useful information

Temporary Admission

05 de enero de 2015

Uruguay has incorporated the use of AT (temporary admission) suspension regimes and drawback regimes for taxes (fees and charges) applicable to the import of inputs used to produce exportable goods, in order to improve the capacity and competitiveness of the export sector in general. This procedure is specifically allowed by provisions for its use within MERCOSUR.

The AT regime allows the import of goods as long as they are used in a productive process and then re-exported within a period of 18 months. Once this term has expired and in case the goods or odd lots should be imported on a final basis, it should be made in the last 6 months of the term allowed (paying all taxes and charges) and before the end of the 18 months’ authorization.

The companies should meet certain requirements in order to be authorized to use this system and they might be inspected therefore. In case non-compliance with any of the obligations as set forth by the applicable regulations (i.e. sales in the local market of products entered under this regime) is proved, the companies shall have to pay fines.

The “Withdrawal from Stock” is the possibility of replacing goods imported under the general regime by importing similar ones, free from taxes and duties, when the former have been used as inputs of products to be transformed within the country and further exported.

 “Draw back” is the possibility of claiming the reimbursement of taxes and duties paid when importing under the general regime all those goods that by definition might be imported under temporary admission and were used in the country to manufacture products intended for export.

The regulation governing this regime is decree 505/09 regulating Act Nº 18184.


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