Decree 50/026, published on 19 March 2026, replaced Uruguay's parcel franchise from 1 May 2026: individuals can import up to US$800 a year free of tariffs, in up to three shipments, but these purchases now pay 22% VAT, except, according to Montevideo Portal's reading of customs Resolution 09/2026, shipments from countries with a trade agreement on the matter (it names the United States as the only one), judged by the tax residence of the invoice issuer. A simplified alternative charges a single 60% tax on shipments up to US$800 and 20 kg, with a US$20 minimum and no annual limit on the number of shipments. Decree 51/026 requires platforms to show the seller's legal name, address, contact email and tax ID after each purchase.
Key dates
- Done1 May 2026
New franchise rules apply: US$800 a year, three shipments, VAT on shipments released from this date IMPO, Diario Oficial de Uruguay
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Collect buyer ID and payment-holder data that match the recipient on Uruguay-bound parcels
- Price Uruguay lanes with 22% VAT, and compare US-consolidated routing with direct Asian flows
- Track shipment counts per buyer, since only three franchise uses are allowed each calendar year
Our reading
Sources
- Decreto N° 50/026 · IMPO, Diario Oficial de Uruguay · 2026-03-19
- Online purchases from abroad: what changes from 1 May 2026 · El Observador · 2026-04-07
- Ya entró en vigor la norma sobre franquicias internacionales, pero solo para EE.UU. · Montevideo Portal · 2026-04-23
Related rules
- 25 Oct 2026Brazil makes zero tax on imports up to US$50 law before the vote
Presidential run-off between Lula and Flávio Bolsonaro
Brazil · In force - 1 Jan 2027Brazil's CBS consumption tax applies to small imports from 2027
CBS takes full effect and PIS and Cofins end; CBS applies to low-value international purchases
Brazil · Adopted - ·Argentina opens the postal channel to US$3,000 shipments
Postal and courier parcels into Argentina now compete on the same terms, with duty prepayment possible before arrival.
Argentina · In force - ·Chile collects 19% VAT through platforms on goods up to US$500
Tax is collected at checkout rather than at the border, so parcels arrive tax-paid and clearance depends on platform registration data.
Chile · In force - ·Colombia keeps US$200 VAT relief after court blocks cut
Parcels under US$200 still enter Colombia without VAT when conditions are met, but a move to platform collection would add 19% at checkout.
Colombia · In force
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.