Uruguayan Customs implemented measures to simplify entry of goods for combatting the COVID-19 health emergency.
The Customs Code provides a mechanism for duty free importation of merchandise for use in emergencies or catastrophes.[1]
With a view to addressing the COVID-19 health emergency, the Ministry of Economy and Finance (“MEF”) has resorted to this tool so that certain goods can be imported on an urgent basis and without paying customs duties.[2] Initially the goods included are those listed below, but others could be added by MEF resolution.
In this context and making use of its powers, the National Customs Service approved the necessary regulations for urgent implementation of this measure. They reflect the simplified customs procedure for dispatch of goods under the special customs regime for assistance and rescue items foreseen in art. 145 of the Customs Code.[3]
To make use of this regime the importer or authorized customs broker must file an application by means of an e-file with the Customs Administration Entry Desk at which the merchandise will be dispatched.
Note that, among other measures, the mandatory certificates required for importing these goods can be accredited following customs dispatch, directly with the pertinent regulatory body (for example, the Ministry of Health).
Moreover, entry of merchandise under temporary admission under this regime will be exempt from providing guarantees.
Following is the list of goods included under this special regime:
| Product | Tariff classification | Comments |
| Oxygen | 2804.40.00.00
| Liquid, in steel cylinders or bottles |
| Swabs
| 3005.90.19.00 | Swabs for clinical use |
| Cleaning products (soaps)
| 3401.19.00.19 | Bar soap |
| Cleaning products (soaps)
| 3401.20.90.90 | Liquid or cream soap |
| Diagnostic or laboratory reagents on any support and prepared diagnostic or laboratory reagents, including on support, except items 30.02 or 30.06; certified reference materials. Others.
| 3822.00.90.00 |
|
| Hand sanitizer (alcohol gel)
| 3808.94.19.00 |
|
| Red waste bags
| 3923.21.90.00 |
|
| Gloves | 4015.11.00.00 | Latex material |
| Swabs | 5601.21.10.00 | Swabs (e.g., cotton swab/Q-tip) |
| Hospital gowns men
| 6201.92.00.00 | Cotton fabric |
| Hospital gowns women | 6202.92.00.00 | Cotton fabric
|
| Hospital gowns women | 6202.93.00.00 | Synthetic or artificial fiber fabric
|
| Hospital gown over-garments | 6210.10.00.90 |
Nonwoven fabric
|
| Shoe covers
| 6217.10.00.00 |
|
| Ordinary masks | 6307.90.10.00 | Nonwoven fabric or similar
|
| Fabric head coverings | 6505.00.90.00 | Nonwoven fabric or similar |
| Eye protection | 9004.90.90.00
|
|
| Ventilators (e.g.: maquet, neumovent graphnet, etc.)
| 9019.20.10.00 |
|
| Resuscitation respirators
| 9019.20.30.00 |
|
| N95 masks
| 9020.00.90.00 | With filtering mechanism |
| Thermometers | 9025.11.10.90 |
|
| Oximeters
| 9027.30.20.00 |
|
| ICU beds
| 9402.90.20.00 |
|
[1] Art. 145 of the Uruguayan Customs Code, Law 19,276, “Assistance and rescue shipments.”
[2] Resolution 104/2020 of Ministry of Economy and Finance.
[3] https://www.aduanas.gub.uy/innovaportal/file/21553/1/anexo-rg-20.pdf