- Law No. 20,419 establishes a simplified customs procedure in Uruguay.
- Micro, small, and medium-sized retail businesses can import certain goods for final consumers without paying VAT or IMESI.
- The law was dated August 22, 2025, and published on September 3, 2025.
- Companies under the “draw back” regime (Decree No. 367/995) are excluded from this benefit.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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