Uruguay implements tax-exempt clearance for scientific R&D imports

An import procedure for an existing exemption

The resolution was issued on 5 October and applies from 6 October 2026. It implements article 211 of Law No. 20.446 and Decree No. 137/026 through a special case within the digital import declaration procedure. The underlying relief covers permanent imports of inputs, machinery and equipment used exclusively to test or develop scientific knowledge into products improving human, animal or environmental health.^[1][2][3][4]

Decree No. 137/026 exempts qualifying imports from all import taxes and associated levies, expressly including VAT and the IMESI excise tax. The annual ceiling is US$1 million in invoice value per importer. Customs checks that ceiling by calendar year and includes the goods and every other amount stated on the original purchase invoice; it is not simply a limit on the equipment price.^[2][4]

Eligibility and project authorisation

An importer must be registered with the tax authority and current with its tax and social-security obligations. DINAPYME, within the industry ministry, must certify its scientific and technological micro, small or medium-sized enterprise status. The National Research and Innovation Agency, ANII, must endorse the project and verify that the imported goods will be used exclusively for the qualifying purpose.^[2][3][4]

Before obtaining an import declaration number, the importer or customs broker must secure ANII’s electronic EXBT authorisation through the foreign-trade single window, VUCE, for each project. The authorisation records the importer, goods, expiry date, currency and approved amount. Each declaration item must carry the EXBT document code and operation code AN, with the same operation type throughout the declaration.^[2]

Simplification does not remove the controls

The LUCIA customs system checks the importer’s identity and good standing, the authorisation’s validity and the annual ceiling. Covered transactions do not require the usual RASO document envelope or a separate application to the tax authority for exemption from internal taxes. However, product-specific permits, certificates and licences remain necessary. The simplified clearance framework rests on article 68 of Uruguay’s Customs Code, Law No. 19.276.^[2][4][5]

For groups investing in or sourcing from Uruguay’s scientific businesses, the practical benefit is a defined route to tax-exempt project imports. The actual importer must satisfy the enterprise and project conditions. Tax and logistics teams should reconcile approvals, invoice amounts and intended use before clearance; group involvement alone does not establish eligibility.^[2][3][4]