Uruguay - Country Commercial Guide
Customs Regulations

Includes customs regulations and contact information for this country's customs office.

Last published date: 2021-11-08

At a national level, the National Customs Directorate (Dirección Nacional de Aduanas, DNA) applies, collects, and controls taxes under Uruguay’s customs code.  DNA falls under the Ministry of Economy and Finance; it dictates all customs regulations and controls import and export transactions.

For customs-related information or questions, contact:

Dirección Nacional de Aduanas - https://www.aduanas.gub.uy/

Rambla 25 de Agosto 199 | Tel.:  2 915 00 07 | info@aduanas.gub.uy

In 2010, MERCOSUR approved the MERCOSUR customs code that came into effect January 1, 2012 which became the basis for the issuance of Uruguay’s new customs code (CAROU).   CAROU entered into force in March 2015 and amends the country’s customs legislation to bring it into line with the MERCOSUR customs code (CAM). 

Uruguay created a single window system for international trade in 2014.  This mechanism allows users to electronically optimize and unify information and documentation in a single portal to comply with all the import, export, and goods in transit procedures.