Uruguay - Country Commercial Guide
Temporary Entry
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Products may be imported under temporary admission or drawback provisions.  Products imported under temporary provisions are exempt from import duties but must be re-exported within 18 months.  Temporary admission is for processing, assembling, transforming, or integrating imported inputs to the final production of exported goods.  The system covers:  raw materials; parts and accessories; motors; packaging and packaging materials; matrix, molds, and models; intermediate goods; agricultural products; and products that are part of production processes.

This mechanism also applies to products that are imported for a short period with specific purposes and are then exported, for example materials to set up stands in international events or cars for international races.