IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jun 2011 | Removal date: 29 Dec 2013
Still in force

Tax-based export incentive

On 14 September 2011, Uruguay's Ministry of Economy and Finance adopted Decree No. 330/011 introducing a 4 per cent tax refund on the export of citrus fruits and juices corresponding to tariff lines 0805 and 2009. This measure entered into force retroactively on 1 June 2011 and was in force until 31 December 2011.
 
On 23 March 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 89/012 extending the previous measure until 31 December 2012.
 
On 26 December 2012, Uruguay's Ministry of Economy and Finance adopted Decree No. 421/012 extending the previous measure until 30 June 2013.
 
On 27 June 2013, Uruguay's Ministry of Economy and Finance adopted Decree No. 184/013 extending the previous measure until 31 December 2013.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

214 Prepared & preserved fruits & nuts
0805 Citrus fruit, fresh or dried.
080510 Oranges
080520 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
080550 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.
200911 Frozen
200919 Other
200929 Other
200939 Other

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