Uruguay Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in uruguay, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Customs Regulations
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At a national level, the National Customs Directorate (Dirección Nacional de Aduanas, DNA) applies, collects, and controls taxes under Uruguay’s customs code. Operating under the Ministry of Economy and Finance, the DNA establishes customs regulations and controls import and export transactions. For customs-related information or questions, contact: 


In 2010, Mercosur approved the Mercosur customs code that entered into force 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 called the Ventanilla Única de Comercio Exterior (VUCE). This system enables users to electronically streamline and consolidate information and documentation within a single portal, ensuring compliance with all import, export, and goods-in-transit procedures.