03 February 2016 Uruguay modifies international postal parcels regime The modifications reduce the number of parcels taxpayers may import tax-free and streamline the information that must be provided to National Customs. Uruguay has modified (Decree No. 336/015, December 16, 2015) the international postal parcels regime, effective January 1, 2016, and repealed Decree No. 506/001. Imports and exports performed under the international postal parcels regime with express shipping are exempt from tax as long as the value or statement of value of the imports or exports does not exceed USD 200. Under Decree No. 336/015, every taxpayer is entitled to import four parcels per calendar year free of tax. Previously, Decree No. 356/014 allowed five parcels to be imported tax-free. The value of the imported goods is the amount on the original purchase invoice or the amount on the value statement (in absence of the invoice). All goods imported under this regime should be accompanied by an original purchase in voice or a value statement. The Decree also reduced the information that should be provided to the National Customs by authorized postal operators. Holders of import or export operations of international postal items may choose to pay a single tax replacing all of the taxes applicable to the imported goods (when the exemption does not apply). National Customs will assess and collect the tax, which is determined by applying a 60% rate to the invoice value or declared value of the goods. The minimum tax payment is USD 10.
Document ID: 2016-0243 | |||||||||||||||||||
