The characteristics of the free port regime were extended to Carrasco International Airport in 2002. It thus became the first free airport in South America.

When speaking of free airports, it refers to the airport customs space where a special fiscal and customs regime applies, including the free circulation of goods, without the requirement for authorizations or formal procedures.

Law 17,555 of 2002, called the «Economic Reactivation» law, allows for the extension of the regime to the capital’s airport and leaves open the possibility of operating the Durazno airport in the center of the country, as it was also granted free airport status.

All merchandise and goods entering from outside the national territory are exempt from customs taxes, fees, and duties applicable to or related to the import (VAT, Wealth Tax, Income Tax).
When they are introduced into the national customs territory, they are considered imports and only in those cases are they subject to the corresponding tariffs.

Since the enactment of the C.A.R.O.U., the possible modalities that can be adopted by intra-airport warehouses will be the following:

• • Storage warehouse: the goods can only be subject to operations intended to ensure their identification, preservation, splitting into lots or volumes, and any other operation that does not alter their value or modify their nature/state.
  • Commercial warehouse: the goods can be subject to operations intended to facilitate their commercialization or increase their value, without modifying their nature or state.
  • Repair and maintenance warehouse: the goods can be subject to repair and maintenance services, without modifying their nature.
  • Temporary warehouse for exhibition or other similar activity: foreign goods entered can be destined for exhibitions, demonstrations, fairs, or other similar activities, with prior authorization from the National Customs Directorate (D.N.A.).
  • Logistical warehouse: the goods can be subject to operations that may modify their state or nature, provided they do not modify their origin and consist of: assemblies or mounting; mixtures; placement or replacement of parts, pieces, or accessories; hardware configuration; software installation; manufacturing of packaging, assemblies, labels, or other products provided they are used for the commercialization of goods that will leave the warehouse; and other similar operations established by the Executive Branch.

Currently, there is a single restriction which consists of the impossibility of using the industrial warehouse modality, within which goods can be subject to operations intended to modify their nature or state, including the industrialization of raw materials and semi-finished products, assemblies, mounting, and any other analogous operation (alteration of origin).

Companies, and operators in particular, must maintain complete, accurate, and up-to-date records of goods handled, deposited or stored, received and delivered, shipment by shipment and separated by storage location.