• The Simplified Single Tax Regime (Prestación Única) is now available as an option for individuals and legal entities for shipments with a declared value of USD 800 or less and weighing up to 20 kilograms. Under this regime, a flat tax rate of 60% is applied to the invoice or declared value of the shipment, replacing all other import duties and internal taxes.
• A minimum payment of USD 20 per shipment applies regardless of the declared value.
• This regime is available to both individuals and legal entities and can be used for shipment with or without commercial purpose.
• Shipments subject to Uruguay’s IMESI (Impuesto Especifico Interno) tax are not eligible.
•  Reporting the Uruguay Tax ID number (RUT - Registro Único Tributario, or Cédula de Identidad, or Passport number) of the consignee in the Airway Bill and commercial invoice (if applicable) is required.

Complete the following form to start your Simplified Single Tax Regime.

The new Duty-Free Allowance Regime (Régimen de Franquicias) replaces the current allowance system established under Decree N° 356/2014 as follows:

• The duty-free annual allowance is set at a cumulative USD 800 per natural person per calendar year, replacing the previous per-shipment thresholds of USD 200 (express) and USD 50 (non-express).
• The allowance remains limited to a maximum of 3 shipments per calendar year per individual.
• The recipient must be at least 18 years old, holding a Uruguayan national identity document (cédula de identidad). Business entities, and individuals without a Uruguayan national identity document (cédula de identidad) are not eligible.
• Shipments under the franquicia regime are now subject to Value-Added Tax (VAT), with limited exceptions. Recipients must be registered with DNA and must comply with digital identity verification requirements to access the franquicia.
• Payment for purchases must be made using a Uruguay-issued international credit card, debit card, or electronic money instrument, which must be under the same name as the buyer and the shipment recipient. Recipients must be:
  • registered with DNA
  • or must comply with digital identity verification requirements to access the franquicia.
• Postal operators are designated as responsible parties for collecting and remitting all applicable taxes to DNA before releasing shipments to recipients. Carriers may not deliver goods until tax payment has been confirmed with DNA.

Complete the following form to start your Duty-Free Allowance Regime.

If the importer prefer to opt for formal clearance (even if the shipment is eligible for the Simplified Single Tax Regime or Franquicia), the air waybill (AWB) must be labeled as Broker Select Option (BSO) at origin. 

In this case, your shipment will not be released by FedEx upon arrival, instead will be placed in a customs warehouse (LACC).

If you have any questions about this regime, please write to RegimenGeneral@fedex.com.