WORLD TRADE
ORGANIZATIONG/LIC/N/3/URY/2
23 December 2002
(02-7067)
Committee on Import Licensing Original:  Spanish
REPLIES TO QUESTIONNAIRE ON IMPORT LICENSING PROCEDURES1
Notification under Article 7.3 of the Agreement on Import Licensing Procedures
URUGUAY
The following notification, dated 21 October 2002, has been received from the Permanent
Mission of Uruguay.
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Outline of systems
1. Automatic licensing in Uruguay
- Licences for a group of textile headings applied to countries outside Mercosur.
Decree 394/00.
- Licences for importation of oils (Mercosur Common Nomenclature (NCM) 1507901100,
1507901900, 151291100, 1512191900, 1515291000, 1515299000, 1515900019, 1515900099,
1517901000, 1517909000) regardless of origin. Decree 275/001.
- Licences for all footwear headings applied to products regardless of origin.  Decrees 165/01
and 342/02.
- Refined sugar for industrial purposes regardless of origin.  Decrees 388/00.- Automotive industry regardless of origin.  Decrees 128/70, 473/70, 727/70, 316/92, 340/96,
60/99, 273/99 and 332/02.
- Capital goods regardless of origin.  Decrees 479/92, 487/93 and 279/01.
Non-automatic licensing in Uruguay
- New tyres for cars, lorries and buses.  Decree 349/98.
Purpose of licences:  statistical purposes for textiles and footwear, and price control in the
case of oils.
In the case of textiles, it has been observed th at the tariff liberalization in force resulted in
there being insufficient data to effect a proper customs valuation.
Using the data obtained from textile licences, a database was prepared as a means of
improving valuation procedures.
Textiles:  the period of 18 months from the introduction of licences for textiles has already
been completed (February 2001 to the present date).
                                                     
1 See document G/LIC/3, Annex, for the questionnaire.G/LIC/N/3/URY/2
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Work is proceeding in the National Customs Directorate for the purpose of incorporating in
the single customs document (Documento Unico Aduanero) (hereafter DUA), the textiles information
contained in the import licence, which is not included  in the DUA.  It  will be possible in this way to
keep the existing database up to date.
Licences for oils have been in force since 19 November 2001.
Sugar:  industrial use is monitored for the purpose of applying Decree 388/00.Footwear:  the regime was expanded up to 31 December 2002 and is regulated by
Decrees 265/01 and 342/02.
Licences for the automotive sector have a fiscal purpose for determining the taxable amount
of the customs tariff as well as for tax concessions.
Licences for capital goods, also known as certificates, are requested and granted for the
purpose of obtaining a tariff benefit on imports, in accordance with the provisions of Decrees 479/82,487/83 and 279/01.  However, imports may be effected without this licensing formality.
Licences for tyres are for quality control purposes so as to guarantee safety.  In the absence of
an inspection by the Technological Laboratory of Uruguay (hereafter LATU), the National
Directorate of Industry (hereafter DNI) withholds the grant of a licence and importation cannot beeffected.
2. Purposes and coverage of licensing
- Licences for a group of textile headings applied to countries outside Mercosur.
- Licences for the importation of oils (NCM 1507901100, 1507901900, 1512191100,
1512191900, 1515291000, 1515299000, 1515900019, 1515900099, 1517901000,
1517909000), regardless of origin.
- Licences for all footwear headings applied to products regardless of origin.
- Refined sugar for industrial purposes (Decree 388/0).
- Vehicule import licence. In order for any vehicle to enter the country, the relevant
authorization, issued by the National Directorate of Industry, is required.  The NationalDirectorate of Industry also checks the c.i.f. value of the vehicle.  The National Customs
Directorate collects import tariffs on the c.i.f. value provided by the DNI.  Decrees 128/70,
473/70, 727/91, 316/92, 340 /96, 60/99 and 273/99.
- Import licences for capital goods – Decrees 479/82, 279/01 and 487/93 (parts, accessories,
spare parts of capital goods).  They are authorized only if there is no domestic production.
- (Non-automatic) licensing for the import of tyres,  which requires prior certification of product
quality by the LATU. Decree 349/98.
3. Answered under point 1.
4. Licensing is not designed to limit the quantity of imports.  In the case of car imports, the
National Directorate of Industry checks the value.  Approval of the licence is automatic, except in the
case of tyres, where the licence application must be preceded by quality control by the LATU.
5. Licences for textiles and footwear, as well as for oils, were introduced by executive decrees
which specify the tariff headings and places of origin under the system.
Licensing is therefore mandatory in cases where it is established by decree, and the
application or non-application of the system is not left to administrative discretion.G/LIC/N/3/URY/2
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The single customs document (DUA) also establis hes, as a prerequisite for registration, the
licence number granted by the body to which application is made.  The DUA cannot, therefore, be
registered in the absence of the corresponding licence, where the licensing decree so requires.  The
Executive may abolish the system without legislative approval.
Procedures
6.I-IV. Apart from the automotive regime, there are no quotas or restrictions on the import of goods
subject to a licensing obligation.
V. The minimum length of time for the processing of licences for oils, sugar, footwear, textiles
and automotive products is 48 hours, and the maximum is ten working days.
VI. Upon approval of the licence, the DUA may be registered immediately.VII. In the case of licences for oils, textiles and footwear, the interested party submits the
application to the National Directorate of Industry.  The data are processed, the licence isissued and communicated electronically to the Trade Policy Advisory Unit of the Ministry of
Economy and Finance.  Once the said unit has given its electronic endorsement, licences for
textiles are communicated directly to the National Customs Directorate (electronically).
Licences for oils and footwear are issued in hard copy form with the signature of the National
Director of Industry.  The interested party must submit it to the National Customs Directorate(hereafter DNA).
To obtain a sugar import licence, the firm con cerned must first register with the LATU, which
is responsible for checking the industrial destination of refined sugar (the maximum quantity
accepted for each application is 90 days’ anticipated consumption).
With regard to the certificates relating to the automotive industry issued by the National
Directorate of Industry (DNI):
Article 1 of Decree 727/991 of 30 December 1991 entrusts the DNI with the task of checking
prices of vehicles for import.  It also determines whether authorization is required for the
importation of vehicles.
Vehicle importers registered with the DNI may be eligible for the benefits provided for in
Decree 316/992 of 7 July 1992, and amendments 60/999 and 273/999 thereto, of 3 March
1999 and 10 September 1999 respectively.
These Decrees provide as follows:
Exporters of vehicles assembled in the country or of car parts (registered with the DNI)
submit the single customs document for the corresponding export with the request that 10 per
cent, 7 per cent or 6.5 per cent of the total f.o.b. value be credited to their individual currentaccount.  (The choice of percentage is left to the applicant.)  When 7 per cent or 6.5 per cent
is credited, a certificate is issued for submission to the Banco de la República Oriental del
Uruguay (hereafter BROU), for the purpose of obtaining reimbursement of import duties in
accordance with the provisions of Decree 558/94 of 21 December 1994 and the above-
mentioned Decree 60/999 of 3 March 1999.
These firms may then transfer the money fro m their current account to the importers of
vehicles assembled in the place of origin (the conditions of transfer are a matter for the
individual firms – the application to the Natio nal Directorate of Industry (DNI) concerns a
specific dollar amount).  In this way, the importing firm may benefit from an overall tariffG/LIC/N/3/URY/2
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rate reduction of up to 13 per cent of the c.i.f. value of the vehicle, this amount being taken
from its current account.
Decree 60/999 and amendment  273/99 thereto also provide that, after 90 days have elapsed
from the date of import, the amount credited to the firm’s current account (10 per cent, 7 percent or 6.5 per cent of the total f.o.b. export value) may, if it was not used for purposes of
transfer to another company, be allocated for the payment of taxes to the Directorate-General
of Taxation (hereafter DGI).  The National Directorate of Industry issues the corresponding
certificate for submission to the DGI.
Decree 332/02 of 30 August 2002 amends Decree 60/999 by adding a further 150 days to the
periods applicable from the date of export.  There must be a lapse of 240 days before theamounts in question can be used for payments to the DGI or the Social Insurance Bank
(hereafter BPS).
Decree 340/96 of 28 August 1996 governs the import of vehicle kits and establishes duty
rates.  The DNI also issues the relevant authorization for receipt of this benefit.
Other decrees regulating the automotive industry and closely related to the above-mentioned
Decree 340/96 are Decree 128/970 of 13 March 1970 and the expanded version thereof
contained in Decree 473/970 of 1 October 1970.
Imports of new tyres are governed by Decree 349/98.  The import licence is granted by the
DNI, subject to the issue of an authorization by the Technological Laboratory of Uruguay
(LATU) to the industrial enterprise seeking to import the tyres.  The technical inspection
relates to the product and not the enterprise, and the purpose of the above-mentioned prior
authorization is to check quality with a view to  maintaining the safety standards supervised by
the LATU.
Imports of capital goods not produced in the country qualify for the import tariff benefits
provided for in Decree 479/82 and amendment 279/01 thereto.  Decree 479/01 provides that
capital goods are subject to a 6 per cent duty on their c.i.f. value.  The duty has been abolished
(0 per cent) on a number of capital goods listed as subject to duty under Decree 279/01
(according to the Mercosur Common Nomenclatu re code).  Decree 487/93 lays down tariffs
for the import of parts, accessories and spare parts for capital goods not produced in the
country.
VIII-XI. Not applicable since these are automatic licences for statistical or price control purposes,
involving no restriction on imports.
7.(a)-(d) All licence applications are dealt with in chronological order, and no period is specified for
their processing.
Nor is there any provision for the urgent processing of licence applications.Textiles, footwear and oils:  licences are submitted to the National Industry Directorate of the
Ministry of Industry, Energy and Mines (MIEM) for processing.  Apart from the approval of
the National Industry Directorate, that of the Trade Policy Advisory Unit of the Ministry of
Economy and Finance is also required. The importer thus deals with only one body.
In the case of sugar, tyres and capital goods, licences are submitted to the National Industry
Directorate for processing and approval.G/LIC/N/3/URY/2
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8. Only where an industrial enterprise presents a new tyre for importation into the country,
which does not conform to the quality standards laid down by the LATU.
In such cases, the DNI will not grant an import licence.
Eligibility of importers to apply for a licence
A licence may be refused in cases of non-compliance with the requirement of technical
inspection by the LATU for new tyre imports, in accordance with the provisions of Decree 349/98.
9. The importer or body authorized to engage in importation is entitled to apply for a licence on
the basis of registration with the National Customs Directorate under the authority of the NationalDirectorate of Industry of the MIEM, which is where the licence application procedure is initiated.
In the case of sugar, licence applications may be submitted only by industrial enterprises
which demonstrate that the use made of the product is for industrial purposes.
Documentational and other requirements for licence applications
10. Sample forms are attached. In all cases, presentation of a commercial invoice will be
requested.
11. The documents normally needed for the issue of the single customs document (DUA) are
required in all cases.
12. The National Directorate of Industry charges UR 0.2 for each licence.
Adjustable unit (UR) – adjustable amount based on the average wage index, which is
calculated by the National Statistical Institute. Its current value is US$206.74.
13. This is not the case in Uruguay.Conditions of licensing
14. The licences referred to are valid for 60 days , except for those relating to the automotive
sector, which are valid for 90 days.  In the case of tyres, the period of validity is laid down in the
technical certificate issued by the LATU.
Upon expiry of the period in question, a new application has to be made.
15. There is no penalty for the partial utilization or non-utilization of a licence.16. Licences are not transferable.
In the case of sugar, once the licence has been granted and during the period of its validity, it
may be transferred between importers, provided that there is no change in the authorized volume or
the industrial enterprise which uses the input.
17.(a)-(b) There are no other conditions.G/LIC/N/3/URY/2
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Other procedural requirements
18-19. Possession of a licence is not a prerequisite for obtaining foreign exchange. Foreign exchange
is freely available in Uruguay and there are no restrictions on the transfer of capital and profits from
and to foreign countries.
Note:
List of acronyms used in this document:
LATU – Technological laboratory of Uruguay
MIEM – Ministry of Industry, Energy and MinesDNI – National Directorate of Industry
BROU – Banco de la República Oriental del Uruguay
DNA – National Customs Directorate
MEF – Ministry of Economy and Finance
APC – Trade Policy Advisory UnitDUA – Single Customs Document
DGI – Directorate-General of Taxation
BPS – Social Insurance Bank
UR – Adjustable Unit
INE – National Statistical Institute
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