{"id":17830,"date":"2025-10-21T16:58:19","date_gmt":"2025-10-21T16:58:19","guid":{"rendered":"https:\/\/www.inalog.org.uy\/?page_id=17830"},"modified":"2025-12-15T22:17:25","modified_gmt":"2025-12-15T22:17:25","slug":"free-port-regulations","status":"publish","type":"page","link":"https:\/\/www.inalog.org.uy\/en\/free-port-regulations\/","title":{"rendered":"Free port regulations"},"content":{"rendered":"
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FREE PORT REGULATIONS<\/p>\n<\/div>

The characteristics of this unique system on the South American Atlantic coast have allowed for the establishment of Regional Distribution Centers located at the region’s entry and exit gates. Through the Ports Law and its regulations, this innovative system has been established, positioning Uruguay as a highly efficient port alternative.<\/p>\n<\/div>

The term \u00abfree ports\u00bb refers to port customs areas where special tax and customs regimes apply, including the free movement of goods, without the need for authorizations or formal procedures.<\/p>\n<\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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FREE CIRCULATION OF GOODS<\/p>\n<\/div>

No authorizations or formal procedures are required. Intraport movement is documented through an electronic Simplified Message to the National Customs Directorate.<\/p>\n<\/div>

PERMANENCE PERIOD OF THE GOODS<\/p>\n<\/div>

The new regulatory framework incorporated under CAROU establishes that merchandise entering ports may remain for a maximum of five years (extendable).<\/p>\n<\/div>

FREE DESTINATION OF THE MERCHANDISE<\/p>\n<\/div>

No prior permits or reports are required to move merchandise, so the destination can be freely changed.<\/p>\n<\/div>

TAX FREE<\/p>\n<\/div>

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).
\nWhen they are introduced into the national customs territory, they are considered imports and only in those cases are they subject to the corresponding tariffs.<\/p>\n<\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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PERMITTED ACTIVITIES AND DEPOSIT METHODS IN FREE PORTS<\/p>\n<\/div>

Since the enactment of the C.A.R.O.U., the operations that can be carried out in the Free Ports are not limited to those enumerated by Article 2 of Law 16,246 and its Regulatory Decrees, but have been expanded, covering a wider range of possibilities in accordance with the provisions of the C.A.R.O.U.<\/p>\n

The possible modalities that can be adopted by intra-port warehouses will be the following:<\/p>\n