applying chem icals, sowing and fertilizing fo r 
agriculture; 
Interest on loans granted to companies declared to be of na tional interest pursuant to Decree-Law No. 14.178 of 28 March 1974, in order 
to finance industrial promotion projects, wh ile awaiting the financing agreed to by national or foreign financing institutions;  
Supply of refrigeration through the use of cold chambers or ot her similar technical processes fo r fruit, vegetables and horticu ltural 
produce in their natural state; 
Personal remuneration earned outside a relationship of dependence wh en this is derived from cultural activities by artists resi dent in 
Uruguay; 
Table III.6 (cont'd)  
 
 Uruguay WT/TPR/S/163/Rev.1 
 Page 47 
 
 
Commission earned for engaging in the buyi ng and selling of government securities; 
Agricultural machinery leasing services or other services related to use of the mach inery by producers' cooperatives, associati ons and 
unions, to their members; 
Games of chance existing on the date of en actment of Law No. 16.697 of 25 April 1995, in the form of tickets, coupons or other 
documents concerning games and betti ng, with the exception of "5 de Oro" and "5 de Oro Junior"; 
Services provided by hotels outside the high s eason, when so determin ed by the Executive. 
Imports: 
Crude petroleum; 
Goods the sale of which is exempt in Uruguay; Public passenger transport vehicles to be used to supply scheduled services; 
Imports for certain projects approved by the Executive. 
Other specified activities or entities: 
Cultural and teaching institutions, sports fe derations or associations, financial inve stment companies, companies whose earning s does not 
exceed the amount determined annually by th e Executive;  National Electricity Plants and Transmission Authority (UTE);  goods t o be 
used for public works;  and articles re lated to certain insurance contracts. 
Source : Harmonized Text of the Directorate-General of Ta xation, Title 10, Value-Added Tax (1996) and Decree 
No. 220/998 of 12 August 1998. 
 
87. In 2004, the VAT collected amounted to Ur$26,752 million (US$934.2 million) and 
accounted for 38.17 per cent of total fiscal revenue.45 
(c) Specific Internal Tax 
88. The Specific Internal Tax (IMESI) is a special c onsumption tax levied at the wholesale level 
at the time of first sale on domestic and imported pr oducts.  The IMESI regime has been the subject of 
several amendments since the previous review of Uruguay's trade policy (Table III.7). 
Table III.7 
Specific Internal Tax 
Product Rate (September 2005) Rate (1998) 
Alcoholic and non-alcoholic beverage s  5% to 81.5%  22% to 85% 
Beverages, cosmetics and perfumes 20% 15% 
Cigarettes and tobacco 70%  66.5% 
Oils and lubricants 35%, or 15% when used in aviation .. 
Automobiles running on gasoline or diesel 
fuel (except those us ed in agriculture) 0% to 47%  25% to 30% 
Electricity  n.a. 10% 
Fuel subject to special rates Eco Super Naphtha, Ur$9.295/litre;  premium naphtha, 
Ur$8.930/litre;  regular naphtha, Ur$7.525/litre;  
kerosene, Ur$1.641/litre;  and gasoil diesel fuel, 
Ur$0.887/litre (rates applicable to the first sale) .. 
Malts and liquid foods 13% n.a. 
Diesel engines (not incorporated in vehicles)  60%, except where imported by shipping companies for 
use in vehicles n.a. 
n.a. Not applicable. 
.. Not available. 
Source : WTO Secretariat, based on the Harmonized  Text of the Directorate-General of Taxation, Title 11, Specific Internal 
Tax, and [Presidential] Decree of 31 December 2002, available a t:  http://www.presidencia.gub.uy/ 
decretos/2002123101.htm. 
                                                      
45 Ministry of the Economy and Finance (2005). WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 48 
 
 
89. The IMESI levied on fruit juice-based beverage s varies depending on national content.  The 
rate is 22 per cent on mineral waters  and sodas and non-alcoholic beve rages made with at least 10 per 
cent of Uruguayan fruit juice and 5 per cent in the case  of lemon juice;  othe r non-alcoholic beverages 
are subject to a 30 per cent rate.46  From 2001 to 2005, the IMESI also applied to sugar (except for 
industrial use) at the following rates:  10 per cent during the first year after Law No. 17.379 of 
26 July 2001 entered into force;  8 per cent the se cond year;  6 per cent the third year;  and 4 per cent 
the fourth year. 
90. The IMESI is paid on the real value (usual selling price to the consumer) or on notional 
values determined by the Executive (in practice, by the MEF), taking into account the usual selling 
price to the consumer.  The notional values are fixe d twice yearly for certain products.  In the case of 
beer and non-alcoholic beverages (w ith the exception of those containing a minimum of 10 per cent of 
Uruguayan fruit juice, mineral water or sodas), the notional values are fixed for domestic production.  
Under Decree No. 204/005 of 29 July 2005, the notional value for imports of beer, non-alcoholic 
beverages, liquid foods and bitters  (with or without alcohol) is tw ice the value fixed for domestic 
products, which means a higher tax burden on imports.  Notional values are also fixed for malt, liquid 
foods, tobacco products, lubricants  and lubricating grease and sugar for consumption (except when 
intended for industrial use). 
91. Imports are subject to advance payment of the IM ESI at the time of clearance.  The amount of 
the advance payment is calculated on the basis of the notional values47, where these exist, or on the 
real value in other cases.  Some products are subject  to a special advance paym ent regime:  for diesel 
motors to be incorporated in vehicles subject to IMESI exceeding 0 per cent, the advance payment 
amounts to the IMESI rate applicable to the cust oms value and the tariffs (in other words, 60 per 
cent);  the advance payment may not, however, be le ss than the equivalent in Uruguayan currency of 
US$1,080.48  Pursuant to Decree No. 97/002 of 19 March 2002, producers of beverages subject to the 
IMESI must make an advance payment for imports of PET moulds (NAM 3923300010) amounting to Ur$1.40 per unit. 
92.
 As regards application of the IMESI, in Apr il 2003 Chile requested the establishment of a 
WTO panel claiming that its application to cer tain products was incons istent with Uruguay's 
WTO obligations with respect to national treatme nt and most-favoured-natio n treatment (see also 
Chapter II).49  The Panel was established in 2003, but its  proceedings were suspended at the joint 
request of the two parties in order to seek a b ilateral solution.  A mutually agreed solution was 
reached in December 2003, when Uruguay undertook to ensure "that the regime for the assessment 
and payment of the Internal Specific Tax on cigare ttes from the Republic of Chile shall be governed 
and operated at all times wholly in accordance with the principles and obligations of Most-Favoured-
Nation and National Treatment stemming from its in ternational commitments, in particular, the 
principles, rules and interpretative not es of Articles I and III of GATT 1994".50 
                                                      
46 Harmonized Text of the Directorat e-General of Taxation, Title 11, Specific Internal Tax, Article 1. 
47 Information online from the LAIA, Specific Internal Tax (IMESI).  Available at: 
http://www.aladi.org.uy/nsfaladi/ 
normimp.nsf/d5e71474abff0de603256aa8005068af/6076356080d3e88483256930007016b0?OpenDocument. 
48 Decree No. 49/01 of 22 February 2001 and Decree No. 505/001 of 12 December 2001. 
49 WTO document WT/DS261/4 of 4 April 2003. 
50 WTO document WT/DS261/7 of 14 January 2004, Decree No. 142/003 of 11 April 2003, and 
Decree No. 141/004 of 29 April 2004. Uruguay WT/TPR/S/163/Rev.1 
 Page 49 
 
 
93. In 2004, the IMESI collected amounted to Ur$8,728.8 million (US$304.8 million) and 
accounted for 12.45 per cent of total fiscal earnings.51 
(d) Other charges 
94. Some agricultural products52 (whether domestically produced or imported by importers 
subject to payment of the IRIC) must pay the Impuesto a la Enajenación de Bienes Agropecuarios - 
IMEBA (Tax on the Sale of Agricultural Goods), at a rate of 2.5, 2 or 1.5 per cent, depending on the 
product.  Payment of this tax may, however, be repl aced by that of the IRA (see also Chapter IV(2)).53  
In 2004, the IMEBA (including the IMEBA on e xports) raised Ur$962.5 million (US$33.6 million), 
corresponding to 1.37 per cent of total fiscal earnings.54 
95. The Contribución para el Financiamiento de la Seguridad Social - COFIS (Contribution to 
the Financing of Social Security) was introduced on  1 June 2001.  It is levied on imported products 
and on domestic production of industrialized goods (goods originating in the manufacturing and 
mining industries55) subject to VAT (exceeding 0 per cent) or the IMESI.56  The COFIS is a tax of 
3 per cent of the total net amount agreed or invo iced in the case of domestic products;  the tax 
increases by 21.75 per cent (i.e. 3.6525 per cent) of the customs value plus tariffs in the case of 
imported products.57  In 2004, the COFIS raised Ur$149.8 million (US$5.2 million) and accounted for 
0.21 per cent of total fiscal earnings.58 
96. According to Decree No. 270/004 of 30 July 2 004, water and electricity services were also 
subject to this tax between 1 J une 2002 and 1 August 2004, when the tax applicable was lowered to 
0 per cent.  Small companies whose earnings do not exceed an amount fixed annually by the 
Executive are exempt from the COFIS.  Imports and domestic production of the following products 
are also exempt:  movable items intended direc tly for production;  electronic data-processing 
equipment;  improvements to fixed assets for use in  industrial or agricultural activities;  intangible 
assets such as trademarks, patents, industrial designs, liens, copyright, goodwill, trade names and 
concessions granted for prospection, cultivation, mining or exploitation of natural resources;  and 
other goods, processes, inventions or creations  which incorporate a technological innovation and 
involve technology transfer, subject to a decision by the Executive. 
(vi) Import prohibitions, restrictions and licences 
97. Import prohibitions and restrictions are mainly imposed for sanitary or phytosanitary, health, 
safety, security or environmental protection reasons (Table III.8).  All the products listed in the table 
are totally banned, with the exception of used vehicles. 
                                                      
51 Ministry of the Economy and Finance (2005). 
52 Wool and sheep and bovine hides, bovine animals and sheep, pigs, cereals and oilseeds, milk, poultry 
products, bee-keeping products, rabbit-breeding products, flowers and seeds, horticultural and fruit products and 
citrus fruit products. 
53 Harmonized Text of the Directorate-General of Ta xation, Title 9, Tax on the Sale of Agricultural 
Goods (1996). 
54 Ministry of the Economy and Finance (2005). 
55 This also includes agricultural products that have been subject to handling or processing involving an 
industrial process, unless this was neces sary in order to preserve  the product in its natura l state or to package it. 
56 Law No. 17.345 of 31 May 2001. 
57 Harmonized Text of the Directorate-General of Taxation, Tax Contribution to the Financing of 
Social Security (COFIS). 
58 Ministry of the Economy and Finance (2005). WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 50 
 
 
98. Furthermore, Law No 12.679 of 17 December 1959 empowers the Executive, inter alia , "to 
prohibit in general or in particular, for a peri od not exceeding six months, the full or partial 
importation of any type of merchandise, articles, pr oducts or goods that are expendable, luxury items 
and/or in competition with the domestic industr y";  this ban may be renewed through further 
decisions. 
Table III.8 
Import prohibitions in effect during the period 1998-2005 
Product Reason given Legal basis 
Asbestos:   
Products containing asbestos, NCM 6811 and 6812.50.00.00a To protect human health Decree No. 154 of 30/04/02 
Arms and ammunition:   
Arms and ammunition for the exclusive use of the army, the navy and the 
police;  incendiary or explosive ammunition or dum-dum ammunition To guarantee national 
security Decree-Law No. 10.415 of 
13/02/43 
Alcoholic beverages, liquids and vinegar:   
Wine (in containers exceeding one-litre capacity)  Decree No. 325 of 3/09/97; 
Resolution 45/96 of 1996; 
Decree No. 356 of 4/07/91 
Containers;  equipment and materials in contact with foodstuffs:    
Food packaged in containers that contain lead (with the exception of 
those containing the parts of lead pe r million allowed by the regulations)  To protect human health Law No. 17.775 of 20/05/04 
Narcotics and psychotropics:    
Narcotics and psychotropics (exclusi vely imported by the Ministry of 
Public Health) 
 To combat improper use of 
drugs Decree No. 454 of 20/07/76; 
Law No. 14.294/74 of 1974; 
Law No. 17.016 of 22/10/98 
Medicines:   
Pharmaceutical preparations that contain Triazolamb as an active 
ingredient To protect human health Resolution of 4/06/92 
Other products of the chemical and related industries:   
Aerosol containers, any type of foam, refrigerated cabinet s, solvents and 
sterilizers, central air-conditioning units and other products To protect the environment Decree No. 345 of 23/09/04 
Paints for buildings, also for decora tive, household or work use, with a 
lead content that exceeds the ma ximum level laid down in the 
regulationsb To protect the environment Law No. 17.775 of 20/05/04 
Naphtha with a total lead content exceeding 13 mg/l  To protect the environment Law No. 17.775 of 20/05/04 
Pesticides and similar products:   
Organochloride-based insecticid es for all agricultural usesb To protect the environment Resolution of 23/09/97 
Phytosanitary products with the followi ng bases:  ethyl-parathion for all 
agricultural usesb;  methyl-parathion for agricultural usec;  
monocrotophos for agricultural useb;  phosphamidon for all agricultural 
usesc To protect the environment Resolution of 30/01/02 
Food products:   
Potassium bromate intended for us e in foods, including beveragesa To protect human health Decree No. 27 of 22/01/04 
Wheat flour, wheat products and food prepared using wheat, which 
exceed the maximum limit fixed (by Decree No. 533/001 of the 
Executive of 28 December 2001) for the toxin deoxinivalenol (DON), 
namely, 1 mg/kg. (1 ppm)b To protect human health Decree No. 470 of 4/12/02 
Products and equipment for veterinary use:   
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:  Furazolidone, Nitrofurazone, 
Nitrofurantoin, Furaltadone, Nifurprazine, Nifuraldezone and their 
different saltsa To protect human health Internal Circular No. 103 of 
1/08/98, MGAP 
Table III.8 (cont'd) 
 Uruguay WT/TPR/S/163/Rev.1 
 Page 51 
 
 
Product Reason given Legal basis 
Growth promoters or fattening products for bovine species, sheep, pigs, 
horses and poultry, subsequently to be used for human consumption 
which contain arsenic or antim ony substances in their formulasa To protect human health Decree No. 219 of 10/05/89 
Veterinary medicines used to boos t growth or fatten bovine species, 
sheep, pigs, horses or poultry which include the following in their 
formulas:  substances with an oestrogenic hormonal effect and 
thyreostatic action;  endogenous or natu ral hormonal anabolics, as such or 
chemically modified, and substances  with oestrogenic or androgenic 
anabolic action or gestagen e action of exogenous origina To protect human health Decree No. 915 of 28/12/88 
Use of protein concentrates and bone meal from mammals for feeding 
ruminants, canine and feline animals To protect human and 
animal health Decree No. 139 of 17/04/96 
Use of prohibited products and by-products  in ruminant feed:  proteins of 
animal origin with the exception of dairy or fish products;  non-
deproteinized sebum with a maximum content of insoluble impurities not 
exceeding 0.15 per cent by weight a nd products derived therefrom;  
bicalcium phosphate containing protei n or fat residues;  gelatine or 
collagen prepared from bones or hides and skins from the heads of 
ruminants;   non-calcinated bone meal;  litter from poultry farmsd To protect human and 
animal health Decree No. 241 of 14/07/04 
Chloramphenicol base and its salts, e ither alone or combined with other 
chemical products, in the raw material  state, or finished products or 
products incorporated in animal feed To protect human and 
animal health Resolution of 27/11/86 
Hazardous waste To protect the envi ronment Law No. 17.220 of 11/11/99 
Vehicles:   
Chassis of heading NCM 8706 (temporary  ban) To guarantee safety and to 
protect the environment Law No. 17.887 of 19/08/05 
Used vehicles 
Used vehicles:  automobiles and li ght goods vehicles (up to 1,500 kg. 
load capacity);  buses;  lorries;  semi -trailer tractors;  chassis with or 
without engines;  trailers or semi-trailers;  coachwork and/or cabins;  
motorcycles (including motorized bicy cles) and bicycles equipped with 
auxiliary motors, with or without sid ecars, sidecars, as well as used spare 
parts and accessories for such vehicles (temporary ban)  
To guarantee safety and to 
protect the environment   
Law No. 17887 of 19/08/05  
a Manufacture is also prohibited. 
b Marketing is prohibited.  c Registration and application are prohibited. d Use is prohibited. 
 
Source : WTO Secretariat. 
 
99. Some products may only be imported by especia lly-authorized entities.  Crude petroleum and 
its by-products, liquid, semi-liquid and gaseous fuel s (except asphalt and its by-products) may only be 
imported by the Administración National de Combustibles, Alcohol y Portland - ANCAP  (National 
Fuel, Alcohol and Portland Cement Authority), a State-trading enterprise.  Narcotic drugs in 
Schedules I and II of the 1961 New York Single Co nvention on Narcotic Drugs may only be imported 
by the Ministry of Public Health.59 
100. Under Decree No. 388/000 of 27 December 2000,  in January 2001 a 60-day ban was imposed 
on imports of refined sugar (headings NCM 1701.91 .00.00 and 1701.99.00.00) in order "to enhance 
the competitiveness of the sector using raw sugar as an input in industrial processing".  This ban was 
extended for a further 30 days under Decree No. 55/001 of 1 March 2001.  In April 2001, by means of Decree No. 121/001 of 3 April 2001 the import of refined sugar for industrial use was once again 
authorized, while the ban was extended until 1 June 2001 for refined sugar for consumption.  Pursuant 
to Decree No. 132/001 of 20 April 2001, however, 7,000 tonnes of imports by Uruguayan sugar refiners were given a waiver from the ban subject to prior authorization by the MGAP. 
                                                     
 
59 Law No. 14.924 of 31 October 1974 and Decree No. 454/76 of 4 July 1976. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 52 
 
 
101. Uruguay notified the WTO of two Decrees (No. 394/000 of 27 December 2000 and 
No. 275/001 of 17 July 2001) which introduced import licensing schemes in certain cases.60  Uruguay 
also replied to the questionnaire on import licensing procedures.61  The Agreement on Import 
Licensing Procedures was incorporated in domestic legislation by virtue of the ratification of the 
WTO Agreements in Law No. 16.671 of 13 December 1994.62 
102. Some products require import licences (Table III. 9).  According to the information provided 
to the WTO by Uruguay there are no quotas for or restrictions on the importation of goods subject to a licensing obligation.
63  The import of refined s ugar and paper for publishing is  based on an assessment 
of usual consumption by the importing enterprises. 
Table III.9 
Requirements on import licensing  and prior authorization in effect during the period 1998-2005 
Product Requirements and characteristics Legal basis 
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, 1517.90.10.00 and 
1517.90.90.00) National Directorate of Industry (DNI) automatic import 
licensing regime for price control purposes (in effect since 
November 2001). Decree No. 275/001 of 17 July 2001
a  
Refined sugar for industrial use Automa tic import licensing regime intended, inter alia , to 
protect raw sugar processing firms in accordance with 
Decree No. 388/00 (in effect since January 2003). In order to obtain a licence a nd be eligible for the tariff 
exemption, firms must register with the LATU, which 
checks the final use of the sugar. Licences may only be requested by industrial firms. The maximum volume per request corresponds to expected consumption for 90 days.  Decree No. 388/000 of 
27 December  2000 and Resolution 
S/NRO/001 of 23 February 2001
a 
Footwear DNI automatic import licensing regime for statistical 
purposes.  Decrees No. 265/001 of 11 July 2001, 
No. 342/002 of 29 August 2002 and 
No. 251/005 of 15 August 2005a  
Certain textiles DNI automatic import licensing regime for statistical 
purposes (in effect since February 2001).  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 
Products of the automotive 
industry DNI automatic import licensing regime for the purpose of 
fiscal incentives (in effect since 1970). The DNI is 
responsible for verifying the import price of the vehicles. Decrees No. 128/70 of 13 March 
1970, No. 473/70 of 1 October 1970, 
No. 727/91 of 30 December 1991, No. 316/92 of 7 July 1992, No. 340/96 of 28 August 1996, 
No. 60/99 of 3 March 1999, 
No. 273/99 of 10 September 1999 and No. 332/02 of 22 August 2002
a 
Capital goods  During the period under re view, certificates were required 
for capital goods not produced within MERCOSUR in 
order to obtain tariff conce ssions. Nevertheless, imports 
were allowed without a licence.  Decrees No. 479/82 of 27 December 
1982, No. 487/83 of 29 December 
1983 and No. 279/01 of 17 July 2001b  
New tyres for automobiles, lorries 
and buses During the period under review, non-automatic licences 
were required for quality cont rol purposes. Non-automatic 
licences for the import of tyres required prior certification of product quality by the LATU.  Decree No. 349/98 of 25 November 
1998
b  
  Table III.9 (cont'd) 
 
                                                      
60 WTO documents G/LIC/N/1/URY/2 and G/ LIC/N/1/URY/3 of 9 February 2001 and 
25 September 2001 respectively. 
61 WTO document G/LIC/N/3/URY/3 of 27 July 2005. 
62 WTO document G/LIC/N/1/ URY/1 of 4 October 1996. 
63 WTO document G/LIC/N/3/URY/3 of 27 July 2005. Uruguay WT/TPR/S/163/Rev.1 
 Page 53 
 
 
Product Requirements and characteristics Legal basis 
Imports from free zones  Between 8 April and 1 June 2002, for statistical purposes, 
automatic import licences were required by the 
Directorate-General of Trade for imports from free zones.  Decree No. 112/002 of 1 April 2002 
and Decree No. 189/002 of 27 May 
2002 
Arms and explosives  Prior authorizati on 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, chemical products and solvents Prior authorization from the Ministry of Public Health 
required in order to combat drug abuse.  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 halons. Prior authorization required from the Ministry of Housing, 
Land Management and the Environment (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. As of 1 March 2008, the 
manufacture, introduction, import or export of substances included in Annexes "A" and "B " to the Montreal Protocol 
will be banned. Decree No. 345 of 23 September 2004 
Alien biological control agents 
capable of reproduction for the 
purposes of research or for release into the field in biological control 
activities as well as those used as 
biological pesticides. Prior authorization required from the MGAP in order to 
protect the environment.  Decree No. 144 of 3 June 1998 
Marine turtles CITES certificate for the protection of wild fauna. Decree No. 144 of 3 June 1998  
Marine mammals listed in the 
Convention on International Trade 
in Endangered Species of Wild 
Fauna and Flora (CITES) CITES certificate for the protection of wild  fauna. Decree No. 238 of 2 September 1998 
a Notified in WTO document G/LIC/N/3/URY/3 of 27 July 2005. 
b Notified in WTO document G/LIC/ N/3/URY/2/Rev.1 of 4 March 2003. 
 
Source : WTO Secretariat. 
 
103. The authorities have notified the WTO that the time required for the licensing procedure 
ranges from 48 hours to ten working days.64  All licence applications are processed and issued in 
chronological order and there is no specified period for processing them, nor is there any provision for the urgent processing of licence applications.  The National Directorate of Industry charges UR0.2 per 
licence (in November 2005, 1 UR was worth Ur$237.97, the equivalent of US$10.2).
65 
104. Licences are valid for 60 days, except for those relating to the automotive sector, which are 
valid for 90 days.  There are no penalties for not us ing all or part of a licence.  Licences are not 
transferable, with the exception of those for sugar, which may be transferred subject to the consent of 
the DNI (provided that there is no change in the authorized volume or the industrial firm using the input).
66 
105. In addition to the import licensing regime, the import of some products requires prior 
approval by a government body (Table III.9).  Many pr ior authorizations are also required for sanitary 
or phytosanitary reasons (see section (2)(ix)). 
                                                      
64 WTO document G/LIC/N/3/URY/3 of 27 July 2005. 
65 Ibid.  The Uruguayan peso is adjusted on the basis of the average wage index calculated by the 
National Institute of Statistics. 
66 Ibid. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 54 
 
 
(vii) Contingency measures 
(a) Countervailing and anti-dumping measures 
106. Uruguay has approved by law the Agreement on Subsidies and Countervailing Measures, 
which consequently forms pa rt of domestic legislation67, but no implementing regulations have as yet 
been adopted. Uruguay has notified the WTO that between January 1998 and December 2002, no 
countervailing measure was adopted.68  There is no notification for the period since January 2003, but 
the authorities have indicated that between Ja nuary 2003 and February 2006 no countervailing 
measure was adopted. 
107. The Agreement on Implementation of Article VI  of the General Agreement on Tariffs and 
Trade has been approved by law in Uruguay and, consequently, forms part of Uruguay's domestic 
legislation.69  In 1996, Decree No. 142/996 regulating implementation of this Agreement was 
approved.70  The Committee on Anti-dumping Practices  and the Committee on Subsidies and 
Countervailing Measures examined Uruguay's anti-dum ping legislation in 1997.  Questions were 
raised by Canada71;  Chile72;  Hong Kong, China73;  Republic of Korea74;  Mexico75;  and the United 
States.76 
108. The only change that has occurred since the pr evious review of Uruguay's trade policy has 
been the approval of Decree No. 470/001 of 4 Decemb er 2001, which sets out the criteria for defining 
the "market economy" concept;  the D ecree has been notified to the WTO.77  Uruguay has also 
notified the WTO of the competent investigating authorities for anti-dumping and countervailing matters, namely, the National Directorate of Industr y in the MIEM and the Agricultural Planning and 
Policy Office of the MGAP.
78 
109. In 1998, Uruguay initiated its  first two anti-dumping investigations during the period under 
review, against polyester fibre from the United States  and against edible refined packaged sunflower 
and maize oil (pure or mixed) from Argentina.  Th e authorities have indicated that no measures have 
                                                      
67 WTO document G/SCM/N/1/URY/1 of 27 March 1995. 
68 WTO documents G/SCM/N/40/Add.1/Rev.8 of 7 April 2005;  G/SCM/N/47/Add.1/Rev.7 of 
18 October 2002;  G/SCM/N/52/Add.1/Rev.5 of 18 October 2005;  G/SCM/N/56/Add.1/Rev.5 of 1 May 2003;  
G/SCM/N/62/Add.1/Rev.4 of 18 October 2002;  G/SCM/N/68/Add.1/Rev.3 of 18 October 2002;  
G/SCM/N/75/Add.1/Rev.4 of 24 October 2003;  G/SCM/N/81/Add.1/Rev.4 of 27 April 2004;  G/SCM/N/87/Add.1/Rev.3 of 27 April 2004;  and G/SCM/N/93/Add.1/Rev.3 of 7 April 2005. 
69 WTO document G/ADP/N/1/ URY/1 of 24 March 1995. 
70 WTO document G/ADP/N/1/URY/2 of 5 December 1996. 
71 WTO documents G/ADP/Q1/URY/7 and G/SCM/Q1/URY/7 of 18 July 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
72 WTO documents G/ADP/Q1/URY/5 and G/SCM/Q1/URY/5 of 14 April 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
73 WTO documents G/ADP/Q1/URY/3 and G/SCM/Q1/URY/3 of 14 April 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
74 WTO documents G/ADP/Q1/URY/6 and G/SCM/Q1/URY/6 of 14 April 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
75 WTO documents G/ADP/Q1/URY/4 and G/SCM/Q1/URY/4 of 23 April 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
76 WTO documents G/ADP/Q1/URY/2 and G/SCM/Q1/URY/2 of 14 April 1997 (questions) and 
G/ADP/Q1/URY/8 and G/SCM/Q1/URY /8 of 31 July 1997 (replies). 
77 WTO documents G/ADP/N/1/URY/2/Suppl .1 and G/SCM/N/1/URY/1/Suppl.1 of 
21 December 2001. 
78 WTO documents G/ADP/N/14/Add.20 and G/SCM/N/18/Add.20 of 19 April 2005. Uruguay WT/TPR/S/163/Rev.1 
 Page 55 
 
 
been applied.  In December 2000, Uruguay initiated its third anti-dumping investigation into certain 
types of steel plate from Australia, but halted the investigation in June 2001.79 
110. In 2001, Uruguay initiated four other cases:  grey  Portland cement from Mexico;  edible oil of 
vegetable origin, consisting of mixtures of pure, re fined and packaged oils and pure refined oils from 
Argentina;  porcelain-on-steel immersion heater s from Italy (this was halted in December 2002).80  In 
the case of Portland cement from Mexico, the anti-dumping measures were not applied.  In July 2001, provisional measures were applied to edible oil of vegetable origin consisting of mixtures of pure, 
refined and packaged oils, in the form of a duty amounting to US$0.28 litre
81;  in October 2002, a 
definitive duty of US$0.136/litre was imposed for a period of two years.82  In January 2005, Uruguay 
notified the WTO that the procedure to extend appli cation of this duty had been initiated.  In 2003, 
Uruguay also imposed anti-dumping duties for a period of three years on the import of pure, refined edible oil of vegetable origin from Argentina at  a rate ranging from US$0.02 to US$0.26 depending 
on the enterprise.
83 
111. 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 revise or extend the measures.  
There is a Comisión Asesora  (Advisory Commission) to assess the technical aspects of investigations 
and advise the Executive on the adoption of resolutions.  The Commission comes under the MEF and is chaired by an MEF official;  officials from th e MGAP, the MIEM, the Ministry of Foreign Affairs 
and the 
Oficina de Planeamiento y Presupuesto - OPP  (Planning and Budget Office) are also 
members.  Investigations are conducted by the Oficina de Programación y Política Agropecuaria - 
OPYPA  (Agricultural Planning and Policy Office) in the MGAP (for agricultural products) or the DNI 
in the MIEM (for agro-industr ial and industrial products). 
112. Investigations intended to dete rmine the existence, degree and effects of dumping are initiated 
following a written request sent to the OPYPA or the DNI by the domestic industry or on its behalf.  
The authorities have 20 days in which to decide whethe r the request is in order.  If this is the case, the 
authorities have 30 days in which to decide whether or  not to initiate an inves tigation.  Initiation of an 
investigation is published in the Diario Oficial  (Official Journal) and is not ified to interested parties. 
113. Normally, anti-dumping 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 concluded at least 120 days before the expiry of the 18-month period.  The OPYPA or the DNI must take a decision on whether to impose anti-dumping duties within 30 days of 
the date on which the investigatory procedure e nded and must transmit the proceedings to the 
Advisory Commission. 
114.
 Provisional anti-dumping duties may be impos ed pending the conclusion of a full 
investigation when there has been a preliminary de termination of dumping and of resulting injury to a 
domestic industry, and such a measure is required in  order to prevent injury being caused during the 
investigation.  The amount of the provisional anti-dumping duty may not exceed the margin of 
dumping provisionally calculated, as determined by the OPYPA or the DNI. Provisional duties may 
                                                      
79 WTO documents G/ADP/N/72/URY of 16 February 2001 and G/ADP/N/78/URY of 
14 August 2001. 
80 WTO documents G/ADP/N/78/URY of 14 August 2001, G/ADP/N/85/URY of 30 January 2002, and 
G/ADP/N/98/URY of 16 July 2003. 
81 Resolution No. 949/001 of 19 July 2001 and WTO document G/ADP/N/85/URY of 30 January 2002. 
82 Resolution No. 1.769/002 of 20 October 2002 and WTO document G/ADP/N/98/URY of 
16 July 2003. 
83 Resolution No. 566/003 of 15 May 2003. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 56 
 
 
be imposed for a maximum period of four months.  A ministerial resolution ordering application of a 
provisional measure is required. 
115. By November 2005, there were still no common MERCOSUR anti-dumping and 
countervailing regulations.  These re gulations have been under preparation since the previous review 
of Uruguay's trade policy.  According to the authorities, it is hoped to finalize them in June 2006. 
(b) Safeguard measures 
116. In Uruguay, the WTO Agreement on Safeguards has been approved by law and therefore 
forms part of domestic legislation.84  Since the previous review of Uruguay's trade policy, Decree 
No. 2/99 of 8 January 1999 implementing the Agreement has been adopted.  The safeguards 
legislation was notified in 199985 and was examined by the Committee on Safeguards the same year;  
the United States raised questions.86  The authorities have indicated that no request to initiate an 
investigation has been received since 1998. 
117. Pursuant to Decree No. 2/99, the Executive, actin g in consort with the MEF, the Ministry of 
Foreign Affairs, the MIEM and the MGAP, is res ponsible for adopting resolutions on the application 
of provisional or definitive safeguard measures, as  well as for reviewing, revoking or extending them.  
There is a Comisión de Aplicación  (Application Commission) chaired by an MEF official and 
composed of representatives of the Ministry of Foreign Affairs, the MGAP, the MIEM and the OPP, 
whose responsibility it is to apply the regime.  The Commission also examines and decides on the various issues to be resolved in accordance with the Decree, selects th e body to be responsible for the 
investigation and oversees  all matters pertaining to the investigation. 
118.
 Safeguard measures may be applied by the DNI, the MIEM, the OPYPA in the MGAP, the 
MEF's Trade Policy Advisory Office in coordination with the Foreign Trade Section of the Directorate-General of Trade within the Ministry , or by any other Government body to which the 
Application Commission assigns the task. 
119.
 Requests to apply a safeguard measure must be  submitted to the Application Commission by 
the enterprises or the entities repres enting them, in writing and in duplicate.  If it considers the request 
to be in order, the Application Commission, afte r seeking any advice it deems relevant, issues an 
opinion as to whether or not to initiate an investigation, which must contain a preliminary determination of serious injury or threat of seri ous injury.  The opinion must be published within 
50 days of the date on which the request was submitted. 
120.
 The interministerial resolution on whether to initia te an investigation must be issued within 
30 days of the date of the Application Commission's opinion.  The resolution must be published in the 
Official Journal and notified to the applicant;  any resolution not to proceed with an investigation is 
notified only to the applicant. 
121. The investigatory stage must be concluded with in nine months of being initiated, although 
this period may be extended by a further two m onths in exceptional cases.  Where provisional 
safeguard measures have been applied, the maxi mum period for the investigation is 200 days.  The 
Executive's resolution containing the decision on the adoption of a safeguard measure must be adopted within 15 days of the day following pub lication of the Application Committee's opinion.  
                                                     
 
84 WTO document G/SG/N/1/URY/1 of 3 April 1995. 
85 WTO document G/SG/N/1/URY/1/Suppl.1 of 6 April 1999. 
86 WTO (responses) documents G/SG/Q1/URY/1 of 5 October 1999 (questions) and G/SG/Q1/URY/2 
of 8 November 1999. Uruguay WT/TPR/S/163/Rev.1 
 Page 57 
 
 
Mandatory publication in the Official Journal of  the Executive's resolution on the application of 
safeguard measures constitutes sufficient notifi cation without prejudice to communication to the 
interested parties appeari ng in the investigation. 
122. Safeguard measures may consist of higher impor t duties, in addition to the Common External 
Tariff (in the form of ad valorem  duties, specific duties or a combination of both);  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 domestic industry, which may not exceed four 
years, unless renewed.  The total period of appli cation of a safeguard measure, including the period 
during which a provisional measure is imposed, the initial application period and any extension, may 
not exceed eight years. 
123. 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 preliminary determination. Provisional measures may not  be imposed for more than 200 days. 
124.
 Uruguay has reserved the right to apply the transitional safeguard mechanism provided in 
Article 6 of the Uruguay Round Agreement on Textiles and Clothing87, and also the special safeguard 
provisions in the WTO Agreement on Agriculture to headings HS1001.10.00.90 (durum wheat - 
other) and 1001.90.10.90 (wheat - other).88  Uruguay has notified the WTO that during the period 
1998-2003 it did not apply any special safeguard measures.89  The authorities have indicated that the 
transitional safeguard mechanism has not been utilized either. 
125. The MERCOSUR common regulations on safeguards applicable to third countries determine 
procedures for the application of safeguards by  MERCOSUR (as a single entity) and by each of its 
Member States.90  The safeguard measures envisaged in thes e regulations may not be applied to other 
MERCOSUR countries.  Under the agreements  between MERCOSUR and Chile and Bolivia, 
safeguard measures 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, but do not exclude application of the WTO provisions.  Once the agreements are fully applied, safeguard 
measures will not be a llowed between parties. 
(c)
 Other measures 
126. During the period under review, Uruguay adopted other measures to combat unfair 
competition, based on Law No. 12.670 of 17 December 1959, which empowers the Executive, inter 
alia, "to establish charges not exceeding 300 per cent of  the c.i.f. price of merchandise, articles, 
products and goods that are expendable, luxury it ems and/or in competition with the domestic 
industry". 
127. In January 2001, in order to "combat unfair competition", specific import duties were 
imposed on textile products91 from non-MERCOSUR countries, initially for a period up to 
                                                      
87 WTO document G/TMB/N/11 of 2 March 1995. 
88 Schedule XXXI – Uruguay. 
89 WTO documents G/AG/N/URY/17 of 6 July 1999, 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, G/AG/N/URY/28 of 16 June 2004. 
90 MERCOSUR Decision No. 17/96 " Reglamento relativo a la aplicación de medidas de salvaguardia 
a las importaciones provenientes de países no miembros del MERCOSUR ". 
91 The products appearing in the annex to Decree No. 394/000 and corresponding to headings of 
Chapters 52, 54, 55, 60, 6, 162 and 63. WT/TPR/S/163/Rev.1 Trade Policy Review 
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30 June 2001.92  Pursuant to Decrees No. 248/001 of 29 June 2001, No. 520/001 of 28 December 
2001 and No. 114/002 of 1 April 2002, these duties were progressively extended until 30 June 2002.  They applied at rates ranging from US$1.62 to US$4.55/kg. for fabrics and US$2.80 to US$6.30/kg. for made-up articles.  In the case of made-up artic les, however, if the specific import duty rate was 
lower than that applicable to the main fabric pl us a percentage that varied between 15 and 100 per 
cent, the latter rate applied instead.  In general, if  the specific import duty was lower than the applied 
tariff, the latter was imposed.  Nevertheless, ac cording to Decree No. 394/000 of 27 December 2000, 
specific import duties could not  exceed the bound tariff rates. 
128.
 During the period 18 April 2002 to 2004, specific import duties established under Decree 
No. 137/002 applied to imports of certain products in  order to offset "the consequences for domestic 
production ensuing from the abnormal conditions of competition resulting from the aforementioned regional situation".
93  Initially, the rates were fixed at leve ls ranging from US$0.041 for certain iron or 
steel bars (heading 7214.20.00.10) and US$0.840 fo r hangers, hooks, brackets and similar articles 
(heading 8302.50.00.00).94  The products concerned were the s ubject of numerous changes during the 
period.95  Moreover, in 2003, Decree No. 2/003 of 2 January 2003 authorized the MEF, as an 
exceptional measure, to determine specific dut ies also for products not covered by Decree 
No. 137/002.  According to the authorities, in pr actice the only country of provenance for which 
regional and sectoral incentives, promotion zones a nd other incentives were noted was Argentina;  
Argentine enterprises not affected by the regional incentive policies were exempt from the application 
of specific duties from September 2003 onwards.  U nder Decree No. 550/003 of 31 December 2003, 
however, since January 2004 the MEF may only apply these duties in special circumstances and for 
the products listed in the annex.  Since January 2004, some products96 from Argentina have been 
subject to specific duties ranging from US$0.033/kg. for paint (heading 3210.00.10.00) and US$0.857/kg. for certain epoxy resins (heading 3907.30.19.00).
97 
(viii) Standards and technical regulations 
129. The Instituto Uruguayo de Normas Técnicas - UNIT  (Uruguayan Technical Standards 
Institute) is a private institution res ponsible for developing standards at the national level.  It prepares 
and approves standards through specialized technica l committees, certifies products and services as 
well as quality systems.98  The UNIT is a member of a numb er of international standardization 
organizations.99 
130. In September 1997, the UNIT accepted the Code  of Good Practice for the Preparation, 
Adoption and Application of Standards in Annex 3 to the WTO Agreement on Technical Barriers to 
Trade.100  Uruguay notified its national enquiry points: the Dirección General para Asuntos 
                                                      
92 Decree No. 394/000 of 27 December 2000. 
93 Decree No. 137/002 of 18 April 2002, Decree No. 2/003 of 2 January 2003, and Decree No. 261/003 
of 30 June 2003. 
94 National Directorate of Customs, O/D No. 63/2002 of 30 May 2002.  The products correspond to 
HS Chapters 15, 19, 21, 25, 32, 33, 34, 39, 48, 72, 73, 83 and 94. 
95 For details on the changes, see National Directorate of Customs, Ordenes del Día , 2002-2005, 
available at:  http://www.aduanas.gub.uy. 
96 These products correspond to HS Chapters 17, 18, 19, 21, 32, 33, 34, 39, 48 and 85. 
97 National Directorate of Customs, O/D No. 77/2003 of 9 July 2003. 
98 WTO document G/TBT/CS/N/82 of 20 October 1997. 
99 World Quality Council, Pan American Standards Comission (COPANT), International Organization 
for Standardization (ISO), International Electrot echnical Commission (IEC), Mercosur Standardization 
Association (AMN) and Occupational Health and Safety Assessment Series (OHSAS).  UNIT, 
Representatividad Internacional , available at:  http://www.un it.org.uy/Acerca/repres.asp. 
100 WTO document G/TBT/CS/2/Rev.11 of 4 March 2005. Uruguay WT/TPR/S/163/Rev.1 
 Page 59 
 
 
Económicos Internacionales  (Directorate-General for Internationa l Economic Affairs) in the Ministry 
of Foreign Affairs, the Dirección General de Comercio  (Directorate-General of Trade) in the MEF 
and the Trade Information Service.101  It has also notified two technical regulations adopted since the 
last review of its trade policy (ozone-depleti ng substances and quality standards for carrots).102  The 
Directorate-General for Internationa l Economic Affairs in the Ministry of Foreign Affairs acts as the 
notification centre.103  In 1999, Uruguay submitted a declaration on the implementation and 
administration of the TBT Agreement pursuant to Article 15.2 thereof.104 
131. The UNIT is part of a national standardiza tion scheme created in 1997 and called the 
“Sistema Uruguayo de Acreditación, Normalizaci ón, Certificación, Calibración and Ensayo” 
– SUANCCE  (Uruguay Accreditation, Standardization,  Certification, Calibration and Testing 
Scheme).105  The SUANCCE also includes the Instituto Nacional de Calidad – INACAL  (National 
Institute for Quality), which replaced the Nati onal Committee at the end of 2005, and the 
Accreditation Body.  The INACAL was established by Law No. 17.930 of 23 December 2005 and is 
managed and run by an Executive Director.  Law No. 17.930 also provides for the establishment of a 
Consejo Asesor Honorario  (Honorary Advisory Council) composed of nine members representing the 
areas of activity dealt with by the Institute, four of whom must be representatives of the private sector.  
The Law also states that the ob jectives of the INACAL are, inter alia , to promote greater 
competitiveness in enterprises as a means of incr easing exports on an ongoing basis;  to give 
consumers technical support in regard to quality as the basis for choice;  and to administer the 
National Quality Award. 
132. The Organismo Uruguayo de Acreditación – OUA  (Uruguayan Accreditation Organization) 
was set up in January 1999 as a private institutio n.  The UNIT and the LATU (see below) were 
invited to join its governing boa rd, but without voting rights.  The OUA is responsible for accrediting 
calibration and testing laboratories,  as well as organizations that certify quality control schemes, 
products, services and processes, and for approving  inspectors.  Pursuant to Law No. 17.930, the 
UNIT was the first body to be accredited by the OUA. 
133. The LATU is responsible for controlling the quality  of imported food products (see below).  It 
is a founding member of the Inter-American Metrology System (IMS).  Since October 1999, calibration services for weights, balances a nd temperature have been accredited by the 
Deutscher 
Kalibrierdienst (DKD)  of Germany.106  The MGAP, through the Dirección General de Servicios 
Agrícolas  (Directorate-General of Agricultural Servi ces) controls the quality of phytosanitary 
products and raw materials, as well as animal feed  and live plants (see also section (2)(ix)).  The 
Instituto Nacional de Semillas – INASE  (National Seed Institute) cont rols the quality of all plant 
structures used for sowing or breeding. 
134. In addition to the foregoing, there are other in stitutions with quality c ontrol responsibilities in 
specific sectors such as telecommunications and el ectricity.  The State enterprise ANTEL certifies 
telecommunications equipment;  in the electricity  sector, certification is the responsibility of LATU 
                                                      
101 WTO document G/TBT/ENQ/26 of 7 March 2005. 
102 WTO documents G/TBT/Notif.99.37 of 5 February 1999, and G/TBT/N/URY/1 of 
4 November 2003. 
103 WTO document OMC G/TBT/2/Add.54 of 26 May 1999. 
104 Ibid. 
105 Decree No. 285 of 13 August 1997. 
106 LATU, Sector Metrología Científica e Industrial , available online at:  http://www.latu.org.uy/portal/ 
page?_pageid=354,230672&_dad=portal&_schema=PORTAL&df_cod_sector=MET. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 60 
 
 
Sistemas S.A.  (in addition to the UNIT and the LATU)107, 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 any other cer tification organization recognized by the URSEA 
(Energy and Water Services Regulatory Unit) that has a commercial presence in Uruguay. 
135.
 The goal of Uruguay's standardization policy contin ues to be to protect public health, safety, 
consumer rights, the environment and Uruguay's reputa tion as an exporter.  The technical regulations 
generally follow regional or inte rnational guidelines and apply e qually to domestic and imported 
products (see Table III.10).  At the regional leve l, UNIT participates in the development of 
MERCOSUR and COPANT standards.  At the inte rnational level, UNIT endorses international 
standards or specifications such as those of the ISO or the IEC.108  In November 2001, a memorandum 
of understanding was signed with ASTM International.109 
Table III.10 
Some technical regulations 
Product or requirement Legal instrument 
Labelling:  
All products  Decree No. 141/92 of 2 April 1992  
Alcohol and alcoholic beverage s Law No. 16.753 of 13 June 1996 
Footwear Decree No. 65 of 18 February 2000  
Cigarettes, cigars and other tobacco products Decree No. 36 of 25 January 2005 
Medical equipment and therapeutic devices Decree No. 165 of 8 June 1999  
Fruit, vegetables and flowers D ecree No. 929 of 30 December 1988 
Medicines and cosmetics Decree No. 521 of  22 September 1984 and Decree No. 324 of 
12 October 1999  
Pesticides Decree No. 149 of 15 March 1977 ;  Decree No. 294/004 of 
11 August 2004 
Food products Decree No. 315 of 5 July 1994, Decree No. 141 of 2 April 1992 and 
Decree No. 41 of 25 January 1993 
Textile products Decree No. 64 of 18 February 2000 
Wine "of superior quality" Decree No. 283 of 16 June 1993 
Imported wine of "superior qua lity" with an appellation of 
recognized origin (DOR) Decree No. 431 of 21 September 1994  
Other regulations adopted since 1998:  
Adhesives used to make containe rs and equipment to be used 
in contact with food Decree No. 340/004 of 23 September 2004, giving effect to Resolution 
No. 27/99 of the GMC 
Additives and their maximum concentrations for food category 19 Decree No. 22/001 of 23 January 200 1, giving effect to Resolution 
No. 54/98 of the GMC 
Additives and their limits for specified categories of food Decree No. 33/001 of 31 January 2001, giving effect to Resolution 
No. 73/97 of the GMC 
Additives and their maximum concentrations for various categories of food Decree No. 20/001 of 23 January 200 1, giving effect to Resolution 
No. 74/97 of the GMC  
Combinations of drugs containi ng anorectics in medicines and 
magistral preparations Decree No. 210/00 of 25 July 2000, giving effect to Resolution 
No. 39/99 of the GMC 
Children's bicycles Decree No. 377/004 of 21 October 2004, giving effect to Resolution 
No. 45/03 of the GMC 
Cosmetics (quantitative indication)  Decree No. 243/001 of 27 June 2001, giving effect to Resolution 
No. 50/00 of the GMC 
Multilayer PET containers to be used to bottle non-alcoholic aerated beverages  Decree No. 253/005 of 15 August 2005, giving effect to Resolution 
No. 25/99 of the GMC  
 Table III.10 (cont'd) 
 
                                                      
107 LATU Sistemas S.A.  is an organization linked to the Austri an Quality Association (ÖVQ), which is a 
member of the European Organization for Quality  (EOQ);  this is accredited by the OUA. 
108 Information online at UNIT, Normalización .  Available at:  http://www .unit.org.uy/N ormalizacion/ 
index.asp. 
109 ASTM International was formerly known as th e American Society for Testing and Materials. Uruguay WT/TPR/S/163/Rev.1 
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Product or requirement Legal instrument 
Containers and articles of cellulose fibre in contact with food Decree No. 163/001 of 8 May 2001, giving effect to Resolution 
No. 35/97 of the GMC 
Containers and elastomer articles to be used in contact with food  Decree No. 164/001 of 8 May 2001, giving effect to Resolution 
No. 54/97 of the GMC 
Wheat flour Decree No. 265/002 of 11 July 2002, giving effect to Resolution 
No. 09/2002 of the GMC  
Blood derivatives of plasma origin Decree No. 270/ 000 of 19 September 2000, giving effect to Resolution 
No. 33/99 of the GMC 
Toys Decree No. 388/005 of 7 October 2005 
Honey (identity and quality)  Decree No. 105/001 of  27 March 2001, giving effect to Resolution 
No. 89/99 of the GMC  
Bell peppers (sweet peppers)  Decree No. 193/998 of 22 July 1998, giving effect to Resolution 
No. 142/996 of the GMC 
Regenerated cellulose film to be used in contact with food  Decree No. 167/001 of 8 May 2001, giving effect to Resolution 
No. 55/97 of the GMC 
Ceramic tiles for covering (quality control)  Decree No. 359/001 of 6 September 2001, giving effect to Resolution 
No. 16/01 of the GMC  
Cosmetic and make-up products marketed in nominal quantities of 5g or ml to 20g or ml (quantitative indication)  Decree No. 244/001 of 27 June 2001, giving effect to Resolution 
No. 49/00 of the GMC  
Household hygiene products w ith a hypochlorite-added base 
(javel water with additives /bleach/chlorine water with 
additives)  Decree No. 443/001 of 13 November 2001, giving effect to Resolution 
No. 57/98 of the GMC  
Pre-measured industrial products (net content)  Decree No . 358/001 of 6 September 2001, gi ving effect to Resolution 
No. 18/01 of the GMC 
Medical products (basic safety and efficacy requirements) Decree No. 152/001 of 3 May 2001, giving effect to Resolution 
No. 72/98 of the GMC 
Disinfectant hygiene products (pesticides) for household use Decr ee No. 180/000 of 14 June 2000, giving effect to Resolution 
No. 49/99 of the GMC  
Paper serviettes, towels and handkerchiefs (indication of the 
nominal content)  Decree No. 245/001 of 27 June 2001, giving effect to Resolution 
No. 02/01 of the GMC  
Cosmetic sunscreens  Decree No. 257/004 of 22 July 2004, giving effect to Resolution 
No. 26/02 of the GMC  
Note: GMC – MERCOSUR, Common Market Group. 
 
Source : WTO Secretariat. 
 
136. Standards are prepared by over 30 special ized technical committees which include 
representatives from the respective sectors chosen on  the basis of requests from official institutions 
and private enterprises.110  The standards prepared by the UNIT cover a wide variety of sectors and 
products such as quality management and guarantees,  building materials, electrotechnical materials, 
safety, food products, textiles, paper,  timber, firefighting equipment, gas containers, drawings, metals, 
sanitary ware, hides and skins and fertilizers.  Si nce it was set up in 1939, UNIT has developed 1,800 
standards and granted 250 certificates for systems and products to over 120 enterprises.111  I n  
October 2005, 1,643 standards were in force.112  Standards have been adopted in a wide variety of 
areas.113  The authorities have indicated that almost all the standards are based on international and 
regional standards. 
                                                      
110 Information online at UNIT, Normalización .  Available at:  http://www .unit.org.uy/N ormalizacion/ 
index.asp. 
111 Information online at UNIT, Acerca de UNIT . Available at:  http://www.unit.org.uy/Acerca/ 
activ.asp. 
112 Information online at UNIT, Catálogo de normas .  Available at:  http://www.unit.org.uy/Catalogo/ 
catalogo_02.asp. 
113 UNIT's areas of activity include the following:  general, units and symbols;  quality management;  
environmental management;  management of occupational risk prevention;  technical  design;  access to physical 
media;  building materials, pressuri zed containers;  fuel; firefighting e quipment;  flooring;  electrotechnical WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 62 
 
 
137. The Executive has made many standards into technical regulations (which are mandatory).114  
The majority of the technical regulations are based on MERCOSUR "technical regulations" (in other 
words, standards that must be adopted by the MERCOSUR members) (Table III.10). 
138. Technical regulations also apply in the telecommunications sector for certain types of 
equipment, namely, subscriber terminals;  or dinary telephone equipment;  special telephone 
equipment;  modems;  ordinary fax machines;  tele tax detectors;  special fax machines;  private 
telephone exchanges;  wireless te lephone equipment;  dialling blocke rs;  radiotelephone couplers;  
automatic keys;  teletax transmission equipment;  ca ller identification equipment;  mobile telephony;  
rural telephony;  ISDN terminal equipment (integra ted services network);  and charge calculating 
equipment for public telecommunications centres.115  The institution responsible for regulating and 
controlling telecommunications activities is the URSE C.  In the electricity sector a number of 
technical regulations have been adopted since the previous review of Uruguay's trade policy, dealing 
mainly with matters of safety and quality.116  The Unidad Reguladora de Servicios de Energía y Agua 
- URSEA  (Energy and Water Services Regulatory Unit) is  responsible for regulating the sector and in 
2002 it replaced the former Unidad Reguladora de la Energía Eléctrica - UREE  (Electric Power 
Regulatory Unit). 
139. An Interministerial Committee, set up unde r Decree No. 164/998, examines all technical 
regulations issued by the Ministries before they ente r into force in order to ensure that they comply 
with the Agreement on Technical Barriers to Trade.  The Commission is compos ed of representatives 
of the Office of the President of the Republic and the following Ministries:  Foreign Affairs;  
Economy and Finance;  Industry, Energy and Mining;   Public Health;  Livestock, Agriculture and 
Fisheries;  and Housing, Land Management and the Environment.117 
140. Uruguay recognizes the testing done in the expor ting country if there is a mutual recognition 
agreement.  UNIT has voluntary mutual recognition ag reements on the product certification with the 
Asociación Española de Normaliz ación y Certificación - AENOR  (Spanish Standardization and 
Certification Association), the Ente Nazionale Italiano di Unificazione - UNI  (Italian National 
Unification Authority) and the Istituto Italiano della Marchia de Qualità - IMQ  (Italian Quality Mark 
Institute). 
141. The imported foods and beverages determined by the MIEM must be inspected by the LATU;  
domestic products are inspected by the Intendencia  (municipal authority).  In order to obtain a 
certificate from the LATU permitting their sale, they must not pose a risk to human health.118  
                                                                                                                                                                     
materials;  textiles;  sanitary ware and tubes;  safety equipment;  personal protection;  calculation of structures; 
timber, pulp, paper and paperboard;  alcoholic beverages;  food products (oil, meat, flour, etc.);  metals (ferrous and non-ferrous);  fertili zers;  animal feed products;  polyurethane foam;  bituminous  materials;  microbiology;  
rubber;  leather industry;  cleaning articles;  pigments, paints and solvents;  and drinking water.  Information 
online from the UNIT, Áreas de normalización .  Available online at:  http ://www.unit.org.uy /Normalizacion/ 
areas_normalizac.asp. 
114 Information online at UNIT, Normalización .  Available at:  http://www .unit.org.uy/ Normalizacion/ 
index.asp. 
115 Information online at ANTEL, Condiciones Necesarias de Homologación .  Available at:  
http://www.antel. com.uy/portal/hgxpp001.a spx?2,373,913,O,S,0,MNU;E;293;2;MNU. 
116 Regulations on the Safety of Low-Voltage Electrical Equipment (Resolutions UREE, unnumbered 
of 11 October 2002, No. 6/003 of 20 May 2003, No. 8/003 of 6 June 2003, No. 27/004 of 18 October 2004, and 
No. 21/005 of 10 March 2005);  Regulations on the Commercial Measurement System (SMEC) (Resolution UREE No. 14/002 of 27 November 2002);  Regulations on Service Quality in the Distribution of Electric Power 
(Resolutions UREE No. 29/003 of 24 December 2003 and No. 5/005 of 17 January 2005). 
117 WTO document OMC G/TBT/2/Add.54 of 26 May 1999. 
118 The LATU also grants quality cer tificates for products for export. Uruguay WT/TPR/S/163/Rev.1 
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Pursuant to Decree No. 338/82, if the imported pro ducts comply with the technical regulations and 
labelling criteria, the LATU grants a marketing certificate within a period of 12 working days.119 
142. Under Decree No. 141/92 of 2 April 1992, the Dirección Nacional de Comercio y Defensa del 
Consumidor  (National Directorate of Trade and Consumer  Protection) in the MEF is responsible for 
ensuring compliance with labelling requirements.  According to the Decree's provisions, all products 
to be sold must bear a label giving as a minimum the following information in Spanish:  name and 
origin of the product, name and address of the produ cer or importer, weight, sell-by date, ingredients, 
instructions and storage conditions.  The auth orities have indicated that Uruguay applies the 
MERCOSUR regulations on marking, labelling and packaging. 
143. According to Law No. 16.753 of 13 June 1996 , 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 "superior quality" wines w ith an appellation of recognized origin (DOR) 
must bear another label approved by the Nationa l Wine Growing Institute.  A number of other 
products are subject to special labelling requirements (Table III.10). 
144.
 MERCOSUR countries have made efforts to harm onize standards.  The regional institution 
responsible for this task is the MERCOSUR Sta ndardization Association (AMN).  The AMN is 
composed of the national standardization organi zations in MERCOSUR member countries;  similar 
organizations in Bolivia and Chile belong to it as invited members. 
145. In October 2005, there were 493 standards at the MERCOSUR level, of which 131 were the 
subject of adoption at the national level and 11 we re pending approval.  The work programme covers 
a further 623 proposed standards.120  The adoption of MERCOSUR standa rds as standards or technical 
regulations by each member State is voluntary. 
(ix) Sanitary and phytosanitary measures 
146. Uruguay has notified that its enquiry point for sanitary or phytosanitary measures and the 
authority responsible for notifications is the Dirección de Organismos Económicos Internacionales  
(Directorate of International Economic Organiza tions) in the Ministry of Foreign Affairs.121  Since the 
previous review of its trade policy, Uruguay has notified the WTO of three sanitary measures:  
emergency measures to prevent the contamination of food by dioxins;  sanitary requirements for the 
import of poultry and poultry products depending on  national regulations on Ne wcastle Disease;  and 
the adoption of evaluation criteria laid down by th e Scientific Steering Committee of the European 
Commission on animals of species liable to transmissible spongiform encephalopathy and their 
products.122 
147. It is the MGAP's responsibility to draw up and implement sanitary and phytosanitary 
protection programmes in the agriculture and fisheries sector (see also section (2)(viii)).  It is also 
responsible for ensuring compliance with sanitary an d phytosanitary standards;  quality standards for 
agricultural inputs and veterinary products;  and st andards on pesticide residues in plants and products 
for treating animals.  Pursuant to Decree No. 328/ 993 of 9 July 1993, it is also responsible for 
                                                      
119 WTO (1998). 
120 Information online at the AMN.  Available at: http://www.amn.org.br. 
121 WTO documents G/SPS/ENQ/18 of 20 December 2004 and G/SPS/NNA/8 of 20 December 2004. 
122 WTO documents G/SPS/N/URY/3/Rev.1 of 14 July  1999; G/SPS/N/URY/4 of 16 January 2001; 
and G/SPS/N/URY/5/Rev.1 of 1 October 2002. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 64 
 
 
monitoring the quality and composition of animal feed.  In 2001, under Resolution DGSA/DGSG 
05/2001 of 22 June 2001, a Comisión Técnica Coordinadora en Mat eria de Importación de Alimentos 
para Animales  (Coordinating Technical Commission for the Import of Animal Feed) was set up 
within the Ministry.  It is composed of two delegates from the Dirección General de Servicios 
Ganaderos (DGSG)  (Directorate-General of Livestoc k Services) and two others from the Dirección 
General de Servicios Agrícolas (DGSA)  (Directorate-General of Agricultural Services). 
148. The DINARA draws up and monitors compliance with standards for fisheries and fish 
products.  These apply to fish products for human or animal consumption, as well as their processing, 
storage, transport and marketing.123  The regulations and controls applied by the DINARA follow the 
guidelines laid down, inter alia , by the FAO-WHO and the Codex Alimentarius.124 
149. Decree No. 55/003 of 6 February 2003 provides that the Ministry of Public Health (MSP) 
shall lay down the sanitary requirements for food  products for human consumption on the basis of 
advice from the Directorate-General of Health, wh ich in 2003 replaced the Ministry's Technical 
Commission.  The standards laid down by the Ministry  are based on those in the Codex Alimentarius.  
The MSP has delegated certain responsibilities to  municipal authorities and to the MGAP.  For 
example, the municipal authorities ensure compliance with the National Bromatological 
Regulations125 and the MGAP is responsible for monito ring hygiene-sanitary conditions in the 
facilities within its sphere of competence that ar e involved in the production, industrial processing and 
preparation of food products. 
150. 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.126  In addition, the 
products may be subject to other requirements such as prior authorization or registration 
(Table III.11). 
Table III.11 
Sanitary and phytosanitary requirements for imported goods 
Product Requirements Legal basis 
Goods of plant origin Request for the Acreditación Fitosanitaria de 
Importación  - AFIDI (Phytosanitary Import 
Accreditation) or prior declaration depending on the phytosanitary risk posed by the goods, to be sent to the 
Dirección General de Servicios Agrícolas  (Directorate-
General of Agricultural Serv ices) in the MGAP, within 
five working 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 
Fish products, by-products and 
derivatives Prior import authorization by the INAPE Decree No. 213/97 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 
Table III.11 (cont'd) 
                                                      
123 WTO (1998). 
124 Ibid. 
125 Decree No. 315/994 of 5 July 1994, incorporating the food standards agreed at the MERCOSUR 
level. 
126 A sanitary or phytosanitary certificate is requir ed for shipments of fresh fruit, plants, seeds, 
potatoes, parts of plants, unmanufactur ed tobacco, all live animals, bovine meat, prepared meat, milk and dairy 
products, fish, seafood, shellfish, poultry and all products of a similar nature. Uruguay WT/TPR/S/163/Rev.1 
 Page 65 
 
 
Product Requirements Legal basis 
Eggs for incubation and one-
day-old chicks Prior authorization by the Animal Health Di vision Resolution No. 37 of 31 July 2003 of the 
Directorate-General of Livestock Services 
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 Directorate-General of 
Livestock Services MGAP Resolution of 26 August 1998 
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 importers in the Register of the Markets 
and Ports Division of the Dir ectorate 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 animal 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 
Source : WTO Secretariat. 
 
151. Certain products may not be imported for sanitary reasons (Table III.12). 
Table III.12 
Import restrictions for sanitary reason s in effect during the period 1998-2005 
Animals and anim al products:   
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 and Cambodia, as 
well as Chinese Taipei, or from those countries where the disease known 
as avian flu might occur Protection of animal life 
and health Decree No. 50/04 of 
11 February 2004 
Veterinary medicines used to boost growth 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 
Source : WTO Secretariat. 
 
152. Pursuant to Law No. 3.606 of 13 April 1910;  Regulatory Decree of 8 June 1934;  Decree 
No. 14 of 12 January 1993;  and External Circular No. 99/06 of 7 February 1994 of the BROU Division for the Control of International Trade, the import of animals or animal products is subject to 
inspection by the Animal Health Police when they arri ve in Uruguay.  The diseases subject to sanitary 
measures are listed in Law No. 3.606 of 13 April 1910  of the Animal Health Police.  The animals are 
subject to quarantine according to the OIE regula tions on quarantine controls.  Under this Law (as 
updated), the cost of these measures, such as quara ntine 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 certain diseases, for example, transmissible spongiform encephalopathy
127, bovine brucellosis128, 
and salmonellosis.129 
                                                      
127 Resolution of the Directorate-General of Livestock Services of 15 January 1996;  Decree 
No. 139/996 of 17 April 1996;  Decree No. 374/996 of 24 September 1996;  Decree No. 313/997 of 
26 August 1997;  DGSG Resolution No. 23/002 of 7 May 2002;  unnumbered MGAP Resolution of 
4 July 2002;  joint DGSA/DGSG Resolution of 7 January 2003;  Decree No. 128/004 of 15 April 2004;  Decree No. 236/004 of 12 July 2004;  and Decree No. 241/004 of 14 July 2004. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 66 
 
 
153. Importers of animal feed must be register ed with the DGSA and the goods are subject 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 issues the 
corresponding certificates.  This Decree also prescrib es that animal feed products must have an open 
marketing authorization from the country of origin.  DGSA/DGSG Resolution 05/2001 of 
22 June 2001 provides that officials from the Direct orate-General of Livestock Services and/or the 
Directorate-General of Agricultural Services veri fy the documentation and ensure compliance with 
measures to reduce health risks in  animal feed at the border solely if requested to do so by the 
Technical Coordinating Commission. 
154. Decree No. 249/000 of 30 August 2000 regulates  the introduction, use and handling of 
genetically modified plants and parts thereof,  as well as their import, which requires prior 
authorization from the MGAP and the MEF.  The authorities have indicated that the following 
genetically modified organisms (GMOs) are author ized for release into the environment:  soybeans 
with event CP4;  maize with event MON810;  and maize with event BT 11.  The Decree also 
established the Commission for Risk Assessment of Genetically Modified Plants, which is 
responsible, inter alia , for risk analysis and also advises the Executive on the appropriate measures to 
be taken.  Under this Decree, the tasks of the Commission, which is chaired by the MGAP, include, 
inter alia , drawing up guidelines for conducting risk a ssessments;  examining the risk assessments 
submitted by applicants;  advising the competent authorities on ways of dealing with or managing 
risks and on risk communication;  and giving the Ex ecutive advice on the biosafety of plants and their 
genetically modified parts. 
155. The import, manufacture, sale and use of vete rinary medicines to boost growth in bovine 
species, sheep, pigs, horses and poultry are prohibited in Uruguay pursuant to Decree No. 915/988 of 28 December 1988 (Table III.12). 
156.
 Uruguay is a member of the Regional Plant Health Committee (COSAVE) whose members 
are Argentina, Brazil, Chile, Paraguay and Uruguay.  The Committee acts within the framework of the 
International Plant Protection Convention (IPPC) and therefore lays down the phytosanitary 
requirements for the import of plant products in accordance with the sta ndards laid down in the 
Convention.  Pursuant to Law No. 17.314 of 9 Ap ril 2001, Uruguay also adopted the New Revised 
Text of the International Plant Protection Convention.  The DGSA of the MGAP is the Organización 
Nacional de Protección Fitosanitaria - ANFP (National Phytosanitary Protection Organization) for 
the purposes of the Convention. 
157. Uruguay also belongs to the MERCOSUR Anim al Health Commission and Plant Health 
Commission. Harmonized sanitary and phytosanitary requirements for trade among members have been developed through these Commissions' tec hnical groups.  Moreover, in 1998, MERCOSUR 
GMC Resolution No. 77/98 of 8 December 1998 provided that Sub-Working Groups Nos. 8 
(Agriculture) and 3 (Technical regul ations and conformity assessment)  should define principles and 
                                                                                                                                                                    
 
128 Law No. 12.937 of 9 November 1961;  Decree No. 79/984 of 22 February 1984;  Decree 
No. 607/985 of 6 November 1985;  Law No. 16.462 of 11 January 1994;  Decree No. 265/998 of 23 September 1998;  Decree No. 22/996 of 30 December 19 96;  Decree No. 20/998 of 22 January 1998;  Decree 
No. 432/002 of 6 November 2002;  DGSG Resolution No. 57 of 12 November 2002;  DGSG Resolution No. 60 
of 12 November 2002;  Law No. 17.730 of 31 Decembe r 2003;  Decree No. 82/004 of 3 March 2004;  Decree 
No. 25/005 of 11 January 2005;  DGSG Resolution No. 46 of 2 August 2004;  DGSG Resolution No. 31 of 
14 May 2005;  Decree No. 135/005 of 11 April 2005;  DGSG Resolution No. 43 of 3 May 2005;  DGSG 
Resolution No. 45 of 19 May 2005;  and DGSG Resolution No. 72/005 of 19 July 2005. 
129 INAC Resolution No. 47 of 15 April 1993. Uruguay WT/TPR/S/163/Rev.1 
 Page 67 
 
 
guidelines to facilitate the conclusion of mutual  recognition agreements within MERCOSUR.  By 
February 2005, however, Uruguay had not conclu ded any such agreements within MERCOSUR. 
158. Uruguay has concluded several b ilateral agreements or conve ntions on the promotion of 
sanitary and phytosanitary cooperation, including the following (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 sanitary  hygiene quality standards (LATU) with Chile 
(18 November 1981);  agreement on sanitary and qua rantine requirements for milk and dairy products 
to be exported from Uruguay to the People's Republic of China (14 August 2002);  interinstitutional 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 sanitary-
veterinary field with Romania (6 September 2002) ;  and convention on coope ration and coordination 
on livestock health with Peru (8 January 1999). 
(3)
 MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures, documentation and registration 
159. In Uruguay, export procedures are governed by Decree-Law No. 15.691 of 7 December 1984 
(Customs Code), Decree No. 570/994 of 29 Decemb er 1994 (implementing regulations on customs 
clearance of goods), Decree No. 312/998 of 3 Novemb er 1998 (regulations on modernization of the 
DNA's operating structure), Law No. 17.555 of 18  September 2002 (economic recovery law), and 
Decree No. 54/03 of 6 February 2003 (regulating Artic les 40 to 47 of Law No. 17.555).  On the basis 
of these regulations, the DNA adopted the Resolutio n on Definitive Export Procedures, which appears 
in Order (O/D) No. 22/003 of 7 February 2003. 
160. Exporters must be registered with the Dirección General Impositiva - DGI  (Directorate-
General of Taxation), the Social Security Bank a nd the State Insurance Bank (see section (3)(v)(b)).130 
161. In order to export, the shipper must su bmit the DUA to the DNA in electronic form.131  He 
must also submit other documents such as the direct waybill, the invoice certified by the exporter, and any other decision, certificate or authorization required in order to export goods.
132  If the definitive 
invoice is not available prior to shipment of the goods, a pro forma invoice is accepted subject to 
subsequent submission of the definitive invoice.  Wh ere exports are subject to the payment of taxes, 
the exporter must provide information on the taxes pa yable and these are paid directly to the BROU or 
the DGI (for the FIS, the IMEBA or any tax imposed by the DGI). 
162. Exports are subject to physical inspection by the DNA.133  The inspection channel (red, 
yellow or green) is automatically determ ined by the DNA's computer system.134  According to the 
information supplied by the Dirección de Investigación y Técnica  (Directorate of Research and 
Technology), in 2005 the percentage of exports going through the red channel was 19 per cent. 
                                                      
130 Uruguay XXI, Trámite de Exportación .  Available at: http://www.uruguayxxi.gub.uy 
131 Pursuant to Article 26 of Decree No. 312/998 of 3 November 1998, any reference in the rules in 
force to a Single Import Document or import permit in import or temporary admission operations or to a Single 
Export Document or export permit in export  operations is understood to mean the DUA. 
132 According to O D No. 22/03, these are decisions, certif icates or authorizations required in 
accordance with the nature of the goods, for example, SPS certificates. 
133 National Directorate of Customs, O/D No. 22/2003 of 7 February 2003. 
134 Uruguay XXI, Trámite de Exportación .  Available at: http://www.uruguayxxi.gub.uy/pdf/Tramite 
%20de%20I Importacion.pdf. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 68 
 
 
163. In 2004, special provisions were adopted concer ning exports by microenterprises and small 
and medium-sized enterprises.  Export formalities re main the same, but some documents and services 
are free-of-charge (for example, certificates of orig in, customs clearance services and commercial and 
technical advice).135 
(ii) Taxes, levies and other export charges 
164. Exports of bovine, sheep, pig, horse and poultr y meats and small game, irrespective of their 
form but with the exception of preserved meat, are subj ect to the FIS tax at a rate of 1 per cent of the 
f.o.b. value of the exports (see Chapter IV(2)).136  The FIS also applies to some sales on the domestic 
market (see Chapter IV(2)). 
165. Pursuant to Decree No. 456/984 of 22 October 1984 and Laws No. 15.646 of 
11 October 1984 and No. 17.780 of 27 May 2004, expor ts of raw, salted, pickled and wet-blue hides 
pay a 5 per cent tax.  Exports of some other agricultural products are subject to payment of taxes or levies intended to finance bodies such as the 
Secretariado Uruguayo de la Lana - SUL  (Uruguayan 
Wool Secretariat), the INAC, and the Instituto Nacional de Investigación Agropecuaria - INIA  
(National Agricultural Research Institute) (see Chapter IV(2)). 
(iii) Export prohibitions, restrictions and licensing regimes 
166. Some exports are prohibited or subject to special requirements (or to measures which may be 
applied) for reasons such as environmental protecti on, to meet "the country's needs", for sanitary 
reasons, or to protect consumers. 
167. Pursuant to Law No. 16.811 of 21 February 1997, the MGAP may, subject to prior 
consultation with the National Seed Institute, tempor arily ban the export of seeds when this affects 
"the country's needs".  The authorities have indicated that, in this context, "the country's needs" means 
the availability of a sufficient number of seeds to suppl y the domestic market;  they have also said that 
this provision has never been applied. 
168. Decree No. 359/000 of 30 November 2000 imposed  an initial temporary 180-day ban on the 
export of steel and cast iron scrap.  Subseque ntly, Decree No. 209/02 of 12 June 2002 definitively 
banned the export of these products. 
169. Decree No. 345/004 of 23 September 2004 banned the export of equipment or products 
manufactured using, containing or necessitating s ubstances listed in Anne xes "A" and "B" to the 
Montreal Protocol (see Table III.13).  It is also prohibited to export used substances appearing in 
Annexes "A" and "B" to the Montreal Protocol.  Un der the same Decree, as of 1 March 2008, it will 
be prohibited to export all the s ubstances listed in Annexes "A" and "B" to the Montreal Protocol. 
                                                      
135 Information online at the DNA, Nuevo Procedimiento de Exportación : Expo PYMES.  Available at:  
http://www.aduanas.gub.uy/procedimientos /ExpoPymes/ProcedimientoExpoPymes.htm. 
136 Harmonized Text of the DGI, Title 18 , Tax for the Sanitary Inspection Fund. Uruguay WT/TPR/S/163/Rev.1 
 Page 69 
 
 
Table III.13 
Requirements for exporters, November 2005 
Product Requirements Legal basis 
Seeds Registration of exporters in the 
general register of seed breeders, producers and dealers at the National 
Seed Institute Law No. 16.811 of 21 February 1997 
Live marine species at any stage of development Special authorization from the 
DINARA  Law No. 13.833 (Marine resources) of 
23 December 1969 
Equipment or manufactures (packaged as 
aerosols;  all types of foam;  refrigerated 
cabinets, freezers and commercial cold 
chambers;  refrigerators, refrigerators with freezers or domestic freezers;  mobile air-
conditioners and refrigerated transport;  central 
air-conditioning units;  all refrigeration and air-conditioning systems not included in the previous 
paragraph;  and solvents and sterilizers) Permit from the Dirección Nacional 
de Medio Ambiente  (National 
Directorate of Environment) of the 
MVOTMA, which attests that such products or equipment do not contain, 
were not produced using, and do not 
necessitate the use of, controlled substances appearing in Annexes "A" 
and "B" to the Montreal Protocol Decree No. 345/004 of 23 September 2004 
Substances appearing in Schedules II, III and IV 
of the Vienna Convention of February 1971 
Preparations appearing Sc hedules III and IV of 
the New York Single Convention of 1961 Prior authorization by the MSP Law No. 14.294 of 23 October 1974 
Fertilizers or raw materials for their pr ocessing Registration of exporters and 
fertilizers at the MGAP Law No. 13.663 of 14 June 1968 
Source : WTO Secretariat. 
 
170. In November 2005, the export of certain produc ts was subject to prior authorization or 
registration requirements (Table III.13).  During the period under review, the closing of businesses 
exporting meat and meat products and the export of me tals were also subject to prior authorization, 
although this regime was abolished in 2000.137 
(iv) Tariff and tax concessions (including s ubsidies and export processing zones) 
(a) Export subsidies 
171. Uruguay notified its export promotion scheme for the automotive industry to the WTO as a 
measure involving subsidies and requested an extens ion of the transitional period for granting export 
subsidies pursuant to Article 27.4 of the SCM Agreement.138  This extension has been granted to 
Uruguay annually since 22 November 2002;  the last extension was up to 31 December 2006.139  See 
Chapter IV(4) for details of the export prom otion scheme in the automotive industry. 
172. Uruguay has undertaken export subsidy commitmen ts for certain agricultural products (rice, 
butter and oilseed cake (soybean pellets)) and between 1995 and 2004 these fell from US$1,460,000 
to US$1,140,000 for rice;  from US$210,000 to US$160,000 for butter;  and from US$79,000 to US$62,000 for oilseed cake.  Uruguay notified the WTO Committee on Agriculture that, in practice, 
during the calendar years 1999-2004 it did not grant export subsidies for these products.
140 
                                                      
137 Decree No. 241/000 of 21 August 2000. 
138 WTO document G/SCM/N/74/URY of 10 January 2002. 
139 WTO document G/SCM/92/Add.3 of 31 October 2005. 
140 WTO documents G/AG/N/URY/20 of 25 September 2000;  G/AG/N/URY/22 of 12 June 2002;  
G/AG/N/URY/24 of 26 June 2003;  and G/AG/N/URY/29 of 6 August 2004. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 70 
 
 
(b) Tariff and tax concessions 
173. Under the scheme for refunding indirect taxes a nd levies on exports, indirect taxes on exports 
are refunded in order to neutralize their incidence.141  The concession depends on the national content:  
the scheme applies only to exports in which the c.i.f. value of the imported inputs does not exceed 
80 per cent of the f.o.b. value of the export itself.142  The amount to be refunded is calculated either as 
a percentage of the f.o.b. value or as a fixed am ount per tonne, litre or case (for agricultural products).  
The refunds may range from 1 to 6 per cent depe nding on the indirect tax burden imposed on the 
product (based on an analysis of the parameters for each production chain), but may not exceed 6 per 
cent of the f.o.b. value of the product exported.143  The MEF, the MIEM and the MGAP, acting 
together, determine the rates for the refund.  Ac cording to the authorities, in 2004 the refund of 
indirect taxes and levies on exports amounted to US$95.3 million. 
174. Under the temporary admission regime, products  may be imported free of duties and other 
charges provided that they are re-exported in the st ate in which they were imported or after having 
undergone transformation, processing or repair, and in any event after a maximum period of 
18 months (section (2)(iv)(c)).  Under the "sto ck utilization" scheme, amended by Decree 
No. 380/004, products may be imported freely if they are intended to replace others that have been 
imported definitively and used to produce products  for export (section (2)(iv)(c)).  The national 
content requirement determined in Decree No. 487/997 also applies to the temporary admission regime. 
175.
 The free zone regime has undergone some changes since the previous review in 1998.  Many 
of these concern the extension of the list of services  that are eligible for the regime;  since 2001, it has 
included all services (Law No. 17.292 of 25 January  2001).  Furthermore, since 2001, some services 
may also be supplied in the customs territory of Uruguay.144 
176. The free zone regime was introduced in 193 4.  The Customs Code (Law No. 15.691 of 
7 December 1984) defines free zones as  customs enclaves so they are not  part of the customs territory 
and are governed by Law No. 15.921 of 17 December 1987 and Decree No. 454/988.  Under this 
Law, free zones are managed, supervised and controlled by the Free Zones Section of the MEF's 
Directorate-General of Trade.  Companies interested in managing a free zone must submit an application to the MEF, which, after consulting the Honorary Advisory Commission, takes a decision 
regarding the location of the free zone and, togeth er with the decisions of the Free Zones Section, 
sends the file to the Executive for a decision. 
177.
 Regulatory Decree No. 454/88 of 8 July 1988 provides that, in order to be a "direct user" in a 
free zone (user), the company concerned must sign  a contract with the operator, who submits it 
together with the request to the Free Zones Section of the Directorate-General of Trade and, after it 
has been approved, the Directorate registers the contract.  Under Law No. 15.921, users may engage 
in activities such as trade, storag e, assembly, handling and mixing of products or raw materials either 
                                                      
141 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. 
142 Decree No. 487/997 of 31 December 1997. 
143 Decree No. 333/991 of 29 July 1991. 
144 These services include: international call centres (t he number of incoming and outgoing calls in the 
telephone services provided by international call centres to Uruguayan territory must not be more than 50 per 
cent of the total calls from the telephone services provided);  electronic mailboxes;  distance learning;  issue of 
digital signature certificates (Law No. 17.292 of 25 January 2001 and Decree No. 71/001 of 23 February 2001).  
These services are given the same tax treatment as servi ces provided from abroad both as far as the supplier and 
their deductability by the supplier are concerned. Uruguay WT/TPR/S/163/Rev.1 
 Page 71 
 
 
from abroad or from the domestic market;  set up and operate manufacturing plants;  and provide 
services. 
178. Law No. 15.921 also provides for "indirect users", who 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 users in free zones. 
179. According to this Law, companies operating in a free zone are exempt from all national taxes, 
but not from employers' contributions to social security for staff (other than foreign employees who apply in writing not to participate in the Uruguayan social security scheme).   Users are exempt from 
the IRIC on activities carried out in free zones.
145  Goods, services and raw materials may be imported 
free of import duty or taxes irrespective of their origin.  On the other hand, goods going into the 
Uruguayan customs territory from free zones are deemed  to be imports and are therefore subject to 
payment of all customs duties and taxes except the IRIC.  There is no restriction on the volume or 
type of products that may be exported from fre e zones into Uruguayan territory.  Under Decree 
No. 454/88 of 8 July 1988, the introduction and conduct of activities in free zones are subject to the general and special regime laid down in the Law for each activity.  The aforementioned Law also 
provides that there can be no State monopoly of services in the industrial or commercial domain in 
free zones. 
180.
 In practice, there are three types of free zone:  those belonging 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 (which  has its own port on the Uruguay River close to the mouth of the 
Paraná River) (Table III.14).  The following are the private free zones:  Zonamérica, Florida, Rivera, 
Colonia Suiza, Libertad, Río Negro, Botnia and M'Bopicua.146  The Colonia free zone is owned by the 
State but managed privately.  Since the previous review, two new free zones have been authorized, 
both in 2004, with the aim of promoting investment , expanding exports, making more use of domestic 
labour and fostering interna tional economic integration. 
Table III.14 
Free zones, February 2006 
Users Free zone Area (hectares) Operation Main activities 
Direct Indirect Personnel 
employed 
Llideral SA (Libertad) 21 Private Commercial 9 33 237 
Florida SA 20.9 Private Commercial 83 200 350 
Colonia Suiza SA 14.5 Private Commercial and industrial 8 20 54 
Grupo Continental SA (Colonia) 22 Mixed Commercial and industrial 46 108 295 
Río Negro SA 155.8 Private Commercial 5 6 24 
Riodam SA (Rivera) 53.5 State 
intervention Commercial 5 4 20 
Nueva Palmira 100 State Commercial and industrial 9 5 377 
Zonamérica SA 
(Montevideo) 94.2 Private Services and commercial 115 651 3,800 
M'Bopicua SA 284.4 Private Industrial Not yet 
applicable Not yet 
applicable 15 
Botnia Fray Bentos SA 550.8 Private Industrial 6 1 52ª 
a Does not include personnel employed in building the zone, numbering 700. 
Source : Information provided by the authorities. 
                                                      
145 Regulatory Decree No. 454/88 of 8 July 1988.  Dividends or profits credited or paid to natural or 
legal persons domiciled abroad are not exempt from the IRIC when they are taxable in the recipient's country of 
domicile and there is fiscal credit there for taxes paid in Uruguay. 
146 WTO (1998). WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 72 
 
 
181. Under the MERCOSUR Agreement, without prejud ice to the legislation applicable in each 
country, products exported from free zones in any member State into Uruguayan territory or the 
territory of any other member State pay the Common External Tariff or, in the case of products that 
are exempt, the domestic tariff applicable.147  Safeguard measures can be applied in accordance with 
the WTO regime if there is a sudden increase in im ports from free zones which causes or threatens to 
cause injury to the importing country.  As regards production incentives granted in such zones that are 
inconsistent with the relevant WTO rules,  the importing country may apply the latter.148  Since 2003, 
however, Argentina grants an annual quota of 2,0 00 tonnes of "preparations of a kind used to 
manufacture beverages" (NCM 2106.90.10) from th e free zone of Colonia 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.149 
(v) Export promotion, financing, insurance and guarantees 
(a) Export financing 
182. There is an export financing regime that enable s loans in United States dollars to be granted 
through private financial intermediaries that keep at least 30 per cent of their assets in the Central 
Bank.  The authorities have indicated that these fina ncial intermediaries lend to exporters at market 
interest rates. In 2005, prefinancing of exports amounted to US$2,065.6 million. 
183. In December 2004, the IDB approved a partia l credit guarantee to ABN AMRO Uruguay for 
up to US$22.5 million for a trade finance facility inte nded to assist Uruguayan exporters.  This facility 
is used to grant financing before and af ter export for periods not exceeding one year.150 
(b) Export insurance and guarantees 
184. 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 cover offered 
by the BSE is in commercial risk form, which covers insolvency de facto  and de jure , and extended 
default by the foreign buyer (six or eight months  depending on the country to which the goods are 
exported).  The BSE's export credit insurance is ma rketed in the form of a comprehensive policy, 
which means that the exporter insured must include in the policy all the importers with whom he does 
business during the term of the policy.151  According to the authoritie s, the insurance covers only 
1.5 per cent of the market. 
185. The sale of financing-related export insurance has increased in recent years (post-financing 
can be obtained by transferring rights to a financia l entity on the market).  The BSE does not have any 
monopoly of export insurance.  Regulations issued by the Superintendency of Insurance and 
Reinsurance empower other companies to market such  products, but the private sector has only shown 
limited interest.  The authorities have indicated that  a number of companies have been authorized, two 
of which are making use of this authorization. 
                                                      
147 MERCOSUR Decision 08/94. 
148 Additional Protocol to ECA No. 18. 
149 Forty-fifth Additional Protocol to ECA No. 18 of 25 June 2003. 
150 IDB information online, IDB Approves Partial Credit Guarantee to ABN AMRO Uruguay for up to 
$22.5 Million for a Trade Finance Facility .  Available at:  http://www.iad b.org/NEWS/Display/PRView.cfm? 
PR_Num=286_04&Language=English. 
151 BSE information online, Crédito a la Exportación .  Available at:  http://www.bse.com.uy/ 
productos/Creditos_a_la_Exportacion/. Uruguay WT/TPR/S/163/Rev.1 
 Page 73 
 
 
(c) Export promotion 
186. The following are the entities responsible for export promotion:  the Ministry of Foreign 
Affairs (MRREE) through its Dirección de Programación Comercial  (Trade Planning Directorate);  
the MGAP;  the Dirección Nacional de la Pequeña  and Mediana Empresa - DINAPYME  (National 
Directorate of Small and Medium-Sized Enterprises), the MIEM;  the Instituto de Promoción de la 
Inversión y las Exportaciones de Bienes y Servicios (Uruguay XXI)  (Institute for the Promotion of 
Investment and Exports of Goods and Services);  and the LATU. 
187. The MRREE's Trade Planning Directorate coordinates trade promotion in Uruguay.  It has 
developed an information and trade planning sche me that acts as a single window, providing 
information received from Uruguayan diplomatic missions  and consulates abroad.  It aims to increase 
and diversify Uruguay's exports, seeking new destina tions in order to avoid excessive dependence on 
the region and assists SMEs to launch internati onal activities.  The services provided by the 
Directorate include giving out information on foreign markets (including market access terms) and on foreign companies;  information to foreign co mpanies on Uruguay's economy and products;  planning 
and organizing trade missions and business talks abroad;  and helping Uruguayan enterprises to 
participate in trade fairs abroad.
152 
188. The MIEM's DINAPYME is responsible for pla nning, coordinating and adopting measures to 
promote and develop crafts and medium-sized enterp rises.  The MIEM is al so the national body with 
which UNIDO implements its biennial plan in suppor t of small and medium-sized enterprises in order 
to facilitate access to export markets, launched in May 2005.  The programme's total budget is 
€1 million.  It is financed by Italy and is being implemented by UNIDO.153 
189. The LATU also plays a role in promoting export s:  it administers and applies the temporary 
admission and tax refund schemes, controls the qual ity of exports, encourages the use of technology 
in Uruguay, provides trade information and information on barriers to trade abroad (for example, tariffs), as well as organizing trade fairs and exhi bitions.  Furthermore, since 2003, exporters have 
also had access, through the LATU, to the system called "
Alerta Exportador ", created by INMETRO 
Brasil.  This system allows any enterprise to  obtain information on the technical standards and 
regulations in effect in the country of destination.154 
190. The Institute for the Promotion of Invest ment and Exports of Goods and Services 
(Uruguay XXI) is a company providing business se rvices which helps Uruguayan companies to 
conduct international business by developing programmes intended to improve their competitiveness 
and by providing information on markets and entrepre neurs in other countries interested in doing 
business with Uruguay, either in or through Uruguay or in the region.155 
                                                      
152 MRREE information online, Trade Planning Directorate, Quiénes somos?  Available at:  http://dpc. 
mrree.gub.uy/MQuienesSomos.asp. 
153 MIEM information online, Fomento a la Actividad Empresarial Uruguaya - Apoyo al Sector de 
Pequeñas and Medianas Empresas para Facilitar el Acceso a los Mercados de Exportación .  Available at:  
http://dinapyme-redsur. mailcom.net /onudi.htm. 
154 LATU information online, Alerta Exportador .  Available at:  http://www.latu.org.uy/ 
alertaexportador/ 
155 Uruguay XXI information online, Quiénes Somos ?  Available at:  http://www.uruguayxxi. gub.uy. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 74 
 
 
(4) OTHER MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Establishment and taxation of enterprises 
191. The MEF's General Finance Inspectorate is res ponsible for ensuring that the regulations on 
setting up companies are observed.  The applic able rules are those in Law No. 16.060 of 
4 September 1989 (Law on Commercial Companies).  Commercial companies may be set up as public 
limited companies, general partners hips, limited partnerships or part nerships limited by shares, capital 
or industrial companies, limited liability companies,  or cooperatives.  Joint ventures may also be 
established. 
192. Any contract establishing or modifying a commercial company must be registered in the 
Public Trade Register in the pl ace where the company has its regist ered office.  This is the only 
requirement for establishing a company, except in  the case of public limited companies and limited 
liability companies, which also have to publish their ar ticles of incorporation in the Official Journal.  
The registered capital of an enterprise must be expressed in Uruguayan currency. 
193. Each type of company has its own special featur es.  In general partners hips, the partners are 
collectively liable without limitation for their obligat ions;  in limited partners hips, the partners have 
limited liability for their social obligations and the dormant partner(s) only for the amount they have 
contributed.  In capital and industrial companies, the partners providing capital are liable for the social 
obligations in the same way as partners in genera l partnerships, but those who only contribute their 
"industry" (for example, they contribute work) are only liable for an amount not exceeding the earnings foregone.  In limited liability companies, the pa rtners' liability is limited to their shares of the 
total capital.  There are some restrictions on settin g up this type of company.  For example, the 
number of partners may not exceed 50 and the regi stered capital may not exceed a certain limit. 
194.
 The Law divides public limited companies into two groups:  open or closed.  The first use 
public savings to constitute or increase their capita l, quote their shares on the stock exchange or 
contract loans through the public issue of negotiabl e bonds.  Closed companies are those which have 
only the capital provided by their shareholders/owners. 
195. There are two procedures for setting up a public limited company:  through a single act or 
through public issue of shares.  If the company is  established through a single act, there must be at 
least two partners who each  pay up at least 25 per cent of the equity, issuing the remainder for up to 
50 per cent.  The articles of incorporation must be registered in the Register of Commerce and 
published in the Official Journal.  For companies se t up by means of publicly issued shares, a plan for 
setting up the company must be registered with the Register of Commerce subject to approval by the 
Inspectorate General of Finance.  The period for th e issue of capital may not exceed three months as 
of the date of registration.  Except in special cases such as financial services companies, a company in 
the process of being established may start operations .  There are no restrictions on the nationality or 
domicile of the shareholders in a public limited company, with the exception of certain specific 
activities such as airlines or broadcasting. 
196. In addition to the aforementioned types of company, an economic interest group, a 
consortium, a cooperative company or a fina ncial investment company may be set up. 
197. A tax of 1 per cent of the authorized capital is payable for the establishment of a company.  
The Law prescribes that at least 20 per cent of the ne t profits must be distributed each year in the form 
of dividends unless shareholders representing at l east 75 per cent of the registered capital of the 
company decide otherwise.  Any commercial compan y is obliged to keep legal reserves, to which 
5 per cent of the net profits must be added each year up to 20 per cent of the capital stock.  It is not Uruguay WT/TPR/S/163/Rev.1 
 Page 75 
 
 
compulsory to use the services of auditors, ex cept for financial intermediation companies and open 
public limited companies. 
198. The principal company taxes applicable in Uruguay include, inter alia , the IRIC;  the tax on 
financial investment companies (SAFI);  the tax on the income of insurance companies (SEG);  the 
tax on the assets of banking enterprises (IMAB A), the PAT, the control tax on public limited 
companies (ICOSA), (Table III.15).156  There is no personal income ta x, but there is a tax on personal 
remuneration in cash or in kind for personal services  supplied to the State, government departments, 
autonomous entities, decentralized se rvices and other public persons. 
Table III.15 
Principal taxes applicable to production and investment 
Tax Legal Framework/Scope Rate 
Tax on industrial and commercial 
income (IRIC)   Decree-Law No. 14.252 of 22 August 1974;  Law No. 17.502 of 
29 May 2002;  Law No. 17.556 of 18 September 2002.  Income 
derived from profit-making activities by  a company.  It only applies to 
income from Uruguayan sources bot h for resident and non-resident 
companies.  Dividends paid by resident companies are exempt from 
the IRIC.  Dividends from abroad, as  well as any income from abroad, 
are not subject to the IRIC.  Non-residents are subject to tax on income generated in Uruguay, but not on interest earned or capital gains. 30% 
Wealth tax (PAT) Law No. 13.637 of 21 December 1967, Law No. 16.736 of 
5 January 1996, Law No. 17.296 of 21 February 2001.  Regulatory 
Decree No. 600/988 of 21 September 1988.   Net wealth in Uruguay of:  
(a) natural persons;  (b) family units;  (c) joint inheritance;  (d) companies;  (e) banks and priv ate financial banks;  and (f) bank 
accounts in the form of impersonal accounts or bearer bonds.  Farms 
are exempt. 0.7-3%:  (a),(b), (c) 
1.5%:  (d) 
2.8%:  (e) 
3.5%:  (f) 
Value added tax (VAT) See Chapter III(2)(v)(b) See Chapter III(2)(v)(b) 
Tax on agricultural income (IRA) See Chapter IV(2) See Chapter IV(2)  
Tax on the sale of agricultural assets 
(IMEBA) See Chapter IV(2) See Chapter IV(2) 
Specific internal tax (IMESI) See Chapter III(2)(v)(b) See Chapter III(2)(v)(b) 
Contribution to the financing of 
social security (COFIS) See Chapter III(2)(v)(b) See Chapter III(2)(v)(b) 
Tax on personal remuneration (IRP) Decree Law No. 15.294 of 23 June 1982, Law No. 17.502 of 
29 May 2002, Regulatory Decrees No. 197/002 of 30 May 2002, No. 200/002 of 31 May 2002, No. 270/004 of 30 July 2004.  Personal 
services performed for the government sector under a contract for 
work or services 0-3 national minimum 
wages (SMN) 0%;  3-6 SMN:  2%; 
over 6 SMN:  6% 
Tax on compulsory sale (IVF) Law No. 16.320 of 1 November 1992.  Compulsory sale of movable 
and immovable property 2% of the auction price 
Special tax on health services 
(IMESSA) Law No. 17.309 of 30 March 2001.  Regulatory Decrees No. 201/001 
of 31 May 2001 and No. 492/002 of 26 December 2002.  Supply of 
health services within Uruguay 5% 
Tax on the purchase of foreign 
currency (ICOME) Law No. 16.462 of 11 January 1994.  Regulatory Decree No. 669/979 
of 16 February 1994.  Purchase of  foreign currency by persons State 
entities to public law 2%  
Tax on the buying and selling of 
movable property by public auction (REM) Law No. 13.640 of 26 December 1967.  Regulatory Decree No. 63/994 
of 19 November 1979 0.2% of the auction 
price 
Control tax on public limited companies (ICOSA) Law No. 17.502 of 29 May 2002.  Regulatory Decree No. 197/002 of 
30 May 2002 and No. 450/002 of 20 November 2002.  Applicable to the incorporation of public limited companies and the closing of each 
fiscal year 1.5% of the capital 
contracted on setting up the company;  0.75% 
for each close of 
financial year 
  Table III.15 (cont'd)  
                                                      
156 Information online from the DGI of the MEF.  De tailed information on each tax and the legislation 
from which it derives may be found at:  http://www.dgi.gub.uy/Detailed/422.html. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 76 
 
 
Tax Legal Framework/Scope Rate 
Sanitary Inspection Fund tax (FIS) Law No. 13.892 of 19 October 1970.  Regulatory Decree No. 289/989 
of 15 June 1989.  Applicable to the export of meat, bovine and sheep 
meat for consumption and bovine  and pig meat for industry 1% 
Tax on financial investment 
companies (SAFI)   Law No. 11.073 of 24 June 1948, Law No. 12.276 of 
10 February 1956, Law No. 16.375 of 21 May 1993  Applicable to 
capital and reserves 0.3% of the capital and 
reserves 
Tax on the assets of banking enterprises (IMABA) Law No. 15.809 of 8 April 1986, Law No. 16.697 of 25 April 1995, 
Regulatory Decree No. 791/987 of 30 December 1987.  Profitable 
assets, convertible assets, loan s due and contingency loans and 
investment outside banks a nd private financial banks Depending on the asset, 
rates of 0.1%-2% 
Tax on commission (COM) Law No. 16.134 of 24 September 1990, Regulatory Decree No. 91/990 
of 21 December 1990.  Applicable to gross income in the form of commission 9% 
Financial system control tax 
(ICOSIFI) Law No. 17.296 of 21 February 2001, Law No. 17.453 of 
28 February 2002, Regulatory Decrees No. 69/001 of 28 February 2001, No. 247/003 of 18 June 2003, No. 205/004 of 
23 June 2004, No. 218/004 of 29 June 2004.  Keeping account of loans 
liable for the IMABA Generic rate:  0.36% 
Reduced rate:  0.01% 
Tax on the income of insurance 
companies (SEG) Law No. 17.296 of 21 February 2001.   Regulatory Decree No. 49/001 
on gross income earned by State-owned or private companies engaged 
in insurance 0.5-15% depending on 
the policy 
Tax on credit cards (ITC) Law No. 17.453 of 28 February 2002, Regulatory Decree No. 70/002 
of 28 February 2002.  Issue of credit cards Ur$0.10 (see below) 
monthly for valid cards 
Telecommunications tax (ITEL) Law No. 17.453 of 28 February 2002, Regulatory Decrees No. 70/002 
of 28 February 2002 and No. 93/004 of 19 March 2002.  Use of cellular telephone lines and lines fo r fixed telephony to mobile phones Ur$0.40 per minute or 
fraction thereof (cellular phones);  Ur$2 (fixed to 
mobile line) 
Tax on transfer of assets (ITP) Law No. 16.107 of 31 March 1990, Regulatory Decree No. 252/998 of 
16 September 1998.  Sale of real es tate, beneficial ownership rights, 
bare legal title, use and living rights, etc. Buyer and seller:  2%;  
heirs and legatees:  3%;  
other taxpayers:  4% 
Tax on the earnings of organizers of 
lotteries Law No. 17.166 of 10 September 1999, Regulatory Decrees 
No. 349/999 of 5 November1999, No. 62/004 of 18 February 2004.  
Earnings of organizers of lotteries or competitions  20% 
Tax on the assignment of sporting 
rights Law No. 17.296 of 21 February 2001, Regulatory Decree No. 174/001 
of 15 May 2001.  Assignment or transfer to legal persons abroad of 
rights to supply the activities of a sportsperson 5% 
Source : Directorate-General of Taxation, Mi nistry of the Economy and Finance. 
 
(ii) Price controls and competition policy 
(a) Price control provisions 
199. Uruguay has not introduced any new price controls since 1998;  there is no legislation giving 
the Government the power to introduce price controls  in general.  Prices are usually determined 
according to market trends;  nevertheless, administ ered prices apply to certain agricultural products 
(Chapter IV(2)) and adjustments to the price of natu ral gas must be authorized (Chapter IV(3)).  The 
rates charged for public services are ordinarily regu lated by the competent supervisory authority;  this 
intervention is generally confined to fixing maximum rates, but in some cases prices are determined, 
for example, port or civil aviation charges (Chapter IV(6)). 
(b) Competition policy 
200. In January 2006, Uruguay still had no general le gislation on competition policy.  A draft law 
to protect competition was, however, before th e National Assembly awaiting approval.  The 
authorities have indicated that they attach great im portance to approval of this new law as markets in 
Uruguay are concentrated, partly because of  the small size of the domestic economy. Uruguay WT/TPR/S/163/Rev.1 
 Page 77 
 
 
201. Likewise, although it is not comprehensive, Ch apter IV of Law No. 17.243 of 29 June 2000 
on Public and Private Services, Public Security an d Criteria for Engaging in Production contains rules 
on protecting competition.  Law No. 17.296 of 21 February 2001 (Articles 157-161) contains 
provisions on the application of penalties under La w No. 17.243.  Pursuant to Decree No. 86/001 of 
15 March 2001 on Competition, the authority responsible for competition policy matters in Uruguay 
is the MEF's Directorate-General of Trade. 
202. The scope of the MERCOSUR Protocol to Protect Competition is distribution of trade among 
States Parties and distribution of markets for goods and services within the MERCOSUR framework 
and it focuses on controlling abuse of a dominant position.  Decree No. 386/005 of 14 October 2005 
incorporated Decision No. 04/04 of the Counc il of the Common Market, which approved the 
"Understanding on Cooperation among Competition Aut horities in the MERCOSUR States Parties in 
Applying National Legislation on Competition".  In  February 2006, Uruguay had not as yet ratified 
the Protocol. 
203. Law No. 17.243 provides that companies engaged in  economic activities, irrespective of their 
legal status, are subject to the rules on competition, within the limits laid down by law.  The Law 
prohibits agreements and concerted practices among economic agents, decisions by companies to join 
forces and abuse of a dominant position by one or more economic agents where the effect is to 
prevent, restrict or distort competition and free access to production, processing, distribution or marketing of goods or services.  The rules only apply, however, when the market distortion is prejudicial to the general interest.  There are no preventive measures against anti-competitive 
practices in Uruguay's legislation or any procedures to examine the effect of mergers or acquisitions 
on competition.  In this connection, the authoritie s have indicated that the draft law on competition 
contains measures on anti-competitive practices  but no procedures on examining mergers or 
acquisitions as mergers are considered to be just another commercial strategy for companies, only to 
be examined if there is suspicion of an anti- competitive practice.  The draft law contains a 
requirement on information regarding mergers. 
204.
 The following are among the penalties envisaged in Law No. 17.926 of 2001:  an order for the 
definitive cessation of the prohibited acts or conduc t and remedying their effects;  fines that may 
range from URs500 to 20,000, corresponding to US$5,250 to US$226,000.157 
205. There are also competition regulations and bodi es responsible for regulating competition in 
specific areas, for example, energy and telecommuni cations (see Chapter IV(5) and (6)(ii)).  There has 
been a move towards more competition in comparis on with the situation described in 1998, when 
some services sectors such as basic telecommuni cations were operating within a more restricted 
institutional framework for competition.  There are still legal monopolies in the following sectors:  
distribution and transmission of electricity (U TE);  fixed and domestic long-distance telephony 
(ANTEL);  import and refining of crude petroleum and export and import of petroleum by-products, 
with the exception of lubricants and asphalt (ANCAP);  drinking water and sanitation services (OSE).  
The State is also legally responsible for controllin g rail freight transport (AFE) and port management 
(ANP), but these services may be entrusted to th e private sector under a co ncession (section (4)(iv) 
below). 
206. During the period under review, new legisla tion and rules were introduced to protect 
consumers.  Consumer protection and compliance with the related competition regulations are the 
                                                      
157 The Unidad Reajustable  (UR) (Adjustable Unit) is a unit of account adjusted monthly.  In 
November 2005, 1 UR corresponded to Ur$270.88 (US$11.30).  The National Institute of Statistics keeps 
updated statistics in this regard, available at:  http://www.ine.gub.uy/banco%20de%20datos/Unidad% 20Reajustable/OI%20UR.xls. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 78 
 
 
responsibility of the MEF through its Directorate-General of Trade.158  The principal rules on 
consumer protection are to be found in the Consum er Relations Law, No. 17.250 of 11 August 2000, 
implemented by Decree No. 244/000 of 23 August 2000.  The Law covers both goods and services 
and guarantees freedom to recruit and to set up a ssociations whose specific objective is to protect 
consumers. 
207. The Directorate-General of Trade, with suppor t from the IDB, is implementing a programme 
in support of competition and consumer protecti on whose overall objective is to help enhance 
competition and consumer protection in the Uruguayan market.159  The specific aim is to support the 
consolidation and strengthening of Uruguay's comp etition and consumer protection mechanism.  The 
programme covers strengthening of the regulatory framework and its implementation, information 
dissemination and training for civil society, t ogether with the devel opment of institutional 
mechanisms for analytical and methodological support. 
(iii) Incentives 
208. Uruguay has a number of incentive schemes for investment to supplement some of the 
government aid directed towards particular activities.  The Investment Law, No. 16.906 of 
7 January 1998, supplemented by Decree No. 508/ 003 of 10 December 2003, defines the general 
framework for investment incentives in Uruguay.  Decree No. 59/998 regulates the rules relating to 
the regime for promoting and protecting investment  contained in the Investment Law.  The Law 
extended to all investment activities or projects covere d by it the fiscal benefits provided in Decree-
Law No. 14.178 of 28 March 1974, which formerly only applied to manufacturing.  The authorities 
have indicated that the Investment Law is the only one which, in practice, regulates the investment 
incentive regime.  It co-exists with Decree-Law No. 14 .178 simply because there needed to be a legal 
framework for the incentive regime prio r to the creation of the MERCOSUR. 
209. The Investment Law contains a number of gene ral incentives for investment, mainly in the 
form of exemption from certain taxes.  The benefi ciaries are Uruguayan or foreign taxpayers engaged 
in industrial (manufacturing and mining) or agri cultural ("promoted") activities.  Business and 
services activities are not eligible for the incentives, except for those related to tourism, agriculture or 
industrial activities.160 
210. The fiscal benefits of the Inve stment Law are available for the purchase of fixed assets, both 
tangible and intangible, and include the following:   (a) exemption from the Wealth Tax (PAT) for 
fixed assets acquired after the entry into force of  the Law;  (b) exemption from VAT and the IMESI 
for the import of fixed assets and refund of VAT  on their purchase on the market;  and (c) the 
establishment, for the purposes of the IRIC, the IRA and the PAT, of an accelerated depreciation 
scheme for eligible fixed assets.  The incentives are granted for specified periods defined in each 
                                                      
158 Information online from the MEF, Dirección General de Co mercio, Área de Defensa del 
Consumidor.  Available at: http://www.defcon.gub.uy /informacion/index.php?Sec tionCode=MENU&IndexId=56. 
159 Information available at:  http://www.defcon.gub.uy/informacion/56. 
160 Agricultural services projects are deemed eligible if they meet at least one of the following three 
criteria: they increase the supply of services that are insuff icient or lacking, in quantity or quality;  they enhance 
the competitiveness of the agro-industrial chain;  or they generate national value added, with the emphasis on 
jobs.  Services that are important for industry and are di rectly related to production are also eligible.  The only 
business activities eligible are those which form part of a project whose main activity is agriculture or industry, are wholesale activities, and are an important addition to  the principal activity.  See; COMAP (Law No. 16.906 
of 7 January 1998), Criterios Básicos Generales en los que se f undamentan las actuaciones de la Comisión a 
efectos de su asesoramiento al Poder Ejecutivo para los proyectos contemplados en la Ley , in effect since 
10 December 2003. Uruguay WT/TPR/S/163/Rev.1 
 Page 79 
 
 
Resolution.  Exemptions and other benefits only ap ply when the asset actually becomes part of the 
company's net wealth.  Companies may only receive the benefits if they make profits, so they mainly 
apply to companies that already exist and reinve st their profits (ploughing back savings).  The 
authorities have indicated that, in the case of ne w companies, the first year is not counted in 
calculating the profits, so as to allow them a period of time in which to earn profits.  Exemption from 
the PAT for the full value of the investment is usually for a period of 3 to 5 years (see below). 
211. 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 manufac turing industries and in freight transport by land 
by up to three percentage points. 
212.
 The authorities have indicated that the av erage incentives are around 30 per cent of the 
investment and it is estimated that the revenue  foregone because of PAT exemptions in 2004 was 
around US$10.2 million, while exemptions from the IR IC for reinvesting savi ngs and reserves were 
estimated to amount to US$18 million. 
213. The Investment Law also envisages the possib ility of giving special incentives for activities 
which:  incorporate technical progress that enha nces competitiveness;  facilitate the growth and 
diversification of exports, especially those with hi gher national value added;  directly or indirectly 
create jobs in production;  facilitate integration of  production, incorporating national value added at 
the various stages of the production chain;  prom ote activities in microenterprises and small and 
medium-sized enterprises by building their capacity  for technological innovation and generating jobs 
in production;  or contribute towards geographi cal decentralization and focus on industrial, agro-
industrial and services activities, with a high level of utilization of local labour and inputs. 
214. In 2003, "mega-investment" in the development of urban or planned community projects in 
support of localization and interaction with the s upply of production services and their export was 
declared to be a "promoted" activity provided that  implementation of the projects encouraged foreign 
and domestic investment.  The planned investment must exceed US$50 million.  In 2004, the supply, 
installation and start up of the corresponding signalling and the system for the dispatch and control of 
trains, implemented as a result of a tender put out  by the MTOP, were also declared "promoted" 
activities. 
215. The Executive is responsible for defining the ex emptions provided under the Investment Law, 
with advice from the Application Commission (COMAP ), coordinated by a representative of the MEF 
and composed of representatives from the MIEM, the MGAP, the Ministry of Labour and Social 
Security, the Planning and Budget Office, and the De centralization Commission.  Investment projects 
are submitted to the COMAP, which decides which Ministry or entity is to be responsible for 
evaluating the project depending on its nature.  The evaluation, together with a report identifying the 
incentives to be granted, is prepared by the Mi nistry or entity designated by the COMAP, which 
makes a recommendation.  Additional incentives may be  given, usually in the form of an additional 
year for reinvesting profits, for investments exceeding a specified amount (US$20 million in 2005) and activities that lead to geographical decentr alization of the economic activity.  Likewise, 
investment by companies that have been given con cessions for public works may be eligible for four 
years for incentives for reinvesting profits. 
216.
 The COMAP evaluation is based on a series of criteria to be found in the various rules and 
regulations and set out in a basic document.161  Pursuant to these criteria, fixed assets to be used to 
                                                      
161 These rules include Decrees No. 154/003 of 11 April 2003, No. 175/003 of 7 May 2003, 
No. 338/003 of 19 August 2003, No. 508/003 of 10  December 2003, No. 515/ 003 11 December 2003, WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 80 
 
 
carry out the activities in the investment project may be allowed exemption from the PAT for three 
years if they are situated in Montevideo and five y ears if they are in the interior of Uruguay.  In 
accordance with a decision of the Technical Affairs Department in the MIEM's National Directorate 
of Industry, exemption from import duty is only recommended for goods that "do not compete with 
domestic industry" and are to be used in  industrial or agro-industrial projects. 
217. Investment projects are also eligible for VAT cr edit for purchases of materials to be used for 
the construction of civil engineering works covered by the project, with a maximum of 15 per cent of the total value of the investment in the planned civil engineering works or the value of the works 
actually carried out (whichever is the lower), excl uding fees and social obligations.  Agricultural, 
manufacturing and mining companies may also be given exemption from VAT on earnings under 
leasing (
crédito de uso ) contracts, provided that the contract is  for not less than three years and that 
the goods covered by the contract are neither non-utilit y vehicles nor movable assets to be used for 
dwellings. 
218. The regimes in the Investment Law have lega l stability inasmuch as any change requires a 
legal amendment by the Legislature.  In order to be eligible for the COMAP, not more than 50 per 
cent of the total value of the planned investment in the projects may have been implemented at the 
time the request is made;  nor may the projects be  covered by other promotional schemes under which 
the same investment categories are eligible for fis cal incentives.  Projects that have been implemented 
up to six months prior to submission of the app lication for incentives under the Investment Law are 
eligible. 
219. Under Decree No. 508/003 of 10 December 2003, investment projects eligible for the 
Investment Law regime may be granted the additiona l benefit for "reinvestment of savings" for three 
financial years.  This allows exemption from the IR IC for an amount equivalent to 50 per cent of the 
original investment financed with own capital or w ith funds generated by the project itself.  Payment 
of the IRIC on the 50 per cent of the original inve stment that is not exempt may be deferred until the 
fifth financial year following that in which the investment was made. 
220. Pursuant to Decree No. 227/93 of 23 May 1993,  industrial companies may receive credit for 
the VAT or IMESI paid on the import of machinery or  equipment.  These enterprises also have the 
right to a credit for the VAT paid on their purchas es in the domestic market.  Decree No. 293/001 of 
23 July 2001 allows the Executive to grant fiscal in centives such as:  exemption from all taxes, duties 
and levies on the import of the machinery and equi pment needed for the investment and a credit for 
the VAT on their purchases to those holding concessions  for public works, for activities declared to be 
"promoted" in accordance with Law No.16.906. 
221. With regard to sectoral incentives, Uruguay s upports the agriculture and forestry sectors 
through a series of programmes (Chapter IV(2)).  The incentives scheme for the forestry sector was 
notified to the WTO by Uruguay as a subsidy up to August 2003.162  Subsequent notifications did not 
include subsidies for the forestry sector. Unde r Decrees No. 175/03 and No. 350/04, a scheme to 
promote investment in tourism wa s introduced (Chapter IV(6)(vi)). 
222. Pursuant to Decrees No. 84/999 of 24 March 1999 and No. 387/000 of 28 December 2000, 
the sector producing software was declared to be of national interest, in accordance with the 
                                                                                                                                                                     
No. 15/004 of 20 January 2004, No. 292/004 of 11 August 2004, No. 350/004 of 29 September 2004, 
Nos. 291/001, 292/001 and 293/001 of 25 July 2001, No. 84/999 of 24 March 1999, and No. 387/000 of 
28 December 2000. 
162 WTO document G/SCM/N/95/URY of 6 August 2003. Uruguay WT/TPR/S/163/Rev.1 
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provisions in Law No. 16.906 of 7 January 1998.  Decree No. 387/000 gave exemption from the IRIC 
for income earned by producing software between 1 January 2001 and 31 December 2004. 
(iv) State-trading enterprises 
223. The Government is still closely involved in the economy in Uruguay, particularly in the 
services sector.  There are enterprises with Government involve ment in the electricity, air and rail 
transport, sea ports, telecommunications, drinking wate r and sanitation, and financial sectors.  During 
the period under review and as a result of Law No. 16.211 of 1 October 1991 (Law on State-owned 
Enterprises), subsequently partly repealed, some ac tivities were transferred to the private sector under 
contracts, concessions or through sale, although th e former two were the preferred methods rather 
than sale.  Some of the activities concerned are air services, financial services, electricity and 
telecommunications (see Chapter IV(6)). 
224. In 1995, Uruguay notified the WTO that the only State-owned enterprise that met the 
definition in Article XVII of the GATT 1994 was th e National Fuel, Alcohol and Portland Cement 
Authority (ANCAP, see Chapter IV(3)).  When this notification was made, the ANCAP had a 
monopoly of the import and refining of crude petrol eum and its by-products, the import and export of 
fuel, and the production and import of  industrial and denatured alcohol.163  Law No. 16.753 of 
June 1996 abolished the ANCAP's monopoly of the production, marketing and sale of alcohol and 
alcoholic beverages, opening the activ ity up to private sector competition, as notified to the WTO in 
January 1998.164 
(v) Government procurement 
225. Because of the Government sector's clos e involvement in Uruguay's economy through 
ownership and control of State-ow ned enterprises, the government pr ocurement regime is relatively 
important. 
226. Uruguay is not party to the WTO Plurilateral Agreement on Government Procurement.  Since 
1997, government procurement procedures have  been regulated by Decree No. 194/997 of 
10 June 1997 (Harmonized Text of the Law on Acc ounts and Financial Administration).  Government 
procurement is carried out in a decentralized manne r;  each agency has its own regulations in this 
regard.  The two exceptions to the principle of government procurement decentralization are the 
purchase of food and medicines, which is centralized (see below). 
227. The Government Purchases and Procurement S ection of the Office of Planning and Budget, 
part of the Office of the President of the Republ ic, is responsible for centralizing information on 
procurement by the various Government entities, fo r promoting transparency and for harmonizing the 
different criteria for invitations to tender.165  In order to centralize information on invitations to tender 
issued by various State bodies, a Government Pu rchases and Procurement Modernization Programme 
has been introduced.  A web site ha s been created as part of this  Programme and models for bids 
taking into account the special features of the th ree types of State procurement (goods, services and 
works) are being developed. 
228. Since 2002, measures have been adopted to e nhance the system's transparency.  Decree 
No. 66/002 of 26 February 2002 makes it compulsory for entities awarding contracts for various State 
                                                      
163 WTO document G/STR/N/1/URY of 25 July 1995. 
164 WTO document G/STR/N/3/URY of 28 January 1998. 
165 More information on its activities can be found a t:  http://www.comprasestatales.gub.uy/index.php.  
This site centralizes information on invita tions to tender from various State bodies. WT/TPR/S/163/Rev.1 Trade Policy Review 
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bodies to send to the web site www.compraestatale s.gob.uy the basic specifications and special terms 
for each public or abbreviated tender issued.  De cree No. 526/003 of 18 December 2003 extended this 
obligation to extensions or renewa ls of procurement.  Decree No. 289/002 of 30 July 2002 developed 
and laid down rules on the Purchasing and Procuremen t System (SICE), whose objective is to monitor 
the procurement process, facilitate the publication of bids and awards of contracts on the site 
www.compraestatales.gob.uy and to inter-relate the procurement and spending processes, interacting 
with the Integrated Financial Information System (SIIF) for this purpose.  The objective of the SICE 
is to compile information on what and how much  each Government office procures, using what 
procedures and at what cost, and who are the suppliers by identifying procurement for each 
organizational unit. 
229. The Central Food Purchasing Unit (UCAA) was set up under Decree No. 58/003 for the 
purpose of centralizing procurement of food by State bodies using a special procurement procedure.  The latter was approved by Decree No. 129/003 of 8 April 2003 and has the following features:  bids 
have two components, the technical bid and the econom ic bid;  the possibility of opening up restricted 
and simultaneous negotiations with preselected bidders;  invitations  to other suppliers after the 
opening of bids with a view to obtaining better te rms than those proposed, after fulfilment of the 
requirements laid down in the specifications and tec hnical preselection;  a commitment to pay usually 
within 30 days of delivery of the goods. 
230.
 Decree No. 428/002 of 5 November 2002 establis hed a special procurement regime for the 
procurement of medicines, medical and surgical e quipment and other similar inputs for hospitals.  The 
new regime centralizes the requests and plans the corresponding procurement through the State 
Central Purchasing Unit for Medicines and Like  Goods (UCAMAE), whic h is responsible for 
formulating and implementing the procurement pr ocedure.  For the central Government, this 
procedure is compulsory, but is optional for other State entities. 
231. Decree No. 194/997 provides that government procurement should be through a public 
bidding procedure open to any Uruguayan or foreign supplier, although preferences are given to 
Uruguayan suppliers.  In general, the Executive is  empowered to authorize special procurement 
regimes and procedures if the market situation or the goods and services to be procured so demand.  
In some special circumstances, procurement procedures  other than a public invitation to tender can be 
used, for example an "abbreviated bidding" proce dure or direct procurement, depending on the 
amount of the contract.  Under Decree No. 1994/97 , the abbreviated procedure can be followed when 
the amount of the contract does not exceed Ur $1,022,000 or Ur$6,132,000 fo r autonomous bodies and 
decentralized services in the State's industrial or  commercial domain.  Likewise, procurement may be 
direct when the amount does not exceed Ur$51,1 00 or Ur$153,300 in the case of autonomous bodies 
or decentralized services in the State's industria l or commercial domain.  These amounts are reviewed 
twice yearly and the latest review was in January 2006. 
232. Procurement may be direct or through another procedure if it is an operation between State 
bodies or entities or with non-Government public bodi es, or when the public bidding procedure, either 
abbreviated or through an auction, yields no results or if there are no valid or admissible bids.  In addition, direct bidding is allowed under certain circ umstances, for example, the purchase of goods or 
the procurement of exclusive services, repair of machinery, equipment or motors whose dismounting, transfer and prior inspection would be costly if  a bidding procedure was followed;  buying crude 
petroleum or petroleum products, basic oils and add itives for lubricants abroad;  or for reasons of 
emergency, shortage or health needs, 
inter alia . 
233. The main criterion when assessing a bid is price;  other factors may, however, play an 
important role when awarding a contract.  For ever y tender, there are genera l specifications and terms Uruguay WT/TPR/S/163/Rev.1 
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supplemented by particular specifications and terms,  which may include special or technical criteria, 
for example, the currency and the rate of exchange to  be used in the contract, the type and amount of 
the contract performance guarantee, the mode of s upply, the deadline for shipment, etc.  Evidence that 
an invitation to tender contains specifications or in cludes clauses that can only be met by a particular 
person or entity will lead to the immediate cancellation of the tender. 
234. Invitations to take part in a public bidding proce dure (or in an auction) and to submit bids are 
published in the Official Journal and in another national newspaper and, where necessary, they may 
be given wider publicity and made public throu gh other media.  In order to encourage the 
participation of foreign supplie rs, invitations to tender are published abroad through Uruguay's 
diplomatic missions, but this is not a legal require ment.  Such announcements are made 15 days prior 
to the date of opening the bids or 30 days befo re the opening if it is considered necessary for 
foreigners to take part in the procedure.  In case s of emergency, these time limits may be shortened, 
but they may not under any circumstances be less than  five or ten days respectively.  The reasons for 
the exception must be given in the administrative instrument announcing the invitation to tender. 
235. In the abbreviated bidding procedure, at least si x enterprises are invited to tender three days 
before the date of opening.  This time-limit may be  shortened to 48 hours where the circumstances so 
require.  The bidding procedure goes ahead even if less than six enterprises submit bids. 
236. State and semi-public enterprises give pr eference to Uruguayan over foreign products 
provided that they equal the foreign product in te rms of quality and suitability.  This requirement 
allows Uruguayan bidders to be awarded contracts ev en if their bids are 10 per cent higher than the 
foreign bid.166  When awarding contracts for public wo rks, preference is given to those which 
guarantee the most utilization of domestic raw materi als and labour;  for the purposes of evaluating 
such a preference, the general terms and specificati ons require bidders to give an estimate of the 
percentages of Uruguayan labour and materials comprise d in the price offered.  For foreign suppliers, 
preference is given to those which offer to purchase and use Uruguayan products.  Where the Government contract involves the purchase of foreig n goods, the law provides that preference shall be 
given to suppliers which guarantee market access for Uruguayan exports.  Where bids from abroad 
are quoted in f.o.b., c.i.f. and c&f values, all the f actors making up the cost must be added to them so 
that they can be compared with domestic goods or products. 
237.
 Uruguay's Constitution allows recourse to administrative and judicial bodies if one of the 
interested parties wishes to contest the award of the contract. 
(vi) Protection of intellectual property 
(a) Overview 
238. The TRIPS Agreement, ratified by Law No. 16.671 of 13 December 1994, has had force of 
law in Uruguay since 1 January 1995.  Uruguay has am ended its legislation in order to comply with 
the specific provisions in the Agreement and, as a developing country, had until 1 January 2000 to 
implement it.167 
239. Uruguay's Constitution specifically guarantees inte llectual property rights (IPRs), stating in 
Article 33 that intellectual works, copyright, the ri ghts of inventors and artists, shall be recognized 
and protected by law.  Since the last review in  1998, Uruguay has amended its patent, trademark and 
                                                      
166 Law No. 16.170 of 28 December 1990, which provides that the margin of preference established in 
1991, which was 40 per cent, should be lowered to 10 per cent by 1992. 
167 The provisions of the WTO Agr eements were ratified by Law No . 16.671 of 13  December 1994. WT/TPR/S/163/Rev.1 Trade Policy Review 
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copyright legislation (Table III.16).  Its IPR legislation was examined by the TRIPS Council in 
November 2001.168 
Table III.16 
Overall view of the protection of inte llectual property rights in Uruguay, 2005a 
Law/Scope Term Comments, limitations and exclusions  
Copyright and related rights   
Law No. 9.739 of 1937 in the text contained in Law 
No. 17.616 of 10 January 2003 and Law No. 17.805 
of 26 August 2004 
Scope:  Copyright in any or iginal literary, scientific 
or artistic creation that can be disclosed or 
published by any medium or process, irrespective of its type, form of expre ssion, 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.  In both cases, moral 
and economic rights alike are protected.  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. 
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. 
Ideas, processes, official texts, notices or data are 
not protected. 
Patents   
Law No. 17.164 of 2 September 1999 
Decree No. 11/2000 of 13 January 2000 
Scope:  Any invention, product or process that is 
new, involves an inventive step and is industrially 
applicable;  since 1 November 2001, 
pharmaceuticals and agricultural chemicals. 
 20 years as of the date of 
filing the application, non-
renewable. 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  three 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. 11/2000 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 as of the date of filing the application, 
renewable for a further 
five 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;  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. 11/2000 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 
five years. Protection under a patent for a utility model. 
The following may not be the subject of protection 
through an application for 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. 
  Table III.15 (cont'd)  
 
 
                                                      
168 WTO documents IP/Q/URY/1, IP/Q2/URY/1, IP/Q3/URY/1, IP/Q4/URY/1 of 23 January 2002 and 
18 May 2004, respectively. Uruguay WT/TPR/S/163/Rev.1 
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Law/Scope Term Comments, limitations and exclusions  
Layout designs of integrated circuits    
Through registration.  Layout designs must be 
original. 
TRIPS (there is no domestic legislation).  10-20 years as of the date 
of filing the application, 
depending on the type of patent. Protection under 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. 146/2001 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 (trademarks do not expire). 
 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 any geographical name not original or distinctive enough regarding 
the goods and services to which they apply or 
whose use is likely to create confusion regarding the origin, qualities or characteristics of the goods 
or services distinguished by the trademark;  (d) the 
shape given to goods or containers when they meet the requirements to be registered as a patent;  
(e) names of plant varieties;  (g) commonly used 
or commercial technical appellations. 
Geographical indications    
Law No. 17.011 of 25 September 1998 (Trademark 
Law) 
Scope:  Geographical indica tions or indications of 
source and names of origin.  An indication of source 
is a geographical name for goods or services that identifies the place of ex traction, production, or 
manufacture as the place of origin.  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 due 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.  Indications of source are protected without the need to register them.  Appellations of origin are 
granted for an indefinite term. 
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 breeder certificates. 
Source : WTO Secretariat. 
 
240. Uruguay is a member of the World Intellectual Property Organization and is party to several 
international agreements on the prot ection of intellectual property rights (Table III.17).  It is not party 
to the Patent Cooperation Treaty, nor the Madrid Agreement concerning the International Registration 
of Marks or the Protocol concerning the Madrid Agreement on the Registration of Marks. 
Table III.17 
International intellectual property  agreements ratified by Uruguay 
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 (WIPO) Decree Law No. 14.910 of 10 July 1979 
Protocol Harmonizing Intellectual Proper ty Rules in MERCOSUR on Trademarks, 
Indications 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 
 Table III.17 (cont'd)  WT/TPR/S/163/Rev.1 Trade Policy Review 
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International agreement/convention Law and date of ratification 
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 Artistic 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 Patent 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 
Vienna Agreement Establishing an Intern ational Classification of the Figurative 
Elements of Marks Law No. 17.146 of 9 August 1999 
Source : Uruguay's notifications to the WTO and WIPO Secretariats. 
 
241. The Dirección Nacional de la Propiedad Industrial - DNPI  (National Directorate of Industrial 
Property) is a decentralized body of the MIEM with  special competence for industrial property.  The 
DNPI's main tasks are to administer and protect indus trial property rights, register industrial creations 
and distinctive signs of industrial or commercia l activity that may be registered (patents for 
inventions, industrial designs, trademarks, serv ice marks, collective and certification marks, 
advertising slogans and appellations of origin), as well as changes in the ownership of rights.  The 
DNPI is also responsible for ruling on objections, administrative appeals and annulment, providing 
information on prior art, conducting information technology activities, promoting the harmonization 
of MERCOSUR legislation and ensuring complia nce with international conventions and 
agreements.169 
242. The Copyright Council in the Ministry of Education and Culture is responsible for monitoring 
and verifying compliance with the Law on Copyright and Related Rights, and in particular for the 
following:  administering and preserving literary and artistic works in the public domain or belonging to the State;  bringing civil or criminal proceedings  before the courts in the name and on behalf of the 
State;  acting as arbitrator in disputes involving unio ns or associations of aut hors or producers when it 
has been so appointed;  giving an opinion or taking a decision in disputes brought before the judicial 
or administrative authorities in relation to copyright, provided that it is asked to do so. 
243.
 By means of Law No. 17.052 of 14 December 1998, Uruguay applies the Protocol on 
Harmonization of Intellectual Property Regulations  in the MERCOSUR on Trademarks, Indications 
of Source and Appellations of Origin.  The authorities have indicated that this protection is consistent 
with the provisions in the Paris Convention for the Protection of Industrial Property (Stockholm Act 
of 1967) and the TRIPS Agreement.  The Protocol  applies in Uruguay and Paraguay, which have 
ratified it. 
(b) Patents, utility models and industrial designs 
244. Since the previous review in 1998, a new Pate nt Law has been enacted:  Law No. 17.164 of 
2 September 1999 (Law on Patent s, Utility Models and Industria l Designs, in effect since 
18 January 2000).170  Decree No. 11/2000 of 13 January 2000 implements the Law on Patents.171  The 
latter extended patentability to pharmaceutical and agro-chemical products as of 1 November 2001.  
The new legislation repeals the pr evious instruments, Law No. 10.089 of 12 December 1941 on patent 
protection and Law No. 14.549 of 29 July 19 76 on utility models and industrial designs. 
245. The Patent Law guarantees national treatment and the right of priority defined in the 
international patent conventions ratified by Uruguay.  Pursuant to  this Law, new inventions for 
                                                      
169 DNPI information online, available at:  http://dnpi.gub.uy/sp/indice.htm. 
170 Law notified to the WTO in document IP/N/1/URY/1/1 of 3 October 2001. 
171 Notified to the WTO in document IP /N/1/URY/I/4 of 3 October 2001. Uruguay WT/TPR/S/163/Rev.1 
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products or processes that involve an inventive step and are industrially applicable can be patented.  
The patent is valid for 20 years as of the date of  the application;  the term for utility models and 
industrial designs is ten years, renewable for a furthe r five years.  Where a fo reign priority is claimed 
in accordance with the Paris Convention for th e Protection of Industrial Property (Decree-Law 
No. 14.910 of 19 July 1979), the applicant has 90 days 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. 
246. Patent applications are filed with the DNPI;  they may cover one invention or several, 
provided that these are related to each other an d form a single inventive concept.  After the 
appropriate formalities have been complete d, the application is published in the Boletín de la 
Propiedad Industrial - BPI  (Industrial Property Bulletin) within 18 m onths of its date of filing;  at the 
applicant's request, the application may be published earlier.  After it has been published, a period of 
60 days is given to third parties to make comme nts.  The DNPI conducts an in-depth technical 
examination of the application after payment of the appropriate fee, within 120 days of publication.  
Any comments made must be addressed by the appl icant within 90 days.  After these requirements 
have been met, the patent is granted.  For indust rial designs, the procedure is similar to that for 
patents, although applications are published in  the BPI within 12 months of filing. 
247. Patents give holders the right to prevent thir d parties from carrying out the following without 
their consent:  (a) in the case of products:  their manufacture, offer for sale, sale or use, import or 
storage for any of these purposes;  (b) in the case of  processes:  their use, as well as any of the 
aforementioned acts in respect of the products obtained using the process in question.  Part or all of 
the economic rights given by a patent or patent app lication may be transferred by inheritance or by an 
act inter vivos . 
248. The Patent Law specifically allows parallel im ports of patented products by including 
international exhaustion of rights. 
249. A patent holder or applicant may grant a licence to work the patent in question;  this must be 
registered in the DNPI Register.  Licences are not exclusive and a licensor may grant other licences to 
work the patent in the country or work it himself.   The Patent Law does not  allow clauses or terms 
that have a negative effect on competition to be included in contractual licences.172 
250. The Law also provides for the possibility that an y interested party may request a compulsory 
licence, inter alia , for failure to work the patent, within three years after it has been granted or four 
years after the date of filing.  Compulsory licences can also be granted in special situations that may 
affect the general interest, defence or national security, the economic, social or technological 
development of certain sectors that are strategic fo r Uruguay, as well as in cases of health emergency 
or other similar circumstances of public interest, or because of the lack or in sufficiency of commercial 
supplies in order to cover domestic market needs.  Compulsory licences are granted by the DNPI in a 
special resolution that defines their terms and scope and the conditions applicable.  The DNPI, in a 
special resolution, may also grant compulsory li cences because of anti competitive practices.  The 
Law also allows for the possibility of granting com pulsory licences in the case of dependent patents, 
that is to say, when a patented invention or utility model cannot be worked in Uruguay without 
infringing an earlier patent. 
                                                      
172 Among these, the Law identifies those which cause the following:  (a) adverse effects on trade;  
(b) exclusive retrocession conditions;  (c) impediments to challenging the validity of patents or their dependent 
licences;  (d) commercial or industrial restrictions on the licensee that do not derive from the rights conferred by 
the patent;  (e) restrictions on export of the product prot ected by the patent to countr ies with which there is an 
agreement on creating an economic and trade integration area. WT/TPR/S/163/Rev.1 Trade Policy Review 
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(c) Trademarks and geographical indications 
251. Since the previous review in 1998, Uruguay has introduced new trademark legislation.  Law 
No. 17.011 of 25 September 1998 (the Trademark La w) contains provisions that update Uruguay's 
legislation in order to make it consistent with its ob ligations under the TR IPS Agreement.  Law 
No. 17.011 and its regulations (Decree No. 34.999 of  3 February 1999) were notified to the WTO by 
Uruguay in 2001.173 
252. In order to be protected, trademarks must be registered in the DNPI's Trademark Register and 
must be distinctly different from those already regist ered or in the process of registration.  Protection 
conferred by registration of a trademark lasts for te n years and can be renewed indefinitely for further 
ten-year periods at the request of the owner or his representative.  Renewal must be requested within 
the six months preceding the expiry of the registrati on.  Use of the trademark is optional;  the right 
conferred by registration is not lost because of failu re to use the trademark.  An association may apply 
for registration of a collective mark in order to distinguish on the market between the products or 
services of its members and products or services of persons who are not members. 
253. The Law prescribes that free movement of products bearing trademarks lawfully put up for 
sale by the owner or with his consent on the ba sis of the trademark's registration may not be 
prevented. 
254. The Law also regulates the granting of certifi cation or guarantee marks by competent State or 
semi-public bodies carrying out quality certificati on 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. 
255. The Trademark Law regulates the use of trade na mes and geographical indications;  the latter 
consist of indications of source and appellations of origin.  Indications  of source are protected without 
the need to register them, whereas appellations of or igin must be registered in the DNPI's Register of 
Appellations of Origin in order to be protected.  Th e Law restricts the use of an indication of source to 
producers and service suppliers established in the lo cation concerned, whereas appellations of origin 
also require compliance with quality criteria.  In or der to register foreign appellations of origin, in 
accordance with the principle of reciprocity between States, there must be a treaty. 
(d) Copyright 
256. In Uruguay, copyright is protected by Law No. 9.739 of 1937 (the Copyright Law) and Law 
No. 17.616 of 10 January 2003 on copyright and related rights, which substantially amended a 
number of the articles in Law No. 9.739, and also by Law No. 17.805 of 26 August 2004.  Decree 
No. 154/004 (Copyright, Regulations) of 3 May 2004 implements Law No. 17.616 of 10 January 2003.  The amendments made to the le gislation by Law No. 17.616 on copyright, which 
deal with adaptation of Uruguayan legislation to th e TRIPS Agreement, were notified to the WTO in 
2004.
174 
257. The National Library keeps a Copyright Register in which interested parties can list the works 
and other intellectual goods protected under the Copyright  Law.  Entry in the Register is optional;  
protection of copyright does not depend on registration.   Any disputes about registration are resolved 
by the Consejo de Derechos de Autor  (Copyright Council). 
                                                      
173 WTO documents IP/N/1/URY/I/2 and IP/N/1/URY/I/3 of 3 October 2001. 
174 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/163/Rev.1 
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258. Law No. 17.616 added to the earlier Law provisions on protecting the rights of performers, 
producers of phonograms and broadcasting organizations.  It also redefined and extended the scope of 
intellectual property rights in works protected by Law No. 9.739, which now gives an author the exclusive right to sell, reproduce, distribute, publis h, translate, adapt, tran sform or communicate the 
work or make it available to the public.  It also redefined the scope of copyright protection, which 
includes expressions but not ideas, processes, operati ng methods or mathematical concepts as such.  
The concept of intellectual, scientific or artistic production was broadened to include all products in 
the realm of the intellect. 
259.
 Law No. 17.616 also increased the term of protection of 40 years provided in Articles 14, 15 
and 40 of Law No. 9.739 of 17 December 1937 to 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 of broadcasting organizations is also 50 years as of 1 January of the year following the work's publication or 
broadcast, respectively.  Copyright does not depe nd on ownership of the physical object in which the 
work has been incorporated and the right is not subject to any formality or registration.  Law 
No. 17.616 introduces the concept of related rights, providing that performers of a literary or musical 
work have rights in their performance;  producers of phonograms in their phonograms;  and broadcasting organizations in their broadcasts .  Copyright expires at the national level. 
260.
 Broadcasting organizations have the exclusive ri ght to authorize the retransmission of their 
broadcasts and to be remunerated for their public communication when this is in places open to the 
public subject to payment of an entrance fee.  Performers and producers of phonograms also have the 
right to be remunerated for direct or indirect  use of the published phonograms for the purposes of 
broadcasting or for any communication to th e public for commercial purposes.  The Sociedad 
Uruguaya de Artistas Intérpretes - SUDE  (Uruguayan Performers' Society), the Asociación General 
de Autores dUruguay - AGADU  (General Association of Uruguayan Authors), the Asociación 
Nacional de Broadcasters Uruguayos - ANDEBU  (National Association of Uruguayan Broadcasters), 
and the Comité Uruguayo del Disco - CUD  (Uruguayan Disc Committee) are responsible for 
managing performers' rights in Uruguay and for distributing the corresponding royalties. 
261. Law No. 17.805 of 26 August 2004 covers authori zations for the use of newspaper articles, 
reviews or other social communication media, giving editors or owners of the publication the right to 
utilize them once only, unless agreed otherwise.  The Law also provides that the rights of authors in a 
situation of dependence shall be ceded solely to th e employer for whom they work.  It also states 
specifically that when a newspaper article is published elsewhere, in whole or in part, its author must 
be identified in the same way as was done at the time of its original publication.  The Law also 
provides for similar extension of protection to othe r artistic expressions (drawings, jokes, caricatures, 
etc.). 
(e) Other intellectual property rights 
262. Plant varieties cannot be patented, but are protected by Law No. 16.580 of 
21 September 1994 and Law No. 16.811 of 21 Fe bruary 1997.  The former 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 2002.175  Law No. 16.811 of 21 February 1997 on the Breeding, 
Production, Movement and Internal and External Marketing of Seeds and Phytogenetic Creations 
                                                      
175 WTO document IP/N/1/URY/P/3 of 14 June 2002. WT/TPR/S/163/Rev.1 Trade Policy Review 
Page 90 
 
 
contains Uruguay's legislation on the protection of  cultivars and was notified to the WTO in 2002.176  
Cultivars must be listed in the National Register of Cu ltivars, kept by the National Seed Institute.  The 
purpose of the Register of Cultivar Owners is to r ecognize and guarantee the rights of the breeder of a 
new plant variety by granting and registering a title of ownership, in accordan ce with the International 
Convention for the Protection of New Varieties of Plants. 
263. Ratification of the TRIPS Agreement incorporated  the provisions on integrated circuits into 
Uruguay's legislation.  There are no other relevant legal provisions.  Layout designs that meet the 
requirements applicable to the granting of each type  of right may be given protection by means of 
patents, industrial designs, or copyright, or even under regulations on unfair competition. 
264. Undisclosed information is protected under the unf air competition legislation;  there are as yet 
no special legislative provisions. 
(f) Enforcement 
265. Enforcement is the responsibility of the Judiciary.  Law No. 17.616 contains rules on the 
enforcement of copyright, imposing a prison term of from three months to three years for infringement of copyright for profit and without th e written consent of the right-holder.  The latter 
may also bring civil proceedings to halt the illegal activity and to obtain  damages, and a fine of up to 
ten times the value of the infringing product may be imposed. 
266.
 The Copyright Law also provides  for the application of measures at the border.  If the 
National Directorate of Customs or the right-hol ders have valid reasons to suspect that goods 
manufactured, distributed or imported, or intended fo r distribution, without the consent of the owner 
of the IPR, have been or are to be imported into Ur uguay, they may ask that special measures be taken 
in respect of those goods. 
267. Articles 99 to 102 of the Patent Law contain special provisions on enforcement and provide 
for administrative or civil proceedings against an y person who infringes patent rights.  The Patent 
Law also has provisions on criminal proceedings relating to patents, establishing a term 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. 
268. Articles 87 and 88 of the Trademark Law, No. 17.011, allow proceedings to be brought for 
injury or prejudice and prohibit the use of marks cont rary to the rules in for ce, specifying the legal 
procedures for the purpose of enforcement.  Articles 81 to 86 of Law No. 17.011 contain provisions on criminal proceedings relating to trademarks, stipul ating a term of imprisonment of six months to 
three years, as well as determining that the article s used to commit the offence should be destroyed or 
rendered unusable and the infringing goods  should be seized and destroyed. 
                                                     
 
176 WTO document IP/N/1/URY/P/2 of 14 June 2002.