{"id":17920,"date":"2025-10-10T16:26:00","date_gmt":"2025-10-10T16:26:00","guid":{"rendered":"https:\/\/www.inalog.org.uy\/?page_id=17920"},"modified":"2025-12-15T22:18:22","modified_gmt":"2025-12-15T22:18:22","slug":"temporary-admission","status":"publish","type":"page","link":"https:\/\/www.inalog.org.uy\/en\/temporary-admission\/","title":{"rendered":"Temporary admission"},"content":{"rendered":"
<\/div><\/div><\/div>
\n\t
\n\t\t
\n\t\t\t
\n\t\t\t\t\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t
<\/div><\/div><\/div>
\n\t
\n\t\t
\n\t\t\t
\n\t\t\t\t
<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

TEMPORARY ADMISSION<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

The Temporary Admission regime in Uruguay, in accordance with Article 50 of the Customs Code, allows the introduction of foreign goods into the national territory exempt from taxes, provided they are not intended for internal consumption<\/strong>. This regime is designed for imported goods to be reexported within a maximum period of 18 months, either in their original state or after having undergone a process of transformation, processing, repair, or value addition.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

<\/div><\/div><\/div>
\n\t
\n\t\t
\n\t\t\t
\n\t\t\t\t
<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

BENEFICIARIES AND TYPES OF ALLOWED GOODS<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

Industrial companies, and through them, commercial companies, can benefit from this regime. Goods that can be temporarily imported include raw materials, intermediate inputs, parts, components, motors, packaging materials, dies, molds, and other inputs necessary for industrial production. It also includes the temporary admission of machinery and equipment manufactured abroad for repair or upgrade in Uruguay.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div><\/div>
<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

APPLICATION AND AUTHORIZATION<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

Interested companies must submit their applications for temporary admission to the Technological Laboratory of Uruguay (LATU). This agency is responsible for verifying compliance with all the requirements and formalities established in the regulations. Once LATU approves the application, it issues the corresponding authorization and notifies the National Customs Directorate and the requesting company. The information is then forwarded to the Ministry of Industry, Energy, and Mining for resolution.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div><\/div>
<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

OPERATIONS AND SANCTIONS<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

The sale of goods introduced into the domestic market under temporary admission without prior definitive import authorization granted by the Ministry of Industry, Energy, and Mining is prohibited and carries penalties. Companies found to be in violation of this law or experiencing stock shortages, except in duly reported cases of force majeure, will be penalized with a fine.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div><\/div>
<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

FINAL IMPORT AND RE-EXPORT<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

<\/div> <\/div>
\n\t
\n\t\t
\n\t\t
\n\t\t\t

Goods imported under this regime may be permanently imported or re-exported within a specific period. Permanent importation must take place within the first 12 months of the total 18-month period or within the last six months of the same period, paying the corresponding taxes. Re-exportation, on the other hand, may be carried out provided the goods are destined for a third country.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

<\/div><\/div><\/div>
\n\t
\n\t\t
\n\t\t\t
\n\t\t\t\t\n
\n\t
\n\t\t

DOWNLOAD DOCUMENTS<\/strong><\/p>\n

LAW 18.184<\/a><\/p>\n

DECREE N\u00b0505\/009<\/a><\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"TEMPORARY ADMISSION The Temporary Admission regime in Uruguay, in accordance with Article 50 of the Customs Code, allows the introduction of foreign goods into the national territory exempt from taxes,...","protected":false},"author":1,"featured_media":15432,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"tags":[135],"class_list":{"0":"post-17920","1":"page","2":"type-page","3":"status-publish","4":"has-post-thumbnail","6":"tag-legal"},"_links":{"self":[{"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/pages\/17920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/comments?post=17920"}],"version-history":[{"count":1,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/pages\/17920\/revisions"}],"predecessor-version":[{"id":17921,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/pages\/17920\/revisions\/17921"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/media\/15432"}],"wp:attachment":[{"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/media?parent=17920"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.inalog.org.uy\/en\/wp-json\/wp\/v2\/tags?post=17920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}