Importers and exporters should review the provisions of the samples regime to determine how they might benefit from it.

On July 4, 2016, Uruguay's Ministry of Economy and Finance issued Decree No. 200/016, which clarified the regime that applies to the import or export of samples as of July 1, 2016.

The Decree defines some terms to aid in understanding the regime.

The Decree defines "samples regime" as a special customs regime that allows the import or export of the goods set out below.

Under the Decree, a "sample" is a complete or incomplete object that is representative of merchandise, destined exclusively for exhibition, demonstration or analysis to accomplish trade operations. A sample must not be sold.

"Samples with no commercial value" are samples that by their quantity, weight, volume, or other exhibition conditions are not suitable for sale. Samples with no commercial value also may be samples marked by the Customs Authority. The Decree states that samples with no commercial value are exempt from the payment of taxes, both on import and export.

The Decree requires "not suitable for their commercialization, sample with no commercial value" to be printed on the sample and its packaging and the corresponding customs declaration must state that it is a sample with no commercial value that will not be sold. The customs declaration also must indicate the sample's purpose of exhibition, demonstration or analysis for which it is intended, as well as, in case of import, the address where the sample will remain.

The Decree grants the Customs Authority the power to mark samples with no commercial value when necessary. For these purposes, the Customs Authority would use indelible marks, cuts, perforations or any procedure that does not distort the character of the sample but prevents the utilization of the sample for any other purpose.

Additionally, the Decree defines "samples with commercial value" as samples that are suitable for sale and whose customs value does not exceed the amount of USD 500 in case of import and USD 1,000 in the event of an export. Importers may import samples with commercial value that will remain indefinitely in Uruguay a maximum of four times a year. In such cases, samples with commercial value shall be exempt from the payment of taxes.

The Decree grants the Customs Authority the power to authorize the temporary import or export of samples, with or with no commercial value, for a period of 90 calendar days, without considering the limitations stated in the previous paragraph. In these cases, the importers will have to provide a guarantee for the taxes that correspond to final importation of the samples. The Customs Authority may require exporters to provide a guarantee for the taxes applicable to the exportation of the samples.

Importers and exporters that benefit from the samples regime must be registered before the Tax Authority, Social Security Authority, and State Insurance Bank and keep up to date in the payment of its obligations.

Samples should also comply with the phytosanitary certifications that correspond to the represented merchandise.

The Customs Authority will regulate the goods. Additionally, any transgressions from the samples regime will be considered serious breaches.

The Decree also establishes that the samples regime is applicable for advertising material. Advertising material is any item used to make a trademark or a trade name known. Advertising material also is any item used at an event of public or private interest. The customs value for advertising material must not exceed USD 3,000. An importer or exporter may only apply the samples regime to advertising material four times a year.

Additionally, the samples regime applies to the import of parts, spare parts and devices for machinery of industrial, commercial, agricultural and service companies, if the stoppage or poor performance of the machinery causes the discontinuance of services. To apply the samples regime to parts, spare parts and devices, the following conditions must be met:

1) An importer justifies before the Customs Authority that the samples regime must be applied.

2) The spare parts' customs value does not exceed USD 3,000.

The Decree allows importers to apply the samples regime to parts, spare parts and devices four times a year.

The Decree does not apply to advertising material that circulates between MERCOSUR members (a regional block created to promote free trade and the fluid movement of goods, people and currency).

Finally, the Decree repealed Decree Nos. 330/992, 399/001 and 159/012.

———————————————