The legal framework, regardless of where your purchases come from, whether international or local (in Uruguay), is constantly evolving, particularly when it comes to e-commerce. Sometimes we only know part of the legislation, and this prevents us from making better use of our rights.
In summary: All books, documents and bibliographic material can be brought into the country with no limits and no taxes of any kind. All purchases worth less than 200 US dollars (and 20 kg in weight) can be brought into the country through a simple customs process (up to three times a year without paying taxes, and you can always choose to pay 60% of the value in taxes with no limit on the number of times).
The Online Purchasing system explained by Uruguayan Customs
Tax-free E-commerce purchases (with exemption)
The following packages are exempt from taxes and Customs storage costs provided they meet these requirements:- Be received by a natural person of legal age up to 3 times per calendar year. (Beyond these three times, you can always receive packages under these conditions by paying 60% of the value).
- The total value of the purchase invoice does not exceed USD 200 (or its equivalent in another currency at the exchange rate of the Central Bank of Uruguay for the day before entry into the country).
- Its gross weight does not exceed 20 kg.
- They are not for commercial purposes.
- Payment for the corresponding goods must be made using an international credit card, debit card or electronic means of payment linked to an international card, whose holder matches the buyer and the recipient of the parcel.
- They do not contain products subject to the Specific Internal Tax (IMESI): tobacco, alcohol/beverages, perfumes/cosmetics
- Goods that do not fall under those classified as prohibited by the regulations, or that require non-automatic licenses as provided for by the regulations.
- We recommend that books, CDs and DVDs (excluding games) be purchased separately from other types of items, because in these cases they are completely exempt from any kind of duty and you avoid using one of the three times per year that this legislation can be applied (since they have no frequency limit). See the specific legislation below.
Applicable Legislation
- Decree 581/016.
- Decree 336/015.
- Decree 356/014.
- Law 19.335 Article 229.
- Law 19.149 Article 373.
E-commerce purchases by paying 60% of the value (without exemption)
At any time and with no limit on the number of times, you can bring purchases into the country (worth less than USD 200), by paying 60% of the value of the goods, provided you meet the following requirements:- Be received by a natural or legal person.
- Its gross weight does not exceed 20 kg.
- The total value of the purchase invoice does not exceed USD 200 (or its equivalent in another currency at the exchange rate of the Central Bank of Uruguay for the day before entry into the country).
- Payment for the corresponding goods must be made using an international credit card, debit card or electronic means of payment linked to an international card, whose holder matches the buyer and the recipient of the parcel.
- They do not contain products subject to the Specific Internal Tax (IMESI): tobacco, alcohol/beverages, perfumes/cosmetics
- Goods that do not fall under those classified as prohibited by the regulations, or that require non-automatic licenses as provided for by the regulations.
- Customs may hold this type of shipment and may eventually require you to present a summary of the credit card statement used to pay for the purchase.
- We recommend that books, CDs and DVDs (excluding games) be purchased separately from other types of items, because in these cases they are completely exempt from any kind of duty and you avoid using one of the three times per year that this legislation can be applied (since they have no frequency limit). See the specific legislation below.
Applicable Legislation
- Decree 581/016.
- Decree 336/015.
- Decree 356/014.
- Law 19.149 Article 373.
Online Purchases of Books, CDs, DVDs (except games) are tax-exempt
The importation of books, brochures and magazines of a literary, scientific, artistic, educational and instructional nature, and of educational material, shall be exempt from fees, port charges and any tax, including surcharges, the Single Customs Tax, parcel handling fees, consular fees and any other applicable charge on importation. The limit, set in the 2015 budget law, is up to USD 1000 (one thousand dollars), per purchase. Video games of any kind are excluded.Applicable Legislation
- Law (on Books) 15.913 Article 8 literal C.
- Law (2015 budget) 19.355 Article 228.
Online Purchases of Cell Phones, Mobiles, Drones, Radio-electric Equipment require special processing
The URSEC must grant authorization to bring radio-electric equipment worth less than USD 200 into the country, as required by the DNA (National Customs Directorate). It applies to any radio-electric equipment, including:
- Cell phones
- Cordless phones
- Baby monitors (baby calls)
- Wireless remote controls (not optical)
- Wireless cameras
- Wireless remote controls
- Devices with "bluetooth"
- Devices with Wi-Fi
- Equipment with remote control, including "drones"
- Wireless microphones
- Wireless speakers
- Watches with Wi-Fi and/or "bluetooth"
- Satellite Terminals
- Wi-Fi Repeaters
- Wireless routers
- Wireless doorbells
- Radiocommunication transmitters
- Antennas, cellular base stations, radio-alarm base stations, parts of radiocommunication equipment, receivers, transceiver equipment, wireless network cards, transmitter equipment.
- And all equipment that emits radio signals.
- Car radios (without Wi-Fi or Bluetooth)
- Optical remote controls (for televisions, etc.)
- Watches with GPS (without Wi-Fi or Bluetooth, and without a cellular or satellite terminal)
- Antennas (understood as the physical material only and without any electronic equipment)
- Check whether the equipment is approved (homologated)
- If it is not approved, then apply for its approval (homologation)
- Register and process its Importation at the VUCE.
- Remember that the certificate must be processed before the purchase arrives in Montevideo.
- We recommend that, before making the purchase, you check that the device is approved (homologated).
- The certificates issued must be accompanied by the purchase invoice, containing the last 4 digits of the card used to make the payment.
- You should not request shipment from Spain until you have all the documentation for proper entry into the country.
- For more information, you can contact our advisors right here.
