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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇺🇾 Uruguay

CUSTOMS AUTHORITYDirección Nacional de Aduanas
STANDARD VAT22%
DE MINIMIS (USD)US$200

De Minimis Threshold

THRESHOLD (USD)

US$200

LOCAL CURRENCY

200 USD

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under USD 200 duty-free under the courier regime; above attracts customs + 22% IVA. Mercosur preferential treatment for member-state-origin goods.

As of: 2023-01-01

VAT / GST on Imports

22%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Declaración Jurada de Aduana
02MSP permit for medications

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms (SMA permit)
  • Pharmaceuticals (MSP permit)
  • Cultural property

Prohibited Import Categories

  • Narcotics (cannabis personal-use legalised but commercial trade controlled)
  • Counterfeit goods
  • CITES-listed species

Special Notes

  • 01Recreational cannabis legal for residents under the 2013 law; tourists may not buy at pharmacies.
  • 02Uruguay is a Mercosur member; intra-bloc preferential duty applies.
  • 03Free Zones (Zonamerica, Aguada Park, etc.) host significant logistics activity.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Uruguay.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog