This Code and other provisions that make up customs legislation will be applied throughout the territory of the Republic of Uruguay and in the enclaves granted in its favor.

Customs territory is understood to be the geographical area within which customs legislation is applicable.

Exclaves granted in favor of other countries or blocks of countries are not part of the customs territory.

This Code will be applied without prejudice to the international treaties that are in force on the date of their entry into force.