From: OVERSEAS BUSINESS REPORTS (URUGUAY)
Dep Lib Icon UM-St. Louis
University of Missouri-St. Louis


 

 
 Match 14   DB Rec# - 26,281  Dataset-MARKET
 
Source        : USDOC, International Trade Administration 
Source key    :IT 
Program key   :IT MARKET 
Program       :Market Research Reports 
Update sched. :Monthly 
ID number     :IT MARKET 111104626 
Title         :URUGUAY - OVERSEAS BUSINESS REPORT - OBR9209 
Data type     :TEXT 
End year      :1992
Date of record:10/14/1992
Keywords 1    : 
| 9209 
| CC355 
| ECONOMY 
| OBR 
| OBR9209 
| URUGUAY 
| ZEC 
 
Country       : 
| URUGUAY 
| ENTERPRISE FOR THE AMERICAS 
| LAFTA 
| LATIN AMERICA 
| LATIN AMERICAN COUNTRIES 
| LATIN AMERICAN FREE TRADE ASSOCIATION 
| LATIN AMERICAN GROUP 
| ORGANIZATION OF AMERICAN STATES 
| SOUTH AMERICA 
| SOUTH AMERICAN COUNTRIES 
| SOUTH AMERICAN GROUP 
| WESTERN HEMISPHERE 
| WH 
 
Text          : 
URUGUAY - OVERSEAS BUSINESS REPORT - OBR9209 
 
SUMMARY 
 
This article is derived from a report dated September 1992, prepared at the 
U.S. Government - U.S. Department of Commerce, Washington, DC.  The article 
consists of 41 pages and discusses the economic and commercial climate in 
Uruguay, with emphasis on information useful for potential U.S. sellers and 
 
 
investors.  It includes the following sections: 
 
Introduction 
Economic Overview 
Foreign Trade Outlook 
Tables 
Marketing Opportunities 
Major Development Projects 
Trade Regulations 
Free Trade Zones 
Shipping Regulations 
Distribution and Sales Channels 
Transportation 
Financial Systems and Banks 
Investment for Development 
Foreign Investment 
Taxation 
Intellectual Property Protection 
Labor 
Guidance for Business Travelers 
Living Conditions 
Sources of Economic and Commercial Information 
Additional Information 
 
 
 
 
 
 
 
 
 
 
                              TABLE OF CONTENTS 
 
 
Introduction 
 
   Country Profile, Demographics, Political Perspective, Privatization, 
   MERCOSUR, ALADI 
 
Economic Overview 
 
   Current Account, GDP Growth, Inflation, Services, Debt, 
   Foreign Economic Trends 
 
Foreign Trade Outlook 
 
   Exports and Imports 
 
Table I 
 
   Uruguayan Exports to World 
 
Table II 
 
   Uruguayan Imports From World 
 
Table III 
 
 
 
   Market Profile 
 
Marketing Opportunities 
 
Major Development Projects 
 
   Government Procurement, Buy National 
 
Trade Regulations 
 
   General Import Policy, Import Control Procedures, Tariff Structure, 
   Customs Duties, Import Surcharges - Dumping, Parts, Used Goods, 
   Temporary Imports, VAT and Excise Taxes, Mining and Manufacturing 
   Exemptions, Regional Preferences, Agricultural Exemptions, Import 
   Classification, Fines Penalties and Tolerances, US Export Administration 
 
Free Trade Zones 
 
Shipping Regulations 
 
   Restrictions, Marketing and Labeling Goods, Documentation, Commercial 
   Invoice, Certification of Origin, Bill of Lading, Air Waybill, Parcel 
   Post Receipt, Coorection of Documents, Pytosanitary Certificate, 
   Pharmaceuticals 
 
Distribution and Sales Channels 
 
   Agent-Distributor Relationships, Sales Methods, Business Practices, 
   Trade Events, Government and Business Associations 
 
Transportation 
 
   Ocean Shipping, River Transport, Air and Land Transport, In-Transit, 
   Shipping Information 
 
Financial Systems and Banks 
 
Investment for Development 
 
Foreign Investment 
 
   Policy, Law, Taxation, Restrictions, Technology Transfer, Trends, 
Debt/Equity 
 
Taxation 
 
   Tax System, Mining and Manufacturing Exemptions, Performance 
   Requirements, Bilateral Investment Treaties and Agreements 
 
Intellectual Property Protection 
 
   Background, Trademarks, Patents, Copyright, Product Requirements/Standards 
 
Labor 
 
   Workforce, Labor Relations, Work Week, Fringe Benefits, Social Security 
 
Guidance for Business Travelers 
 
   Language, Business Customs, Office Hours, Travel, Holidays 
 
 
 
Living Conditions 
 
   Climate and Clothing, Health, Travel Notes, Telecommunications, 
   Transportation, Time, Electricity 
 
Sources of Economic and Commercial Information 
 
   U.S. Government, Bibliography, Other Sources 
 
Additional Information 
 
 
 
INTRODUCTION 
 
This report is designed to acquaint the U.S. business community with 
Uruguay's commercial environment and to provide guidance on exporting to and 
investing in Uruguay.  U.S. suppliers should take note that the current 
Uruguayan administration has adopted an export-oriented strategy for 
economic growth. The administration is actively servicing its debt 
obligations, aggressively promoting export diversification, and consistently 
seeking to expand its agro-manufacturing sector.  Controlling the inflation 
rate is also a central part of the administration's  economic program. 
 
As part of its open market policies, Uruguay is committed to a floating 
exchange rate and only intervenes in the exchange market in order to adjust 
seasonal fluctuations in inflows and outflows.  This policy, together with 
liberal banking regulations, is beginning to attract international 
investment. 
 
Country Profile 
 
Uruguay is a small country with a population of 3.1 million, mostly 
concentrated in or near the capitol city of Montevideo.  The country is 
strategically located between South America's geographic and economic 
giants, Argentina and Brazil.  Almost 90 percent of the total land area of 
the Uruguay is suitable for agriculture; traditionally making it an 
agriculture-driven economy.  Consequently, the economy has relied heavily on 
the livestock and animal products industry.  In 1991, the agriculture sector 
provided about 11 percent of GDP, employed 18 percent of the total labor 
force (1.4 million) and represented 60 percent of total exports. 
 
Demographics 
 
Uruguay, has one of the lowest birth rates in the hemisphere, growing at an 
average annual rate of 0.5 percent since 1980.  The emigration of many young 
people looking for jobs on neighboring countries, coupled with low 
population growth, have resulted in an older population in comparison with 
the rest of the Latin America. Uruguay's average age is close to 40.  These 
demographic trends have contributed to maintaining a stable unemployment 
rate of about 9 percent for the past four years.  Approximately 85 percent 
of the population are urban dwellers, compared with 77 percent in 1960. 
 
Political Perspective 
 
Beginning in March 1990, when President Lacalle's Government took office, he 
began pushing for sweeping structural reform/changes in Uruguay's economy, 
to overcome decades of steady economic decline and debilitating political 
factionalism.  His first targets were a lessening of the state's role in the 
 
 
marketplace, by moving Uruguay towards privati-zation (see "Privatization"), 
and reducing the overwhelming costs of an inefficient, nearly bankrupt 
social security system.  The first attempt at social security reform was 
voted down by the legislature, but a second, less comprehensive effort is 
likely to be successful in late 1992 or early 1993.  The admini-stration is 
also pursuing reductions in Uruguay's $7.2 billion foreign debt, reform of 
the civil service (to make it a self-supporting proposition), and 
improve-ment in the education and labor sectors of society. 
 
Privatization efforts have achieved few solid results to date, but the 
momentum has swung against public sector growth.  Consequently,  the public 
sector has grown very little since 1989.  The public sector deficit was down 
to 2 percent that year and achieved 1.5 percent surplus in 1991. 
 
Privatization 
 
The State Enterprise Reform Bill, passed October 1991, permits some 
privatization.  Chapter I of the law authorizes state entities, with the 
approval of the Uruguayan president, to grant concessions for perfor-mance 
of services.  In all cases the grant must be done through a public bid. 
Concessions can include the transfer of rights for use and enjoyment of 
pro-perty and of personal rights and can create rights with respect to real 
estate or personal property. The concession of rights to perform services 
will be for a specified term.  Concessions will not cover the right of 
expropriation.  This can only be exercised by the government. 
 
There is leftist/nationalist opposition, however.  In July 1992 the 
government withstood an opposition-inspired referendum to revoke the law. 
The effort failed.  In October 1992 the opposition plans a second attempt, 
by seeking partial revocation of the law.  The effort is expected to fail. 
 
State enterprises subject to privatization are normally characterized as 
being indebted, over-staffed, and poorly managed.  Exceptions are ANTEL, 
profitable and relatively well-run telecommunications monopoly, and Banco 
Pan de Azucar, the second largest bank in Uruguay, with deposits of $350 
million. 
 
Under the new law, mixed ownership will be the norm.  Foreign ownership will 
usually be limited to 51 percent or less.  For example, of the 51 percent 
offered for PLUNA, the national airline, 2 percent must be Uruguayan, 
theoretically keeping control in national hands.  In the case of ANTEL, the 
telecommunications monopoly, only 49 percent can be sold to foreign 
partners.  Bids on ANTEL are currently being reviewed. 
 
ANCAP, state petroleum monopoly and Uruguay's largest company, is willing to 
discuss sale of its cement, sugar and alcohol operations, but there are no 
plans to give up its monopoly on gas imports or distribution of bottled 
gas.  UTE, the state electric authority, will offer the opportunity to set 
up new distribution systems in sparsely-populated areas; construction of 
privately-owned power stations within the next decade is unlikely, however. 
 
Two of the government's priority privatizations are to be the Port of 
Montevideo, including the transfer of stevedoring and other port services, 
and the national airline (PLUNA).  The government is also  working on 
regulations to allow the private sector to take over management of the free 
zone in Colonia.  The state-owned railroad, (AFE), will entertain private 
sector proposals to offer passenger service. 
 
Other areas to be privatized include: public works, such as the widening of 
the Martin Garcia channel and construction of a Buenos Aires-Colonia bridge; 
 
 
the Montevideo Gas Company; printing services for tickets for the national 
lottery; data processing services for the government itself; concessions for 
duty-free shops and other commercial airport services (excluding air traffic 
control or security); ILPE, the state-owned fishing and sealing company; and 
Banco Comercial, Banco Caja Obrera, Banco Pan de Azucar. 
 
The Uruguay postal system is extremely inefficient, but no efforts are being 
undertaken to privatize it.  Rather, the country has a proliferation of 
private carriers to meet the demand for services. 
 
TRADE AGREEMENTS 
 
Mercosur 
 
In May 1991, the Uruguayan Government became the first country to sign the 
MERCOSUR Regional Free Trade Agreement.  The other three signatory countries 
are Argentina, Brazil, and Paraguay.  Uruguay's signing underscored the 
importance it has given to this regional project, including its interest in 
the potential free trade benefits of the United States' Enterprise for the 
Americas Initiative. 
 
Uruguay hopes to capitalize on the regional benefits of the MERCOSUR by 
promoting its comparatively advanced service industry (tourism and banking 
account for over 40 percent of GDP).  Considering the size and potential of 
the regional markets involved in MERCOSUR (approximately 190 million 
consumers), Uruguay's service sector holds great investment promise for the 
1990's. 
 
ALADI 
 
Uruguay is also a member of the Latin American Integration Association 
(ALADI).  Under ALADI, Uruguay has bilateral trade agreements with 10 other 
countries in Latin America and participates in many other multilateral 
industry agreements. 
 
ECONOMIC OVERVIEW 
 
Current Account 
 
Uruguay's current account balance for 1991 reflected a $35 million surplus. 
Net international reserves of the Central Bank have averaged almost one 
billion dollars annually since 1987.  Uruguay has also improved its 1991 
debt service ratio to 35 percent of export earnings, representing the fourth 
consecutive annual drop since 1987, when it stood at 52 percent.  Also in 
1991, the public sector registered a surplus of 1.5 percent, compared to a 
deficit of 2.5 percent in 1990. 
 
GDP Growth 
 
After achieving an impressive 7.5 percent real GDP growth in 1986 and 5.9 
percent the following year, economic growth slowed to less than one percent 
annually, until 1991.  Preliminary estimates for 1991, however, indicate 
renewed growth of 2.4 percent.  A leading cause of this uneven performance 
has been ineffective Government efforts to control inflation and the 
extremely low levels of domestic investment that have prevailed since 1983. 
Such investment represents approximately 5 percent of GDP. 
 
The overvalued currencies of Argentina and Brazil increased demand within 
Uruguay, reflecting the impact of visitors and depositors from those 
countries on Uruguay's monetary flows and their contribution to the 
 
 
inflationary process.  More recently, however, the weaker currencies in 
Argentina and Brazil enabled Uruguay to significantly reduced its inflation 
rate in 1991 to 81.4 percent. 
 
Inflation 
 
The government's ability to combat inflation effectively continues to be 
hindered by a costly and inefficient social security system and unproductive 
public enterprises.  Recent indicators, however, suggest the situation is 
improving.  Inflation for the 12-month period ending July 1992 was 70.1 
percent, less than one percentage point higher than the 12-month period 
ended June 1992, but 35 percentage points lower than the 12-month period 
ended June 1991.  Peso devaluation in June 1992 was higher than the increase 
in consumer prices, giving a dollar inflation rate of 10.8 percent for the 
year ending June 1992.  Uruguay hopes to lower inflation levels to between 
30 to 50 percent by the end of 1993. 
 
Services 
 
Uruguay's leading economic sector is services, particularly the tourism and 
banking sectors.  These represent approximately 40 percent of total GDP, and 
continue to reflect three to four percent annual growth.  In 1990, economic 
problems in Argentina boosted non-resident deposits by 48 percent, while 
tourism posted a $61.4 million travel account balance, down from $64.5 
million in 1988. 
 
Debt 
 
Uruguay's $7.2 billion foreign debt makes it one of the highest per capita 
foreign debtors in the hemisphere.  Nevertheless, the country remains 
current on its payments.  The interest paid on the foreign debt increased in 
1990.  The reasons were the rise in international interest rates early in 
the year; issuance of foreign currency treasury bonds with interest payable 
at rates higher than international rates; and an increase in the amount of 
the debt.  Total interest paid in 1991 amounted to approximately $567 
million, maintaining a debt service ratio of 35 percent, down from 46 
percent in 1990. 
 
Foreign Economic Trends 
 
A more in-depth review of the Uruguayan economy is available in Foreign 
Economic Trends (FET) on Uruguay.  This is prepared annually by the American 
Embassy in Montevideo and is available for $12.50  - Order Number 
PB92-215623, and as part of the "Uruguay Country Set" from the National 
Technical Information Service (NTIS).  Orders for the "Set" can be made by 
writing to: NTIS, 5285 Port Royal Road, Springfield, VA 22161; tel: (703) 
487-4650. 
 
The NTIS order number for the Uruguay Country Set is: PB92-215599 $26.  The 
FET is available from any U.S. Department of Commerce District Office or 
through one of the more than 600 federal depository libraries of the 
National Trade Data Bank Service (NTDB).  The NTDB includes reports from 
U.S. Executive Agencies. 
 
FOREIGN TRADE OUTLOOK 
 
Exports and Imports 
 
In 1991, Uruguayan exports (FOB) decreased by 5 percent over the previous 
year, going from $1.7 billion to $1.6 billion.  The agricultural sector was 
 
 
the leader, as it has been for many years, with meat and wool exports 
accounting for approximately 35 percent of total export earnings.  When 
leather and wool products are included, agriculture's share of exports 
exceeds 40 percent. 
 
Leading Uruguayan exports in 1990 were leather, wool, and their derivatives 
(i.e., footwear and textiles), and meat.  Since many of the inputs for 
Uruguay's export sector are imported, tariffs have been reduced and a freer 
market trade regime adopted.  The new tariff rates range from 10 to 24 
percent. 
 
Imports of $1.6 billion (CIF) continued their rapid increase in 1991, 
recording a 21 percent growth over 1990.  Preliminary 1992 figures indicate 
import growth will continue.  Growth rates of Uruguay's principle imports 
were machinery and transport equipment (28.7%); chemicals, rubber and 
plastics (24.3%); and oil and derivatives (16%). 
 
Uruguay's most important trading partners in 1991 were, in rank order: 
Brazil, Argentina, the United States, and Germany.  The United States was 
the third largest supplier to Uruguay (10% of all imports) and the country's 
second largest export market (12% of all exports). 
 
U.S. Exports 
 
U.S. exports to Uruguay in 1991 were $216 million (FAS), up 58 percent from 
$137 million in 1990.  The leading U.S. exports to Uruguay in 1991 were ($US 
millions): turbojets, turbupropellers and other gas turbines ($44 up from 
just $.03 in 1990); ADP machines, parts for office machines ($19, up 81%); 
telecom apparatus and parts ($8); perfumes, cosmetics and beauty aids ($7); 
fertilizers ($5); medical equipment ($5); and cars and motorcycles ($3). 
 
Recently, smaller export sectors that experienced even larger increases were 
led by chemical products (organo-sulfur compounds) (100%); and perfume and 
toilet waters (96%). 
 
U.S. exports are closely tied to Uruguay's agricultural sector and its other 
profitable economic activities -- banking and tourism.  U.S. fertilizer 
exports to Uruguay have increased by nearly 200 percent since 1989, 
underscoring their importance to the Uruguay's export sector.  U.S. computer 
hardware/software and petroleum product exports also increased since 1989, 
growing by 85 and 200 percent, respectively.  The increase in U.S. computer 
and peripheral exports responds to Uruguay's attempt to establish itself as 
the sophisticated financial center in the region. 
 
U.S. Imports 
 
The U.S. imports from Uruguay increased by 46 percent in 1991, going from 
$163 million (CV) to $238 million (CV).  Livestock and animal products and 
textiles accounted for 60 percent of the total, including: men's, women's, 
children's overcoats, sweaters and suits $57 million; gold, non-monetary $52 
million; bovine and other leather, fur skin articles $36 million; meats - 
prepared and salted $26 million; fish $20 million; and footwear $14 million. 
 
U.S. imports of Uruguayan goods were affected by the 1989 drought which 
caused a sharp increase in livestock and animal products exports (14%) as 
ranchers reduced the size of their herds.  This reduction limited export 
growth of this sector to the United States in 1990 and 1991. 
 
Bilateral Trade Balance 
 
 
 
The U.S.-Uruguay trade balance in 1991 showed a $22 million deficit for the 
U.S., slightly lower than the $26 million deficit posted in 1990 (excluding 
gold exports).  The figure, however, follows a downward trend for Uruguay 
surpluses vis-a-vis the United States.  Since 1985, when the U.S. trade 
deficit with Uruguay reached $493 million, the gap has been steadily closing. 
 
 
                                   TABLE I 
                         URUGUAYAN EXPORTS TO WORLD 
                         (FOB Value - US$ millions)* 
 
                                  1989     1990    1991 
Livestock & Animal Products       391.6    422.3   375.9 
     Beef                         183.6    215.7   135.3 
     Fish                          65.0     61.7   101.6 
     Dairy Products                50.1     56.3    60.7 
     Other                         67.1     59.5    58.9 
Vegetable Products                167.9    192.2   207.4 
     Rice                          87.2    102.3   115.8 
     Other                         80.7     90.2    91.6 
Fat, Oils and Waxes                 7.1      6.7     7.0 
Food, Beverages & Tobacco          48.7     66.5    70.6 
Minerals                            6.6      5.4    28.5 
Chemicals                          99.8    111.7    82.4 
     Tanning, Dyestuffs & Paint    32.5     33.0    17.4 
     Other                         67.3     78.7    50.5 
Plastic and Rubber Products        45.9     49.6    43.2 
Hides, Leather, & Manufactures    235.2    234.3   216.6 
     Hides & Leather              129.3    129.4   118.0 
     Leather & Manufactures       105.9    104.9    98.6 
Wool and Manufactures             485.0    486.8   430.7 
     Greasy, Washed & Tops        288.3    385.2   249.6 
     Wool Manufactures            196.7    178.6   181.1 
Shoes, Hats, Umbrellas             14.0     17.7    19.3 
Non-Metallic Mineral Manufactures  18.1     20.6    22.4 
Other                              78.9     79.1   100.7 
Total                           1,598.8  1,692.9 1,604.7 
 
* U.S. Embassy Montevideo 
 
 
                                  TABLE II 
                        URUGUAYAN IMPORTS FROM WORLD 
                         (CIF Value - US$ millions)* 
 
                                   1989     1990     1991 
Vegetable Products                 47.4     57.1    62.8 
Fats, Oils, and Waxes               5.3      7.7     6.9 
Food,Beverages & Tobacco           28.2     30.3    49.3 
Mineral Products                  217.2    233.7   265.3 
     Crude Oil                    138.8    175.2   206.9 
     Other                         79.9     48.5    58.4 
     Chemicals                    200.1    219.1   231.6 
     Organic Chemicals             56.5     69.1    65.3 
     Pharmaceuticals               17.4     21.3    27.4 
     Fertilizers                   25.8     23.4    22.9 
     Dyestuffs and Paints          37.2     33.2    33.6 
     Other                         63.5     72.1    82.4 
Plastic and Rubber Products       100.7    114.5   119.8 
Wood Pulp, Paper & Products        27.7     33.8    47.6 
 
 
Textiles & Manufactures            58.3     65.7    87.5 
Common Metal Manufactures          76.0     80.0    84.4 
Machinery & Electrical Equipment  224.0    253.5   345.9 
Transportation Equipment          130.7    140.0   183.7 
Other                              87.2    117.5   151.5 
 
Total                           1,202.8  1,342.9 1,636.3 
 
* U.S. Embassy Montevideo 
 
 
                                  TABLE III 
                            MARKET PROFILE - 1991 
 
 
Exports (FOB) $1.63 billion - Major exports: textiles, wool, meat, leather 
goods, fish.  Leading export markets: Brazil, United States, China, West 
Germany, Argentina. 
 
Imports (CIF)  $1.6 billion - Major imports: fuels and lubricants, 
chemicals, raw materials, machinery, and transportation equipment.  Leading 
foreign suppliers: Brazil, Argentina, and United States. 
 
Trade Balance minus $31 million. 
 
Agriculture 60 percent of export earnings directly related to beef, fish and 
wool production. 
 
Industry main activities - hides, processed agricultural goods, textiles and 
apparel, and construction materials. 
 
U.S. Exports (FAS)                            $216 million. 
U.S. Imports (CV)                             $238 million. 
 
Best U.S. Export Prospects 
 
- fertilizers, computer hardware & software, telecommunications equipment, 
medical and laboratory instru-ments, geriatric aids, food processing and 
packaging equipment, synthetic and acrylic chemical compounds. 
 
Current Account Balance        $ 15 million 
Foreign Exchange Reserves      $840 million 
Foreign Exchange Rate          (pesos per $U.S.) 2,489 
Foreign Investment             $450 million, est. 34 percent is U.S 
Foreign Debt                   $7.2 billion 
GDP                            $10 billion 
GDP Growth Rate                2.4 percent 
Inflation                      81.4 - 1991 
Population                     3.1 million. 
Unemployment                   8.5 percent of workforce 
Workforce                      Approximately 1.4 million; of which 35 
                               percent employed in industry, 18 percent 
                               employed in agriculture. 
 
 
MARKETING OPPORTUNITIES 
 
Best U.S. export prospects to Uruguay include chemicals, (particularly 
agricultural chemicals and fertilizers), plastics, computer hardware and 
software, food processing machinery, medical equipment, laboratory 
 
 
instruments, and telecommunications equipment. Uruguay's ambition to become 
a regional financial center offers considerable potential for data 
communications equipment. 
 
In the coming years, Uruguay's proportionately large elderly population will 
create a good market for geriatric equipment and services.  The growth of 
both tourism and forestry are high on the Government's development plans and 
represent excellent areas to explore for U.S. exporters and investors. 
 
New food processing plants will be needed and require turn-key installations 
for preparation of meats, fish, fruits, vegetables, and beverages for 
markets abroad, especially as Uruguay prepares for its participation in 
MERCOSUR. 
 
U.S. exporters should not discount the possibility of selling used 
machinery.  Equipment thought of as obsolete in the United States can still 
be of great use to local industry.  Major determinants of whether to buy 
used equipment are the same as for new:  quality, price, payment terms, 
delivery time, after-sales servicing, and compatibility with the existing 
system.  U.S. producers offering flexible, innovative, and competitive 
credit terms will overcome a difficult hurdle in achieving export sales to 
Uruguay. 
 
MAJOR DEVELOPMENT PROJECTS 
 
Projects 
 
Some major projects funded by multilateral banks (World Bank, Inter-American 
Development Bank) will provide new opportunities for U.S. goods and 
services.  Projects underway include: 
 
 Privatization programs for the: state-owned telecommunications company 
(ANTEL); national airline (PLUNA); the gas company, and several port 
services.  (See "Privatization" for details) 
 
 Parana-Paraguay-Uruguay Rivers, a five-nation regional program for the 
joint use of these rivers to transport goods to the Atlantic Ocean.  Project 
will require dredging, signaling, barges, and legal assistance services on 
international waterway operations. 
 
 Cable television systems installation for capitol city of Montevideo; 
tender to be announced in 1992. 
 
 Construction and operation of a natural gas common carrier pipeline between 
Argentina and Uruguay, due to begin operation by 1995.  Estimated cost is 
$80 million. 
 
 Buenos Aires-Colinia Bridge to undertake construction and possibly 
operation of a 32 mile toll bridge.  Bridge connects the capitol city of 
Buenos Aires, Argentina, with city of Colonia, Uruguay.  Environmental 
studies are underway; financial feasibility studies will probably be called 
for shortly. 
 
Additional projects, for which international financing is being sought, 
include modernization of the health care and education sectors; expansion of 
the telecommunications network; agriculture development and commercial 
forestry; power generation and distribution for Montevideo; and municipal 
infrastructure and services for Montevideo. 
 
U.S. suppliers should be aware that, customarily, they are not authorized to 
 
 
deal directly with Uruguayan government planners on a sub-contract basis. 
Rather, the interested U.S. supplier should contact the U.S. engineering and 
design firms and turnkey construction firms that have already won or are 
expected to be awarded the bids in question. 
 
Government Procurement 
 
Government procurement practices are well defined and strictly followed. 
Tenders are customarily open to all bidders, foreign or domestic.  If 
specified in the tender, foreign bidders must be represented by a local 
agent.  A General Registry of suppliers is maintained by the General 
Accounting Office. 
 
Buy National 
 
A government decree requires that domestic products have preference over 
foreign ones, provided domestic quality and performance are adequate to 
Uruguay's needs.  The margin of preference is customarily stated in the 
tender.  The Government usually favors local bidders, when their price is no 
more than 10 percent higher than that of equivalent foreign bidders.  Ten 
percentage is below that required for international credit agencies, 
including World Bank and Inter-American Development Bank, which do not allow 
for preference higher than 15 percent on local goods and services. 
 
TRADE REGULATIONS 
 
General Import Policy 
 
Uruguay maintains a relatively open import system.  There are generally no 
prohibitions on products that can be imported.  Tariffs are used to raise 
revenues and encourage local production/processing, but do not impose a 
significant barrier to importing needed products.  Importers and exporters 
have free access to foreign exchange markets and can freely negotiate 
desired payment terms and arrangements. 
 
The major Uruguayan publication with information on import duties and other 
foreign trade regulatory material is the Manual Practico del Importador, 
available from Centro de Estadisticas Nacionales y Comercio Internacional 
del Uruguay (CENCI), Misiones 1361, Montevideo, Uruguay; tel/fax: (5982) 
95-45-78. 
 
Specific inquiries, including current tariff rates, can be directed to the 
Uruguay Desk, HCHB Room 3025, International Trade Administration, U.S. 
Department of Commerce, Washington, DC 20230; tel: (202) 377-1495. 
 
Import Control Procedures 
 
Import controls are administered primarily through the Bank of the Oriental 
Republic of Uruguay (BROU).  The BROU administers the import registration 
system and collects import surcharges and consular fees.  All imports are 
subject to registration (denuncia) prior to the placing of orders abroad. 
The registrations are generally valid for 180 days, within which period 
goods must be cleared through customs. 
 
Few imports require special licenses or customs documents.  Exceptions are 
restricted products including: drugs, certain medical equipment and 
chemicals, firearms, radioactive materials, fertilizers, vegetable 
materials, frozen embryos, livestock, anabolics, sugar, seeds, hormones, and 
meat. 
 
 
 
Bull semen and frozen embryos must comply with complicated animal health 
requirements in addition to being subject to special fees. 
 
Tariff Structure 
 
As of June 1992, Uruguay's tariff structure follows the "HS" or Harmonized 
System of tariff nomenclature.  All customs duties, surcharges, service 
charges, and consular fees are consolidated in a Customs Unified Rate (TGA) 
or "tasa global arancelaria." 
 
The Ministry of Finance and Economy can establish pre-determined reference 
or minimum pricing for imports.  This practice is designed to prevent 
suppliers selling at less than world market prices, and to prevent dumping 
per se. 
 
Customs Duties 
 
Currently, there are three levels of TGA or unified import rate charges, 
ranging from zero to 24 percent: (a) a 24 percent maximum for finished 
goods, excluding capital goods used in export related industries or 
considered vital to the national interest; (b) up to 17 percent for 
intermediate or semi-industrialized goods; and (c) up to 10 percent for raw 
materials (not produced in Uruguay) and capital goods.  Certain petroleum 
products, precious metals and educational materials are exempt from the TGA 
or are duty free. 
 
As of January 1, 1993, the TGA range will be zero to 20 percent.  Lower 
rates will apply as follows: maximum for finished goods will be 20 percent; 
maximum for intermediate will be 15 percent; no change for raw materials and 
capital goods. 
 
Import Surcharges - Dumping 
 
Surcharges or IMADUMI (Impuesto Aduanero Unico a la Importacion), are 
incorporated in the unified TGA, but may vary from 0 to 16, percent 
according to the product.  For example, it will be lowest for raw materials 
and highest for finished or consumer goods.  In the case of dumping, BROU 
surcharges and the IMADUNI are assessed upon the higher of the C.I.F. value 
or pre-determined reference price.  Since the reference prices are expressed 
in US$ per unit of measure, it is advisable that the U.S. exporters include 
unit of measure figures in their shipping documentation. 
 
Parts 
 
Parts, spare parts and accessories imported with capital goods, not having a 
national similar or intended for the energy or agriculture sector, will be 
charged duty at a rate of 5 percent. 
 
Used Goods 
 
Import duties for used or second-hand goods are calculated on the following 
basis: (1) goods up to two years old, are dutied at 90 percent of the price 
of new goods;  (2) goods between two and four years old, are dutied at 70 
percent of price of new goods. 
These duties will not be applied to second-hand capital goods imported for 
industrial purposes, provided the value is more than $40,000, and which have 
a "certificate of necessity" issued by the Ministry of Industry and Energy. 
 
Temporary Imports 
 
 
 
Merchandise entering the country under temporary admission does not pay 
import duties. 
 
VAT and Excise Taxes 
 
In addition to the aforementioned TGA duties and charges, a 22 percent 
value-added tax (VAT) is assessed on the sale of Uruguayan imported goods 
and agricultural products, once they clear customs.  The VAT is compounded 
or based upon the CIF value plus the TGA.   A small number of goods, 
including medicines and certain food and farming products, are subject to a 
reduced VAT rate of 12 percent.  Items exempt from the VAT include certain 
petroleum products, precious metals, and educational materials; they are 
also exempt from TGA duties. 
 
Some goods are subject to excise taxes such as alcoholic beverages, tobacco, 
motor vehicles, lubricants, cosmetics, and perfumes.  Excise taxes are also 
levied on imports but only when the importer is not a business.  Otherwise, 
only a sales tax or VAT  applies. 
 
Port or airport service fees ranging between 2 and 7 percent of the C.I.F. 
value are assessed on imports and included within the TGA. 
 
Mining and Manufacturing Exemptions 
 
Since 1986, imports of machinery and equipment for the mining and 
manufacturing sectors are exempt from import duties and the VAT, provided 
said imports do not compete with local products. 
 
Regional Preferences 
 
As a member of the Latin American Integration Association (ALADI), Uruguay 
has negotiated preferential duty rates for certain products with several 
other Latin countries.  The origin of the import is therefore important, as 
products from ALADI member countries are allowed into Uruguay without the 
application of surcharges and often at reduced tariff rates. 
 
Since 1991, Uruguay has been a member of the Southern Common Market or 
MERCOSUR, along with Argentina, Brazil and Paraguay.  This is the first 
stage in the MERCOSUR countries' plan to come within the free trade benefits 
of the Enterprise for the Americas Initiative. 
 
Current MERCOSUR tariff levels, applicable to Uruguayan imports, are 4.6, 
9.2, and 13.8 percent instead of the 10, 17, or 24 percent TGA rates 
normally applicable. 
 
Agricultural Exemptions 
 
Certain agricultural imports are entitled to full or partial exemption from 
TGA and VAT charges, e.g., imports by the public sector, imports under the 
temporary admission regime, and goods imported under provisions of the 
Foreign Investment and Industrial Promotion Laws.  Exporters should contact 
their importers or Uruguayan officials for details of the tariffs and fees 
system as categories, rates, and exceptions are subject to change. 
 
Import Classification 
 
Customs valuation may be required from the Office of the Director General of 
Customs, where there is a question concerning a supplier's classification 
and/or his CIF valuation.  In such circumstances, the importer or his 
customs broker must get approval for the import, as follows: (1) a written 
 
 
request describing merchandise in question, its material makeup, its use, 
and destination; (2) designation of mark, number, quantity, and class of the 
container; (3) listing of customs classification and value the importer 
believes should apply to the goods; and (4) reference to the consular 
invoice covering the goods must also be clearly indicated. 
 
Fines Penalties and Tolerances 
 
Deception on the part of the importer or altering the value of imports is 
considered fraud.  Fraud is also presumed in the  following cases, without 
proof to the contrary: 
 
1. Cases where the normal price fixed in accord with the Brussels Definition 
of Value exceeds by a minimum of 100 percent the value declared by the 
importer; 
 
2. Cases where details on forms required by the Direccion Nacional de 
Aduanas for control of valuation are omitted or incorrectly noted. 
 
3. In cases of fraud or smuggling the applicable duty is generally double 
the basic rate.  A 10 percent variation or tolerance in the physical volume 
of the merchandise is allowed, but not larger differences in origin, 
quality, and measures. 
 
U.S Export Administration 
 
In addition to Uruguayan import regulations, U.S. exporters must comply with 
U.S. Government export controls.  Export Administration regulations are 
issued by the U.S. Department of Commerce to implement the Export 
Administration Act of 1979.  A validated export license is required for U.S. 
exports that fall into the following categories: 
 
(1) "Strategic" commodities to any destination.  Generally speaking, a 
"strategic" commodity is one that U.S. Government believes can contribute to 
the design, manufacture, or utilization of military hardware. 
 
(2) "Short supply" commodities to any destination.  A "short supply" 
commodity is one of which unrestricted exportation would excessively drain 
U.S. supplies and have a serious inflationary impact on the U.S. economy. 
 
(3) Any other commodity to a destination in which there is foreign policy or 
national security concerns. 
 
(4) "Unpublished" technical data to certain destinations.  The term 
"unpublished technical data" applies to technical information, generally 
related to design, production, or use of a product that is not available to 
the public.  It is knowledge not described in detail in books, magazines, or 
pamphlets, nor is it taught in colleges or universities. To determine 
whether an export product is subject to U.S. controls, exporters should 
refer to the Commodity Control List (CCL) of Export Administration 
Regulations.  The official source of information is the Exporter's Service 
Staff, Bureau of Export Administration, U.S. Department of Commerce: Eastern 
Division (714) 660-0144.  Another convenient source is a local Department of 
Commerce district office. 
 
FREE TRADE ZONES 
 
The Free Trade Zone Law authorizes storage and warehousing, manufacturing, 
financial, data processing or related professional activity.  All types of 
industry, trading centers and services are authorized. 
 
 
Several zones exist throughout Uruguay, while the two largest and most 
efficient are Colonia, across the River Plate from Buenos Aires, and Nueva 
Palmira, 70 miles further north at the intersection of the Plate and the 
Parana River (the main water route to Paraguay).  A new private free zone is 
being established in the outskirts of Montevideo. 
 
The law is flexible in providing for additional free trade zones. 
Presumably, even a single industrial plant, if large enough, could qualify 
for free zone treatment. 
 
The following advantages are granted industries in the free zones: 
 
 Users are exempt from either present or future Uruguayan taxes on their 
activities.  The only exception is employer contributions to social security 
for Uruguayan employees. 
 
 Uruguayan employees should constitute at least 75 percent of the labor 
force employed by the industry/company. 
 
 Foreign employees, if they waive coverage of Uruguayan social security, 
employer may be exempted from having to contribute to social security. 
 
 Goods, services, products or raw materials imported into the zones are 
exempt from all import duties or taxes, while in the zone. 
 
 Goods entering the greater Uruguay market from the free trade zones are 
treated as Uruguayan imports for all tax and other legal purposes. 
 
 The National Port Administration cannot charge free trade zone users 
amounts in excess of actual direct costs of services rendered. 
 
 Public agencies supplying services or inputs to free trade zone users are 
entitled to apply promotional rates. 
 
 Government industrial or commercial monopolies, operating outside the free 
zones, gain no special monopoly rights when operating within the free zones. 
 
SHIPPING REGULATIONS 
 
Restrictions 
 
Cabotage or coastal shipping is reserved for national vessels, i.e. those 
which fly the Uruguayan flag, are registered in the country, are commanded 
by Uruguayan captains, have national property recorded in the registry, and 
have at least one-third Uruguayan crew.  Coastwise trade vessels enjoy 
special benefits provided by law.  In practice, however, as there are few 
nationally registered vessels, as the restrictions are not applied. 
 
Marketing and Labeling Goods 
 
Uruguayan Customs requires packages to be marked in the following way, 
otherwise merchandise may be subject to a 10 percent surcharge on the import 
duty: 
   a)       description of contents; 
 
   b)       distinguished mark, port, country; 
 
   c)       weight in kilos; 
 
   d)       ultimate destination; 
 
 
 
   e)       the number of the package. 
 
The identifying marks must be in Spanish and be applied with the indelible 
ink of a brilliant color.  Marking on boxes, cases, bales, bags, and fiber 
drums must be placed on the sides in such a manner as to be visible when the 
units are stacked.  Metallic drums must be marked on both ends.  Containers 
of toxic substances must be marked "veneno" (poison), and bear the skull and 
crossbones mark, as well as the name of the substance.  Retail goods should 
be marked in Spanish with the name of the country of origin in a visible 
place.  The legend "Made in the USA" is acceptable.  All products must show 
on container labels the quality and net weight and measure in metric units. 
 
Documentation 
 
Shipping documents for goods sent by ocean freight must be presented for 
consular legalization by the steamship company prior to the sailing date. 
Documents for shipments by other modes of transport - air cargo, parcel post 
- can be presented by the exporter.  When immediate return of any document 
is requested, a letter to this effect must be submitted in triplicate along 
with the appropriate fee to customs officials. 
 
Commercial Invoice 
 
Customs requires one original and three copies of the commercial invoice 
either in Spanish, or in English with a Spanish translation.  Invoice must 
show: (1) country of origin; (2) FOB value (port of shipment); and (3) in 
the case of CIF, all related expenses.  It is recommended that exporters 
include kilogram weight on shipment documents since tariffs on some imported 
goods are based on the higher of the CIF value or predetermined reference 
prices, expressed in $US per unit of measure.  For air freight or ocean 
freight shipments, the invoice must be legalized by a Uruguayan consulate. 
 
Certification by a recognized Chamber of Commerce is not usually required. 
Occasionally, it can be required, however, to verify price and origin of 
machinery and spare parts for industrial installations, raw materials, and 
agricultural implements.  No special form is needed.  Suppliers should check 
with importers to determine when certification is necessary. 
 
For mail shipments, one copy of the commercial invoice must be included in 
each package and the others sent by airmail directly to the consignee. 
Invoices on mail shipments do not require consular legalization in the 
United States, and usually do not require Chamber of Commerce 
certification.  Parcels will not be accepted for mailing unless wrappers are 
marked "Invoice Enclosed".  For gift parcels, commercial invoice may consist 
of a simple statement showing the names of the consignor and consignee, 
indicating the parcel contains a gift and no charge is to be involved. 
 
Certification of Origin 
 
This is not usually required, as the commercial invoice normally includes 
information on the goods' country of origin.  However, importers or banks 
may require a certificate of origin for their own purposes. 
 
Bill of Lading 
 
Three originals and two non-negotiable copies are required for ocean freight 
shipments.  Since August 1, 1992, registration or legalization can be 
accomplished in Uruguay, by the steamship company in question.  Bills of 
lading and other shipping documents for ocean freight shipments may still be 
 
 
submitted to the Consular Office in New York, if so desired.  Shippers using 
services of other consular offices in the United States should check with 
them concerning their documentation procedures.  The bill 
of lading can be legalized in Uruguay for shipments originating in a port 
not having a Uruguayan Consulate. 
 
Bills of lading customarily show the name of the shipper, name and address 
of the consignee, port of destination, description of goods, listing of 
freight and other charts, number of bills of lading in the full set, and 
date and signature of carrier's official acknowledgement of receipt on board 
of the goods for shipment.  The information should correspond with that 
shown on the invoices and the packages. 
 
The bill of lading may show more than one mark, but only one consignee. 
Goods sent to Uruguay in transit to another country or a free port cannot be 
shipped on a "to order" bill of lading; they must be consigned to a 
commercial firm established in Uruguay or to shipping agents, freight 
forwarders, consignees, or representatives, who will be held responsible for 
any irregularities resulting from transshipment. 
 
Air Waybill 
 
On air cargo shipments the air waybill replaces the bill of lading.  One 
original and two copies in Spanish or English, along with the other 
necessary shipping documents, must be presented to the consulate for 
legalization.  This regulation is strictly enforced.  The flight number and 
date of flight should be left blank on air waybills presented to the 
consular office in New York.  The international airport for exporting the 
good must be within the jurisdiction of Uruguay's consular office in New 
York for it to legalize documents.  the name of the airport should be shown 
on the air waybill.  Uruguayan consulates will not accept documents with 
writing between lines, crossouts, erasures, etc.  Shippers should check with 
other consulates concerning this requirement. 
 
Parcel Post Receipt 
 
On parcel post shipments, the parcel post receipt re-places the bill of 
lading.  These shipments are treated the same as ocean freight shipments. 
Parcel post shipments do require legalization by Uruguayan con-sular 
authorities in the United States. Shipment of the following items is either 
restricted or specifically prohibited: articles of gold or silver, precious 
stones, jewelry or other precious articles; paper money, coins, and 
valuables payable to the bearer; used clothing unless accompanied by a 
notarized certificate of disinfection; and firearms. 
 
Correction of Documents 
 
Once legalized, the commercial invoice may not be corrected or altered.  A 
letter of correction must be prepared in Spanish, on the shipper's 
letterhead, and must be presented to the consulate for legalization.  Three 
to four copies are required, depending upon the consulate.  One copy is 
retained by the consulate and two copies are returned to the shipper who 
sends the original to the consignee and keeps one copy for his files. 
Shippers must present a letter of correction to the consulate within 96 
hours.  If errors are discovered after this time, shippers should contact 
the consulate for assistance. 
 
Phytosanitary Certificate 
 
This is required for all shipments of live animals, animal products and 
 
 
agricultural products.  An original and two copies (in Spanish) must certify 
that the shipment has been inspected and is free of disease.  Agricultural 
and animal products in question include: seeds, grains and plants, fresh 
fruit, milk products, and meats.  Both copies must be presented to a 
Uruguayan consulate for legalization along with all shipping documentation. 
 
Phytosanitary certificates may be obtained from the appropriate U.S. state 
or local health authority or the U.S. Department of Agriculture, Animal and 
Plant Health Inspection Service (APHIS).   APHIS has offices in major U.S. 
ports and airports.  APHIS must issue the certificate in the case of all 
export shipments of livestock.  Such certificates must subsequently be 
legalized. 
 
Because of the complexity of Uruguayan sanitary and health regulations, U.S. 
shippers are advised to obtain detailed information directly from their 
importer prior to shipment.  Contact: Regulatory Services Staff, Plant 
Protection and Quarantine, (APHIS), U.S. Department of Agriculture, 
Hyattsville, MD 20762; 
tel: (301) 436-8537. 
 
Pharmaceuticals 
 
Pharmaceuticals must be approved by the Ministry of Public Health and be 
covered by a sales permit, before they may be marketed in Uruguay. 
Veterinary specialties must be officially tested or approved before they can 
be imported.  Imported insecticides and fungicides for agriculture cannot be 
sold in Uruguay before they are registered with, and have been issued sales 
permits by, the Bureau of Agronomy of the Ministry of Livestock and 
Agriculture. 
 
DISTRIBUTION AND SALES CHANNELS 
 
Agent-Distributor Relationships 
 
A foreign supplier should be thorough in selection of an agent or local 
representative.  For this purpose, the supplier may wish to take advantage 
of U.S. Commerce Department services.  These include the Agent/Distributor 
Service (ADS), which helps identify prospective/interested agents and 
distributors, and a customized market study called the Comparison Shopping 
Service (CSS), which can identify potential, local representation. 
 
The supplier should make clear in the contractual agreement between the 
parties whether their relationship is that of employer-employee or whether 
it is merely a commission-based relationship.  Failure to do so could result 
in supplier liability for severance and related benefits if he or she 
determines to cancel the relationship. 
 
For example, supplier relationships with local representatives are normally 
governed by the type of commercial, contractual agreement established between the parties.  If the relationship is strictly based on commission, 
the contract should so state.  In such circumstances, the contract may be 
canceled, for whatever reason, and the supplier is not liable for any 
work-related indemnification.  Conversely, the foreign supplier is committed 
to a direct employer-employee relationship when said supplier hires a number 
of employees: (a) to perform specified duties; (b) at specified times; and 
(c) at specified places.  Under such conditions the supplier is responsible 
for all compensation issues. 
 
Sales Methods 
 
 
 
Foreign manufacturers enjoying sustained sales of their products imported 
into Uruguay typically use the services of an agent or distributor. 
Practically all importers/distributors are based in Montevideo, although 
some maintain sales networks in the interior of the Uruguay.  They build 
inventories and, at times, import products on behalf of others, collecting 
commissions on sales.  Some agents specialize in selling to government 
agencies.  A U.S. firm with a  local representative has the advantage of 
keeping up to date with local market conditions, as well as with changes in 
policies affecting trade. 
 
U.S. manufacturers will find that the major factors affecting a decision to 
buy their products are: 
 
         - quality 
         - price and payment terms 
         - delivery time 
         - after-sales servicing 
         - compatibility with installed system 
 
Business Practices 
 
U.S. manufactured products are generally regarded as high in quality and 
competitive in price.  Sometimes, however, they are rated low on the 
important factor of financing.  To overcome the latter, U.S. suppliers 
should offer flexible, innovative, and competitive credit terms.  Further, 
U.S. exporters should be prepared to adjust to Uruguay's small-sized 
orders.  The possibilities for selling quality used equipment also exists. 
Machinery often thought obsolete in the United States can still be utilized 
by local industry.  The most successful foreign manufacturers maintain a 
substantial market presence in Uruguay through the following techniques. 
 
 Training for sales and service personnel is crucial with  the more 
technologically advanced equipment.  Successful foreign manufacturers 
provide training programs for their personnel or agents/distributors.  Some 
American manufacturers have found it necessary and beneficial to bring 
selected personnel to the United States for on-site training and orientation 
at the manufacturers' principle plant. 
 
 Training and instruction for prospective buyers is often offered free. 
Some American manufacturers bring prospective buyers to the United States 
for a first-hand view of the manufacturing facility and to provide more 
direct familiarization with the supplier's entire line of equipment and 
machinery. 
 
 Sales brochures, in Spanish, are an effective means of introducing 
equipment.  Recommended follow up would be frequent visits to prospective 
buyers to further outline  the features and advantages of a supplier's 
product.  Companies who wish to sell equipment to the Uruguayan Government 
should supply product literature and quotations to selected government 
purchasing offices.  These frequently refer to said literature when drafting 
specifications for bid tenders. 
 
 Regional supply, service, and repair facilities are essential.  Some 
manufacturers have achieved sales through their ability to provide repair 
services, assistance with difficult operational problems, and rapid delivery 
of spare parts through their regional repair and supply facilities operating 
out of larger markets in Argentina and Brazil. 
 
Trade Events 
 
 
 
The major U.S. export promotion activity in Uruguay is the U.S. pavilion at 
the annual "Prado" international agriculture and industrial fair, each 
August.  Attendance at the fair in 1992 was estimated at over 500,000. 
Participation at this event is an excellent opportunity to introduce U.S. 
products and services to the local market. 
 
U.S. firms can participate by exhibiting products/services in a booth or by 
sending catalogues for display at the exhibition.  Further information on 
the Prado, or about other U.S. trade promotion events in Uruguay, can be 
obtained by contacting Paul Larsen or Robert Orter, Economic/Commercial 
Section of the American  Embassy, Montevideo; tel: (5982)-236061 or FAX: 
(5982)-488611.  Additional information is also available at the nearest U.S. 
Department of Commerce Office in all major U.S. commercial centers. 
 
URUGUAYAN GOVERNMENT REPRESENTATION IN THE UNITED STATES 
 
Washington: 
Embassy and Consulate of Uruguay 
1918 F Street, N.W. 
Washington, D.C. 20006 
(202) 331-1313 
 
New York: 
Uruguayan Government Trade Bureau 
37737 3rd Ave., 37th Floor 
New York, New York 10017 
(212) 751-7137/138 
 
New York: Consulate General 
747 3rd Ave., 37th Floor 
New York, New York 10017 
(212) 753-8191 
 
Chicago: (Honorary Consulate) 
33 N. Dearborn Street, Suite 1520 
Chicago, Illinois 60602 
(312) 236-3366 
 
Los Angeles: Consulate General 
Pacific Plaza Tower 
1431 Ocean Ave., No. 1100 
Santa Monica, California 90401 
(213) 394-5777 
 
Miami: Consulate General 
111 2nd Ave., N.E., Suite 1717 
Miami, Florida 331132 
(305) 358-9350 
 
New Orleans: Consulate 
International Building, 
Suite 609, 611 Gravier St. 
New Orleans, Louisiana 70130 
(504) 525-9354 
 
San Juan: (Honorary Consulate) 
Himalaya 254 
Monterrey Urb. 
Rio Piedras 
San Juan, P.R. 00906 
 
 
(809) 723-1787. 
 
Bank of the Oriental Republic of Uruguay 
1270 Avenue of the Americas, 30th Floor 
New York, New York 10020. 
(212) 307-9600 
 
KEY URUGUAYAN GOVERNMENT AGENCIES 
 
MINISTERIO DE RELACIONES EXTERIORES 
Direccion para Asuntos Politicos y Economicos 
(Ministry of Foreign Affairs, 
Directorate General of Economic & Commercial Affairs) 
18 Julio 1205, 
Montevideo, Uruguay 
Tel: (598-2) 90-23-09 
 
MINISTERIO DE ECONOMIA Y FINANZAS 
Direccion General de Comercio Exterior 
(Ministry of Economy and Finance 
General Directorate of Foreign Trade) 
Cuareim 1384 
Montevideo, Uruguay 
Tel: (598-2) 92-03-19 or 92-07-36 
 
MINISTERIO DE INDUSTRIA Y ENERGIA 
(Ministry of Industry and Energy) 
Rincon 747 
Montevideo, Uruguay 
Tel: (598-2) 90-02-31 
 
MINISTERIO DE GANADERIA, AGRICULTURA Y PESCA 
(Ministry of Agriculture, Livestock, & Fisheries) 
Constituyente 1476 
Montevideo, Uruguay 
Tel: (598-2) 30-41-55 
 
MINISTERIO DE TRANSPORTE Y OBRAS PUBLICAS 
(Ministry of Transportation and Public Works) 
Rincon 561 
Montevideo, Uruguay 
Tel: (598-2) 95-83-33. 
 
OFICINA DE PLANAMIENTO Y PRESUPEUSTO 
(Planning and Budget Office) 
Edificio Libertad, Piso 3 
Montevideo, Uruguay 
Tel: (598-2) 80-81-10. 
 
BANCO CENTRAL DEL URUGUAY 
(Central Bank of Uruguay) 
Paysandu y Florida 
Montevideo, Uruguay 
Tel: (598-2) 98-50-08 or 98-20-90. 
 
BANCO DE LA REPUBLICA ORIENTAL DEL URUGUAY 
(Bank of the Oriental Republic of Uruguay) 
Cerrito 351 
Montevideo, Uruguay 
Tel: (598-2) 95-01-57. 
 
 
 
COMMITTEE FOR INVESTMENT DEVELOPMENT 
Executive Government Office 
Edificio Libertad 
Avda. Luis Alberto de Herrera 3050 
Montevideo, Uruguay 
Tel: (598-2) 80-81-10 x-2344 
Telex: UY-DICOPRE 22280. 
 
URUGUAYAN BUSINESS ASSOCIATIONS 
 
URUGUAY-U.S.A. CHAMBER OF COMMERCE 
Bartolome Mitre 1337 
Montevideo, Uruguay 
Tel: (598-2) 95-90-59. 
 
CAMARA NACIONAL DE COMERCIO Y BOLSA DE VALORES 
(Nacional Chamber of Commerce & Stock Exchange) 
Misiones 1400, Piso 2 
Montevideo Uruguay 
Tel: (598-2) 96-12-77. 
 
CAMARA DE INDUSTRIAS DEL URUGUAY 
(Chamber of Industries of Uruguay) 
Av. Lib. Brig. Gral 
Lavalleja 1670, Piso 1 
Montevideo, Uruguay 
Tel: (598-2) 90-19-41/42. 
 
UNION DE EXPORTADORES 
(Union of Exporters) 
Rincon 454, Piso 2, 
Esc. 224 
Montevideo, Uruguay 
Tel: (598-2) 96-11-17. 
 
TRANSPORTATION 
 
Ocean Shipping 
 
Most Uruguayan imports arrive by ocean vessels.  The transit time for from 
New York to Montevideo is approximately 24 days.  Customs and other freight 
clearance procedures can add an additional 10 to 14 days to shipping time. 
The country's shipping port  and port warehouse facilities are adequate and 
generally well equipped.  However, deep-water high capacity arrangements are 
lacking, and The Port of Montevideo is poorly managed and is scheduled for 
privatization.  As a result, accumulations in open storage can occur.  The 
port is also subject to frequent strikes by port workers which may cause 
several delays in loading and unloading ships. 
 
River Transport 
 
River traffic in Uruguay is growing steadily in the face of higher fuel 
costs for land carriers.  The only navigable inner waterway is Uruguay 
River, a deep international passage originating in Brazil and flowing south 
to join with the Parana to form the River Plate estuary.  The Uruguay River 
is navigable by ocean-going vessels taking cargo to Nueva Palmira and from 
Fray Bentos, two small beef and grain outlets, located 155 miles and 214 
miles from Montevideo, respectively.  Coastal ships take supplies to 
population areas north of Fray Bentos and berth freely at Paysandu, 
 
 
Uruguay's second largest industrial city, 300 miles upstream from 
Montevideo. 
 
There are active plans to further develop Nueva Palmira as the terminus of 
an integrated Parana-Paraguay river transport system linking Bolivia and the 
MERCOSUR partners. 
 
Air and Land Transport 
 
Several airlines have frequent service from the United States, Europe, and 
Latin America to Montevideo's Carrasco International Airport (about ten 
miles outside of the city).  Another airport in Maldonado serves the tourist 
trade in the summer.  Uruguay is considered a potential regional center for 
air cargo. 
 
Uruguayan importers pay a 4 percent ad valorem tax on all freight arriving 
via a foreign-registered airlines.  Freight which arrives by the state-owned 
airline is exempt from this tax. 
 
In Uruguay, there are 49,900 km. of roads, of which 6,700 km. are paved and 
3,000 km. are gravel.  Domestic passenger transportation is mainly by bus. 
 
Most inland transportation is by truck, as railway service can be slow. 
Within Montevideo, bus service is inexpensive.  Taxis are reasonable, but 
hard to find during rush hours.  Main roads are good and secondary roads are 
adequate. 
 
In-Transit 
 
Goods may be shipped on an in-transit basis.  However, all merchandise 
arriving on this basis can be reshipped only after it has been consigned to 
a local commercial firm or representative responsible for any 
irregularities.  Goods to be reshipped are cleared in the same manner as 
goods cleared for entry. 
 
Uruguay is a signatory to the 1975 Customs Convention on the International 
Transport of Goods.  The convention is designed to facilitate the 
international movement of motor vehicles and containers of goods from the 
country of origin through one or more intermediate nations to the country of 
destination, without mandatory discharge of cargo at each customs border 
inspection point.  The TIR carnet is an international customs document, 
guaranteeing payment of duties, taxes, and other charges in the event the 
persons transporting the goods fail to comply with national laws and 
regulations. 
 
Shipping Information 
 
Ocean cargo service is provided by the following steamship lines: 
 
Sailing from Atlantic Ports 
 
 AmTrans (U.S. Flag) (from Boston, New York/Newark, Baltimore, Philadelphia, 
Charleston, Savannah, Jacksonville, and Miami to Montevideo). 
 
 Bottacchi Line (Argentine Flag) (from New York/Newark, Philadelphia, 
Baltimore, Wilmington, Charleston, Savannah, and Boston to Montevideo). 
 Columbus Line (from New York/Newark, Philadelphia, Baltimore, Charleston, 
Jacksonville, Miami, Savannah, and Boston to Montevideo). 
 
 ELMA (Argentine Flag) (from New York/Newark, Baltimore, Charleston, Boston, 
 
 
Jacksonville, Miami, Philadelphia, and Savannah to Montevideo).  
 Ivaran Lines (Norwegian Flag) (from Baltimore, Charleston, Miami, 
Jacksonville, New York/Newark,  Philadelphia, and Savannah to Montevideo). 
 
Sailing from Gulf Ports (from Houston and New Orleans to Montevideo) 
 
 AmTrans (U.S. Flag) 
 
 Bottacchi S.A. de Navegacion (Argentine Flag) 
 
 Columbus Line 
 
 Ivaran Lines (Norwegian Flag) 
 
Sailing from Pacific and North Ports 
 
 Ivaran Lines (from Los Angeles, San Francisco, Seattle, and Portland to 
Montevideo). 
 
FINANCIAL SYSTEM 
 
The banking system in Uruguay is comprised of the Central Bank of Uruguay 
(BCU), four state-owned banks - Banco Caja Obrera and Banco Pan de Azucar, 
the Bank of the Oriental Republic of Uruguay (BROU) and the Mortgage Bank 
(BHU), 20 private commercial banks, 13 casa bancarias, (financial houses 
with limited banking functions), and numerous foreign exchange dealers. 
 
Central Bank of Uruguay (Banco Central del Uruguay) 
 
The Central Bank of Uruguay (BCU) was established in 1966 and charged with 
the responsibility for: (1) formulating and executing monetary and credit 
policies; (2) supervising and controlling the banking system; (3) issuing 
currency; and (4) managing international reserves. 
 
In addition to its central banking activities, the BCU administers various 
development credit lines provided by international and bilateral 
institutions for financing of industrial crop, livestock, and fishing 
activities, and two guarantee funds insuring financial intermediaries 
against borrower default on long-term credits. 
 
Bank of the Oriental Republic of Uruguay - BROU 
 
The BROU, a multi-purpose, Government-owned commercial bank, established in 
1896, is the largest credit institution in Uruguay.  It handles all 
financial transactions of the central and provincial governments, performs 
certain fiscal and foreign trade-related duties (e.g., collection of some 
excise 
duties and tariffs, control of foreign exchange proceeds from export), and 
provides about three-quarters of the total bank financing to the private 
sector. 
 
Until 1966, when the Central Bank was established, the BROU was also the 
country's monetary authority.  Its physical network covers the entire 
country and includes 82 branches in the interior, and 20 in Montevideo.  It 
also operates a branch in New York City, agencies in San Paulo and Porto 
Alegre (Brazil), Asuncion (Paraguay), and Buenos Aires (Argentina).  The 
major private sector activities financed by the BROU include agriculture, 
foreign trade, social and consumer purchases, and the export meatpacking 
industry.  Roughly 90 percent of BROU's private sector credit is 
 
 
short-term.  The BROU's Development Division handles most of BROU's 
subsidized credit. 
 
The BROU is not subject to outside bank regulatory control.  Representatives 
of BROU participate on the boards of several government agencies.  BROU 
consults with government economic policymakers, although, by tradition, it 
retains considerable autonomy in determining overall lending priorities. 
 
Mortgage Bank of Uruguay (Banco Hipotecario de Uruguay - BHU) 
 
The BHU is the only mortgage bank in Uruguay and the principal intermediary 
of medium and long-term funds for housing in the country.  About a third of 
the bank's lending, which is all long-term, has been channeled into the 
construction of low-income public housing.  The latter is under contractual 
arrangements with municipalities and various central government agencies. 
The remaining two-thirds is provided to the private sector, chiefly to 
builders for the construction of housing for middle-income families and 
individuals.  The BHU plays an important role in mobilizing domestic savings 
through mortgage bonds marketed on the Montevideo Stock Exchange and indexed 
savings accounts.  The bank operates through one main office and 21 branches 
throughout the country. 
 
Among the weaknesses of Uruguay's financial sector is the non-existence of a 
private mortgage market.  The near impossibility of foreclosure has made 
such lending far too risky.  Some foreign banks have moved into residential 
financing via  less traditional routes, e.g., careful selection of clients 
and leasing programs. 
 
Private Commercial Banking - Casa Bancarias 
 
The private commercial banking system is comprised of 20 banks and 13 casa 
bancarias or financial houses.  Jointly, they supply about one quarter of 
all banking credit to the private sector, nearly all of it for periods of 
six months or less.  Major purchasers are livestock marketing, domestic 
retailing, and consumers. 
 
The establishment of casas bancarias was originally authorized in 1959. 
They operate with limited functions, and may neither accept resident 
deposits nor offer checking account services.  They engage chiefly in 
intermediating foreign currency denominated funds obtained abroad in the 
domestic financial market. 
 
Commercial Banks 
 
The 20 full-service private commercial banks, in addition to the two 
controlled by BROU, are either branches of foreign banks or are controlled 
by foreign shareholders and owners.  U.S. banks have largely withdrawn from 
retail banking in Uruguay, owing to:  (1) dominance of retail banking by 
state-owned BROU; and (2) legal difficulties in foreclosing on the assets of 
delinquent debtors. 
 
U.S. banks in Uruguay include:  American Express (Rincon 473; tel: 
96-00-92); Central National Bank of New York (Rincon 477; tel: 96-07-76); 
Citibank (Cerrito 455; tel: 95-56-87); Republic National Bank of New York 
(25 de Mayo 471; tel: 95-33-93); Chase Manhattan (Rincon 477, 9th floor, 
suite 902/3; tel: 96-10-04); and First National Bank of Boston (Zabala 1463; 
tel: 96-01-27), all in the capital city of Montevideo. 
 
Foreign Exchange Regulations 
 
 
 
The Uruguayan Government maintains a floating exchange rate system and 
intervenes in the exchange market only in order to smooth out seasonal 
fluctuations in foreign exchange inflows.  The BROU is normally the major 
actor in Uruguay's small foreign exchange market, owing to its dominant 
position in financing international trade and its dominance in obtaining the 
foreign exchange required for public enterprise operations. 
 
Exchange transactions are also freely carried out through authorized banks, 
exchange brokers, and the Central Bank of Uruguay.  There is a 2 percent tax 
on sales of foreign exchange. 
 
Laws and regulations covering the remittance of profits and dividends are 
covered by the Foreign Investment Laws, (see "Foreign Investment").  There 
are no impediments to the repatriation of invested funds, dividends, or 
profits.  The Government also assures the foreign investor the availability 
of foreign currency for this purpose.  For foreign trade transactions, 
importers have free access to foreign exchange markets and can freely 
establish payment terms with foreign suppliers. 
 
U.S. Export-Import Bank 
 
The Export-Import Bank (EXIMBANK) of the United States an important source 
of financing for U.S. exports, offers a range of loan and loan guarantee 
programs.  Buyer credit financing provides direct long term (5 to 10-year) 
loans with a fixed interest.  EXIMBANK works in conjunction with the Foreign 
Credit Insurance Association (FICA) to offer various export insurance 
programs, including short and medium term export credit insurance, 
multi-buyer insurance, letter of credit insurance, and lease insurance 
policies.  Additional information on EXIMBANK AND FICA can be obtained from: 
Export-Import Bank of the United States, 811 Vermont Ave., NW, Washington, 
DC 20571; Tel: (202) 566-8990. The EXIMBANK Small Business Hotline is (800) 
424-5201. 
 
Foreign Credit Insurance Association (FICA) 
 
For information on export credit insurance, contact: Foreign Credit 
Insurance Association, 40 Rector Street, 11th Floor, New York, New York 
10006; Tel: (212) 306-5000. 
 
Overseas Private Insurance Company (OPIC) 
 
OPIC is a self-funded U.S. government agency that promotes U.S. private 
investment in some 120 developing countries and areas, including Uruguay. 
In December 1982, the Uruguayan Government signed an agreement with OPIC. 
The agreement allows OPIC to insure U.S. investments against the risk of 
expropriation, war, inconvertibility, or other conflicts affecting public 
order.  For additional information on OPIC, write to: OPIC 1615 M Street, 
N.W., Washington, D.C. 20527; tel: (202) 457-7010, FAX: (202) 833-3375. 
 
U.S. Trade and Development Program (TDP) 
 
The TDP Program, a U.S. Government agency, provides funding for U.S. firms 
to carry out feasibility studies, consultancies, and other planning services 
related to major projects in developing countries like Uruguay.  By 
providing assistance in project planning, TDP promotes economic development, 
while at the same time helping U.S. firms get involved in projects that 
offer significant export opportunities.  An official request for TDP 
assistance must be made directly to TDP or through the U.S. Embassy in 
Montevideo, Uruguay, by the appropriate government or private sector in 
question.  For further information,  contact: Mr. Albert Angulo, Regional 
 
 
Director, U.S. Trade and Development Program, Room 309/S.A.-16, Washington, 
D.C. 20523-1602; tel: (703) 875-4357, FAX: (703) 875-4009. 
 
INVESTMENT FOR DEVELOPMENT 
 
"National Interest" Investments (IPL-74) 
 
Industrial Promotion Law 14,178 of 1974 (IPL-74) established the benefits 
which special investments may receive.  To be eligible, said investments 
must comply with government social and economic development objectives. 
These are set forth in development plans the government considers essential 
in promoting Uruguay's industrial expansion; they are considered of 
"national interest". 
 
The promotional measures provided under this Law are primarily tax and 
tariff exemptions, and financial assistance for "national interest" 
projects.  To be eligible for government benefits the projects must support 
one or more of the following objectives: 
 
(1) reach maximum production and marketing efficiency based on adequate 
levels of size, technology and quality; 
 
(2) increase and diversify exports of industrial/manufactured goods which 
incorporate the highest possible value-added  raw materials; 
 
(3) install new industries and expand or reform existing ones when this 
signifies more advantageous use of raw material markets as well as available 
manpower; 
 
(4) encourage selected technical research programs directed toward the 
economic use of heretofore unexploited national raw materials and toward the 
improvement of 
national products and the training of technicians and workers; 
 
(5) stimulate tourism by means of improvement and expansion of the nation's 
tourism infrastructure. 
 
Benefits under the program include: 
 
(1) exemption of all import taxes levied on equipment  necessary for the 
development of the project, provided it is not available locally, but in 
case of importation of equipment available locally, exemption of surcharges 
is at the discretion of the Executive); 
 
(2) exemption from net worth tax for the assets incorporated for the project; 
 
(3) ability to obtain dollar or local currency loans, with up to ten years 
repayment terms; 
 
(4) deduction of income tax on industry and commerce selected applied 
technological research programs directed at training workers and 
technicians; and 
 
(5) exemption of port service charges when importing capital goods. 
 
Certain investments are eligible for the terms granted under this Law 
without being designated of "national interest".  These include; meat, 
tanning, leather finishing, shoes, leather products, textiles, dairy 
products, knitted fabrics, garments, fish, fruits and vegetables, rice, 
semi-precious stones, soaps, glass, crockery and porcelain objects, clay 
 
 
products, extraction and transformation of marble and granite, melting and 
roasting of barley, and prospecting, exploitation, reduction and refining of 
metallic minerals. 
 
Projects declared of special or national interest derive two major benefits 
under IPL-74:  (1) credit assistance is available through the Central Bank 
in the form of local or foreign currency loans for purchase of equipment, 
machinery, domestic raw materials, modernization and/or expansion of 
existing industries, and to finance accumulated tax debts expected to be 
repaid in accordance with IPL-74; and (2) import surcharges, import tariffs, 
consular fees, port charges, and other taxes on the import of the equipment 
for the project may be waived. 
 
Firms interested in the benefits of a national interest declaration, under 
IPL-74, must apply to the Ministry of Industry and Energy. The application 
must include the investment project proposal and provide: (1) technical 
information on the current status of the proposal; (2) the state of the 
firm; (3) objective of the project; (4) planned investment, including 
production process and costs; and (5) related sales, export markets, 
financial or credit needs, and profitability. 
 
For detailed information, firms should contact the Unidad Asesora de 
Promocion Industrial, Rincon 723, Montevideo, Uruguay,  This unit, within 
the Ministry of Industry and Energy, screens the proposed investment to 
determine whether it meets the criteria for a national interest designation. 
 
FOREIGN INVESTMENT 
 
Policy Concerning Foreign Investment 
 
The Uruguayan Government maintains a favorable policy toward foreign 
investment.  There is neither de jure nor de facto discrimination on the 
basis of its origin.  Foreign investment may be channeled through the 
Industrial Promotion of Foreign Investments Acts of 1974.  This is not a 
requirement, however.  A declaration by the Uruguayan Government that an 
investment project is in the national interest (IPL-74) yields important tax 
and customs benefits. 
 
The Uruguayan Government does not usually require that foreign investors 
have specific authorization in order to establish a business, to import, 
export, or to obtain credit.  No special authorization is needed to have 
access to the Industrial Promotion Act, to capital markets, or to foreign 
exchange.  Foreign investors, nevertheless may not obtain these guarantees 
under the Foreign Investment Law. 
 
Foreign Investment Law (FIL-74) 
 
The FIL-74 guarantees the convertibility and remittance of profits and 
invested capital within the terms fixed by investment contracts signed with 
the Government.  A foreign company is considered one whose foreign capital 
represents more than the 50 percent of its profits.  For information on how 
to invest in Uruguay, contact the Director, Office of Investment 
Development, Edificio Libertad Piso 2, Montevideo, Uruguay; tel: (598-2) 
47-21-10; FAX (598-2) 809-397. 
 
Taxation and Capital Repatriation 
 
The foreign investor/company is subject to a tax of 40 percent on the 
portion of profits exceeding 20 percent per year of the foreign capital 
invested.  Capital repatriation is guaranteed under FIL-74.  Capital 
 
 
repatriation may not occur, however, prior to the end of the third year from 
the date the foreign investment contract was signed with the Uruguayan 
Government. 
 
Technically speaking, a foreign company which elects not to come under the 
regime of FIL-74, does not qualify for a permanent guarantee of profit 
remission.  In practice, however, a foreign firm can fully remit capital and 
profits even if the investment is not made within the framework of FIL-74. 
This is the result of the freeing of the financial exchange market in late 
1974.  Most foreign companies therefore do not operate under FIL-74. 
 
Restrictions on Finance 
 
The FIL-74 restricts use of internal credit by foreign companies to short 
term credit.  They may not use medium and long-term internal credit.  To use 
foreign credit, foreign capital companies must obtain Uruguayan Government 
consent. 
 
Technology Transfer 
 
There are no restrictions on technology transfer.  Foreign investments in 
all areas are accepted as long as they are compatible with the national 
interest.  Special government authorization is required in the following 
sectors: electricity, hydrocarbons, basic petrochemicals, atomic energy, 
exploitation of strategic minerals, agriculture and livestock raising, 
meat-packing, banking (financial intermediation), railroads, 
telecommunications, radio, press, television, and activities entrusted by 
law to state companies. 
 
Foreign Investment Trends 
 
According to local U.S. business officials and U.S. Embassy estimates, total 
U.S. investment in Uruguay in 1991 was approximately $150 million. 
Approximately half is concentrated in the manufacturing sector, most notably 
in textiles, automobile assembly and cement production.  In recent years, 
Argentina has accounted for most  foreign direct investment in Uruguay or 
approximately $433 million. Most of it is in manufacturing, construction and 
services sectors. 
 
Debt/Equity Program 
 
Uruguay's program deals exclusively with its public sector foreign debt, 
currently some $1 billion.  The program is in accordance with the 
Refinancing Agreement signed with creditor Banks under the Brady Plan, on 
January 31, 1991.  Residents and non-residents, individuals or corporations, 
are eligible to apply to participate in the debt/equity program. 
 
The 1991 program has authorized debt for equity swaps in non-profit projects 
related to environmental protection, education, research, health, culture, 
or any other venture of important social content.  These proposals may be 
submitted at any time and shall be analyzed on a case-by-case basis, 
regardless of the procedure set forth for equity proposals. 
 
Eligible ventures under this program must seek to improve the domestic 
production of goods and services, and be for the acquisition of new 
equipment, construction of industrial plants or other major premises, and/or 
the incorporation of other assets. 
 
The eligibility analysis will assess a venture's economic feasibility and 
its impact upon GNP.  Emphasis here focuses on relevance of the venture for 
 
 
the national economy, internal consistency, and background of the applicant 
company.  Ventures most likely to be turned down are those aimed solely at 
the acquisition of real estate/productive assets based in the country, or 
those limited to the formation of working capital. 
 
Eligibility for the debt/equity program does not require a minimum 
percentage of new funding/contribution.  Thus the entire project may be 
financed through Uruguayan treasury bonds or "nominative debt instruments" 
delivered by the Banco Central de Uruguay.  The bank will administer the 
program, by determining the amount of treasury bonds to be delivered in swap 
transactions.  Swaps outside of the official plan are not allowed. 
 
There are no restrictions on profit remittances.  They may be freely 
transferred abroad at any time without any previous authorization. 
 
TAXATION 
 
General Tax System 
 
The Uruguayan tax system has a variety of taxes on consumption, wealth, 
business, income, and foreign trade.  Some taxes may be reduced or waived, 
however, as part of the Government's industrial promotion program or 
(IPL-74).  The following regulations apply: 
 
 There is no personal income tax in Uruguay, apart from the tax on 
agricultural activities; 
 
 Only net profits of industrial and commercial enterprises are subject to 
income tax.  This is paid on the income of activities developed locally, 
regardless of nationality or residence of those participating in the 
activity; 
 
 The net income of business enterprises is charged a basic tax of 30 
percent, although this can be reduced upon petition to and approval by the 
Executive; 
 
 Persons and businesses pay an annual property tax of 4.5 percent; 
 
 Industrial equipment and agriculture machinery for tax purposes are valued 
at 50 percent of their assessed value; 
 
 The Uruguayan Government may grant industries an additional deduction of up 
to 25 percent of property value when the investment is made outside of 
Montevideo.  The farther the distance from the capital city, the greater the 
deduction. 
 
Mining and Manufacturing Exemptions 
 
Industries or companies, which import machinery and equipment for the mining 
and manufacturing sectors, are exempt from import duties and VAT taxes on 
their production, for up to five years.  To be eligible for these 
exemptions, however, the industries or companies in question must not be in 
competition with local production.  The exemptions are for three years for 
industries and companies located within Montevideo's city limits, and five 
years for those located elsewhere in Uruguay. 
 
Performance Requirements 
 
The government eliminated all local content and compensatory export 
requirements in automobile and truck industries, effective June 1992. 
 
 
 
Investment Disputes 
 
Uruguayan law provides for prior payment of compensation, in the event of 
expropriation.  Uruguay favors foreign investment, however, as evidenced by 
fact that only one case of expropriation has occurred, in 1968.  Uruguay is 
not a member of the International Center for the Settlement of Investment 
Disputes - ICSID. 
 
Bilateral Investment Treaties and Agreements 
 
Uruguay has signed several bilateral treaties on foreign investment 
protection.  The United States and Uruguay are currently negotiating a 
Bilateral Investment Treaty (BIT). 
 
INTELLECTUAL PROPERTY PROTECTION (IPR) 
 
Background 
 
Uruguay's IPR regime is not always consistent with international standards. 
The regime still requires improved levels of protection and enforcement. 
The most serious lack of IPR protection is the specific exclusion of 
pharmaceuticals and chemicals products from patent protection.  Recently, 
however, the government has indicated it will match whatever text comes out 
of the Uruguay Round's deliberations on IPR protection (the TRIPS).  Whether 
Uruguay plans to improve its regime even further than TRIPS requirements 
remains to be seen. 
 
Uruguay is a member of the World Intellectual Property Organization (WIPO) 
and a party to the Berne Convention, the Universal Copyright Convention 
(UCC) and the Paris Convention for the Protection of Industrial Property. 
Although the government recognizes and accepts the concept of IPR 
protection, it has not ratified these agreements. 
 
Trademarks 
 
Protection is afforded beginning 10 years from the date of filing.  To 
benefit from this protection, the trademark owner must register with the 
National Center for Industrial Property (NCIP) of the Ministry of Industry 
and Energy.  This provides exclusive rights for 10 years, with subsequent 
10-year extensions renewable indefinitely.  The application for a trademark 
must be registered as domestic or foreign. 
 
Names and denominations can be registered as well as emblems or other 
creations, provided product or service can be identified. 
 
The name of a merchant or industrialist, the company, and title of 
commercial establishment also qualify for IPR protection under Uruguayan law. 
 
To obtain registration of a foreign trademark in 
Uruguay, the mark's owner or agent must present a certificate of inscription 
from the country of origin.  Petition must also be accompanied by:  (a) 
eight copies of trademark; (b) description and statement of objects for 
which trademark is to be used; (c) receipt showing that the registration tax 
has been deposited; and (d) power of attorney if petition is made by agent. 
 
Patents 
 
Patents are granted a non-renewable 15-year duration beginning from date of 
grant.  The Uruguayan Government grants patent rights on inventions which 
 
 
have not been made known, published or distributed in Uruguay or offshore, 
before the application date.  The inventor may use the patent directly or 
grant licenses for its use by third parties in return for payment of 
royalties.  The Uruguayan Government plays no role in determining royalty 
policy between firms.  Legislation permits technology transfer. 
 
The Government encourages joint ventures, but plays no role in their 
negotiation either directly or indirectly.  The owners and their assignees 
may obtain confirmation of patents in Uruguay, provided application is made 
within three years of registration in the country of origin.  Confirmed 
patents are protected for a period of ten years less the period of 
protection already enjoyed in the country of origin. 
 
Patents must be exploited within three years, although an extension of two 
years can be granted by the Executive.  Otherwise, any interested person may 
obtain a license to exploit the patent.  In the latter instance, 
compensation payments would be made to the inventor according to the rates 
determined by an expert committee.  Terms of such licenses may be modified 
every three years.  The Uruguayan Government must be notified once 
exploitation of a patent has begun. 
 
Copyright 
 
Uruguay affords copyright protection to books, records, videos, and computer 
software.  The government extended copyright protection to computer software 
in April 1989.  Computer programs can now be registered as intellectual 
works, including successive versions of derivative programs.  Uruguay plans 
to sign the WIPO Treaty on International Registration of Audio Visual Works. 
 
Product Requirements/Standards 
 
For specific information regarding existing foreign agriculture standards 
and testing, packaging, and certification systems, contact the Technical 
Office for International Trade, U.S. Department of Agriculture, Bldg. 1072, 
BARC-East, Beltsville, Md 10705; tel: (301) 344-2651. 
 
For non-agricultural standards and their testing and certification systems, 
contact the National Center for Standards and Certification Information, 
National Bureau of Standards, Administration Bldg, Rm. A-629, Gaithersburg, 
Md. 20899; tel: (301) 975-4040. 
 
U.S. exporters can also find more information on foreign standards from the 
American National Standards Institute, 1430 Broadway, New York, NY 10018; 
tel: (212) 354-3300. 
 
LABOR 
 
Workforce 
 
The Uruguayan labor force of some 1.5 million is well-educated.  It has 
shown itself adept in the application of modern industrial techniques.  The 
government is attempting to address the shortage of skilled technicians, by 
actively training people, including programs at the Universidad del Trabajo 
del Uruguay.  The social security overhead in Uruguay is high, increasing 
the basic wage bill of an employer by over 50 percent. 
 
Average unemployment rate in Montevideo for 1991 was approximately 8.5 
percent down from 9.3 percent in 1990.  Local industry incorporates a 
relatively high percentage of labor content in the value of manufactured 
goods. 
 
 
 
Labor Relations 
 
Labor rights were totally restored in 1985.  The Government guarantees the 
workers the right to strike, and protects union leaders against dismissal 
because of union activities.  Wages for most private sector employees, other 
than rural workers and domestics, are based on government guidelines for 
long-term agreements with salary adjustments.  These are made at four-month 
intervals (calculated on the basis of 90 percent of inflation during the 
four months prior to each adjustment). 
 
Approximately 230,00 private sector employees are covered by long-term 
agreements.  Another 60,000 who did not enter into such agreements are 
covered 
by Government-decreed wage settlements based on a formula similar to the 
contracts.  As of 1992, however, the government authorized private worker 
salaries to be negotiated directly between employer and employee. 
 
The government decrees wage increases for agricultural workers every four 
months and leaves salaries of domestic employees free.  The salaries of the 
approximately 270,000 public sector employees are raised by the Government 
every four months based on inflation, availability of funds, and the 
economic/financial situation of the Government at the time. 
 
The system for salary adjustments has generally proven successful in 
lowering the high level of labor conflict.  While union rhetoric continues 
to emphasize "class struggle" themes, union leaders, responding to members' 
wishes, have increasingly addressed bread-and-butter issues. 
 
The only requirement for local hiring is stipulated in banking laws which 
state that foreign banks cannot prohibit Uruguayan employees from having 
access to management positions in Uruguay.  In general, foreigners may work 
freely once they receive a resident visa, which is easily obtainable. 
 
Work Week 
 
The working day is eight hours.  There is a maximum of 48 hours per week for 
industrial workers, and 44 hours per week for commerce and office blue 
collar workers. 
 
Fringe Benefits 
 
A Christmas bonus equivalent to one-half of the total salaries paid during 
the year is usually paid in two installments, one in June and one in 
December. 
 
Social Security 
 
The social security system allows for retirement at age 60 for men and 55 
for women.  Higher retirement ages are being discussed as a way to offset 
the tremendous social security deficit.  Disabled or ill workers receive 
payment from the Government of 70 percent of their salaries plus free 
medicines and medical assistance. 
 
GUIDANCE FOR BUSINESS TRAVELERS 
 
Entrance Requirements 
 
U.S. citizens need a valid American passport, but visas are not required. 
Exceptions are that visas are required for official and diplomatic passport 
 
 
holders. 
Business and tourist stays are limited to 90 days, although business visits 
may be extended for an additional 90 days. 
 
No inoculations are currently necessary for entry.  International travelers 
are advised to contact their Public Health Department, physicians or travel 
agent at least two weeks prior to departure to obtain current information on 
health requirements. 
 
Uruguayan Consulates in the United States 
 
Language 
 
Spanish is the official language of Uruguay.  English is spoken by a growing 
number of people, especially by urban business officials and in professional 
circles.  Italian, German, and French are also heard occasionally.  Business 
cards in English are acceptable but cards in both Spanish and English are 
more welcome.  Interpreters can usually be hired on an hourly or daily basis 
in Montevideo. 
 
Business Customs 
 
Business dress and appearance, as well as one's general approach to business 
relations, should be conservative.  An advance appointment for a business 
visit is usually necessary and considered customary courtesy.  Typically, 
business is discussed after social amenities; conscious effort should allow 
for these.  Extensive entertaining is common as are business lunches.  At 
such meetings, personal matters should not be discussed on your initiative. 
 
Office Hours 
 
Government offices are open from noon to 6 p.m. during the winter and from 7 
a.m. to 1 p.m. during the summer, Monday through Friday.  Banking hours are 
generally 1 p.m. to 5 p.m., Monday through Friday.  Appointments with bank 
officials outside regular banking hours can be frequently arranged.  All 
banks are closed on Saturdays, Sundays and holidays.  Business hours for 
commercial operations vary but generally are from 9 a.m. to 7 p.m., Monday 
through Friday. 
 
Business Travel 
 
The best months for business travel to Uruguay are April through November. 
Uruguay businessmen typically take vacations in January and February during 
the southern hemisphere summer season and during the second and third weeks 
of July.  Some firms grant collective holidays to their employees during 
this time and are therefore totally closed.  It is best to avoid business 
travel in Uruguay during the two week period before and after Christmas and 
during the week before and after Ash Wednesday (Carnival) and Easter. 
 
Legal Holidays  
January 1   (New Year's Day) 
January 6   (Epiphany) 
February    two days for Carnival (6 weeks before Holy Week) 
March       five days for Holy Week (dates vary from year to year) 
April 19    (Landing Day of the 33 "Orientales") 
May 1       (Labor Day) 
May 18      (Battle of Las Piedras) 
June 19     (Birthday of Artigas) 
July 18     (Constitution Day) 
 
 
August 25   (Independence Day) 
October 12  (Columbus Day) 
November 2  (All Saints Day) 
December 25 (Christmas) 
 
LIVING CONDITIONS 
 
Climate and Clothing 
 
Most of Uruguay enjoys a relatively mild climate throughout the year.  While 
it does not snow, it can be very cold and windy during the winter season 
with temperatures fluctuating greatly.  Warm clothing and a raincoat are 
essential in winter.  Seasons in Uruguay are the reverse of those in the 
United States. 
 
Health 
 
No unusual health hazards exist.  Food handling and sanitation standards are 
comparatively high and the water supply is well maintained.  Montevideo has 
several highly regarded private hospitals and many competent medical doctors. 
 
Travel Notes 
 
A citizen's Emergency Center, an arm of the U.S. Department of State, has 
been established to alert U.S. citizens of potential trouble spots or help 
them 
get out of trouble if they encounter problems overseas.  Citizens may call 
(202) 647-5225 for the latest advisory information. 
 
Telecommunications 
 
International telephone, telex, and fax service is efficient.  The local 
telephone service is adequate. 
 
Transportation 
 
Several airlines have frequent service to Montevideo's Carrasco 
International Airport from the U.S., Europe, and other parts of Latin 
America.  Internal transportation is mainly by car or bus.  There is no 
internal passenger railway or airline service.  Within Montevideo, bus 
service is cheap, taxi service is good, and secondary roads are adequate. 
 
Time 
 
For most of the year Uruguay observes standard time.  This is three hours 
behind Greenwich Mean Time, two hours ahead of Eastern Standard Time, and 
one hour ahead of Eastern Daylight Time.  Uruguay has adopted a Daylight 
Savings Time schedule from mid-December through mid-March. 
 
Electricity 
 
Alternating 50 cycle electrical current typically is available in Uruguay at 
220 volts, single and triple phase.  Specially requested electric power 
supply to industry may be three-phase, 380 or 415 volts, 50 cycles. 
 
SOURCES OF ECONOMIC AND COMMERCIAL INFORMATION 
 
U.S. Government 
 
American Embassy 
 
 
Calle Lauro Muller 1776 
Montevideo, Uruguay 
Tel: (598-2) 23-60-61 
FAX: (598-2) 488-611   Send mail to: 
 
American Embassy, Montevideo 
Unito 4510 
APO AA Miami 34035 
 
Key Officers of Foreign Service Posts - (quarterly by U.S. State Department) 
- Provides listing of current senior Embassy officers, at all Foreign 
Service Posts.  Individual copies or a subscription can be purchased from 
the Government Printing Office, Washington, 
D.C. 20402; tel: (202) 275-2091. 
 
Economic and Commercial Information, contact Uruguay Desk, International 
Trade Administration, U.S. Department of Commerce, Room 3025, Washington, 
D.C. 20230; (202) 377-1495.  The Uruguay Desk maintains reference sources, 
about marketing and trade information, including economic and commercial 
reports from the American Embassy in Uruguay. 
 
Political information and briefings can be provided by Uruguay Desk U.S. 
Department of State; tel: (202) 632-1551. 
 
BIBLIOGRAPHY 
 
Statistical Sources 
 
U.S. Exports/World Areas by Schedule E., Commodity Groups Report FT 455, 
(Annual), and U.S. Exports, Schedule E., Commodity by Country, Report FT 
410, (Annual), Bureau of Census, Suitland, Maryland; tel: (301) 763-7662. 
 
Cifras de Comercio Exterior - (monthly and annual trade statistics) Banco de 
la Republica Oriental del Uruguay; tel: (598-2) 95-01-57. 
 
Boletin Estadisticos - (monthly economic and financial statistics) Banco 
Central del Uruguay; Paysando y Floreda, Montevideo, Uruguay; tel: (598-2) 
90-65-22. 
 
Importacion, Exportacion - (monthly shipping), Vida Maretima, Colon 1580, 
Esc. 7, Montevideo, Uruguay; tel: (598-2) 95-65-22. 
 
Business Directories 
 
Indice Industrial - (industrial directory) - Sarade 456, Esc. 8, Montevideo, 
Uruguay; tel: (598-2) 90-69-64. 
 
Uruguay Industrial - (Directory of the Uruguayan Chamber of Industries), 
Cimara de Industrias de Uruguay (CIU), Av. Libertador Brig. General 
Lavalleja 1670, Piso 1, Montevideo, Uruguay; tel: (598-2) 90-19-41. 
 
Guia de Exportadores de Uruguay - Directory of Uruguayan Exporters, in 
English and Spanish; Direccion General de Comercio Exterior, Cuareim 1374, 
Montevideo, Uruguay; tel: (598-2) 92-03-19. 
 
American Firms, Subsidiaries and Affiliates in Uruguay - World Trade Academy 
Press, Inc., 50 East 42nd Street, New York, N.Y. 10017; tel: (212) 647-4999. 
 
Chamber of Commerce Uruguay-USA Membership Directory - Bartolome Mitre 1337, 
Piso 1, Montevideo, Uruguay; tel:  (598-2) 95-90-59. 
 
 
 
Business Guides 
 
Manual Practico del Importador - (annual) - Practical Importers Manual, 
containing information on import duties and other foreign trade 
regulations.  Centro de Estadesticas Nacionales Y Comercio Internacional de 
Uruguay (CENCI), Misiones 1361, Montevideo, Uruguay; tel: (598-2) 95-45-78. 
 
Doing Business in Uruguay (1992) - Price Waterhouse & Co., International 
Distribution Center. P.O. Box 30004, Tampa, Florida 33630; tel: (813) 
876-9000. 
 
Uruguay, Financial Centre (1989) - Surinvest Casa Bancaria S.A., Misiones 
1535, Montevideo, Uruguay; tel: (598-2) 96-01-77. 
 
Martin - Hubbell Law Digest 1991 - Brief description of domestic laws in 
most nations.  Martindale-Hubbell, P.O. Box 1001, Summit, New Jersey 
07902-1001; tel: (908) 464-6800. 
 
Uruguay: An Economic Portrait (1988) - Government promotion publication for 
potential investors, Ministry of Economy and Finance, Cuareim 1384, 
Montevideo, Uruguay; tel: (598-2) 92-03-19. 
 
Uruguay - International Trade Reporter, Bureau of National Affairs, Inc., 
1231 25th St. NW, Washington, D.C. 20037; tel: (202) 452-4200. 
 
Guidelines for Investing in Uruguay (1989) - Hughes & Hughes, 25 de Mayo 
455, Piso 4, Montevideo, Uruguay; tel: (598-2) 90-19-72. 
 
Uruguay: Investment System - Chamber of Commerce Uruguay-USA, 
Bartolome Mitre 1337, Piso 1, Montevideo, Uruguay; tel: (598-2) 95-90-59. 
 
Exporters' Encyclopedia - (1992-1993), Dun & Bradstreet Information 
services, 899 Eaton Avenue, Bethlehem, Pennsylvania 18025-0001; tel: (215) 
882-7270. 
 
Capital Formation and Investment Incentives Around the World - Walter H. 
Diamond and Dorothy B. Diamond, Volume II, Matthew Bender Inc., 11 Penn 
Plaza, New York, N.Y.; tel: (212) 967-7702. 
 
Business Newsletters and Magazines 
 
Busqueda - (Weekly) - Major Uruguayan economic and business periodical.  Av. 
Uruguay 1146, Montevideo, Uruguay; tel: (598-2) 92-13-00 or 92-13-56. 
 
El Observador Economico - Daily economic newspaper; Ituzaingo 1389; tel: 
(598-2) 96-31-38. 
 
Uruguay - A bi-monthly economic newsletter.  First National Bank of Boston, 
Zabala 1464, Montevideo, Uruguay; tel: (598-2) 96-01-27. 
 
Revista de la Cimara de Comercio Uruguay-Estados Unidos - Bartolome Mitre 
1337, Piso 1, Montevideo, Uruguay; tel: (598-2) 95-90-59. 
 
Quarterly Economic Review of Uruguay, Paraguay - The Economist 
Intelligence Unit Ltd., 111 West 57th Street, 8th Floor, New York, N.Y.; 
tel: (212) 541-5730. 
 
Business Latin America - Business International Corporation, Subscription 
Department, 215 Park Avenue South, 18th Floor, New York, N.Y. 10003; tel: 
 
 
(212) 460-0600 or 750-6326. 
 
Lagniappe Letter and Quarterly Report - Latin American Information Services, 
Inc., 159 West 53rd Street, 28th Floor, New York, N.Y. 10019; tel: (212) 
765-5520. 
 
OAS CECON Trade News - (In-Depth Information Affecting the Latin American 
and Caribbean Sectors), General Secretariat, Organization of American 
States, 1889 F. Street, N.W. Washington, D.C. 20006; tel: (202)458-3000. 
 
AACCLA Outlook - Association of American Chambers of Commerce in Latin 
America, 1665 H. Street, N.W., Washington, D.C. 20062; tel: (202) 463-5490. 
 
Washington Report - Council of the Americas, 680 Park Avenue, New York, N.Y. 
10021; tel: (212) 628-3200. 
 
The Backgrounder - The Heritage Foundation, 214 Massachusetts Avenue, N.E., 
Washington, D.C. 20002-4999; tel: (202) 546-4400. 
 
Other Sources 
 
Annual Report on Exchange Arrangements and Exchange Restrictions, 
International Monetary Fund (IMF) - Worldwide Survey of Exchange 
Regulations, Publications Office, IMF, 700 19th Street, N.W., Washington, 
D.C. 20431; tel: (202) 623-7430. 
 
Annual Report 1991 - Inter-American Development Bank, 808 17th Street, N.W., 
Washington, D.C., 20577; tel: (202) 623-1000. 
 
Background Notes: Uruguay - Bureau of Public Affairs, Office of Public 
Communications, U.S. Department of State, Washington, D.C. 20520; tel: (202) 
647-6575. 
 
Export-Import Bank of the United States, Annual Report - 811 Vermont Avenue, 
N.W., Washington, D.C. 20571; tel: (202) 566-2117. 
 
Foreign Economic Trends and Their Implications for the United States: 
Uruguay, (annual), U.S. Department of Commerce, Publications Sales Branch, 
Room 1617D, Washington, D.C. 20230; tel: (202) 377-5494. 
 
International Trade Reporter: Export Shipping Manual - Bureau of National 
Affairs, 1231 25th Street, N.W., Washington, D.C. 20037;  tel: (202) 
258-9401. 
 
ADDITIONAL INFORMATION 
 
NTIS or National Technical Information Service has country information, 
concerning economic, commercial and marketing opportunities.  The 
information is supplied by the U.S. Department of Commerce.  Orders can be 
made by writing to: NTIS, 5285 Port Royal Road, Springfield, Virginia 22161; 
Tel: (703) 487-4650. 
 
Following are available publications with corresponding order numbers and 
prices: 
 
1. Country Fact Sheet (9/92)           PB92-215607      $9.00 
2. Top Imports/Exports (92)            PB92-215615     $12.50 
3. Foreign Economic Trends (5/92)      PB92-215623     $12.50 
4. Investment Climate Statement        PB92-215631     $17.00 
5. Trade Act Report (FY/92)            PB92-215649     $ 9.00 
 
 
6. Commercial Activities Report (3/92) PB92-215656     $ 9.00 
 
NTDB or National Trade Data Bank is a CD-ROM information source updated 
monthly.  It is available at over 600 federal depository libraries 
nationwide.  NTDB is operated by the U.S. Department of Commerce to provide 
trade information on all countries, including Uruguay.  The information has 
been generated by U.S. Executive Branch Agencies and includes Census data on 
U.S. imports and exports, and the Foreign Traders Index (FTI).  The FTI 
identifies, by seven digit Standard Industrial Classification number, firms 
doing business with U.S. companies in foreign countries. 
 
The NTDB can be purchased for $35 for a single disk, or $360 for a 12-month 
subscription.  For more information or to order, call (202) 377-1986 or FAX 
(202) 377-2146. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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This file extracted from Dept. of Commerce National Trade Data Bank (NTDB)
CD-ROM SuDoc No. C 1.88:993/12. Processed 12/01/1994 by software developed
by RCM (UM-St. Louis Libraries) / OBR_0013