Free Airport

In 2002, Law No. 17,555, in article 23, decreed the application of the Free Port regime (established in the Ports Law No. 16,246 of 1992) to the Carrasco International Airport.
Consequently, the country’s main air terminal has an airport customs facility where various logistical value-added services can be provided to merchandise, giving rise to the creation of a Distribution Hub for the region.

Applicable law

In Uruguay, the Ports Law, 16,246, which creates the beforementioned “Free Port” regime, dates from 1992, which establishes the following:

Benefits

During their stay in the premises, the merchandise is exempt from taxes and surcharges applicable to or at the time of importation.
Tax-free circulation within the premises.
Services provided within the Free Port exempt from VAT.

Benefits linked to the distribution and storage period of the merchandise.

Free circulation and free change of destination of merchandise.
Distribution Hub.
Trade in transit.
Processes with merchandise, as long as their nature is not modified.
Deadline for storage of goods: 5 years (extendable).

Certificate of origin:

The origin of the merchandise is not lost by entering the regime.
The validity of the certificate of origin is computed as of the exit of the storage (180 days).
The merchandise can be partially divided, issuing derived certificates of origin.

Activities

Storage.
Repacked.
Relabeled.
Classified.
Grouped and Ungrouped.
Consolidated and Unconsolidated.

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