Uruguay - Country Commercial Guide
Trade Barriers
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cUruguay has a relatively open and reliable trade and investment regime with few border restrictions and limited use of non-tariff measures.  Its trade strategy focuses on liberalizing trade and investment at both the national, regional and multilateral levels. 

However, import taxes are relatively high compared to other countries and this raises prices on foreign products.  Taxation of imports aims at increasing revenue, not protecting domestic production, given the low levels of manufacturing in Uruguay.

Products of U.S. origin are subject to the Common External Tariff (CET) set by Mercosur with a range between 0 to 35 percent based on the CIF value of the product.  Products of Mercosur origin enter the Uruguayan market with a zero percent tariff rate and have lower logistical costs, providing these products an advantage in the region.