Office of Technology and Electronic Commerce
Export.gov logo and link to Export.gov OFFICE OF TECHNOLOGY AND ELECTRONIC COMMERCE
home image
Market Research
U.S. Industry
Trade Events
Export Assistance
Trade Policy
Industry Specialists
Quick Reference

Country/Regional Research

Industry/Sector Research

ExportIT Reports & Market Briefs

Customized Market Research

Publications & Newsletters


Research by Country/Region January 22, 2018  
URUGUAY: CUSTOMS, TAXES and DOCUMENTATION REQUIREMENTS for IT PRODUCTS and SERVICES IMPORTS

Printer-Friendly Version


A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
NO.
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
Back to top

B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
Commercial invoices are required for all imports into Uruguay (including software or other IT products), as well as other documents normally required either express or regular shipping.
Back to top

C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
Duties are applied, in all cases, only on the medium on which the software is presented. The invoice must be broken down to show the individual price for the software and the medium. If it is not broken down, the total value will be taken as the value of the medium presentation and duties (and taxes) will be levied on the full amount. Since duties (and taxes) are levied only on the medium, the importer will only pay for the medium it actually gets. All exporters must ascertain that the shipping invoice includes the price of the software and the unit price of medium. If the software is valued at $25,000 and is presented in 5 CDs at a unit price of $10, (e.g. value for all 5 CDs is $50) duties (and taxes) will be levied on the $50 dollar value of CDs combined and not on the value of the software.

Uruguay's duties on sofware imports are 16 percent.
    Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
    Taxes are applied, in all cases, only on the medium on which the software is presented. See above for further details.

    Is customized software treated differently than packaged software?
    No, customized software is treated the same way as packaged software.
    Back to top

    IMPORTS OF SOFTWARE UPDATES

    What are the customs duties and tax implications for software sold with updates when the full sales price, including cost of updates, is shown on the original commercial invoice? Are duties and taxes paid on that amount? What happens when the updates are sent at a later date? Are duties/taxes applied again? If so, based on what value? How should information presented on the commercial invoice for the original and subsequent shipments to avoid paying duties/taxes more than once on a single sale?
    Updates will have taxes and duties applied upon arrival.
    Back to top

    SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER

    Are software licenses classified in Harmonized System 4907?
    If they are in paper format only, software licenses are classified under harmonized code 49.07 with a 16 percent import duty. Software licenses tend to be classified either under harmonized code 49.01.99 (with zero import duties) if they come with technical manuals or under harmonized code 85.24.31.00 (with 16 percent import duties) if software licenses are only in CD, tape or similar presentation. Duties are applied, in all cases, only on the medium that the software is presented.

    Are import duties/taxes applied? If so, on what cost/price base are they levied?
    See above.

    Are withholding or other additional taxes applied on software licenses? If yes, how?

    If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink-wrapped software imported from the United States, would that agreement be binding on consumers in your market? If so, would U.S. or local laws pertain?
    Yes, the agreement would be binding. Uruguayana laws would pertain based on the IPR Law passed on January 10, 2003 (Law No. 17.616 available only in Spanish at http://www.presidencia.gub.uy.ley/2003011310.htm).
    Back to top

    SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE

    Are taxes applied to software delivered to the end-user over the Internet? If so, on what value?
    No.

    Would the situation be different if this software were instead delivered to a distributor who has a license to produce (replicate) and sell the software?
    No.

    What are the documentation requirements for the electronically delivered import of digitized products (i.e. software, movie downloads) over the Internet or other networks?
    For legal protection, one must have import license agreements in paper format (under Harmonized Code 49.07).

    Must an electronically delivered software import be accompanied by a physical shipment of the same product?
    There are no regulations concerning electronically delivered software. However, in order for the software to be registered as in import, the software license must be imported in paper format. Software Legal (local BSA office) is currently in charge of certifications and inspections. Their website is http://www.softlegal.org and e-mail info@softlegal.org.
    Back to top

    D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS

    Are services (i.e. training, set-up, etc) relating to the sale of software taxed? If so, at what rate and based on what value?
    No.

    Are U.S. IT solution providers permitted to send personnel into the country to set up hardware/software-related systems?
    Yes, personnel may travel to Uruguay.

    Are special visa, work permits, and/or professional certification by an accredited body required?
    Visas are not required for U.S. citizens for stays up to 90 days. If the expected stay is longer than 90 days, the local company will have to request a work permit at the Uruguayan Immigration Office and professional certifications will be required.
    Back to top

    E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

    1. REFURBISHED COMPUTER EQUIPMENT
    Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted?
    Yes.

    If so, what are the documentation requirements?
    The requirements are the same as those for new products.

    Is special labeling required?
    The condition of the equipment should be clearly labeled.

    What value should be shown on the invoice?
    Unit sale price.

    How are duties and taxes assessed?
    The Customs Value Assessment Office (valorization) will use the sales price of a new unit without depreciation. In some rare cases, the used value may be taken into account, but in general, the value of the new equipment is used.
    Back to top

    2. USED COMPUTER EQUIPMENT
    Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
    Same as for refurbished computer equipment. See answers above.
    Back to top

    3. REPAIRED COMPUTER EQUIPMENT
    Are duties and taxes assessed on the re-import of repaired computer equipment?
    Sending a computer for repair must be recorded in Customs, and there will be an open file kept. Once the equipment is re-imported, duties and taxes will be based on the cost of the repair.

    How should the commercial invoice appear?
    The invoice must include all repair costs and the same rate as the duties and taxes that were levied on the original equipment will be applied to the repair cost (Plus Value).
    Back to top

    RESPONSE INFORMATION

    This response was prepared by the U.S. Department of Commerce/Commercial Service in Motevideo in June 2003. For further clarification please contact:
    Lilian Amy
    Commercial Specialist
    U.S. Embassy, Montevideo
    Lauro Muller 1776
    Montevideo 11200, Uruguay
    Tel: (5982) 410-6328 or 418-7777 ext. 2323
    Fax: (5982) 418-8581
    lilian.amy@mail.doc.gov

    Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

    Approved by Bobby for 508 compliancy, you do not need to have this image on your web pages!! This page was last updated on 06/18/2009. This site is operated by the Office of Technology and Electronic Commerce (OTEC) division of the International Trade Administration, U.S. Department of Commerce.

    Contact OTEC | About OTEC | OTEC Site Map |Privacy Policy | Endorsement Policy
    U.S. Department of Commerce | International Trade Administration | USA.gov