Customs Warehouse Regime

Applicable law

LEY 19.276 – CÓDIGO ADUANERO DE LA REPÚBLICA ORIENTAL DEL URUGUAY (C.A.R.O.U.) – 19.09.2014
DECRETO 216/006 – 10.07.2006 – EL RÉGIMEN CONTENIDO EN ESTE DECRETO HA SIDO PARCIALMENTE MODIFICADO
DECRETO 99/015 – REGLAMENTA LEY 19.276 – 20.03.2015

Benefits

During their stay in the customs warehouse, the merchandise is exempt from taxes.

Certificate of origin

The origin of the merchandise is not affected by its entry into a customs warehouse.
The validity of the certificate of origin is computed as of the exit of the merchandise from the warehouse (180 days).
The merchandise can be divided into fractions, in which case certificates of derived origin are issued.

Activities

According to the Customs Code of the Republic of Uruguay (CAROU), storage is authorized in the following forms:

a) Storage warehouse:

The merchandise can only be the subject of operations designed to ensure its recognition, conservation, division into lots or volumes and any other operation that does not alter its value or modify its nature or state.

b) Commercial warehouse:

The merchandise may be the subject of operations intended to facilitate its commercialization or increase its value, without modifying its nature or state.

c) Industrial warehouse:

The merchandise may be subject to operations aimed at modifying its nature or state, including the industrialization of raw materials and semi-finished products, assemblies, and any other analogous operation.

d) Repair and maintenance warehouse:

The merchandise may be subject to repair and maintenance services, without modifying its nature

e) Transitional deposit for exhibition or other similar activity:

The foreign merchandise entered may be destined for exhibitions, demonstrations, fairs or other similar activities, with prior authorization from the National Customs Directorate.

f) Logistics warehouse:

The merchandise may be subject to operations that may modify its state or nature, as long as they do not modify its origin and consist of: assemblies; mixtures; placement or replacement of parts, pieces or accessories; hardware configuration; software installation; preparation of containers, packaging, labels or other products as long as they are used for the marketing of merchandise that will exit the warehouse; and other similar operations that the Executive Branch establishes.

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