Importing Parcels to Uruguay: Customs Duties

Each Uruguayan resident in a calendar year may receive only 3 duty-free parcels meeting the following criteria:

1. The goods are purchased for personal use.
2. The individual is at least 18 years old and has a valid cédula identity card.
3. The weight of the parcel is not more than 20 kg.

The duty-free allowance applies to the invoice or declared value: up to USD 50 for non-express mail and up to USD 200 for express mail.

When counting the three shipments, all shipments are included regardless of the amount of allowance used.

If the parcel includes a purchase, payment must be made using an international credit or debit card issued by an institution regulated by the Central Bank of Uruguay and belonging to the buyer and recipient of the parcel.

If the gift is sent from abroad, it must be declared with a maximum value of 50 USD when using regular mail and 200 USD when using express mail.

Once all duty-free allowances have been used, a simplified taxation regime may be used: for invoices or declared values up to USD 200, pay 60% of the invoice or declared value, with a minimum payment of USD 10.

There is no limit on the number of parcels under the simplified taxation regime.

To use this regime, the shipment must meet these conditions: it is received for commercial or non-commercial purposes; the recipient is an individual or legal entity with an RUT; and the total weight does not exceed 20 kg.

Whether it is a purchase or a gift, the declared value (invoice) must not exceed USD 200.

If the purchase price exceeds USD 200, it is necessary to use the general import regime: you must fill in the DUA (Documento Único Aduanero — Single Customs Document) and contact a customs agent.

Individuals may import only 2 parcels per calendar year under the general regime; such imports are considered sporadic purchases. If this limit is exceeded, they must register with the DGI as importers and comply with the relevant import requirements.

IMPORTANT: The package may not contain products subject to IMESI tax. For example: alcoholic beverages, cosmetics, cigarettes, etc.

The full list of these products is available at this link

The transportation of shipments containing goods classified as prohibited is not allowed. For shipments containing restricted goods, or goods that require special licences or certificates for release, the user must follow the appropriate procedure with the competent authority.

Examples include sanitary, phytosanitary, and zootechnical certificates, as well as technical-suitability certificates for electronic equipment.

Link to the procedure for obtaining a permit to import medicines and dietary supplements: see the description below the post.

The invoice value should be interpreted as the total amount indicated by the foreign seller in the relevant commercial invoice for the purchase, taking into account shipping costs.

The cédula information provided by the postal operator must be correct, match the information provided by DNIC, and be recorded in the LUCIA system.

The date of receipt of the shipment for tax purposes is the date when the postal operator transmitted the information to the customs authority.

Books and medicinal products for personal use can be imported duty-free without restrictions on the frequency of importation during a calendar year. In the case of medicinal products a permit from the Ministry is required for import into the country.

In the case of books, brochures and journals of a literary, scientific, artistic, educational, or instructional nature, as well as their distribution catalogues, the declared value cannot exceed USD 1,000, and customs clearance by a customs broker is not required.

Goods that are not claimed by the recipient for more than 30 days after notification of their arrival are declared and withdrawn by the National Postal Administration by court decision.

The costs of storing goods detained for any reason, as well as postal operators' costs, shall be borne by the party concerned.

HAPPY SHOPPING, EVERYONE!