COMPARE REGIMES

REGIME
FREE ZONE  FREE PORT/AIRPORT BONDED WAREHOUSES
Applicable Law

Law 15.921 dated 17/DEC/1987:
Free Zones Law
Regulatory Decrees: 454/988 dated 08/JUL/1988 and 920/988 dated 30/DEC/1988.

LAW 19.276 dated 19/SEP/2014 – Uruguayan New Customs Code (CAROU)

Law 19.566 dated 08/DEC/2017: Modification of Law 15.921 (Free Zones Law).  Regulatory Decree: 309/018 dated 27/SEP/2018.

Law 16.246 of 08/APR/1992:
Ports Law.

Decree 412/992 dated 01/SEP/1992:
Regulates Ports Law.

Dec. 455/994 dated 06/OCT/1994:
Regulation of Free Ports.

Dec. 409/008 dated 21/AUG/2008 – Draft Regulation Applicable to the Free Port Regime in the Carrasco International Airport.

Law 19.276 –  Uruguayan New Customs Code

Decree 216/006 dated 10/JUL/2006:
Regulation of Bonded Warehouses. Regulations of its Goods.

Law 19.276 –  Uruguayan New Customs Code

Permitted Activities Within the free zones, the following activities can be carried out:
(1) Commercial.
(2) Industrial.
(3) Services.

As a general rule, the users of a free zone will not be able to perform industrial and commercial activities or activities related to services outside the free zones. There are some exceptions to this rule.

In the port or airport, warehouses can be used for the following purposes:                                                (1) Storage.
(2) Commercial.
(3) Repair and maintenance.
(4) Temporary storage for exhibitions or similar activities.
(5) Logistic.
The customs storage regime can involve different activities:
(1) Storage.
(2) Commercial.
(3) Industrial.
(4) Repair and maintenance.
(5) Temporary storage for exhibitions and similar activities.
(6) Logistic.
Taxes Users are exempt from any existing national tax or those to be created. During their stay in the port customs area, the goods will be exempted from taxes and surcharges applicable to the import or because of it. During their stay in the customs warehouse, the goods are exempted from taxes.
Term of Deposit No limits 5 years (extendable). 24 months (non-extendable).
Origin Regulations Rule 08/94 of the Common Market Council of the Mercosur is in force. The origin of the goods is not affected by its entry into the regime.

The validity of the certificate starts running when the goods leave the warehouse (180 days).

Certificate validity may be fractioned by issuing derivative certificates of origin.

The origin of the goods is not affected by its entry in a customs warehouse.

The validity of the certificate starts running when the goods leave the warehouse (180 days).

Certificate validity may be fractioned by issuing derivative certificates of origin.