Uruguay holds a strategic position in Southern Cone trade, with port and customs infrastructure that makes it one of South America’s main import and redistribution hubs. Setting up an import company in Uruguay combines the general incorporation procedures with a set of specific customs and tax requirements: registration with the National Customs Directorate (DNA), enabling the company as an importer, complying with import duties and taxes, and properly planning the company’s tax regime.

In this guide we explain step by step how to set up an import company in Uruguay, which bodies are involved, which taxes apply and how to structure the operation correctly for both local companies and foreign investors.

What Is an Import Company in Uruguay?

An import company in Uruguay is a legal entity enabled to bring goods from abroad into Uruguayan customs territory, meeting the legal, customs and tax requirements for each type of product. The importer is responsible for customs clearance, paying import taxes and complying with the quality, sanitary and technical rules that govern the entry of each category of product.

Importing in Uruguay can follow different models:

• Importing for own use: the company imports inputs, machinery or materials for its own production process or internal use.
• Importing for resale on the local market: the company imports products to distribute or sell in Uruguay.
• Importing for re-export or regional redistribution: using the free port or free zone regimes, the company brings in goods to redistribute them to other countries in the region without them entering the domestic market.
• Importing under special regimes: temporary admission, drawback or other regimes that allow imports with suspension or refund of taxes under specific conditions.

How to Set Up an Import Company in Uruguay

The process to set up an import company in Uruguay has two dimensions that must be handled in parallel: incorporating the legal entity and becoming enabled as a foreign trade operator.

Incorporating the legal entity:

1. Choosing the company type: SA, SRL or SAS depending on the business and the number of partners. For importers with foreign investors or large-scale plans, the SA or SAS are the most common options.
2. Drafting bylaws with a corporate purpose that expressly includes importing and selling goods.
3. Incorporation before a notary (SA/SRL) or by private instrument (SAS) and registration with the DGR.
4. Legal publications, where applicable.
5. Obtaining the RUT from DGI with the economic activity classification for import trade.

Enabling the company as an importer:

1. Registering in the National Customs Directorate (DNA) register of importers.
2. Obtaining the importer identification with the DNA, which identifies the company in all customs procedures.
3. Additional sector authorisations depending on the goods imported (MSP for food and medicines, MGAP for agricultural products, URSEA for energy products, etc.).

Importer Registration with the DNA in Uruguay

Registering as an importer with the National Customs Directorate (DNA) in Uruguay is the core procedure for operating as an importer. Without it, the company cannot clear goods through customs or act as declarant in the Uruguayan customs system.

Registration with the DNA requires:

• An active RUT with DGI with import activity declared.
• Proof of registration with BPS as an employer (if the company has staff) or proof that it has no employees.
• Company documentation: registered bylaws, certificate of good standing, powers of the legal representative.
• Identification of the legal representative or attorney who will act before the DNA.
• The company’s actual business address in Uruguay, with proof of premises.
• In some cases, a customs guarantee to cover any outstanding tax obligations.

The importer identification assigned by the DNA identifies the company in the LUCIA system (the Uruguayan customs IT system) for all its foreign trade operations.

Customs Clearance for Importers in Uruguay

Customs clearance is the process by which imported goods are subject to customs control, the applicable regime is determined, taxes are calculated and their entry into the customs territory is authorised. For an import company in Uruguay, the key aspects are:

• Customs broker: in Uruguay, clearance before the DNA must be done through a licensed customs broker (despachante de aduana). The broker acts as the importer’s technical representative before customs.
• Import customs declaration: an electronic document filed through the LUCIA system describing the goods, their value, origin, applicable duties and the import regime requested.
• Tariff classification: each imported product must be classified in the Uruguayan tariff nomenclature (based on the Harmonised System and the MERCOSUR Common Nomenclature) to determine the duty and taxes due.
• Physical and documentary inspection: the DNA may inspect the goods to check they match the declaration. Selection for inspection may be random or based on risk analysis.
• Payment of taxes: once the system calculates the taxes, the company must pay them to obtain release of the goods.

Procedures with the National Customs Directorate (DNA)

The procedures with Uruguay’s customs authority — the National Customs Directorate (DNA), sometimes referred to generically as the customs directorate — cover the whole import cycle. The most relevant for an import company are:

• Assessment (aforo): documentary review and possible physical inspection of goods to verify their declared value, origin and tariff classification.
• Temporary admission regime: allows goods to be imported with taxes suspended when they will be re-exported or incorporated into export products. It requires a guarantee and documentary follow-up.
• Drawback regime: allows refunds of taxes paid on imported inputs used to produce goods that are later exported.
• Customs warehouse: a regime that allows goods to be kept under customs control in authorised warehouses without paying taxes until their final destination is decided (import for consumption, re-export, etc.).
• Authorised economic operator (AEO): a certification the DNA grants to reliable operators with a good compliance record, giving operational benefits such as fewer inspections and priority clearance.

Customs Warehouses for Importers in Uruguay

A customs warehouse is a special regime that allows the importer to store goods under DNA control without them formally entering Uruguayan customs territory. It is especially useful to:

• Defer payment of import taxes until the company decides the final destination of the goods.
• Store goods that will be re-exported to third countries without paying import taxes in Uruguay.
• Time imports according to cash flow and market demand.
• Split, repack or consolidate cargo before final clearance.

To operate with a customs warehouse, the company must use DNA-authorised bonded facilities, its own or third parties’ (port terminals, general warehouses). Goods in a customs warehouse are under permanent customs custody and control.

VAT and Duties on Imports in Uruguay

The taxes applicable to imports in Uruguay are:

• Import duty: a percentage applied to the customs value of the goods (CIF value: cost, insurance and freight to Uruguay). Rates vary by product classification, from 0% for certain industrial inputs to 20% or more for final consumer goods. Uruguay applies the MERCOSUR Common External Tariff (CET) as a reference, with national exceptions.
• Import VAT: applied to the customs value plus duty, at 22% (basic rate) or 10% (minimum rate) depending on the product. VAT paid on import can be credited as input VAT by an importer that is a VAT taxpayer and recovered in its periodic returns. On imports of goods for resale, an advance VAT payment is also usually collected at clearance, which is likewise credited later.
• IMESI (Specific Domestic Tax): applies to certain specific products such as alcoholic beverages, tobacco, fuels, vehicles and other selective consumer goods. Its base and rate are independent of duty and VAT.
• Port charges and services: in addition to taxes, imports involve port charges, stevedoring, storage and other operating costs.

Registering the Importer with DGI in Uruguay

Registering the import company with DGI brings it into the Uruguayan tax system as a taxpayer of the taxes on its activity. The most relevant aspects are:

• Taxpayer category: an import company is in principle subject to IRAE and VAT. It should check with its accountant whether any simplified regime applies given its size.
• Economic activity code (ISIC): DGI assigns an activity code classifying the type of trade (wholesale or retail import, etc.), which may have specific tax implications.
• Joint liability: directors and managers of the import company may, in certain circumstances, be held jointly liable for the company’s tax obligations to DGI.
• Electronic invoicing: like any Uruguayan company, the importer must be enabled to issue electronic tax receipts (CFE) for its sales on the local market.

Tax Regime of an Import Company in Uruguay

The tax regime of an import company in Uruguay is mainly built around IRAE and VAT:

• IRAE (25%): levied on the importer’s net income — the difference between sales revenue and deductible costs (cost of imported goods, import duties, logistics, storage, salaries, etc.). Because all operating costs are deductible, the tax is far lower than 25% of gross sales.
• VAT: the importer pays VAT on its imports (input VAT) and charges it on its local sales (output VAT). The difference is declared monthly to DGI: if output VAT exceeds input VAT, the difference is paid; if input VAT is higher, a tax credit is carried forward.
• Small business regime: importers with low income may opt for simplified tax regimes, although this limits the ability to credit VAT paid on imports.
• Net Wealth Tax: the importer pays net wealth tax on its net taxable assets, including its inventory of imported goods.

Import Companies in Uruguay for Foreigners

Uruguay is a very attractive option for foreigners wanting to set up an import company to operate on the local market or as a regional distribution platform. The specific advantages are:

• No restrictions based on nationality: a foreign citizen can own 100% of a Uruguayan import company without any legal limitation.
• Free movement of capital: there are no restrictions on remitting abroad the funds earned from importing and selling, including profits and repatriation of capital.
• No residence requirement: the foreign owner does not need to live in Uruguay and can manage the company remotely through a local representative.
• Access to MERCOSUR: as a full member of MERCOSUR, Uruguay offers preferential access to Argentina, Brazil and Paraguay, with reduced or zero duties for certain products originating in the bloc.
• Strategic position for regional distribution: the combination of the Port of Montevideo, logistics infrastructure and the free port and free zone regimes makes Uruguay an ideal platform for importing and redistributing goods throughout the region.

Conclusion

Setting up and running an import company in Uruguay is a well-structured legal process, with clearly defined authorities — DNA, DGI, BPS — and a predictable, manageable framework of import taxes. The key to operational success is completing the incorporation steps correctly, registering as an importer with the DNA, working with a trusted customs broker and planning the company’s tax structure with an accountant specialised in foreign trade.

For foreign investors, Uruguay offers especially favourable conditions: no ownership restrictions, free movement of capital, preferential access to MERCOSUR and first-rate port and logistics infrastructure in the region.

You may also find these guides useful:

• How to register a corporation (SA) in Uruguay
• How to register an SRL (limited liability company)
• How to register an SAS (simplified joint-stock company)
• How to register a sole proprietorship
• Buy a ready-made company in Uruguay
• SRL, SA, SAS or sole proprietorship: comparison
• Ready-made SAS for sale